NY State Senate Bill 2015-S4259

Senate Bill S4259

Signed By Governor

2015-2016 Legislative Session

Extends provisions of law relating to the disposition of sales and compensating use tax revenue in the county of Westchester

download bill text pdf

Archive: Last Bill Status - Signed by Governor

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

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jun 30, 2015	signed chap.42
Jun 29, 2015	delivered to governor
Jun 25, 2015	returned to senate passed assembly home rule request ordered to third reading cal.416 substituted for a5175
Jun 02, 2015	referred to ways and means delivered to assembly passed senate
May 27, 2015	advanced to third reading
May 20, 2015	2nd report cal.
May 19, 2015	1st report cal.780
Mar 11, 2015	referred to investigations and government operations

Votes

- Jun 2, 2015 - Floor Vote
  S4259
  
  59
  
  Aye
  
  2
  
  Nay
  
  0
  
  Absent
  
  2
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: Jun 2, 2015
      
      aye (59)
      
      Addabbo Jr.
      
      Amedore
      
      Avella
      
      Bonacic
      
      Boyle
      
      Breslin
      
      Carlucci
      
      Comrie
      
      Croci
      
      DeFrancisco
      
      Diaz
      
      Dilan
      
      Espaillat
      
      Farley
      
      Felder
      
      Flanagan
      
      Funke
      
      Gallivan
      
      Gianaris
      
      Golden
      
      Griffo
      
      Hamilton
      
      Hannon
      
      Hoylman-Sigal
      
      Kennedy
      
      Klein
      
      Krueger
      
      LaValle
      
      Larkin
      
      Latimer
      
      Little
      
      Marcellino
      
      Marchione
      
      Martins
      
      Montgomery
      
      Murphy
      
      Nozzolio
      
      O'Mara
      
      Ortt
      
      Parker
      
      Peralta
      
      Perkins
      
      Ranzenhofer
      
      Ritchie
      
      Rivera
      
      Robach
      
      Sampson
      
      Sanders Jr.
      
      Savino
      
      Serino
      
      Serrano
      
      Seward
      
      Skelos
      
      Squadron
      
      Stavisky
      
      Stewart-Cousins
      
      Valesky
      
      Venditto
      
      Young
      
      nay (2)
      
      Lanza
      
      Panepinto
      
      excused (2)
      
      Hassell-Thompson
      
      Libous
  May 19, 2015 - Investigations And Government Operations Committee Vote
  S4259
  
  9
  
  Aye
  
  0
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Investigations And Government Operations Committee Vote: May 19, 2015
      
      aye (9)
      
      Carlucci
      
      Diaz
      
      Golden
      
      Hoylman-Sigal
      
      Marcellino
      
      Murphy
      
      Nozzolio
      
      O'Mara
      
      Squadron

2015-S4259 (ACTIVE) - Details

See Assembly Version of this Bill:: A5175
Law Section:: Westchester County
Laws Affected:: Amd §§4, 5, 7 & 16, Chap 272 of 1991

2015-S4259 (ACTIVE) - Summary

Extends provisions of law relating to the disposition of sales and compensating use tax revenue in the county of Westchester.

2015-S4259 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S4259

TITLE OF BILL:  An act to amend chapter 272 of the laws of 1991,
amending the tax law relating to the method of disposition of sales
and compensating use tax revenue in Westchester county and enacting
the Westchester county spending limitation act, in relation to
extending the expiration thereof

PURPOSE OF BILL: This bill extends the expiration of the provisions of
the Westchester County spending limitation act from May 31, 2015 to
May 31, 2018.

SUMMARY OF SPECIFIC PROVISIONS: Subdivision e of section 4 and
sections 5, 7 and 16 of chapter 272 of the laws of 1991, amending the
tax law in relating to the method of disposition of sales and
compensating use tax revenue in Westchester County and enacting the
Westchester County spending limitation act, as amended by section 1 of
part DD of chapter 118 of the laws of 2001 are amended to extend the
expiration thereof from May 31, 2015 to May 31, 2018.

JUSTIFICATION: The Westchester County Spending Limitation Act, as
first enacted by Chapter 272 of the Laws of 1991, added a new Section
1262-b to the New York State Tax ("Tax Law") to provide for a special
distribution of Westchester County's sales tax revenue. Pursuant to
the terms of Chapter 272 of the Laws of 1991, Section 1262-b of the
Tax Law was to expire on June 30, 1994. This sunset date has been

extended, at two-year intervals, by Acts of the state Legislature
adopted in the calendar year preceding that of the scheduled
expiration date, as follows: L. 1993, Chap 265 extending expiration
date from June 30, 1994 to May 31, 1996; L. 1995, Chap 180 (extending
expiration date from May 31, 1996 to May 31, 1998); L. 1997, Chap.
676 (extending expiration date from May 31, 1998 to May 31, 2000); L.
1999, Chap. 285 (extending expiration date from May 31, 2000 to May
31, 2002); L. 2001, Chap. 118, Pt. DD (extending expiration date from
May 31, 2002 to May 31, 2004). L. 2003 and L. 2005, Chap. 679,
extended the expiration date to May 31, 2008. L. 2007, Chap. 367
extended the expiration date to May 31, 2010. Chap. 112 of 2009
extended the expiration date to May 31, 2012. Chap. 199 of 2011
extended the expiration to May 31, 2014.

The state legislature's adoption of an Act in the form annexed hereto
would extend the expiration date of the Westchester County Spending
Limitation Act from May 31, 2015 to May 31, 2018, and would authorize
Westchester County's continued distribution of its sales tax revenue
in the manner set forth in section 1262-b of the Tax Law until such
extended expiration date. This extender applies to both the original
sales tax authorized in 1991 and the additional sales tax authorized
in 1994.

Since its inception, the sales tax has been a vitally important source
of revenue to the county, its local governments, and school districts.
Providing for the extension of this provision during the 2011
legislative session will enable the County, and the various local
governments, and school districts that rely on the revenues generated
from the sales and compensating use tax to more appropriately plan
their budgets for the coming fiscal year.


LEGISLATIVE HISTORY: This bill extends the provisions of the
Westchester County spending limitation act which have been statutorily
extended by two year intervals since 1991.

FISCAL IMPLICATIONS: No cost to state and positive fiscal impact to
Westchester County, its municipal governments, and school districts.

EFFECTIVE DATE: Immediately

2015-S4259 (ACTIVE) - Bill Text download pdf

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

                                  4259

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                             March 11, 2015
                               ___________

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

AN  ACT  to  amend chapter 272 of the laws of 1991, amending the tax law
  relating to the method of disposition of sales  and  compensating  use
  tax  revenue in Westchester county and enacting the Westchester county
  spending limitation act, in relation to extending the expiration ther-
  eof

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

  Section  1.  Subdivision  e  of  section 4 and sections 5, 7 and 16 of
chapter 272 of the laws of 1991, amending the tax law  relating  to  the
method of disposition of sales and compensating use tax revenue in West-
chester  county  and enacting the Westchester county spending limitation
act, as amended by chapter 129 of the laws of 2013, are amended to  read
as follows:
  e.  "Spending  limitation" means the maximum amount of county spending
established in county fiscal years 1992, 1993, 1994, 1995,  1996,  1997,
1998,  1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009,
2010, 2011, 2012, 2013, 2014, 2015 [and], 2016, 2017 AND 2018.
  S 5. Establishment of annual spending limitation. a. For county fiscal
years 1992, 1993, 1994, 1995, 1996, 1997, 1998, 1999, 2000, 2001,  2002,
2003,  2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012, 2013, 2014,
2015 [and], 2016, 2017 AND 2018 there  shall  be  in  effect  an  annual
spending  limitation.  The  spending  limitation shall be derived from a
fixed percentage reflecting the ratio of base year  spending  to  county
personal  income.  County  personal income for such calculation shall be
for the period January 1, 1986 through December 31, 1986. Such  percent-
age shall be applied to county personal income for the period January 1,
1989 through December 31, 1989, to determine the spending limitation for
county fiscal year 1992; to determine the spending limitation for county

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08502-01-5

S. 4259                             2

fiscal  year  1993,  such percentage shall be applied to county personal
income for the period January 1, 1990  through  December  31,  1990;  to
determine  the  spending  limitation  for  county fiscal year 1994, such
percentage  shall  be  applied  to county personal income for the period
January 1, 1991 through December 31, 1991;  to  determine  the  spending
limitation for county fiscal year 1995, such percentage shall be applied
to  county personal income for the period January 1, 1992 through Decem-
ber 31, 1992; to determine the spending  limitation  for  county  fiscal
year  1996,  such  percentage shall be applied to county personal income
for the period January 1, 1993 through December 31, 1993;  to  determine
the  spending  limitation  for  county fiscal year 1997, such percentage
shall be applied to county personal income for  the  period  January  1,
1994 through December 31, 1994; to determine the spending limitation for
county  fiscal  year  1998,  such  percentage shall be applied to county
personal income for the period January  1,  1995  through  December  31,
1995;  to determine the spending limitation for county fiscal year 1999,
such percentage shall be applied to county personal income for the peri-
od January 1, 1996 through December 31, 1996; to determine the  spending
limitation for county fiscal year 2000, such percentage shall be applied
to  county personal income for the period January 1, 1997 through Decem-
ber 31, 1997; to determine the spending  limitation  for  county  fiscal
year  2001,  such  percentage shall be applied to county personal income
for the period January 1, 1998 through December 31, 1998;  to  determine
the  spending  limitation  for  county fiscal year 2002, such percentage
shall be applied to county personal income for  the  period  January  1,
1999 through December 31, 1999; to determine the spending limitation for
county  fiscal  year  2003,  such  percentage shall be applied to county
personal income for the period January  1,  2000  through  December  31,
2000;  to determine the spending limitation for county fiscal year 2004,
such percentage shall be applied to county personal income for the peri-
od January 1, 2001 through December 31, 2001; to determine the  spending
limitation for county fiscal year 2005, such percentage shall be applied
to  county personal income for the period January 1, 2002 through Decem-
ber 31, 2002; to determine the spending  limitation  for  county  fiscal
year  2006,  such  percentage shall be applied to county personal income
for the period January 1, 2003 through December 31, 2003;  to  determine
the spending limitation for the county fiscal year 2007, such percentage
shall  be  applied  to  county personal income for the period January 1,
2004 through December 31, 2004; to determine the spending limitation for
the county fiscal year 2008, such percentage shall be applied to  county
personal  income  for  the  period  January 1, 2005 through December 31,
2005; to determine the spending limitation for the  county  fiscal  year
2009, such percentage shall be applied to county personal income for the
period  January  1,  2006  through  December  31, 2006; to determine the
spending limitation for the county fiscal  year  2010,  such  percentage
shall  be  applied  to  county personal income for the period January 1,
2007 through December 31, 2007; to determine the spending limitation for
the county fiscal year 2011, such percentage shall be applied to  county
personal  income  for  the  period  January 1, 2008 through December 31,
2008; to determine the spending limitation for the  county  fiscal  year
2012, such percentage shall be applied to county personal income for the
period  January  1,  2009  through  December  31, 2009; to determine the
spending limitation for the county fiscal  year  2013,  such  percentage
shall  be  applied  to  county personal income for the period January 1,
2010 through December 31, 2010; to determine the spending limitation for
the county fiscal year 2014, such percentage shall be applied to  county

S. 4259                             3

personal  income  for  the  period  January 1, 2011 through December 31,
2011; to determine the spending limitation for the  county  fiscal  year
2015, such percentage shall be applied to county personal income for the
period January 1, 2012 through December 31, 2012; [and] to determine the
spending  limitation  for county fiscal year 2016, such percentage shall
be applied to the county personal income for the period January 1,  2013
through  December 31, 2013; TO DETERMINE THE SPENDING LIMITATION FOR THE
COUNTY FISCAL YEAR 2017, SUCH PERCENTAGE  SHALL  BE  APPLIED  TO  COUNTY
PERSONAL  INCOME  FOR  THE  PERIOD  JANUARY 1, 2014 THROUGH DECEMBER 31,
2014; AND TO DETERMINE THE SPENDING LIMITATION FOR  COUNTY  FISCAL  YEAR
2018, SUCH PERCENTAGE SHALL BE APPLIED TO THE COUNTY PERSONAL INCOME FOR
THE PERIOD JANUARY 1, 2015 THROUGH DECEMBER 31, 2015.
  b.  The  spending  limitation shall serve as a statutory cap on county
spending to be reflected in the tentative budget as well as the  enacted
budget for county fiscal years beginning in 1992.
  S  7.  Mandatory  tax reduction. In the event that the county spending
subject to the spending limitation exceeds such limitation in the  adop-
tive  county budget for county fiscal year 1992, 1993, 1994, 1995, 1996,
1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007,  2008,
2009,  2010,  2011, 2012, 2013, 2014, 2015 [or], 2016, 2017 OR 2018 then
section 1262-b of the tax law shall be repealed.
  S 16. This act shall take effect immediately, provided, however,  that
sections one through seven of this act shall be in full force and effect
until  May  31,  [2016]  2018,  provided, however, that if the county of
Westchester imposes the tax authorized by section 1210 of the tax law in
excess of three percent, then sections one through  seven  of  this  act
shall be deemed repealed; provided that the commissioner of taxation and
finance  shall  notify the legislative bill drafting commission upon the
repeal of section 1262-b of the tax law pursuant to section seven of the
Westchester county spending limitation act in order that the  commission
may  maintain an accurate and timely effective data base of the official
text of laws of the state of New York in furtherance  of  effecting  the
provisions  of section 44 of the legislative law and section 70-b of the
public officers law.
  S 2. This act shall take effect immediately.

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