S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7081
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               April 5, 2019
                                ___________
 
 Introduced  by M. of A. PRETLOW -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN ACT to amend the tax law, in relation to authorizing  the  county  of
   Westchester to impose an additional rate of sales and compensating use
   tax;  and  to  amend chapter 272 of the laws of 1991, amending the tax
   law relating to the method of disposition of  sales  and  compensating
   use  tax  revenue  in  Westchester county and enacting the Westchester
   county spending limitation act, in relation to extending  the  expira-
   tion thereof
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subparagraph (i) of the opening paragraph of  section  1210
 of the tax law is amended by adding a new clause 42 to read as follows:
   (42)  THE  COUNTY  OF  WESTCHESTER  IS  HEREBY  FURTHER AUTHORIZED AND
 EMPOWERED TO ADOPT AND  AMEND  LOCAL  LAWS,  ORDINANCES  OR  RESOLUTIONS
 IMPOSING  SUCH  TAXES  AT  A  RATE THAT IS ONE PERCENT ADDITIONAL TO THE
 THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH  FOR  SUCH  COUNTY
 FOR  THE  PERIOD  BEGINNING JUNE FIRST, TWO THOUSAND NINETEEN AND ENDING
 NOVEMBER THIRTIETH, TWO THOUSAND TWENTY-TWO;
   § 2. Subdivision (a) of section 1223 of the  tax  law,  as  separately
 amended  by chapters 191 and 217 of the laws of 2013, is amended to read
 as follows:
   (a) No transaction taxable under sections twelve hundred  two  through
 twelve  hundred  four  of  this  article shall be taxed pursuant to this
 article by any county or by any city located therein, or by both, at  an
 aggregate rate in excess of the highest rate set forth in the applicable
 subdivision  of  section  twelve  hundred one of this article or, in the
 case of any taxes imposed pursuant to the authority  of  section  twelve
 hundred  ten  or twelve hundred eleven of this article (other than taxes
 imposed by the county of Nassau, Erie,  Steuben,  Cattaraugus,  Suffolk,
 Oneida,  Genesee,  Greene, Franklin, Hamilton, Herkimer, Tioga, Orleans,
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD09824-14-9

 A. 7081                             2
 
 Allegany,  Ulster,  Albany,  Rensselaer,  Tompkins,  Wyoming,  Columbia,
 Schuyler,  Rockland, Chenango, Monroe, Chemung, Seneca, Sullivan, Wayne,
 Livingston, Schenectady, Montgomery, Delaware, Clinton, Niagara,  Yates,
 Lewis,  Essex,  Dutchess, Schoharie, Putnam, Chautauqua, Orange, Oswego,
 Ontario, Jefferson, St. Lawrence, WESTCHESTER or  Onondaga  and  by  the
 county  of Cortland and the city of Cortland and by the county of Broome
 and the city of Binghamton and by the county of Cayuga and the  city  of
 Auburn  and  by  the county of Otsego and the city of Oneonta and by the
 county of Madison and the city of Oneida and by the county of Fulton and
 the city of Gloversville or the city of Johnstown as provided in section
 twelve hundred ten of this  article)  at  a  rate  in  excess  of  three
 percent,  except  that,  [in  the city of Yonkers,] in the city of Mount
 Vernon, in the city of New Rochelle, in the city of Fulton [and], in the
 city of Oswego, [the rate may not be in excess of four percent]  and  in
 the city of White Plains, the rate may not be in excess of four percent,
 AND  IN  THE  CITY OF YONKERS, THE RATE MAY NOT BE IN EXCESS OF FOUR AND
 ONE-HALF PERCENT, and except that in the city  of  Poughkeepsie  in  the
 county  of  Dutchess,  if  such  county  withdraws from the metropolitan
 commuter transportation district  pursuant  to  section  twelve  hundred
 seventy-nine-b  of the public authorities law and if the revenues from a
 three-eighths percent rate of such tax imposed by such county,  pursuant
 to  the  authority  of  section  twelve hundred ten of this article, are
 required by local laws, ordinances or resolutions to be  set  aside  for
 mass transportation purposes, the rate may not be in excess of three and
 three-eighths percent.
   §  3.  Subdivision  (a)  of section 1223 of the tax law, as amended by
 section two of this act, is amended to read as follows:
   (a) No transaction taxable under sections twelve hundred  two  through
 twelve  hundred  four  of  this  article shall be taxed pursuant to this
 article by any county or by any city located therein, or by both, at  an
 aggregate rate in excess of the highest rate set forth in the applicable
 subdivision  of  section  twelve  hundred one of this article or, in the
 case of any taxes imposed pursuant to the authority  of  section  twelve
 hundred  ten  or twelve hundred eleven of this article (other than taxes
 imposed by the county of Nassau, Erie,  Steuben,  Cattaraugus,  Suffolk,
 Oneida,  Genesee,  Greene, Franklin, Hamilton, Herkimer, Tioga, Orleans,
 Allegany,  Ulster,  Albany,  Rensselaer,  Tompkins,  Wyoming,  Columbia,
 Schuyler,  Rockland, Chenango, Monroe, Chemung, Seneca, Sullivan, Wayne,
 Livingston, Schenectady, Montgomery, Delaware, Clinton, Niagara,  Yates,
 Lewis,  Essex,  Dutchess, Schoharie, Putnam, Chautauqua, Orange, Oswego,
 Ontario, Jefferson, St. Lawrence, Westchester or  Onondaga  and  by  the
 county  of Cortland and the city of Cortland and by the county of Broome
 and the city of Binghamton and by the county of Cayuga and the  city  of
 Auburn  and  by  the county of Otsego and the city of Oneonta and by the
 county of Madison and the city of Oneida and by the county of Fulton and
 the city of Gloversville or the city of Johnstown as provided in section
 twelve hundred ten of this  article)  at  a  rate  in  excess  of  three
 percent,  except  that,  IN  THE  CITY  OF YONKERS, in the city of Mount
 Vernon, in the city of New Rochelle, in the city of Fulton, in the  city
 of  Oswego,  and  in  the  city  of White Plains, the rate may not be in
 excess of four percent[, and in the city of Yonkers, the rate may not be
 in excess of four and one-half percent], and except that in the city  of
 Poughkeepsie  in  the  county of Dutchess, if such county withdraws from
 the metropolitan commuter transportation district  pursuant  to  section
 twelve  hundred  seventy-nine-b of the public authorities law and if the
 revenues from a three-eighths percent rate of such tax imposed  by  such

 A. 7081                             3
 
 county,  pursuant to the authority of section twelve hundred ten of this
 article, are required by local laws, ordinances or resolutions to be set
 aside for mass transportation purposes, the rate may not be in excess of
 three and three-eighths percent.
   §  4.  Section 1224 of the tax law is amended by adding a new subdivi-
 sion (jj) to read as follows:
   (JJ) THE COUNTY OF WESTCHESTER SHALL HAVE THE SOLE RIGHT TO IMPOSE THE
 ADDITIONAL ONE PERCENT RATE OF TAX WHICH SUCH COUNTY  IS  AUTHORIZED  TO
 IMPOSE  PURSUANT  TO THE AUTHORITY OF SECTION TWELVE HUNDRED TEN OF THIS
 ARTICLE IN THE AREA OF THE COUNTY OUTSIDE THE CITIES  OF  MOUNT  VERNON,
 NEW  ROCHELLE,  WHITE  PLAINS AND YONKERS.   SUCH ADDITIONAL RATE OF TAX
 SHALL BE IN ADDITION TO ANY OTHER TAX WHICH SUCH COUNTY  MAY  IMPOSE  OR
 MAY BE IMPOSING PURSUANT TO THIS ARTICLE OR ANY OTHER LAW AND SUCH ADDI-
 TIONAL RATE OF TAX SHALL NOT BE SUBJECT TO PREEMPTION. THE MAXIMUM THREE
 PERCENT  RATE  REFERRED  TO  IN THIS SECTION SHALL BE CALCULATED WITHOUT
 REFERENCE TO THE ADDITIONAL ONE PERCENT RATE OF TAX WHICH THE COUNTY  OF
 WESTCHESTER  IS  AUTHORIZED  AND  EMPOWERED TO ADOPT PURSUANT TO SECTION
 TWELVE HUNDRED TEN OF THIS ARTICLE.
   § 5. Section 1262-b of the tax law, as amended by section 1 of part  A
 of chapter 8 of the laws of 2004, is amended to read as follows:
   § 1262-b. The Westchester county property tax stabilization and relief
 act.  [(a)] Notwithstanding any other provision of law to the contrary[,
 if]: (A) IF the county of Westchester imposes sales and compensating use
 taxes pursuant to subdivision (a) of section twelve hundred ten of  this
 article at the rate of three percent:
   (1)  The  county  shall allocate ONE-HALF OF net collections from such
 taxes imposed [at the rate of one  and  one-half  percent]  PURSUANT  TO
 SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS ARTICLE countywide
 among the cities and towns of the county on the basis of the ratio which
 the  full  valuation  of real property in each city or town bears to the
 aggregate full valuation of real property in all cities and towns of the
 county.  Amounts so allocated shall be credited to each of  said  cities
 and  towns  against  the  county taxes levied upon real property in said
 cities and towns.
   (2) The county shall allocate and  credit  or  pay  ONE-THIRD  OF  net
 collections  [received  by  the  county  by reason of its additional one
 percent rate of] FROM such taxes [on] IMPOSED  PURSUANT  TO  SUBDIVISION
 (A)  OF  SECTION  TWELVE  HUNDRED TEN OF THIS ARTICLE TO the area of the
 county outside any city imposing sales and compensating use taxes  at  a
 rate of one and one-half percent or greater pursuant to the authority of
 subdivision  (a) or at any rate pursuant to the authority of subdivision
 (b) of section twelve hundred ten of this article as follows:
   (A) One-third of such net collections shall be allocated and  credited
 in the manner set forth in paragraph one of this subdivision.
   (B)  One-sixth  of  such  net  collections shall be allocated and paid
 quarterly by the county commissioner of finance, in cash, to the several
 school districts in such area of the county outside any such city impos-
 ing sales and compensating use taxes. Such allocation  and  payment,  to
 such  several  school districts, shall be made on the basis of the ratio
 which the population of each such school district bears to the aggregate
 population of all of the school districts in such area. In the  case  of
 school  districts  which  are partially within and partially without the
 county, or partially within or partially without the area of the  county
 outside a city imposing sales and compensating use taxes, the allocation
 and  payment  to each such school district shall be made on the basis of
 the population in such school district in the county, or in such area of

 A. 7081                             4
 
 the county outside a city imposing sales and compensating use taxes,  as
 the case may be. Such populations shall be determined in accordance with
 the  latest  federal  census  or special population census under section
 twenty of the general municipal law completed and published prior to the
 end  of the quarter in which such allocation and payment are made, which
 special population census shall include the entire area of  the  county;
 provided  that  such  special  population census shall not be taken more
 than once in every two years. A school district split between  Westches-
 ter  county  and  another county shall apply such allocation and payment
 solely to the benefit of the residents of the county in which the  sales
 and compensating use taxes are imposed.
   (C) One-half of such net collections shall be allocated and paid quar-
 terly  by the county commissioner of finance, in cash, to the cities not
 imposing sales and compensating use taxes and to the towns and  villages
 on  which such [additional one percent] rate is imposed, on the basis of
 the ratio which the population of each such city,  town  or  village  on
 which  such [additional one percent] rate is imposed bears to the entire
 population of all such cities, towns and villages in the area  on  which
 such [additional one percent] rate is imposed. Such populations shall be
 determined in accordance with the latest federal census or special popu-
 lation  census  under  section  twenty  of  the  general  municipal  law
 completed and published prior to the end of the quarter  in  which  such
 allocation  is  made,  which special population census shall include the
 entire area of the county; provided that such special population  census
 shall not be taken more than once in every two years.
   (D)  The  quarterly  allocation  and payment of cash to cities, towns,
 villages and school districts provided  for  under  this  paragraph  and
 under  paragraph  three of this subdivision AND UNDER SUBDIVISION (B) OF
 THIS SECTION may be made after payment by the state comptroller  to  the
 county  of the net collections subject to such allocation and receipt by
 the county commissioner of finance of the  quarterly  settlement  report
 issued  by  the  department, and may include adjustments for corrections
 applicable to such allocations. All ratios  established  by  the  county
 commissioner  of  finance  with respect to allocations to cities, towns,
 villages and school districts under this subdivision AND UNDER  SUBDIVI-
 SION  (B)  OF  THIS SECTION shall be carried to four decimal places. The
 allocation of net collections and payment of  cash  provided  for  under
 this  paragraph  and under paragraph three of this subdivision AND UNDER
 SUBDIVISION (B) OF THIS SECTION shall be made to a town based  upon  the
 population  of  the  town  less  the  population of any village therein,
 provided that a town/village or village/town shall be deemed  a  village
 for  the  purpose  of determining such allocation. The allocation of net
 collections and payment of cash provided for under  this  paragraph  and
 under  paragraph  three of this subdivision AND UNDER SUBDIVISION (B) OF
 THIS SECTION shall be applied by the cities, towns, villages and  school
 districts  receiving such allocation and payment as a credit against the
 taxes upon real property  imposed  by  such  municipalities  and  school
 districts,  respectively.  The  allocation and payment received by towns
 shall be credited against real property taxes in either the general fund
 town-wide or the town outside village fund or a combination thereof.
   (3) The county shall allocate and  credit  or  pay  ONE-SIXTH  OF  net
 collections [received by the county by reason of its additional one-half
 percent  rate  of]  FROM such taxes imposed [on] PURSUANT TO SUBDIVISION
 (A) OF SECTION TWELVE HUNDRED TEN OF THIS ARTICLE TO  the  area  of  the
 county  outside  any city imposing sales and compensating use taxes at a
 rate of one and one-half percent or greater pursuant to the authority of

 A. 7081                             5
 
 subdivision (a) or at any rate pursuant to the authority of  subdivision
 (b) of section twelve hundred ten of this article as follows:
   (A)  Seventy  percent of such net collections shall be retained by the
 county to be used for any county purpose.
   (B) Ten percent of such net collections shall be allocated and paid in
 the manner set forth in subparagraph (B) of paragraph two of this subdi-
 vision.
   (C) Twenty percent of such net collections shall be allocated and paid
 in the manner set forth in subparagraph (C) of  paragraph  two  of  this
 subdivision.
   (b)  IF  THE  COUNTY OF WESTCHESTER IMPOSES THE ADDITIONAL ONE PERCENT
 RATE OF SALES AND COMPENSATING USE TAX AUTHORIZED BY CLAUSE FORTY-TWO OF
 SUBPARAGRAPH (I) OF THE OPENING PARAGRAPH OF SECTION TWELVE HUNDRED  TEN
 OF  THIS  ARTICLE,  THE    COUNTY  SHALL  ALLOCATE AND CREDIT OR PAY NET
 COLLECTIONS FROM SUCH ADDITIONAL ONE PERCENT  RATE  IN  THE  MANNER  SET
 FORTH IN PARAGRAPH THREE OF SUBDIVISION (A) OF THIS SECTION WITH RESPECT
 TO THE AREA OF THE COUNTY OUTSIDE ANY CITY IMPOSING SALES AND COMPENSAT-
 ING  USE TAXES AT A RATE OF ONE AND ONE-HALF PERCENT OR GREATER PURSUANT
 TO THE AUTHORITY OF SUBDIVISION (A) OF SECTION  TWELVE  HUNDRED  TEN  OF
 THIS ARTICLE OR AT ANY RATE PURSUANT TO THE AUTHORITY OF SUBDIVISION (B)
 OF SECTION TWELVE HUNDRED TEN OF THIS ARTICLE.
   (C) Nothing in this section shall be construed to impair the powers of
 a  city  currently imposing sales and compensating use taxes pursuant to
 the authority of section twelve hundred ten of this article from contin-
 uing to do so in accordance with law. No school  district  in  any  city
 imposing  such  sales  and  compensating  use taxes shall be entitled to
 receive a cash allocation and payment under paragraph two  or  three  of
 subdivision  (a) OR UNDER SUBDIVISION (B) of this section. No city, town
 or village authorized or entitled to receive an allocation under subpar-
 agraph (C) of paragraph two or subparagraph (C) of  paragraph  three  of
 subdivision  (a)  OR  UNDER  SUBDIVISION  (B)  of  this section shall be
 authorized or entitled to receive  any  cash  allocation  under  section
 twelve hundred sixty-two of this article.
   §  6.  Subdivision  e of section 4 and sections 5, 7 and 16 of chapter
 272 of the laws of 1991, amending the tax law relating to the method  of
 disposition  of  sales  and  compensating use tax revenue in Westchester
 county and enacting the Westchester county spending limitation  act,  as
 amended  by  chapter  81  of  the  laws  of 2017, are amended to read as
 follows:
   e. "Spending limitation" means the maximum amount of  county  spending
 established  in  county fiscal years 1992, 1993, 1994, 1995, 1996, 1997,
 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008,  2009,
 2010,  2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019 [and], 2020,
 2021 AND 2022.
   § 5. Establishment of annual spending limitation. a. For county fiscal
 years 1992, 1993, 1994, 1995, 1996, 1997, 1998, 1999, 2000, 2001,  2002,
 2003,  2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012, 2013, 2014,
 2015, 2016, 2017, 2018, 2019 [and], 2020, 2021 AND 2022 there  shall  be
 in  effect  an annual spending limitation. The spending limitation shall
 be derived from a fixed percentage reflecting the  ratio  of  base  year
 spending  to  county  personal  income.  County personal income for such
 calculation shall be for the period January 1, 1986 through December 31,
 1986. Such percentage shall be applied to county personal income for the
 period January 1, 1989 through  December  31,  1989,  to  determine  the
 spending limitation for county fiscal year 1992; to determine the spend-
 ing  limitation  for  county  fiscal year 1993, such percentage shall be

 A. 7081                             6
 
 applied to county personal income for the period January 1, 1990 through
 December 31, 1990; to  determine  the  spending  limitation  for  county
 fiscal  year  1994,  such percentage shall be applied to county personal
 income  for  the  period  January  1, 1991 through December 31, 1991; to
 determine the spending limitation for  county  fiscal  year  1995,  such
 percentage  shall  be  applied  to county personal income for the period
 January 1, 1992 through December 31, 1992;  to  determine  the  spending
 limitation for county fiscal year 1996, such percentage shall be applied
 to  county personal income for the period January 1, 1993 through Decem-
 ber 31, 1993; to determine the spending  limitation  for  county  fiscal
 year  1997,  such  percentage shall be applied to county personal income
 for the period January 1, 1994 through December 31, 1994;  to  determine
 the  spending  limitation  for  county fiscal year 1998, such percentage
 shall be applied to county personal income for  the  period  January  1,
 1995 through December 31, 1995; to determine the spending limitation for
 county  fiscal  year  1999,  such  percentage shall be applied to county
 personal income for the period January  1,  1996  through  December  31,
 1996;  to determine the spending limitation for county fiscal year 2000,
 such percentage shall be applied to county personal income for the peri-
 od January 1, 1997 through December 31, 1997; to determine the  spending
 limitation for county fiscal year 2001, such percentage shall be applied
 to  county personal income for the period January 1, 1998 through Decem-
 ber 31, 1998; to determine the spending  limitation  for  county  fiscal
 year  2002,  such  percentage shall be applied to county personal income
 for the period January 1, 1999 through December 31, 1999;  to  determine
 the  spending  limitation  for  county fiscal year 2003, such percentage
 shall be applied to county personal income for  the  period  January  1,
 2000 through December 31, 2000; to determine the spending limitation for
 county  fiscal  year  2004,  such  percentage shall be applied to county
 personal income for the period January  1,  2001  through  December  31,
 2001;  to determine the spending limitation for county fiscal year 2005,
 such percentage shall be applied to county personal income for the peri-
 od January 1, 2002 through December 31, 2002; to determine the  spending
 limitation for county fiscal year 2006, such percentage shall be applied
 to  county personal income for the period January 1, 2003 through Decem-
 ber 31, 2003; to determine the spending limitation for the county fiscal
 year 2007, such percentage shall be applied to  county  personal  income
 for  the  period January 1, 2004 through December 31, 2004; to determine
 the spending limitation for the county fiscal year 2008, such percentage
 shall be applied to county personal income for  the  period  January  1,
 2005 through December 31, 2005; to determine the spending limitation for
 the  county fiscal year 2009, such percentage shall be applied to county
 personal income for the period January  1,  2006  through  December  31,
 2006;  to  determine  the spending limitation for the county fiscal year
 2010, such percentage shall be applied to county personal income for the
 period January 1, 2007 through  December  31,  2007;  to  determine  the
 spending  limitation  for  the  county fiscal year 2011, such percentage
 shall be applied to county personal income for  the  period  January  1,
 2008 through December 31, 2008; to determine the spending limitation for
 the  county fiscal year 2012, such percentage shall be applied to county
 personal income for the period January  1,  2009  through  December  31,
 2009;  to  determine  the spending limitation for the county fiscal year
 2013, such percentage shall be applied to county personal income for the
 period January 1, 2010 through  December  31,  2010;  to  determine  the
 spending  limitation  for  the  county fiscal year 2014, such percentage
 shall be applied to county personal income for  the  period  January  1,

 A. 7081                             7
 
 2011 through December 31, 2011; to determine the spending limitation for
 the  county fiscal year 2015, such percentage shall be applied to county
 personal income for the period January  1,  2012  through  December  31,
 2012;  to determine the spending limitation for county fiscal year 2016,
 such percentage shall be applied to the county personal income  for  the
 period  January  1,  2013  through  December  31, 2013; to determine the
 spending limitation for the county fiscal  year  2017,  such  percentage
 shall  be  applied  to  county personal income for the period January 1,
 2014 through December 31, 2014; and to determine the spending limitation
 for county fiscal year 2018, such percentage shall  be  applied  to  the
 county  personal  income for the period January 1, 2015 through December
 31, 2015; to determine the spending limitation  for  the  county  fiscal
 year  2019,  such  percentage shall be applied to county personal income
 for the period January 1, 2016 through December 31, 2016; and to  deter-
 mine  the spending limitation for county fiscal year 2020, such percent-
 age shall be applied to the county personal income for the period  Janu-
 ary  1,  2017  through  December 31, 2017; AND TO DETERMINE THE SPENDING
 LIMITATION FOR THE COUNTY FISCAL YEAR 2021,  SUCH  PERCENTAGE  SHALL  BE
 APPLIED TO COUNTY PERSONAL INCOME FOR THE PERIOD JANUARY 1, 2018 THROUGH
 DECEMBER  31,  2018;  AND  TO  DETERMINE THE SPENDING LIMITATION FOR THE
 COUNTY FISCAL YEAR 2022, SUCH PERCENTAGE  SHALL  BE  APPLIED  TO  COUNTY
 PERSONAL  INCOME  FOR  THE  PERIOD  JANUARY 1, 2019 THROUGH DECEMBER 31,
 2019.
   b. The spending limitation shall serve as a statutory  cap  on  county
 spending  to be reflected in the tentative budget as well as the enacted
 budget for county fiscal years beginning in 1992.
   § 7. Mandatory tax reduction. In the event that  the  county  spending
 subject  to the spending limitation exceeds such limitation in the adop-
 tive county budget for county fiscal year 1992, 1993, 1994, 1995,  1996,
 1997,  1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008,
 2009, 2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018,  2019  [or],
 2020, 2021 OR 2022 then section 1262-b of the tax law shall be repealed.
   §  16. This act shall take effect immediately, provided, however, that
 sections one through seven of this act shall be in full force and effect
 until [May 31, 2020, provided, however, that if the county of  Westches-
 ter  imposes the tax authorized by section 1210 of the tax law in excess
 of three percent, then sections one through seven of this act  shall  be
 deemed  repealed; provided that the commissioner of taxation and finance
 shall notify the legislative bill drafting commission upon the repeal of
 section 1262-b of the tax law pursuant to section seven of the Westches-
 ter county spending limitation act in  order  that  the  commission  may
 maintain an accurate and timely effective data base of the official text
 of  laws  of  the  state  of  New  York  in furtherance of effecting the
 provisions of section 44 of the legislative law and section 70-b of  the
 public officers law] NOVEMBER 30, 2022.
   §  7.  This act shall take effect immediately; provided, however, that
 section three of this act shall take effect December 1, 2020,  provided,
 further,  that  the  amendments to section 1262-b of the tax law made by
 section five of this act shall not affect the expiration of such section
 and shall expire therewith; provided, further, that  the  amendments  to
 sections 4, 5, and 7 of chapter 272 of the laws of 1991 shall not affect
 the expiration of such sections and shall expire therewith.