STATE OF NEW YORK
________________________________________________________________________
3493
2025-2026 Regular Sessions
IN SENATE
January 28, 2025
___________
Introduced by Sen. O'MARA -- 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, in relation to extending the expiration of
the authorization for the county of Seneca to impose an additional one
percent sales and compensating use tax
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Clause 28 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by chapter 219 of the laws of
3 2023, is amended to read as follows:
4 (28) the county of Seneca is hereby further authorized and empowered
5 to adopt and amend local laws, ordinances or resolutions imposing such
6 taxes at a rate that is one percent additional to the three percent rate
7 authorized above in this paragraph for such county for the period begin-
8 ning December first, two thousand two and ending November thirtieth, two
9 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.
LBD07206-01-5
