New York State Assembly

 
•  Summary 
 
•  Actions 
 
•  Committee Votes 
 
•  Floor Votes 
 
•  Memo 
 
•  Text 
 
•  LFIN 
 
•  Chamber Video/Transcript 

A08088 Summary:

A08088 Actions:

A08088 Committee Votes:

Committee:WAYS AND MEANS   Chair:Weinstein      
DATE:06/14/2019AYE/NAY:21/9  Action: Favorable refer to committee Rules        
Weinstein
Aye
Barclay
Excused
Lentol
Aye
Crouch
Aye
Schimminger
Aye
Fitzpatrick
Nay
Gantt
Excused
Hawley
Nay
Glick
Aye
Malliotakis
Nay
Nolan
Aye
Montesano
Nay
Pretlow
Aye
Ra
Nay
Perry
Aye
Blankenbush
Aye
Colton
Aye
Palmesano
Aye
Cook
Excused
Norris
Aye
Cahill
Nay
Aubry
Aye
Thiele
Nay
Cusick
Nay
Ortiz
Aye
Benedetto
Aye
Weprin
Aye
Rodriguez
Excused
Ramos
Excused
Braunstein
Aye
McDonald
Aye
Rozic
Aye
Simotas
Aye
Dinowitz
Aye
Miller
Nay

Committee:RULES   Chair:Gottfried      
DATE:06/17/2019AYE/NAY:26/0  Action: Favorable         
Heastie
Excused
Kolb
Aye
Gottfried
Aye
Crouch
Aye
Lentol
Aye
Finch
Aye
Gantt
Excused
Barclay
Aye
Nolan
Excused
Raia
Aye
Weinstein
Aye
Hawley
Aye
Ortiz
Aye
Giglio
Aye
Pretlow
Aye
Malliotakis
Aye
Cook
Aye
Glick
Aye
Aubry
Aye
Englebright
Aye
Dinowitz
Aye
Colton
Aye
Magnarelli
Aye
Perry
Aye
Paulin
Aye
Titus
Excused
Peoples-Stokes
Aye
Benedetto
Aye
Lavine
Excused
Lupardo
Aye
Zebrowski
Aye

A08088 Floor Votes:

A08088 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          8088
 
                               2019-2020 Regular Sessions
 
                   IN ASSEMBLY
 
                                      May 31, 2019
                                       ___________
 
        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, in  relation  to  revising  the  period  of
          authorization  for  the county of Westchester's additional one percent
          rate of sales and compensating use tax and the expiration of the West-
          chester county spending limitation act; to amend chapter  272  of  the
          laws  of 1991, amending the tax law relating to the method of disposi-
          tion of sales and compensating use tax revenue in  Westchester  county
          and  enacting  the  Westchester  county  spending  limitation  act, in
          relation to revising the period of authorization  for  the  county  of
          Westchester's  additional  one  percent  rate of sales; and to amend a
          chapter of the laws of 2019, amending the tax law relating to  author-
          izing  the county of Westchester to impose an additional rate of sales
          and compensating use tax, as proposed  in  legislative  bills  numbers
          S.4940-B  and  A.7081,  in relation to the period of authorization for
          Westchester's additional one percent rate of sales
 
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
 
     1    Section  1.  Clause 42 of subparagraph (i) of the opening paragraph of
     2  section 1210 of the tax law, as added by a chapter of the laws of  2019,
     3  amending  the  tax law relating to authorizing the county of Westchester
     4  to impose an additional rate of  sales  and  compensating  use  tax,  as
     5  proposed  in legislative bills numbers S. 4940-B and A. 7081, is amended
     6  to read as follows:
     7    (42) the county  of  Westchester  is  hereby  further  authorized  and
     8  empowered  to  adopt  and  amend  local  laws, ordinances or resolutions
     9  imposing such taxes at a rate that is  one  percent  additional  to  the
    10  three  percent  rate  authorized above in this paragraph for such county
    11  for the period beginning [June] August first, two thousand nineteen  and
    12  ending November thirtieth, two thousand [twenty-two] twenty;
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD09824-15-9
        A. 8088                             2
 
     1    §  2.  Subdivision  e of section 4 and sections 5, 7 and 16 of chapter
     2  272 of the laws of 1991, amending the tax law relating to the method  of
     3  disposition  of  sales  and  compensating use tax revenue in Westchester
     4  county and enacting the Westchester county spending limitation  act,  as
     5  amended  by a chapter of the laws of 2019, amending the tax law relating
     6  to authorizing the county of Westchester to impose an additional rate of
     7  sales and compensating use tax, as proposed in legislative bills numbers
     8  S.  4940-B and A. 7081, are amended to read as follows:
     9    e. "Spending limitation" means the maximum amount of  county  spending
    10  established  in  county fiscal years 1992, 1993, 1994, 1995, 1996, 1997,
    11  1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008,  2009,
    12  2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019[,] and 2020[,
    13  2021 and 2022].
    14    § 5. Establishment of annual spending limitation. a. For county fiscal
    15  years  1992, 1993, 1994, 1995, 1996, 1997, 1998, 1999, 2000, 2001, 2002,
    16  2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012, 2013,  2014,
    17  2015, 2016, 2017, 2018, 2019[,] and 2020[, 2021 and 2022] there shall be
    18  in  effect  an annual spending limitation. The spending limitation shall
    19  be derived from a fixed percentage reflecting the  ratio  of  base  year
    20  spending  to  county  personal  income.  County personal income for such
    21  calculation shall be for the period January 1, 1986 through December 31,
    22  1986. Such percentage shall be applied to county personal income for the
    23  period January 1, 1989 through  December  31,  1989,  to  determine  the
    24  spending limitation for county fiscal year 1992; to determine the spend-
    25  ing  limitation  for  county  fiscal year 1993, such percentage shall be
    26  applied to county personal income for the period January 1, 1990 through
    27  December 31, 1990; to  determine  the  spending  limitation  for  county
    28  fiscal  year  1994,  such percentage shall be applied to county personal
    29  income for the period January 1, 1991  through  December  31,  1991;  to
    30  determine  the  spending  limitation  for  county fiscal year 1995, such
    31  percentage shall be applied to county personal  income  for  the  period
    32  January  1,  1992  through  December 31, 1992; to determine the spending
    33  limitation for county fiscal year 1996, such percentage shall be applied
    34  to county personal income for the period January 1, 1993 through  Decem-
    35  ber  31,  1993;  to  determine the spending limitation for county fiscal
    36  year 1997, such percentage shall be applied to  county  personal  income
    37  for  the  period January 1, 1994 through December 31, 1994; to determine
    38  the spending limitation for county fiscal  year  1998,  such  percentage
    39  shall  be  applied  to  county personal income for the period January 1,
    40  1995 through December 31, 1995; to determine the spending limitation for
    41  county fiscal year 1999, such percentage  shall  be  applied  to  county
    42  personal  income  for  the  period  January 1, 1996 through December 31,
    43  1996; to determine the spending limitation for county fiscal year  2000,
    44  such percentage shall be applied to county personal income for the peri-
    45  od  January 1, 1997 through December 31, 1997; to determine the spending
    46  limitation for county fiscal year 2001, such percentage shall be applied
    47  to county personal income for the period January 1, 1998 through  Decem-
    48  ber  31,  1998;  to  determine the spending limitation for county fiscal
    49  year 2002, such percentage shall be applied to  county  personal  income
    50  for  the  period January 1, 1999 through December 31, 1999; to determine
    51  the spending limitation for county fiscal  year  2003,  such  percentage
    52  shall  be  applied  to  county personal income for the period January 1,
    53  2000 through December 31, 2000; to determine the spending limitation for
    54  county fiscal year 2004, such percentage  shall  be  applied  to  county
    55  personal  income  for  the  period  January 1, 2001 through December 31,
    56  2001; to determine the spending limitation for county fiscal year  2005,
        A. 8088                             3
 
     1  such percentage shall be applied to county personal income for the peri-
     2  od  January 1, 2002 through December 31, 2002; to determine the spending
     3  limitation for county fiscal year 2006, such percentage shall be applied
     4  to  county personal income for the period January 1, 2003 through Decem-
     5  ber 31, 2003; to determine the spending limitation for the county fiscal
     6  year 2007, such percentage shall be applied to  county  personal  income
     7  for  the  period January 1, 2004 through December 31, 2004; to determine
     8  the spending limitation for the county fiscal year 2008, such percentage
     9  shall be applied to county personal income for  the  period  January  1,
    10  2005 through December 31, 2005; to determine the spending limitation for
    11  the  county fiscal year 2009, such percentage shall be applied to county
    12  personal income for the period January  1,  2006  through  December  31,
    13  2006;  to  determine  the spending limitation for the county fiscal year
    14  2010, such percentage shall be applied to county personal income for the
    15  period January 1, 2007 through  December  31,  2007;  to  determine  the
    16  spending  limitation  for  the  county fiscal year 2011, such percentage
    17  shall be applied to county personal income for  the  period  January  1,
    18  2008 through December 31, 2008; to determine the spending limitation for
    19  the  county fiscal year 2012, such percentage shall be applied to county
    20  personal income for the period January  1,  2009  through  December  31,
    21  2009;  to  determine  the spending limitation for the county fiscal year
    22  2013, such percentage shall be applied to county personal income for the
    23  period January 1, 2010 through  December  31,  2010;  to  determine  the
    24  spending  limitation  for  the  county fiscal year 2014, such percentage
    25  shall be applied to county personal income for  the  period  January  1,
    26  2011 through December 31, 2011; to determine the spending limitation for
    27  the  county fiscal year 2015, such percentage shall be applied to county
    28  personal income for the period January  1,  2012  through  December  31,
    29  2012;  to determine the spending limitation for county fiscal year 2016,
    30  such percentage shall be applied to the county personal income  for  the
    31  period  January  1,  2013  through  December  31, 2013; to determine the
    32  spending limitation for the county fiscal  year  2017,  such  percentage
    33  shall  be  applied  to  county personal income for the period January 1,
    34  2014 through December 31, 2014; and to determine the spending limitation
    35  for county fiscal year 2018, such percentage shall  be  applied  to  the
    36  county  personal  income for the period January 1, 2015 through December
    37  31, 2015; to determine the spending limitation  for  the  county  fiscal
    38  year  2019,  such  percentage shall be applied to county personal income
    39  for the period January 1, 2016 through December 31, 2016; and to  deter-
    40  mine  the spending limitation for county fiscal year 2020, such percent-
    41  age shall be applied to the county personal income for the period  Janu-
    42  ary  1,  2017  through December 31, 2017[; and to determine the spending
    43  limitation for the county fiscal year 2021,  such  percentage  shall  be
    44  applied to county personal income for the period January 1, 2018 through
    45  December  31,  2018;  and  to  determine the spending limitation for the
    46  county fiscal year 2022, such percentage  shall  be  applied  to  county
    47  personal  income  for  the  period  January 1, 2019 through December 31,
    48  2019].
    49    b. The spending limitation shall serve as a statutory  cap  on  county
    50  spending  to be reflected in the tentative budget as well as the enacted
    51  budget for county fiscal years beginning in 1992.
    52    § 7. Mandatory tax reduction. In the event that  the  county  spending
    53  subject  to the spending limitation exceeds such limitation in the adop-
    54  tive county budget for county fiscal year 1992, 1993, 1994, 1995,  1996,
    55  1997,  1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008,
    56  2009, 2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018,  2019[,]  or
        A. 8088                             4
 
     1  2020[,  2021  or  2022]  then  section  1262-b  of  the tax law shall be
     2  repealed.
     3    §  16. This act shall take effect immediately, provided, however, that
     4  sections one through seven of this act shall be in full force and effect
     5  until November 30, [2022] 2020.
     6    § 3. A chapter of the laws of 2019, amending the tax law  relating  to
     7  authorizing  the  county  of Westchester to impose an additional rate of
     8  sales and compensating use tax, as proposed in legislative bills numbers
     9  S. 4940-B and A. 7081, is amended by adding a new section 6-a to read as
    10  follows:
    11    § 6-a.  Notwithstanding any other provision of any state or local  law
    12  to the contrary, any local law, ordinance or resolution enacted, adopted
    13  or  amended  to  impose  the sales and compensating use taxes at the one
    14  percent additional rate of tax authorized by this  act  for  the  period
    15  beginning  August  1,  2019,  and  ending  November 30, 2020, shall take
    16  effect on that date in accordance with the provisions of subdivision (d)
    17  of section 1210 of the tax law, except that  such  additional  rate  may
    18  take effect on August 1, 2019, and the minimum notice requirements shall
    19  be deemed complied with if such county mails, by certified or registered
    20  mail, a certified copy of such local law, ordinance or resolution to the
    21  commissioner  of  taxation and finance at his or her office in Albany no
    22  later than July 1, 2019.
    23    § 4. This act shall take effect on the  same  date  and  in  the  same
    24  manner  as  a chapter of the laws of 2019, amending the tax law relating
    25  to authorizing the county of Westchester to impose an additional rate of
    26  sales and compensating use tax, as proposed in legislative bills numbers
    27  S. 4940-B and A. 7081, takes effect.