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A07594 Summary:

BILL NOA07594
 
SAME ASSAME AS S06797
 
SPONSORPretlow
 
COSPNSR
 
MLTSPNSR
 
Amd §§1321 & 1340, Tax L; amd §6, Chap 535 of 1987
 
Extends the expiration date of the personal income tax surcharge imposed by the city of Yonkers.
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A07594 Actions:

BILL NOA07594
 
05/18/2021referred to ways and means
06/07/2021reported referred to rules
06/08/2021reported
06/08/2021rules report cal.613
06/08/2021substituted by s6797
 S06797 AMEND= STEWART-COUSINS
 05/17/2021REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
 05/24/2021COMMITTEE DISCHARGED AND COMMITTED TO RULES
 05/24/2021ORDERED TO THIRD READING CAL.1308
 05/26/2021PASSED SENATE
 05/26/2021DELIVERED TO ASSEMBLY
 05/26/2021referred to ways and means
 06/08/2021substituted for a7594
 06/08/2021ordered to third reading rules cal.613
 06/08/2021home rule request
 06/08/2021passed assembly
 06/08/2021returned to senate
 06/24/2021DELIVERED TO GOVERNOR
 07/01/2021SIGNED CHAP.229
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A07594 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          7594
 
                               2021-2022 Regular Sessions
 
                   IN ASSEMBLY
 
                                      May 18, 2021
                                       ___________
 
        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 62 of the laws of 2019, 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-two] twenty-four,  a  city  income
    11  tax surcharge on residents of such city at a rate not to exceed nineteen
    12  and one-quarter percent of the net state tax as defined in section thir-
    13  teen  hundred  twenty-three  of  this  article,  such  city  income  tax
    14  surcharge to be administered, collected and distributed by  the  commis-
    15  sioner as provided for in this article.
    16    §  2.  Subsection  (c)  of  section 1321 of the tax law, as amended by
    17  chapter 62 of the laws of 2019, 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-two] twenty-four. 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.
                                                                   LBD11526-01-1

        A. 7594                             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  [twenty-two] twenty-four. Provided, however, no such local law
     9  shall be so effective unless such local law is enacted at  least  ninety
    10  days  prior to the date it is to become effective and unless a certified
    11  copy 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 62 of the laws of 2019, 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 [twenty-two] twenty-four. Provided, howev-
    42  er, no such local law shall be so effective unless  such  local  law  is
    43  enacted  by July thirty-first, nineteen hundred eighty-four and unless a
    44  certified copy of such local law is mailed by  registered  or  certified
    45  mail to the commissioner at such commissioner's office in Albany by such
    46  date.  (ii) If the requirements of the preceding sentence are not met, a
    47  local law enacted pursuant to the authority of  this  section  shall  go
    48  into  effect  on  the first day of the next succeeding January and shall
    49  apply to taxable years beginning on or after such date  and  before  two
    50  thousand [twenty-two] twenty-four.  Provided, however, no such local law
    51  shall  be  so effective unless such local law is enacted at least ninety
    52  days prior to the date it is to become effective and unless a  certified
    53  copy  of such local law is mailed by registered or certified mail to the
    54  commissioner at such commissioner's  office  in  Albany  by  such  date.
    55  However,  the  commissioner may waive and reduce such ninety day minimum
    56  requirements within a period of not less than thirty days prior to  such

        A. 7594                             3
 
     1  effective  date  if such commissioner deems such action to be consistent
     2  with such commissioner's duties under this article. (iii) Any  amendment
     3  of  such  a  local law enacted pursuant to the authority of the section,
     4  which  changes  the rate of the income tax surcharge on residents, shall
     5  take effect on the first day of January in the year in which such amend-
     6  ment is enacted and shall apply to taxable years beginning on  or  after
     7  such  date,  if such amendment is enacted on or before July thirty-first
     8  of the year in which it is to take effect and a certified copy  of  such
     9  amendment  is mailed by registered or certified mail to the commissioner
    10  at his or her office in Albany by such date. (iv) If the requirements of
    11  paragraph (iii) of this subsection are not met, the  amendment  of  such
    12  local  law  shall go into effect on the first day of the next succeeding
    13  January and shall apply to taxable years  beginning  on  or  after  such
    14  date,  provided  that  no  such amendment shall take effect unless it is
    15  enacted at least ninety days prior to the date it is to become effective
    16  and a certified copy thereof is mailed by registered or  certified  mail
    17  to the commissioner at his or 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 62 of the  laws  of  2019,  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 [twenty-two] twenty-four.
    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  62  of  the  laws  of  2019, 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, [2021] 2023.
    32    § 6. This act shall take effect immediately.
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