S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3370
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 29, 2019
                                ___________
 
 Introduced  by M. of A. BYRNE, MORINELLO, NORRIS, M. L. MILLER, GARBARI-
   NO, PALUMBO, B. MILLER, CROUCH, BRABENEC, GOODELL, LAWRENCE,  KOLB  --
   Multi-Sponsored by -- M. of A. GALEF, HAWLEY -- read once and referred
   to the Committee on Ways and Means
 
 AN  ACT  to  amend  the  tax law, in relation to when municipalities can
   enact an exemption or repeal any such exemption for taxes on  clothing
   and footwear
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision (d) of section 1210 of the tax law, as  amended
 by section 4 of part WW of chapter 60 of the laws of 2016, is amended to
 read as follows:
   (d)  A local law, ordinance or resolution imposing any tax pursuant to
 this section, increasing or decreasing the rate of such  tax,  repealing
 or  suspending  such tax, exempting from such tax the energy sources and
 services described in paragraph three of subdivision (a) or of  subdivi-
 sion  (b)  of  this  section or changing the rate of tax imposed on such
 energy sources and services  or  providing  for  the  credit  or  refund
 described  in  clause  six  of subdivision (a) of section eleven hundred
 nineteen of this chapter, or electing or  repealing  the  exemption  for
 residential  solar  equipment  and  electricity  in  subdivision (ee) of
 section eleven hundred fifteen of this article,  or  the  exemption  for
 commercial  solar  equipment  and  electricity  in  subdivision  (ii) of
 section eleven hundred fifteen of this article, or electing or repealing
 the exemption for commercial fuel cell  electricity  generating  systems
 equipment  and  electricity  generated  by such equipment in subdivision
 (kk) of section eleven hundred fifteen of  this  article  must  go  into
 effect  only  on  one  of  the following dates: March first, June first,
 September first or December first; provided, that [a  local  law,  ordi-
 nance  or  resolution providing for the exemption described in paragraph
 thirty of subdivision (a) of section  eleven  hundred  fifteen  of  this

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

                                                            LBD03097-01-9

 A. 3370                             2

 chapter  or  repealing  any such exemption or] a local law, ordinance or
 resolution providing for a refund or credit described in subdivision (d)
 of section eleven hundred nineteen of this  chapter  or  repealing  such
 provision  so provided must go into effect only on March first.  A LOCAL
 LAW, ORDINANCE OR RESOLUTION PROVIDING FOR THE  EXEMPTION  DESCRIBED  IN
 PARAGRAPH THIRTY OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF
 THIS CHAPTER OR REPEALING ANY SUCH EXEMPTION MUST GO INTO EFFECT ONLY ON
 ONE  OF THE FOLLOWING DATES: MARCH FIRST, JUNE FIRST, SEPTEMBER FIRST OR
 DECEMBER FIRST. No such local law,  ordinance  or  resolution  shall  be
 effective  unless  a certified copy of such law, ordinance or resolution
 is mailed by registered or certified mail to  the  commissioner  at  the
 commissioner's  office  in Albany at least ninety days prior to the date
 it is to become effective.  However,  the  commissioner  may  waive  and
 reduce  such  ninety-day minimum notice requirement to a mailing of such
 certified copy by registered or certified mail within a  period  of  not
 less  than  thirty days prior to such effective date if the commissioner
 deems such action to be consistent with the commissioner's duties  under
 section  twelve  hundred fifty of this article and the commissioner acts
 by resolution. Where the restriction  provided  for  in  section  twelve
 hundred  twenty-three  of this article as to the effective date of a tax
 and the notice requirement provided for therein are applicable and  have
 not  been  waived,  the  restriction  and  notice requirement in section
 twelve hundred twenty-three of this article shall also apply.
   § 2. This act shall take effect immediately.