S T A T E O F N E W Y O R K
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10027
I N S E N A T E
April 23, 2026
___________
Introduced by Sen. WALCZYK -- 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, in relation to the deposit of additional
sales and compensating use taxes by the county of Herkimer
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 1262-s of the tax law, as amended by chapter 220 of
the laws of 2025, is amended to read as follows:
§ 1262-s. Disposition of net collections from the additional one-quar-
ter of one percent rate of sales and compensating use taxes in the coun-
ty of Herkimer. Notwithstanding any contrary provision of law, if the
county of Herkimer imposes the additional one-quarter of one percent
rate of sales and compensating use taxes authorized by section twelve
hundred ten-E of this article for all or any portion of the period
beginning December first, two thousand seven and ending November thirti-
eth, two thousand twenty-seven, the county shall use all net collections
from such additional one-quarter of one percent rate to pay the county's
expenses for the construction of additional correctional facilities. The
net collections from the additional rate imposed pursuant to section
twelve hundred ten-E of this article [shall be deposited in a special
fund to be created by such county separate and apart from any other
funds and accounts of the county. Any and all remaining net collections
from such additional tax, after the expenses of such construction are
paid,] shall be deposited by the county of Herkimer in the general fund
of such county for any county purpose.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15190-01-6