S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2049
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 19, 2021
                                ___________
 
 Introduced  by  Sen.  AKSHAR -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 AN ACT to amend the tax law and the state finance law,  in  relation  to
   providing  for the deposit into the dedicated highway and bridge trust
   fund of a portion of the sales tax revenue  from  the  sale  of  motor
   fuel; and to repeal certain provisions of the state finance law relat-
   ing thereto
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 1148 of the tax law, as amended by section  6-a  of
 part G of chapter 59 of the laws of 2019, is amended to read as follows:
   §  1148.  Deposit  and disposition of revenue. (a) All taxes, interest
 and penalties collected or received by the commissioner under this arti-
 cle shall be deposited and disposed of pursuant  to  the  provisions  of
 section one hundred seventy-one-a of this chapter; provided however, the
 comptroller  shall  on  or before the twelfth day of each month, pay all
 such taxes, interest and penalties  collected  under  this  article  and
 remaining  to  the comptroller's credit in such banks, banking houses or
 trust companies at the close of business on the last day of the  preced-
 ing month, into the general fund of the state treasury.
   (A-1)  PROVIDED  HOWEVER, BEFORE THE FUNDS MAY BE DISTRIBUTED PURSUANT
 TO SUBDIVISION (A) OF THIS SECTION, ONE CENT OF THE TAXES  COLLECTED  OR
 RECEIVED  BY  THE COMMISSIONER UNDER THIS ARTICLE FOR THE RETAIL SALE OF
 EACH GALLON OF MOTOR FUEL SHALL BE DEPOSITED IN THE  SPECIAL  OBLIGATION
 RESERVE  AND  PAYMENT  ACCOUNT OF THE DEDICATED HIGHWAY AND BRIDGE TRUST
 FUND, ESTABLISHED BY SECTION EIGHTY-NINE-B OF THE STATE FINANCE LAW.
   (b) Provided however, [before] AFTER the funds [may be]  ARE  distrib-
 uted pursuant to subdivision [(a)] (A-1) of this section BUT BEFORE SUCH
 FUNDS  ARE DISTRIBUTED PURSUANT TO SUBDIVISION (A) OF THIS SECTION, such
 funds  shall  be  distributed  as   otherwise   provided   in   sections
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              
             
                          
                                                                            LBD05248-01-1
 S. 2049                             2
 
 ninety-two-d,  ninety-two-h,  and  ninety-two-r of the state finance law
 and sections eleven hundred two, eleven hundred four and eleven  hundred
 nine of this article.
   (c)  Provided however, after funds are distributed pursuant to [subdi-
 vision] SUBDIVISIONS (A-1) AND (b) of this section but before such funds
 are distributed pursuant to subdivision (a) of this section, funds shall
 be deposited by the comptroller  into  the  New  York  central  business
 district  trust  fund  established pursuant to section ninety-nine-ff of
 the state finance law in accordance with the following schedule: (1)  in
 state  fiscal  year  two  thousand  nineteen  - two thousand twenty, one
 hundred twelve million five  hundred  thousand  dollars;  (2)  in  state
 fiscal  year  two thousand twenty - two thousand twenty-one, one hundred
 fifty million dollars; and (3) in state fiscal year two  thousand  twen-
 ty-one - two thousand twenty-two and every succeeding state fiscal year,
 an  amount  equal  to one hundred one percent of the amount deposited in
 the immediately preceding state fiscal year. The  funds  deposited  into
 the  New  York  central  business district trust fund shall be deposited
 monthly in equal installments.
   § 2. Subdivision (a-1) of section 1148 of the tax  law,  as  added  by
 section one of this act, is amended to read as follows:
   (a-1)  Provided  however, before the funds may be distributed pursuant
 to subdivision (a) of this section, [one cent] TWO CENTS  of  the  taxes
 collected  or  received  by  the commissioner under this article for the
 retail sale of each gallon of motor  fuel  shall  be  deposited  in  the
 special  obligation reserve and payment account of the dedicated highway
 and bridge trust fund, established by section eighty-nine-b of the state
 finance law.
   § 3. Subdivision (a-1) of section 1148 of the tax law, as  amended  by
 section two of this act, is amended to read as follows:
   (a-1)  Provided  however, before the funds may be distributed pursuant
 to subdivision (a) of this section,  [two]  THREE  cents  of  the  taxes
 collected  or  received  by  the commissioner under this article for the
 retail sale of each gallon of motor  fuel  shall  be  deposited  in  the
 special  obligation reserve and payment account of the dedicated highway
 and bridge trust fund, established by section eighty-nine-b of the state
 finance law.
   § 4. Subdivision (a-1) of section 1148 of the tax law, as  amended  by
 section three of this act, is amended to read as follows:
   (a-1)  Provided  however, before the funds may be distributed pursuant
 to subdivision (a) of this section, [three]  FOUR  cents  of  the  taxes
 collected  or  received  by  the commissioner under this article for the
 retail sale of each gallon of motor  fuel  shall  be  deposited  in  the
 special  obligation reserve and payment account of the dedicated highway
 and bridge trust fund, established by section eighty-nine-b of the state
 finance law.
   § 5. Paragraph (a) of subdivision 3  of  section  89-b  of  the  state
 finance law, as amended by section 4 of chapter 368 of the laws of 2019,
 is amended to read as follows:
   (a)  The  special obligation reserve and payment account shall consist
 (i) of all moneys required to be deposited in the dedicated highway  and
 bridge  trust  fund  pursuant  to the provisions of sections two hundred
 five, two hundred  eighty-nine-e,  three  hundred  one-j,  five  hundred
 fifteen,  ELEVEN  HUNDRED  FORTY-EIGHT and eleven hundred sixty-seven of
 the tax law, section four hundred one and article twelve-d of the  vehi-
 cle  and traffic law, and section thirty-one of chapter fifty-six of the
 laws of nineteen hundred ninety-three, (ii) all fees, fines or penalties
 S. 2049                             3
 
 collected by the commissioner of transportation and the commissioner  of
 motor  vehicles  pursuant  to  section  fifty-two, section three hundred
 twenty-six, section eighty-eight of the highway law, subdivision fifteen
 of  section  three  hundred  eighty-five of the vehicle and traffic law,
 section two of part U1 of chapter sixty-two of the laws of two  thousand
 three, subdivision (d) of section three hundred four-a, paragraph one of
 subdivision  (a)  and  subdivision  (d)  of  section three hundred five,
 subdivision six-a of section four hundred fifteen and subdivision (g) of
 section twenty-one hundred twenty-five of the vehicle and  traffic  law,
 section  fifteen  of  this  chapter, excepting moneys deposited with the
 state on account of betterments performed pursuant to subdivision  twen-
 ty-seven  or  subdivision thirty-five of section ten of the highway law,
 and section one hundred forty-five of the transportation law, (iii)  any
 moneys  collected  by  the  department  of  transportation  for services
 provided pursuant to agreements entered into in accordance with  section
 ninety-nine-r  of  the  general municipal law, and (iv) any other moneys
 collected therefor or credited or transferred  thereto  from  any  other
 fund, account or source.
   §  6.  Paragraph  (a)  of  subdivision  3 of section 89-b of the state
 finance law, as amended by section 5 of chapter 368 of the laws of 2019,
 is amended to read as follows:
   (a) The special obligation reserve and payment account  shall  consist
 (i)  of all moneys required to be deposited in the dedicated highway and
 bridge trust fund pursuant to the provisions  of  sections  two  hundred
 eighty-nine-e, three hundred one-j, five hundred fifteen, ELEVEN HUNDRED
 FORTY-EIGHT  and eleven hundred sixty-seven of the tax law, section four
 hundred one and article twelve-d of the vehicle  and  traffic  law,  and
 section  thirty-one of chapter fifty-six of the laws of nineteen hundred
 ninety-three, (ii) all fees, fines or penalties collected by the commis-
 sioner of transportation and the commissioner of motor vehicles pursuant
 to section fifty-two, section three hundred twenty-six, section  eighty-
 eight  of  the highway law, subdivision fifteen of section three hundred
 eighty-five of the vehicle and traffic  law,  section  fifteen  of  this
 chapter, excepting moneys deposited with the state on account of better-
 ments  performed  pursuant  to  subdivision  twenty-seven or subdivision
 thirty-five of section ten of the highway law, and section  one  hundred
 forty-five  of the transportation law, (iii) any moneys collected by the
 department of transportation for services provided  pursuant  to  agree-
 ments  entered  into  in  accordance  with  section ninety-nine-r of the
 general municipal law, and (iv) any other moneys collected  therefor  or
 credited  or transferred thereto from any other fund, account or source.
 § 7. Paragraph (a) of subdivision 3 of section 89-b of the state finance
 law, as amended by section 8 of part UU of chapter 59  of  the  laws  of
 2018, is REPEALED.
   § 8. This act shall take effect April 1, 2021, provided, that:
   (a) section two of this act shall take effect April 1, 2022;
   (b) section three of this act shall take effect April 1, 2023;
   (c) section four of this act shall take effect April 1, 2024; and
   (d)  the  amendments to paragraph (a) of subdivision 3 of section 89-b
 of the state finance law, made by section five of  this  act,  shall  be
 subject  to  the  expiration and reversion of such paragraph pursuant to
 section 13 of part U1 of chapter 62 of the laws  of  2003,  as  amended,
 when upon such date the provisions of section six of this act shall take
 effect.