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

                                  9725

                          I N  A S S E M B L Y

                              April 5, 2016
                               ___________

Introduced  by  M.  of A. RAMOS -- Multi-Sponsored by -- M. of A. ENGLE-
  BRIGHT, SOLAGES, THIELE -- read once and referred to the Committee  on
  Ways and Means

AN  ACT  to  amend  the  tax  law,  the state finance law and the public
  authorities law, in relation to guaranteed shares of  revenue  of  the
  metropolitan commuter transportation mobility tax

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subsections (a) and (b) of section 805 of the tax  law,  as
added  by  section  1  of  part C of chapter 25 of the laws of 2009, are
amended to read as follows:
  (a) The taxes, interest, and penalties imposed  by  this  article  and
collected  or received by the commissioner shall be deposited daily with
such responsible banks, banking houses or trust  companies,  as  may  be
designated by the comptroller, to the credit of the comptroller in trust
for the metropolitan transportation authority  AND EACH RESPECTIVE COUN-
TY  OF  THE  DISTRICT  AS  DEFINED  BY  SECTION ONE THOUSAND TWO HUNDRED
SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW. An account may  be  established
in one or more of such depositories. Such deposits will 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 this article, the comp-
troller shall retain such amount as the commissioner may determine to be
necessary for refunds under this article. The commissioner is authorized
and directed to deduct from the amounts it receives under this  article,
before  deposit into the trust accounts designated by the comptroller, a
reasonable amount necessary to effectuate refunds of  appropriations  of
the  department  to  reimburse  the department for the costs incurred to
administer, collect and distribute the taxes imposed by this article.
  (b) On or before the twelfth and twenty-sixth day of  each  succeeding
month,  after  reserving such amount for such refunds and deducting such
amounts for such costs, as  provided  for  in  subsection  (a)  of  this
section, the commissioner shall certify to the comptroller the amount of
all  revenues  so  received  during  the  prior month as a result of the

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

                                                           LBD14722-01-6

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taxes, interest and penalties so imposed.  The  amount  of  revenues  so
certified shall be paid over by the fifteenth and the final business day
of  each  succeeding month from such account into the mobility tax trust
account  of  the metropolitan transportation authority financial assist-
ance fund established pursuant to section  ninety-two-ff  of  the  state
finance  law, for payment, TO EACH RESPECTIVE COUNTY OF THE DISTRICT AND
AS pursuant to appropriations by the  legislature  to  the  metropolitan
transportation  authority  finance  fund established pursuant to section
twelve hundred seventy-h of the public authorities law.
  S 2. Paragraph (b) of subdivision five of section 92-ff of  the  state
finance  law,  as added by section 1 of part G of chapter 25 of the laws
of 2009, is amended to read as follows:
  (b) Moneys in the "mobility tax trust account" shall[,] BE  PAID  OVER
DIRECTLY TO THE CHIEF FINANCIAL OFFICER OF EACH RESPECTIVE COUNTY OF THE
DISTRICT,  IN  AN  AMOUNT  SUFFICIENT TO DEFRAY (I) FIFTY PERCENT OF THE
LOCAL SHARE OF OPERATION AND MAINTENANCE COSTS FOR  PUBLIC  BUS  SERVICE
AND  (II)  SUBJECT TO THE PROVISIONS OF SECTION ONE THOUSAND TWO HUNDRED
SEVENTY-SEVEN OF THE PUBLIC AUTHORITIES LAW, FIFTY  PERCENT  OF  STATION
OPERATION  AND  MAINTENANCE  COST,  AND pursuant to appropriation by the
legislature, be transferred on  a  monthly  basis  to  the  metropolitan
transportation  authority  finance  fund  established  by section twelve
hundred seventy-h of the public authorities law and utilized in  accord-
ance with said section. It is the intent of the legislature to enact two
appropriations  from  the mobility tax trust account to the metropolitan
transportation authority finance  fund  established  by  section  twelve
hundred  seventy-h of the public authorities law. One such appropriation
shall be equal to the amounts expected to be available for such  purpose
pursuant to article twenty-three of the tax law or from any other monies
described  in  paragraph (a) of this subdivision during the two thousand
nine--two thousand ten fiscal year and shall be effective in that fiscal
year. The other  such  appropriation  shall  be  equal  to  the  amounts
expected  to  be  available for such purpose pursuant to article twenty-
three of the tax law or from any other monies described in paragraph (a)
of this subdivision during the two  thousand  ten--two  thousand  eleven
fiscal  year  and shall, notwithstanding the provisions of section forty
of this chapter, take effect on the first day of the two thousand  ten--
two thousand eleven fiscal year and lapse on the last day of that fiscal
year.  It is the intent of the governor to submit and the legislature to
enact for each fiscal year after the two thousand nine--two thousand ten
fiscal year in an annual budget  bill:  (i)  an  appropriation  for  the
amount expected to be available in the mobility tax trust account during
such  fiscal year for the metropolitan transportation authority pursuant
to article twenty-three of the tax law or any other monies described  in
paragraph  (a)  of  this  subdivision; and (ii) an appropriation for the
amount projected by the director of the budget to be  deposited  in  the
mobility  tax  trust account pursuant to article twenty-three of the tax
law or from any other monies described in paragraph (a) of this subdivi-
sion for the next succeeding fiscal year. Such appropriation for payment
of revenues projected to be deposited  in  the  succeeding  fiscal  year
shall,  notwithstanding the provisions of section forty of this chapter,
take effect on the first day of such succeeding fiscal year and lapse on
the last day of such fiscal year. If for any fiscal year  commencing  on
or  after the first day of April, two thousand ten the governor fails to
submit a budget bill containing the foregoing, or the legislature  fails
to  enact a bill with such provisions, then the metropolitan transporta-
tion authority shall notify the comptroller, the director of the budget,

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the chairperson of the senate finance committee and the  chairperson  of
the  assembly  ways  and  means  committee  of  amounts  required  to be
disbursed from the appropriation made during the preceding  fiscal  year
for  payment in such fiscal year. In no event shall the comptroller make
any payments from such appropriation prior to May first of  such  fiscal
year,  and  unless and until the director of the budget, the chairperson
of the senate finance committee and the chairperson of the assembly ways
and means committee have been notified of the required payments and  the
timing  of  such payments to be made from the mobility tax trust account
to the metropolitan transportation authority finance fund established by
section twelve hundred seventy-h of the public authorities law at  least
forty-eight  hours  prior  to  any  such  payments.  Until  such time as
payments pursuant to such appropriation are made in  full,  revenues  in
the  mobility  tax  trust  account  shall not be paid over to any person
other than the metropolitan transportation authority.
  S 3. The closing paragraph of section 1277 of the  public  authorities
law,  as  amended by chapter 161 of the laws of 2000, is amended to read
as follows:
  In the event that a city or county shall fail to make payment  to  the
authority  for station maintenance as required pursuant to this section,
or any part thereof, the chief executive officer  of  the  authority  or
such  other  person as the chairman shall designate shall certify to the
state comptroller the amount due and owing the authority at the  end  of
the state fiscal year and the state comptroller shall withhold an equiv-
alent amount from the next succeeding state aid allocated to such county
or  city  from the motor fuel tax and the motor vehicle registration fee
distributed pursuant to former section one hundred twelve of the highway
law, or amounts distributed pursuant to section  ten-c  of  the  highway
law,  or  per  capita local assistance pursuant to section fifty-four of
the state finance law, OR LOCAL ASSISTANCE PURSUANT TO PARAGRAPH (B)  OF
SUBDIVISION  FIVE  OF  SECTION  NINETY-TWO-FF  OF  THE STATE FINANCE LAW
subject to the following limitations: prior to withholding  amounts  due
the  authority  from  such  county or city, the comptroller shall pay in
full any amount due the state of New York municipal bond bank agency, on
account of any such county's or city's obligation to  such  agency;  the
city university construction fund pursuant to the provisions of the city
university  construction fund act; the New York city housing development
corporation, pursuant to the provisions of the  New  York  city  housing
development  corporation  act  (article  twelve  of  the private housing
finance  law);  and  the  transit  construction  fund  pursuant  to  the
provisions  of  title  nine-A of article five of this chapter. The comp-
troller shall give the director of the budget notification of  any  such
payment.  Such amount or amounts so withheld by the comptroller shall be
paid to the authority and the authority shall use such  amount  for  the
repayment  of  the state advances hereby authorized. When such amount or
amounts are received by the authority,  it  shall  credit  such  amounts
against any amounts due and owing by the city or county on whose account
such amount was withheld and paid.
  S 4. This act shall take effect immediately.