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S06825 Summary:

S06825 Actions:

S06825 Committee Votes:

S06825 Floor Votes:

S06825 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          6825
 
                               2023-2024 Regular Sessions
 
                    IN SENATE
 
                                      May 10, 2023
                                       ___________
 
        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 229 of the laws of 2021, 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 [twenty-four] twenty-six,  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 229 of the laws of 2021, 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-four] twenty-six. Provided, however, no such
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11321-01-3
        S. 6825                             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 [twenty-four] twenty-six. Provided, however, no such local  law
    10  shall  be  so effective unless such local law is enacted at least ninety
    11  days prior to the date it is to become effective and unless a  certified
    12  copy  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 229 of the laws of 2021, 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 [twenty-four] twenty-six. Provided,  howev-
    43  er,  no  such  local  law shall be so effective unless such local law is
    44  enacted by July thirty-first, nineteen hundred eighty-four and unless  a
    45  certified  copy  of  such local law is mailed by registered or certified
    46  mail to the commissioner at such commissioner's office in Albany by such
    47  date. (ii) If the requirements of the preceding sentence are not met,  a
    48  local  law  enacted  pursuant  to the authority of this section shall go
    49  into effect on the first day of the next succeeding  January  and  shall
    50  apply  to  taxable  years beginning on or after such date and before two
    51  thousand [twenty-four] twenty-six. Provided, however, no such local  law
    52  shall  be  so effective unless such local law is enacted at least ninety
    53  days prior to the date it is to become effective and unless a  certified
    54  copy  of such local law is mailed by registered or certified mail to the
    55  commissioner at such commissioner's  office  in  Albany  by  such  date.
    56  However,  the  commissioner may waive and reduce such ninety day minimum
        S. 6825                             3
 
     1  requirements within a period of not less than thirty days prior to  such
     2  effective  date  if such commissioner deems such action to be consistent
     3  with such commissioner's duties under this article. (iii) Any  amendment
     4  of  such  a  local law enacted pursuant to the authority of the section,
     5  which changes the rate of the income tax surcharge on  residents,  shall
     6  take effect on the first day of January in the year in which such amend-
     7  ment  is  enacted and shall apply to taxable years beginning on or after
     8  such date, if such amendment is enacted on or before  July  thirty-first
     9  of  the  year in which it is to take effect and a certified copy of such
    10  amendment is mailed by registered or certified mail to the  commissioner
    11  at 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  229  of  the  laws  of 2021, 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 [twenty-four] twenty-six.
    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 229 of the laws  of  2021,  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, [2023] 2025.
    33    § 6. This act shall take effect immediately.