Bill Text: NY S04466 | 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) 2019-03-26 - REPORTED AND COMMITTED TO FINANCE [S04466 Detail]

Download: New_York-2019-S04466-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          4466
                               2019-2020 Regular Sessions
                    IN SENATE
                                     March 12, 2019
                                       ___________
        Introduced  by  Sen.  STEWART-COUSINS -- read twice and ordered printed,
          and when printed to be committed to the  Committee  on  Investigations
          and Government Operations
        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
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06844-01-9

        S. 4466                             2
     1  local law shall be so effective unless such local law is enacted by July
     2  thirty-first,  nineteen  hundred eighty-four and unless a certified copy
     3  of such local law is mailed by  registered  or  certified  mail  to  the
     4  commissioner  at  the commissioner's office in Albany by such date. (ii)
     5  If the requirements of paragraph (i) of this subsection are not  met,  a
     6  local  law  enacted  pursuant  to the authority of this section shall go
     7  into effect on the first day of the next succeeding  January  and  shall
     8  apply  to  taxable  years beginning on or after such date and before two
     9  thousand [twenty] twenty-two.   Provided, however,  no  such  local  law
    10  shall  be  so effective unless such local law is enacted at least ninety
    11  days prior to the date it is to become effective and unless a  certified
    12  copy  of such local law is mailed by registered or certified mail to the
    13  commissioner at such commissioner's  office  in  Albany  by  such  date.
    14  However,  the  commissioner may waive and reduce such ninety day minimum
    15  requirements within a period of not less than thirty days prior to  such
    16  effective  date  if such commissioner deems such action to be consistent
    17  with such commissioner's duties under this article. (iii) Any  amendment
    18  of  such  a local law enacted pursuant to the authority of this section,
    19  which changes the rate of the income tax surcharge on  residents,  shall
    20  take effect on the first day of January in the year in which such amend-
    21  ment  is  enacted and shall apply to taxable years beginning on or after
    22  such date, if such amendment is enacted on or before  July  thirty-first
    23  of  the  year in which it is to take effect and a certified copy of such
    24  amendment is mailed by registered or certified mail to the  commissioner
    25  at his or her office in Albany by such date. (iv) If the requirements of
    26  paragraph  (iii)  of  this subsection are not met, the amendment of such
    27  local law shall go into effect on the first day of the  next  succeeding
    28  January  and  shall  apply  to  taxable years beginning on or after such
    29  date, provided that no such amendment shall take  effect  unless  it  is
    30  enacted at least ninety days prior to the date it is to become effective
    31  and  a  certified copy thereof is mailed by registered or certified mail
    32  to the commissioner at his or her office in Albany by such date. (v) Any
    33  amendment to the provisions of article twenty-two of this chapter to the
    34  extent that  such  amendment  is  applicable  to  the  city  income  tax
    35  surcharge  imposed  under  such  local law, shall be deemed to have been
    36  incorporated in the analogous provision or provisions of such local law.
    37    § 3. Subsection (b) of section 1340 of the  tax  law,  as  amended  by
    38  chapter 83 of the laws of 2017, is amended to read as follows:
    39    (b)  (i) A local law enacted pursuant to the authority of this section
    40  shall go into effect on the  first  day  of  January,  nineteen  hundred
    41  eighty-four  and shall apply to taxable years beginning on or after such
    42  date and before two thousand [twenty] twenty-two.  Provided, however, no
    43  such local law shall be so effective unless such local law is enacted by
    44  July thirty-first, nineteen hundred eighty-four and unless  a  certified
    45  copy  of such local law is mailed by registered or certified mail to the
    46  commissioner at such commissioner's office in Albany by such date.  (ii)
    47  If  the  requirements of the preceding sentence are not met, a local law
    48  enacted pursuant to the authority of this section shall go  into  effect
    49  on the first day of the next succeeding January and shall apply to taxa-
    50  ble years beginning on or after such date and before two thousand [twen-
    51  ty]  twenty-two. Provided, however, no such local law shall be so effec-
    52  tive unless such local law is enacted at least ninety days prior to  the
    53  date it is to become effective and unless a certified copy of such local
    54  law  is  mailed  by  registered or certified mail to the commissioner at
    55  such commissioner's office in Albany by such date. However, the  commis-
    56  sioner  may waive and reduce such ninety day minimum requirements within

        S. 4466                             3
     1  a period of not less than thirty days prior to such  effective  date  if
     2  such  commissioner  deems such action to be consistent with such commis-
     3  sioner's duties under this article. (iii) Any amendment of such a  local
     4  law  enacted pursuant to the authority of the section, which changes the
     5  rate of the income tax surcharge on residents, shall take effect on  the
     6  first  day of January in the year in which such amendment is enacted and
     7  shall apply to taxable years beginning on or after such  date,  if  such
     8  amendment is enacted on or before July thirty-first of the year in which
     9  it is to take effect and a certified copy of such amendment is mailed by
    10  registered or certified mail to the commissioner at his or her office in
    11  Albany by such date. (iv) If the requirements of paragraph (iii) of this
    12  subsection  are  not  met, the amendment of such local law shall go into
    13  effect on the first day of the next succeeding January and  shall  apply
    14  to  taxable years beginning on or after such date, provided that no such
    15  amendment shall take effect unless it is enacted at  least  ninety  days
    16  prior to the date it is to become effective and a certified copy thereof
    17  is  mailed by registered or certified mail to the commissioner at his or
    18  her office in Albany by such date.
    19    § 4. Section 3 of subsection (c) of section 1340 of the  tax  law,  as
    20  amended  by  chapter  83  of  the  laws  of  2017, is amended to read as
    21  follows:
    22    § 3. Taxable years to which tax imposed by this local law applies. The
    23  tax imposed by this local law is imposed  for  taxable  years  beginning
    24  after  December  thirty-first,  nineteen hundred eighty-three and before
    25  January first, two thousand [twenty] twenty-two.
    26    § 5. Section 6 of chapter 535 of the laws of 1987,  amending  the  tax
    27  law  relating  to  the city of Yonkers personal income tax surcharge, as
    28  amended by chapter 83 of the  laws  of  2017,  is  amended  to  read  as
    29  follows:
    30    § 6. This act shall take effect immediately and shall apply to taxable
    31  years  beginning after 1986 provided, however, that section five of this
    32  act shall expire on September 30, [2019] 2021.
    33    § 6. This act shall take effect immediately.
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