Bill Text: NY S00848 | 2025-2026 | General Assembly | Introduced

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Bill Title: Authorizes the county of Livingston to impose an additional one percent sales tax.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2025-01-08 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S00848 Detail]

Download: New_York-2025-S00848-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                           848

                               2025-2026 Regular Sessions

                    IN SENATE

                                       (Prefiled)

                                     January 8, 2025
                                       ___________

        Introduced  by  Sen. HELMING -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations

        AN ACT to amend the tax law, in relation to   authorizing   the   county
          of Livingston to impose an additional one percent sales tax

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Clause 32 of subparagraph (i) of the opening  paragraph  of
     2  section 1210 of the tax law, as amended chapter 236 of the laws of 2023,
     3  is amended to read as follows:
     4    (32)  the  county  of  Livingston  is  hereby  further  authorized and
     5  empowered to adopt and  amend  local  laws,  ordinances  or  resolutions
     6  imposing  such  taxes  at  a rate which is one percent additional to the
     7  three percent rate authorized above in this paragraph  for  such  county
     8  for  the  period  beginning  June  first, two thousand three, and ending
     9  November thirtieth, two thousand [twenty-five] twenty-seven;
    10    § 2. Section 1262-p of the tax law, as amended by chapter 236  of  the
    11  laws of 2023, is  amended  to read  as follows:
    12    §  1262-p.  Disposition  of  net  collections  from the additional one
    13  percent rate of sales and  compensating  use  taxes  in  the  county  of
    14  Livingston.  Notwithstanding any contrary provision of law, if the coun-
    15  ty  of  Livingston  imposes the additional one percent rate of sales and
    16  compensating use taxes authorized by section twelve hundred ten of  this
    17  article  for  all or any portion of the period beginning June first, two
    18  thousand three and ending November thirtieth, two thousand [twenty-five]
    19  twenty-seven, the county shall use all net collections from  such  addi-
    20  tional  one  percent rate to pay the county's expenses for Medicaid. The
    21  net collections from the additional one percent rate imposed pursuant to
    22  this section shall be deposited in a special fund to be created by  such
    23  county separate and apart from any other funds and accounts of the coun-

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01345-01-5
        S. 848                              2

     1  ty.  Any  and  all  remaining  net  collections from such additional one
     2  percent tax, after the Medicaid expenses are paid, shall be deposited by
     3  the county of Livingston in the general fund  of  such  county  for  any
     4  county purpose.
     5    § 3. This act shall take effect immediately.