LBD08906-02-2
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ON THE FULL AMOUNT OF SUCH TAX AS A CHARGE TO THE PERSON DURING HIS OR
HER CHECKOUT.
(D) SUCH TAX SHALL BE ITEMIZED ON ALL INVOICES, RECEIPTS OR DOCKERS
ISSUED TO A PERSON AT THE POINT OF SALE.
(E) ALL TAXES COLLECTED OR RECEIVED BY THE TAX COMMISSION UNDER THE
TAXES IMPOSED BY THIS ARTICLE SHALL BE DEPOSITED AND DISPOSED OF PURSU-
ANT TO THE PROVISIONS OF SECTION ONE HUNDRED SEVENTY-ONE-A OF THIS CHAP-
TER.
§ 2. Subdivision 1 of section 171-a of the tax law, as amended by
section 5 of part C of chapter 59 of the laws of 2021, is amended to
read as follows:
1. All taxes, interest, penalties and fees collected or received by
the commissioner or the commissioner's duly authorized agent under arti-
cles nine (except section one hundred eighty-two-a thereof and except as
otherwise provided in section two hundred five thereof), nine-A,
twelve-A (except as otherwise provided in section two hundred eighty-
four-d thereof), thirteen, thirteen-A (except as otherwise provided in
section three hundred twelve thereof), SIXTEEN, eighteen, nineteen,
twenty (except as otherwise provided in section four hundred eighty-two
thereof), twenty-B, twenty-C, twenty-D, twenty-one, twenty-two, twenty-
four, twenty-four-A, twenty-six, twenty-eight (except as otherwise
provided in section eleven hundred two or eleven hundred three thereof),
twenty-eight-A, twenty-nine-B, thirty-one (except as otherwise provided
in section fourteen hundred twenty-one thereof), thirty-three and thir-
ty-three-A of this chapter shall be deposited daily in one account with
such responsible banks, banking houses or trust companies as may be
designated by the comptroller, to the credit of the comptroller. Such an
account may be established in one or more of such depositories. Such
deposits shall be kept separate and apart from all other money in the
possession of the comptroller. The comptroller shall require adequate
security from all such depositories. Of the total revenue collected or
received under such articles of this chapter, the comptroller shall
retain in the comptroller's hands such amount as the commissioner may
determine to be necessary for refunds or reimbursements under such arti-
cles of this chapter out of which amount the comptroller shall pay any
refunds or reimbursements to which taxpayers shall be entitled under the
provisions of such articles of this chapter. The commissioner and the
comptroller shall maintain a system of accounts showing the amount of
revenue collected or received from each of the taxes imposed by such
articles. The comptroller, after reserving the amount to pay such
refunds or reimbursements, shall, on or before the tenth day of each
month, pay into the state treasury to the credit of the general fund all
revenue deposited under this section during the preceding calendar month
and remaining to the comptroller's credit on the last day of such
preceding month, (i) except that the comptroller shall pay to the state
department of social services that amount of overpayments of tax imposed
by article twenty-two of this chapter and the interest on such amount
which is certified to the comptroller by the commissioner as the amount
to be credited against past-due support pursuant to subdivision six of
section one hundred seventy-one-c of this article, (ii) and except that
the comptroller shall pay to the New York state higher education
services corporation and the state university of New York or the city
university of New York respectively that amount of overpayments of tax
imposed by article twenty-two of this chapter and the interest on such
amount which is certified to the comptroller by the commissioner as the
amount to be credited against the amount of defaults in repayment of
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guaranteed student loans and state university loans or city university
loans pursuant to subdivision five of section one hundred seventy-one-d
and subdivision six of section one hundred seventy-one-e of this arti-
cle, (iii) and except further that, notwithstanding any law, the comp-
troller shall credit to the revenue arrearage account, pursuant to
section ninety-one-a of the state finance law, that amount of overpay-
ment of tax imposed by article nine, nine-A, twenty-two, thirty, thir-
ty-A, thirty-B or thirty-three of this chapter, and any interest there-
on, which is certified to the comptroller by the commissioner as the
amount to be credited against a past-due legally enforceable debt owed
to a state agency pursuant to paragraph (a) of subdivision six of
section one hundred seventy-one-f of this article, provided, however, he
shall credit to the special offset fiduciary account, pursuant to
section ninety-one-c of the state finance law, any such amount credita-
ble as a liability as set forth in paragraph (b) of subdivision six of
section one hundred seventy-one-f of this article, (iv) and except
further that the comptroller shall pay to the city of New York that
amount of overpayment of tax imposed by article nine, nine-A, twenty-
two, thirty, thirty-A, thirty-B or thirty-three of this chapter and any
interest thereon that is certified to the comptroller by the commission-
er as the amount to be credited against city of New York tax warrant
judgment debt pursuant to section one hundred seventy-one-l of this
article, (v) and except further that the comptroller shall pay to a
non-obligated spouse that amount of overpayment of tax imposed by arti-
cle twenty-two of this chapter and the interest on such amount which has
been credited pursuant to section one hundred seventy-one-c, one hundred
seventy-one-d, one hundred seventy-one-e, one hundred seventy-one-f or
one hundred seventy-one-l of this article and which is certified to the
comptroller by the commissioner as the amount due such non-obligated
spouse pursuant to paragraph six of subsection (b) of section six
hundred fifty-one of this chapter; and (vi) the comptroller shall deduct
a like amount which the comptroller shall pay into the treasury to the
credit of the general fund from amounts subsequently payable to the
department of social services, the state university of New York, the
city university of New York, or the higher education services corpo-
ration, or the revenue arrearage account or special offset fiduciary
account pursuant to section ninety-one-a or ninety-one-c of the state
finance law, as the case may be, whichever had been credited the amount
originally withheld from such overpayment, and (vii) with respect to
amounts originally withheld from such overpayment pursuant to section
one hundred seventy-one-l of this article and paid to the city of New
York, the comptroller shall collect a like amount from the city of New
York.
§ 3. Subdivision 1 of section 171-a of the tax law, as amended by
chapter 795 of the laws of 2021, is amended to read as follows:
1. All taxes, interest, penalties and fees collected or received by
the commissioner or the commissioner's duly authorized agent under arti-
cles nine (except section one hundred eighty-two-a thereof and except as
otherwise provided in section two hundred five thereof), nine-A,
twelve-A (except as otherwise provided in section two hundred eighty-
four-d thereof), thirteen, thirteen-A (except as otherwise provided in
section three hundred twelve thereof), SIXTEEN, eighteen, nineteen,
twenty (except as otherwise provided in section four hundred eighty-two
thereof), twenty-B, twenty-C, twenty-D, twenty-one, twenty-two, twenty-
four, twenty-four-A, twenty-six, twenty-eight (except as otherwise
provided in section eleven hundred two or eleven hundred three thereof),
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twenty-eight-A, twenty-nine-B, twenty-nine-D (except as otherwise
provided in sections twelve hundred ninety-nine-L and twelve hundred
ninety-nine-M), thirty-one (except as otherwise provided in section
fourteen hundred twenty-one thereof), thirty-three and thirty-three-A of
this chapter shall be deposited daily in one account with such responsi-
ble banks, banking houses or trust companies as may be designated by the
comptroller, to the credit of the comptroller. Such an account may be
established in one or more of such depositories. Such deposits shall be
kept separate and apart from all other money in the possession of the
comptroller. The comptroller shall require adequate security from all
such depositories. Of the total revenue collected or received under such
articles of this chapter, the comptroller shall retain in the comp-
troller's hands such amount as the commissioner may determine to be
necessary for refunds or reimbursements under such articles of this
chapter out of which amount the comptroller shall pay any refunds or
reimbursements to which taxpayers shall be entitled under the provisions
of such articles of this chapter. The commissioner and the comptroller
shall maintain a system of accounts showing the amount of revenue
collected or received from each of the taxes imposed by such articles.
The comptroller, after reserving the amount to pay such refunds or
reimbursements, shall, on or before the tenth day of each month, pay
into the state treasury to the credit of the general fund all revenue
deposited under this section during the preceding calendar month and
remaining to the comptroller's credit on the last day of such preceding
month, (i) except that the comptroller shall pay to the state department
of social services that amount of overpayments of tax imposed by article
twenty-two of this chapter and the interest on such amount which is
certified to the comptroller by the commissioner as the amount to be
credited against past-due support pursuant to subdivision six of section
one hundred seventy-one-c of this article, (ii) and except that the
comptroller shall pay to the New York state higher education services
corporation and the state university of New York or the city university
of New York respectively that amount of overpayments of tax imposed by
article twenty-two of this chapter and the interest on such amount which
is certified to the comptroller by the commissioner as the amount to be
credited against the amount of defaults in repayment of guaranteed
student loans and state university loans or city university loans pursu-
ant to subdivision five of section one hundred seventy-one-d and subdi-
vision six of section one hundred seventy-one-e of this article, (iii)
and except further that, notwithstanding any law, the comptroller shall
credit to the revenue arrearage account, pursuant to section
ninety-one-a of the state finance law, that amount of overpayment of tax
imposed by article nine, nine-A, twenty-two, thirty, thirty-A, thirty-B
or thirty-three of this chapter, and any interest thereon, which is
certified to the comptroller by the commissioner as the amount to be
credited against a past-due legally enforceable debt owed to a state
agency pursuant to paragraph (a) of subdivision six of section one
hundred seventy-one-f of this article, provided, however, he shall cred-
it to the special offset fiduciary account, pursuant to section ninety-
one-c of the state finance law, any such amount creditable as a liabil-
ity as set forth in paragraph (b) of subdivision six of section one
hundred seventy-one-f of this article, (iv) and except further that the
comptroller shall pay to the city of New York that amount of overpayment
of tax imposed by article nine, nine-A, twenty-two, thirty, thirty-A,
thirty-B or thirty-three of this chapter and any interest thereon that
is certified to the comptroller by the commissioner as the amount to be
A. 9224 5
credited against city of New York tax warrant judgment debt pursuant to
section one hundred seventy-one-l of this article, (v) and except
further that the comptroller shall pay to a non-obligated spouse that
amount of overpayment of tax imposed by article twenty-two of this chap-
ter and the interest on such amount which has been credited pursuant to
section one hundred seventy-one-c, one hundred seventy-one-d, one
hundred seventy-one-e, one hundred seventy-one-f or one hundred seven-
ty-one-l of this article and which is certified to the comptroller by
the commissioner as the amount due such non-obligated spouse pursuant to
paragraph six of subsection (b) of section six hundred fifty-one of this
chapter; and (vi) the comptroller shall deduct a like amount which the
comptroller shall pay into the treasury to the credit of the general
fund from amounts subsequently payable to the department of social
services, the state university of New York, the city university of New
York, or the higher education services corporation, or the revenue
arrearage account or special offset fiduciary account pursuant to
section ninety-one-a or ninety-one-c of the state finance law, as the
case may be, whichever had been credited the amount originally withheld
from such overpayment, and (vii) with respect to amounts originally
withheld from such overpayment pursuant to section one hundred seventy-
one-l of this article and paid to the city of New York, the comptroller
shall collect a like amount from the city of New York.
§ 4. The state finance law is amended by adding a new section 88-c to
read as follows:
§ 88-C. GREEN FUND. 1. THERE IS HEREBY ESTABLISHED IN THE JOINT CUSTO-
DY OF THE STATE COMPTROLLER AND THE COMMISSIONER OF TAXATION AND FINANCE
A FUND TO BE KNOWN AS THE "GREEN FUND".
2. THE GREEN FUND SHALL CONSIST OF ALL THE REVENUES RECEIVED BY THE
DEPARTMENT OF TAXATION AND FINANCE PURSUANT TO SECTION THREE HUNDRED
SEVENTY OF THE TAX LAW AND ALL OTHER MONEYS APPROPRIATED, CREDITED, OR
TRANSFERRED THERETO FROM ANY OTHER FUND OR SOURCE PURSUANT TO LAW.
3. MONEYS IN THE GREEN FUND SHALL BE KEPT SEPARATE FROM AND SHALL NOT
BE COMMINGLED WITH ANY OTHER MONEYS IN THE CUSTODY OF THE COMMISSIONER
OF TAXATION AND FINANCE AND THE COMPTROLLER.
4. THE MONEYS OF THE FUND SHALL BE MADE AVAILABLE TO THE STATE AIRLINE
COMMUNITY RESILIENCY BOARD FOR THE PURPOSE OF PROVIDING GRANTS TO NON-
PROFITS, QUALIFIED COMMUNITY-BASED ORGANIZATIONS AND LOCAL GOVERNMENTS
IN COMMUNITIES DISPROPORTIONALLY IMPACTED BY THE HEALTH DETRIMENTS AND
QUALITY OF LIFE ISSUES ASSOCIATED WITH AIRLINE COMMUNITIES.
§ 5. The environmental conservation law is amended by adding a new
section 19-0331 to read as follows:
§ 19-0331. STATE AIRLINE COMMUNITY RESILIENCY BOARD.
1. THERE IS HEREBY ESTABLISHED WITHIN THE DEPARTMENT A BOARD, TO BE
KNOWN AS THE STATE AIRLINE COMMUNITY RESILIENCY BOARD. SUCH BOARD SHALL
CONSIST OF:
(A) ONE MEMBER APPOINTED BY THE GOVERNOR;
(B) ONE MEMBER APPOINTED BY THE ASSEMBLY;
(C) ONE MEMBER APPOINTED BY THE SENATE;
(D) ONE MEMBER APPOINTED BY A QUALIFIED COMMUNITY ORGANIZATION FROM
EACH OF THE FOLLOWING AIRPORTS:
(I) JOHN F. KENNEDY INTERNATIONAL AIRPORT;
(II) LAGUARDIA AIRPORT;
(III) BUFFALO NIAGARA INTERNATIONAL AIRPORT;
(IV) ALBANY INTERNATIONAL AIRPORT;
(V) GREATER ROCHESTER INTERNATIONAL AIRPORT;
(VI) SYRACUSE HANCOCK INTERNATIONAL AIRPORT;
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(VII) LONG ISLAND MACARTHUR AIRPORT;
(VIII) WESTCHESTER COUNTY AIRPORT;
(IX) STEWART INTERNATIONAL AIRPORT;
(X) ELMIRA/CORNING REGIONAL AIRPORT; AND
(XI) PLATTSBURGH INTERNATIONAL AIRPORT;
(E) ONE MEMBER APPOINTED BY THE DEPARTMENT TO REPRESENT THE DEPART-
MENT;
(F) ONE MEMBER APPOINTED BY THE DEPARTMENT OF TRANSPORTATION TO REPRE-
SENT SUCH DEPARTMENT;
(G) ONE MEMBER APPOINTED BY THE DEPARTMENT OF HEALTH TO REPRESENT SUCH
DEPARTMENT; AND
(H) TWO MEMBERS FROM ENVIRONMENTAL ADVOCACY BASED ORGANIZATIONS WITHIN
THE STATE.
2. THE GOVERNOR SHALL DESIGNATE ONE MEMBER WHO SHALL SERVE AS CHAIR-
PERSON OF THE BOARD UNTIL THE EXPIRATION OF HIS OR HER TERM. A MEMBER
APPOINTED TO FILL A VACANCY SHALL BE APPOINTED FOR THE UNEXPIRED TERM OF
THE MEMBER WHOM HE OR SHE IS TO SUCCEED. ALL MEMBERS OF THE BOARD SHALL
BE APPOINTED FOR A TERM OF THREE YEARS. A MEMBER OF THE BOARD SHALL
CONTINUE IN SUCH POSITION UPON THE EXPIRATION OF HIS OR HER TERM UNTIL
SUCH TIME AS HE OR SHE IS REAPPOINTED OR HIS OR HER SUCCESSOR IS
APPOINTED, AS THE CASE MAY BE. ALL MEMBERS SHALL BE VOTING MEMBERS.
3. THE MEMBERS OF THE BOARD SHALL RECEIVE NO COMPENSATION FOR THEIR
SERVICES BUT SHALL BE ALLOWED THEIR ACTUAL AND NECESSARY EXPENSES
INCURRED IN THE PERFORMANCE OF THEIR FUNCTIONS HEREUNDER.
4. NO MEMBER OF THE BOARD SHALL BE DISQUALIFIED FROM HOLDING ANY
PUBLIC OFFICE OR EMPLOYMENT, NOR SHALL HE OR SHE FORFEIT ANY SUCH OFFICE
OR EMPLOYMENT, BY REASON OF HIS OR HER APPOINTMENT PURSUANT TO THIS
SECTION, NOTWITHSTANDING THE PROVISIONS OF ANY OTHER GENERAL, SPECIAL OR
LOCAL LAW, ORDINANCE OR CITY CHARTER.
5. THE BOARD SHALL MAKE DETERMINATIONS REGARDING THE DISBURSEMENT OF
FUNDS FROM THE GREEN FUND ESTABLISHED PURSUANT TO SECTION EIGHTY-EIGHT-C
OF THE STATE FINANCE LAW. SUCH FUNDS SHALL BE USED FOR THE PURPOSE OF
PROVIDING GRANTS TO NON-PROFITS, QUALIFIED COMMUNITY-BASED ORGANIZATIONS
AND LOCAL GOVERNMENTS IN COMMUNITIES DISPROPORTIONALLY IMPACTED BY THE
HEALTH DETRIMENTS AND QUALITY OF LIFE ISSUES ASSOCIATED WITH AIRLINE
COMMUNITIES.
§ 6. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law; provided however, that
the amendments to subdivision 1 of section 171-a of the tax law made by
section two of this act shall be subject to the expiration of such
subdivision pursuant to section 12 of chapter 90 of the laws of 2014,
when upon such date the provisions of section three of this act shall
take effect. Effective immediately, the addition, amendment and/or
repeal of any rule or regulation necessary for the implementation of
this act on its effective date are authorized to be made and completed
on or before such effective date.