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S04259 Summary:

S04259 Actions:

S04259 Committee Votes:

S04259 Floor Votes:

S04259 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          4259
 
                               2015-2016 Regular Sessions
 
                    IN SENATE
 
                                     March 11, 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 chapter 272 of the laws of 1991, amending the tax law
          relating to the method of disposition of sales  and  compensating  use
          tax  revenue in Westchester county and enacting the Westchester county
          spending limitation act, in relation to extending the expiration ther-
          eof
 
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
 
     1    Section  1.  Subdivision  e  of  section 4 and sections 5, 7 and 16 of
     2  chapter 272 of the laws of 1991, amending the tax law  relating  to  the
     3  method of disposition of sales and compensating use tax revenue in West-
     4  chester  county  and enacting the Westchester county spending limitation
     5  act, as amended by chapter 129 of the laws of 2013, are amended to  read
     6  as follows:
     7    e.  "Spending  limitation" means the maximum amount of county spending
     8  established in county fiscal years 1992, 1993, 1994, 1995,  1996,  1997,
     9  1998,  1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009,
    10  2010, 2011, 2012, 2013, 2014, 2015 [and], 2016, 2017 and 2018.
    11    § 5. Establishment of annual spending limitation. a. For county fiscal
    12  years 1992, 1993, 1994, 1995, 1996, 1997, 1998, 1999, 2000, 2001,  2002,
    13  2003,  2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012, 2013, 2014,
    14  2015 [and], 2016, 2017 and 2018 there  shall  be  in  effect  an  annual
    15  spending  limitation.  The  spending  limitation shall be derived from a
    16  fixed percentage reflecting the ratio of base year  spending  to  county
    17  personal  income.  County  personal income for such calculation shall be
    18  for the period January 1, 1986 through December 31, 1986. Such  percent-
    19  age shall be applied to county personal income for the period January 1,
    20  1989 through December 31, 1989, to determine the spending limitation for
    21  county fiscal year 1992; to determine the spending limitation for county
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08502-01-5
        S. 4259                             2
 
     1  fiscal  year  1993,  such percentage shall be applied to county personal
     2  income for the period January 1, 1990  through  December  31,  1990;  to
     3  determine  the  spending  limitation  for  county fiscal year 1994, such
     4  percentage  shall  be  applied  to county personal income for the period
     5  January 1, 1991 through December 31, 1991;  to  determine  the  spending
     6  limitation for county fiscal year 1995, such percentage shall be applied
     7  to  county personal income for the period January 1, 1992 through Decem-
     8  ber 31, 1992; to determine the spending  limitation  for  county  fiscal
     9  year  1996,  such  percentage shall be applied to county personal income
    10  for the period January 1, 1993 through December 31, 1993;  to  determine
    11  the  spending  limitation  for  county fiscal year 1997, such percentage
    12  shall be applied to county personal income for  the  period  January  1,
    13  1994 through December 31, 1994; to determine the spending limitation for
    14  county  fiscal  year  1998,  such  percentage shall be applied to county
    15  personal income for the period January  1,  1995  through  December  31,
    16  1995;  to determine the spending limitation for county fiscal year 1999,
    17  such percentage shall be applied to county personal income for the peri-
    18  od January 1, 1996 through December 31, 1996; to determine the  spending
    19  limitation for county fiscal year 2000, such percentage shall be applied
    20  to  county personal income for the period January 1, 1997 through Decem-
    21  ber 31, 1997; to determine the spending  limitation  for  county  fiscal
    22  year  2001,  such  percentage shall be applied to county personal income
    23  for the period January 1, 1998 through December 31, 1998;  to  determine
    24  the  spending  limitation  for  county fiscal year 2002, such percentage
    25  shall be applied to county personal income for  the  period  January  1,
    26  1999 through December 31, 1999; to determine the spending limitation for
    27  county  fiscal  year  2003,  such  percentage shall be applied to county
    28  personal income for the period January  1,  2000  through  December  31,
    29  2000;  to determine the spending limitation for county fiscal year 2004,
    30  such percentage shall be applied to county personal income for the peri-
    31  od January 1, 2001 through December 31, 2001; to determine the  spending
    32  limitation for county fiscal year 2005, such percentage shall be applied
    33  to  county personal income for the period January 1, 2002 through Decem-
    34  ber 31, 2002; to determine the spending  limitation  for  county  fiscal
    35  year  2006,  such  percentage shall be applied to county personal income
    36  for the period January 1, 2003 through December 31, 2003;  to  determine
    37  the spending limitation for the county fiscal year 2007, such percentage
    38  shall  be  applied  to  county personal income for the period January 1,
    39  2004 through December 31, 2004; to determine the spending limitation for
    40  the county fiscal year 2008, such percentage shall be applied to  county
    41  personal  income  for  the  period  January 1, 2005 through December 31,
    42  2005; to determine the spending limitation for the  county  fiscal  year
    43  2009, such percentage shall be applied to county personal income for the
    44  period  January  1,  2006  through  December  31, 2006; to determine the
    45  spending limitation for the county fiscal  year  2010,  such  percentage
    46  shall  be  applied  to  county personal income for the period January 1,
    47  2007 through December 31, 2007; to determine the spending limitation for
    48  the county fiscal year 2011, such percentage shall be applied to  county
    49  personal  income  for  the  period  January 1, 2008 through December 31,
    50  2008; to determine the spending limitation for the  county  fiscal  year
    51  2012, such percentage shall be applied to county personal income for the
    52  period  January  1,  2009  through  December  31, 2009; to determine the
    53  spending limitation for the county fiscal  year  2013,  such  percentage
    54  shall  be  applied  to  county personal income for the period January 1,
    55  2010 through December 31, 2010; to determine the spending limitation for
    56  the county fiscal year 2014, such percentage shall be applied to  county
        S. 4259                             3
 
     1  personal  income  for  the  period  January 1, 2011 through December 31,
     2  2011; to determine the spending limitation for the  county  fiscal  year
     3  2015, such percentage shall be applied to county personal income for the
     4  period January 1, 2012 through December 31, 2012; [and] to determine the
     5  spending  limitation  for county fiscal year 2016, such percentage shall
     6  be applied to the county personal income for the period January 1,  2013
     7  through  December 31, 2013; to determine the spending limitation for the
     8  county fiscal year 2017, such percentage  shall  be  applied  to  county
     9  personal  income  for  the  period  January 1, 2014 through December 31,
    10  2014; and to determine the spending limitation for  county  fiscal  year
    11  2018, such percentage shall be applied to the county personal income for
    12  the period January 1, 2015 through December 31, 2015.
    13    b.  The  spending  limitation shall serve as a statutory cap on county
    14  spending to be reflected in the tentative budget as well as the  enacted
    15  budget for county fiscal years beginning in 1992.
    16    §  7.  Mandatory  tax reduction. In the event that the county spending
    17  subject to the spending limitation exceeds such limitation in the  adop-
    18  tive  county budget for county fiscal year 1992, 1993, 1994, 1995, 1996,
    19  1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007,  2008,
    20  2009,  2010,  2011, 2012, 2013, 2014, 2015 [or], 2016, 2017 or 2018 then
    21  section 1262-b of the tax law shall be repealed.
    22    § 16. This act shall take effect immediately, provided, however,  that
    23  sections one through seven of this act shall be in full force and effect
    24  until  May  31,  [2016]  2018,  provided, however, that if the county of
    25  Westchester imposes the tax authorized by section 1210 of the tax law in
    26  excess of three percent, then sections one through  seven  of  this  act
    27  shall be deemed repealed; provided that the commissioner of taxation and
    28  finance  shall  notify the legislative bill drafting commission upon the
    29  repeal of section 1262-b of the tax law pursuant to section seven of the
    30  Westchester county spending limitation act in order that the  commission
    31  may  maintain an accurate and timely effective data base of the official
    32  text of laws of the state of New York in furtherance  of  effecting  the
    33  provisions  of section 44 of the legislative law and section 70-b of the
    34  public officers law.
    35    § 2. This act shall take effect immediately.