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

                                  2984

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            February 4, 2011
                               ___________

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.  Subsection (a) of section 1321 of the tax law, as amended
by chapter 141 of the laws of 2009, is 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  [twelve]  FOURTEEN, a city income tax
surcharge on residents of such city at a rate not to exceed nineteen and
one-quarter 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.
  S  2.  Subsection  (c)  of  section 1321 of the tax law, as amended by
chapter 141 of the laws of 2009, is amended to read as follows:
  (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 [twelve] FOURTEEN.  Provided, however, no such local

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03233-01-1
              

S. 2984                             2

law shall be so effective unless such local law is enacted by July thir-
ty-first, nineteen hundred eighty-four and unless a  certified  copy  of
such  local law is mailed by registered or certified mail to the commis-
sioner  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
[twelve]  FOURTEEN.    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 period 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 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 amend-
ment 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  3.  Subsection  (b)  of  section 1340 of the tax law, as amended by
chapter 141 of the laws of 2009, is 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 [twelve] FOURTEEN.  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
[twelve] FOURTEEN.  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

S. 2984                             3

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
commissioner's  duties under this article. (iii) Any amendment of such a
local law enacted pursuant to the authority of the section, which chang-
es  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  amend-
ment  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 4. Section 3 of subsection (c) of section 1340 of the  tax  law,  as
amended  by  chapter  141  of  the  laws  of 2009, is amended to read as
follows:
  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 [twelve] FOURTEEN.
  S 5. 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 141 of the laws  of  2009,  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, [2011] 2013.
  S 6. This act shall take effect immediately.