S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6387
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               March 6, 2017
                                ___________
 
 Introduced  by M. of A. PRETLOW -- read once and referred to the Commit-
   tee on Ways and Means
 
 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 37 of the laws of 2015, is amended to read as follows:
   (a) General. Notwithstanding any other provision of law to the contra-
 ry,  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  [eighteen]  TWENTY, 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.
   §  2.  Subsection  (c)  of  section 1321 of the tax law, as amended by
 chapter 37 of the laws of 2015, 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 [eighteen] TWENTY.  Provided, however, no such local
 law shall be so effective unless such local law is enacted by July thir-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD02777-01-7

 A. 6387                             2
 
 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
 [eighteen] TWENTY.  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.
   § 3. Subsection (b) of section 1340 of the  tax  law,  as  amended  by
 chapter 37 of the laws of 2015, 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 [eighteen] TWENTY.   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 [eigh-
 teen] TWENTY.  Provided, however, no such local law shall be  so  effec-
 tive  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 commis-
 sioner may waive and reduce such ninety day minimum requirements  within
 a  period  of  not less than thirty days prior to such effective date if

 A. 6387                             3
 
 such commissioner deems such action to be consistent with  such  commis-
 sioner's  duties under this article. (iii) Any amendment of such a local
 law enacted pursuant to the authority of the 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 amendment 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.
   §  4.  Section  3 of subsection (c) of section 1340 of the tax law, as
 amended by chapter 37 of the  laws  of  2015,  is  amended  to  read  as
 follows:
   § 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 [eighteen] TWENTY.
   §  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  37  of  the  laws  of  2015, is amended to read as
 follows:
   § 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, [2017] 2019.
   § 6. This act shall take effect immediately.