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

                                  3335

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                             March 16, 2009
                               ___________

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:

  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-

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

S. 3335                             2

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 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-

S. 3335                             3

od of not less than thirty days prior to such  effective  date  if  such
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.