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S03879 Summary:

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S03879 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          3879
 
                               2015-2016 Regular Sessions
 
                    IN SENATE
 
                                    February 20, 2015
                                       ___________
 
        Introduced  by  Sen.  STEWART-COUSINS -- read twice and ordered printed,
          and when printed to be committed to the  Committee  on  Investigations
          and Government Operations
 
        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 70 of the laws of 2013, 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 [sixteen]  eighteen,  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 70 of the laws of 2013, 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  [sixteen]  eighteen.   Provided, however, no such
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08952-01-5
        S. 3879                             2
 
     1  local law shall be so effective unless such local law is enacted by July
     2  thirty-first, nineteen hundred eighty-four and unless a  certified  copy
     3  of  such  local  law  is  mailed  by registered or certified mail to the
     4  commissioner  at  the commissioner's office in Albany by such date. (ii)
     5  If the requirements of paragraph (i) of this subsection are not  met,  a
     6  local  law  enacted  pursuant  to the authority of this section shall go
     7  into effect on the first day of the next succeeding  January  and  shall
     8  apply  to  taxable  years beginning on or after such date and before two
     9  thousand [sixteen] eighteen.  Provided, however, no such local law shall
    10  be so effective unless such local law is enacted at  least  ninety  days
    11  prior  to the date it is to become effective and unless a certified copy
    12  of such local law is mailed by  registered  or  certified  mail  to  the
    13  commissioner  at  such  commissioner's  office  in  Albany by such date.
    14  However, the commissioner may waive and reduce such ninety  day  minimum
    15  requirements  within a period of not less than thirty days prior to such
    16  effective date if such commissioner deems such action to  be  consistent
    17  with  such commissioner's duties under this article. (iii) Any amendment
    18  of such a local law enacted pursuant to the authority of  this  section,
    19  which  changes  the rate of the income tax surcharge on residents, shall
    20  take effect on the first day of January in the year in which such amend-
    21  ment is enacted and shall apply to taxable years beginning on  or  after
    22  such  date,  if such amendment is enacted on or before July thirty-first
    23  of the year in which it is to take effect and a certified copy  of  such
    24  amendment  is mailed by registered or certified mail to the commissioner
    25  at his or her office in Albany by such date. (iv) If the requirements of
    26  paragraph (iii) of this subsection are not met, the  amendment  of  such
    27  local  law  shall go into effect on the first day of the next succeeding
    28  January and shall apply to taxable years  beginning  on  or  after  such
    29  date,  provided  that  no  such amendment shall take effect unless it is
    30  enacted at least ninety days prior to the date it is to become effective
    31  and a certified copy thereof is mailed by registered or  certified  mail
    32  to the commissioner at his or her office in Albany by such date. (v) Any
    33  amendment to the provisions of article twenty-two of this chapter to the
    34  extent  that  such  amendment  is  applicable  to  the  city  income tax
    35  surcharge imposed under such local law, shall be  deemed  to  have  been
    36  incorporated in the analogous provision or provisions of such local law.
    37    §  3.  Subsection  (b)  of  section 1340 of the tax law, as amended by
    38  chapter 70 of the laws of 2013, is amended to read as follows:
    39    (b) (i) A local law enacted pursuant to the authority of this  section
    40  shall  go  into  effect  on  the  first day of January, nineteen hundred
    41  eighty-four and shall apply to taxable years beginning on or after  such
    42  date  and before two thousand [sixteen] eighteen.  Provided, however, no
    43  such local law shall be so effective unless such local law is enacted by
    44  July thirty-first, nineteen hundred eighty-four and unless  a  certified
    45  copy  of such local law is mailed by registered or certified mail to the
    46  commissioner at such commissioner's office in Albany by such date.  (ii)
    47  If  the  requirements of the preceding sentence are not met, a local law
    48  enacted pursuant to the authority of this section shall go  into  effect
    49  on the first day of the next succeeding January and shall apply to taxa-
    50  ble  years  beginning  on  or  after  such  date and before two thousand
    51  [sixteen] eighteen.  Provided, however, no such local law  shall  be  so
    52  effective unless such local law is enacted at least ninety days prior to
    53  the  date  it is to become effective and unless a certified copy of such
    54  local law is mailed by registered or certified mail to the  commissioner
    55  at  such  commissioner's  office  in  Albany  by such date. However, the
    56  commissioner may waive and reduce such ninety day  minimum  requirements
        S. 3879                             3
 
     1  within  a  period  of  not less than thirty days prior to such effective
     2  date if such commissioner deems such action to be consistent  with  such
     3  commissioner's  duties under this article. (iii) Any amendment of such a
     4  local law enacted pursuant to the authority of the section, which chang-
     5  es  the rate of the income tax surcharge on residents, shall take effect
     6  on the first day of January in the  year  in  which  such  amendment  is
     7  enacted  and  shall  apply  to  taxable years beginning on or after such
     8  date, if such amendment is enacted on or before July thirty-first of the
     9  year in which it is to take effect and a certified copy of  such  amend-
    10  ment  is  mailed  by registered or certified mail to the commissioner at
    11  his or her office in Albany by such date. (iv) If  the  requirements  of
    12  paragraph  (iii)  of  this subsection are not met, the amendment of such
    13  local law shall go into effect on the first day of the  next  succeeding
    14  January  and  shall  apply  to  taxable years beginning on or after such
    15  date, provided that no such amendment shall take  effect  unless  it  is
    16  enacted at least ninety days prior to the date it is to become effective
    17  and  a  certified copy thereof is mailed by registered or certified mail
    18  to the commissioner at his or her office in Albany by such date.
    19    § 4. Section 3 of subsection (c) of section 1340 of the  tax  law,  as
    20  amended  by  chapter  70  of  the  laws  of  2013, is amended to read as
    21  follows:
    22    § 3. Taxable years to which tax imposed by this local law applies. The
    23  tax imposed by this local law is imposed  for  taxable  years  beginning
    24  after  December  thirty-first,  nineteen hundred eighty-three and before
    25  January first, two thousand [sixteen] eighteen.
    26    § 5. Section 6 of chapter 535 of the laws of 1987,  amending  the  tax
    27  law  relating  to  the city of Yonkers personal income tax surcharge, as
    28  amended by chapter 70 of the  laws  of  2013,  is  amended  to  read  as
    29  follows:
    30    § 6. This act shall take effect immediately and shall apply to taxable
    31  years  beginning after 1986 provided, however, that section five of this
    32  act shall expire on September 30, [2015] 2017.
    33    § 6. This act shall take effect immediately.