S T A T E O F N E W Y O R K
________________________________________________________________________
5318
2025-2026 Regular Sessions
I N A S S E M B L Y
February 13, 2025
___________
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 180 of the laws of 2023, 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-six] TWENTY-EIGHT, 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 180 of the laws of 2023, 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-six] TWENTY-EIGHT. Provided, however, no
such local law shall be so effective unless such local law is enacted by
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01445-01-5
A. 5318 2
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 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-six] TWENTY-EIGHT. 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] THE COMMISSIONER'S 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] THE COMMISSIONER'S
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 180 of the laws of 2023, 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-six] TWENTY-EIGHT. 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-six] TWENTY-EIGHT. 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
A. 5318 3
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 the
section, which changes the rate of the income tax surcharge on resi-
dents, shall take effect on the first day of January in the year in
which such amendment is enacted and shall apply to taxable years begin-
ning 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 certi-
fied copy of such amendment is mailed by registered or certified mail to
the commissioner at [his or her] THE COMMISSIONER'S 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] THE COMMISSIONER'S office in Albany by such date.
§ 4. Section 3 of subsection (c) of section 1340 of the tax law, as
amended by chapter 180 of the laws of 2023, 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-six] TWENTY-EIGHT.
§ 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 180 of the laws of 2023, 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, [2025] 2027.
§ 6. This act shall take effect immediately.