S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4246
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             February 6, 2017
                                ___________
 
 Introduced  by  Sen.  MURPHY -- 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,  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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD06826-01-7

 S. 4246                             2
 
 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
 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.
   § 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

 S. 4246                             3
 
 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,
 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.
   §  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 THIS article [five of this  chapter].  The
 comptroller  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.
   § 4. This act shall take effect immediately.