S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8016
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 30, 2019
                                ___________
 
 Introduced  by  M.  of  A.  JEAN-PIERRE -- read once and referred to the
   Committee on Ways and Means
 
 AN ACT to amend the tax law and the state finance law,  in  relation  to
   authorizing  funds  to  be  transferred  to  the public transportation
   system operating assistance account and the metropolitan  mass  trans-
   portation operating assistance account
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1.  Subdivision 1 of section 171-a of the tax law, as  amended
 by section 3 of part MM of chapter 59 of the laws of 2018, is amended to
 read as follows:
   1.  All  taxes,  interest, penalties and fees collected or received by
 the commissioner or the commissioner's duly authorized agent under arti-
 cles nine (except section one hundred eighty-two-a thereof and except as
 otherwise  provided  in  section  two  hundred  five  thereof),  nine-A,
 twelve-A  (except  as  otherwise provided in section two hundred eighty-
 four-d thereof), thirteen, thirteen-A (except as otherwise  provided  in
 section  three  hundred  twelve  thereof),  eighteen,  nineteen,  twenty
 (except as otherwise provided in section four hundred eighty-two  there-
 of),  twenty-B, twenty-one, twenty-two, twenty-four, twenty-six, twenty-
 eight (except as otherwise provided in section  eleven  hundred  two  or
 eleven  hundred three thereof), twenty-eight-A, [twenty-nine-B,] thirty-
 one (except as otherwise provided in section fourteen hundred twenty-one
 thereof), thirty-three and  thirty-three-A  of  this  chapter  shall  be
 deposited  daily  in  one  account  with such responsible banks, banking
 houses or trust companies as may be designated by  the  comptroller,  to
 the credit of the comptroller. 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 such articles  of  this
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD06908-04-9

 A. 8016                             2
 
 chapter,  the  comptroller  shall retain in the comptroller's hands such
 amount as the commissioner may determine to be necessary for refunds  or
 reimbursements  under  such articles of this chapter out of which amount
 the comptroller shall pay any refunds or reimbursements to which taxpay-
 ers  shall  be  entitled  under  the provisions of such articles of this
 chapter. The commissioner and the comptroller shall maintain a system of
 accounts showing the amount of revenue collected or received  from  each
 of the taxes imposed by such articles.  The comptroller, after reserving
 the  amount  to  pay such refunds or reimbursements, shall, on or before
 the tenth day of each month, pay into the state treasury to  the  credit
 of  the general fund all revenue deposited under this section during the
 preceding calendar month and remaining to the  comptroller's  credit  on
 the  last  day  of such preceding month, (i) except that the comptroller
 shall pay to the state department of  social  services  that  amount  of
 overpayments  of  tax  imposed by article twenty-two of this chapter and
 the interest on such amount which is certified to the comptroller by the
 commissioner as the amount  to  be  credited  against  past-due  support
 pursuant to subdivision six of section one hundred seventy-one-c of this
 article,  (ii) and except that the comptroller shall pay to the New York
 state higher education services corporation and the state university  of
 New  York or the city university of New York respectively that amount of
 overpayments of tax imposed by article twenty-two of  this  chapter  and
 the interest on such amount which is certified to the comptroller by the
 commissioner as the amount to be credited against the amount of defaults
 in  repayment  of guaranteed student loans and state university loans or
 city university loans  pursuant  to  subdivision  five  of  section  one
 hundred  seventy-one-d and subdivision six of section one hundred seven-
 ty-one-e of this article, (iii) and except further that, notwithstanding
 any law, the comptroller shall credit to the revenue arrearage  account,
 pursuant  to  section ninety-one-a of the state finance law, that amount
 of overpayment of tax imposed by article nine, nine-A, twenty-two, thir-
 ty, thirty-A, thirty-B or thirty-three of this chapter, and any interest
 thereon, which is certified to the comptroller by  the  commissioner  as
 the  amount  to  be credited against a past-due legally enforceable debt
 owed to a state agency pursuant to paragraph (a) of subdivision  six  of
 section one hundred seventy-one-f of this article, provided, however, he
 shall  credit  to  the  special  offset  fiduciary  account, pursuant to
 section ninety-one-c of the state finance law, any such amount  credita-
 ble  as  a liability as set forth in paragraph (b) of subdivision six of
 section one hundred seventy-one-f  of  this  article,  (iv)  and  except
 further  that  the  comptroller  shall  pay to the city of New York that
 amount of overpayment of tax imposed by article  nine,  nine-A,  twenty-
 two,  thirty, thirty-A, thirty-B or thirty-three of this chapter and any
 interest thereon that is certified to the comptroller by the commission-
 er as the amount to be credited against city of  New  York  tax  warrant
 judgment  debt  pursuant  to  section  one hundred seventy-one-l of this
 article, (v) and except further that the  comptroller  shall  pay  to  a
 non-obligated  spouse that amount of overpayment of tax imposed by arti-
 cle twenty-two of this chapter and the interest on such amount which has
 been credited pursuant to section one hundred seventy-one-c, one hundred
 seventy-one-d, one hundred seventy-one-e, one hundred  seventy-one-f  or
 one  hundred seventy-one-l of this article and which is certified to the
 comptroller by the commissioner as the  amount  due  such  non-obligated
 spouse  pursuant  to  paragraph  six  of  subsection  (b) of section six
 hundred fifty-one of this chapter; and (vi) the comptroller shall deduct
 a like amount which the comptroller shall pay into the treasury  to  the

 A. 8016                             3
 
 credit  of  the  general  fund  from amounts subsequently payable to the
 department of social services, the state university  of  New  York,  the
 city  university  of  New  York, or the higher education services corpo-
 ration,  or  the  revenue  arrearage account or special offset fiduciary
 account pursuant to section ninety-one-a or ninety-one-c  of  the  state
 finance  law, as the case may be, whichever had been credited the amount
 originally withheld from such overpayment, and  (vii)  with  respect  to
 amounts  originally  withheld  from such overpayment pursuant to section
 one hundred seventy-one-l of this article and paid to the  city  of  New
 York,  the  comptroller shall collect a like amount from the city of New
 York.
   § 2.  Subdivision 1 of section 171-a of the tax  law,  as  amended  by
 section  3  of  part XX of chapter 59 of the laws of 2019, is amended to
 read as follows:
   1. All taxes, interest, penalties and fees collected  or  received  by
 the commissioner or the commissioner's duly authorized agent under arti-
 cles nine (except section one hundred eighty-two-a thereof and except as
 otherwise  provided  in  section  two  hundred  five  thereof),  nine-A,
 twelve-A (except as otherwise provided in section  two  hundred  eighty-
 four-d  thereof),  thirteen, thirteen-A (except as otherwise provided in
 section  three  hundred  twelve  thereof),  eighteen,  nineteen,  twenty
 (except  as otherwise provided in section four hundred eighty-two there-
 of), twenty-B, twenty-D, twenty-one,  twenty-two,  twenty-four,  twenty-
 six,  twenty-eight  (except  as  otherwise  provided  in  section eleven
 hundred two or eleven hundred three thereof),  twenty-eight-A,  [twenty-
 nine-B,]  thirty-one  (except  as otherwise provided in section fourteen
 hundred twenty-one thereof), thirty-three  and  thirty-three-A  of  this
 chapter  shall  be  deposited daily in one account with such responsible
 banks, banking houses or trust companies as may  be  designated  by  the
 comptroller,  to  the  credit of the comptroller. 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 such
 articles  of  this  chapter,  the  comptroller shall retain in the comp-
 troller's hands such amount as the  commissioner  may  determine  to  be
 necessary  for  refunds  or  reimbursements  under such articles of this
 chapter out of which amount the comptroller shall  pay  any  refunds  or
 reimbursements to which taxpayers shall be entitled under the provisions
 of  such  articles of this chapter. The commissioner and the comptroller
 shall maintain a system  of  accounts  showing  the  amount  of  revenue
 collected  or  received from each of the taxes imposed by such articles.
 The comptroller, after reserving the  amount  to  pay  such  refunds  or
 reimbursements,  shall,  on  or  before the tenth day of each month, pay
 into the state treasury to the credit of the general  fund  all  revenue
 deposited  under  this  section  during the preceding calendar month and
 remaining to the comptroller's credit on the last day of such  preceding
 month, (i) except that the comptroller shall pay to the state department
 of social services that amount of overpayments of tax imposed by article
 twenty-two  of  this  chapter  and  the interest on such amount which is
 certified to the comptroller by the commissioner as  the  amount  to  be
 credited against past-due support pursuant to subdivision six of section
 one  hundred  seventy-one-c  of  this  article, (ii) and except that the
 comptroller shall pay to the New York state  higher  education  services
 corporation  and the state university of New York or the city university
 of New York respectively that amount of overpayments of tax  imposed  by

 A. 8016                             4
 
 article twenty-two of this chapter and the interest on such amount which
 is  certified to the comptroller by the commissioner as the amount to be
 credited against the amount  of  defaults  in  repayment  of  guaranteed
 student loans and state university loans or city university loans pursu-
 ant  to subdivision five of section one hundred seventy-one-d and subdi-
 vision six of section one hundred seventy-one-e of this  article,  (iii)
 and  except further that, notwithstanding any law, the comptroller shall
 credit  to  the  revenue  arrearage   account,   pursuant   to   section
 ninety-one-a of the state finance law, that amount of overpayment of tax
 imposed  by article nine, nine-A, twenty-two, thirty, thirty-A, thirty-B
 or thirty-three of this chapter, and  any  interest  thereon,  which  is
 certified  to  the  comptroller  by the commissioner as the amount to be
 credited against a past-due legally enforceable debt  owed  to  a  state
 agency  pursuant  to  paragraph  (a)  of  subdivision six of section one
 hundred seventy-one-f of this article, provided, however, he shall cred-
 it to the special offset fiduciary account, pursuant to section  ninety-
 one-c  of the state finance law, any such amount creditable as a liabil-
 ity as set forth in paragraph (b) of  subdivision  six  of  section  one
 hundred  seventy-one-f of this article, (iv) and except further that the
 comptroller shall pay to the city of New York that amount of overpayment
 of tax imposed by article nine, nine-A,  twenty-two,  thirty,  thirty-A,
 thirty-B  or  thirty-three of this chapter and any interest thereon that
 is certified to the comptroller by the commissioner as the amount to  be
 credited  against city of New York tax warrant judgment debt pursuant to
 section one hundred  seventy-one-l  of  this  article,  (v)  and  except
 further  that  the  comptroller shall pay to a non-obligated spouse that
 amount of overpayment of tax imposed by article twenty-two of this chap-
 ter and the interest on such amount which has been credited pursuant  to
 section  one  hundred  seventy-one-c,  one  hundred  seventy-one-d,  one
 hundred seventy-one-e, one hundred seventy-one-f or one  hundred  seven-
 ty-one-l  of  this  article and which is certified to the comptroller by
 the commissioner as the amount due such non-obligated spouse pursuant to
 paragraph six of subsection (b) of section six hundred fifty-one of this
 chapter; and (vi) the comptroller shall deduct a like amount  which  the
 comptroller  shall  pay  into  the treasury to the credit of the general
 fund from amounts subsequently  payable  to  the  department  of  social
 services,  the  state university of New York, the city university of New
 York, or the higher  education  services  corporation,  or  the  revenue
 arrearage  account  or  special  offset  fiduciary  account  pursuant to
 section ninety-one-a or ninety-one-c of the state finance  law,  as  the
 case  may be, whichever had been credited the amount originally withheld
 from such overpayment, and (vii)  with  respect  to  amounts  originally
 withheld  from such overpayment pursuant to section one hundred seventy-
 one-l of this article and paid to the city of New York, the  comptroller
 shall collect a like amount from the city of New York.
   §  3.  Subdivision  1  of  section 171-a of the tax law, as amended by
 section 4 of part XX of chapter 59 of the laws of 2019,  is  amended  to
 read as follows:
   1.  All  taxes,  interest, penalties and fees collected or received by
 the commissioner or the commissioner's duly authorized agent under arti-
 cles nine (except section one hundred eighty-two-a thereof and except as
 otherwise  provided  in  section  two  hundred  five  thereof),  nine-A,
 twelve-A  (except  as  otherwise provided in section two hundred eighty-
 four-d thereof), thirteen, thirteen-A (except as otherwise  provided  in
 section  three  hundred  twelve  thereof),  eighteen,  nineteen,  twenty
 (except as otherwise provided in section four hundred eighty-two  there-

 A. 8016                             5
 
 of),  twenty-D, twenty-one, twenty-two, twenty-four, twenty-six, twenty-
 eight (except as otherwise provided in section  eleven  hundred  two  or
 eleven  hundred three thereof), twenty-eight-A, [twenty-nine-B,] thirty-
 one (except as otherwise provided in section fourteen hundred twenty-one
 thereof),  thirty-three  and  thirty-three-A  of  this  chapter shall be
 deposited daily in one account  with  such  responsible  banks,  banking
 houses  or  trust  companies as may be designated by the comptroller, to
 the credit of the comptroller. 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 such articles of this
 chapter, the comptroller shall retain in the  comptroller's  hands  such
 amount  as the commissioner may determine to be necessary for refunds or
 reimbursements under such articles of this chapter out of  which  amount
 the comptroller shall pay any refunds or reimbursements to which taxpay-
 ers  shall  be  entitled  under  the provisions of such articles of this
 chapter. The commissioner and the comptroller shall maintain a system of
 accounts showing the amount of revenue collected or received  from  each
 of the taxes imposed by such articles.  The comptroller, after reserving
 the  amount  to  pay such refunds or reimbursements, shall, on or before
 the tenth day of each month, pay into the state treasury to  the  credit
 of  the general fund all revenue deposited under this section during the
 preceding calendar month and remaining to the  comptroller's  credit  on
 the  last  day  of such preceding month, (i) except that the comptroller
 shall pay to the state department of  social  services  that  amount  of
 overpayments  of  tax  imposed by article twenty-two of this chapter and
 the interest on such amount which is certified to the comptroller by the
 commissioner as the amount  to  be  credited  against  past-due  support
 pursuant to subdivision six of section one hundred seventy-one-c of this
 article,  (ii) and except that the comptroller shall pay to the New York
 state higher education services corporation and the state university  of
 New  York or the city university of New York respectively that amount of
 overpayments of tax imposed by article twenty-two of  this  chapter  and
 the interest on such amount which is certified to the comptroller by the
 commissioner as the amount to be credited against the amount of defaults
 in  repayment  of guaranteed student loans and state university loans or
 city university loans  pursuant  to  subdivision  five  of  section  one
 hundred  seventy-one-d and subdivision six of section one hundred seven-
 ty-one-e of this article, (iii) and except further that, notwithstanding
 any law, the comptroller shall credit to the revenue arrearage  account,
 pursuant  to  section ninety-one-a of the state finance law, that amount
 of overpayment of tax imposed by article nine, nine-A, twenty-two, thir-
 ty, thirty-A, thirty-B or thirty-three of this chapter, and any interest
 thereon, which is certified to the comptroller by  the  commissioner  as
 the  amount  to  be credited against a past-due legally enforceable debt
 owed to a state agency pursuant to paragraph (a) of subdivision  six  of
 section one hundred seventy-one-f of this article, provided, however, he
 shall  credit  to  the  special  offset  fiduciary  account, pursuant to
 section ninety-one-c of the state finance law, any such amount  credita-
 ble  as  a liability as set forth in paragraph (b) of subdivision six of
 section one hundred seventy-one-f  of  this  article,  (iv)  and  except
 further  that  the  comptroller  shall  pay to the city of New York that
 amount of overpayment of tax imposed by article  nine,  nine-A,  twenty-
 two,  thirty, thirty-A, thirty-B or thirty-three of this chapter and any
 interest thereon that is certified to the comptroller by the commission-

 A. 8016                             6
 
 er as the amount to be credited against city of  New  York  tax  warrant
 judgment  debt  pursuant  to  section  one hundred seventy-one-l of this
 article, (v) and except further that the  comptroller  shall  pay  to  a
 non-obligated  spouse that amount of overpayment of tax imposed by arti-
 cle twenty-two of this chapter and the interest on such amount which has
 been credited pursuant to section one hundred seventy-one-c, one hundred
 seventy-one-d, one hundred seventy-one-e, one hundred  seventy-one-f  or
 one  hundred seventy-one-l of this article and which is certified to the
 comptroller by the commissioner as the  amount  due  such  non-obligated
 spouse  pursuant  to  paragraph  six  of  subsection  (b) of section six
 hundred fifty-one of this chapter; and (vi) the comptroller shall deduct
 a like amount which the comptroller shall pay into the treasury  to  the
 credit  of  the  general  fund  from amounts subsequently payable to the
 department of social services, the state university  of  New  York,  the
 city  university  of  New  York, or the higher education services corpo-
 ration, or the revenue arrearage account  or  special  offset  fiduciary
 account  pursuant  to  section ninety-one-a or ninety-one-c of the state
 finance law, as the case may be, whichever had been credited the  amount
 originally  withheld  from  such  overpayment, and (vii) with respect to
 amounts originally withheld from such overpayment  pursuant  to  section
 one  hundred  seventy-one-l  of this article and paid to the city of New
 York, the comptroller shall collect a like amount from the city  of  New
 York.
   §  4.  Section 1298 of the tax law, as added by section 18 of part AAA
 of chapter 59 of the laws of 2017, is amended to read as follows:
   § 1298. Deposit and disposition  of  revenue.  (A)  All  taxes,  fees,
 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] DAILY
 WITH SUCH RESPONSIBLE BANKS, BANKING HOUSES OR TRUST COMPANIES,  AS  MAY
 BE  DESIGNATED  BY THE COMPTROLLER, TO THE CREDIT OF THE COMPTROLLER FOR
 DISPOSAL PURSUANT TO SECTION EIGHTY-EIGHT-A OF THE STATE FINANCE LAW. AN
 ACCOUNT MAY BE ESTABLISHED IN ONE OR MORE SUCH DEPOSITORIES.  THE  COMP-
 TROLLER  SHALL  REQUIRE ADEQUATE SECURITY FROM ALL SUCH DEPOSITORIES. OF
 THE TOTAL REVENUE COLLECTED OR RECEIVED UNDER THIS  ARTICLE,  THE  COMP-
 TROLLER SHALL RETAIN SUCH AMOUNT AS THE COMMISSIONER MAY DETERMINE TO BE
 NECESSARY FOR REFUNDS UNDER THIS ARTICLE. THE COMMISSIONER IS AUTHORIZED
 AND  DIRECTED TO DEDUCT FROM THE AMOUNTS IT RECEIVES UNDER THIS ARTICLE,
 BEFORE DEPOSIT INTO THE TRUST ACCOUNTS DESIGNATED BY THE COMPTROLLER,  A
 REASONABLE  AMOUNT  NECESSARY TO EFFECTUATE REFUNDS OF APPROPRIATIONS OF
 THE DEPARTMENT TO REIMBURSE THE DEPARTMENT FOR  THE  COSTS  INCURRED  TO
 ADMINISTER, COLLECT AND DISTRIBUTE THE TAXES IMPOSED BY THIS ARTICLE.
   (B)  ON  OR BEFORE THE TWELFTH AND TWENTY-SIXTH DAY OF EACH SUCCEEDING
 MONTH, AFTER RESERVING SUCH AMOUNT FOR SUCH REFUNDS AND  DEDUCTING  SUCH
 AMOUNTS  FOR  SUCH  COSTS,  AS  PROVIDED  FOR IN SUBDIVISION (A) OF THIS
 SECTION, THE COMMISSIONER SHALL CERTIFY TO THE COMPTROLLER THE AMOUNT OF
 ALL REVENUES SO RECEIVED DURING THE PRIOR  MONTH  AS  A  RESULT  OF  THE
 TAXES,  FEES,  INTEREST AND PENALTIES SO IMPOSED. THE AMOUNT OF REVENUES
 SO CERTIFIED SHALL BE PAID OVER BY THE FIFTEENTH AND THE FINAL  BUSINESS
 DAY OF EACH SUCCEEDING MONTH FROM SUCH ACCOUNT INTO THE MASS TRANSPORTA-
 TION  OPERATING ASSISTANCE FUND FOR PAYMENT PURSUANT TO PARAGRAPH (D) OF
 SUBDIVISION FIVE OR PARAGRAPH (C) OF SUBDIVISION SEVEN OF SECTION EIGHT-
 Y-EIGHT-A OF THE STATE FINANCE LAW.
   (C) THE COMMISSIONER AND COMPTROLLER ARE AUTHORIZED  TO  CONSULT  WITH
 THE DIRECTOR OF THE DIVISION OF BUDGET AND THE COMMISSIONER OF TRANSPOR-
 TATION IN DETERMINING WHICH ACCOUNT OF THE MASS TRANSPORTATION OPERATING

 A. 8016                             7
 
 ASSISTANCE FUND TO DEPOSIT AND DISPOSE OF REVENUES COLLECTED OR RECEIVED
 UNDER THIS ARTICLE.
   §  5.  Paragraph  (a)  of  subdivision  5 of section 88-a of the state
 finance law, as added by chapter 481 of the laws of 1981, is amended and
 a new paragraph (d) is added to read as follows:
   (a) The "public transportation systems operating  assistance  account"
 shall  consist  of revenues required to be deposited therein pursuant to
 the provisions of section one  hundred  eighty-two-a  of  the  tax  law,
 SECTION  TWELVE HUNDRED NINETY-EIGHT OF THE TAX LAW and all other moneys
 credited or transferred thereto from any other fund or  source  pursuant
 to law.
   (D)  (I) THE COMPTROLLER IS HEREBY AUTHORIZED AND DIRECTED TO TRANSFER
 THE TAXES, FEES, INTEREST AND PENALTIES COLLECTED OR  RECEIVED  PURSUANT
 TO  ARTICLE TWENTY-NINE-B OF THE TAX LAW ON TNC PREARRANGED TRIPS ORIGI-
 NATING OUTSIDE THE METROPOLITAN TRANSPORTATION COMMUTER DISTRICT TO  THE
 PUBLIC  TRANSPORTATION  SYSTEM  OPERATING ASSISTANCE ACCOUNT ESTABLISHED
 UNDER THIS SUBDIVISION.  THESE  TRANSFERS  SHALL  NOT  BE  INCLUDED  FOR
 PURPOSES OF CALCULATING THE SALES TAX GROWTH FACTOR ESTABLISHED IN PARA-
 GRAPH  (C)  OF  THIS  SUBDIVISION,  AND  SHALL SUPPLEMENT THE ADDITIONAL
 TRANSFERS INDEXED TO THE SALES TAX GROWTH  FACTOR  REQUIRED  UNDER  THIS
 SUBDIVISION.  TRANSFERS  PROVIDED UNDER THIS PARAGRAPH SHALL NOT BE USED
 TO OFFSET REDUCED TRANSFERS UNDER PARAGRAPH (C) OF THIS SUBDIVISION.
   (II) THE COMPTROLLER IS AUTHORIZED TO CONSULT WITH THE DIRECTOR OF THE
 DIVISION OF BUDGET AND THE COMMISSIONER OF TRANSPORTATION IN DETERMINING
 WHETHER TO TRANSFER THE TAXES, FEES, INTEREST AND PENALTIES COLLECTED OR
 RECEIVED TO THE PUBLIC TRANSPORTATION SYSTEM OPERATING ACCOUNT.
   (III) NOTWITHSTANDING PARAGRAPH (B) OF  THIS  SUBDIVISION,  THE  COMP-
 TROLLER  IS AUTHORIZED TO WITHHOLD THE TRANSFER OF TAXES, FEES, INTEREST
 AND PENALTIES COLLECTED OR RECEIVED PURSUANT TO ARTICLE TWENTY-NINE-B OF
 THE TAX LAW FROM PUBLIC TRANSPORTATION SYSTEMS ELIGIBLE TO RECEIVE OPER-
 ATING ASSISTANCE PURSUANT TO SECTION EIGHTEEN-B  OF  THE  TRANSPORTATION
 LAW  IN THE EVENT THAT A COUNTY OR MUNICIPALITY REDUCES ITS ANNUAL OPER-
 ATING PAYMENTS TO A PUBLIC TRANSPORTATION SYSTEM OR MASS  TRANSPORTATION
 SERVICE.  THE  COMPTROLLER  IS  FURTHER  AUTHORIZED  TO CONSULT WITH THE
 DIRECTOR OF THE DIVISION OF BUDGET AND THE COMMISSIONER  OF  TRANSPORTA-
 TION IN MAKING THAT DETERMINATION.
   § 6. Subdivision 7 of section 88-a of the state finance law is amended
 by adding a new paragraph (c) to read as follows:
   (C)(I)  THE  COMPTROLLER IS HEREBY AUTHORIZED AND DIRECTED TO TRANSFER
 THE TAXES, FEES, INTEREST AND PENALTIES COLLECTED OR  RECEIVED  PURSUANT
 TO  ARTICLE TWENTY-NINE-B OF THE TAX LAW ON TNC PREARRANGED TRIPS ORIGI-
 NATING OUTSIDE OF THE CITY OF NEW YORK WITHIN THE METROPOLITAN TRANSPOR-
 TATION COMMUTER DISTRICT TO THE METROPOLITAN MASS TRANSPORTATION OPERAT-
 ING ASSISTANCE ACCOUNT. TRANSFERS PROVIDED UNDER  THIS  PARAGRAPH  SHALL
 SUPPLEMENT THE AGGREGATE AMOUNT OF FUNDS APPROPRIATED AND DISBURSED FROM
 THE  METROPOLITAN  MASS  TRANSPORTATION OPERATING ASSISTANCE ACCOUNT FOR
 THE STATE FISCAL YEAR ENDING MARCH THIRTY-FIRST,  TWO  THOUSAND  TWENTY.
 PROVIDED, FURTHER, THAT THE DIRECTOR OF THE DIVISION OF BUDGET SHALL NOT
 WITHHOLD  AN  ADDITIONAL  PERCENTAGE  OF  DISBURSEMENTS  RELATIVE TO THE
 ENACTED BUDGET FINANCIAL PLAN FOR THE STATE  FISCAL  YEAR  ENDING  MARCH
 THIRTY-FIRST,  TWO THOUSAND TWENTY FROM METROPOLITAN MASS TRANSPORTATION
 OPERATING ASSISTANCE ACCOUNT REVENUES  GENERATED  IN  SUBSEQUENT  FISCAL
 YEARS.
   (II)  PROVIDED,  FURTHER,  THAT  TAXES,  FEES,  INTEREST AND PENALTIES
 TRANSFERRED PURSUANT TO SUBPARAGRAPH (I) OF THIS PARAGRAPH SHALL ONLY BE
 DISTRIBUTED TO PUBLIC TRANSPORTATION SYSTEMS PROVIDING MASS  TRANSPORTA-

 A. 8016                             8
 
 TION SERVICES OUTSIDE THE CITY OF NEW YORK. FOR PURPOSES OF THIS SUBPAR-
 AGRAPH,  MASS  TRANSPORTATION  SERVICES PROVIDED OUTSIDE THE CITY OF NEW
 YORK SHALL INCLUDE COMMUTER RAIL PROVIDED IN THE METROPOLITAN  TRANSPOR-
 TATION  COMMUTER  DISTRICT. TAXES, FEES, INTEREST AND PENALTIES SHALL BE
 TRANSFERRED IN PROPORTION TO THE LOCATION  WHERE  THE  PREARRANGED  TRIP
 ORIGINATED,  PROVIDED THAT FIFTY PERCENT OF TRANSFERS SHALL BE DISBURSED
 TO BUS LINES AND FIFTY PERCENT OF TRANSFERS SHALL BE DISBURSED TO COMMU-
 TER RAIL IN LOCALITIES  WHERE  BOTH  MASS  TRANSPORTATION  SERVICES  ARE
 PROVIDED. THE COMPTROLLER IS AUTHORIZED TO CONSULT WITH THE COMMISSIONER
 OF  TAXATION AND FINANCE, THE DIRECTOR OF THE DIVISION OF BUDGET AND THE
 COMMISSIONER OF TRANSPORTATION IN  DETERMINING  THE  APPROPRIATE  PUBLIC
 TRANSPORTATION  SYSTEMS  AND  MASS  TRANSPORTATION  SERVICES THAT SHOULD
 RECEIVE THE TRANSFERS.
   (III) NOTWITHSTANDING PARAGRAPH (B) OF  THIS  SUBDIVISION,  THE  COMP-
 TROLLER  IS AUTHORIZED TO WITHHOLD THE TRANSFER OF TAXES, FEES, INTEREST
 AND PENALTIES COLLECTED OR RECEIVED PURSUANT TO ARTICLE TWENTY-NINE-B OF
 THE TAX LAW FROM PUBLIC TRANSPORTATION SYSTEMS ELIGIBLE TO RECEIVE OPER-
 ATING ASSISTANCE PURSUANT TO SECTION EIGHTEEN-B  OF  THE  TRANSPORTATION
 LAW  IN THE EVENT THAT A COUNTY OR MUNICIPALITY REDUCES ITS ANNUAL OPER-
 ATING PAYMENTS TO A PUBLIC TRANSPORTATION SYSTEM OR MASS  TRANSPORTATION
 SERVICE.  THE  COMPTROLLER  IS  FURTHER  AUTHORIZED  TO CONSULT WITH THE
 DIRECTOR OF THE DIVISION OF BUDGET AND THE COMMISSIONER  OF  TRANSPORTA-
 TION IN MAKING THAT DETERMINATION.
   §  7.  This act shall take effect on the first of July next succeeding
 the date on which it shall have become a law; provided, however, that if
 part XX of chapter 59 of the laws of 2019 shall not have taken effect on
 or before such date, then section two shall take effect on the same date
 and in the same manner as part XX of chapter 59  of  the  laws  of  2019
 takes  effect;  and  provided  further,  however, that the amendments to
 subdivision 1 of section 171-a of the tax law made  by  section  two  of
 this act shall be subject to the expiration of such subdivision pursuant
 to section 12 of chapter 90 of the laws of 2014, when upon such date the
 provisions  of  section  three of this act shall take effect.  Effective
 immediately, the addition, amendment and/or repeal of any rule or  regu-
 lation  necessary  for  the  implementation of this act on its effective
 date are authorized to be made and completed on or before such effective
 date.