S T A T E O F N E W Y O R K
________________________________________________________________________
3220
2021-2022 Regular Sessions
I N A S S E M B L Y
January 22, 2021
___________
Introduced by M. of A. GUNTHER, GALEF, PAULIN, L. ROSENTHAL,
PEOPLES-STOKES -- Multi-Sponsored by -- M. of A. COLTON, GOTTFRIED --
read once and referred to the Committee on Ways and Means
AN ACT directing the New York state department of education, the New
York state department of taxation and finance, and the commissioner of
taxation and finance to study the fiscal impact of funding education
with state income tax
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Legislative findings. The legislature finds that within the
current education funding system, which is based upon real property
taxation, there are inherent inequities throughout the state. Children
in different regions of the state receive varying degrees of education
and ability to participate in extracurricular activities. The legisla-
ture finds that children should not be penalized based upon their
geographic location, a factor that is well beyond their control. There-
fore, the legislature intends to determine a method of funding education
that allows all children to receive the same educational and extracur-
ricular opportunities.
§ 2. The New York state department of education and the commissioner
of taxation and finance are hereby authorized and directed to assist the
New York state department of taxation and finance in preparing a compre-
hensive study documenting the fiscal implications of using state income
taxes to fund education in lieu of using real property taxes.
Such study shall consider the fiscal impacts on a broad spectrum of
geographic regions throughout the state. The study should address as
many of the inequities in the current education funding system as the
department of education, the commissioner of taxation and finance, and
the department of taxation and finance can identify. The study should
include legislative recommendations that would help ensure a smooth
transition from a real property tax based funding mechanism to the
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02614-01-1
A. 3220 2
income tax based funding mechanism. The results of the study shall be
published no later than one year following the effective date of this
act. A copy of the results of such study shall be submitted to the
governor, the temporary president of the senate, and the speaker of the
assembly.
§ 3. This act shall take effect immediately.