Bill Text: NY S06797 | 2021-2022 | General Assembly | Introduced
Bill Title: Extends the expiration date of the personal income tax surcharge imposed by the city of Yonkers.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Passed) 2021-07-01 - SIGNED CHAP.229 [S06797 Detail]
Download: New_York-2021-S06797-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 6797 2021-2022 Regular Sessions IN SENATE May 17, 2021 ___________ 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 62 of the laws of 2019, is amended to read as follows: 3 (a) General. Notwithstanding any other provision of law to the 4 contrary, but subject to the limitations and conditions set forth in 5 this article, any city in this state having a population of more than 6 one 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-two] twenty-four, 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 62 of the laws of 2019, 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-two] twenty-four. Provided, however, no such EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD11526-01-1S. 6797 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-two] twenty-four. 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 62 of the laws of 2019, 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-two] twenty-four. 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-two] twenty-four. 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 minimumS. 6797 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 62 of the laws of 2019, 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-two] twenty-four. 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 62 of the laws of 2019, 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, [2021] 2023. 33 § 6. This act shall take effect immediately.
