Establishes a tax on noise from non-essential helicopter and seaplane flights in cities with a population of one million or more

This bill imposes a tax on non-essential helicopter and seaplane flights in New York cities with populations of one million or more, affecting operators of such flights. Starting January 1, 2025, the tax is $50 per passenger or $200 per flight, whichever is greater. Exemptions cover flights for public safety (like emergency response), construction, news organizations, and flights using "quiet" electric aircraft that meet federal noise standards (10 decibels quieter than standard models). Operators must file quarterly tax returns and maintain detailed flight records.