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.
