S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    46
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                (PREFILED)
 
                              January 4, 2017
                                ___________
 
 Introduced  by  M.  of A. CAHILL -- Multi-Sponsored by -- M. of A. COOK,
   CYMBROWITZ, DiPIETRO, GLICK, JAFFEE, RIVERA, THIELE -- read  once  and
   referred  to the Committee on Tourism, Parks, Arts and Sports Develop-
   ment
 
 AN ACT to amend the parks, recreation and historic preservation law,  in
   relation  to  creating the "Pennies for Parks" program providing funds
   for capital expenditures at state parks and historic sites;  to  amend
   the  tax  law,  in  relation  to imposing a fee on single use carryout
   bags; and to amend the state finance law, in relation to  establishing
   the pennies for parks fund
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Legislative findings and intent. The legislature finds  and
 declares  that  state parks and historic sites enhance the character and
 quality of life and enhance the economic vitality of  local  communities
 and provide healthy and affordable recreational and educational opportu-
 nities to New York state residents and visitors. If allowed to fall into
 disrepair,  state  parks  and historic sites may become inaccessible and
 uninviting to the public. Once closed or sold, state parks and  historic
 sites  are  difficult,  if  not  impossible, to recover or rehabilitate.
 Accordingly, state parks and historic sites should be provided necessary
 capital funding in a manner which is cognizant of  their  aforementioned
 intrinsic values.
   The  legislature  also finds and declares that the single use carryout
 bags distributed by New York retailers have a  negative  impact  on  the
 environment,  littering  our communities, parks and beaches; filling our
 landfills; harming wildlife; and using millions of trees and gallons  of
 oil  to produce. An additional economic incentive should be put in place
 to encourage the use of reusable bags and reduce the  stream  of  single
 use carryout bags.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD01337-01-7

 A. 46                               2
 
   It is hereby declared to be the public policy and in the public inter-
 est  of  this  state  to  establish a comprehensive program to provide a
 dedicated funding stream for our state parks and historic sites. Such  a
 dedicated funding stream should be devoted as supplemental to the exist-
 ing  budget  of  the office of parks, recreation, and historic preserva-
 tion. The funding stream should be created by imposing a five  cent  fee
 on each single use carryout bag distributed by retailers in New York, to
 be  collected and used to fund capital projects in state parks. In order
 to meet the aforementioned goals and  uphold  the  cultural  fabric  and
 integrity  of the system of state parks and historic sites, the "Pennies
 for Parks" program, a fee on single use carryout bags  and  pennies  for
 parks  fund are established and codified in sections 13.32 of the parks,
 recreation and historic preservation law, 1105-D  of  the  tax  law  and
 92-gg of the state finance law.
   § 2. The parks, recreation and historic preservation law is amended by
 adding a new section 13.32 to read as follows:
   §  13.32  PENNIES FOR PARKS. THE COMMISSIONER IS AUTHORIZED TO UTILIZE
 THE MONIES IN THE  PENNIES  FOR  PARKS  FUND,  ESTABLISHED  PURSUANT  TO
 SECTION NINETY-TWO-GG OF THE STATE FINANCE LAW, FOR CAPITAL EXPENDITURES
 AT  STATE  PARKS  AND HISTORIC SITES, PROVIDED HOWEVER, THAT THE COMMIS-
 SIONER MAY MAKE AVAILABLE UP TO TEN PERCENT OF THE MONIES  IN  THE  FUND
 FOR OPERATIONAL EXPENDITURES ANNUALLY.
   §  3. The tax law is amended by adding a new section 1105-D to read as
 follows:
   § 1105-D. FEE ON SINGLE USE CARRYOUT BAGS.  (A)  IN  ADDITION  TO  ANY
 OTHER  TAX  OR  FEE  IMPOSED  BY THIS ARTICLE OR ANY OTHER LAW, THERE IS
 HEREBY IMPOSED AND THERE SHALL BE PAID A FIVE CENT FEE  ON  EACH  SINGLE
 USE  CARRYOUT BAG PROVIDED TO A CUSTOMER BY A PERSON REQUIRED TO COLLECT
 TAX.
   (B) FOR PURPOSES OF THIS SECTION:
   (1) "SINGLE USE CARRYOUT BAG" MEANS A BAG PROVIDED TO  A  CUSTOMER  AT
 THE POINT OF SALE BY A PERSON REQUIRED TO COLLECT TAX AND INTENDED FOR A
 SINGLE USE FOR CARRYING TANGIBLE PERSONAL PROPERTY PURCHASED.
   (2) "SINGLE USE CARRYOUT BAG" DOES NOT INCLUDE:
   (A) BAGS USED BY CUSTOMERS INSIDE STORES TO CONTAIN OR WRAP:
   (I) BULK ITEMS SUCH AS FRUIT, VEGETABLES, NUTS, GRAINS, CANDY OR SMALL
 HARDWARE ITEMS;
   (II) FROZEN FOODS, MEAT, OR FISH, WHETHER PRE-PACKAGED OR NOT;
   (III)  FLOWERS,  POTTED  PLANTS OR OTHER ITEMS WHERE DAMPNESS MAY BE A
 PROBLEM; OR
   (IV) UNWRAPPED PREPARED FOODS, FOOD SLICED TO ORDER OR BAKERY GOODS;
   (B) BAGS PROVIDED BY PHARMACISTS TO CONTAIN PRESCRIPTION DRUGS;
   (C) NEWSPAPER BAGS, DOOR-HANGER BAGS, LAUNDRY  DRY-CLEANING  BAGS,  OR
 BAGS  SOLD  IN  PACKAGES  CONTAINING  MULTIPLE  BAGS INTENDED FOR USE AS
 GARBAGE, PET WASTE OR YARD WASTE BAGS; OR
   (D) REUSABLE BAGS AS DEFINED IN SECTION 27-2701 OF  THE  ENVIRONMENTAL
 CONSERVATION LAW.
   (C)  (1) EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION, THE FEE IMPOSED
 BY THIS SECTION WILL BE SIMILAR TO, AND ADMINISTERED AND COLLECTED IN  A
 LIKE  MANNER AS THE TAXES IMPOSED BY SECTION ELEVEN HUNDRED FIVE OF THIS
 ARTICLE. ALL THE PROVISIONS OF THIS ARTICLE,  INCLUDING  THE  DEFINITION
 AND  EXEMPTION  PROVISIONS  AND THE PROVISIONS RELATING OR APPLICABLE TO
 THE ADMINISTRATION, COLLECTION AND DISPOSITION OF THE TAXES  IMPOSED  BY
 THAT  SECTION  WILL  APPLY  TO THE FEE IMPOSED BY THIS SECTION SO FAR AS
 THOSE PROVISIONS CAN BE MADE APPLICABLE  TO  THE  FEE  IMPOSED  BY  THIS
 SECTION,  WITH  SUCH MODIFICATIONS AS MAY BE NECESSARY IN ORDER TO ADAPT

 A. 46                               3

 THE LANGUAGE OF THOSE PROVISIONS TO THE FEE  IMPOSED  BY  THIS  SECTION.
 THOSE  PROVISIONS  WILL  APPLY  WITH THE SAME FORCE AND EFFECT AS IF THE
 LANGUAGE OF THOSE PROVISIONS HAD BEEN SET FORTH IN FULL IN THIS SECTION,
 EXCEPT TO THE EXTENT THAT ANY OF THOSE PROVISIONS IS EITHER INCONSISTENT
 WITH  A  PROVISION OF THIS SECTION OR IS NOT RELEVANT TO THE FEE IMPOSED
 BY THIS SECTION. FOR PURPOSES OF THIS SECTION,  ANY  REFERENCE  IN  THIS
 CHAPTER  TO A TAX OR THE TAXES IMPOSED BY SECTION ELEVEN HUNDRED FIVE OF
 THIS ARTICLE WILL BE DEEMED TO ALSO REFER TO THE  FEE  IMPOSED  BY  THIS
 SECTION UNLESS A DIFFERENT MEANING IS CLEARLY REQUIRED.
   (2)  NOTWITHSTANDING  THE PROVISIONS OF PARAGRAPH ONE OF THIS SUBDIVI-
 SION, THE EXEMPTIONS PROVIDED FOR IN SECTION ELEVEN HUNDRED  SIXTEEN  OF
 THIS  ARTICLE, OTHER THAN EXEMPTIONS IN PARAGRAPHS ONE, TWO AND THREE OF
 SUBDIVISION (A) OF SUCH SECTION, SHALL NOT APPLY TO THE FEE  IMPOSED  BY
 THIS SECTION.
   (D)  EVERY  PERSON REQUIRED TO COLLECT THE FEE IMPOSED BY THIS SECTION
 SHALL COLLECT THE FEE FROM THE CUSTOMER  AT  THE  TIME  THE  SINGLE  USE
 CARRYOUT  BAG  IS  PROVIDED.    IF THE CUSTOMER IS GIVEN ANY SALES SLIP,
 INVOICE, RECEIPT OR OTHER STATEMENT OR MEMORANDUM OF THE PRICE OR CHARGE
 OF THE PURCHASE, IT SHALL STATE THE NUMBER OF SINGLE USE  CARRYOUT  BAGS
 PROVIDED  TO  THE  CUSTOMER  AND  THE  AMOUNT OF THE FEE IMPOSED BY THIS
 SECTION SHOWN SEPARATELY FROM THE PRICE OR CHARGE, AND  SEPARATELY  FROM
 ANY OTHER FEE OR TAX IMPOSED BY THIS ARTICLE OR ANY OTHER LAW.
   (E)  EVERY PERSON REQUIRED TO COLLECT THE FEE IMPOSED BY THIS SECTION,
 MAY RETAIN ONE CENT FROM EACH FIVE CENT FEE  COLLECTED  AS  COMPENSATION
 FOR  THE  ADMINISTRATION  OF  THIS  PROGRAM,  AND  SHALL KEEP RECORDS TO
 PROVIDE A FULL AND ACCURATE ACCOUNTING OF ALL SUCH FUNDS RETAINED PURSU-
 ANT TO THIS SUBDIVISION IN THE FORM AND MANNER  PRESCRIBED  BY  THE  TAX
 COMMISSION PURSUANT TO RULES AND REGULATIONS.
   (F)  NOTWITHSTANDING  ANY  PROVISION  OF LAW TO THE CONTRARY, THE FEES
 IMPOSED BY THIS SECTION AND RECEIVED BY THE COMMISSIONER, AFTER  DEDUCT-
 ING  THE  AMOUNT  WHICH THE COMMISSIONER SHALL DETERMINE TO BE NECESSARY
 FOR REASONABLE COSTS TO ADMINISTER, COLLECT AND  DISTRIBUTE  SUCH  FEES,
 SHALL  BE  DEPOSITED BY THE COMMISSIONER INTO THE PENNIES FOR PARKS FUND
 ESTABLISHED PURSUANT TO SECTION NINETY-TWO-GG OF THE STATE  FINANCE  LAW
 WITHIN  THIRTY  DAYS  OF  THE  END OF EACH SALES TAX QUARTERLY PERIOD AS
 DESCRIBED IN SUBDIVISION (B) OF SECTION  ELEVEN  HUNDRED  THIRTY-SIX  OF
 THIS ARTICLE.
   § 4. The state finance law is amended by adding a new section 92-gg to
 read as follows:
   § 92-GG. PENNIES FOR PARKS FUND. 1. THERE IS HEREBY ESTABLISHED IN THE
 JOINT  CUSTODY  OF  THE COMPTROLLER AND THE COMMISSIONER OF TAXATION AND
 FINANCE A SPECIAL FUND TO BE KNOWN AS THE "PENNIES FOR PARKS FUND".
   2. (A) ALL MONIES RECEIVED BY THE COMPTROLLER OR THE  COMMISSIONER  OF
 TAXATION  AND  FINANCE  FOR  THE PURPOSE OF THIS FUND SHALL BE DEPOSITED
 HEREIN. NO MONIES MAY BE TRANSFERRED FROM  THIS  ACCOUNT  TO  ANY  OTHER
 ACCOUNT  EXCEPT BY AUTHORITY OF THE COMMISSIONER OF THE OFFICE OF PARKS,
 RECREATION AND HISTORIC PRESERVATION.
   (B) SUCH FUND SHALL CONSIST  OF  THE  REVENUE  COLLECTED  PURSUANT  TO
 SECTION  ELEVEN  HUNDRED  FIVE-D  OF  THE TAX LAW AND ANY OTHER REVENUES
 COLLECTED BY OR APPROPRIATED TO THE FUND PURSUANT TO ANY OTHER LAW.
   3. MONIES OF THE FUND, FOLLOWING  APPROPRIATION  BY  THE  LEGISLATURE,
 SHALL BE UTILIZED BY THE COMMISSIONER OF THE OFFICE OF PARKS, RECREATION
 AND  HISTORIC  PRESERVATION  FOR CAPITAL EXPENDITURES AT STATE PARKS AND
 HISTORIC SITES PURSUANT TO THE PROVISIONS OF SECTION 13.32 OF THE PARKS,
 RECREATION AND HISTORIC PRESERVATION LAW. THE COMMISSIONER OF THE OFFICE
 OF PARKS, RECREATION AND  HISTORIC  PRESERVATION  MAY,  AT  HIS  OR  HER

 A. 46                               4
 
 DISCRETION,  MAKE  AVAILABLE UP TO TEN PERCENT OF THE MONIES IN THE FUND
 FOR OPERATIONAL EXPENDITURES ANNUALLY.
   4. ALL PAYMENTS OF MONIES FROM THE FUND SHALL BE MADE ON THE AUDIT AND
 WARRANT OF THE COMPTROLLER.
   §  5. This act shall take effect on the first day of a quarterly sales
 tax period, as set forth in subdivision (b) of section 1136 of  the  tax
 law,  next  succeeding the ninetieth day after it shall have become law,
 and  shall  apply  in  accordance  with  the   applicable   transitional
 provisions  of  section 1106 of the tax law. Provided, however, that the
 commissioner of parks, recreation and historic preservation, in conjunc-
 tion with the commissioner of  taxation  and  finance,  shall  take  any
 action  necessary for the timely implementation of this act on or before
 the date on which it shall have become a law.

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   46--A
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                (PREFILED)
 
                              January 4, 2017
                                ___________
 
 Introduced  by  M.  of A. CAHILL -- Multi-Sponsored by -- M. of A. COOK,
   CYMBROWITZ, DiPIETRO, GLICK, JAFFEE, McDONALD, RIVERA, THIELE --  read
   once  and referred to the Committee on Tourism, Parks, Arts and Sports
   Development -- committee discharged, bill amended,  ordered  reprinted
   as amended and recommitted to said committee
 
 AN  ACT to amend the parks, recreation and historic preservation law, in
   relation to creating the "Pennies for Parks" program  providing  funds
   for  capital  expenditures at state parks and historic sites; to amend
   the tax law, in relation to imposing  a  fee  on  single  use  plastic
   carryout  bags;  and  to  amend  the state finance law, in relation to
   establishing the pennies for parks fund
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. Legislative findings and intent. The legislature finds and
 declares that state parks and historic sites enhance the  character  and
 quality  of  life and enhance the economic vitality of local communities
 and provide healthy and affordable recreational and educational opportu-
 nities to New York state residents and visitors. If allowed to fall into
 disrepair, state parks and historic sites may  become  inaccessible  and
 uninviting  to the public. Once closed or sold, state parks and historic
 sites are difficult, if not  impossible,  to  recover  or  rehabilitate.
 Accordingly, state parks and historic sites should be provided necessary
 capital  funding  in a manner which is cognizant of their aforementioned
 intrinsic values.
   The legislature also finds and declares that the  single  use  plastic
 carryout  bags  distributed by New York retailers have a negative impact
 on the environment, littering our communities, parks and beaches;  fill-
 ing  our  landfills;  harming  wildlife; and using millions of trees and
 gallons of oil to produce. An additional economic  incentive  should  be

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

                                                            LBD01337-02-7

 A. 46--A                            2
 
 put in place to encourage the use of reusable bags and reduce the stream
 of single use plastic carryout bags.
   It is hereby declared to be the public policy and in the public inter-
 est  of  this  state  to  establish a comprehensive program to provide a
 dedicated funding stream for our state parks and historic sites. Such  a
 dedicated funding stream should be devoted as supplemental to the exist-
 ing  budget  of  the office of parks, recreation, and historic preserva-
 tion. The funding stream should be created by imposing a five  cent  fee
 on  each single use plastic carryout bag distributed by retailers in New
 York, to be collected and used to fund capital projects in state  parks.
 In order to meet the aforementioned goals and uphold the cultural fabric
 and  integrity  of  the  system  of  state parks and historic sites, the
 "Pennies for Parks" program, a fee on single use plastic  carryout  bags
 and  pennies  for  parks  fund  are established and codified in sections
 13.32 of the parks, recreation and historic preservation law, 1105-D  of
 the tax law and 92-gg of the state finance law.
   § 2. The parks, recreation and historic preservation law is amended by
 adding a new section 13.32 to read as follows:
   §  13.32  PENNIES FOR PARKS. THE COMMISSIONER IS AUTHORIZED TO UTILIZE
 THE MONIES IN THE  PENNIES  FOR  PARKS  FUND,  ESTABLISHED  PURSUANT  TO
 SECTION NINETY-TWO-GG OF THE STATE FINANCE LAW, FOR CAPITAL EXPENDITURES
 AT  STATE  PARKS  AND HISTORIC SITES, PROVIDED HOWEVER, THAT THE COMMIS-
 SIONER MAY MAKE AVAILABLE UP TO TEN PERCENT OF THE MONIES  IN  THE  FUND
 FOR OPERATIONAL EXPENDITURES ANNUALLY.
   §  3. The tax law is amended by adding a new section 1105-D to read as
 follows:
   § 1105-D. FEE ON SINGLE USE PLASTIC CARRYOUT BAGS. (A) IN ADDITION  TO
 ANY  OTHER TAX OR FEE IMPOSED BY THIS ARTICLE OR ANY OTHER LAW, THERE IS
 HEREBY IMPOSED AND THERE SHALL BE PAID A FIVE CENT FEE  ON  EACH  SINGLE
 USE  PLASTIC CARRYOUT BAG PROVIDED TO A CUSTOMER BY A PERSON REQUIRED TO
 COLLECT TAX.
   (B) FOR PURPOSES OF THIS SECTION:
   (1) "SINGLE USE PLASTIC CARRYOUT  BAG"  MEANS  A  BAG  PROVIDED  TO  A
 CUSTOMER  AT  THE  POINT OF SALE BY A PERSON REQUIRED TO COLLECT TAX AND
 INTENDED FOR A  SINGLE  USE  FOR  CARRYING  TANGIBLE  PERSONAL  PROPERTY
 PURCHASED.
   (2) "SINGLE USE PLASTIC CARRYOUT BAG" DOES NOT INCLUDE:
   (A)  PAPER  CARRYOUT  BAGS  INCLUDING  THOSE PAPER BAGS CONTAINING ANY
 PERCENTAGE OF POST-CONSUMER RECYCLED CONTENT.
   (B) BAGS USED BY CUSTOMERS INSIDE STORES TO CONTAIN OR WRAP:
   (I) BULK ITEMS SUCH AS FRUIT, VEGETABLES, NUTS, GRAINS, CANDY OR SMALL
 HARDWARE ITEMS;
   (II) FROZEN FOODS, MEAT, OR FISH, WHETHER PRE-PACKAGED OR NOT;
   (III) FLOWERS, POTTED PLANTS OR OTHER ITEMS WHERE DAMPNESS  MAY  BE  A
 PROBLEM; OR
   (IV) UNWRAPPED PREPARED FOODS, FOOD SLICED TO ORDER OR BAKERY GOODS;
   (C) BAGS PROVIDED BY PHARMACISTS TO CONTAIN PRESCRIPTION DRUGS;
   (D)  NEWSPAPER  BAGS,  DOOR-HANGER BAGS, LAUNDRY DRY-CLEANING BAGS, OR
 BAGS SOLD IN PACKAGES CONTAINING  MULTIPLE  BAGS  INTENDED  FOR  USE  AS
 GARBAGE, PET WASTE OR YARD WASTE BAGS; OR
   (E)  REUSABLE  BAGS AS DEFINED IN SECTION 27-2701 OF THE ENVIRONMENTAL
 CONSERVATION LAW.
   (C) (1) EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION, THE FEE  IMPOSED
 BY  THIS SECTION WILL BE SIMILAR TO, AND ADMINISTERED AND COLLECTED IN A
 LIKE MANNER AS THE TAXES IMPOSED BY SECTION ELEVEN HUNDRED FIVE OF  THIS
 ARTICLE.  ALL  THE  PROVISIONS OF THIS ARTICLE, INCLUDING THE DEFINITION

 A. 46--A                            3
 
 AND EXEMPTION PROVISIONS AND THE PROVISIONS RELATING  OR  APPLICABLE  TO
 THE  ADMINISTRATION,  COLLECTION AND DISPOSITION OF THE TAXES IMPOSED BY
 THAT SECTION WILL APPLY TO THE FEE IMPOSED BY THIS  SECTION  SO  FAR  AS
 THOSE  PROVISIONS  CAN  BE  MADE  APPLICABLE  TO THE FEE IMPOSED BY THIS
 SECTION, WITH SUCH MODIFICATIONS AS MAY BE NECESSARY IN ORDER  TO  ADAPT
 THE  LANGUAGE  OF  THOSE  PROVISIONS TO THE FEE IMPOSED BY THIS SECTION.
 THOSE PROVISIONS WILL APPLY WITH THE SAME FORCE AND  EFFECT  AS  IF  THE
 LANGUAGE OF THOSE PROVISIONS HAD BEEN SET FORTH IN FULL IN THIS SECTION,
 EXCEPT TO THE EXTENT THAT ANY OF THOSE PROVISIONS IS EITHER INCONSISTENT
 WITH  A  PROVISION OF THIS SECTION OR IS NOT RELEVANT TO THE FEE IMPOSED
 BY THIS SECTION. FOR PURPOSES OF THIS SECTION,  ANY  REFERENCE  IN  THIS
 CHAPTER  TO A TAX OR THE TAXES IMPOSED BY SECTION ELEVEN HUNDRED FIVE OF
 THIS ARTICLE WILL BE DEEMED TO ALSO REFER TO THE  FEE  IMPOSED  BY  THIS
 SECTION UNLESS A DIFFERENT MEANING IS CLEARLY REQUIRED.
   (2)  NOTWITHSTANDING  THE PROVISIONS OF PARAGRAPH ONE OF THIS SUBDIVI-
 SION, THE EXEMPTIONS PROVIDED FOR IN SECTION ELEVEN HUNDRED  SIXTEEN  OF
 THIS  ARTICLE, OTHER THAN EXEMPTIONS IN PARAGRAPHS ONE, TWO AND THREE OF
 SUBDIVISION (A) OF SUCH SECTION, SHALL NOT APPLY TO THE FEE  IMPOSED  BY
 THIS SECTION.
   (D)  EVERY  PERSON REQUIRED TO COLLECT THE FEE IMPOSED BY THIS SECTION
 SHALL COLLECT THE FEE FROM THE CUSTOMER AT THE TIME THE SINGLE USE PLAS-
 TIC CARRYOUT BAG IS PROVIDED.  IF THE CUSTOMER IS GIVEN ANY SALES  SLIP,
 INVOICE, RECEIPT OR OTHER STATEMENT OR MEMORANDUM OF THE PRICE OR CHARGE
 OF  THE PURCHASE, IT SHALL STATE THE NUMBER OF SINGLE USE PLASTIC CARRY-
 OUT BAGS PROVIDED TO THE CUSTOMER AND THE AMOUNT OF THE FEE  IMPOSED  BY
 THIS  SECTION  SHOWN SEPARATELY FROM THE PRICE OR CHARGE, AND SEPARATELY
 FROM ANY OTHER FEE OR TAX IMPOSED BY THIS ARTICLE OR ANY OTHER LAW.
   (E) EVERY PERSON REQUIRED TO COLLECT THE FEE IMPOSED BY THIS  SECTION,
 MAY  RETAIN  ONE  CENT FROM EACH FIVE CENT FEE COLLECTED AS COMPENSATION
 FOR THE ADMINISTRATION OF  THIS  PROGRAM,  AND  SHALL  KEEP  RECORDS  TO
 PROVIDE A FULL AND ACCURATE ACCOUNTING OF ALL SUCH FUNDS RETAINED PURSU-
 ANT  TO  THIS  SUBDIVISION  IN THE FORM AND MANNER PRESCRIBED BY THE TAX
 COMMISSION PURSUANT TO RULES AND REGULATIONS.
   (F) NOTWITHSTANDING ANY PROVISION OF LAW TO  THE  CONTRARY,  THE  FEES
 IMPOSED  BY THIS SECTION AND RECEIVED BY THE COMMISSIONER, AFTER DEDUCT-
 ING THE AMOUNT WHICH THE COMMISSIONER SHALL DETERMINE  TO  BE  NECESSARY
 FOR  REASONABLE  COSTS  TO ADMINISTER, COLLECT AND DISTRIBUTE SUCH FEES,
 SHALL BE DEPOSITED BY THE COMMISSIONER INTO THE PENNIES FOR  PARKS  FUND
 ESTABLISHED  PURSUANT  TO SECTION NINETY-TWO-GG OF THE STATE FINANCE LAW
 WITHIN THIRTY DAYS OF THE END OF EACH  SALES  TAX  QUARTERLY  PERIOD  AS
 DESCRIBED  IN  SUBDIVISION  (B)  OF SECTION ELEVEN HUNDRED THIRTY-SIX OF
 THIS ARTICLE.
   § 4. The state finance law is amended by adding a new section 92-gg to
 read as follows:
   § 92-GG. PENNIES FOR PARKS FUND. 1. THERE IS HEREBY ESTABLISHED IN THE
 JOINT CUSTODY OF THE COMPTROLLER AND THE COMMISSIONER  OF  TAXATION  AND
 FINANCE A SPECIAL FUND TO BE KNOWN AS THE "PENNIES FOR PARKS FUND".
   2.  (A)  ALL MONIES RECEIVED BY THE COMPTROLLER OR THE COMMISSIONER OF
 TAXATION AND FINANCE FOR THE PURPOSE OF THIS  FUND  SHALL  BE  DEPOSITED
 HEREIN.  NO  MONIES  MAY  BE  TRANSFERRED FROM THIS ACCOUNT TO ANY OTHER
 ACCOUNT EXCEPT BY AUTHORITY OF THE COMMISSIONER OF THE OFFICE OF  PARKS,
 RECREATION AND HISTORIC PRESERVATION.
   (B)  SUCH  FUND  SHALL  CONSIST  OF  THE REVENUE COLLECTED PURSUANT TO
 SECTION ELEVEN HUNDRED FIVE-D OF THE TAX  LAW  AND  ANY  OTHER  REVENUES
 COLLECTED BY OR APPROPRIATED TO THE FUND PURSUANT TO ANY OTHER LAW.

 A. 46--A                            4
 
   3.  MONIES  OF  THE  FUND, FOLLOWING APPROPRIATION BY THE LEGISLATURE,
 SHALL BE UTILIZED BY THE COMMISSIONER OF THE OFFICE OF PARKS, RECREATION
 AND HISTORIC PRESERVATION FOR CAPITAL EXPENDITURES AT  STATE  PARKS  AND
 HISTORIC SITES PURSUANT TO THE PROVISIONS OF SECTION 13.32 OF THE PARKS,
 RECREATION AND HISTORIC PRESERVATION LAW. THE COMMISSIONER OF THE OFFICE
 OF  PARKS,  RECREATION  AND  HISTORIC  PRESERVATION  MAY,  AT HIS OR HER
 DISCRETION, MAKE AVAILABLE UP TO TEN PERCENT OF THE MONIES IN  THE  FUND
 FOR OPERATIONAL EXPENDITURES ANNUALLY.
   4. ALL PAYMENTS OF MONIES FROM THE FUND SHALL BE MADE ON THE AUDIT AND
 WARRANT OF THE COMPTROLLER.
   5.  THE COMPTROLLER IN CONJUNCTION WITH THE DEPARTMENT OF TAXATION AND
 FINANCE AND THE DEPARTMENT OF PARKS, RECREATION AND  HISTORIC  PRESERVA-
 TION  SHALL  PUBLISH  ON  OR  BEFORE DECEMBER THIRTY-FIRST, TWO THOUSAND
 NINETEEN, AND ANNUALLY THEREAFTER, A REPORT FOR  THE  LEGISLATURE.  SUCH
 REPORT  SHALL  BE  MADE  AVAILABLE  TO THE PUBLIC BY BEING POSTED ON THE
 COMPTROLLER'S OFFICIAL WEBSITE. SUCH REPORT  SHALL  CONSIDER  THE  TOTAL
 FEES  COLLECTED  AND THE EXPENSES OF THE PROGRAM ON AN ANNUAL BASIS. THE
 REPORT WILL ALSO INCLUDE A STUDY INTO THE PERCENTAGE REDUCTION IN SINGLE
 USE PLASTIC CARRYOUT BAGS BY RESIDENTS OF NEW YORK STATE  FOLLOWING  THE
 IMPLEMENTATION  OF  THE  BAG  FEE  TO ENSURE PROGRESS TOWARDS REACHING A
 DECREASE IN THE USE OF SUCH BAGS.  COPIES OF THE REPORT WILL BE  SUBMIT-
 TED  TO  THE  SPEAKER  OF  THE  ASSEMBLY, THE TEMPORARY PRESIDENT OF THE
 SENATE, THE DIVISION OF BUDGET AND THE COMPTROLLER.
   § 5. This act shall take effect on the first day of a quarterly  sales
 tax  period,  as set forth in subdivision (b) of section 1136 of the tax
 law, next succeeding the ninetieth day after it shall have  become  law,
 and   shall   apply  in  accordance  with  the  applicable  transitional
 provisions of section 1106 of the tax law. Provided, however,  that  the
 commissioner of parks, recreation and historic preservation, in conjunc-
 tion  with  the  commissioner  of  taxation  and finance, shall take any
 action necessary for the timely implementation of this act on or  before
 the date on which it shall have become a law.

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   46--B
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                (PREFILED)
 
                              January 4, 2017
                                ___________
 
 Introduced  by  M.  of A. CAHILL -- Multi-Sponsored by -- M. of A. COOK,
   CYMBROWITZ, DiPIETRO, GLICK, JAFFEE, McDONALD, RIVERA, THIELE --  read
   once  and referred to the Committee on Tourism, Parks, Arts and Sports
   Development -- committee discharged, bill amended,  ordered  reprinted
   as  amended  and  recommitted  to said committee -- recommitted to the
   Committee on Tourism, Parks, Arts and Sports Development 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 parks, recreation and historic preservation law, in
   relation to creating the "Pennies for Parks" program  providing  funds
   for  capital  expenditures  at  state  parks,  historic sites and city
   parks; to amend the tax law, in relation to imposing a fee  on  single
   use  plastic  carryout  bags;  and  to amend the state finance law, in
   relation to establishing the pennies for parks fund
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section  1. Legislative findings and intent. The legislature finds and
 declares that state parks, historic sites and  city  parks  enhance  the
 character and quality of life and enhance the economic vitality of local
 communities  and  provide healthy and affordable recreational and educa-
 tional opportunities to  New  York  state  residents  and  visitors.  If
 allowed  to  fall into disrepair, state parks, historic sites as well as
 city parks may become inaccessible and uninviting to  the  public.  Once
 closed  or  sold,  state  parks and historic sites are difficult, if not
 impossible,  to  recover  or  rehabilitate.  Accordingly,  state  parks,
 historic sites and city parks should be provided necessary capital fund-
 ing  in  a  manner  which is cognizant of their aforementioned intrinsic
 values.
   The legislature also finds and declares that the  single  use  plastic
 carryout  bags  distributed by New York retailers have a negative impact
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD01337-04-8

 A. 46--B                            2
 
 on the environment, littering our communities, parks and beaches;  fill-
 ing  our  landfills;  harming  wildlife; and using millions of trees and
 gallons of oil to produce. An additional economic  incentive  should  be
 put in place to encourage the use of reusable bags and reduce the stream
 of single use plastic carryout bags.
   It is hereby declared to be the public policy and in the public inter-
 est  of  this  state  to  establish a comprehensive program to provide a
 dedicated funding stream for our state parks, historic  sites  and  city
 parks. Such a dedicated funding stream should be devoted as supplemental
 to  the  existing budget of the office of parks, recreation and historic
 preservation. The funding stream should be created by  imposing  a  five
 cent  fee on each single use plastic carryout bag distributed by retail-
 ers in New York, to be collected and used to fund  capital  projects  in
 state  parks, historic sites and city parks. In order to meet the afore-
 mentioned goals and uphold the cultural  fabric  and  integrity  of  the
 system  of  state parks, and historic sites and city parks, the "Pennies
 for Parks" program, a fee  on  single  use  plastic  carryout  bags  and
 pennies for parks fund are established and codified in sections 13.32 of
 the  parks,  recreation and historic preservation law, 1105-D of the tax
 law and 92-gg of the state finance law.
   § 2. The parks, recreation and historic preservation law is amended by
 adding a new section 13.32 to read as follows:
   § 13.32 PENNIES FOR PARKS. THE COMMISSIONER IS AUTHORIZED  TO  UTILIZE
 THE  MONIES  ALLOCATED  TO  THE  STATE  PARKS AND HISTORIC SITES CAPITAL
 ACCOUNT FOR THE PURPOSE OF SUPPLEMENTING  THE  EXISTING  BUDGET  OF  THE
 OFFICE TO PROVIDE ADDITIONAL FUNDING FOR CAPITAL PROJECTS.
   §  3. The tax law is amended by adding a new section 1105-D to read as
 follows:
   § 1105-D. FEE ON SINGLE USE PLASTIC CARRYOUT BAGS. (A) IN ADDITION  TO
 ANY  OTHER TAX OR FEE IMPOSED BY THIS ARTICLE OR ANY OTHER LAW, THERE IS
 HEREBY IMPOSED AND THERE SHALL BE PAID A FIVE CENT FEE  ON  EACH  SINGLE
 USE  PLASTIC CARRYOUT BAG PROVIDED TO A CUSTOMER BY A PERSON REQUIRED TO
 COLLECT TAX.
   (B) FOR PURPOSES OF THIS SECTION:
   (1) "SINGLE USE PLASTIC CARRYOUT  BAG"  MEANS  A  BAG  PROVIDED  TO  A
 CUSTOMER  AT  THE  POINT OF SALE BY A PERSON REQUIRED TO COLLECT TAX AND
 INTENDED FOR A  SINGLE  USE  FOR  CARRYING  TANGIBLE  PERSONAL  PROPERTY
 PURCHASED.
   (2) "SINGLE USE PLASTIC CARRYOUT BAG" DOES NOT INCLUDE:
   (A)  PAPER  CARRYOUT  BAGS  INCLUDING  THOSE PAPER BAGS CONTAINING ANY
 PERCENTAGE OF POST-CONSUMER RECYCLED CONTENT.
   (B) BAGS USED BY CUSTOMERS INSIDE STORES TO CONTAIN OR WRAP:
   (I) BULK ITEMS SUCH AS FRUIT, VEGETABLES, NUTS, GRAINS, CANDY OR SMALL
 HARDWARE ITEMS;
   (II) FROZEN FOODS, MEAT, OR FISH, WHETHER PRE-PACKAGED OR NOT;
   (III) FLOWERS, POTTED PLANTS OR OTHER ITEMS WHERE DAMPNESS  MAY  BE  A
 PROBLEM; OR
   (IV) UNWRAPPED PREPARED FOODS, FOOD SLICED TO ORDER OR BAKERY GOODS;
   (C) BAGS PROVIDED BY PHARMACISTS TO CONTAIN PRESCRIPTION DRUGS;
   (D)  NEWSPAPER  BAGS,  DOOR-HANGER BAGS, LAUNDRY DRY-CLEANING BAGS, OR
 BAGS SOLD IN PACKAGES CONTAINING  MULTIPLE  BAGS  INTENDED  FOR  USE  AS
 GARBAGE, PET WASTE OR YARD WASTE BAGS; OR
   (E)  REUSABLE  BAGS AS DEFINED IN SECTION 27-2701 OF THE ENVIRONMENTAL
 CONSERVATION LAW.
   (C) (1) EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION, THE FEE  IMPOSED
 BY  THIS SECTION WILL BE SIMILAR TO, AND ADMINISTERED AND COLLECTED IN A

 A. 46--B                            3
 
 LIKE MANNER AS THE TAXES IMPOSED BY SECTION ELEVEN HUNDRED FIVE OF  THIS
 ARTICLE.  ALL  THE  PROVISIONS OF THIS ARTICLE, INCLUDING THE DEFINITION
 AND EXEMPTION PROVISIONS AND THE PROVISIONS RELATING  OR  APPLICABLE  TO
 THE  ADMINISTRATION,  COLLECTION AND DISPOSITION OF THE TAXES IMPOSED BY
 THAT SECTION WILL APPLY TO THE FEE IMPOSED BY THIS  SECTION  SO  FAR  AS
 THOSE  PROVISIONS  CAN  BE  MADE  APPLICABLE  TO THE FEE IMPOSED BY THIS
 SECTION, WITH SUCH MODIFICATIONS AS MAY BE NECESSARY IN ORDER  TO  ADAPT
 THE  LANGUAGE  OF  THOSE  PROVISIONS TO THE FEE IMPOSED BY THIS SECTION.
 THOSE PROVISIONS WILL APPLY WITH THE SAME FORCE AND  EFFECT  AS  IF  THE
 LANGUAGE OF THOSE PROVISIONS HAD BEEN SET FORTH IN FULL IN THIS SECTION,
 EXCEPT TO THE EXTENT THAT ANY OF THOSE PROVISIONS IS EITHER INCONSISTENT
 WITH  A  PROVISION OF THIS SECTION OR IS NOT RELEVANT TO THE FEE IMPOSED
 BY THIS SECTION. FOR PURPOSES OF THIS SECTION,  ANY  REFERENCE  IN  THIS
 CHAPTER  TO A TAX OR THE TAXES IMPOSED BY SECTION ELEVEN HUNDRED FIVE OF
 THIS ARTICLE WILL BE DEEMED TO ALSO REFER TO THE  FEE  IMPOSED  BY  THIS
 SECTION UNLESS A DIFFERENT MEANING IS CLEARLY REQUIRED.
   (2)  NOTWITHSTANDING  THE PROVISIONS OF PARAGRAPH ONE OF THIS SUBDIVI-
 SION, THE EXEMPTIONS PROVIDED FOR IN SECTION ELEVEN HUNDRED  SIXTEEN  OF
 THIS  ARTICLE, OTHER THAN EXEMPTIONS IN PARAGRAPHS ONE, TWO AND THREE OF
 SUBDIVISION (A) OF SUCH SECTION, SHALL NOT APPLY TO THE FEE  IMPOSED  BY
 THIS SECTION.
   (D)  EVERY  PERSON REQUIRED TO COLLECT THE FEE IMPOSED BY THIS SECTION
 SHALL COLLECT THE FEE FROM THE CUSTOMER AT THE TIME THE SINGLE USE PLAS-
 TIC CARRYOUT BAG IS PROVIDED.  IF THE CUSTOMER IS GIVEN ANY SALES  SLIP,
 INVOICE, RECEIPT OR OTHER STATEMENT OR MEMORANDUM OF THE PRICE OR CHARGE
 OF  THE PURCHASE, IT SHALL STATE THE NUMBER OF SINGLE USE PLASTIC CARRY-
 OUT BAGS PROVIDED TO THE CUSTOMER AND THE AMOUNT OF THE FEE  IMPOSED  BY
 THIS  SECTION  SHOWN SEPARATELY FROM THE PRICE OR CHARGE, AND SEPARATELY
 FROM ANY OTHER FEE OR TAX IMPOSED BY THIS ARTICLE OR ANY OTHER LAW.
   (E) EVERY PERSON REQUIRED TO COLLECT THE FEE IMPOSED BY THIS  SECTION,
 MAY  RETAIN  ONE  CENT FROM EACH FIVE CENT FEE COLLECTED AS COMPENSATION
 FOR THE ADMINISTRATION OF  THIS  PROGRAM,  AND  SHALL  KEEP  RECORDS  TO
 PROVIDE A FULL AND ACCURATE ACCOUNTING OF ALL SUCH FUNDS RETAINED PURSU-
 ANT  TO  THIS  SUBDIVISION  IN THE FORM AND MANNER PRESCRIBED BY THE TAX
 COMMISSION PURSUANT TO RULES AND REGULATIONS.
   (F) NOTWITHSTANDING ANY PROVISION OF LAW TO  THE  CONTRARY,  THE  FEES
 IMPOSED BY THIS SECTION AND RECEIVED BY THE COMPTROLLER, AFTER DEDUCTING
 THE  AMOUNT  WHICH  THE  COMPTROLLER SHALL DETERMINE TO BE NECESSARY FOR
 REASONABLE COSTS TO ADMINISTER, COLLECT AND DISTRIBUTE SUCH FEES,  SHALL
 BE  DEPOSITED  BY THE COMPTROLLER INTO THE PENNIES FOR PARKS FUND ESTAB-
 LISHED PURSUANT TO SECTION NINETY-TWO-GG OF THE STATE FINANCE LAW WITHIN
 THIRTY DAYS OF THE END OF EACH SALES TAX QUARTERLY PERIOD  AS  DESCRIBED
 IN SUBDIVISION (B) OF SECTION ELEVEN HUNDRED THIRTY-SIX OF THIS ARTICLE.
   § 4. The state finance law is amended by adding a new section 92-gg to
 read as follows:
   § 92-GG. PENNIES FOR PARKS FUND. 1. THERE IS HEREBY ESTABLISHED IN THE
 JOINT  CUSTODY OF THE STATE COMPTROLLER AND THE COMMISSIONER OF TAXATION
 AND FINANCE A SPECIAL FUND TO BE KNOWN AS THE "PENNIES FOR PARKS FUND".
   2. (A) THE PENNIES FOR PARKS FUND SHALL CONSIST OF TWO  ACCOUNTS:  (A)
 THE  STATE  PARKS  AND  HISTORIC SITES CAPITAL ACCOUNT; AND (B) THE CITY
 PARKS CAPITAL ACCOUNT. MONEYS IN EACH ACCOUNT SHALL BE KEPT SEPARATE AND
 NOT COMMINGLED WITH ANY OTHER MONEYS IN THE CUSTODY OF THE  STATE  COMP-
 TROLLER.
   (B)  THE COMPTROLLER MAY RETAIN NO MORE THAN TEN PERCENT OF THE MONEYS
 IN THE PENNIES FOR PARKS FUND  AVAILABLE  FOR  OPERATIONAL  EXPENDITURES
 RELATING  TO THE ADMINISTRATION OF THE PROGRAM. THE STATE COMPTROLLER IS

 A. 46--B                            4
 
 HEREBY AUTHORIZED AND DIRECTED TO TRANSFER MONTHLY  NO  LATER  THAN  THE
 LAST  DAY  OF EACH MONTH, ANY MONEYS, IF ANY, IN EXCESS OF THE AGGREGATE
 AMOUNTS REQUIRED TO BE SET ASIDE  IN  ORDER  TO  MEET  THE  REQUIREMENTS
 ESTABLISHED  IN  THIS  SUBDIVISION  FOR  ADMINISTRATIVE PURPOSES, IN THE
 FOLLOWING MANNER: FORTY-FIVE PERCENT OF THE MONEYS IN  THE  PENNIES  FOR
 PARKS  FUND  SHALL  BE TRANSFERRED TO THE STATE PARKS AND HISTORIC SITES
 CAPITAL ACCOUNT; AND FORTY-FIVE PERCENT OF THE MONEYS IN THE PENNIES FOR
 PARKS FUND SHALL BE TRANSFERRED TO THE CITY PARKS CAPITAL ACCOUNT.
   (C) MONEYS IN THE STATE  PARKS  AND  HISTORIC  SITES  CAPITAL  ACCOUNT
 SHALL, FOLLOWING APPROPRIATION BY THE LEGISLATURE, BE TRANSFERRED TO THE
 EXISTING  BUDGET OF THE OFFICE OF PARKS, RECREATION AND HISTORIC PRESER-
 VATION TO PROVIDE SUPPLEMENTAL FUNDING FOR CAPITAL PROJECTS.
   (I) NOT LATER THAN SIXTY DAYS AFTER THE END OF THE STATE FISCAL  YEAR,
 THE  OFFICE OF PARKS, RECREATION AND HISTORIC PRESERVATION SHALL PROVIDE
 TO THE STATE COMPTROLLER, THE CHAIRPERSONS OF  THE  SENATE  FINANCE  AND
 ASSEMBLY  WAYS  AND  MEANS  COMMITTEES AND THE DIVISION OF THE BUDGET, A
 DETAILED DESCRIPTION OF EACH CAPITAL PROJECT LET  DURING  THE  COMPLETED
 PRIOR  YEAR  THAT  IS FUNDED FULLY OR PARTIALLY FROM THE STATE PARKS AND
 HISTORIC SITES CAPITAL ACCOUNT. SUCH DESCRIPTION SHALL INCLUDE A PROJECT
 IDENTIFICATION NUMBER, A DESCRIPTION OF THE PROJECT IN LESS THAN  THIRTY
 WORDS,  THE  WORK  TYPE, THE ESTIMATED TOTAL COST OF THE PROJECT AND THE
 PROBABLE LIFE OF EACH SUCH PROJECT.
   (II) NOT LATER THAN MARCH FIRST OF EACH STATE FISCAL YEAR, THE  OFFICE
 OF  PARKS,  RECREATION  AND  HISTORIC  PRESERVATION SHALL PROVIDE TO THE
 STATE COMPTROLLER, THE CHAIRPERSONS OF THE SENATE FINANCE  AND  ASSEMBLY
 WAYS  AND  MEANS  COMMITTEES  AND THE DIVISION OF THE BUDGET, A DETAILED
 DESCRIPTION OF EACH CAPITAL PROJECT ANTICIPATED OR AVAILABLE TO  BE  LET
 IN  THE NEXT FISCAL YEAR THAT IS PLANNED TO BE FUNDED FULLY OR PARTIALLY
 FROM  THE  STATE  PARKS  AND  HISTORIC  SITES  CAPITAL   ACCOUNT.   SUCH
 DESCRIPTION SHALL INCLUDE A PROJECT IDENTIFICATION NUMBER, A DESCRIPTION
 OF  THE  PROJECT IN LESS THAN THIRTY WORDS, THE WORK TYPE, THE ESTIMATED
 TOTAL COST OF THE PROJECT AND THE PROBABLE LIFE OF EACH SUCH PROJECT.
   (D) MONEYS IN THE CITY PARK CAPITAL ACCOUNT SHALL, FOLLOWING APPROPRI-
 ATION BY THE LEGISLATURE, BE TRANSFERRED  TO  THE  SPECIFIC  CITY  PARKS
 DESIGNATED TO RECEIVE SUCH FUNDING AS OUTLINED BY THE FOLLOWING SUBPARA-
 GRAPHS.
   (I)  THERE  SHALL BE A COMPREHENSIVE FINANCIAL REPORT AND PLAN FOR THE
 CITY PARK CAPITAL ACCOUNT. THE GOVERNOR SHALL ANNUALLY SUBMIT SUCH  PLAN
 TO  THE  LEGISLATURE  AND  THE  STATE COMPTROLLER IN ACCORDANCE WITH THE
 RELEASE OF THE EXECUTIVE BUDGET. THE REPORT WILL DETAIL  THE  CITY  PARK
 AND THE APPROPRIATION TO BE RELEASED FOR CAPITAL PROJECT PURPOSES.
   (II) NOT LATER THAN SIXTY DAYS AFTER THE END OF THE STATE FISCAL YEAR,
 THE  DIVISION  OF  THE BUDGET SHALL PROVIDE TO THE STATE COMPTROLLER AND
 THE CHAIRPERSONS OF THE SENATE  FINANCE  AND  ASSEMBLY  WAYS  AND  MEANS
 COMMITTEES,  A  DETAILED  DESCRIPTION  OF  EACH CITY CAPITAL PROJECT LET
 DURING THE COMPLETED PRIOR YEAR THAT IS FUNDED FULLY OR  PARTIALLY  FROM
 THE CITY PARKS CAPITAL ACCOUNT. SUCH DESCRIPTION SHALL INCLUDE A PROJECT
 IDENTIFICATION  NUMBER, A DESCRIPTION OF THE PROJECT IN LESS THAN THIRTY
 WORDS, THE WORK TYPE, THE ESTIMATED TOTAL COST OF THE  PROJECT  AND  THE
 PROBABLE LIFE OF EACH SUCH PROJECT.
   (E)  ALL  PAYMENTS  OF MONEYS FROM THE FUND SHALL BE MADE ON THE AUDIT
 AND WARRANT OF THE STATE COMPTROLLER.
   (F) THE STATE COMPTROLLER, IN CONJUNCTION WITH THE DEPARTMENT OF TAXA-
 TION AND FINANCE AND THE OFFICE OF PARKS, RECREATION AND HISTORIC  PRES-
 ERVATION  SHALL PUBLISH ON OR BEFORE DECEMBER THIRTY-FIRST, TWO THOUSAND
 NINETEEN, AND ANNUALLY THEREAFTER, A REPORT FOR  THE  LEGISLATURE.  SUCH

 A. 46--B                            5

 REPORT  SHALL  BE  MADE  AVAILABLE  TO THE PUBLIC BY BEING POSTED ON THE
 STATE COMPTROLLER'S OFFICIAL WEBSITE. SUCH  REPORT  SHALL  CONSIDER  THE
 TOTAL FEES COLLECTED AND THE EXPENSES OF THE PROGRAM ON AN ANNUAL BASIS.
 THE  REPORT  WILL  ALSO INCLUDE A STUDY INTO THE PERCENTAGE REDUCTION IN
 SINGLE USE PLASTIC CARRYOUT BAGS BY RESIDENTS OF NEW YORK STATE  FOLLOW-
 ING  THE IMPLEMENTATION OF THE BAG FEE TO ENSURE PROGRESS TOWARDS REACH-
 ING A DECREASE IN THE USE OF SUCH BAGS. COPIES OF  THE  REPORT  WILL  BE
 SUBMITTED  TO  THE  SPEAKER  OF THE ASSEMBLY, THE MAJORITY LEADER OF THE
 SENATE, THE DIVISION OF BUDGET AND THE STATE COMPTROLLER.
   § 5. This act shall take effect on the first day of a quarterly  sales
 tax  period,  as set forth in subdivision (b) of section 1136 of the tax
 law, next succeeding the ninetieth day after it shall have become a law,
 and  shall  apply  in  accordance  with  the   applicable   transitional
 provisions  of  section 1106 of the tax law. Provided, however, that the
 commissioner of parks, recreation and historic preservation, in conjunc-
 tion with the commissioner of  taxation  and  finance,  shall  take  any
 action  necessary for the timely implementation of this act on or before
 the date on which it shall have become a law.

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   46--C
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                (PREFILED)
 
                              January 4, 2017
                                ___________
 
 Introduced  by  M.  of A. CAHILL -- Multi-Sponsored by -- M. of A. COOK,
   CYMBROWITZ, DiPIETRO, GLICK, JAFFEE, McDONALD, RIVERA, THIELE --  read
   once  and referred to the Committee on Tourism, Parks, Arts and Sports
   Development -- committee discharged, bill amended,  ordered  reprinted
   as  amended  and  recommitted  to said committee -- recommitted to the
   Committee on Tourism, Parks, Arts and Sports Development in accordance
   with Assembly Rule 3, sec. 2 -- committee  discharged,  bill  amended,
   ordered  reprinted  as  amended  and  recommitted to said committee --
   again reported from said committee with amendments, ordered  reprinted
   as amended and recommitted to said committee
 
 AN  ACT to amend the parks, recreation and historic preservation law, in
   relation to creating the "Pennies for Parks" program  providing  funds
   for  capital  expenditures  at  state  parks,  historic sites and city
   parks; to amend the tax law, in relation to imposing a fee  on  single
   use  plastic  carryout  bags;  and  to amend the state finance law, in
   relation to establishing the pennies for parks fund

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. Legislative findings and intent. The legislature finds and
 declares that state parks, historic sites and  city  parks  enhance  the
 character and quality of life and enhance the economic vitality of local
 communities  and  provide healthy and affordable recreational and educa-
 tional opportunities to  New  York  state  residents  and  visitors.  If
 allowed  to  fall into disrepair, state parks, historic sites as well as
 city parks may become inaccessible and uninviting to  the  public.  Once
 closed  or  sold,  state  parks and historic sites are difficult, if not
 impossible,  to  recover  or  rehabilitate.  Accordingly,  state  parks,
 historic sites and city parks should be provided necessary capital fund-
 ing  in  a  manner  which is cognizant of their aforementioned intrinsic
 values.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD01337-06-8

 A. 46--C                            2
 
   The legislature also finds and declares that the  single  use  plastic
 carryout  bags  distributed by New York retailers have a negative impact
 on the environment, littering our communities, parks and beaches;  fill-
 ing  our  landfills;  harming  wildlife; and using millions of trees and
 gallons  of  oil  to produce. An additional economic incentive should be
 put in place to encourage the use of reusable bags and reduce the stream
 of single use plastic carryout bags.
   It is hereby declared to be the public policy and in the public inter-
 est of this state to establish a  comprehensive  program  to  provide  a
 dedicated  funding  stream  for our state parks, historic sites and city
 parks. Such a dedicated funding stream should be devoted as supplemental
 to the existing budget of the office of parks, recreation  and  historic
 preservation.  The  funding  stream should be created by imposing a five
 cent fee on each single use plastic carryout bag distributed by  retail-
 ers  in  New  York, to be collected and used to fund capital projects in
 state parks, historic sites and city parks. In order to meet the  afore-
 mentioned  goals  and  uphold  the  cultural fabric and integrity of the
 system of state parks, and historic sites and city parks,  the  "Pennies
 for  Parks"  program,  a  fee  on  single  use plastic carryout bags and
 pennies for parks fund are established and codified in sections 13.32 of
 the parks, recreation and historic preservation law, 1105-D of  the  tax
 law and 92-ii of the state finance law.
   § 2. The parks, recreation and historic preservation law is amended by
 adding a new section 13.32 to read as follows:
   §  13.32  PENNIES FOR PARKS. THE COMMISSIONER IS AUTHORIZED TO UTILIZE
 THE MONIES ALLOCATED TO THE  STATE  PARKS  AND  HISTORIC  SITES  CAPITAL
 ACCOUNT  FOR  THE  PURPOSE  OF  SUPPLEMENTING THE EXISTING BUDGET OF THE
 OFFICE TO PROVIDE ADDITIONAL FUNDING FOR CAPITAL PROJECTS.
   § 3. The tax law is amended by adding a new section 1105-D to read  as
 follows:
   §  1105-D. FEE ON SINGLE USE PLASTIC CARRYOUT BAGS. (A) IN ADDITION TO
 ANY OTHER TAX OR FEE IMPOSED BY THIS ARTICLE OR ANY OTHER LAW, THERE  IS
 HEREBY  IMPOSED  AND  THERE SHALL BE PAID A FIVE CENT FEE ON EACH SINGLE
 USE PLASTIC CARRYOUT BAG PROVIDED TO A CUSTOMER BY A PERSON REQUIRED  TO
 COLLECT TAX.
   (B) FOR PURPOSES OF THIS SECTION:
   (1)  "SINGLE  USE  PLASTIC  CARRYOUT  BAG"  MEANS  A BAG PROVIDED TO A
 CUSTOMER AT THE POINT OF SALE BY A PERSON REQUIRED TO  COLLECT  TAX  AND
 INTENDED  FOR  A  SINGLE  USE  FOR  CARRYING  TANGIBLE PERSONAL PROPERTY
 PURCHASED.
   (2) "SINGLE USE PLASTIC CARRYOUT BAG" DOES NOT INCLUDE:
   (A) PAPER CARRYOUT BAGS INCLUDING  THOSE  PAPER  BAGS  CONTAINING  ANY
 PERCENTAGE OF POST-CONSUMER RECYCLED CONTENT.
   (B) BAGS USED BY CUSTOMERS INSIDE STORES TO CONTAIN OR WRAP:
   (I) BULK ITEMS SUCH AS FRUIT, VEGETABLES, NUTS, GRAINS, CANDY OR SMALL
 HARDWARE ITEMS;
   (II) FROZEN FOODS, MEAT, OR FISH, WHETHER PRE-PACKAGED OR NOT;
   (III)  FLOWERS,  POTTED  PLANTS OR OTHER ITEMS WHERE DAMPNESS MAY BE A
 PROBLEM; OR
   (IV) UNWRAPPED PREPARED FOODS, FOOD SLICED TO ORDER OR BAKERY GOODS;
   (C) BAGS PROVIDED BY PHARMACISTS TO CONTAIN PRESCRIPTION DRUGS;
   (D) NEWSPAPER BAGS, DOOR-HANGER BAGS, LAUNDRY  DRY-CLEANING  BAGS,  OR
 BAGS  SOLD  IN  PACKAGES  CONTAINING  MULTIPLE  BAGS INTENDED FOR USE AS
 GARBAGE, PET WASTE OR YARD WASTE BAGS; OR
   (E) REUSABLE BAGS AS DEFINED IN SECTION 27-2701 OF  THE  ENVIRONMENTAL
 CONSERVATION LAW.

 A. 46--C                            3
 
   (C)  (1) EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION, THE FEE IMPOSED
 BY THIS SECTION WILL BE SIMILAR TO, AND ADMINISTERED AND COLLECTED IN  A
 LIKE  MANNER AS THE TAXES IMPOSED BY SECTION ELEVEN HUNDRED FIVE OF THIS
 ARTICLE. ALL THE PROVISIONS OF THIS ARTICLE,  INCLUDING  THE  DEFINITION
 AND  EXEMPTION  PROVISIONS  AND THE PROVISIONS RELATING OR APPLICABLE TO
 THE ADMINISTRATION, COLLECTION AND DISPOSITION OF THE TAXES  IMPOSED  BY
 THAT  SECTION  WILL  APPLY  TO THE FEE IMPOSED BY THIS SECTION SO FAR AS
 THOSE PROVISIONS CAN BE MADE APPLICABLE  TO  THE  FEE  IMPOSED  BY  THIS
 SECTION,  WITH  SUCH MODIFICATIONS AS MAY BE NECESSARY IN ORDER TO ADAPT
 THE LANGUAGE OF THOSE PROVISIONS TO THE FEE  IMPOSED  BY  THIS  SECTION.
 THOSE  PROVISIONS  WILL  APPLY  WITH THE SAME FORCE AND EFFECT AS IF THE
 LANGUAGE OF THOSE PROVISIONS HAD BEEN SET FORTH IN FULL IN THIS SECTION,
 EXCEPT TO THE EXTENT THAT ANY OF THOSE PROVISIONS IS EITHER INCONSISTENT
 WITH A PROVISION OF THIS SECTION OR IS NOT RELEVANT TO THE  FEE  IMPOSED
 BY  THIS  SECTION.  FOR  PURPOSES OF THIS SECTION, ANY REFERENCE IN THIS
 CHAPTER TO A TAX OR THE TAXES IMPOSED BY SECTION ELEVEN HUNDRED FIVE  OF
 THIS  ARTICLE  WILL  BE  DEEMED TO ALSO REFER TO THE FEE IMPOSED BY THIS
 SECTION UNLESS A DIFFERENT MEANING IS CLEARLY REQUIRED.
   (2) NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH ONE OF  THIS  SUBDIVI-
 SION,  THE  EXEMPTIONS PROVIDED FOR IN SECTION ELEVEN HUNDRED SIXTEEN OF
 THIS ARTICLE, OTHER THAN EXEMPTIONS IN PARAGRAPHS ONE, TWO AND THREE  OF
 SUBDIVISION  (A)  OF SUCH SECTION, SHALL NOT APPLY TO THE FEE IMPOSED BY
 THIS SECTION.
   (D) EVERY PERSON REQUIRED TO COLLECT THE FEE IMPOSED BY  THIS  SECTION
 SHALL COLLECT THE FEE FROM THE CUSTOMER AT THE TIME THE SINGLE USE PLAS-
 TIC  CARRYOUT BAG IS PROVIDED.  IF THE CUSTOMER IS GIVEN ANY SALES SLIP,
 INVOICE, RECEIPT OR OTHER STATEMENT OR MEMORANDUM OF THE PRICE OR CHARGE
 OF THE PURCHASE, IT SHALL STATE THE NUMBER OF SINGLE USE PLASTIC  CARRY-
 OUT  BAGS  PROVIDED TO THE CUSTOMER AND THE AMOUNT OF THE FEE IMPOSED BY
 THIS SECTION SHOWN SEPARATELY FROM THE PRICE OR CHARGE,  AND  SEPARATELY
 FROM ANY OTHER FEE OR TAX IMPOSED BY THIS ARTICLE OR ANY OTHER LAW.
   (E)  EVERY PERSON REQUIRED TO COLLECT THE FEE IMPOSED BY THIS SECTION,
 MAY RETAIN ONE CENT FROM EACH FIVE CENT FEE  COLLECTED  AS  COMPENSATION
 FOR  THE  ADMINISTRATION  OF  THIS  PROGRAM,  AND  SHALL KEEP RECORDS TO
 PROVIDE A FULL AND ACCURATE ACCOUNTING OF ALL SUCH FUNDS RETAINED PURSU-
 ANT TO THIS SUBDIVISION IN THE FORM AND MANNER  PRESCRIBED  BY  THE  TAX
 COMMISSION PURSUANT TO RULES AND REGULATIONS.
   (F)  NOTWITHSTANDING  ANY  PROVISION  OF LAW TO THE CONTRARY, THE FEES
 IMPOSED BY THIS SECTION AND RECEIVED BY THE COMPTROLLER, AFTER DEDUCTING
 THE AMOUNT WHICH THE COMPTROLLER SHALL DETERMINE  TO  BE  NECESSARY  FOR
 REASONABLE  COSTS TO ADMINISTER, COLLECT AND DISTRIBUTE SUCH FEES, SHALL
 BE DEPOSITED BY THE COMPTROLLER INTO THE PENNIES FOR PARKS  FUND  ESTAB-
 LISHED PURSUANT TO SECTION NINETY-TWO-II OF THE STATE FINANCE LAW WITHIN
 THIRTY  DAYS  OF THE END OF EACH SALES TAX QUARTERLY PERIOD AS DESCRIBED
 IN SUBDIVISION (B) OF SECTION ELEVEN HUNDRED THIRTY-SIX OF THIS ARTICLE.
   § 4. The state finance law is amended by adding a new section 92-ii to
 read as follows:
   § 92-II. PENNIES FOR PARKS FUND. 1. THERE IS HEREBY ESTABLISHED IN THE
 JOINT CUSTODY OF THE STATE COMPTROLLER AND THE COMMISSIONER OF  TAXATION
 AND FINANCE A SPECIAL FUND TO BE KNOWN AS THE "PENNIES FOR PARKS FUND".
   2.  (A)  THE PENNIES FOR PARKS FUND SHALL CONSIST OF TWO ACCOUNTS: (A)
 THE STATE PARKS AND HISTORIC SITES CAPITAL ACCOUNT;  AND  (B)  THE  CITY
 PARKS CAPITAL ACCOUNT. MONEYS IN EACH ACCOUNT SHALL BE KEPT SEPARATE AND
 NOT  COMMINGLED  WITH ANY OTHER MONEYS IN THE CUSTODY OF THE STATE COMP-
 TROLLER.

 A. 46--C                            4
 
   (B) THE COMPTROLLER MAY RETAIN NO MORE THAN TEN PERCENT OF THE  MONEYS
 IN  THE  PENNIES  FOR  PARKS FUND AVAILABLE FOR OPERATIONAL EXPENDITURES
 RELATING TO THE ADMINISTRATION OF THE PROGRAM. THE STATE COMPTROLLER  IS
 HEREBY  AUTHORIZED  AND  DIRECTED  TO TRANSFER MONTHLY NO LATER THAN THE
 LAST  DAY  OF EACH MONTH, ANY MONEYS, IF ANY, IN EXCESS OF THE AGGREGATE
 AMOUNTS REQUIRED TO BE SET ASIDE  IN  ORDER  TO  MEET  THE  REQUIREMENTS
 ESTABLISHED  IN  THIS  SUBDIVISION  FOR  ADMINISTRATIVE PURPOSES, IN THE
 FOLLOWING MANNER: FORTY-FIVE PERCENT OF THE MONEYS IN  THE  PENNIES  FOR
 PARKS  FUND  SHALL  BE TRANSFERRED TO THE STATE PARKS AND HISTORIC SITES
 CAPITAL ACCOUNT; AND FORTY-FIVE PERCENT OF THE MONEYS IN THE PENNIES FOR
 PARKS FUND SHALL BE TRANSFERRED TO THE CITY PARKS CAPITAL ACCOUNT.
   (C) MONEYS IN THE STATE  PARKS  AND  HISTORIC  SITES  CAPITAL  ACCOUNT
 SHALL, FOLLOWING APPROPRIATION BY THE LEGISLATURE, BE TRANSFERRED TO THE
 EXISTING  BUDGET OF THE OFFICE OF PARKS, RECREATION AND HISTORIC PRESER-
 VATION TO PROVIDE SUPPLEMENTAL FUNDING FOR CAPITAL PROJECTS.
   (I) NOT LATER THAN SIXTY DAYS AFTER THE END OF THE STATE FISCAL  YEAR,
 THE  OFFICE OF PARKS, RECREATION AND HISTORIC PRESERVATION SHALL PROVIDE
 TO THE STATE COMPTROLLER, THE CHAIRPERSONS OF  THE  SENATE  FINANCE  AND
 ASSEMBLY  WAYS  AND  MEANS  COMMITTEES AND THE DIVISION OF THE BUDGET, A
 DETAILED DESCRIPTION OF EACH CAPITAL PROJECT LET  DURING  THE  COMPLETED
 PRIOR  YEAR  THAT  IS FUNDED FULLY OR PARTIALLY FROM THE STATE PARKS AND
 HISTORIC SITES CAPITAL ACCOUNT. SUCH DESCRIPTION SHALL INCLUDE A PROJECT
 IDENTIFICATION NUMBER, A DESCRIPTION OF THE PROJECT IN LESS THAN  THIRTY
 WORDS,  THE  WORK  TYPE, THE ESTIMATED TOTAL COST OF THE PROJECT AND THE
 PROBABLE LIFE OF EACH SUCH PROJECT.
   (II) NOT LATER THAN MARCH FIRST OF EACH STATE FISCAL YEAR, THE  OFFICE
 OF  PARKS,  RECREATION  AND  HISTORIC  PRESERVATION SHALL PROVIDE TO THE
 STATE COMPTROLLER, THE CHAIRPERSONS OF THE SENATE FINANCE  AND  ASSEMBLY
 WAYS  AND  MEANS  COMMITTEES  AND THE DIVISION OF THE BUDGET, A DETAILED
 DESCRIPTION OF EACH CAPITAL PROJECT ANTICIPATED OR AVAILABLE TO  BE  LET
 IN  THE NEXT FISCAL YEAR THAT IS PLANNED TO BE FUNDED FULLY OR PARTIALLY
 FROM  THE  STATE  PARKS  AND  HISTORIC  SITES  CAPITAL   ACCOUNT.   SUCH
 DESCRIPTION SHALL INCLUDE A PROJECT IDENTIFICATION NUMBER, A DESCRIPTION
 OF  THE  PROJECT IN LESS THAN THIRTY WORDS, THE WORK TYPE, THE ESTIMATED
 TOTAL COST OF THE PROJECT AND THE PROBABLE LIFE OF EACH SUCH PROJECT.
   (D) MONEYS IN THE CITY PARK CAPITAL ACCOUNT SHALL, FOLLOWING APPROPRI-
 ATION BY THE LEGISLATURE, BE TRANSFERRED  TO  THE  SPECIFIC  CITY  PARKS
 DESIGNATED TO RECEIVE SUCH FUNDING AS OUTLINED BY THE FOLLOWING SUBPARA-
 GRAPHS.
   (I)  THERE  SHALL BE A COMPREHENSIVE FINANCIAL REPORT AND PLAN FOR THE
 CITY PARK CAPITAL ACCOUNT. THE GOVERNOR SHALL ANNUALLY SUBMIT SUCH  PLAN
 TO  THE  LEGISLATURE  AND  THE  STATE COMPTROLLER IN ACCORDANCE WITH THE
 RELEASE OF THE EXECUTIVE BUDGET. THE REPORT WILL DETAIL  THE  CITY  PARK
 AND THE APPROPRIATION TO BE RELEASED FOR CAPITAL PROJECT PURPOSES.
   (II) NOT LATER THAN SIXTY DAYS AFTER THE END OF THE STATE FISCAL YEAR,
 THE  DIVISION  OF  THE BUDGET SHALL PROVIDE TO THE STATE COMPTROLLER AND
 THE CHAIRPERSONS OF THE SENATE  FINANCE  AND  ASSEMBLY  WAYS  AND  MEANS
 COMMITTEES,  A  DETAILED  DESCRIPTION  OF  EACH CITY CAPITAL PROJECT LET
 DURING THE COMPLETED PRIOR YEAR THAT IS FUNDED FULLY OR  PARTIALLY  FROM
 THE CITY PARKS CAPITAL ACCOUNT. SUCH DESCRIPTION SHALL INCLUDE A PROJECT
 IDENTIFICATION  NUMBER, A DESCRIPTION OF THE PROJECT IN LESS THAN THIRTY
 WORDS, THE WORK TYPE, THE ESTIMATED TOTAL COST OF THE  PROJECT  AND  THE
 PROBABLE LIFE OF EACH SUCH PROJECT.
   (E)  ALL  PAYMENTS  OF MONEYS FROM THE FUND SHALL BE MADE ON THE AUDIT
 AND WARRANT OF THE STATE COMPTROLLER.

 A. 46--C                            5
 
   (F) THE STATE COMPTROLLER, IN CONJUNCTION WITH THE DEPARTMENT OF TAXA-
 TION AND FINANCE AND THE OFFICE OF PARKS, RECREATION AND HISTORIC  PRES-
 ERVATION  SHALL PUBLISH ON OR BEFORE DECEMBER THIRTY-FIRST, TWO THOUSAND
 NINETEEN, AND ANNUALLY THEREAFTER, A REPORT FOR  THE  LEGISLATURE.  SUCH
 REPORT  SHALL  BE  MADE  AVAILABLE  TO THE PUBLIC BY BEING POSTED ON THE
 STATE COMPTROLLER'S OFFICIAL WEBSITE. SUCH  REPORT  SHALL  CONSIDER  THE
 TOTAL FEES COLLECTED AND THE EXPENSES OF THE PROGRAM ON AN ANNUAL BASIS.
 THE  REPORT  WILL  ALSO INCLUDE A STUDY INTO THE PERCENTAGE REDUCTION IN
 SINGLE USE PLASTIC CARRYOUT BAGS BY RESIDENTS OF NEW YORK STATE  FOLLOW-
 ING  THE IMPLEMENTATION OF THE BAG FEE TO ENSURE PROGRESS TOWARDS REACH-
 ING A DECREASE IN THE USE OF SUCH BAGS. COPIES OF  THE  REPORT  WILL  BE
 SUBMITTED  TO  THE  SPEAKER  OF THE ASSEMBLY, THE MAJORITY LEADER OF THE
 SENATE, THE DIVISION OF BUDGET AND THE STATE COMPTROLLER.
   § 5. This act shall take effect on the first day of a quarterly  sales
 tax  period,  as set forth in subdivision (b) of section 1136 of the tax
 law, next succeeding the ninetieth day after it shall have become a law,
 and  shall  apply  in  accordance  with  the   applicable   transitional
 provisions  of  section 1106 of the tax law. Provided, however, that the
 commissioner of parks, recreation and historic preservation, in conjunc-
 tion with the commissioner of  taxation  and  finance,  shall  take  any
 action  necessary for the timely implementation of this act on or before
 the date on which it shall have become a law.