S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6830
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                               June 27, 2017
                                ___________
 
 Introduced  by Sen. GIANARIS -- read twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 AN ACT to amend the public authorities law, in relation to providing for
   the appointment of an emergency manager for the metropolitan transpor-
   tation authority, and providing for his or her powers and  duties;  to
   amend  the  tax  law,  in relation to establishing personal income tax
   rates and a tax table benefit recapture for taxpayers  who  reside  in
   the  metropolitan  commuter transportation district and establishing a
   metropolitan transportation authority hotel unit fee in  the  city  of
   New  York; to direct the comptroller to transfer moneys in the general
   fund to the MTA financial  assistance  fund;  and  providing  for  the
   repeal of certain provisions upon expiration thereof
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Short title. This act shall be known and may  be  cited  as
 the "better trains, better cities act of 2017".
   §  2.  The  public  authorities law is amended by adding a new section
 1263-a to read as follows:
   § 1263-A. EMERGENCY MANAGER. 1. THERE IS HEREBY ESTABLISHED THE OFFICE
 OF EMERGENCY MANAGER OF THE AUTHORITY. SUCH MANAGER  SHALL  OVERSEE  THE
 AUTHORITY,  AND  IMPLEMENT THE PLAN ESTABLISHED BY THE EMERGENCY MANAGER
 SUBMITTED TO EACH HOUSE OF THE LEGISLATURE  DURING  THE  COURSE  OF  THE
 CONFIRMATION OF THE EMERGENCY MANAGER.
   2.  THE  EMERGENCY  MANAGER OF THE AUTHORITY SHALL BE APPOINTED BY THE
 GOVERNOR, SUBJECT TO SEPARATE CONFIRMATION BY EACH OF THE HOUSES OF  THE
 LEGISLATURE. SUCH CONFIRMATIONS SHALL BE COMPLETED WITHIN NINETY DAYS OF
 THE  EFFECTIVE  DATE OF THIS SECTION; PROVIDED, HOWEVER, THAT UPON NOMI-
 NATION BY THE GOVERNOR, EACH NOMINEE FOR EMERGENCY MANAGER SHALL DEVELOP
 AND SUBMIT TO THE LEGISLATURE, PRIOR TO HIS OR HER CONFIRMATION, A  PLAN
 OUTLINING  HOW  THE  NOMINEE,  IF  CONFIRMED,  WILL  EXPEDITE REPAIRS TO
 AUTHORITY FACILITIES AND EQUIPMENT,  EXPAND  CAPACITY,  AND  ENSURE  THE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD13277-03-7

 S. 6830                             2
 
 RELIABILITY AND SAFETY OF THE AUTHORITY FACILITIES AND EQUIPMENT AND THE
 SERVICES PROVIDED THEREBY. NO NOMINEE SHALL BE CONFIRMED UNTIL SUCH PLAN
 SHALL HAVE BEEN RECEIVED AND REVIEWED BY EACH HOUSE OF THE LEGISLATURE.
   3. THE EMERGENCY MANAGER SHALL HAVE ALL THE POWERS OF THE BOARD OF THE
 AUTHORITY  AS  THEY RELATE TO EXPEDITING REPAIRS TO AUTHORITY FACILITIES
 AND EQUIPMENT, EXPANDING CAPACITY, AND ENSURING RELIABILITY  AND  SAFETY
 OF THE AUTHORITY FACILITIES AND EQUIPMENT AND SERVICES PROVIDED THEREBY,
 AND SHALL IMPLEMENT THE PLAN HE OR SHE SUBMITTED TO THE LEGISLATURE. THE
 EMERGENCY  MANAGER'S AUTHORITY TO IMPLEMENT HIS OR HER PLAN SHALL SUPER-
 SEDE THE AUTHORITY OF THE BOARD OF  THE  AUTHORITY,  UNLESS  SUCH  BOARD
 SHALL  BY  A  VOTE  OF  TEN  VOTING MEMBERS THEREOF OVERRIDES A SPECIFIC
 ACTION OF THE EMERGENCY MANAGER.
   § 3. Clauses (i), (ii) and (iii) of subparagraph (B) of paragraph 1 of
 subsection (a) of section 601 of the tax law, as added by section  1  of
 part  R  of  chapter  59  of  the  laws  of 2017, are amended to read as
 follows:
   (i) For taxable years beginning in two thousand eighteen the following
 rates shall apply:
   1. FOR TAXPAYERS WHO  RESIDE  OUTSIDE  OF  THE  METROPOLITAN  COMMUTER
 TRANSPORTATION  DISTRICT  CREATED  AND  ESTABLISHED  PURSUANT TO SECTION
 TWELVE HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW:
 If the New York taxable income is:    The tax is:
 Not over $17,150                      4% of the New York taxable
                                       income
 Over $17,150 but not over $23,600     $686 plus 4.5% of excess over
                                       $17,150
 Over $23,600 but not over $27,900     $976 plus 5.25% of excess over
                                       $23,600
 Over $27,900 but not over $43,000     $1,202 plus 5.9% of excess over
                                       $27,900
 Over $43,000 but not over $161,550    $2,093 plus 6.33% of excess over
                                       $43,000
 Over $161,550 but not over $323,200   $9,597 plus 6.57% of excess over
                                       $161,550
 Over $323,200 but not over $2,155,350 $20,218 plus 6.85% of excess over
                                       $323,200
 Over $2,155,350                       $145,720 plus 8.82% of excess over
                                       $2,155,350
   2. FOR TAXPAYERS WHO RESIDED WITHIN THE METROPOLITAN  COMMUTER  TRANS-
 PORTATION  DISTRICT  CREATED  AND ESTABLISHED PURSUANT TO SECTION TWELVE
 HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW:
 IF THE NEW YORK TAXABLE INCOME IS:    THE TAX IS:
 NOT OVER $17,150                      4% OF THE NEW YORK TAXABLE
                                       INCOME
 OVER $17,150 BUT NOT OVER $23,600     $686 PLUS 4.5% OF EXCESS OVER
                                       $17,150
 OVER $23,600 BUT NOT OVER $27,900     $976 PLUS 5.25% OF EXCESS OVER
                                       $23,600
 OVER $27,900 BUT NOT OVER $43,000     $1,202 PLUS 5.9% OF EXCESS OVER
                                       $27,900
 OVER $43,000 BUT NOT OVER $161,550    $2,093 PLUS 6.21% OF EXCESS OVER
                                       $43,000
 OVER $161,550 BUT NOT OVER $323,200   $9,597 PLUS 6.57% OF EXCESS OVER
                                       $161,550
 OVER $323,200 BUT NOT OVER            $20,218 PLUS 6.85% OF EXCESS OVER
 $2,000,000                            $323,200

 S. 6830                             3
 
 OVER $2,000,000 BUT NOT OVER          $135,079 PLUS 8.98% OF EXCESS
 $6,000,000                            OVER $2,000,000
 OVER $6,000,000 BUT NOT OVER          $494,279 PLUS 9.08% OF EXCESS
 $11,000,000                           OVER $6,000,000
 OVER $11,000,000                      $948,279 PLUS 9.28% OF EXCESS
                                       OVER $11,000,000
   (ii)  For taxable years beginning in two thousand nineteen the follow-
 ing rates shall apply:
   1. FOR TAXPAYERS WHO  RESIDE  OUTSIDE  OF  THE  METROPOLITAN  COMMUTER
 TRANSPORTATION  DISTRICT  CREATED  AND  ESTABLISHED  PURSUANT TO SECTION
 TWELVE HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW:
 Not over $17,150                      4% of the New York taxable
                                       income
 Over $17,150 but not over $23,600     $686 plus 4.5% of excess over
                                       $17,150
 Over $23,600 but not over $27,900     $976 plus 5.25% of excess over
                                       $23,600
 Over $43,000 but not over $161,550    $2,093 plus 6.21% of excess over
                                       $43,000
 Over $161,550 but not over $323,200   $9,455 plus 6.49% of excess over
                                       $161,550
 Over $323,200 but not over            $19,946 plus 6.85% of excess over
 $2,155,350                            $323,200
 Over $2,155,350                       $145,448 plus 8.82% of excess over
                                       $2,155,350
   2. FOR TAXPAYERS WHO RESIDED WITHIN THE METROPOLITAN  COMMUTER  TRANS-
 PORTATION  DISTRICT  CREATED  AND  ESTABLISHED  PURSUANT  TO THE SECTION
 TWELVE HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW:
 NOT OVER $17,150                      4% OF THE NEW YORK TAXABLE
                                       INCOME
 OVER $17,150 BUT NOT OVER $23,600     $686 PLUS 4.5% OF EXCESS OVER
                                       $17,150
 OVER $23,600 BUT NOT OVER $27,900     $976 PLUS 5.25% OF EXCESS OVER
                                       $23,600
 OVER $27,900 BUT NOT OVER $43,000     $1,202 PLUS 5.9% OF EXCESS OVER
                                       $27,900
 OVER $43,000 BUT NOT OVER $161,550    $2,093 PLUS 6.21% OF EXCESS OVER
                                       $43,000
 OVER $161,550 BUT NOT OVER $323,200   $9,455 PLUS 6.49% OF EXCESS OVER
                                       $161,550
 OVER $323,200 BUT NOT OVER $2,000,000 $19,946 PLUS 6.85% OF EXCESS OVER
                                       $323,200
 OVER $2,000,000 BUT NOT OVER          $134,807 PLUS 8.98% OF EXCESS
 $6,000,000                            OVER 2,000,000
 OVER $6,000,000 BUT NOT OVER          $494,007 PLUS 9.08% OF EXCESS
 $11,000,000                           OVER $6,000,000
 OVER $11,000,000                      $948,000 PLUS 9.28% OVER
                                       $11,000,000
   (iii) For taxable years beginning in two thousand twenty the following
 rates shall apply:
   1. FOR TAXPAYERS WHO  RESIDE  OUTSIDE  OF  THE  METROPOLITAN  COMMUTER
 TRANSPORTATION  DISTRICT  CREATED  AND  ESTABLISHED  PURSUANT TO SECTION
 TWELVE HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW:
 If the New York taxable income is:    The tax is:
 Not over $17,150                      4% of the New York taxable income
 Over $17,150 but not over $23,600     $686 plus 4.5% of excess over

 S. 6830                             4
 
                                       $17,150
 Over $23,600 but not over $27,900     $976 plus 5.25% of excess over
                                       $23,600
 Over $27,900 but not over $43,000     $1,202 plus 5.9% of excess over
                                       $27,900
 Over $43,000 but not over $161,550    $2,093 plus 6.09% of excess over
                                       $43,000
 Over $161,550 but not over $323,200   $9,313 plus 6.41% of excess over
                                       $161,550
 Over $323,200                         $19,674 plus 6.85% of excess over
                                       $323,200
   2.  FOR  TAXPAYERS WHO RESIDED WITHIN THE METROPOLITAN COMMUTER TRANS-
 PORTATION DISTRICT CREATED AND ESTABLISHED PURSUANT  TO  SECTION  TWELVE
 HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW:
 IF THE NEW YORK TAXABLE INCOME IS:    THE TAX IS:
 NOT OVER $17,150                      4% OF THE NEW YORK TAXABLE INCOME
 OVER $17,150 BUT NOT OVER $23,600     $686 PLUS 4.5% OF EXCESS OVER
                                       $17,150
 OVER $23,600 BUT NOT OVER $27,900     $976 PLUS 5.25% OF EXCESS OVER
                                       $23,600
 OVER $27,900 BUT NOT OVER $43,000     $1,202 PLUS 5.9% OF EXCESS OVER
                                       $27,900
 OVER $43,000 BUT NOT OVER $161,550    $2,093 PLUS 6.09% OF EXCESS OVER
                                       $43,000
 OVER $161,550 BUT NOT OVER $323,200   $9,313 PLUS 6.41% OF EXCESS OVER
                                       $161,550
 OVER $323,200 BUT NOT OVER            $19,674 PLUS 6.85% OF EXCESS OVER
 $2,000,000                            $323,200
 OVER $2,000,000 BUT NOT OVER          $134,535 PLUS 8.98% OF EXCESS OVER
 $6,000,000                            $2,000,000
 OVER $6,000,000 BUT NOT OVER          $493,735 PLUS 9.08% OF EXCESS OVER
 $11,000,000                           $6,000,000
 OVER $11,000,000                      $947,735 PLUS 9.28% OF EXCESS OVER
                                       $11,000,000
   § 4. Clauses (i), (ii) and (iii) of subparagraph (B) of paragraph 1 of
 subsection  (b)  of section 601 of the tax law, as added by section 2 of
 part R of chapter 59 of the  laws  of  2017,  are  amended  to  read  as
 follows:
   (i) For taxable years beginning in two thousand eighteen the following
 rates shall apply:
   1.  FOR  TAXPAYERS  WHO  RESIDE  OUTSIDE  OF THE METROPOLITAN COMMUTER
 TRANSPORTATION DISTRICT CREATED  AND  ESTABLISHED  PURSUANT  TO  SECTION
 TWELVE HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW:
 If the New York taxable income is:    The tax is:
 Not over $12,800                      4% of the New York taxable income
 Over $12,800 but not over $17,650     $512 plus 4.5% of excess over $12,800
 Over $17,650 but not over $20,900     $730 plus 5.25% of excess over
                                       $17,650
 Over $20,900 but not over $32,200     $901 plus 5.9% of excess over $20,900
 Over $32,200 but not over $107,650    $1,568 plus 6.33% of excess over
                                       $32,200
 Over $107,650 but not over $269,300   $6,344 plus 6.57% of excess over
                                       $107,650
 Over $269,300 but not over $1,616,450 $16,964 plus 6.85% of excess over
                                       $269,300
 Over $1,616,450                       $109,244 plus 8.82% of excess over

 S. 6830                             5
 
                                       $1,616,450
   2.  FOR  TAXPAYERS WHO RESIDED WITHIN THE METROPOLITAN COMMUTER TRANS-
 PORTATION DISTRICT CREATED  AND  ESTABLISHED  PURSUANT  TO  THE  SECTION
 TWELVE HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW:
 IF THE NEW YORK TAXABLE INCOME IS:    THE TAX IS:
 NOT OVER $12,800                      4% OF THE NEW YORK TAXABLE INCOME
 OVER $12,800 BUT NOT OVER $17,650     $512 PLUS 4.5% OF EXCESS OVER $12,800
 OVER $17,650 BUT NOT OVER $20,900     $730 PLUS 5.25% OF EXCESS OVER
                                       $17,650
 OVER $20,900 BUT NOT OVER $32,200     $901 PLUS 5.9% OF EXCESS OVER $20,900
 OVER $32,200 BUT NOT OVER $107,650    $1,568 PLUS 6.33% OF EXCESS OVER
                                       $32,200
 OVER $107,650 BUT NOT OVER $269,300   $6,344 PLUS 6.57% OF EXCESS OVER
                                       $107,650
 OVER $269,300 BUT NOT OVER            $16,964 PLUS 6.85% OF EXCESS OVER
 $1,605,650                            $269,300
 OVER $1,605,650 BUT NOT OVER          $108,504 PLUS 8.98% OF EXCESS OVER
 $5,500,000                            $1,605,650
 OVER $5,500,000 BUT NOT OVER          $458,217 PLUS 9.08% OF EXCESS OVER
 $10,500,000                           $5,500,000
 OVER $10,500,000                      $912,217 PLUS 9.28% OF EXCESS OVER
                                       $10,500,000
   (ii)  For taxable years beginning in two thousand nineteen the follow-
 ing rates shall apply:
   1. FOR TAXPAYERS WHO  RESIDE  OUTSIDE  OF  THE  METROPOLITAN  COMMUTER
 TRANSPORTATION  DISTRICT  CREATED  AND  ESTABLISHED  PURSUANT TO SECTION
 TWELVE HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW:
 If the New York taxable income is:    The tax is:
 Not over $12,800                      4% of the New York taxable income
 Over $12,800 but not over $17,650     $512 plus 4.5% of excess over $12,800
 Over $17,650 but not over $20,900     $730 plus 5.25% of excess over
                                       $17,650
 Over $20,900 but not over $32,200     $901 plus 5.9% of excess over $20,900
 Over $32,200 but not over $107,650    $1,568 plus 6.21% of excess over
                                       $32,200
 Over $107,650 but not over $269,300   $6,253 plus 6.49% of excess over
                                       $107,650
 Over $269,300 but not over            $16,744 plus 6.85% of excess over
 $1,616,450                            $269,300
 Over $1,616,450                       $109,024 plus 8.82% of excess over
                                       $1,616,450
   2. FOR TAXPAYERS WHO RESIDED WITHIN THE METROPOLITAN  COMMUTER  TRANS-
 PORTATION  DISTRICT  CREATED  AND  ESTABLISHED  PURSUANT  TO THE SECTION
 TWELVE HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW:
 IF THE NEW YORK TAXABLE INCOME IS:    THE TAX IS:
 NOT OVER $12,800                      4% OF THE NEW YORK TAXABLE INCOME
 OVER $12,800 BUT NOT OVER $17,650     $512 PLUS 4.5% OF EXCESS OVER $12,800
 OVER $17,650 BUT NOT OVER $20,900     $730 PLUS 5.25% OF EXCESS OVER
                                       $17,650
 OVER $20,900 BUT NOT OVER $32,200     $901 PLUS 5.9% OF EXCESS OVER $20,900
 OVER $32,200 BUT NOT OVER $107,650    $1,568 PLUS 6.21% OF EXCESS OVER
                                       $32,200
 OVER $107,650 BUT NOT OVER $269,300   $6,253 PLUS 6.49% OF EXCESS OVER
                                       $107,650
 OVER $269,300 BUT NOT OVER            $16,744 PLUS 6.85% OF EXCESS OVER
 $1,605,650                            $269,300

 S. 6830                             6
 
 OVER $1,605,650 BUT NOT OVER          $108,284 PLUS 8.98% OF EXCESS OVER
 $5,500,000                            $1,605,650
 OVER $5,500,000 BUT NOT OVER          $457,997 PLUS 9.08% OF EXCESS OVER
 $10,500,000                           $5,500,000
 OVER $10,500,000                      $911,997 PLUS 9.28% OF EXCESS OVER
                                       $10,500,000
   (iii) For taxable years beginning in two thousand twenty the following
 rates shall apply:
   1.  FOR  TAXPAYERS  WHO  RESIDE  OUTSIDE  OF THE METROPOLITAN COMMUTER
 TRANSPORTATION DISTRICT CREATED  AND  ESTABLISHED  PURSUANT  TO  SECTION
 TWELVE HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW:
 If the New York taxable income is:    The tax is:
 Not over $12,800                      4% of the New York taxable income
 Over $12,800 but not over $17,650     $512 plus 4.5% of excess over $12,800
 Over $17,650 but not over $20,900     $730 plus 5.25% of excess over
                                       $17,650
 Over $20,900 but not over $32,200     $901 plus 5.9% of excess over $20,900
 Over $32,200 but not over $107,650    $1,568 plus 6.09% of excess over
                                       $32,200
 Over $107,650 but not over $269,300   $6,162 plus 6.41% of excess over
                                       $107,650
 Over $269,300                         $16,524 plus 6.85% of excess over
                                       $269,300
   2.  FOR  TAXPAYERS WHO RESIDED WITHIN THE METROPOLITAN COMMUTER TRANS-
 PORTATION DISTRICT CREATED AND ESTABLISHED PURSUANT  TO  SECTION  TWELVE
 HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW:
 IF THE NEW YORK TAXABLE INCOME IS:    THE TAX IS:
 NOT OVER $12,800                      4% OF THE NEW YORK TAXABLE INCOME
 OVER $12,800 BUT NOT OVER $17,650     $512 PLUS 4.5% OF EXCESS OVER $12,800
 OVER $17,650 BUT NOT OVER $20,900     $730 PLUS 5.25% OF EXCESS OVER
                                       $17,650
 OVER $20,900 BUT NOT OVER $32,200     $901 PLUS 5.9% OF EXCESS OVER $20,900
 OVER $32,200 BUT NOT OVER $107,650    $1,568 PLUS 6.09% OF EXCESS OVER
                                       $32,200
 OVER $107,650 BUT NOT OVER $269,300   $6,162 PLUS 6.41% OF EXCESS OVER
                                       $107,650
 OVER $269,300 BUT NOT OVER            $16,524 PLUS 6.85% OF EXCESS OVER
 $1,605,650                            $269,300
 OVER $1,605,650 BUT NOT OVER          $108,064 PLUS 8.98% OF EXCESS
 $5,500,000                            OVER $1,605,650
 OVER $5,500,000 BUT NOT OVER          $457,777 PLUS 9.08% OF EXCESS
 $10,500,000                           OVER $5,500,000
 OVER $10,500,000                      $911,777 PLUS 9.28% OF EXCESS
                                       OVER $10,500,000
   § 5. Clauses (i), (ii) and (iii) of subparagraph (B) of paragraph 1 of
 subsection  (c)  of section 601 of the tax law, as added by section 3 of
 part R of chapter 59 of the  laws  of  2017,  are  amended  to  read  as
 follows:
   (i) For taxable years beginning in two thousand eighteen the following
 rates shall apply:
   1.  FOR  TAXPAYERS  WHO  RESIDE  OUTSIDE  OF THE METROPOLITAN COMMUTER
 TRANSPORTATION DISTRICT CREATED  AND  ESTABLISHED  PURSUANT  TO  SECTION
 TWELVE HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW:
 If the New York taxable income is:    The tax is:
 Not over $8,500                       4% of the New York taxable income
 Over $8,500 but not over $11,700      $340 plus 4.5% of excess over

 S. 6830                             7
 
                                       $8,500
 Over $11,700 but not over $13,900     $484 plus 5.25% of excess over
                                       $11,700
 Over $13,900 but not over $21,400     $600 plus 5.9% of excess over
                                       $13,900
 Over $21,400 but not over $80,650     $1,042 plus 6.33% of excess over
                                       $21,400
 Over $80,650 but not over $215,400    $4,793 plus 6.57% of excess over
                                       $80,650
 Over $215,400 but not over $1,077,550 $13,646 plus 6.85% of excess over
                                       $215,400
 Over $1,077,550                       $72,703 plus 8.82% of excess over
                                       $1,077,550
   2.  FOR  TAXPAYERS WHO RESIDED WITHIN THE METROPOLITAN COMMUTER TRANS-
 PORTATION DISTRICT CREATED AND ESTABLISHED PURSUANT  TO  SECTION  TWELVE
 HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW:
 IF THE NEW YORK TAXABLE INCOME IS:    THE TAX IS:
 NOT OVER $8,500                       4% OF THE NEW YORK TAXABLE INCOME
 OVER $8,500 BUT NOT OVER $11,700      $340 PLUS 4.5% OF EXCESS OVER
                                       $8,500
 OVER $11,700 BUT NOT OVER $13,900     $484 PLUS 5.25% OF EXCESS OVER
                                       $11,700
 OVER $13,900 BUT NOT OVER $21,400     $600 PLUS 5.9% OF EXCESS OVER
                                       $13,900
 OVER $21,400 BUT NOT OVER $80,650     $1,042 PLUS 6.33% OF EXCESS OVER
                                       $21,400
 OVER $80,650 BUT NOT OVER $215,400    $4,793 PLUS 6.57% OF EXCESS OVER
                                       $80,650
 OVER $215,400 BUT NOT OVER            $13,646 PLUS 6.85% OF EXCESS OVER
 $1,070,350                            $215,400
 OVER $1,070,350 BUT NOT OVER          $72,210 PLUS 8.98% OF EXCESS OVER
 $5,000,000                            $1,070,350
 OVER $5,000,000 BUT NOT OVER          $425,093 PLUS 9.08% OF EXCESS OVER
 $10,000,000                           $5,000,000
 OVER $10,000,000                      $879,093 PLUS 9.28% OF EXCESS OVER
                                       $10,000,000
   (ii)  For taxable years beginning in two thousand nineteen the follow-
 ing rates shall apply:
   1. FOR TAXPAYERS WHO  RESIDE  OUTSIDE  OF  THE  METROPOLITAN  COMMUTER
 TRANSPORTATION  DISTRICT  CREATED  AND  ESTABLISHED  PURSUANT TO SECTION
 TWELVE HUNDRED SIXTY TWO OF THE PUBLIC AUTHORITIES LAW:
 If the New York taxable income is:    The tax is:
 Not over $8,500                       4% of the New York taxable income
 Over $8,500 but not over $11,700      $340 plus 4.5% of excess over
                                       $8,500
 Over $11,700 but not over $13,900     $484 plus 5.25% of excess over
                                       $11,700
 Over $13,900 but not over $21,400     $600 plus 5.9% of excess over
                                       $13,900
 Over $21,400 but not over $80,650     $1,042 plus 6.21% of excess over
                                       $21,400
 Over $80,650 but not over $215,400    $4,721 plus 6.49% of excess over
                                       $80,650
 Over $215,400 but not over            $13,467 plus 6.85% of excess over
 $1,077,550                            $215,400
 Over $1,077,550                       $72,524 plus 8.82% of excess over

 S. 6830                             8
 
                                       $1,077,550
   2.  FOR  TAXPAYERS WHO RESIDED WITHIN THE METROPOLITAN COMMUTER TRANS-
 PORTATION DISTRICT CREATED AND ESTABLISHED PURSUANT  TO  SECTION  TWELVE
 HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW:
 IF THE NEW YORK TAXABLE INCOME IS:    THE TAX IS:
 NOT OVER $8,500                       4% OF THE NEW YORK TAXABLE INCOME
 OVER $8,500 BUT NOT OVER $11,700      $340 PLUS 4.5% OF EXCESS OVER
                                       $8,500
 OVER $11,700 BUT NOT OVER $13,900     $484 PLUS 5.25% OF EXCESS OVER
                                       $11,700
 OVER $13,900 BUT NOT OVER $21,400     $600 PLUS 5.9% OF EXCESS OVER
                                       $13,900
 OVER $21,400 BUT NOT OVER $80,650     $1,042 PLUS 6.21% OF EXCESS OVER
                                       $21,400
 OVER $80,650 BUT NOT OVER $215,400    $4,721 PLUS 6.49% OF EXCESS OVER
                                       $80,650
 OVER $215,400 BUT NOT OVER            $13,467 PLUS 6.85% OF EXCESS OVER
 $1,070,350                            $215,400
 OVER $1,070,350 BUT NOT OVER          $72,031 PLUS 8.98% OF EXCESS OVER
 5,000,000                             $1,070,350
 OVER $5,000,000 BUT NOT OVER          $424,914 PLUS 9.08% OF EXCESS OVER
 $10,000,000                           $5,000,000
 OVER $10,000,000                      $878,914 PLUS 9.28% OF EXCESS OVER
                                       $10,000,000
   (iii) For taxable years beginning in two thousand twenty the following
 rates shall apply:
   1.  FOR  TAXPAYERS  WHO  RESIDE  OUTSIDE  OF THE METROPOLITAN COMMUTER
 TRANSPORTATION DISTRICT CREATED  AND  ESTABLISHED  PURSUANT  TO  SECTION
 TWELVE HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW:
 If the New York taxable income is:    The tax is:
 Not over $8,500                       4% of the New York taxable income
 Over $8,500 but not over $11,700      $340 plus 4.5% of excess over
                                       $8,500
 Over $11,700 but not over $13,900     $484 plus 5.25% of excess over
                                       $11,700
 Over $13,900 but not over $21,400     $600 plus 5.9% of excess over
                                       $13,900
 Over $21,400 but not over $80,650     $1,042 plus 6.09% of excess over
                                       $21,400
 Over $80,650 but not over $215,400    $4,650 plus 6.41% of excess over
                                       $80,650
 Over $215,400                         $13,288 plus 6.85% of excess over
                                       $215,400
   2.  FOR  TAXPAYERS WHO RESIDED WITHIN THE METROPOLITAN COMMUTER TRANS-
 PORTATION DISTRICT CREATED  AND  ESTABLISHED  PURSUANT  TO  THE  SECTION
 TWELVE HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW:
 IF THE NEW YORK TAXABLE INCOME IS:    THE TAX IS:
 NOT OVER $8,500                       4% OF THE NEW YORK TAXABLE INCOME
 OVER $8,500 BUT NOT OVER $11,700      $340 PLUS 4.5% OF EXCESS OVER
                                       $8,500
 OVER $11,700 BUT NOT OVER $13,900     $484 PLUS 5.25% OF EXCESS OVER
                                       $11,700
 OVER $13,900 BUT NOT OVER $21,400     $600 PLUS 5.9% OF EXCESS OVER
                                       $13,900
 OVER $21,400 BUT NOT OVER $80,650     $1,042 PLUS 6.09% OF EXCESS OVER

 S. 6830                             9

                                       $21,400
 OVER $80,650 BUT NOT OVER $215,400    $4,650 PLUS 6.41% OF EXCESS OVER
                                       $80,650
 OVER $215,400 BUT NOT OVER            $13,288 PLUS 6.85% OF EXCESS OVER
 $1,070,350                            $215,400
 OVER $1,070,350 BUT NOT OVER          $71,852 PLUS 8.98% OF EXCESS OVER
 $5,000,000                            $1,070,350
 OVER $5,000,000 BUT NOT OVER          $424,735 PLUS 9.08% OF EXCESS OVER
 $10,000,000                           $5,000,000
 OVER $10,000,000                      $878,735 PLUS 9.28% OF EXCESS OVER
                                       $10,000,000
   §  6. Section 601 of the tax law is amended by adding a new subsection
 (d-2) to read as follows:
   (D-2) ALTERNATIVE TAX TABLE BENEFIT RECAPTURE IN METROPOLITAN COMMUTER
 TRANSPORTATION DISTRICT.  FOR TAXABLE YEARS BEGINNING ON OR AFTER  JANU-
 ARY  FIRST, TWO THOUSAND EIGHTEEN AND BEFORE JANUARY FIRST, TWO THOUSAND
 TWENTY-ONE FOR A TAXPAYER RESIDING IN THE METROPOLITAN  COMMUTER  TRANS-
 PORTATION  DISTRICT  CREATED  AND ESTABLISHED PURSUANT TO SECTION TWELVE
 HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW WHOSE NEW  YORK  TAXABLE
 INCOME  IS  OVER  $2,000,000  IF THE TAXPAYER IS MARRIED FILING JOINTLY,
 OVER $1,605,650 IF  THE  TAXPAYER  IS  A  HEAD  OF  HOUSEHOLD,  OR  OVER
 $1,070,350  IF  THE  TAXPAYER  FILES  SINGLY,  THERE IS HEREBY IMPOSED A
 SUPPLEMENTAL TAX IN ADDITION TO THE TAX IMPOSED UNDER  SUBSECTIONS  (A),
 (B)  AND  (C) OF THIS SECTION FOR THE PURPOSE OF RECAPTURING THE BENEFIT
 OF THE TAX TABLES CONTAINED IN SUCH SUBSECTIONS.  DURING  THESE  TAXABLE
 YEARS,  ANY  REFERENCE IN THIS CHAPTER TO SUBSECTION (D) OF THIS SECTION
 SHALL BE READ AS A REFERENCE TO THIS SUBSECTION.
   (1) FOR SUCH RESIDENT MARRIED INDIVIDUALS  FILING  JOINT  RETURNS  AND
 RESIDENT  SURVIVING  SPOUSES,  THE  SUPPLEMENTAL  TAX SHALL BE AN AMOUNT
 EQUAL TO THE SUM OF THE TAX TABLE BENEFITS  DESCRIBED  IN  SUBPARAGRAPHS
 (A),  (B) AND (C) OF THIS PARAGRAPH MULTIPLIED BY THEIR RESPECTIVE FRAC-
 TIONS IN SUCH SUBPARAGRAPHS.
   (A) THE TAX TABLE BENEFIT IS THE DIFFERENCE BETWEEN (I) THE AMOUNT  OF
 TAXABLE  INCOME  SET  FORTH  IN THE TAX TABLE IN ITEM TWO OF CLAUSE (I),
 (II) OR (III) OF SUBPARAGRAPH (B) OF PARAGRAPH ONE OF SUBSECTION (A)  OF
 THIS SECTION NOT SUBJECT TO THE 8.98 PERCENT RATE OF TAX FOR THE TAXABLE
 YEAR  MULTIPLIED  BY  SUCH  RATE AND (II) THE DOLLAR DENOMINATED TAX FOR
 SUCH AMOUNT OF TAXABLE INCOME SET FORTH IN THE TAX TABLE  APPLICABLE  TO
 THE  TAXABLE  YEAR  IN ITEM ONE OF CLAUSE (I), (II) OR (III) OF SUBPARA-
 GRAPH (B) OF PARAGRAPH ONE OF SUBSECTION (A) OF THIS  SECTION  LESS  THE
 SUM OF TAX TABLE BENEFITS IN SUBPARAGRAPHS (A), (B) AND (C) OF PARAGRAPH
 ONE OF SUBSECTION (D-1) OF THIS SECTION.  THE FRACTION FOR THIS SUBPARA-
 GRAPH IS COMPUTED AS FOLLOWS: THE NUMERATOR IS THE LESSER OF FIFTY THOU-
 SAND  DOLLARS  OR  THE  EXCESS OF NEW YORK ADJUSTED GROSS INCOME FOR THE
 TAXABLE YEAR OVER TWO MILLION DOLLARS AND THE DENOMINATOR IS FIFTY THOU-
 SAND DOLLARS.
   (B) THE TAX TABLE BENEFIT IS THE DIFFERENCE BETWEEN (I) THE AMOUNT  OF
 TAXABLE  INCOME  SET  FORTH  IN THE TAX TABLE IN ITEM TWO OF CLAUSE (I),
 (II) OR (III) OF SUBPARAGRAPH (B) OF PARAGRAPH ONE OF SUBSECTION (A)  OF
 THIS SECTION NOT SUBJECT TO THE 9.08 PERCENT RATE OF TAX FOR THE TAXABLE
 YEAR  MULTIPLIED  BY  SUCH  RATE AND (II) THE DOLLAR DENOMINATED TAX FOR
 SUCH AMOUNT OF TAXABLE INCOME SET FORTH IN THE TAX TABLE  APPLICABLE  TO
 THE  TAXABLE  YEAR  IN ITEM ONE OF CLAUSE (I), (II) OR (III) OF SUBPARA-
 GRAPH (B) OF PARAGRAPH ONE OF SUBSECTION (A) OF THIS  SECTION  LESS  THE
 SUM OF THE TAX TABLE BENEFITS IN SUBPARAGRAPHS (A), (B) AND (C) OF PARA-
 GRAPH ONE OF SUBSECTION (D-1) OF THIS SECTION AND SUCH TAX TABLE BENEFIT

 S. 6830                            10
 
 IN  SUBPARAGRAPH  (A)  OF THIS PARAGRAPH. THE FRACTION FOR THIS SUBPARA-
 GRAPH IS COMPUTED AS FOLLOWS: THE NUMERATOR IS THE LESSER OF FIFTY THOU-
 SAND DOLLARS OR THE EXCESS OF NEW YORK ADJUSTED  GROSS  INCOME  FOR  THE
 TAXABLE YEAR OVER SIX MILLION DOLLARS AND THE DENOMINATOR IS FIFTY THOU-
 SAND  DOLLARS.  PROVIDED,  HOWEVER, THIS SUBPARAGRAPH SHALL NOT APPLY TO
 TAXPAYERS WHO ARE NOT SUBJECT TO THE 9.08 PERCENT TAX RATE.
   (C) THE TAX TABLE BENEFIT IS THE DIFFERENCE BETWEEN (I) THE AMOUNT  OF
 TAXABLE  INCOME  SET  FORTH  IN THE TAX TABLE IN ITEM TWO OF CLAUSE (I),
 (II) OR (III) OF SUBPARAGRAPH (B) OF PARAGRAPH ONE OF SUBSECTION (A)  OF
 THIS SECTION NOT SUBJECT TO THE 9.28 PERCENT RATE OF TAX FOR THE TAXABLE
 YEAR  MULTIPLIED  BY  SUCH  RATE AND (II) THE DOLLAR DENOMINATED TAX FOR
 SUCH AMOUNT OF TAXABLE INCOME SET FORTH IN THE TAX TABLE  APPLICABLE  TO
 THE  TAXABLE  YEAR IN ITEM ONE OF CLAUSE (I), (II) OR (III) OF PARAGRAPH
 (B) OF PARAGRAPH ONE OF SUBSECTION (A) OF THIS SECTION LESS THE  SUM  OF
 THE  TAX  TABLE  BENEFITS IN SUBPARAGRAPHS (A), (B) AND (C) OF PARAGRAPH
 ONE OF SUBSECTION (D-1) OF THIS SECTION AND SUCH TAX TABLE  BENEFITS  IN
 SUBPARAGRAPHS  (A)  AND  (B)  OF  THIS  PARAGRAPH. THE FRACTION FOR THIS
 SUBPARAGRAPH IS COMPUTED AS FOLLOWS: THE  NUMERATOR  IS  THE  LESSER  OF
 FIFTY  THOUSAND  DOLLARS OR THE EXCESS OF NEW YORK ADJUSTED GROSS INCOME
 FOR THE TAXABLE YEAR OVER ELEVEN MILLION DOLLARS AND THE DENOMINATOR  IS
 FIFTY  THOUSAND DOLLARS.  PROVIDED, HOWEVER, THIS SUBPARAGRAPH SHALL NOT
 APPLY TO TAXPAYERS WHO ARE NOT SUBJECT TO THE 9.28 PERCENT TAX RATE.
   (D) PROVIDED, HOWEVER, THE TOTAL TAX PRIOR TO THE APPLICATION  OF  ANY
 TAX  CREDITS  SHALL  NOT EXCEED THE HIGHEST RATE OF TAX SET FORTH IN THE
 TAX TABLES IN SUBSECTION (A) OF THIS SECTION MULTIPLIED BY  THE  TAXPAY-
 ER'S TAXABLE INCOME.
   (2)  FOR SUCH RESIDENT HEADS OF HOUSEHOLDS, THE SUPPLEMENTAL TAX SHALL
 BE AN AMOUNT EQUAL TO THE SUM OF THE TAX  TABLE  BENEFITS  DESCRIBED  IN
 SUBPARAGRAPHS  (A),  (B)  AND  (C) OF THIS PARAGRAPH MULTIPLIED BY THEIR
 RESPECTIVE FRACTIONS IN SUCH SUBPARAGRAPHS.
   (A) THE TAX TABLE BENEFIT IS THE DIFFERENCE BETWEEN (I) THE AMOUNT  OF
 TAXABLE  INCOME  SET  FORTH  IN THE TAX TABLE IN ITEM TWO OF CLAUSE (I),
 (II) OR (III) OF SUBPARAGRAPH (B) OF PARAGRAPH ONE OF SUBSECTION (B)  OF
 THIS SECTION NOT SUBJECT TO THE 8.98 PERCENT RATE OF TAX FOR THE TAXABLE
 YEAR  MULTIPLIED  BY  SUCH  RATE AND (II) THE DOLLAR DENOMINATED TAX FOR
 SUCH AMOUNT OF TAXABLE INCOME SET FORTH IN THE TAX TABLE  APPLICABLE  TO
 THE  TAXABLE  YEAR  IN ITEM ONE OF CLAUSE (I), (II) OR (III) OF SUBPARA-
 GRAPH (B) OF PARAGRAPH ONE OF SUBSECTION (B) OF THIS  SECTION  LESS  THE
 SUM  OF THE TAX TABLE BENEFITS IN SUBPARAGRAPHS (A) AND (B) OF PARAGRAPH
 TWO OF SUBSECTION (D-1) OF THIS SECTION.  THE FRACTION FOR THIS SUBPARA-
 GRAPH IS COMPUTED AS FOLLOWS: THE NUMERATOR IS THE LESSER OF FIFTY THOU-
 SAND DOLLARS OR THE EXCESS OF NEW YORK ADJUSTED  GROSS  INCOME  FOR  THE
 TAXABLE  YEAR  OVER  ONE  MILLION  SIX HUNDRED FIVE THOUSAND SIX HUNDRED
 FIFTY DOLLARS AND THE DENOMINATOR IS FIFTY THOUSAND DOLLARS.
   (B) THE TAX TABLE BENEFIT IS THE DIFFERENCE BETWEEN (I) THE AMOUNT  OF
 TAXABLE  INCOME  SET  FORTH  IN THE TAX TABLE IN ITEM TWO OF CLAUSE (I),
 (II) OR (III) OF SUBPARAGRAPH (B) OF PARAGRAPH ONE OF SUBSECTION (B)  OF
 THIS SECTION NOT SUBJECT TO THE 9.08 PERCENT RATE OF TAX FOR THE TAXABLE
 YEAR  MULTIPLIED  BY  SUCH  RATE AND (II) THE DOLLAR DENOMINATED TAX FOR
 SUCH AMOUNT OF TAXABLE INCOME SET FORTH IN THE TAX TABLE  APPLICABLE  TO
 THE  TAXABLE  YEAR  IN ITEM ONE OF CLAUSE (I), (II) OR (III) OF SUBPARA-
 GRAPH (B) OF PARAGRAPH ONE OF SUBSECTION (B) OF THIS  SECTION  LESS  THE
 SUM  OF THE TAX TABLE BENEFITS IN SUBPARAGRAPHS (A) AND (B) OF PARAGRAPH
 TWO OF SUBSECTION (D-1) OF THIS SECTION AND SUCH TAX  TABLE  BENEFIT  IN
 SUBPARAGRAPH  (A)  OF THIS PARAGRAPH. THE FRACTION FOR THIS SUBPARAGRAPH
 IS COMPUTED AS FOLLOWS: THE NUMERATOR IS THE LESSER  OF  FIFTY  THOUSAND

 S. 6830                            11

 DOLLARS  OR THE EXCESS OF NEW YORK ADJUSTED GROSS INCOME FOR THE TAXABLE
 YEAR OVER FIVE MILLION FIVE HUNDRED THOUSAND DOLLARS AND THE DENOMINATOR
 IS FIFTY THOUSAND DOLLARS. PROVIDED, HOWEVER,  THIS  SUBPARAGRAPH  SHALL
 NOT APPLY TO TAXPAYERS WHO ARE NOT SUBJECT TO THE 9.08 PERCENT TAX RATE.
   (C)  THE TAX TABLE BENEFIT IS THE DIFFERENCE BETWEEN (I) THE AMOUNT OF
 TAXABLE INCOME SET FORTH IN THE TAX TABLE IN ITEM  TWO  OF  CLAUSE  (I),
 (II)  OR (III) OF SUBPARAGRAPH (B) OF PARAGRAPH ONE OF SUBSECTION (B) OF
 THIS SECTION NOT SUBJECT TO THE 9.28 PERCENT RATE OF TAX FOR THE TAXABLE
 YEAR MULTIPLIED BY SUCH RATE AND (II) THE  DOLLAR  DENOMINATED  TAX  FOR
 SUCH  AMOUNT  OF TAXABLE INCOME SET FORTH IN THE TAX TABLE APPLICABLE TO
 THE TAXABLE YEAR IN ITEM ONE OF CLAUSE (I), (II) OR  (III)  OF  SUBPARA-
 GRAPH  (B)  OF  PARAGRAPH ONE OF SUBSECTION (B) OF THIS SECTION LESS THE
 SUM OF THE TAX TABLE BENEFITS IN SUBPARAGRAPHS (A) AND (B) OF  PARAGRAPH
 TWO  OF  SUBSECTION (D-1) OF THIS SECTION AND SUCH TAX TABLE BENEFITS IN
 SUBPARAGRAPHS (A) AND (B) OF  THIS  PARAGRAPH.  THE  FRACTION  FOR  THIS
 SUBPARAGRAPH  IS  COMPUTED  AS  FOLLOWS:  THE NUMERATOR IS THE LESSER OF
 FIFTY THOUSAND DOLLARS OR THE EXCESS OF NEW YORK ADJUSTED  GROSS  INCOME
 FOR  THE TAXABLE YEAR OVER TEN MILLION FIVE HUNDRED THOUSAND DOLLARS AND
 THE DENOMINATOR IS FIFTY THOUSAND DOLLARS.
   (D) PROVIDED, HOWEVER, THE TOTAL TAX PRIOR TO THE APPLICATION  OF  ANY
 TAX  CREDITS  SHALL  NOT EXCEED THE HIGHEST RATE OF TAX SET FORTH IN THE
 TAX TABLES IN SUBSECTION (B) OF THIS SECTION MULTIPLIED BY  THE  TAXPAY-
 ER'S TAXABLE INCOME.
   (3) FOR SUCH RESIDENT UNMARRIED INDIVIDUALS, RESIDENT MARRIED INDIVID-
 UALS  FILING  SEPARATE  RETURNS  AND  RESIDENT  ESTATES  AND TRUSTS, THE
 SUPPLEMENTAL TAX SHALL BE AN AMOUNT EQUAL TO THE SUM OF  THE  TAX  TABLE
 BENEFITS  DESCRIBED  IN SUBPARAGRAPHS (A), (B) AND (C) OF THIS PARAGRAPH
 MULTIPLIED BY THEIR RESPECTIVE FRACTIONS IN SUCH SUBPARAGRAPHS.
   (A) THE TAX TABLE BENEFIT IS THE DIFFERENCE BETWEEN (I) THE AMOUNT  OF
 TAXABLE  INCOME  SET  FORTH  IN THE TAX TABLE IN ITEM TWO OF CLAUSE (I),
 (II) OR (III) OF SUBPARAGRAPH (B) OF PARAGRAPH ONE OF SUBSECTION (C)  OF
 THIS SECTION NOT SUBJECT TO THE 8.98 PERCENT RATE OF TAX FOR THE TAXABLE
 YEAR  MULTIPLIED  BY  SUCH  RATE AND (II) THE DOLLAR DENOMINATED TAX FOR
 SUCH AMOUNT OF TAXABLE INCOME SET FORTH IN THE TAX TABLE  APPLICABLE  TO
 THE  TAXABLE  YEAR  IN ITEM ONE OF CLAUSE (I), (II) OR (III) OF SUBPARA-
 GRAPH (B) OF PARAGRAPH ONE OF SUBSECTION (C) OF THIS  SECTION  LESS  THE
 SUM  OF  TAX  TABLE  BENEFITS  IN SUBPARAGRAPHS (A) AND (B) OF PARAGRAPH
 THREE OF SUBSECTION (D-1) OF  THIS  SECTION.    THE  FRACTION  FOR  THIS
 SUBPARAGRAPH  IS  COMPUTED  AS  FOLLOWS:  THE NUMERATOR IS THE LESSER OF
 FIFTY THOUSAND DOLLARS OR THE EXCESS OF NEW YORK ADJUSTED  GROSS  INCOME
 FOR  THE  TAXABLE  YEAR  OVER ONE MILLION SEVENTY THOUSAND THREE HUNDRED
 FIFTY DOLLARS AND THE DENOMINATOR IS FIFTY THOUSAND DOLLARS.
   (B) THE TAX TABLE BENEFIT IS THE DIFFERENCE BETWEEN (I) THE AMOUNT  OF
 TAXABLE  INCOME  SET  FORTH  IN THE TAX TABLE IN ITEM TWO OF CLAUSE (I),
 (II) OR (III) OF SUBPARAGRAPH (B) OF PARAGRAPH ONE OF SUBSECTION (C)  OF
 THIS SECTION NOT SUBJECT TO THE 9.08 PERCENT RATE OF TAX FOR THE TAXABLE
 YEAR  MULTIPLIED  BY  SUCH  RATE AND (II) THE DOLLAR DENOMINATED TAX FOR
 SUCH AMOUNT OF TAXABLE INCOME SET FORTH IN THE TAX TABLE  APPLICABLE  TO
 THE  TAXABLE  YEAR  IN ITEM ONE OF CLAUSE (I), (II) OR (III) OF SUBPARA-
 GRAPH (B) OF PARAGRAPH ONE OF SUBSECTION (C) OF THIS  SECTION  LESS  THE
 SUM  OF THE TAX TABLE BENEFITS IN SUBPARAGRAPHS (A) AND (B) OF PARAGRAPH
 THREE OF SUBSECTION (D-1) OF THIS SECTION AND SUCH TAX TABLE BENEFIT  IN
 SUBPARAGRAPH  (A)  OF THIS PARAGRAPH. THE FRACTION FOR THIS SUBPARAGRAPH
 IS COMPUTED AS FOLLOWS: THE NUMERATOR IS THE LESSER  OF  FIFTY  THOUSAND
 DOLLARS  OR THE EXCESS OF NEW YORK ADJUSTED GROSS INCOME FOR THE TAXABLE
 YEAR OVER FIVE MILLION DOLLARS AND THE  DENOMINATOR  IS  FIFTY  THOUSAND

 S. 6830                            12
 
 DOLLARS. PROVIDED, HOWEVER, THIS SUBPARAGRAPH SHALL NOT APPLY TO TAXPAY-
 ERS WHO ARE NOT SUBJECT TO THE 9.08 PERCENT TAX RATE.
   (C)  THE TAX TABLE BENEFIT IS THE DIFFERENCE BETWEEN (I) THE AMOUNT OF
 TAXABLE INCOME SET FORTH IN THE TAX TABLE IN ITEM  TWO  OF  CLAUSE  (I),
 (II)  OR (III) OF SUBPARAGRAPH (B) OF PARAGRAPH ONE OF SUBSECTION (C) OF
 THIS SECTION NOT SUBJECT TO THE 9.28 PERCENT RATE OF TAX FOR THE TAXABLE
 YEAR MULTIPLIED BY SUCH RATE AND (II) THE  DOLLAR  DENOMINATED  TAX  FOR
 SUCH  AMOUNT  OF TAXABLE INCOME SET FORTH IN THE TAX TABLE APPLICABLE TO
 THE TAXABLE YEAR IN ITEM ONE OF CLAUSE (I), (II) OR  (III)  OF  SUBPARA-
 GRAPH  (B)  OF  PARAGRAPH ONE OF SUBSECTION (C) OF THIS SECTION LESS THE
 SUM OF THE TAX TABLE BENEFITS IN SUBPARAGRAPHS (A) AND (B) OF  PARAGRAPH
 THREE OF SUBSECTION (D-1) OF THIS SECTION AND SUCH TAX TABLE BENEFITS IN
 SUBPARAGRAPHS  (A)  AND  (B)  OF  THIS  PARAGRAPH. THE FRACTION FOR THIS
 SUBPARAGRAPH IS COMPUTED AS FOLLOWS: THE  NUMERATOR  IS  THE  LESSER  OF
 FIFTY  THOUSAND  DOLLARS OR THE EXCESS OF NEW YORK ADJUSTED GROSS INCOME
 FOR THE TAXABLE YEAR OVER TEN MILLION DOLLARS  AND  THE  DENOMINATOR  IS
 FIFTY THOUSAND DOLLARS.
   (D)  PROVIDED,  HOWEVER, THE TOTAL TAX PRIOR TO THE APPLICATION OF ANY
 TAX CREDITS SHALL NOT EXCEED THE HIGHEST RATE OF TAX SET  FORTH  IN  THE
 TAX  TABLES  IN SUBSECTION (C) OF THIS SECTION MULTIPLIED BY THE TAXPAY-
 ER'S TAXABLE INCOME.
   § 7. The tax law is amended by adding a new section 1104-a to read  as
 follows:
   §  1104-A.  METROPOLITAN TRANSPORTATION AUTHORITY HOTEL UNIT FEE.  (A)
 IMPOSITION. IN ADDITION TO ANY OTHER FEE OR TAX IMPOSED BY THIS  ARTICLE
 OR  ANY OTHER LAW, THERE IS HEREBY IMPOSED WITHIN THE TERRITORIAL LIMITS
 OF A CITY WITH A POPULATION OF A MILLION OR MORE AND THERE SHALL BE PAID
 A UNIT FEE ON EVERY OCCUPANCY OF A UNIT IN A HOTEL IN SUCH CITY  AT  THE
 RATE  OF  FIVE DOLLARS PER UNIT PER DAY, EXCEPT THAT SUCH UNIT FEE SHALL
 NOT BE IMPOSED UPON (1) OCCUPANCY BY A PERMANENT RESIDENT OR  (2)  WHERE
 THE RENT PER UNIT IS NOT MORE THAN AT THE RATE OF TWO DOLLARS PER DAY.
   (B)  ADMINISTRATION  AND  ENFORCEMENT.  THE  UNIT  FEE IMPOSED BY THIS
 SECTION SHALL BE ADMINISTERED AND COLLECTED IN A LIKE MANNER AS THE  TAX
 IMPOSED  BY SUBDIVISION (E) OF SECTION ELEVEN HUNDRED FIVE OF THIS ARTI-
 CLE. ALL THE PROVISIONS OF THIS ARTICLE (EXCEPT SECTIONS ELEVEN  HUNDRED
 SEVEN,  ELEVEN  HUNDRED  EIGHT  AND  ELEVEN HUNDRED NINE), INCLUDING THE
 DEFINITION AND EXEMPTION PROVISIONS, RELATING TO OR  APPLICABLE  TO  THE
 ADMINISTRATION,  COLLECTION AND DISPOSITION OF THE TAX IMPOSED BY SUBDI-
 VISION (E) OF SUCH SECTION ELEVEN HUNDRED FIVE  OF  THIS  ARTICLE  SHALL
 APPLY  TO THE UNIT FEE IMPOSED BY THIS SECTION SO FAR AS SUCH PROVISIONS
 CAN BE MADE APPLICABLE TO SUCH UNIT FEE WITH SUCH LIMITATIONS AS ARE SET
 FORTH IN THIS ARTICLE, AND SUCH MODIFICATIONS AS ARE SET FORTH  IN  THIS
 SECTION  AND  AS MAY BE NECESSARY IN ORDER TO ADOPT SUCH LANGUAGE TO THE
 UNIT FEE SO IMPOSED. SUCH PROVISIONS SHALL APPLY WITH THE SAME FORCE AND
 EFFECT AS IF THE LANGUAGE OF THOSE PROVISIONS HAD BEEN  INCORPORATED  IN
 FULL  IN THIS SECTION AND HAD EXPRESSLY REFERRED TO THE UNIT FEE IMPOSED
 BY THIS SECTION, EXCEPT TO THE  EXTENT  THAT  ANY  PROVISION  IS  EITHER
 INCONSISTENT  WITH A PROVISION OF THIS SECTION OR IS NOT RELEVANT TO THE
 UNIT FEE IMPOSED BY THIS SECTION. FOR PURPOSES OF THIS SECTION, UNLESS A
 DIFFERENT MEANING IS CLEARLY REQUIRED: (1) ANY REFERENCE IN THIS ARTICLE
 TO THE TAX OR TAXES IMPOSED BY THIS ARTICLE SHALL  BE  DEEMED  TO  REFER
 ALSO  TO  THE UNIT FEE IMPOSED BY THIS SECTION; AND (2) ANY REFERENCE TO
 TAX, TAXES OR SALES TAX IN SECTION EIGHTEEN HUNDRED  SEVENTEEN  OF  THIS
 CHAPTER  SHALL  BE  DEEMED TO REFER ALSO TO THE UNIT FEE IMPOSED BY THIS
 SECTION.

 S. 6830                            13
 
   (C) TRANSITIONAL PROVISION. THE UNIT FEE IMPOSED BY THIS SECTION SHALL
 BE PAID ON ANY OCCUPANCY ON OR AFTER THE EFFECTIVE DATE OF THIS SECTION,
 ALTHOUGH SUCH OCCUPANCY IS PURSUANT TO A PRIOR CONTRACT, LEASE OR  OTHER
 ARRANGEMENT. WHERE THE CHARGE FOR OCCUPANCY IS PAID ON A WEEKLY, MONTHLY
 OR  OTHER  TERM  BASIS,  THE  OCCUPANCY SHALL BE SUBJECT TO THE UNIT FEE
 IMPOSED BY THIS SECTION TO THE EXTENT THAT IT COVERS ANY DAY ON OR AFTER
 THE EFFECTIVE DATE OF THIS SECTION.  WHERE A PERSON OCCUPIES A UNIT  FOR
 LESS  THAN  A  FULL  DAY AND PAYS LESS THAN THE RENT FOR A FULL DAY, THE
 UNIT FEE DUE PURSUANT TO THIS SECTION SHALL  NEVERTHELESS  BE  THE  SAME
 AMOUNT  AS WOULD BE DUE HAD SUCH PERSON OCCUPIED THE UNIT FOR A FULL DAY
 AT THE RENT FOR A FULL DAY.
   (D) DEPOSIT  AND  DISPOSITION  OF  REVENUE.  (1)  NOTWITHSTANDING  ANY
 PROVISION  OF  LAW  TO  THE  CONTRARY,  THE FEES, INTEREST AND PENALTIES
 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,
 PENALTIES  AND  INTEREST, 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, TO BE HELD IN TRUST FOR
 THE METROPOLITAN TRANSPORTATION AUTHORITY ESTABLISHED BY TITLE ELEVEN OF
 ARTICLE FIVE OF THE PUBLIC AUTHORITIES LAW.   SUCH  AN  ACCOUNT  MAY  BE
 ESTABLISHED  IN ONE OR MORE OF SUCH DEPOSITORIES. SUCH DEPOSITS SHALL 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  SECTION,  THE  COMPTROLLER SHALL RETAIN IN THE COMPTROLLER'S HANDS
 SUCH AMOUNT AS THE  COMMISSIONER  MAY  DETERMINE  TO  BE  NECESSARY  FOR
 REFUNDS UNDER THIS SECTION.
   (2)  ON  OR  BEFORE THE TWELFTH DAY OF EACH MONTH: (A) AFTER RESERVING
 SUCH AMOUNT FOR SUCH REFUNDS AND  SUCH  COSTS,  THE  COMMISSIONER  SHALL
 CERTIFY TO THE COMPTROLLER THE AMOUNT OF ALL REVENUES SO RECEIVED DURING
 THE  PRIOR  MONTH  AS  A  RESULT  OF THE FEES, INTEREST AND PENALTIES SO
 IMPOSED; AND (B) THE AMOUNT OF REVENUES SO CERTIFIED SHALL  BE  PAID  BY
 THE  COMPTROLLER  TO THE CHIEF FISCAL OFFICER OF THE METROPOLITAN TRANS-
 PORTATION AUTHORITY FOR DISPOSITION BY SUCH AUTHORITY IN ACCORDANCE WITH
 TITLE ELEVEN OF ARTICLE FIVE OF THE PUBLIC AUTHORITIES LAW.
   § 8. Subdivision (g) of section 1116 of the tax  law,  as  amended  by
 chapter 3 of the laws of 2004, is amended to read as follows:
   (g) For purposes of paragraph five of subdivision (a) of this section,
 duly  authorized representatives of any such post or organization, while
 acting on behalf of such post or organization, shall not be  subject  to
 the  tax  imposed  under  subdivision (e) of section eleven hundred five
 [or], the unit fee imposed by section eleven hundred four of this  arti-
 cle  OR  THE  UNIT  FEE IMPOSED BY SECTION ELEVEN HUNDRED FOUR-A OF THIS
 ARTICLE, provided that such representatives provide an exempt  organiza-
 tion  certificate  from  such  post or organization certifying that such
 representative is acting on its behalf.
   § 9. Section 1148 of the tax law, as amended by section 57 of part  HH
 of chapter 57 of the laws of 2013, is amended to read as follows:
   §  1148.  Deposit  and disposition of revenue. All taxes, interest and
 penalties collected or received by the commissioner under  this  article
 shall be deposited and disposed of pursuant to the provisions of section
 one  hundred  seventy-one-a of this chapter; provided however, the comp-
 troller shall on or before the twelfth day of each month, pay  all  such
 taxes, interest and penalties collected under this article and remaining
 to  the  comptroller's  credit  in  such  banks, banking houses or trust

 S. 6830                            14
 
 companies at the close of business on the  last  day  of  the  preceding
 month,  into the general fund of the state treasury, except as otherwise
 provided in sections ninety-two-d, ninety-two-h, and ninety-two-r of the
 state  finance law and sections eleven hundred two, eleven hundred four,
 ELEVEN HUNDRED FOUR-A and eleven hundred nine of this article.
   § 10. Subdivision (h) of section 1817 of the tax law,  as  amended  by
 section  30  of subpart I of part V-1 of chapter 57 of the laws of 2009,
 is amended to read as follows:
   (h) The penalties provided for in  this  section  shall  not  preclude
 prosecution  pursuant to the penal law with respect to the willful fail-
 ure of any person to pay over to the state  any  sales  tax  imposed  by
 section eleven hundred four, ELEVEN HUNDRED FOUR-A, eleven hundred five,
 eleven  hundred  seven,  eleven  hundred eight or eleven hundred nine of
 this chapter or by any local law adopted by any city or county  pursuant
 to  article  twenty-nine  of this chapter, whenever such person has been
 required to collect and has collected any such sales tax.  In  any  such
 prosecution  under  the  penal  law,  a  person who has been required to
 collect and has collected any such tax shall be deemed to have acted  in
 a  fiduciary character with respect to the state or a political subdivi-
 sion thereof, and the  tax  collected  shall  be  deemed  to  have  been
 entrusted  to such person by the state or a political subdivision there-
 of.
   § 11. Notwithstanding any provision of law to  the  contrary,  and  in
 accordance  with  section 4 of the state finance law, the comptroller is
 hereby authorized and directed to transfer on April 1,  2018,  April  1,
 2019  and April 1, 2020, $2,072,000,000 from the general fund to the MTA
 financial assistance fund, mobility tax trust account.
   § 12. This act shall take effect immediately; provided that:
   (a) sections seven, eight, nine and ten of this act shall take  effect
 January 1, 2018; and
   (b)  sections one, two, seven, eight, nine, ten and eleven of this act
 shall expire and be deemed repealed January 1, 2021.

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6830--A
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                               June 27, 2017
                                ___________
 
 Introduced  by Sen. GIANARIS -- read twice and ordered printed, and when
   printed to be  committed  to  the  Committee  on  Rules  --  committee
   discharged, bill amended, ordered reprinted as amended and recommitted
   to said committee
 
 AN ACT to amend the public authorities law, in relation to providing for
   the appointment of an emergency manager for the metropolitan transpor-
   tation  authority,  and providing for his or her powers and duties; to
   amend the tax law, in relation to  establishing  personal  income  tax
   rates  and  a  tax table benefit recapture for taxpayers who reside in
   the metropolitan commuter transportation district; to direct the comp-
   troller to transfer moneys in the general fund to  the  MTA  financial
   assistance  fund;  and  providing for the repeal of certain provisions
   upon expiration thereof
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Short  title. This act shall be known and may be cited as
 the "better trains, better cities act of 2017".
   § 2. The public authorities law is amended by  adding  a  new  section
 1263-a to read as follows:
   § 1263-A. EMERGENCY MANAGER. 1. THERE IS HEREBY ESTABLISHED THE OFFICE
 OF  EMERGENCY  MANAGER  OF THE AUTHORITY. SUCH MANAGER SHALL OVERSEE THE
 AUTHORITY, AND IMPLEMENT THE PLAN ESTABLISHED BY THE  EMERGENCY  MANAGER
 SUBMITTED  TO  EACH  HOUSE  OF  THE LEGISLATURE DURING THE COURSE OF THE
 CONFIRMATION OF THE EMERGENCY MANAGER.
   2. THE EMERGENCY MANAGER OF THE AUTHORITY SHALL BE  APPOINTED  BY  THE
 GOVERNOR,  SUBJECT TO SEPARATE CONFIRMATION BY EACH OF THE HOUSES OF THE
 LEGISLATURE. SUCH CONFIRMATIONS SHALL BE COMPLETED WITHIN NINETY DAYS OF
 THE EFFECTIVE DATE OF THIS SECTION; PROVIDED, HOWEVER, THAT  UPON  NOMI-
 NATION BY THE GOVERNOR, EACH NOMINEE FOR EMERGENCY MANAGER SHALL DEVELOP
 AND  SUBMIT TO THE LEGISLATURE, PRIOR TO HIS OR HER CONFIRMATION, A PLAN
 OUTLINING HOW THE  NOMINEE,  IF  CONFIRMED,  WILL  EXPEDITE  REPAIRS  TO
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD13277-04-7

 S. 6830--A                          2
 
 AUTHORITY  FACILITIES  AND  EQUIPMENT,  EXPAND  CAPACITY, AND ENSURE THE
 RELIABILITY AND SAFETY OF THE AUTHORITY FACILITIES AND EQUIPMENT AND THE
 SERVICES PROVIDED THEREBY. NO NOMINEE SHALL BE CONFIRMED UNTIL SUCH PLAN
 SHALL HAVE BEEN RECEIVED AND REVIEWED BY EACH HOUSE OF THE LEGISLATURE.
   3. THE EMERGENCY MANAGER SHALL HAVE ALL THE POWERS OF THE BOARD OF THE
 AUTHORITY  AS  THEY RELATE TO EXPEDITING REPAIRS TO AUTHORITY FACILITIES
 AND EQUIPMENT, EXPANDING CAPACITY, AND ENSURING RELIABILITY  AND  SAFETY
 OF THE AUTHORITY FACILITIES AND EQUIPMENT AND SERVICES PROVIDED THEREBY,
 AND SHALL IMPLEMENT THE PLAN HE OR SHE SUBMITTED TO THE LEGISLATURE. THE
 EMERGENCY  MANAGER'S AUTHORITY TO IMPLEMENT HIS OR HER PLAN SHALL SUPER-
 SEDE THE AUTHORITY OF THE BOARD OF  THE  AUTHORITY,  UNLESS  SUCH  BOARD
 SHALL  BY  A  VOTE  OF  TEN  VOTING MEMBERS THEREOF OVERRIDES A SPECIFIC
 ACTION OF THE EMERGENCY MANAGER.
   § 3. Clauses (i), (ii) and (iii) of subparagraph (B) of paragraph 1 of
 subsection (a) of section 601 of the tax law, as added by section  1  of
 part  R  of  chapter  59  of  the  laws  of 2017, are amended to read as
 follows:
   (i) For taxable years beginning in two thousand eighteen the following
 rates shall apply:
   1. FOR TAXPAYERS WHO  RESIDE  OUTSIDE  OF  THE  METROPOLITAN  COMMUTER
 TRANSPORTATION  DISTRICT  CREATED  AND  ESTABLISHED  PURSUANT TO SECTION
 TWELVE HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW:
 If the New York taxable income is:    The tax is:
 Not over $17,150                      4% of the New York taxable
                                       income
 Over $17,150 but not over $23,600     $686 plus 4.5% of excess over
                                       $17,150
 Over $23,600 but not over $27,900     $976 plus 5.25% of excess over
                                       $23,600
 Over $27,900 but not over $43,000     $1,202 plus 5.9% of excess over
                                       $27,900
 Over $43,000 but not over $161,550    $2,093 plus 6.33% of excess over
                                       $43,000
 Over $161,550 but not over $323,200   $9,597 plus 6.57% of excess over
                                       $161,550
 Over $323,200 but not over $2,155,350 $20,218 plus 6.85% of excess over
                                       $323,200
 Over $2,155,350                       $145,720 plus 8.82% of excess over
                                       $2,155,350
   2. FOR TAXPAYERS WHO RESIDED WITHIN THE METROPOLITAN  COMMUTER  TRANS-
 PORTATION  DISTRICT  CREATED  AND ESTABLISHED PURSUANT TO SECTION TWELVE
 HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW:
 IF THE NEW YORK TAXABLE INCOME IS:    THE TAX IS:
 NOT OVER $17,150                      4% OF THE NEW YORK TAXABLE
                                       INCOME
 OVER $17,150 BUT NOT OVER $23,600     $686 PLUS 4.5% OF EXCESS OVER
                                       $17,150
 OVER $23,600 BUT NOT OVER $27,900     $976 PLUS 5.25% OF EXCESS OVER
                                       $23,600
 OVER $27,900 BUT NOT OVER $43,000     $1,202 PLUS 5.9% OF EXCESS OVER
                                       $27,900
 OVER $43,000 BUT NOT OVER $161,550    $2,093 PLUS 6.21% OF EXCESS OVER
                                       $43,000
 OVER $161,550 BUT NOT OVER $323,200   $9,597 PLUS 6.57% OF EXCESS OVER

 S. 6830--A                          3
 
                                       $161,550
 OVER $323,200 BUT NOT OVER            $20,218 PLUS 6.85% OF EXCESS OVER
 $2,000,000                            $323,200
 OVER $2,000,000 BUT NOT OVER          $135,079 PLUS 8.98% OF EXCESS
 $6,000,000                            OVER $2,000,000
 OVER $6,000,000 BUT NOT OVER          $494,279 PLUS 9.08% OF EXCESS
 $11,000,000                           OVER $6,000,000
 OVER $11,000,000                      $948,279 PLUS 9.28% OF EXCESS
                                       OVER $11,000,000
   (ii)  For taxable years beginning in two thousand nineteen the follow-
 ing rates shall apply:
   1. FOR TAXPAYERS WHO  RESIDE  OUTSIDE  OF  THE  METROPOLITAN  COMMUTER
 TRANSPORTATION  DISTRICT  CREATED  AND  ESTABLISHED  PURSUANT TO SECTION
 TWELVE HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW:
 Not over $17,150                      4% of the New York taxable
                                       income
 Over $17,150 but not over $23,600     $686 plus 4.5% of excess over
                                       $17,150
 Over $23,600 but not over $27,900     $976 plus 5.25% of excess over
                                       $23,600
 Over $43,000 but not over $161,550    $2,093 plus 6.21% of excess over
                                       $43,000
 Over $161,550 but not over $323,200   $9,455 plus 6.49% of excess over
                                       $161,550
 Over $323,200 but not over            $19,946 plus 6.85% of excess over
 $2,155,350                            $323,200
 Over $2,155,350                       $145,448 plus 8.82% of excess over
                                       $2,155,350
   2. FOR TAXPAYERS WHO RESIDED WITHIN THE METROPOLITAN  COMMUTER  TRANS-
 PORTATION  DISTRICT  CREATED  AND  ESTABLISHED  PURSUANT  TO THE SECTION
 TWELVE HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW:
 NOT OVER $17,150                      4% OF THE NEW YORK TAXABLE
                                       INCOME
 OVER $17,150 BUT NOT OVER $23,600     $686 PLUS 4.5% OF EXCESS OVER
                                       $17,150
 OVER $23,600 BUT NOT OVER $27,900     $976 PLUS 5.25% OF EXCESS OVER
                                       $23,600
 OVER $27,900 BUT NOT OVER $43,000     $1,202 PLUS 5.9% OF EXCESS OVER
                                       $27,900
 OVER $43,000 BUT NOT OVER $161,550    $2,093 PLUS 6.21% OF EXCESS OVER
                                       $43,000
 OVER $161,550 BUT NOT OVER $323,200   $9,455 PLUS 6.49% OF EXCESS OVER
                                       $161,550
 OVER $323,200 BUT NOT OVER $2,000,000 $19,946 PLUS 6.85% OF EXCESS OVER
                                       $323,200
 OVER $2,000,000 BUT NOT OVER          $134,807 PLUS 8.98% OF EXCESS
 $6,000,000                            OVER 2,000,000
 OVER $6,000,000 BUT NOT OVER          $494,007 PLUS 9.08% OF EXCESS
 $11,000,000                           OVER $6,000,000
 OVER $11,000,000                      $948,000 PLUS 9.28% OVER
                                       $11,000,000
   (iii) For taxable years beginning in two thousand twenty the following
 rates shall apply:
   1. FOR TAXPAYERS WHO  RESIDE  OUTSIDE  OF  THE  METROPOLITAN  COMMUTER
 TRANSPORTATION  DISTRICT  CREATED  AND  ESTABLISHED  PURSUANT TO SECTION
 TWELVE HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW:

 S. 6830--A                          4
 
 If the New York taxable income is:    The tax is:
 Not over $17,150                      4% of the New York taxable income
 Over $17,150 but not over $23,600     $686 plus 4.5% of excess over
                                       $17,150
 Over $23,600 but not over $27,900     $976 plus 5.25% of excess over
                                       $23,600
 Over $27,900 but not over $43,000     $1,202 plus 5.9% of excess over
                                       $27,900
 Over $43,000 but not over $161,550    $2,093 plus 6.09% of excess over
                                       $43,000
 Over $161,550 but not over $323,200   $9,313 plus 6.41% of excess over
                                       $161,550
 Over $323,200                         $19,674 plus 6.85% of excess over
                                       $323,200
   2.  FOR  TAXPAYERS WHO RESIDED WITHIN THE METROPOLITAN COMMUTER TRANS-
 PORTATION DISTRICT CREATED AND ESTABLISHED PURSUANT  TO  SECTION  TWELVE
 HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW:
 IF THE NEW YORK TAXABLE INCOME IS:    THE TAX IS:
 NOT OVER $17,150                      4% OF THE NEW YORK TAXABLE INCOME
 OVER $17,150 BUT NOT OVER $23,600     $686 PLUS 4.5% OF EXCESS OVER
                                       $17,150
 OVER $23,600 BUT NOT OVER $27,900     $976 PLUS 5.25% OF EXCESS OVER
                                       $23,600
 OVER $27,900 BUT NOT OVER $43,000     $1,202 PLUS 5.9% OF EXCESS OVER
                                       $27,900
 OVER $43,000 BUT NOT OVER $161,550    $2,093 PLUS 6.09% OF EXCESS OVER
                                       $43,000
 OVER $161,550 BUT NOT OVER $323,200   $9,313 PLUS 6.41% OF EXCESS OVER
                                       $161,550
 OVER $323,200 BUT NOT OVER            $19,674 PLUS 6.85% OF EXCESS OVER
 $2,000,000                            $323,200
 OVER $2,000,000 BUT NOT OVER          $134,535 PLUS 8.98% OF EXCESS OVER
 $6,000,000                            $2,000,000
 OVER $6,000,000 BUT NOT OVER          $493,735 PLUS 9.08% OF EXCESS OVER
 $11,000,000                           $6,000,000
 OVER $11,000,000                      $947,735 PLUS 9.28% OF EXCESS OVER
                                       $11,000,000
   § 4. Clauses (i), (ii) and (iii) of subparagraph (B) of paragraph 1 of
 subsection  (b)  of section 601 of the tax law, as added by section 2 of
 part R of chapter 59 of the  laws  of  2017,  are  amended  to  read  as
 follows:
   (i) For taxable years beginning in two thousand eighteen the following
 rates shall apply:
   1.  FOR  TAXPAYERS  WHO  RESIDE  OUTSIDE  OF THE METROPOLITAN COMMUTER
 TRANSPORTATION DISTRICT CREATED  AND  ESTABLISHED  PURSUANT  TO  SECTION
 TWELVE HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW:
 If the New York taxable income is:    The tax is:
 Not over $12,800                      4% of the New York taxable income
 Over $12,800 but not over $17,650     $512 plus 4.5% of excess over $12,800
 Over $17,650 but not over $20,900     $730 plus 5.25% of excess over
                                       $17,650
 Over $20,900 but not over $32,200     $901 plus 5.9% of excess over $20,900
 Over $32,200 but not over $107,650    $1,568 plus 6.33% of excess over
                                       $32,200
 Over $107,650 but not over $269,300   $6,344 plus 6.57% of excess over

 S. 6830--A                          5
 
                                       $107,650
 Over $269,300 but not over $1,616,450 $16,964 plus 6.85% of excess over
                                       $269,300
 Over $1,616,450                       $109,244 plus 8.82% of excess over
                                       $1,616,450
   2.  FOR  TAXPAYERS WHO RESIDED WITHIN THE METROPOLITAN COMMUTER TRANS-
 PORTATION DISTRICT CREATED  AND  ESTABLISHED  PURSUANT  TO  THE  SECTION
 TWELVE HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW:
 IF THE NEW YORK TAXABLE INCOME IS:    THE TAX IS:
 NOT OVER $12,800                      4% OF THE NEW YORK TAXABLE INCOME
 OVER $12,800 BUT NOT OVER $17,650     $512 PLUS 4.5% OF EXCESS OVER $12,800
 OVER $17,650 BUT NOT OVER $20,900     $730 PLUS 5.25% OF EXCESS OVER
                                       $17,650
 OVER $20,900 BUT NOT OVER $32,200     $901 PLUS 5.9% OF EXCESS OVER $20,900
 OVER $32,200 BUT NOT OVER $107,650    $1,568 PLUS 6.33% OF EXCESS OVER
                                       $32,200
 OVER $107,650 BUT NOT OVER $269,300   $6,344 PLUS 6.57% OF EXCESS OVER
                                       $107,650
 OVER $269,300 BUT NOT OVER            $16,964 PLUS 6.85% OF EXCESS OVER
 $1,605,650                            $269,300
 OVER $1,605,650 BUT NOT OVER          $108,504 PLUS 8.98% OF EXCESS OVER
 $5,500,000                            $1,605,650
 OVER $5,500,000 BUT NOT OVER          $458,217 PLUS 9.08% OF EXCESS OVER
 $10,500,000                           $5,500,000
 OVER $10,500,000                      $912,217 PLUS 9.28% OF EXCESS OVER
                                       $10,500,000
   (ii)  For taxable years beginning in two thousand nineteen the follow-
 ing rates shall apply:
   1. FOR TAXPAYERS WHO  RESIDE  OUTSIDE  OF  THE  METROPOLITAN  COMMUTER
 TRANSPORTATION  DISTRICT  CREATED  AND  ESTABLISHED  PURSUANT TO SECTION
 TWELVE HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW:
 If the New York taxable income is:    The tax is:
 Not over $12,800                      4% of the New York taxable income
 Over $12,800 but not over $17,650     $512 plus 4.5% of excess over $12,800
 Over $17,650 but not over $20,900     $730 plus 5.25% of excess over
                                       $17,650
 Over $20,900 but not over $32,200     $901 plus 5.9% of excess over $20,900
 Over $32,200 but not over $107,650    $1,568 plus 6.21% of excess over
                                       $32,200
 Over $107,650 but not over $269,300   $6,253 plus 6.49% of excess over
                                       $107,650
 Over $269,300 but not over            $16,744 plus 6.85% of excess over
 $1,616,450                            $269,300
 Over $1,616,450                       $109,024 plus 8.82% of excess over
                                       $1,616,450
   2. FOR TAXPAYERS WHO RESIDED WITHIN THE METROPOLITAN  COMMUTER  TRANS-
 PORTATION  DISTRICT  CREATED  AND  ESTABLISHED  PURSUANT  TO THE SECTION
 TWELVE HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW:
 IF THE NEW YORK TAXABLE INCOME IS:    THE TAX IS:
 NOT OVER $12,800                      4% OF THE NEW YORK TAXABLE INCOME
 OVER $12,800 BUT NOT OVER $17,650     $512 PLUS 4.5% OF EXCESS OVER $12,800
 OVER $17,650 BUT NOT OVER $20,900     $730 PLUS 5.25% OF EXCESS OVER
                                       $17,650
 OVER $20,900 BUT NOT OVER $32,200     $901 PLUS 5.9% OF EXCESS OVER $20,900
 OVER $32,200 BUT NOT OVER $107,650    $1,568 PLUS 6.21% OF EXCESS OVER

 S. 6830--A                          6
 
                                       $32,200
 OVER $107,650 BUT NOT OVER $269,300   $6,253 PLUS 6.49% OF EXCESS OVER
                                       $107,650
 OVER $269,300 BUT NOT OVER            $16,744 PLUS 6.85% OF EXCESS OVER
 $1,605,650                            $269,300
 OVER $1,605,650 BUT NOT OVER          $108,284 PLUS 8.98% OF EXCESS OVER
 $5,500,000                            $1,605,650
 OVER $5,500,000 BUT NOT OVER          $457,997 PLUS 9.08% OF EXCESS OVER
 $10,500,000                           $5,500,000
 OVER $10,500,000                      $911,997 PLUS 9.28% OF EXCESS OVER
                                       $10,500,000
   (iii) For taxable years beginning in two thousand twenty the following
 rates shall apply:
   1.  FOR  TAXPAYERS  WHO  RESIDE  OUTSIDE  OF THE METROPOLITAN COMMUTER
 TRANSPORTATION DISTRICT CREATED  AND  ESTABLISHED  PURSUANT  TO  SECTION
 TWELVE HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW:
 If the New York taxable income is:    The tax is:
 Not over $12,800                      4% of the New York taxable income
 Over $12,800 but not over $17,650     $512 plus 4.5% of excess over $12,800
 Over $17,650 but not over $20,900     $730 plus 5.25% of excess over
                                       $17,650
 Over $20,900 but not over $32,200     $901 plus 5.9% of excess over $20,900
 Over $32,200 but not over $107,650    $1,568 plus 6.09% of excess over
                                       $32,200
 Over $107,650 but not over $269,300   $6,162 plus 6.41% of excess over
                                       $107,650
 Over $269,300                         $16,524 plus 6.85% of excess over
                                       $269,300
   2.  FOR  TAXPAYERS WHO RESIDED WITHIN THE METROPOLITAN COMMUTER TRANS-
 PORTATION DISTRICT CREATED AND ESTABLISHED PURSUANT  TO  SECTION  TWELVE
 HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW:
 IF THE NEW YORK TAXABLE INCOME IS:    THE TAX IS:
 NOT OVER $12,800                      4% OF THE NEW YORK TAXABLE INCOME
 OVER $12,800 BUT NOT OVER $17,650     $512 PLUS 4.5% OF EXCESS OVER $12,800
 OVER $17,650 BUT NOT OVER $20,900     $730 PLUS 5.25% OF EXCESS OVER
                                       $17,650
 OVER $20,900 BUT NOT OVER $32,200     $901 PLUS 5.9% OF EXCESS OVER $20,900
 OVER $32,200 BUT NOT OVER $107,650    $1,568 PLUS 6.09% OF EXCESS OVER
                                       $32,200
 OVER $107,650 BUT NOT OVER $269,300   $6,162 PLUS 6.41% OF EXCESS OVER
                                       $107,650
 OVER $269,300 BUT NOT OVER            $16,524 PLUS 6.85% OF EXCESS OVER
 $1,605,650                            $269,300
 OVER $1,605,650 BUT NOT OVER          $108,064 PLUS 8.98% OF EXCESS
 $5,500,000                            OVER $1,605,650
 OVER $5,500,000 BUT NOT OVER          $457,777 PLUS 9.08% OF EXCESS
 $10,500,000                           OVER $5,500,000
 OVER $10,500,000                      $911,777 PLUS 9.28% OF EXCESS
                                       OVER $10,500,000
   § 5. Clauses (i), (ii) and (iii) of subparagraph (B) of paragraph 1 of
 subsection  (c)  of section 601 of the tax law, as added by section 3 of
 part R of chapter 59 of the  laws  of  2017,  are  amended  to  read  as
 follows:
   (i) For taxable years beginning in two thousand eighteen the following
 rates shall apply:

 S. 6830--A                          7
 
   1.  FOR  TAXPAYERS  WHO  RESIDE  OUTSIDE  OF THE METROPOLITAN COMMUTER
 TRANSPORTATION DISTRICT CREATED  AND  ESTABLISHED  PURSUANT  TO  SECTION
 TWELVE HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW:
 If the New York taxable income is:    The tax is:
 Not over $8,500                       4% of the New York taxable income
 Over $8,500 but not over $11,700      $340 plus 4.5% of excess over
                                       $8,500
 Over $11,700 but not over $13,900     $484 plus 5.25% of excess over
                                       $11,700
 Over $13,900 but not over $21,400     $600 plus 5.9% of excess over
                                       $13,900
 Over $21,400 but not over $80,650     $1,042 plus 6.33% of excess over
                                       $21,400
 Over $80,650 but not over $215,400    $4,793 plus 6.57% of excess over
                                       $80,650
 Over $215,400 but not over $1,077,550 $13,646 plus 6.85% of excess over
                                       $215,400
 Over $1,077,550                       $72,703 plus 8.82% of excess over
                                       $1,077,550
   2.  FOR  TAXPAYERS WHO RESIDED WITHIN THE METROPOLITAN COMMUTER TRANS-
 PORTATION DISTRICT CREATED AND ESTABLISHED PURSUANT  TO  SECTION  TWELVE
 HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW:
 IF THE NEW YORK TAXABLE INCOME IS:    THE TAX IS:
 NOT OVER $8,500                       4% OF THE NEW YORK TAXABLE INCOME
 OVER $8,500 BUT NOT OVER $11,700      $340 PLUS 4.5% OF EXCESS OVER
                                       $8,500
 OVER $11,700 BUT NOT OVER $13,900     $484 PLUS 5.25% OF EXCESS OVER
                                       $11,700
 OVER $13,900 BUT NOT OVER $21,400     $600 PLUS 5.9% OF EXCESS OVER
                                       $13,900
 OVER $21,400 BUT NOT OVER $80,650     $1,042 PLUS 6.33% OF EXCESS OVER
                                       $21,400
 OVER $80,650 BUT NOT OVER $215,400    $4,793 PLUS 6.57% OF EXCESS OVER
                                       $80,650
 OVER $215,400 BUT NOT OVER            $13,646 PLUS 6.85% OF EXCESS OVER
 $1,070,350                            $215,400
 OVER $1,070,350 BUT NOT OVER          $72,210 PLUS 8.98% OF EXCESS OVER
 $5,000,000                            $1,070,350
 OVER $5,000,000 BUT NOT OVER          $425,093 PLUS 9.08% OF EXCESS OVER
 $10,000,000                           $5,000,000
 OVER $10,000,000                      $879,093 PLUS 9.28% OF EXCESS OVER
                                       $10,000,000
   (ii)  For taxable years beginning in two thousand nineteen the follow-
 ing rates shall apply:
   1. FOR TAXPAYERS WHO  RESIDE  OUTSIDE  OF  THE  METROPOLITAN  COMMUTER
 TRANSPORTATION  DISTRICT  CREATED  AND  ESTABLISHED  PURSUANT TO SECTION
 TWELVE HUNDRED SIXTY TWO OF THE PUBLIC AUTHORITIES LAW:
 If the New York taxable income is:    The tax is:
 Not over $8,500                       4% of the New York taxable income
 Over $8,500 but not over $11,700      $340 plus 4.5% of excess over
                                       $8,500
 Over $11,700 but not over $13,900     $484 plus 5.25% of excess over
                                       $11,700
 Over $13,900 but not over $21,400     $600 plus 5.9% of excess over
                                       $13,900
 Over $21,400 but not over $80,650     $1,042 plus 6.21% of excess over

 S. 6830--A                          8
 
                                       $21,400
 Over $80,650 but not over $215,400    $4,721 plus 6.49% of excess over
                                       $80,650
 Over $215,400 but not over            $13,467 plus 6.85% of excess over
 $1,077,550                            $215,400
 Over $1,077,550                       $72,524 plus 8.82% of excess over
                                       $1,077,550
   2.  FOR  TAXPAYERS WHO RESIDED WITHIN THE METROPOLITAN COMMUTER TRANS-
 PORTATION DISTRICT CREATED AND ESTABLISHED PURSUANT  TO  SECTION  TWELVE
 HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW:
 IF THE NEW YORK TAXABLE INCOME IS:    THE TAX IS:
 NOT OVER $8,500                       4% OF THE NEW YORK TAXABLE INCOME
 OVER $8,500 BUT NOT OVER $11,700      $340 PLUS 4.5% OF EXCESS OVER
                                       $8,500
 OVER $11,700 BUT NOT OVER $13,900     $484 PLUS 5.25% OF EXCESS OVER
                                       $11,700
 OVER $13,900 BUT NOT OVER $21,400     $600 PLUS 5.9% OF EXCESS OVER
                                       $13,900
 OVER $21,400 BUT NOT OVER $80,650     $1,042 PLUS 6.21% OF EXCESS OVER
                                       $21,400
 OVER $80,650 BUT NOT OVER $215,400    $4,721 PLUS 6.49% OF EXCESS OVER
                                       $80,650
 OVER $215,400 BUT NOT OVER            $13,467 PLUS 6.85% OF EXCESS OVER
 $1,070,350                            $215,400
 OVER $1,070,350 BUT NOT OVER          $72,031 PLUS 8.98% OF EXCESS OVER
 5,000,000                             $1,070,350
 OVER $5,000,000 BUT NOT OVER          $424,914 PLUS 9.08% OF EXCESS OVER
 $10,000,000                           $5,000,000
 OVER $10,000,000                      $878,914 PLUS 9.28% OF EXCESS OVER
                                       $10,000,000
   (iii) For taxable years beginning in two thousand twenty the following
 rates shall apply:
   1.  FOR  TAXPAYERS  WHO  RESIDE  OUTSIDE  OF THE METROPOLITAN COMMUTER
 TRANSPORTATION DISTRICT CREATED  AND  ESTABLISHED  PURSUANT  TO  SECTION
 TWELVE HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW:
 If the New York taxable income is:    The tax is:
 Not over $8,500                       4% of the New York taxable income
 Over $8,500 but not over $11,700      $340 plus 4.5% of excess over
                                       $8,500
 Over $11,700 but not over $13,900     $484 plus 5.25% of excess over
                                       $11,700
 Over $13,900 but not over $21,400     $600 plus 5.9% of excess over
                                       $13,900
 Over $21,400 but not over $80,650     $1,042 plus 6.09% of excess over
                                       $21,400
 Over $80,650 but not over $215,400    $4,650 plus 6.41% of excess over
                                       $80,650
 Over $215,400                         $13,288 plus 6.85% of excess over
                                       $215,400
   2.  FOR  TAXPAYERS WHO RESIDED WITHIN THE METROPOLITAN COMMUTER TRANS-
 PORTATION DISTRICT CREATED  AND  ESTABLISHED  PURSUANT  TO  THE  SECTION
 TWELVE HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW:
 IF THE NEW YORK TAXABLE INCOME IS:    THE TAX IS:
 NOT OVER $8,500                       4% OF THE NEW YORK TAXABLE INCOME
 OVER $8,500 BUT NOT OVER $11,700      $340 PLUS 4.5% OF EXCESS OVER

 S. 6830--A                          9
 
                                       $8,500
 OVER $11,700 BUT NOT OVER $13,900     $484 PLUS 5.25% OF EXCESS OVER
                                       $11,700
 OVER $13,900 BUT NOT OVER $21,400     $600 PLUS 5.9% OF EXCESS OVER
                                       $13,900
 OVER $21,400 BUT NOT OVER $80,650     $1,042 PLUS 6.09% OF EXCESS OVER
                                       $21,400
 OVER $80,650 BUT NOT OVER $215,400    $4,650 PLUS 6.41% OF EXCESS OVER
                                       $80,650
 OVER $215,400 BUT NOT OVER            $13,288 PLUS 6.85% OF EXCESS OVER
 $1,070,350                            $215,400
 OVER $1,070,350 BUT NOT OVER          $71,852 PLUS 8.98% OF EXCESS OVER
 $5,000,000                            $1,070,350
 OVER $5,000,000 BUT NOT OVER          $424,735 PLUS 9.08% OF EXCESS OVER
 $10,000,000                           $5,000,000
 OVER $10,000,000                      $878,735 PLUS 9.28% OF EXCESS OVER
                                       $10,000,000
   §  6. Section 601 of the tax law is amended by adding a new subsection
 (d-2) to read as follows:
   (D-2) ALTERNATIVE TAX TABLE BENEFIT RECAPTURE IN METROPOLITAN COMMUTER
 TRANSPORTATION DISTRICT.  FOR TAXABLE YEARS BEGINNING ON OR AFTER  JANU-
 ARY  FIRST, TWO THOUSAND EIGHTEEN AND BEFORE JANUARY FIRST, TWO THOUSAND
 TWENTY-ONE FOR A TAXPAYER RESIDING IN THE METROPOLITAN  COMMUTER  TRANS-
 PORTATION  DISTRICT  CREATED  AND ESTABLISHED PURSUANT TO SECTION TWELVE
 HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW WHOSE NEW  YORK  TAXABLE
 INCOME  IS  OVER  $2,000,000  IF THE TAXPAYER IS MARRIED FILING JOINTLY,
 OVER $1,605,650 IF  THE  TAXPAYER  IS  A  HEAD  OF  HOUSEHOLD,  OR  OVER
 $1,070,350  IF  THE  TAXPAYER  FILES  SINGLY,  THERE IS HEREBY IMPOSED A
 SUPPLEMENTAL TAX IN ADDITION TO THE TAX IMPOSED UNDER  SUBSECTIONS  (A),
 (B)  AND  (C) OF THIS SECTION FOR THE PURPOSE OF RECAPTURING THE BENEFIT
 OF THE TAX TABLES CONTAINED IN SUCH SUBSECTIONS.  DURING  THESE  TAXABLE
 YEARS,  ANY  REFERENCE IN THIS CHAPTER TO SUBSECTION (D) OF THIS SECTION
 SHALL BE READ AS A REFERENCE TO THIS SUBSECTION.
   (1) FOR SUCH RESIDENT MARRIED INDIVIDUALS  FILING  JOINT  RETURNS  AND
 RESIDENT  SURVIVING  SPOUSES,  THE  SUPPLEMENTAL  TAX SHALL BE AN AMOUNT
 EQUAL TO THE SUM OF THE TAX TABLE BENEFITS  DESCRIBED  IN  SUBPARAGRAPHS
 (A),  (B) AND (C) OF THIS PARAGRAPH MULTIPLIED BY THEIR RESPECTIVE FRAC-
 TIONS IN SUCH SUBPARAGRAPHS.
   (A) THE TAX TABLE BENEFIT IS THE DIFFERENCE BETWEEN (I) THE AMOUNT  OF
 TAXABLE  INCOME  SET  FORTH  IN THE TAX TABLE IN ITEM TWO OF CLAUSE (I),
 (II) OR (III) OF SUBPARAGRAPH (B) OF PARAGRAPH ONE OF SUBSECTION (A)  OF
 THIS SECTION NOT SUBJECT TO THE 8.98 PERCENT RATE OF TAX FOR THE TAXABLE
 YEAR  MULTIPLIED  BY  SUCH  RATE AND (II) THE DOLLAR DENOMINATED TAX FOR
 SUCH AMOUNT OF TAXABLE INCOME SET FORTH IN THE TAX TABLE  APPLICABLE  TO
 THE  TAXABLE  YEAR  IN ITEM ONE OF CLAUSE (I), (II) OR (III) OF SUBPARA-
 GRAPH (B) OF PARAGRAPH ONE OF SUBSECTION (A) OF THIS  SECTION  LESS  THE
 SUM OF TAX TABLE BENEFITS IN SUBPARAGRAPHS (A), (B) AND (C) OF PARAGRAPH
 ONE OF SUBSECTION (D-1) OF THIS SECTION.  THE FRACTION FOR THIS SUBPARA-
 GRAPH IS COMPUTED AS FOLLOWS: THE NUMERATOR IS THE LESSER OF FIFTY THOU-
 SAND  DOLLARS  OR  THE  EXCESS OF NEW YORK ADJUSTED GROSS INCOME FOR THE
 TAXABLE YEAR OVER TWO MILLION DOLLARS AND THE DENOMINATOR IS FIFTY THOU-
 SAND DOLLARS.
   (B) THE TAX TABLE BENEFIT IS THE DIFFERENCE BETWEEN (I) THE AMOUNT  OF
 TAXABLE  INCOME  SET  FORTH  IN THE TAX TABLE IN ITEM TWO OF CLAUSE (I),
 (II) OR (III) OF SUBPARAGRAPH (B) OF PARAGRAPH ONE OF SUBSECTION (A)  OF
 THIS SECTION NOT SUBJECT TO THE 9.08 PERCENT RATE OF TAX FOR THE TAXABLE

 S. 6830--A                         10
 
 YEAR  MULTIPLIED  BY  SUCH  RATE AND (II) THE DOLLAR DENOMINATED TAX FOR
 SUCH AMOUNT OF TAXABLE INCOME SET FORTH IN THE TAX TABLE  APPLICABLE  TO
 THE  TAXABLE  YEAR  IN ITEM ONE OF CLAUSE (I), (II) OR (III) OF SUBPARA-
 GRAPH  (B)  OF  PARAGRAPH ONE OF SUBSECTION (A) OF THIS SECTION LESS THE
 SUM OF THE TAX TABLE BENEFITS IN SUBPARAGRAPHS (A), (B) AND (C) OF PARA-
 GRAPH ONE OF SUBSECTION (D-1) OF THIS SECTION AND SUCH TAX TABLE BENEFIT
 IN SUBPARAGRAPH (A) OF THIS PARAGRAPH. THE FRACTION  FOR  THIS  SUBPARA-
 GRAPH IS COMPUTED AS FOLLOWS: THE NUMERATOR IS THE LESSER OF FIFTY THOU-
 SAND  DOLLARS  OR  THE  EXCESS OF NEW YORK ADJUSTED GROSS INCOME FOR THE
 TAXABLE YEAR OVER SIX MILLION DOLLARS AND THE DENOMINATOR IS FIFTY THOU-
 SAND DOLLARS. PROVIDED, HOWEVER, THIS SUBPARAGRAPH SHALL  NOT  APPLY  TO
 TAXPAYERS WHO ARE NOT SUBJECT TO THE 9.08 PERCENT TAX RATE.
   (C)  THE TAX TABLE BENEFIT IS THE DIFFERENCE BETWEEN (I) THE AMOUNT OF
 TAXABLE INCOME SET FORTH IN THE TAX TABLE IN ITEM  TWO  OF  CLAUSE  (I),
 (II)  OR (III) OF SUBPARAGRAPH (B) OF PARAGRAPH ONE OF SUBSECTION (A) OF
 THIS SECTION NOT SUBJECT TO THE 9.28 PERCENT RATE OF TAX FOR THE TAXABLE
 YEAR MULTIPLIED BY SUCH RATE AND (II) THE  DOLLAR  DENOMINATED  TAX  FOR
 SUCH  AMOUNT  OF TAXABLE INCOME SET FORTH IN THE TAX TABLE APPLICABLE TO
 THE TAXABLE YEAR IN ITEM ONE OF CLAUSE (I), (II) OR (III)  OF  PARAGRAPH
 (B)  OF  PARAGRAPH ONE OF SUBSECTION (A) OF THIS SECTION LESS THE SUM OF
 THE TAX TABLE BENEFITS IN SUBPARAGRAPHS (A), (B) AND  (C)  OF  PARAGRAPH
 ONE  OF  SUBSECTION (D-1) OF THIS SECTION AND SUCH TAX TABLE BENEFITS IN
 SUBPARAGRAPHS (A) AND (B) OF  THIS  PARAGRAPH.  THE  FRACTION  FOR  THIS
 SUBPARAGRAPH  IS  COMPUTED  AS  FOLLOWS:  THE NUMERATOR IS THE LESSER OF
 FIFTY THOUSAND DOLLARS OR THE EXCESS OF NEW YORK ADJUSTED  GROSS  INCOME
 FOR  THE TAXABLE YEAR OVER ELEVEN MILLION DOLLARS AND THE DENOMINATOR IS
 FIFTY THOUSAND DOLLARS.  PROVIDED, HOWEVER, THIS SUBPARAGRAPH SHALL  NOT
 APPLY TO TAXPAYERS WHO ARE NOT SUBJECT TO THE 9.28 PERCENT TAX RATE.
   (D)  PROVIDED,  HOWEVER, THE TOTAL TAX PRIOR TO THE APPLICATION OF ANY
 TAX CREDITS SHALL NOT EXCEED THE HIGHEST RATE OF TAX SET  FORTH  IN  THE
 TAX  TABLES  IN SUBSECTION (A) OF THIS SECTION MULTIPLIED BY THE TAXPAY-
 ER'S TAXABLE INCOME.
   (2) FOR SUCH RESIDENT HEADS OF HOUSEHOLDS, THE SUPPLEMENTAL TAX  SHALL
 BE  AN  AMOUNT  EQUAL  TO THE SUM OF THE TAX TABLE BENEFITS DESCRIBED IN
 SUBPARAGRAPHS (A), (B) AND (C) OF THIS  PARAGRAPH  MULTIPLIED  BY  THEIR
 RESPECTIVE FRACTIONS IN SUCH SUBPARAGRAPHS.
   (A)  THE TAX TABLE BENEFIT IS THE DIFFERENCE BETWEEN (I) THE AMOUNT OF
 TAXABLE INCOME SET FORTH IN THE TAX TABLE IN ITEM  TWO  OF  CLAUSE  (I),
 (II)  OR (III) OF SUBPARAGRAPH (B) OF PARAGRAPH ONE OF SUBSECTION (B) OF
 THIS SECTION NOT SUBJECT TO THE 8.98 PERCENT RATE OF TAX FOR THE TAXABLE
 YEAR MULTIPLIED BY SUCH RATE AND (II) THE  DOLLAR  DENOMINATED  TAX  FOR
 SUCH  AMOUNT  OF TAXABLE INCOME SET FORTH IN THE TAX TABLE APPLICABLE TO
 THE TAXABLE YEAR IN ITEM ONE OF CLAUSE (I), (II) OR  (III)  OF  SUBPARA-
 GRAPH  (B)  OF  PARAGRAPH ONE OF SUBSECTION (B) OF THIS SECTION LESS THE
 SUM OF THE TAX TABLE BENEFITS IN SUBPARAGRAPHS (A) AND (B) OF  PARAGRAPH
 TWO OF SUBSECTION (D-1) OF THIS SECTION.  THE FRACTION FOR THIS SUBPARA-
 GRAPH IS COMPUTED AS FOLLOWS: THE NUMERATOR IS THE LESSER OF FIFTY THOU-
 SAND  DOLLARS  OR  THE  EXCESS OF NEW YORK ADJUSTED GROSS INCOME FOR THE
 TAXABLE YEAR OVER ONE MILLION SIX  HUNDRED  FIVE  THOUSAND  SIX  HUNDRED
 FIFTY DOLLARS AND THE DENOMINATOR IS FIFTY THOUSAND DOLLARS.
   (B)  THE TAX TABLE BENEFIT IS THE DIFFERENCE BETWEEN (I) THE AMOUNT OF
 TAXABLE INCOME SET FORTH IN THE TAX TABLE IN ITEM  TWO  OF  CLAUSE  (I),
 (II)  OR (III) OF SUBPARAGRAPH (B) OF PARAGRAPH ONE OF SUBSECTION (B) OF
 THIS SECTION NOT SUBJECT TO THE 9.08 PERCENT RATE OF TAX FOR THE TAXABLE
 YEAR MULTIPLIED BY SUCH RATE AND (II) THE  DOLLAR  DENOMINATED  TAX  FOR
 SUCH  AMOUNT  OF TAXABLE INCOME SET FORTH IN THE TAX TABLE APPLICABLE TO

 S. 6830--A                         11
 
 THE TAXABLE YEAR IN ITEM ONE OF CLAUSE (I), (II) OR  (III)  OF  SUBPARA-
 GRAPH  (B)  OF  PARAGRAPH ONE OF SUBSECTION (B) OF THIS SECTION LESS THE
 SUM OF THE TAX TABLE BENEFITS IN SUBPARAGRAPHS (A) AND (B) OF  PARAGRAPH
 TWO  OF  SUBSECTION  (D-1) OF THIS SECTION AND SUCH TAX TABLE BENEFIT IN
 SUBPARAGRAPH (A) OF THIS PARAGRAPH. THE FRACTION FOR  THIS  SUBPARAGRAPH
 IS  COMPUTED  AS  FOLLOWS: THE NUMERATOR IS THE LESSER OF FIFTY THOUSAND
 DOLLARS OR THE EXCESS OF NEW YORK ADJUSTED GROSS INCOME FOR THE  TAXABLE
 YEAR OVER FIVE MILLION FIVE HUNDRED THOUSAND DOLLARS AND THE DENOMINATOR
 IS  FIFTY  THOUSAND  DOLLARS. PROVIDED, HOWEVER, THIS SUBPARAGRAPH SHALL
 NOT APPLY TO TAXPAYERS WHO ARE NOT SUBJECT TO THE 9.08 PERCENT TAX RATE.
   (C) THE TAX TABLE BENEFIT IS THE DIFFERENCE BETWEEN (I) THE AMOUNT  OF
 TAXABLE  INCOME  SET  FORTH  IN THE TAX TABLE IN ITEM TWO OF CLAUSE (I),
 (II) OR (III) OF SUBPARAGRAPH (B) OF PARAGRAPH ONE OF SUBSECTION (B)  OF
 THIS SECTION NOT SUBJECT TO THE 9.28 PERCENT RATE OF TAX FOR THE TAXABLE
 YEAR  MULTIPLIED  BY  SUCH  RATE AND (II) THE DOLLAR DENOMINATED TAX FOR
 SUCH AMOUNT OF TAXABLE INCOME SET FORTH IN THE TAX TABLE  APPLICABLE  TO
 THE  TAXABLE  YEAR  IN ITEM ONE OF CLAUSE (I), (II) OR (III) OF SUBPARA-
 GRAPH (B) OF PARAGRAPH ONE OF SUBSECTION (B) OF THIS  SECTION  LESS  THE
 SUM  OF THE TAX TABLE BENEFITS IN SUBPARAGRAPHS (A) AND (B) OF PARAGRAPH
 TWO OF SUBSECTION (D-1) OF THIS SECTION AND SUCH TAX TABLE  BENEFITS  IN
 SUBPARAGRAPHS  (A)  AND  (B)  OF  THIS  PARAGRAPH. THE FRACTION FOR THIS
 SUBPARAGRAPH IS COMPUTED AS FOLLOWS: THE  NUMERATOR  IS  THE  LESSER  OF
 FIFTY  THOUSAND  DOLLARS OR THE EXCESS OF NEW YORK ADJUSTED GROSS INCOME
 FOR THE TAXABLE YEAR OVER TEN MILLION FIVE HUNDRED THOUSAND DOLLARS  AND
 THE DENOMINATOR IS FIFTY THOUSAND DOLLARS.
   (D)  PROVIDED,  HOWEVER, THE TOTAL TAX PRIOR TO THE APPLICATION OF ANY
 TAX CREDITS SHALL NOT EXCEED THE HIGHEST RATE OF TAX SET  FORTH  IN  THE
 TAX  TABLES  IN SUBSECTION (B) OF THIS SECTION MULTIPLIED BY THE TAXPAY-
 ER'S TAXABLE INCOME.
   (3) FOR SUCH RESIDENT UNMARRIED INDIVIDUALS, RESIDENT MARRIED INDIVID-
 UALS FILING SEPARATE  RETURNS  AND  RESIDENT  ESTATES  AND  TRUSTS,  THE
 SUPPLEMENTAL  TAX  SHALL  BE AN AMOUNT EQUAL TO THE SUM OF THE TAX TABLE
 BENEFITS DESCRIBED IN SUBPARAGRAPHS (A), (B) AND (C) OF  THIS  PARAGRAPH
 MULTIPLIED BY THEIR RESPECTIVE FRACTIONS IN SUCH SUBPARAGRAPHS.
   (A)  THE TAX TABLE BENEFIT IS THE DIFFERENCE BETWEEN (I) THE AMOUNT OF
 TAXABLE INCOME SET FORTH IN THE TAX TABLE IN ITEM  TWO  OF  CLAUSE  (I),
 (II)  OR (III) OF SUBPARAGRAPH (B) OF PARAGRAPH ONE OF SUBSECTION (C) OF
 THIS SECTION NOT SUBJECT TO THE 8.98 PERCENT RATE OF TAX FOR THE TAXABLE
 YEAR MULTIPLIED BY SUCH RATE AND (II) THE  DOLLAR  DENOMINATED  TAX  FOR
 SUCH  AMOUNT  OF TAXABLE INCOME SET FORTH IN THE TAX TABLE APPLICABLE TO
 THE TAXABLE YEAR IN ITEM ONE OF CLAUSE (I), (II) OR  (III)  OF  SUBPARA-
 GRAPH  (B)  OF  PARAGRAPH ONE OF SUBSECTION (C) OF THIS SECTION LESS THE
 SUM OF TAX TABLE BENEFITS IN SUBPARAGRAPHS  (A)  AND  (B)  OF  PARAGRAPH
 THREE  OF  SUBSECTION  (D-1)  OF  THIS  SECTION.   THE FRACTION FOR THIS
 SUBPARAGRAPH IS COMPUTED AS FOLLOWS: THE  NUMERATOR  IS  THE  LESSER  OF
 FIFTY  THOUSAND  DOLLARS OR THE EXCESS OF NEW YORK ADJUSTED GROSS INCOME
 FOR THE TAXABLE YEAR OVER ONE MILLION  SEVENTY  THOUSAND  THREE  HUNDRED
 FIFTY DOLLARS AND THE DENOMINATOR IS FIFTY THOUSAND DOLLARS.
   (B)  THE TAX TABLE BENEFIT IS THE DIFFERENCE BETWEEN (I) THE AMOUNT OF
 TAXABLE INCOME SET FORTH IN THE TAX TABLE IN ITEM  TWO  OF  CLAUSE  (I),
 (II)  OR (III) OF SUBPARAGRAPH (B) OF PARAGRAPH ONE OF SUBSECTION (C) OF
 THIS SECTION NOT SUBJECT TO THE 9.08 PERCENT RATE OF TAX FOR THE TAXABLE
 YEAR MULTIPLIED BY SUCH RATE AND (II) THE  DOLLAR  DENOMINATED  TAX  FOR
 SUCH  AMOUNT  OF TAXABLE INCOME SET FORTH IN THE TAX TABLE APPLICABLE TO
 THE TAXABLE YEAR IN ITEM ONE OF CLAUSE (I), (II) OR  (III)  OF  SUBPARA-
 GRAPH  (B)  OF  PARAGRAPH ONE OF SUBSECTION (C) OF THIS SECTION LESS THE

 S. 6830--A                         12

 SUM OF THE TAX TABLE BENEFITS IN SUBPARAGRAPHS (A) AND (B) OF  PARAGRAPH
 THREE  OF SUBSECTION (D-1) OF THIS SECTION AND SUCH TAX TABLE BENEFIT IN
 SUBPARAGRAPH (A) OF THIS PARAGRAPH. THE FRACTION FOR  THIS  SUBPARAGRAPH
 IS  COMPUTED  AS  FOLLOWS: THE NUMERATOR IS THE LESSER OF FIFTY THOUSAND
 DOLLARS OR THE EXCESS OF NEW YORK ADJUSTED GROSS INCOME FOR THE  TAXABLE
 YEAR  OVER  FIVE  MILLION  DOLLARS AND THE DENOMINATOR IS FIFTY THOUSAND
 DOLLARS. PROVIDED, HOWEVER, THIS SUBPARAGRAPH SHALL NOT APPLY TO TAXPAY-
 ERS WHO ARE NOT SUBJECT TO THE 9.08 PERCENT TAX RATE.
   (C) THE TAX TABLE BENEFIT IS THE DIFFERENCE BETWEEN (I) THE AMOUNT  OF
 TAXABLE  INCOME  SET  FORTH  IN THE TAX TABLE IN ITEM TWO OF CLAUSE (I),
 (II) OR (III) OF SUBPARAGRAPH (B) OF PARAGRAPH ONE OF SUBSECTION (C)  OF
 THIS SECTION NOT SUBJECT TO THE 9.28 PERCENT RATE OF TAX FOR THE TAXABLE
 YEAR  MULTIPLIED  BY  SUCH  RATE AND (II) THE DOLLAR DENOMINATED TAX FOR
 SUCH AMOUNT OF TAXABLE INCOME SET FORTH IN THE TAX TABLE  APPLICABLE  TO
 THE  TAXABLE  YEAR  IN ITEM ONE OF CLAUSE (I), (II) OR (III) OF SUBPARA-
 GRAPH (B) OF PARAGRAPH ONE OF SUBSECTION (C) OF THIS  SECTION  LESS  THE
 SUM  OF THE TAX TABLE BENEFITS IN SUBPARAGRAPHS (A) AND (B) OF PARAGRAPH
 THREE OF SUBSECTION (D-1) OF THIS SECTION AND SUCH TAX TABLE BENEFITS IN
 SUBPARAGRAPHS (A) AND (B) OF  THIS  PARAGRAPH.  THE  FRACTION  FOR  THIS
 SUBPARAGRAPH  IS  COMPUTED  AS  FOLLOWS:  THE NUMERATOR IS THE LESSER OF
 FIFTY THOUSAND DOLLARS OR THE EXCESS OF NEW YORK ADJUSTED  GROSS  INCOME
 FOR  THE  TAXABLE  YEAR  OVER TEN MILLION DOLLARS AND THE DENOMINATOR IS
 FIFTY THOUSAND DOLLARS.
   (D) PROVIDED, HOWEVER, THE TOTAL TAX PRIOR TO THE APPLICATION  OF  ANY
 TAX  CREDITS  SHALL  NOT EXCEED THE HIGHEST RATE OF TAX SET FORTH IN THE
 TAX TABLES IN SUBSECTION (C) OF THIS SECTION MULTIPLIED BY  THE  TAXPAY-
 ER'S TAXABLE INCOME.
   §  7.    Notwithstanding  any provision of law to the contrary, and in
 accordance with section 4 of the state finance law, the  comptroller  is
 hereby  authorized  and  directed to transfer on April 1, 2018, April 1,
 2019 and April 1, 2020, $2,072,000,000 from the general fund to the  MTA
 financial assistance fund, mobility tax trust account.
   §  8.  This  act shall take effect immediately; provided that sections
 one, two, and seven of this act shall  expire  and  be  deemed  repealed
 January 1, 2021.