Bill Text: NY S01694 | 2019-2020 | General Assembly | Introduced
Bill Title: Relates to authorizing funds to be transferred to the public transportation system operating assistance account and the metropolitan mass transportation operating assistance account; and provides for the repeal of certain provisions upon the expiration thereof.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2020-01-08 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S01694 Detail]
Download: New_York-2019-S01694-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 1694 2019-2020 Regular Sessions IN SENATE January 15, 2019 ___________ Introduced by Sen. BROOKS -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations AN ACT to amend the tax law and the state finance law, in relation to authorizing funds to be transferred to the public transportation system operating assistance account and the metropolitan mass trans- portation operating assistance account The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision 1 of section 171-a of the tax law, as amended 2 by section 3 of part MM of chapter 59 of the laws of 2018, is amended to 3 read as follows: 4 1. All taxes, interest, penalties and fees collected or received by 5 the commissioner or the commissioner's duly authorized agent under arti- 6 cles nine (except section one hundred eighty-two-a thereof and except as 7 otherwise provided in section two hundred five thereof), nine-A, 8 twelve-A (except as otherwise provided in section two hundred eighty- 9 four-d thereof), thirteen, thirteen-A (except as otherwise provided in 10 section three hundred twelve thereof), eighteen, nineteen, twenty 11 (except as otherwise provided in section four hundred eighty-two there- 12 of), twenty-B, twenty-one, twenty-two, twenty-four, twenty-six, twenty- 13 eight (except as otherwise provided in section eleven hundred two or 14 eleven hundred three thereof), twenty-eight-A, [twenty-nine-B,] thirty- 15 one (except as otherwise provided in section fourteen hundred twenty-one 16 thereof), thirty-three and thirty-three-A of this chapter shall be 17 deposited daily in one account with such responsible banks, banking 18 houses or trust companies as may be designated by the comptroller, to 19 the credit of the comptroller. Such an account may be established in one 20 or more of such depositories. Such deposits shall be kept separate and 21 apart from all other money in the possession of the comptroller. The 22 comptroller shall require adequate security from all such depositories. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD06908-01-9S. 1694 2 1 Of the total revenue collected or received under such articles of this 2 chapter, the comptroller shall retain in the comptroller's hands such 3 amount as the commissioner may determine to be necessary for refunds or 4 reimbursements under such articles of this chapter out of which amount 5 the comptroller shall pay any refunds or reimbursements to which taxpay- 6 ers shall be entitled under the provisions of such articles of this 7 chapter. The commissioner and the comptroller shall maintain a system of 8 accounts showing the amount of revenue collected or received from each 9 of the taxes imposed by such articles. The comptroller, after reserving 10 the amount to pay such refunds or reimbursements, shall, on or before 11 the tenth day of each month, pay into the state treasury to the credit 12 of the general fund all revenue deposited under this section during the 13 preceding calendar month and remaining to the comptroller's credit on 14 the last day of such preceding month, (i) except that the comptroller 15 shall pay to the state department of social services that amount of 16 overpayments of tax imposed by article twenty-two of this chapter and 17 the interest on such amount which is certified to the comptroller by the 18 commissioner as the amount to be credited against past-due support 19 pursuant to subdivision six of section one hundred seventy-one-c of this 20 article, (ii) and except that the comptroller shall pay to the New York 21 state higher education services corporation and the state university of 22 New York or the city university of New York respectively that amount of 23 overpayments of tax imposed by article twenty-two of this chapter and 24 the interest on such amount which is certified to the comptroller by the 25 commissioner as the amount to be credited against the amount of defaults 26 in repayment of guaranteed student loans and state university loans or 27 city university loans pursuant to subdivision five of section one 28 hundred seventy-one-d and subdivision six of section one hundred seven- 29 ty-one-e of this article, (iii) and except further that, notwithstanding 30 any law, the comptroller shall credit to the revenue arrearage account, 31 pursuant to section ninety-one-a of the state finance law, that amount 32 of overpayment of tax imposed by article nine, nine-A, twenty-two, thir- 33 ty, thirty-A, thirty-B or thirty-three of this chapter, and any interest 34 thereon, which is certified to the comptroller by the commissioner as 35 the amount to be credited against a past-due legally enforceable debt 36 owed to a state agency pursuant to paragraph (a) of subdivision six of 37 section one hundred seventy-one-f of this article, provided, however, he 38 shall credit to the special offset fiduciary account, pursuant to 39 section ninety-one-c of the state finance law, any such amount credita- 40 ble as a liability as set forth in paragraph (b) of subdivision six of 41 section one hundred seventy-one-f of this article, (iv) and except 42 further that the comptroller shall pay to the city of New York that 43 amount of overpayment of tax imposed by article nine, nine-A, twenty- 44 two, thirty, thirty-A, thirty-B or thirty-three of this chapter and any 45 interest thereon that is certified to the comptroller by the commission- 46 er as the amount to be credited against city of New York tax warrant 47 judgment debt pursuant to section one hundred seventy-one-l of this 48 article, (v) and except further that the comptroller shall pay to a 49 non-obligated spouse that amount of overpayment of tax imposed by arti- 50 cle twenty-two of this chapter and the interest on such amount which has 51 been credited pursuant to section one hundred seventy-one-c, one hundred 52 seventy-one-d, one hundred seventy-one-e, one hundred seventy-one-f or 53 one hundred seventy-one-l of this article and which is certified to the 54 comptroller by the commissioner as the amount due such non-obligated 55 spouse pursuant to paragraph six of subsection (b) of section six 56 hundred fifty-one of this chapter; and (vi) the comptroller shall deductS. 1694 3 1 a like amount which the comptroller shall pay into the treasury to the 2 credit of the general fund from amounts subsequently payable to the 3 department of social services, the state university of New York, the 4 city university of New York, or the higher education services corpo- 5 ration, or the revenue arrearage account or special offset fiduciary 6 account pursuant to section ninety-one-a or ninety-one-c of the state 7 finance law, as the case may be, whichever had been credited the amount 8 originally withheld from such overpayment, and (vii) with respect to 9 amounts originally withheld from such overpayment pursuant to section 10 one hundred seventy-one-l of this article and paid to the city of New 11 York, the comptroller shall collect a like amount from the city of New 12 York. 13 § 2. Subdivision 1 of section 171-a of the tax law, as amended by 14 section 4 of part MM of chapter 59 of the laws of 2018, is amended to 15 read as follows: 16 1. All taxes, interest, penalties and fees collected or received by 17 the commissioner or the commissioner's duly authorized agent under arti- 18 cles nine (except section one hundred eighty-two-a thereof and except as 19 otherwise provided in section two hundred five thereof), nine-A, 20 twelve-A (except as otherwise provided in section two hundred eighty- 21 four-d thereof), thirteen, thirteen-A (except as otherwise provided in 22 section three hundred twelve thereof), eighteen, nineteen, twenty 23 (except as otherwise provided in section four hundred eighty-two there- 24 of), twenty-one, twenty-two, twenty-four, twenty-six, twenty-eight 25 (except as otherwise provided in section eleven hundred two or eleven 26 hundred three thereof), twenty-eight-A, [twenty-nine-B,] thirty-one 27 (except as otherwise provided in section fourteen hundred twenty-one 28 thereof), thirty-three and thirty-three-A of this chapter shall be 29 deposited daily in one account with such responsible banks, banking 30 houses or trust companies as may be designated by the comptroller, to 31 the credit of the comptroller. Such an account may be established in one 32 or more of such depositories. Such deposits shall be kept separate and 33 apart from all other money in the possession of the comptroller. The 34 comptroller shall require adequate security from all such depositories. 35 Of the total revenue collected or received under such articles of this 36 chapter, the comptroller shall retain in the comptroller's hands such 37 amount as the commissioner may determine to be necessary for refunds or 38 reimbursements under such articles of this chapter out of which amount 39 the comptroller shall pay any refunds or reimbursements to which taxpay- 40 ers shall be entitled under the provisions of such articles of this 41 chapter. The commissioner and the comptroller shall maintain a system of 42 accounts showing the amount of revenue collected or received from each 43 of the taxes imposed by such articles. The comptroller, after reserving 44 the amount to pay such refunds or reimbursements, shall, on or before 45 the tenth day of each month, pay into the state treasury to the credit 46 of the general fund all revenue deposited under this section during the 47 preceding calendar month and remaining to the comptroller's credit on 48 the last day of such preceding month, (i) except that the comptroller 49 shall pay to the state department of social services that amount of 50 overpayments of tax imposed by article twenty-two of this chapter and 51 the interest on such amount which is certified to the comptroller by the 52 commissioner as the amount to be credited against past-due support 53 pursuant to subdivision six of section one hundred seventy-one-c of this 54 article, (ii) and except that the comptroller shall pay to the New York 55 state higher education services corporation and the state university of 56 New York or the city university of New York respectively that amount ofS. 1694 4 1 overpayments of tax imposed by article twenty-two of this chapter and 2 the interest on such amount which is certified to the comptroller by the 3 commissioner as the amount to be credited against the amount of defaults 4 in repayment of guaranteed student loans and state university loans or 5 city university loans pursuant to subdivision five of section one 6 hundred seventy-one-d and subdivision six of section one hundred seven- 7 ty-one-e of this article, (iii) and except further that, notwithstanding 8 any law, the comptroller shall credit to the revenue arrearage account, 9 pursuant to section ninety-one-a of the state finance law, that amount 10 of overpayment of tax imposed by article nine, nine-A, twenty-two, thir- 11 ty, thirty-A, thirty-B or thirty-three of this chapter, and any interest 12 thereon, which is certified to the comptroller by the commissioner as 13 the amount to be credited against a past-due legally enforceable debt 14 owed to a state agency pursuant to paragraph (a) of subdivision six of 15 section one hundred seventy-one-f of this article, provided, however, he 16 shall credit to the special offset fiduciary account, pursuant to 17 section ninety-one-c of the state finance law, any such amount credita- 18 ble as a liability as set forth in paragraph (b) of subdivision six of 19 section one hundred seventy-one-f of this article, (iv) and except 20 further that the comptroller shall pay to the city of New York that 21 amount of overpayment of tax imposed by article nine, nine-A, twenty- 22 two, thirty, thirty-A, thirty-B or thirty-three of this chapter and any 23 interest thereon that is certified to the comptroller by the commission- 24 er as the amount to be credited against city of New York tax warrant 25 judgment debt pursuant to section one hundred seventy-one-l of this 26 article, (v) and except further that the comptroller shall pay to a 27 non-obligated spouse that amount of overpayment of tax imposed by arti- 28 cle twenty-two of this chapter and the interest on such amount which has 29 been credited pursuant to section one hundred seventy-one-c, one hundred 30 seventy-one-d, one hundred seventy-one-e, one hundred seventy-one-f or 31 one hundred seventy-one-l of this article and which is certified to the 32 comptroller by the commissioner as the amount due such non-obligated 33 spouse pursuant to paragraph six of subsection (b) of section six 34 hundred fifty-one of this chapter; and (vi) the comptroller shall deduct 35 a like amount which the comptroller shall pay into the treasury to the 36 credit of the general fund from amounts subsequently payable to the 37 department of social services, the state university of New York, the 38 city university of New York, or the higher education services corpo- 39 ration, or the revenue arrearage account or special offset fiduciary 40 account pursuant to section ninety-one-a or ninety-one-c of the state 41 finance law, as the case may be, whichever had been credited the amount 42 originally withheld from such overpayment, and (vii) with respect to 43 amounts originally withheld from such overpayment pursuant to section 44 one hundred seventy-one-l of this article and paid to the city of New 45 York, the comptroller shall collect a like amount from the city of New 46 York. 47 § 3. Section 1298 of the tax law, as added by section 18 of part AAA 48 of chapter 59 of the laws of 2017, is amended to read as follows: 49 § 1298. Deposit and disposition of revenue. (a) All taxes, fees, 50 interest and penalties collected or received by the commissioner under 51 this article shall be deposited [and disposed of pursuant to the52provisions of section one hundred seventy-one-a of this chapter] daily 53 with such responsible banks, banking houses or trust companies, as may 54 be designated by the comptroller, to the credit of the comptroller for 55 disposal pursuant to section eighty-eight-a of the state finance law. An 56 account may be established in one or more such depositories. The comp-S. 1694 5 1 troller shall require adequate security from all such depositories. Of 2 the total revenue collected or received under this article, the comp- 3 troller shall retain such amount as the commissioner may determine to be 4 necessary for refunds under this article. The commissioner is authorized 5 and directed to deduct from the amounts it receives under this article, 6 before deposit into the trust accounts designated by the comptroller, a 7 reasonable amount necessary to effectuate refunds of appropriations of 8 the department to reimburse the department for the costs incurred to 9 administer, collect and distribute the taxes imposed by this article. 10 (b) On or before the twelfth and twenty-sixth day of each succeeding 11 month, after reserving such amount for such refunds and deducting such 12 amounts for such costs, as provided for in subdivision (a) of this 13 section, the commissioner shall certify to the comptroller the amount of 14 all revenues so received during the prior month as a result of the 15 taxes, fees, interest and penalties so imposed. The amount of revenues 16 so certified shall be paid over by the fifteenth and the final business 17 day of each succeeding month from such account into the mass transporta- 18 tion operating assistance fund for payment pursuant to paragraph (d) of 19 subdivision five or paragraph (c) of subdivision seven of section eight- 20 y-eight-a of the state finance law. 21 (c) The commissioner and comptroller are authorized to consult with 22 the director of the division of budget and the commissioner of transpor- 23 tation in determining which account of the mass transportation operating 24 assistance fund to deposit and dispose of revenues collected or received 25 under this article. 26 § 4. Paragraph (a) of subdivision 5 of section 88-a of the state 27 finance law, as added by chapter 481 of the laws of 1981, is amended and 28 a new paragraph (d) is added to read as follows: 29 (a) The "public transportation systems operating assistance account" 30 shall consist of revenues required to be deposited therein pursuant to 31 the provisions of section one hundred eighty-two-a of the tax law, 32 section twelve hundred ninety-eight of the tax law and all other moneys 33 credited or transferred thereto from any other fund or source pursuant 34 to law. 35 (d) (i) The comptroller is hereby authorized and directed to transfer 36 the taxes, fees, interest and penalties collected or received pursuant 37 to article twenty-nine-B of the tax law on TNC prearranged trips origi- 38 nating outside the metropolitan transportation commuter district to the 39 public transportation system operating assistance account established 40 under this subdivision. These transfers shall not be included for 41 purposes of calculating the sales tax growth factor established in para- 42 graph (c) of this subdivision, and shall supplement the additional 43 transfers indexed to the sales tax growth factor required under this 44 subdivision. Transfers provided under this paragraph shall not be used 45 to offset reduced transfers under paragraph (c) of this subdivision. 46 (ii) The comptroller is authorized to consult with the director of the 47 division of budget and the commissioner of transportation in determining 48 whether to transfer the taxes, fees, interest and penalties collected or 49 received to the public transportation system operating account. 50 (iii) Notwithstanding paragraph (b) of this subdivision, the comp- 51 troller is authorized to withhold the transfer of taxes, fees, interest 52 and penalties collected or received pursuant to article twenty-nine-B of 53 the tax law from public transportation systems eligible to receive oper- 54 ating assistance pursuant to section eighteen-b of the transportation 55 law in the event that a county or municipality reduces its annual oper- 56 ating payments to a public transportation system or mass transportationS. 1694 6 1 service. The comptroller is further authorized to consult with the 2 director of the division of budget and the commissioner of transporta- 3 tion in making that determination. 4 § 5. Subdivision 7 of section 88-a of the state finance law is amended 5 by adding a new paragraph (c) to read as follows: 6 (c)(i) The comptroller is hereby authorized and directed to transfer 7 the taxes, fees, interest and penalties collected or received pursuant 8 to article twenty-nine-B of the tax law on TNC prearranged trips origi- 9 nating outside of the city of New York within the metropolitan transpor- 10 tation commuter district to the metropolitan mass transportation operat- 11 ing assistance account. Transfers provided under this paragraph shall 12 supplement the aggregate amount of funds appropriated and disbursed from 13 the metropolitan mass transportation operating assistance account for 14 the state fiscal year ending March thirty-first, two thousand twenty. 15 Provided, further, that the director of the division of budget shall not 16 withhold an additional percentage of disbursements relative to the 17 enacted budget financial plan for the state fiscal year ending March 18 thirty-first, two thousand twenty from metropolitan mass transportation 19 operating assistance account revenues generated in subsequent fiscal 20 years. 21 (ii) Provided, further, that taxes, fees, interest and penalties 22 transferred pursuant to subparagraph (i) of this paragraph shall only be 23 distributed to public transportation systems providing mass transporta- 24 tion services outside the city of New York. For purposes of this subpar- 25 agraph, mass transportation services provided outside the city of New 26 York shall include commuter rail provided in the metropolitan transpor- 27 tation commuter district. Taxes, fees, interest and penalties shall be 28 transferred in proportion to the location where the prearranged trip 29 originated, provided that fifty percent of transfers shall be disbursed 30 to bus lines and fifty percent of transfers shall be disbursed to commu- 31 ter rail in localities where both mass transportation services are 32 provided. The comptroller is authorized to consult with the commissioner 33 of taxation and finance, the director of the division of budget and the 34 commissioner of transportation in determining the appropriate public 35 transportation systems and mass transportation services that should 36 receive the transfers. 37 (iii) Notwithstanding paragraph (b) of this subdivision, the comp- 38 troller is authorized to withhold the transfer of taxes, fees, interest 39 and penalties collected or received pursuant to article twenty-nine-B of 40 the tax law from public transportation systems eligible to receive oper- 41 ating assistance pursuant to section eighteen-b of the transportation 42 law in the event that a county or municipality reduces its annual oper- 43 ating payments to a public transportation system or mass transportation 44 service. The comptroller is further authorized to consult with the 45 director of the division of budget and the commissioner of transporta- 46 tion in making that determination. 47 § 6. This act shall take effect on the first of July next succeeding 48 the date on which it shall have become a law; provided however, that the 49 amendments to subdivision 1 of section 171-a of the tax law made by 50 section one of this act shall be subject to the expiration of such 51 subdivision pursuant to section 12 of chapter 90 of the laws of 2014, 52 when upon such date the provisions of section two of this act shall take 53 effect; provided, however, that effective immediately the addition, 54 amendment and/or repeal of any rule or regulation necessary for the 55 implementation of this act on its effective date are authorized and 56 directed to be made and completed on or before such effective date.
