Assembly Bill A8616

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8616
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 22, 2025
                                ___________
 
 Introduced  by  M.  of  A.  CUNNINGHAM  -- read once and referred to the
   Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to exempting site safety manag-
   er services, site safety  coordinator  services  and  concrete  safety
   manager services from the sales and compensating use tax

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The opening paragraph of paragraph 8 of subdivision (c)  of
 section  1105  of  the  tax law is designated subparagraph (i) and a new
 subparagraph (ii) is added to read as follows:
   (II) NOTWITHSTANDING ANY OTHER PROVISION OF SUBPARAGRAPH (I)  OF  THIS
 PARAGRAPH,  THE  AUTHORITY  TO  ASSESS AND COLLECT THE TAX AUTHORIZED BY
 SUCH SUBPARAGRAPH AND PURSUANT TO THE AUTHORITY OF  ARTICLE  TWENTY-NINE
 OF  THIS  CHAPTER  SHALL NOT APPLY TO SITE SAFETY MANAGER SERVICES, SITE
 SAFETY  COORDINATOR  SERVICES,  OR  CONCRETE  SAFETY  MANAGER   SERVICES
 PERFORMED BY A SITE SAFETY MANAGER, SITE SAFETY COORDINATOR, OR CONCRETE
 SAFETY  MANAGER IN CARRYING OUT THEIR DUTIES ON AND AFTER JANUARY FIRST,
 TWO THOUSAND FIFTEEN WHERE  THEY  HAVE  BEEN  ISSUED  A  CERTIFICATE  TO
 PERFORM  SUCH  SERVICES  PURSUANT  TO  ARTICLE  FOUR HUNDRED TWO OR FOUR
 HUNDRED THREE OF THE ADMINISTRATIVE CODE OF THE  CITY  OF  NEW  YORK  OR
 REGISTERED  AND LICENSED PURSUANT TO SECTION 3310.9 OF THE NEW YORK CITY
 BUILDING CODE AS CONTAINED IN SECTION  28-701.2  OF  THE  ADMINISTRATIVE
 CODE  OF  THE  CITY  OF  NEW YORK. ANY SUCH TAX WHICH HAS BEEN ASSESSED,
 WHETHER COLLECTED OR NOT, FOR SITE SAFETY MANAGER SERVICES, SITE  SAFETY
 COORDINATOR  SERVICES  OR CONCRETE SAFETY MANAGER SERVICES, SHALL EITHER
 BE REFUNDED OR CREDITED TO THE PERSON WHO PAID THE TAX PURSUANT  TO  THE
 AUTHORITY  CONTAINED  IN SUBDIVISION (G) OF SECTION ELEVEN HUNDRED NINE-
 TEEN OF THIS ARTICLE.   WHERE THE TAX HAS BEEN  ASSESSED,  BUT  NOT  YET
 PAID,  ALL  PENDING PROCEEDINGS SHALL CEASE AND SHALL BE DEEMED NULL AND
 VOID AND ALL COLLECTION PROCEDURES INITIATED SHALL ALSO  CEASE,  AS  THE
 CASE MAY BE.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11994-01-5
              

 A. 8616                             2
 
   §  2.  Subdivision  (a)  of  section 1115 of the tax law is amended by
 adding a new paragraph 3-c to read as follows:
   (3-C)  SERVICES PROVIDED BY A SITE SAFETY MANAGER OR SITE SAFETY COOR-
 DINATOR PURSUANT TO CHAPTER FOUR HUNDRED TWO OR FOUR  HUNDRED  THREE  OF
 THE  ADMINISTRATIVE  CODE  OF THE CITY OF NEW YORK IN CARRYING OUT THEIR
 DUTIES OR SERVICES PROVIDED BY A CONCRETE  SAFETY  MANAGER  PURSUANT  TO
 SECTION  3310.9  OF  THE  NEW  YORK  CITY  BUILDING CODE AS CONTAINED IN
 SECTION 28-701.2 OF THE ADMINISTRATIVE CODE OF THE CITY OF NEW YORK.
   § 3. Section 1119 of the tax law is amended by adding a  new  subdivi-
 sion (g) to read as follows:
   (G)  A  REFUND  OR  CREDIT, AS THE CASE MAY BE, SHALL BE ALLOWED FOR A
 SALES OR COMPENSATING USE TAX PAID TO THE STATE OR A LOCALITY  FOR  SITE
 SAFETY  MANAGER  SERVICES,  SITE SAFETY COORDINATOR SERVICES OR CONCRETE
 SAFETY MANAGER SERVICES PERFORMED BY AN ENTITY  PURSUANT  TO  ANY  OTHER
 PROVISION  OF THIS ARTICLE. SUCH REFUND OR CREDIT SHALL BE ALLOWED AS IF
 THE TAX ON SUCH SERVICES  HAD  NEVER  BEEN  AUTHORIZED  AND  AS  IF  ANY
 PROVISION  OF  THIS  CHAPTER  INTERPRETED TO AUTHORIZE THE COLLECTION OF
 SUCH TAX HAD NOT BEEN ENACTED. SUCH REFUND OR CREDIT SHALL  INCLUDE  ANY
 INTEREST  AND/OR PENALTIES IMPOSED UPON A TAXPAYER WHO HAD NOT PAID SUCH
 TAX AS IF SUCH TAX HAD BEEN INCORRECTLY OR UNLAWFULLY ASSESSED.
   § 4. This act shall take effect immediately and  shall  be  deemed  to
 have been in full force and effect on and after January 1, 2015.