Bill Text: NY A06694 | 2019-2020 | General Assembly | Introduced


Bill Title: Extends the expiration date of the personal income tax surcharge imposed by the city of Yonkers.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2019-03-15 - referred to ways and means [A06694 Detail]

Download: New_York-2019-A06694-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          6694
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                     March 15, 2019
                                       ___________
        Introduced  by M. of A. PRETLOW -- read once and referred to the Commit-
          tee on Ways and Means
        AN ACT to amend the tax law and chapter 535 of the laws of 1987,  amend-
          ing  the  tax  law relating to the city of Yonkers personal income tax
          surcharge, in  relation  to  extending  the  expiration  date  of  the
          personal income tax surcharge
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Subsection (a) of section 1321 of the tax law,  as  amended
     2  by chapter 83 of the laws of 2017, is amended to read as follows:
     3    (a)  General.    Notwithstanding  any  other  provision  of law to the
     4  contrary, but subject to the limitations and  conditions  set  forth  in
     5  this  article,  any  city in this state having a population of more than
     6  one hundred eighty thousand but less than two hundred  fifteen  thousand
     7  inhabitants,  acting  through  its  local  legislative  body,  is hereby
     8  authorized and empowered to adopt and amend local laws imposing  in  any
     9  such  city,  for  taxable years beginning after nineteen hundred eighty-
    10  three and before two thousand [twenty] twenty-two,  a  city  income  tax
    11  surcharge on residents of such city at a rate not to exceed nineteen and
    12  one-quarter  percent of the net state tax as defined in section thirteen
    13  hundred twenty-three of this article, such city income tax surcharge  to
    14  be  administered,  collected  and  distributed  by  the  commissioner as
    15  provided for in this article.
    16    § 2. Subsection (c) of section 1321 of the  tax  law,  as  amended  by
    17  chapter 83 of the laws of 2017, is amended to read as follows:
    18    (c)  Effectiveness  of  local  law and filing with commissioner. (i) A
    19  local law enacted pursuant to the authority of  this  section  shall  go
    20  into  effect  on  the first day of January, nineteen hundred eighty-four
    21  and shall apply to taxable years beginning on or  after  such  date  and
    22  before  two  thousand  [twenty] twenty-two.   Provided, however, no such
    23  local law shall be so effective unless such local law is enacted by July
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06844-01-9

        A. 6694                             2
     1  thirty-first, nineteen hundred eighty-four and unless a  certified  copy
     2  of  such  local  law  is  mailed  by registered or certified mail to the
     3  commissioner at the commissioner's office in Albany by such  date.  (ii)
     4  If  the  requirements of paragraph (i) of this subsection are not met, a
     5  local law enacted pursuant to the authority of  this  section  shall  go
     6  into  effect  on  the first day of the next succeeding January and shall
     7  apply to taxable years beginning on or after such date  and  before  two
     8  thousand  [twenty]  twenty-two.    Provided,  however, no such local law
     9  shall be so effective unless such local law is enacted at  least  ninety
    10  days  prior to the date it is to become effective and unless a certified
    11  copy of such local law is mailed by registered or certified mail to  the
    12  commissioner  at  such  commissioner's  office  in  Albany by such date.
    13  However, the commissioner may waive and reduce such ninety  day  minimum
    14  requirements  within a period of not less than thirty days prior to such
    15  effective date if such commissioner deems such action to  be  consistent
    16  with  such commissioner's duties under this article. (iii) Any amendment
    17  of such a local law enacted pursuant to the authority of  this  section,
    18  which  changes  the rate of the income tax surcharge on residents, shall
    19  take effect on the first day of January in the year in which such amend-
    20  ment is enacted and shall apply to taxable years beginning on  or  after
    21  such  date,  if such amendment is enacted on or before July thirty-first
    22  of the year in which it is to take effect and a certified copy  of  such
    23  amendment  is mailed by registered or certified mail to the commissioner
    24  at his or her office in Albany by such date. (iv) If the requirements of
    25  paragraph (iii) of this subsection are not met, the  amendment  of  such
    26  local  law  shall go into effect on the first day of the next succeeding
    27  January and shall apply to taxable years  beginning  on  or  after  such
    28  date,  provided  that  no  such amendment shall take effect unless it is
    29  enacted at least ninety days prior to the date it is to become effective
    30  and a certified copy thereof is mailed by registered or  certified  mail
    31  to the commissioner at his or her office in Albany by such date. (v) Any
    32  amendment to the provisions of article twenty-two of this chapter to the
    33  extent  that  such  amendment  is  applicable  to  the  city  income tax
    34  surcharge imposed under such local law, shall be  deemed  to  have  been
    35  incorporated in the analogous provision or provisions of such local law.
    36    §  3.  Subsection  (b)  of  section 1340 of the tax law, as amended by
    37  chapter 83 of the laws of 2017, is amended to read as follows:
    38    (b) (i) A local law enacted pursuant to the authority of this  section
    39  shall  go  into  effect  on  the  first day of January, nineteen hundred
    40  eighty-four and shall apply to taxable years beginning on or after  such
    41  date and before two thousand [twenty] twenty-two.  Provided, however, no
    42  such local law shall be so effective unless such local law is enacted by
    43  July  thirty-first,  nineteen hundred eighty-four and unless a certified
    44  copy of such local law is mailed by registered or certified mail to  the
    45  commissioner  at such commissioner's office in Albany by such date. (ii)
    46  If the requirements of the preceding sentence are not met, a  local  law
    47  enacted  pursuant  to the authority of this section shall go into effect
    48  on the first day of the next succeeding January and shall apply to taxa-
    49  ble years beginning on or after such date and before two thousand [twen-
    50  ty] twenty-two. Provided, however, no such local law shall be so  effec-
    51  tive  unless such local law is enacted at least ninety days prior to the
    52  date it is to become effective and unless a certified copy of such local
    53  law is mailed by registered or certified mail  to  the  commissioner  at
    54  such  commissioner's office in Albany by such date. However, the commis-
    55  sioner may waive and reduce such ninety day minimum requirements  within
    56  a  period  of  not less than thirty days prior to such effective date if

        A. 6694                             3
     1  such commissioner deems such action to be consistent with  such  commis-
     2  sioner's  duties under this article. (iii) Any amendment of such a local
     3  law enacted pursuant to the authority of the section, which changes  the
     4  rate  of the income tax surcharge on residents, shall take effect on the
     5  first day of January in the year in which such amendment is enacted  and
     6  shall  apply  to  taxable years beginning on or after such date, if such
     7  amendment is enacted on or before July thirty-first of the year in which
     8  it is to take effect and a certified copy of such amendment is mailed by
     9  registered or certified mail to the commissioner at his or her office in
    10  Albany by such date. (iv) If the requirements of paragraph (iii) of this
    11  subsection are not met, the amendment of such local law  shall  go  into
    12  effect  on  the first day of the next succeeding January and shall apply
    13  to taxable years beginning on or after such date, provided that no  such
    14  amendment  shall  take  effect unless it is enacted at least ninety days
    15  prior to the date it is to become effective and a certified copy thereof
    16  is mailed by registered or certified mail to the commissioner at his  or
    17  her office in Albany by such date.
    18    §  4.  Section  3 of subsection (c) of section 1340 of the tax law, as
    19  amended by chapter 83 of the  laws  of  2017,  is  amended  to  read  as
    20  follows:
    21    § 3. Taxable years to which tax imposed by this local law applies. The
    22  tax  imposed  by  this  local law is imposed for taxable years beginning
    23  after December thirty-first, nineteen hundred  eighty-three  and  before
    24  January first, two thousand [twenty] twenty-two.
    25    §  5.  Section  6 of chapter 535 of the laws of 1987, amending the tax
    26  law relating to the city of Yonkers personal income  tax  surcharge,  as
    27  amended  by  chapter  83  of  the  laws  of  2017, is amended to read as
    28  follows:
    29    § 6. This act shall take effect immediately and shall apply to taxable
    30  years beginning after 1986 provided, however, that section five of  this
    31  act shall expire on September 30, [2019] 2021.
    32    § 6. This act shall take effect immediately.
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