S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  7530

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                             April 14, 2009
                               ___________

Introduced  by  M. of A. PRETLOW, SPANO -- read once and referred to the
  Committee on Ways and Means

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:

  Section 1. Subsections (a) and (c) of section 1321 of the tax law,  as
amended  by  chapter  380  of  the  laws of 2007, are amended to read as
follows:
  (a) General.   Notwithstanding any  other  provision  of  law  to  the
contrary,  but  subject  to  the limitations and conditions set forth in
this article, any city in this state having a population  of  more  than
one  hundred  eighty thousand but less than two hundred fifteen thousand
inhabitants, acting  through  its  local  legislative  body,  is  hereby
authorized  and  empowered to adopt and amend local laws imposing in any
such city, for taxable years beginning after  nineteen  hundred  eighty-
three  and before two thousand [ten] TWELVE, a city income tax surcharge
on residents of such city at a rate not to exceed nineteen and one-quar-
ter percent of the net state tax as defined in section thirteen  hundred
twenty-three  of  this  article,  such  city  income tax surcharge to be
administered, collected and distributed by the commissioner as  provided
for in this article.
  (c)  Effectiveness  of  local  law and filing with commissioner. (i) A
local law enacted pursuant to the authority of  this  section  shall  go
into  effect  on  the first day of January, nineteen hundred eighty-four
and shall apply to taxable years beginning on or  after  such  date  and
before  two thousand [ten] TWELVE.  Provided, however, no such local law
shall be so effective unless such local law is enacted by  July  thirty-
first,  nineteen hundred eighty-four and unless a certified copy of such

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10493-01-9
              

A. 7530                             2

local law is mailed by registered or certified mail to the  commissioner
at  the  commissioner's  office  in  Albany  by  such  date. (ii) If the
requirements of paragraph (i) of this subsection are not  met,  a  local
law  enacted  pursuant  to  the  authority of this section shall go into
effect on the first day of the next succeeding January and  shall  apply
to taxable years beginning on or after such date and before two thousand
[ten]  TWELVE.   Provided, however, no such local law shall be so effec-
tive unless such local law is enacted at least ninety days prior to  the
date it is to become effective and unless a certified copy of such local
law  is  mailed  by  registered or certified mail to the commissioner at
such commissioner's office in Albany by such date. However, the  commis-
sioner  may waive and reduce such ninety day minimum requirements within
a period of not less than thirty days prior to such  effective  date  if
such  commissioner  deems such action to be consistent with such commis-
sioner's duties under this article. (iii) Any amendment of such a  local
law enacted pursuant to the authority of this section, which changes the
rate  of the income tax surcharge on residents, shall take effect on the
first day of January in the year in which such amendment is enacted  and
shall  apply  to  taxable years beginning on or after such date, if such
amendment is enacted on or before July thirty-first of the year in which
it is to take effect and a certified copy of such amendment is mailed by
registered or certified mail to the commissioner at his or her office in
Albany by such date. (iv) If the requirements of paragraph (iii) of this
subsection are not met, the amendment of such local law  shall  go  into
effect  on  the first day of the next succeeding January and shall apply
to taxable years beginning on or after such date, provided that no  such
amendment  shall  take  effect unless it is enacted at least ninety days
prior to the date it is to become effective and a certified copy thereof
is mailed by registered or certified mail to the commissioner at his  or
her  office  in Albany by such date. (v) Any amendment to the provisions
of article twenty-two of this chapter to the extent that such  amendment
is  applicable to the city income tax surcharge imposed under such local
law, shall  be  deemed  to  have  been  incorporated  in  the  analogous
provision or provisions of such local law.
  S 2. Subsection (b) and section 3 of subsection (c) of section 1340 of
the  tax law, as amended by chapter 380 of the laws of 2007, are amended
to read as follows:
  (b) (i) A local law enacted pursuant to the authority of this  section
shall  go  into  effect  on  the  first day of January, nineteen hundred
eighty-four and shall apply to taxable years beginning on or after  such
date  and  before two thousand [ten] TWELVE.  Provided, however, no such
local law shall be so effective unless such local law is enacted by July
thirty-first, nineteen hundred eighty-four and unless a  certified  copy
of  such  local  law  is  mailed  by registered or certified mail to the
commissioner at such commissioner's office in Albany by such date.  (ii)
If  the  requirements of the preceding sentence are not met, a local law
enacted pursuant to the authority of this section shall go  into  effect
on the first day of the next succeeding January and shall apply to taxa-
ble  years beginning on or after such date and before two thousand [ten]
TWELVE.  Provided, however, no such local  law  shall  be  so  effective
unless  such local law is enacted at least ninety days prior to the date
it is to become effective and unless a certified copy of such local  law
is  mailed  by  registered or certified mail to the commissioner at such
commissioner's office in Albany by such date. However, the  commissioner
may waive and reduce such ninety day minimum requirements within a peri-
od  of  not  less  than thirty days prior to such effective date if such

A. 7530                             3

commissioner deems such action to be consistent with such commissioner's
duties under this article. (iii) Any  amendment  of  such  a  local  law
enacted pursuant to the authority of the section, which changes the rate
of the income tax surcharge on residents, shall take effect on the first
day  of January in the year in which such amendment is enacted and shall
apply to taxable years beginning on or after such date, if  such  amend-
ment  is  enacted on or before July thirty-first of the year in which it
is to take effect and a certified copy of such amendment  is  mailed  by
registered or certified mail to the commissioner at his or her office in
Albany by such date. (iv) If the requirements of paragraph (iii) of this
subsection  are  not  met, the amendment of such local law shall go into
effect on the first day of the next succeeding January and  shall  apply
to  taxable years beginning on or after such date, provided that no such
amendment shall take effect unless it is enacted at  least  ninety  days
prior to the date it is to become effective and a certified copy thereof
is  mailed by registered or certified mail to the commissioner at his or
her office in Albany by such date.
  S 3. Taxable years to which tax imposed by this local law applies. The
tax imposed by this local law is imposed  for  taxable  years  beginning
after  December  thirty-first,  nineteen hundred eighty-three and before
January first, two thousand [ten] TWELVE.
  S 3. Section 6 of chapter 535 of the laws of 1987,  amending  the  tax
law  relating  to  the city of Yonkers personal income tax surcharge, as
amended by chapter 380 of the laws  of  2007,  is  amended  to  read  as
follows:
  S 6. This act shall take effect immediately and shall apply to taxable
years  beginning after 1986 provided, however, that section five of this
act shall expire on September 30, [2009] 2011.
  S 4. This act shall take effect immediately.