Senate Bill S3799

2017-2018 Legislative Session

Authorizes a childhood education surcharge on the personal income tax for cities having a population of one million or more persons

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2017-S3799 (ACTIVE) - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Add §1304-E, Tax L
Versions Introduced in Other Legislative Sessions:
2013-2014: S6471
2015-2016: S2223
2019-2020: S2581
2021-2022: S3394
2023-2024: S1591

2017-S3799 (ACTIVE) - Summary

Authorizes a childhood education surcharge on the personal income tax for cities having a population of one million or more persons.

2017-S3799 (ACTIVE) - Sponsor Memo

2017-S3799 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3799
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 27, 2017
                                ___________
 
 Introduced  by  Sen.  BAILEY -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 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:
   § 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 EIGHTEEN, 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:
 
 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08699-01-7
              

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