S T A T E O F N E W Y O R K
________________________________________________________________________
3849
2021-2022 Regular Sessions
I N A S S E M B L Y
January 28, 2021
___________
Introduced by M. of A. BYRNE, BLANKENBUSH, BRABENEC, DeSTEFANO, GOODELL,
MANKTELOW, McDONOUGH, MIKULIN, B. MILLER, M. MILLER, MORINELLO,
NORRIS, SALKA, SAYEGH, WALCZYK -- Multi-Sponsored by -- M. of A.
GALEF, HAWLEY, WALSH -- 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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03603-01-1
A. 3849 2
thirty of subdivision (a) of section eleven hundred fifteen of this
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.