S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7239
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 15, 2023
                                ___________
 
 Introduced  by M. of A. PRETLOW -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN ACT to amend the tax law and chapter 535 of the laws of 1987,  amend-
   ing  the  tax  law relating to the city of Yonkers personal income tax
   surcharge, in  relation  to  extending  the  expiration  date  of  the
   personal income tax surcharge

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subsection (a) of section 1321 of the tax law,  as  amended
 by chapter 229 of the laws of 2021, is amended to read as follows:
   (a) General. Notwithstanding any other provision of law to the contra-
 ry,  but  subject  to  the  limitations and conditions set forth in this
 article, any city in this state having a population  of  more  than  one
 hundred  eighty  thousand  but  less  than  two hundred fifteen thousand
 inhabitants, acting  through  its  local  legislative  body,  is  hereby
 authorized  and  empowered to adopt and amend local laws imposing in any
 such city, for taxable years beginning after  nineteen  hundred  eighty-
 three  and  before  two thousand [twenty-four] TWENTY-SIX, a city income
 tax surcharge on residents of such city at a rate not to exceed nineteen
 and one-quarter percent of the net state tax as defined in section thir-
 teen  hundred  twenty-three  of  this  article,  such  city  income  tax
 surcharge  to  be administered, collected and distributed by the commis-
 sioner as provided for in this article.
   § 2. Subsection (c) of section 1321 of the  tax  law,  as  amended  by
 chapter 229 of the laws of 2021, is amended to read as follows:
   (c)  Effectiveness  of  local  law and filing with commissioner. (i) A
 local law enacted pursuant to the authority of  this  section  shall  go
 into  effect  on  the first day of January, nineteen hundred eighty-four
 and shall apply to taxable years beginning on or  after  such  date  and
 before two thousand [twenty-four] TWENTY-SIX. Provided, however, no such
 local law shall be so effective unless such local law is enacted by July
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11321-01-3
              

 A. 7239                             2
 
 thirty-first,  nineteen  hundred eighty-four and unless a certified copy
 of such local law is mailed by  registered  or  certified  mail  to  the
 commissioner  at  the commissioner's office in Albany by such date. (ii)
 If  the  requirements of paragraph (i) of this subsection are not met, a
 local law enacted pursuant to the authority of  this  section  shall  go
 into  effect  on  the first day of the next succeeding January and shall
 apply to taxable years beginning on or after such date  and  before  two
 thousand  [twenty-four] TWENTY-SIX. Provided, however, no such local law
 shall be so effective unless such local law is enacted at  least  ninety
 days  prior to the date it is to become effective and unless a certified
 copy of such local law is mailed by registered or certified mail to  the
 commissioner  at  such  commissioner's  office  in  Albany by such date.
 However, the commissioner may waive and reduce such ninety  day  minimum
 requirements  within a period of not less than thirty days prior to such
 effective date if such commissioner deems such action to  be  consistent
 with  such commissioner's duties under this article. (iii) Any amendment
 of such a local law enacted pursuant to the authority of  this  section,
 which  changes  the rate of the income tax surcharge on residents, shall
 take effect on the first day of January in the year in which such amend-
 ment is enacted and shall apply to taxable years beginning on  or  after
 such  date,  if such amendment is enacted on or before July thirty-first
 of the year in which it is to take effect and a certified copy  of  such
 amendment  is mailed by registered or certified mail to the commissioner
 at his or her office in Albany by such date. (iv) If the requirements of
 paragraph (iii) of this subsection are not met, the  amendment  of  such
 local  law  shall go into effect on the first day of the next succeeding
 January and shall apply to taxable years  beginning  on  or  after  such
 date,  provided  that  no  such amendment shall take effect unless it is
 enacted at least ninety days prior to the date it is to become effective
 and a certified copy thereof is mailed by registered or  certified  mail
 to the commissioner at his or her office in Albany by such date. (v) Any
 amendment to the provisions of article twenty-two of this chapter to the
 extent  that  such  amendment  is  applicable  to  the  city  income tax
 surcharge imposed under such local law, shall be  deemed  to  have  been
 incorporated in the analogous provision or provisions of such local law.
   §  3.  Subsection  (b)  of  section 1340 of the tax law, as amended by
 chapter 229 of the laws of 2021, is amended to read as follows:
   (b) (i) A local law enacted pursuant to the authority of this  section
 shall  go  into  effect  on  the  first day of January, nineteen hundred
 eighty-four and shall apply to taxable years beginning on or after  such
 date  and before two thousand [twenty-four] TWENTY-SIX. Provided, howev-
 er, no such local law shall be so effective unless  such  local  law  is
 enacted  by July thirty-first, nineteen hundred eighty-four and unless a
 certified copy of such local law is mailed by  registered  or  certified
 mail to the commissioner at such commissioner's office in Albany by such
 date.  (ii) If the requirements of the preceding sentence are not met, a
 local law enacted pursuant to the authority of  this  section  shall  go
 into  effect  on  the first day of the next succeeding January and shall
 apply to taxable years beginning on or after such date  and  before  two
 thousand  [twenty-four] TWENTY-SIX. Provided, however, no such local law
 shall be so effective unless such local law is enacted at  least  ninety
 days  prior to the date it is to become effective and unless a certified
 copy of such local law is mailed by registered or certified mail to  the
 commissioner  at  such  commissioner's  office  in  Albany by such date.
 However, the commissioner may waive and reduce such ninety  day  minimum
 requirements  within a period of not less than thirty days prior to such
 A. 7239                             3
 
 effective date if such commissioner deems such action to  be  consistent
 with  such commissioner's duties under this article. (iii) Any amendment
 of such a local law enacted pursuant to the authority  of  the  section,
 which  changes  the rate of the income tax surcharge on residents, shall
 take effect on the first day of January in the year in which such amend-
 ment is enacted and shall apply to taxable years beginning on  or  after
 such  date,  if such amendment is enacted on or before July thirty-first
 of the year in which it is to take effect and a certified copy  of  such
 amendment  is mailed by registered or certified mail to the commissioner
 at his or her office in Albany by such date. (iv) If the requirements of
 paragraph (iii) of this subsection are not met, the  amendment  of  such
 local  law  shall go into effect on the first day of the next succeeding
 January and shall apply to taxable years  beginning  on  or  after  such
 date,  provided  that  no  such amendment shall take effect unless it is
 enacted at least ninety days prior to the date it is to become effective
 and a certified copy thereof is mailed by registered or  certified  mail
 to the commissioner at his or her office in Albany by such date.
   §  4.  Section  3 of subsection (c) of section 1340 of the tax law, as
 amended by chapter 229 of the laws  of  2021,  is  amended  to  read  as
 follows:
   § 3. Taxable years to which tax imposed by this local law applies. The
 tax  imposed  by  this  local law is imposed for taxable years beginning
 after December thirty-first, nineteen hundred  eighty-three  and  before
 January first, two thousand [twenty-four] TWENTY-SIX.
   §  5.  Section  6 of chapter 535 of the laws of 1987, amending the tax
 law relating to the city of Yonkers personal income  tax  surcharge,  as
 amended  by  chapter  229  of  the  laws  of 2021, is amended to read as
 follows:
   § 6. This act shall take effect immediately and shall apply to taxable
 years beginning after 1986 provided, however, that section five of  this
 act shall expire on September 30, [2023] 2025.
   § 6. This act shall take effect immediately.