S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3230
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 28, 2021
                                ___________
 
 Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
   printed to be committed to the Committee on Cultural Affairs, Tourism,
   Parks and Recreation
 
 AN ACT to amend the parks, recreation and historic preservation law,  in
   relation  to  creating the "Pennies for Parks" program providing funds
   for capital expenditures at  state  parks,  historic  sites  and  city
   parks;  to  amend the tax law, in relation to imposing a fee on single
   use plastic carryout bags; and to amend  the  state  finance  law,  in
   relation to establishing the pennies for parks fund
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Legislative findings and intent. The legislature finds  and
 declares  that  state  parks,  historic sites and city parks enhance the
 character and quality of life and enhance the economic vitality of local
 communities and provide healthy and affordable recreational  and  educa-
 tional  opportunities  to  New  York  state  residents  and visitors. If
 allowed to fall into disrepair, state parks, historic sites as  well  as
 city  parks  may  become inaccessible and uninviting to the public. Once
 closed or sold, state parks and historic sites  are  difficult,  if  not
 impossible,  to  recover  or  rehabilitate.  Accordingly,  state  parks,
 historic sites and city parks should be provided necessary capital fund-
 ing in a manner which is cognizant  of  their  aforementioned  intrinsic
 values.
   The  legislature  also  finds and declares that the single use plastic
 carryout bags distributed by New York retailers have a  negative  impact
 on  the environment, littering our communities, parks and beaches; fill-
 ing our landfills; harming wildlife; and using  millions  of  trees  and
 gallons  of  oil  to produce. An additional economic incentive should be
 put in place to encourage the use of reusable bags and reduce the stream
 of single use plastic carryout bags.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01493-02-1
              

 S. 3230                             2
 
   It is hereby declared to be the public policy and in the public inter-
 est of this state to establish a  comprehensive  program  to  provide  a
 dedicated  funding  stream  for our state parks, historic sites and city
 parks. Such a dedicated funding stream should be devoted as supplemental
 to  the  existing budget of the office of parks, recreation and historic
 preservation. The funding stream should be created by  imposing  a  five
 cent  fee on each single use plastic carryout bag distributed by retail-
 ers in New York, to be collected and used to fund  capital  projects  in
 state  parks, historic sites and city parks. In order to meet the afore-
 mentioned goals and uphold the cultural  fabric  and  integrity  of  the
 system  of  state parks, and historic sites and city parks, the "Pennies
 for Parks" program, a fee  on  single  use  plastic  carryout  bags  and
 pennies for parks fund are established and codified in sections 13.32 of
 the  parks,  recreation and historic preservation law, 1105-D of the tax
 law and 92-kk of the state finance law.
   § 2. The parks, recreation and historic preservation law is amended by
 adding a new section 13.32 to read as follows:
   § 13.32 PENNIES FOR PARKS. THE COMMISSIONER IS AUTHORIZED  TO  UTILIZE
 THE  MONIES  ALLOCATED  TO  THE  STATE  PARKS AND HISTORIC SITES CAPITAL
 ACCOUNT FOR THE PURPOSE OF SUPPLEMENTING  THE  EXISTING  BUDGET  OF  THE
 OFFICE TO PROVIDE ADDITIONAL FUNDING FOR CAPITAL PROJECTS.
   §  3. The tax law is amended by adding a new section 1105-D to read as
 follows:
   § 1105-D. FEE ON SINGLE USE PLASTIC CARRYOUT BAGS. (A) IN ADDITION  TO
 ANY  OTHER TAX OR FEE IMPOSED BY THIS ARTICLE OR ANY OTHER LAW, THERE IS
 HEREBY IMPOSED AND THERE SHALL BE PAID A FIVE CENT FEE  ON  EACH  SINGLE
 USE  PLASTIC CARRYOUT BAG PROVIDED TO A CUSTOMER BY A PERSON REQUIRED TO
 COLLECT TAX.
   (B) FOR PURPOSES OF THIS SECTION:
   (1) "SINGLE USE PLASTIC CARRYOUT  BAG"  MEANS  A  BAG  PROVIDED  TO  A
 CUSTOMER  AT  THE  POINT OF SALE BY A PERSON REQUIRED TO COLLECT TAX AND
 INTENDED FOR A  SINGLE  USE  FOR  CARRYING  TANGIBLE  PERSONAL  PROPERTY
 PURCHASED.
   (2) "SINGLE USE PLASTIC CARRYOUT BAG" DOES NOT INCLUDE:
   (A)  PAPER  CARRYOUT  BAGS  INCLUDING  THOSE PAPER BAGS CONTAINING ANY
 PERCENTAGE OF POST-CONSUMER RECYCLED CONTENT.
   (B) BAGS USED BY CUSTOMERS INSIDE STORES TO CONTAIN OR WRAP:
   (I) BULK ITEMS SUCH AS FRUIT, VEGETABLES, NUTS, GRAINS, CANDY OR SMALL
 HARDWARE ITEMS;
   (II) FROZEN FOODS, MEAT, OR FISH, WHETHER PRE-PACKAGED OR NOT;
   (III) FLOWERS, POTTED PLANTS OR OTHER ITEMS WHERE DAMPNESS  MAY  BE  A
 PROBLEM; OR
   (IV) UNWRAPPED PREPARED FOODS, FOOD SLICED TO ORDER OR BAKERY GOODS;
   (C) BAGS PROVIDED BY PHARMACISTS TO CONTAIN PRESCRIPTION DRUGS;
   (D)  NEWSPAPER  BAGS,  DOOR-HANGER BAGS, LAUNDRY DRY-CLEANING BAGS, OR
 BAGS SOLD IN PACKAGES CONTAINING  MULTIPLE  BAGS  INTENDED  FOR  USE  AS
 GARBAGE, PET WASTE OR YARD WASTE BAGS; OR
   (E)  REUSABLE  BAGS AS DEFINED IN SECTION 27-2701 OF THE ENVIRONMENTAL
 CONSERVATION LAW.
   (C) (1) EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION, THE FEE  IMPOSED
 BY  THIS SECTION WILL BE SIMILAR TO, AND ADMINISTERED AND COLLECTED IN A
 LIKE MANNER AS THE TAXES IMPOSED BY SECTION ELEVEN HUNDRED FIVE OF  THIS
 PART.  ALL  THE PROVISIONS OF THIS ARTICLE, INCLUDING THE DEFINITION AND
 EXEMPTION PROVISIONS AND THE PROVISIONS RELATING OR  APPLICABLE  TO  THE
 ADMINISTRATION,  COLLECTION AND DISPOSITION OF THE TAXES IMPOSED BY THAT
 SECTION WILL APPLY TO THE FEE IMPOSED BY THIS SECTION SO  FAR  AS  THOSE

 S. 3230                             3
 
 PROVISIONS  CAN  BE  MADE APPLICABLE TO THE FEE IMPOSED BY THIS SECTION,
 WITH SUCH MODIFICATIONS AS MAY  BE  NECESSARY  IN  ORDER  TO  ADAPT  THE
 LANGUAGE  OF  THOSE PROVISIONS TO THE FEE IMPOSED BY THIS SECTION. THOSE
 PROVISIONS  WILL APPLY WITH THE SAME FORCE AND EFFECT AS IF THE LANGUAGE
 OF THOSE PROVISIONS HAD BEEN SET FORTH IN FULL IN THIS  SECTION,  EXCEPT
 TO THE EXTENT THAT ANY OF THOSE PROVISIONS IS EITHER INCONSISTENT WITH A
 PROVISION  OF THIS SECTION OR IS NOT RELEVANT TO THE FEE IMPOSED BY THIS
 SECTION. FOR PURPOSES OF THIS SECTION, ANY REFERENCE IN THIS CHAPTER  TO
 A  TAX  OR THE TAXES IMPOSED BY SECTION ELEVEN HUNDRED FIVE OF THIS PART
 WILL BE DEEMED TO ALSO REFER TO THE FEE IMPOSED BY THIS SECTION UNLESS A
 DIFFERENT MEANING IS CLEARLY REQUIRED.
   (2) NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH ONE OF  THIS  SUBDIVI-
 SION,  THE  EXEMPTIONS PROVIDED FOR IN SECTION ELEVEN HUNDRED SIXTEEN OF
 THIS ARTICLE, OTHER THAN EXEMPTIONS IN PARAGRAPHS ONE, TWO AND THREE  OF
 SUBDIVISION  (A)  OF SUCH SECTION, SHALL NOT APPLY TO THE FEE IMPOSED BY
 THIS SECTION.
   (D) EVERY PERSON REQUIRED TO COLLECT THE FEE IMPOSED BY  THIS  SECTION
 SHALL COLLECT THE FEE FROM THE CUSTOMER AT THE TIME THE SINGLE USE PLAS-
 TIC  CARRYOUT BAG IS PROVIDED.  IF THE CUSTOMER IS GIVEN ANY SALES SLIP,
 INVOICE, RECEIPT OR OTHER STATEMENT OR MEMORANDUM OF THE PRICE OR CHARGE
 OF THE PURCHASE, IT SHALL STATE THE NUMBER OF SINGLE USE PLASTIC  CARRY-
 OUT  BAGS  PROVIDED TO THE CUSTOMER AND THE AMOUNT OF THE FEE IMPOSED BY
 THIS SECTION SHOWN SEPARATELY FROM THE PRICE OR CHARGE,  AND  SEPARATELY
 FROM ANY OTHER FEE OR TAX IMPOSED BY THIS ARTICLE OR ANY OTHER LAW.
   (E)  EVERY PERSON REQUIRED TO COLLECT THE FEE IMPOSED BY THIS SECTION,
 MAY RETAIN ONE CENT FROM EACH FIVE CENT FEE  COLLECTED  AS  COMPENSATION
 FOR  THE  ADMINISTRATION  OF  THIS  PROGRAM,  AND  SHALL KEEP RECORDS TO
 PROVIDE A FULL AND ACCURATE ACCOUNTING OF ALL SUCH FUNDS RETAINED PURSU-
 ANT TO THIS SUBDIVISION IN THE FORM AND MANNER  PRESCRIBED  BY  THE  TAX
 COMMISSION PURSUANT TO RULES AND REGULATIONS.
   (F)  NOTWITHSTANDING  ANY  PROVISION  OF LAW TO THE CONTRARY, THE FEES
 IMPOSED BY THIS SECTION AND RECEIVED BY THE COMPTROLLER, AFTER DEDUCTING
 THE AMOUNT WHICH THE COMPTROLLER SHALL DETERMINE  TO  BE  NECESSARY  FOR
 REASONABLE  COSTS TO ADMINISTER, COLLECT AND DISTRIBUTE SUCH FEES, SHALL
 BE DEPOSITED BY THE COMPTROLLER INTO THE PENNIES FOR PARKS  FUND  ESTAB-
 LISHED PURSUANT TO SECTION NINETY-TWO-KK OF THE STATE FINANCE LAW WITHIN
 THIRTY  DAYS  OF THE END OF EACH SALES TAX QUARTERLY PERIOD AS DESCRIBED
 IN SUBDIVISION (B) OF SECTION ELEVEN HUNDRED THIRTY-SIX OF THIS ARTICLE.
   § 4. The state finance law is amended by adding a new section 92-kk to
 read as follows:
   § 92-KK. PENNIES FOR PARKS FUND. 1. THERE IS HEREBY ESTABLISHED IN THE
 JOINT CUSTODY OF THE STATE COMPTROLLER AND THE COMMISSIONER OF  TAXATION
 AND FINANCE A SPECIAL FUND TO BE KNOWN AS THE "PENNIES FOR PARKS FUND".
   2.  (A)  THE PENNIES FOR PARKS FUND SHALL CONSIST OF TWO ACCOUNTS: (A)
 THE STATE PARKS AND HISTORIC SITES CAPITAL ACCOUNT;  AND  (B)  THE  CITY
 PARKS CAPITAL ACCOUNT. MONEYS IN EACH ACCOUNT SHALL BE KEPT SEPARATE AND
 NOT  COMMINGLED  WITH ANY OTHER MONEYS IN THE CUSTODY OF THE STATE COMP-
 TROLLER.
   (B) THE COMPTROLLER MAY RETAIN NO MORE THAN TEN PERCENT OF THE  MONEYS
 IN  THE  PENNIES  FOR  PARKS FUND AVAILABLE FOR OPERATIONAL EXPENDITURES
 RELATING TO THE ADMINISTRATION OF THE PROGRAM. THE STATE COMPTROLLER  IS
 HEREBY  AUTHORIZED  AND  DIRECTED  TO TRANSFER MONTHLY NO LATER THAN THE
 LAST DAY OF EACH MONTH, ANY MONEYS, IF ANY, IN EXCESS OF  THE  AGGREGATE
 AMOUNTS  REQUIRED  TO  BE  SET  ASIDE  IN ORDER TO MEET THE REQUIREMENTS
 ESTABLISHED IN THIS SUBDIVISION  FOR  ADMINISTRATIVE  PURPOSES,  IN  THE
 FOLLOWING  MANNER:  FORTY-FIVE  PERCENT OF THE MONEYS IN THE PENNIES FOR

 S. 3230                             4
 
 PARKS FUND SHALL BE TRANSFERRED TO THE STATE PARKS  AND  HISTORIC  SITES
 CAPITAL ACCOUNT; AND FORTY-FIVE PERCENT OF THE MONEYS IN THE PENNIES FOR
 PARKS FUND SHALL BE TRANSFERRED TO THE CITY PARKS CAPITAL ACCOUNT.
   (C)  MONEYS  IN  THE  STATE  PARKS  AND HISTORIC SITES CAPITAL ACCOUNT
 SHALL, FOLLOWING APPROPRIATION BY THE LEGISLATURE, BE TRANSFERRED TO THE
 EXISTING BUDGET OF THE OFFICE OF PARKS, RECREATION AND HISTORIC  PRESER-
 VATION TO PROVIDE SUPPLEMENTAL FUNDING FOR CAPITAL PROJECTS.
   (I)  NOT LATER THAN SIXTY DAYS AFTER THE END OF THE STATE FISCAL YEAR,
 THE OFFICE OF PARKS, RECREATION AND HISTORIC PRESERVATION SHALL  PROVIDE
 TO  THE  STATE  COMPTROLLER,  THE CHAIRPERSONS OF THE SENATE FINANCE AND
 ASSEMBLY WAYS AND MEANS COMMITTEES AND THE DIVISION  OF  THE  BUDGET,  A
 DETAILED  DESCRIPTION  OF  EACH CAPITAL PROJECT LET DURING THE COMPLETED
 PRIOR YEAR THAT IS FUNDED FULLY OR PARTIALLY FROM THE  STATE  PARKS  AND
 HISTORIC SITES CAPITAL ACCOUNT. SUCH DESCRIPTION SHALL INCLUDE A PROJECT
 IDENTIFICATION  NUMBER, A DESCRIPTION OF THE PROJECT IN LESS THAN THIRTY
 WORDS, THE WORK TYPE, THE ESTIMATED TOTAL COST OF THE  PROJECT  AND  THE
 PROBABLE LIFE OF EACH SUCH PROJECT.
   (II)  NOT LATER THAN MARCH FIRST OF EACH STATE FISCAL YEAR, THE OFFICE
 OF PARKS, RECREATION AND HISTORIC  PRESERVATION  SHALL  PROVIDE  TO  THE
 STATE  COMPTROLLER,  THE CHAIRPERSONS OF THE SENATE FINANCE AND ASSEMBLY
 WAYS AND MEANS COMMITTEES AND THE DIVISION OF  THE  BUDGET,  A  DETAILED
 DESCRIPTION  OF  EACH CAPITAL PROJECT ANTICIPATED OR AVAILABLE TO BE LET
 IN THE NEXT FISCAL YEAR THAT IS PLANNED TO BE FUNDED FULLY OR  PARTIALLY
 FROM   THE   STATE  PARKS  AND  HISTORIC  SITES  CAPITAL  ACCOUNT.  SUCH
 DESCRIPTION SHALL INCLUDE A PROJECT IDENTIFICATION NUMBER, A DESCRIPTION
 OF THE PROJECT IN LESS THAN THIRTY WORDS, THE WORK TYPE,  THE  ESTIMATED
 TOTAL COST OF THE PROJECT AND THE PROBABLE LIFE OF EACH SUCH PROJECT.
   (D) MONEYS IN THE CITY PARK CAPITAL ACCOUNT SHALL, FOLLOWING APPROPRI-
 ATION  BY  THE  LEGISLATURE,  BE  TRANSFERRED TO THE SPECIFIC CITY PARKS
 DESIGNATED TO RECEIVE SUCH FUNDING AS OUTLINED BY THE FOLLOWING SUBPARA-
 GRAPHS.
   (I) THERE SHALL BE A COMPREHENSIVE FINANCIAL REPORT AND PLAN  FOR  THE
 CITY  PARK CAPITAL ACCOUNT. THE GOVERNOR SHALL ANNUALLY SUBMIT SUCH PLAN
 TO THE LEGISLATURE AND THE STATE  COMPTROLLER  IN  ACCORDANCE  WITH  THE
 RELEASE  OF  THE  EXECUTIVE BUDGET. THE REPORT WILL DETAIL THE CITY PARK
 AND THE APPROPRIATION TO BE RELEASED FOR CAPITAL PROJECT PURPOSES.
   (II) NOT LATER THAN SIXTY DAYS AFTER THE END OF THE STATE FISCAL YEAR,
 THE DIVISION OF THE BUDGET SHALL PROVIDE TO THE  STATE  COMPTROLLER  AND
 THE  CHAIRPERSONS  OF  THE  SENATE  FINANCE  AND ASSEMBLY WAYS AND MEANS
 COMMITTEES, A DETAILED DESCRIPTION OF  EACH  CITY  CAPITAL  PROJECT  LET
 DURING  THE  COMPLETED PRIOR YEAR THAT IS FUNDED FULLY OR PARTIALLY FROM
 THE CITY PARKS CAPITAL ACCOUNT. SUCH DESCRIPTION SHALL INCLUDE A PROJECT
 IDENTIFICATION NUMBER, A DESCRIPTION OF THE PROJECT IN LESS THAN  THIRTY
 WORDS,  THE  WORK  TYPE, THE ESTIMATED TOTAL COST OF THE PROJECT AND THE
 PROBABLE LIFE OF EACH SUCH PROJECT.
   (E) ALL PAYMENTS OF MONEYS FROM THE FUND SHALL BE MADE  ON  THE  AUDIT
 AND WARRANT OF THE STATE COMPTROLLER.
   (F) THE STATE COMPTROLLER, IN CONJUNCTION WITH THE DEPARTMENT OF TAXA-
 TION  AND FINANCE AND THE OFFICE OF PARKS, RECREATION AND HISTORIC PRES-
 ERVATION SHALL PUBLISH ON OR BEFORE DECEMBER THIRTY-FIRST, TWO  THOUSAND
 TWENTY-TWO,  AND ANNUALLY THEREAFTER, A REPORT FOR THE LEGISLATURE. SUCH
 REPORT SHALL BE MADE AVAILABLE TO THE PUBLIC  BY  BEING  POSTED  ON  THE
 STATE  COMPTROLLER'S  OFFICIAL  WEBSITE.  SUCH REPORT SHALL CONSIDER THE
 TOTAL FEES COLLECTED AND THE EXPENSES OF THE PROGRAM ON AN ANNUAL BASIS.
 THE REPORT WILL ALSO INCLUDE A STUDY INTO THE  PERCENTAGE  REDUCTION  IN
 SINGLE  USE PLASTIC CARRYOUT BAGS BY RESIDENTS OF NEW YORK STATE FOLLOW-

 S. 3230                             5
 
 ING THE IMPLEMENTATION OF THE BAG FEE TO ENSURE PROGRESS TOWARDS  REACH-
 ING  A  DECREASE  IN  THE USE OF SUCH BAGS. COPIES OF THE REPORT WILL BE
 SUBMITTED TO THE SPEAKER OF THE ASSEMBLY, THE  MAJORITY  LEADER  OF  THE
 SENATE, THE DIVISION OF BUDGET AND THE STATE COMPTROLLER.
   §  5. This act shall take effect on the first day of a quarterly sales
 tax period, as set forth in subdivision (b) of section 1136 of  the  tax
 law, next succeeding the ninetieth day after it shall have become a law,
 and   shall   apply  in  accordance  with  the  applicable  transitional
 provisions of section 1106 of the tax law. Provided, however,  that  the
 commissioner of parks, recreation and historic preservation, in conjunc-
 tion  with  the  commissioner  of  taxation  and finance, shall take any
 action necessary for the timely implementation of this act on or  before
 the date on which it shall have become a law.