NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A5970
SPONSOR: Beephan TITLE OF BILL:
An act to amend the tax law, in relation to sales and compensating use
tax in Dutchess county
PURPOSE OR GENERAL IDEA OF BILL:
This bill seeks to extend Dutchess County's authority to impose an addi-
tional three-quarters of one percent sales and compensating use tax for
an additional two years, through November 30, 2027.
SUMMARY OF PROVISIONS:
Section 1: Amends Clause 29 of subparagraph (i) of the opening paragraph
of section 1210 of the tax law to extend Dutchess County's ability to
impose a three-quarters of one percent additional sales tax until Novem-
ber 30, 2027.
Section 2: Establishes the effective date.
JUSTIFICATION:
The Dutchess County Legislature has requested legislation to extend an
additional three-quarters of one percent sales tax in order to address
the county's financial needs. This legislation will allow Dutchess
County to continue to fund and invest in services such as road mainte-
nance, public health, and law enforcement for the well-being of the
county's residents and visitors.
PRIOR LEGISLATIVE HISTORY:
This provision was previously extended by Chapter 257 of the Laws of
2023. The current authorization is set to expire on November 30, 2025.
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None to the state.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
5970
2025-2026 Regular Sessions
IN ASSEMBLY
February 25, 2025
___________
Introduced by M. of A. BEEPHAN -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to sales and compensating use
tax in Dutchess county
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Clause 29 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by chapter 257 of the laws of
3 2023, is amended to read as follows:
4 (29) the county of Dutchess 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 three-quarters of one percent additional to the
7 three percent rate authorized above in this paragraph for such county
8 for the period beginning March first, two thousand three, and ending
9 November thirtieth, 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.
LBD09891-01-5
