S T A T E O F N E W Y O R K
________________________________________________________________________
7535--A
2013-2014 Regular Sessions
I N A S S E M B L Y
May 23, 2013
___________
Introduced by M. of A. SEPULVEDA, ROBERTS, SCARBOROUGH, ROSA, CRESPO,
RIVERA, FAHY, MILLMAN, ABINANTI, JAFFEE, ROBINSON, ORTIZ, DAVILA,
PICHARDO, PEOPLES-STOKES, KAVANAGH, CAMARA, RUSSELL, GOTTFRIED,
JACOBS, CLARK, STECK, MOYA, PERRY, GOLDFEDER, ROZIC, WRIGHT, KIM,
RODRIGUEZ, SOLAGES, AUBRY, FARRELL, TITUS -- Multi-Sponsored by -- M.
of A. BRENNAN, COOK, MAYER, MOSLEY -- read once and referred to the
Committee on Ways and Means -- recommitted to the Committee on Ways
and Means in accordance with Assembly Rule 3, sec. 2 -- committee
discharged, bill amended, ordered reprinted as amended and recommitted
to said committee
AN ACT to amend the tax law, in relation to authorizing a childhood
education surcharge on the personal income tax for cities having a
population of one million or more persons; and providing for the
repeal of such provisions upon expiration thereof
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The tax law is amended by adding a new section 1304-E to
read as follows:
S 1304-E. TAX SURCHARGE FOR EARLY CHILDHOOD EDUCATION. (A) IN ADDITION
TO THE TAXES AUTHORIZED BY SUBSECTION (A) OF SECTION THIRTEEN HUNDRED
ONE OF THIS ARTICLE, ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE
PERSONS THAT IMPOSES SUCH TAXES IS HEREBY AUTHORIZED AND EMPOWERED TO
ADOPT AND AMEND LOCAL LAWS IMPOSING IN ANY SUCH CITY FOR ALL TAXABLE
YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND FIFTEEN, A TAX
SURCHARGE ON THE CITY TAXABLE INCOME OF EVERY CITY RESIDENT MARRIED
INDIVIDUALS FILING JOINT RETURNS, RESIDENT MARRIED INDIVIDUALS FILING
SEPARATE RETURNS, RESIDENT SURVIVING SPOUSES, RESIDENT HEADS OF HOUSE-
HOLDS, RESIDENT UNMARRIED INDIVIDUALS, AND RESIDENT ESTATES AND TRUSTS,
AT A RATE OF UP TO:
IF THE CITY TAXABLE INCOME IS: THE TAX SURCHARGE IS:
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11195-03-4
A. 7535--A 2
NOT OVER $500,000 0
OVER $500,000 4.3 % OF CITY TAXABLE INCOME
(B) A CITY IMPOSING A TAX SURCHARGE PURSUANT TO THE AUTHORITY OF THIS
SECTION MAY, BY LOCAL LAW, IMPOSE SUCH SURCHARGE AT A RATE THAT IS LESS
THAN THE PERCENTAGES SET FORTH IN SUBSECTION (A) OF THIS SECTION, AND
MAY IMPOSE SUCH TAX AT MORE THAN ONE RATE DEPENDING UPON THE FILING
STATUS AND CITY TAXABLE INCOME OF SUCH CITY RESIDENT INDIVIDUAL, ESTATE,
OR TRUST.
(C) A TAX SURCHARGE IMPOSED PURSUANT TO THE AUTHORITY OF THIS SECTION
SHALL BE ADMINISTERED, COLLECTED, AND DISTRIBUTED BY THE COMMISSIONER IN
THE SAME MANNER AS THE OTHER TAXES IMPOSED PURSUANT TO THE AUTHORITY OF
THIS ARTICLE, AND ALL OF THE PROVISIONS OF THIS ARTICLE, INCLUDING
SECTION THIRTEEN HUNDRED TEN OF THIS ARTICLE, SHALL APPLY TO THE TAX
SURCHARGE AUTHORIZED BY THIS SECTION; PROVIDED, HOWEVER, THAT THE
PROVISIONS OF SECTION THIRTEEN HUNDRED THIRTEEN OF THIS ARTICLE DIRECT-
ING PAYMENT OF TAXES TO THE NEW YORK CITY TRANSITIONAL FINANCE AUTHORITY
SHALL NOT APPLY TO ANY SUCH SURCHARGE.
(D) NOTWITHSTANDING ANY PROVISION OF THIS SECTION OR OF SECTION THIR-
TEEN HUNDRED THIRTEEN OF THIS ARTICLE TO THE CONTRARY, THE TOTAL REVENUE
FROM THE TAX SURCHARGE IMPOSED PURSUANT TO THE AUTHORITY OF THIS
SECTION, INCLUDING INTEREST AND PENALTIES, WHICH THE STATE COMPTROLLER
IS REQUIRED TO PAY TO THE CHIEF FISCAL OFFICER OF THE CITY IMPOSING THE
TAX SURCHARGE FOR PAYMENT INTO THE TREASURY OF SUCH CITY SHALL BE CRED-
ITED TO THE GENERAL FUND OF SUCH CITY AND SHALL BE APPLIED EXCLUSIVELY
TO OR IN AID OR SUPPORT OF THE EARLY CHILDHOOD EDUCATION PROGRAMS OF
SUCH CITY.
(E) A LOCAL LAW ENACTED PURSUANT TO THIS SECTION SHALL BE APPLICABLE
ONLY IF IT HAS BEEN ENACTED ON OR BEFORE DECEMBER THIRTY-FIRST, TWO
THOUSAND FOURTEEN. A CERTIFIED COPY OF SUCH LOCAL LAW SHALL BE MAILED
BY REGISTERED MAIL TO THE DEPARTMENT AT ITS OFFICE IN ALBANY WITHIN
FIFTEEN DAYS OF ITS ENACTMENT. HOWEVER, THE DEPARTMENT MAY ALLOW ADDI-
TIONAL TIME FOR SUCH CERTIFIED COPY TO BE MAILED IF IT DEEMS SUCH ACTION
TO BE CONSISTENT WITH ITS DUTIES UNDER THIS ARTICLE.
S 2. This act shall take effect immediately and shall apply to all tax
years commencing on and after January 1, 2015; provided, however, that
the provisions of this act shall expire and be deemed repealed December
31, 2019.