Establishes a tax on noise from non-essential helicopter and seaplane flights in N.Y. city

This bill imposes a $100 per seat ticket or $400 per flight tax (whichever is greater) on non-essential helicopter and seaplane flights in New York City starting January 1, 2026. It directly affects operators of such flights that aren't for heavy-lift construction, public safety, emergency services, or public benefit purposes. Operators must file quarterly tax returns and pay the tax, but flights using "quiet aircraft" (electric models meeting specific noise standards) are exempt. The tax aims to reduce noise pollution from non-essential air travel in densely populated areas.