NY State Senate Bill 2015-S2223

Senate Bill S2223

2015-2016 Legislative Session

Authorizes a childhood education surcharge on the personal income tax for cities having a population of one million or more persons

download bill text pdf

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 06, 2016	referred to investigations and government operations
Jan 22, 2015	referred to investigations and government operations

2015-S2223 (ACTIVE) - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Add §1304-E, Tax L
Versions Introduced in Other Legislative Sessions:: 2013-2014: S6471
2017-2018: S3799
2019-2020: S2581
2021-2022: S3394
2023-2024: S1591

2015-S2223 (ACTIVE) - Summary

Authorizes a childhood education surcharge on the personal income tax for cities having a population of one million or more persons.

2015-S2223 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S2223

TITLE OF BILL:  An act to amend the tax law, in relation to
authorizing a childhood education surcharge on the personal income tax
for cities having a population of one million or more persons; and
providing for the repeal of such provisions upon expiration thereof

PURPOSE OR GENERAL IDEA OF BILL:

This bill authorizes a city of one million or more to adopt local laws
providing for a city income tax surcharge for taxpayers making
$500,000 or more for aid to early childhood education and after school
programs. This tax will sunset after 5 years.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1. This section amends the tax law by adding a new section,
1304-E.

Subsection (a). This subsection empowers any city of one million or
more imposing a tax surcharge for early childhood education programs
to adopt and amend a tax surcharge for taxpayers making $500,000 or
more on the city taxable income of every city resident individual,
estate, and trust for all taxable years after 2016. This tax will
sunset after 5 years.

Subsection (1). This subsection sets the rate up to 4.3%- a 0.424
percentage point increase of the tax upon which the surcharge is
based.

Subsection (b). This subsection provides that any city imposing a tax
surcharge in accordance with this article may by local law impose such
surcharge at a lower rate than the percentages set forth in subsection
(1). The city may also impose the city income tax surcharge at more
than one rate depending upon the filing status and city taxable income
of a city resident.

Subsection (c). This subsection states that the city income tax
surcharge imposed by this article shall be administered, collected,
and distributed in the same manner as other taxes imposed pursuant to
this article. However, the provisions of section 1313 of this article
which directs payment of taxes to the New York City transitional
finance authority shall not apply to the city income tax surcharge.

Subsection (d). This subsection states that the total revenue,
including interest and penalties from the city income tax surcharge,
which the state comptroller is required to pay to the chief fiscal
officer of the city imposing such surcharge shall be for payment into
the city treasury shall be credited to the general fund of such city
and applied exclusively to or in aid or in support of the early
childhood education programs of the city.

Subsection (e). This subsection states that the local law must be
enacted on or before December 31, 2015 in order to be applicable. A
certified copy of the local law shall be sent by registered mail to
the department's Albany office within 15 days of enactment.
Additional time for a copy of the local law to be sent shall be


allotted by the department if deemed consistent with its duties under
this article.

JUSTIFICATION:

The City's remarkable turnaround in crime-fighting in the mid-to-late
1990s was funded, in part, by a temporary surcharge in the personal
income tax. The surcharge ended in 1998. A similar surcharge is now
necessary to fund a turnaround in our City's early childhood education
programs.

PRIOR LEGISLATIVE HISTORY:

None.

FISCAL IMPLICATIONS:

None.

EFFECTIVE DATE:

This act shall take effect immediately.

2015-S2223 (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  2223

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            January 22, 2015
                               ___________

Introduced  by  Sen. HASSELL-THOMPSON -- read twice and ordered printed,
  and when printed to be committed to the  Committee  on  Investigations
  and Government Operations

AN  ACT  to  amend  the  tax law, in relation to authorizing a childhood
  education surcharge on the personal income tax  for  cities  having  a
  population  of  one  million  or  more  persons; and providing for the
  repeal of such provisions upon expiration thereof

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  The  tax law is amended by adding a new section 1304-E to
read as follows:
  S 1304-E. TAX SURCHARGE FOR EARLY CHILDHOOD EDUCATION. (A) IN ADDITION
TO THE TAXES AUTHORIZED BY SUBSECTION (A) OF  SECTION  THIRTEEN  HUNDRED
ONE OF THIS ARTICLE, ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE
PERSONS  THAT  IMPOSES  SUCH TAXES IS HEREBY AUTHORIZED AND EMPOWERED TO
ADOPT AND AMEND LOCAL LAWS IMPOSING IN ANY SUCH  CITY  FOR  ALL  TAXABLE
YEARS  BEGINNING  ON OR AFTER JANUARY FIRST, TWO THOUSAND SIXTEEN, A TAX
SURCHARGE ON THE CITY TAXABLE INCOME  OF  EVERY  CITY  RESIDENT  MARRIED
INDIVIDUALS  FILING  JOINT  RETURNS, RESIDENT MARRIED INDIVIDUALS FILING
SEPARATE RETURNS, RESIDENT SURVIVING SPOUSES, RESIDENT HEADS  OF  HOUSE-
HOLDS,  RESIDENT UNMARRIED INDIVIDUALS, AND RESIDENT ESTATES AND TRUSTS,
AT A RATE OF UP TO:
IF THE CITY TAXABLE INCOME IS:          THE TAX SURCHARGE IS:

NOT OVER $500,000                       0
OVER $500,000                           4.3 % OF CITY TAXABLE INCOME
  (B) A CITY IMPOSING A TAX SURCHARGE PURSUANT TO THE AUTHORITY OF  THIS
SECTION  MAY, BY LOCAL LAW, IMPOSE SUCH SURCHARGE AT A RATE THAT IS LESS
THAN THE PERCENTAGES SET FORTH IN SUBSECTION (A) OF  THIS  SECTION,  AND
MAY  IMPOSE  SUCH  TAX  AT  MORE THAN ONE RATE DEPENDING UPON THE FILING

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06410-01-5

S. 2223                             2

STATUS AND CITY TAXABLE INCOME OF SUCH CITY RESIDENT INDIVIDUAL, ESTATE,
OR TRUST.
  (C)  A TAX SURCHARGE IMPOSED PURSUANT TO THE AUTHORITY OF THIS SECTION
SHALL BE ADMINISTERED, COLLECTED, AND DISTRIBUTED BY THE COMMISSIONER IN
THE SAME MANNER AS THE OTHER TAXES IMPOSED PURSUANT TO THE AUTHORITY  OF
THIS  ARTICLE,  AND  ALL  OF  THE  PROVISIONS OF THIS ARTICLE, INCLUDING
SECTION THIRTEEN HUNDRED TEN OF THIS ARTICLE, SHALL  APPLY  TO  THE  TAX
SURCHARGE  AUTHORIZED  BY  THIS  SECTION;  PROVIDED,  HOWEVER,  THAT THE
PROVISIONS OF SECTION THIRTEEN HUNDRED THIRTEEN OF THIS ARTICLE  DIRECT-
ING PAYMENT OF TAXES TO THE NEW YORK CITY TRANSITIONAL FINANCE AUTHORITY
SHALL NOT APPLY TO ANY SUCH SURCHARGE.
  (D)  NOTWITHSTANDING ANY PROVISION OF THIS SECTION OR OF SECTION THIR-
TEEN HUNDRED THIRTEEN OF THIS ARTICLE TO THE CONTRARY, THE TOTAL REVENUE
FROM THE TAX  SURCHARGE  IMPOSED  PURSUANT  TO  THE  AUTHORITY  OF  THIS
SECTION,  INCLUDING  INTEREST AND PENALTIES, WHICH THE STATE COMPTROLLER
IS REQUIRED TO PAY TO THE CHIEF FISCAL OFFICER OF THE CITY IMPOSING  THE
TAX  SURCHARGE FOR PAYMENT INTO THE TREASURY OF SUCH CITY SHALL BE CRED-
ITED TO THE GENERAL FUND OF SUCH CITY AND SHALL BE  APPLIED  EXCLUSIVELY
TO  OR  IN  AID  OR SUPPORT OF THE EARLY CHILDHOOD EDUCATION PROGRAMS OF
SUCH CITY.
  (E) A LOCAL LAW ENACTED PURSUANT TO THIS SECTION SHALL  BE  APPLICABLE
ONLY  IF  IT  HAS  BEEN  ENACTED ON OR BEFORE DECEMBER THIRTY-FIRST, TWO
THOUSAND FIFTEEN.  A CERTIFIED COPY OF SUCH LOCAL LAW SHALL BE MAILED BY
REGISTERED MAIL TO THE DEPARTMENT AT ITS OFFICE IN ALBANY WITHIN FIFTEEN
DAYS OF ITS ENACTMENT. HOWEVER, THE DEPARTMENT MAY ALLOW ADDITIONAL TIME
FOR SUCH CERTIFIED COPY TO BE MAILED IF  IT  DEEMS  SUCH  ACTION  TO  BE
CONSISTENT WITH ITS DUTIES UNDER THIS ARTICLE.
  S 2. This act shall take effect immediately and shall apply to all tax
years  commencing  on and after January 1, 2016; provided, however, that
the provisions of this act shall expire and be deemed repealed  December
31, 2020.

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