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 $50-per-seat or $200-per-flight tax (whichever is greater) on non-essential helicopter and seaplane flights operating within New York City (population over 1 million) starting in 2025. It directly affects flight operators, excluding essential services like emergency response, medical flights, and research, as well as "quiet aircraft" (electric models meeting strict noise standards). Operators must file quarterly tax returns with penalties for late payment, including a 400% penalty for unpaid taxes. The tax aims to reduce urban noise pollution by targeting non-essential air traffic while providing exemptions for quieter aircraft and critical operations.