NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A7492
SPONSOR: Gallahan TITLE OF BILL:
An act to amend the tax law, in relation to extending the additional one
percent sales and use tax for Chenango county
PURPOSE OR GENERAL IDEA OF BILL:
Extends the additional one percent sales and use tax for Chenango county
SUMMARY OF PROVISIONS:
Section 1. Clause 24 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by section 1 of item H of
subpart C of part XXX of chapter 58 of the laws of 2020 to read: the
county of Chenango is hereby further authorized and empowered to adopt
and amend local laws, ordinances or resolutions imposing such taxes at a
rate which is one percent additional to the three percent rate author-
ized above in this paragraph for such county for the period beginning
September first, two thousand two, and ending November thirtieth, two
thousand twenty-seven;
JUSTIFICATION:
Chenango County has requested that the New York State Legislature adopt
an amendment to the Tax Law extending the authorization to impose the
additional one percent sales and compensating use tax for the period of
December 1, 2025 through November 30, 2027.
PRIOR LEGISLATIVE HISTORY:
2023 - A.3152 - Signed chapter 211
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None to the State.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
7492
2025-2026 Regular Sessions
IN ASSEMBLY
March 28, 2025
___________
Introduced by M. of A. GALLAHAN -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to extending the additional one
percent sales and use tax for Chenango county
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Clause 24 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by chapter 211 of the laws of
3 2023, is amended to read as follows:
4 (24) the county of Chenango is hereby further authorized and empowered
5 to adopt and amend local laws, ordinances or resolutions imposing such
6 taxes at a rate which is one percent additional to the three percent
7 rate authorized above in this paragraph for such county for the period
8 beginning September first, two thousand two, and ending November thirti-
9 eth, two thousand [twenty-five] twenty-seven;
10 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11286-01-5
