STATE OF NEW YORK
________________________________________________________________________
6061
2021-2022 Regular Sessions
IN ASSEMBLY
March 8, 2021
___________
Introduced by M. of A. LALOR -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to the power of municipalities
to provide tax rebates
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The tax law is amended by adding a new section 1207 to read
2 as follows:
3 § 1207. Municipal authority over tax relief. Notwithstanding any
4 provision of law, rule or regulation to the contrary, any municipality
5 may from time to time, and without prior approval by the state legisla-
6 ture or any state agency, authorize tax rebates.
7 For the purposes of this section, "tax rebates" shall mean money
8 remitted to taxpayers residing within the municipality authorizing such
9 remittance.
10 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD07357-01-1
