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A06549 Summary:

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A06549 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          6549
 
                               2013-2014 Regular Sessions
 
                   IN ASSEMBLY
 
                                      April 9, 2013
                                       ___________
 
        Introduced  by M. of A. PRETLOW -- read once and referred to the Commit-
          tee on Ways and Means
 
        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 255 of the laws of 2011, is amended to read as follows:
     3    (a) General. Notwithstanding any other provision of law to the contra-
     4  ry,  but  subject  to  the  limitations and conditions set forth in this
     5  article, any city in this state having a population  of  more  than  one
     6  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  [fourteen] sixteen, 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 255 of the laws of 2011, 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 [fourteen] sixteen.    Provided,  however,  no  such

    23  local law shall be so effective unless such local law is enacted by July
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD09967-01-3
        A. 6549                             2
 
     1  thirty-first,  nineteen  hundred eighty-four and unless a certified copy
     2  of such local law is mailed by  registered  or  certified  mail  to  the
     3  commissioner  at  the commissioner's office in Albany by such date. (ii)
     4  If  the  requirements of paragraph (i) of this subsection are not met, a
     5  local law enacted pursuant to the authority of  this  section  shall  go
     6  into  effect  on  the first day of the next succeeding January and shall
     7  apply to taxable years beginning on or after such date  and  before  two

     8  thousand [fourteen] sixteen.  Provided, however, no such local law shall
     9  be  so  effective  unless such local law is enacted at least ninety days
    10  prior to the date it is to become effective and unless a certified  copy
    11  of  such  local  law  is  mailed  by registered or certified mail to the
    12  commissioner at such commissioner's  office  in  Albany  by  such  date.
    13  However,  the  commissioner may waive and reduce such ninety day minimum
    14  requirements within a period of not less than thirty days prior to  such
    15  effective  date  if such commissioner deems such action to be consistent
    16  with such commissioner's duties under this article. (iii) Any  amendment
    17  of  such  a local law enacted pursuant to the authority of this section,
    18  which changes the rate of the income tax surcharge on  residents,  shall
    19  take effect on the first day of January in the year in which such amend-

    20  ment  is  enacted and shall apply to taxable years beginning on or after
    21  such date, if such amendment is enacted on or before  July  thirty-first
    22  of  the  year in which it is to take effect and a certified copy of such
    23  amendment is mailed by registered or certified mail to the  commissioner
    24  at his or her office in Albany by such date. (iv) If the requirements of
    25  paragraph  (iii)  of  this subsection are not met, the amendment of such
    26  local law shall go into effect on the first day of the  next  succeeding
    27  January  and  shall  apply  to  taxable years beginning on or after such
    28  date, provided that no such amendment shall take  effect  unless  it  is
    29  enacted at least ninety days prior to the date it is to become effective
    30  and  a  certified copy thereof is mailed by registered or certified mail
    31  to the commissioner at his or her office in Albany by such date. (v) Any

    32  amendment to the provisions of article twenty-two of this chapter to the
    33  extent that  such  amendment  is  applicable  to  the  city  income  tax
    34  surcharge  imposed  under  such  local law, shall be deemed to have been
    35  incorporated in the analogous provision or provisions of such local law.
    36    § 3. Subsection (b) of section 1340 of the  tax  law,  as  amended  by
    37  chapter 255 of the laws of 2011, is amended to read as follows:
    38    (b)  (i) A local law enacted pursuant to the authority of this section
    39  shall go into effect on the  first  day  of  January,  nineteen  hundred
    40  eighty-four  and shall apply to taxable years beginning on or after such
    41  date and before two thousand [fourteen] sixteen.  Provided, however,  no
    42  such local law shall be so effective unless such local law is enacted by
    43  July  thirty-first,  nineteen hundred eighty-four and unless a certified

    44  copy of such local law is mailed by registered or certified mail to  the
    45  commissioner  at such commissioner's office in Albany by such date. (ii)
    46  If the requirements of the preceding sentence are not met, a  local  law
    47  enacted  pursuant  to the authority of this section shall go into effect
    48  on the first day of the next succeeding January and shall apply to taxa-
    49  ble years beginning on or after such date and before two thousand [four-
    50  teen] sixteen.  Provided, however, no such local law shall be so  effec-
    51  tive  unless such local law is enacted at least ninety days prior to the
    52  date it is to become effective and unless a certified copy of such local
    53  law is mailed by registered or certified mail  to  the  commissioner  at
    54  such  commissioner's office in Albany by such date. However, the commis-

    55  sioner may waive and reduce such ninety day minimum requirements  within
    56  a  period  of  not less than thirty days prior to such effective date if
        A. 6549                             3
 
     1  such commissioner deems such action to be consistent with  such  commis-
     2  sioner's  duties under this article. (iii) Any amendment of such a local
     3  law enacted pursuant to the authority of the section, which changes  the
     4  rate  of the income tax surcharge on residents, shall take effect on the
     5  first day of January in the year in which such amendment is enacted  and
     6  shall  apply  to  taxable years beginning on or after such date, if such
     7  amendment is enacted on or before July thirty-first of the year in which
     8  it is to take effect and a certified copy of such amendment is mailed by
     9  registered or certified mail to the commissioner at his or her office in

    10  Albany by such date. (iv) If the requirements of paragraph (iii) of this
    11  subsection are not met, the amendment of such local law  shall  go  into
    12  effect  on  the first day of the next succeeding January and shall apply
    13  to taxable years beginning on or after such date, provided that no  such
    14  amendment  shall  take  effect unless it is enacted at least ninety days
    15  prior to the date it is to become effective and a certified copy thereof
    16  is mailed by registered or certified mail to the commissioner at his  or
    17  her office in Albany by such date.
    18    §  4.  Section  3 of subsection (c) of section 1340 of the tax law, as
    19  amended by chapter 255 of the laws  of  2011,  is  amended  to  read  as
    20  follows:
    21    § 3. Taxable years to which tax imposed by this local law applies. The
    22  tax  imposed  by  this  local law is imposed for taxable years beginning

    23  after December thirty-first, nineteen hundred  eighty-three  and  before
    24  January first, two thousand [fourteen] sixteen.
    25    §  5.  Section  6 of chapter 535 of the laws of 1987, amending the tax
    26  law relating to the city of Yonkers personal income  tax  surcharge,  as
    27  amended  by  chapter  255  of  the  laws  of 2011, is amended to read as
    28  follows:
    29    § 6. This act shall take effect immediately and shall apply to taxable
    30  years beginning after 1986 provided, however, that section five of  this
    31  act shall expire on September 30, [2013] 2015.
    32    § 6. This act shall take effect immediately.