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: (Passed) 2019-07-03 - signed chap.62 [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. LBD06844-01-9A. 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-50ty] 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 ifA. 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.
