S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
     S. 7437                                                  A. 9046
 
                       S E N A T E - A S S E M B L Y
 
                             January 18, 2018
                                ___________
 
 IN  SENATE -- Introduced by Sen. BROOKS -- read twice and ordered print-
   ed, and when printed to be committed  to  the  Committee  on  Investi-
   gations and Government Operations
 
 IN  ASSEMBLY  --  Introduced  by  M.  of  A. PELLEGRINO -- read once and
   referred to the Committee on Ways and Means
 
 AN ACT to amend the tax law and the state finance law,  in  relation  to
   authorizing  funds  to  be  transferred  to  the public transportation
   system operating assistance account and the metropolitan  mass  trans-
   portation operating assistance account
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision 1 of section 171-a of the tax law,  as  amended
 by  section 15 of part AAA of chapter 59 of the laws of 2017, is amended
 to read as follows:
   1. All taxes, interest, penalties and fees collected  or  received  by
 the commissioner or the commissioner's duly authorized agent under arti-
 cles nine (except section one hundred eighty-two-a thereof and except as
 otherwise  provided  in  section  two  hundred  five  thereof),  nine-A,
 twelve-A (except as otherwise provided in section  two  hundred  eighty-
 four-d  thereof),  thirteen, thirteen-A (except as otherwise provided in
 section  three  hundred  twelve  thereof),  eighteen,  nineteen,  twenty
 (except  as otherwise provided in section four hundred eighty-two there-
 of), twenty-B, twenty-one, twenty-two, twenty-six, twenty-eight  (except
 as  otherwise  provided  in section eleven hundred two or eleven hundred
 three thereof), twenty-eight-A, [twenty-nine-B,] thirty-one  (except  as
 otherwise  provided  in  section  fourteen  hundred twenty-one thereof),
 thirty-three and thirty-three-A of this chapter shall be deposited daily
 in one account with such responsible  banks,  banking  houses  or  trust
 companies  as may be designated by the comptroller, to the credit of the
 comptroller. Such an account may be established in one or more  of  such
 depositories.  Such  deposits  shall be kept separate and apart from all
 other money in the possession of the comptroller. The comptroller  shall
 require  adequate  security  from  all such depositories.   Of the total
 revenue collected or received under such articles of this  chapter,  the
 comptroller  shall  retain in the comptroller's hands such amount as the
              

 commissioner may determine to be necessary for refunds or reimbursements
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13709-01-7

 S. 7437                             2                            A. 9046
 
 under such articles of this chapter out of which amount the  comptroller
 shall  pay  any  refunds  or  reimbursements to which taxpayers shall be
 entitled under the provisions of such  articles  of  this  chapter.  The
 commissioner  and  the  comptroller  shall maintain a system of accounts
 showing the amount of revenue collected or received  from  each  of  the
 taxes  imposed  by  such  articles. The comptroller, after reserving the
 amount to pay such refunds or reimbursements, shall, on  or  before  the
 tenth  day  of  each month, pay into the state treasury to the credit of
 the general fund all revenue deposited under  this  section  during  the
 preceding  calendar  month  and remaining to the comptroller's credit on
 the last day of such preceding month, (i) except  that  the  comptroller
 shall  pay  to  the  state  department of social services that amount of
 overpayments of tax imposed by article twenty-two of  this  chapter  and
 the interest on such amount which is certified to the comptroller by the
 commissioner  as  the  amount  to  be  credited against past-due support
 pursuant to subdivision six of section one hundred seventy-one-c of this
 article, (ii) and except that the comptroller shall pay to the New  York
 state  higher education services corporation and the state university of
 New York or the city university of New York respectively that amount  of
 overpayments  of  tax  imposed by article twenty-two of this chapter and
 the interest on such amount which is certified to the comptroller by the
 commissioner as the amount to be credited against the amount of defaults
 in repayment of guaranteed student loans and state university  loans  or
 city  university  loans  pursuant  to  subdivision  five  of section one
 hundred seventy-one-d and subdivision six of section one hundred  seven-
 ty-one-e of this article, (iii) and except further that, notwithstanding
 any  law, the comptroller shall credit to the revenue arrearage account,
 pursuant to section ninety-one-a of the state finance law,  that  amount
 of overpayment of tax imposed by article nine, nine-A, twenty-two, thir-
 ty, thirty-A, thirty-B or thirty-three of this chapter, and any interest
 thereon,  which  is  certified to the comptroller by the commissioner as
 the amount to be credited against a past-due  legally  enforceable  debt
 owed  to  a state agency pursuant to paragraph (a) of subdivision six of
 section one hundred seventy-one-f of this article, provided, however, he
 shall credit to  the  special  offset  fiduciary  account,  pursuant  to
 section  ninety-one-c of the state finance law, any such amount credita-
 ble as a liability as set forth in paragraph (b) of subdivision  six  of
 section  one  hundred  seventy-one-f  of  this  article, (iv) and except
 further that the comptroller shall pay to the  city  of  New  York  that
 amount  of  overpayment  of tax imposed by article nine, nine-A, twenty-
 two, thirty, thirty-A, thirty-B or thirty-three of this chapter and  any
 interest thereon that is certified to the comptroller by the commission-
 er  as  the  amount  to be credited against city of New York tax warrant
 judgment debt pursuant to section  one  hundred  seventy-one-l  of  this
 article,  (v)  and  except  further  that the comptroller shall pay to a
 non-obligated spouse that amount of overpayment of tax imposed by  arti-
 cle twenty-two of this chapter and the interest on such amount which has
 been credited pursuant to section one hundred seventy-one-c, one hundred
 seventy-one-d,  one  hundred seventy-one-e, one hundred seventy-one-f or
 one hundred seventy-one-l of this article and which is certified to  the
 comptroller  by  the  commissioner  as the amount due such non-obligated
 spouse pursuant to paragraph  six  of  subsection  (b)  of  section  six
 hundred fifty-one of this chapter; and (vi) the comptroller shall deduct
 a  like  amount which the comptroller shall pay into the treasury to the
 credit of the general fund from  amounts  subsequently  payable  to  the
 department  of  social  services,  the state university of New York, the

 S. 7437                             3                            A. 9046
 
 city university of New York, or the  higher  education  services  corpo-
 ration,  or  the  revenue  arrearage account or special offset fiduciary
 account pursuant to section ninety-one-a or ninety-one-c  of  the  state
 finance  law, as the case may be, whichever had been credited the amount
 originally withheld from such overpayment, and  (vii)  with  respect  to
 amounts  originally  withheld  from such overpayment pursuant to section
 one hundred seventy-one-l of this article and paid to the  city  of  New
 York,  the  comptroller shall collect a like amount from the city of New
 York.
   § 2. Subdivision 1 of section 171-a of the  tax  law,  as  amended  by
 section  16 of part AAA of chapter 59 of the laws of 2017, is amended to
 read as follows:
   1. All taxes, interest, penalties and fees collected  or  received  by
 the commissioner or the commissioner's duly authorized agent under arti-
 cles nine (except section one hundred eighty-two-a thereof and except as
 otherwise  provided  in  section  two  hundred  five  thereof),  nine-A,
 twelve-A (except as otherwise provided in section  two  hundred  eighty-
 four-d  thereof),  thirteen, thirteen-A (except as otherwise provided in
 section  three  hundred  twelve  thereof),  eighteen,  nineteen,  twenty
 (except  as otherwise provided in section four hundred eighty-two there-
 of), twenty-one, twenty-two, twenty-six, twenty-eight (except as  other-
 wise  provided  in  section  eleven  hundred two or eleven hundred three
 thereof), twenty-eight-A, [twenty-nine-B,] thirty-one (except as  other-
 wise  provided  in section fourteen hundred twenty-one thereof), thirty-
 three and thirty-three-A of this chapter shall be deposited daily in one
 account with such responsible banks, banking houses or  trust  companies
 as  may  be  designated  by  the comptroller, to the credit of the comp-
 troller. Such an account may be established  in  one  or  more  of  such
 depositories.  Such  deposits  shall be kept separate and apart from all
 other money in the possession of the comptroller. The comptroller  shall
 require  adequate  security  from  all  such  depositories. Of the total
 revenue collected or received under such articles of this  chapter,  the
 comptroller  shall  retain in the comptroller's hands such amount as the
 commissioner may determine to be necessary for refunds or reimbursements
 under such articles of this chapter out of which amount the  comptroller
 shall  pay  any  refunds  or  reimbursements to which taxpayers shall be
 entitled under the provisions of such  articles  of  this  chapter.  The
 commissioner  and  the  comptroller  shall maintain a system of accounts
 showing the amount of revenue collected or received  from  each  of  the
 taxes  imposed  by  such  articles. The comptroller, after reserving the
 amount to pay such refunds or reimbursements, shall, on  or  before  the
 tenth  day  of  each month, pay into the state treasury to the credit of
 the general fund all revenue deposited under  this  section  during  the
 preceding  calendar  month  and remaining to the comptroller's credit on
 the last day of such preceding month, (i) except  that  the  comptroller
 shall  pay  to  the  state  department of social services that amount of
 overpayments of tax imposed by article twenty-two of  this  chapter  and
 the interest on such amount which is certified to the comptroller by the
 commissioner  as  the  amount  to  be  credited against past-due support
 pursuant to subdivision six of section one hundred seventy-one-c of this
 article, (ii) and except that the comptroller shall pay to the New  York
 state  higher education services corporation and the state university of
 New York or the city university of New York respectively that amount  of
 overpayments  of  tax  imposed by article twenty-two of this chapter and
 the interest on such amount which is certified to the comptroller by the
 commissioner as the amount to be credited against the amount of defaults

 S. 7437                             4                            A. 9046
 
 in repayment of guaranteed student loans and state university  loans  or
 city  university  loans  pursuant  to  subdivision  five  of section one
 hundred seventy-one-d and subdivision six of section one hundred  seven-
 ty-one-e of this article, (iii) and except further that, notwithstanding
 any  law, the comptroller shall credit to the revenue arrearage account,
 pursuant to section ninety-one-a of the state finance law,  that  amount
 of overpayment of tax imposed by article nine, nine-A, twenty-two, thir-
 ty, thirty-A, thirty-B or thirty-three of this chapter, and any interest
 thereon,  which  is  certified to the comptroller by the commissioner as
 the amount to be credited against a past-due  legally  enforceable  debt
 owed  to  a state agency pursuant to paragraph (a) of subdivision six of
 section one hundred seventy-one-f of this article, provided, however, he
 shall credit to  the  special  offset  fiduciary  account,  pursuant  to
 section  ninety-one-c of the state finance law, any such amount credita-
 ble as a liability as set forth in paragraph (b) of subdivision  six  of
 section  one  hundred  seventy-one-f  of  this  article, (iv) and except
 further that the comptroller shall pay to the  city  of  New  York  that
 amount  of  overpayment  of tax imposed by article nine, nine-A, twenty-
 two, thirty, thirty-A, thirty-B or thirty-three of this chapter and  any
 interest thereon that is certified to the comptroller by the commission-
 er  as  the  amount  to be credited against city of New York tax warrant
 judgment debt pursuant to section  one  hundred  seventy-one-l  of  this
 article,  (v)  and  except  further  that the comptroller shall pay to a
 non-obligated spouse that amount of overpayment of tax imposed by  arti-
 cle twenty-two of this chapter and the interest on such amount which has
 been credited pursuant to section one hundred seventy-one-c, one hundred
 seventy-one-d,  one  hundred seventy-one-e, one hundred seventy-one-f or
 one hundred seventy-one-l of this article and which is certified to  the
 comptroller  by  the  commissioner  as the amount due such non-obligated
 spouse pursuant to paragraph  six  of  subsection  (b)  of  section  six
 hundred fifty-one of this chapter; and (vi) the comptroller shall deduct
 a  like  amount which the comptroller shall pay into the treasury to the
 credit of the general fund from  amounts  subsequently  payable  to  the
 department  of  social  services,  the state university of New York, the
 city university of New York, or the  higher  education  services  corpo-
 ration,  or  the  revenue  arrearage account or special offset fiduciary
 account pursuant to section ninety-one-a or ninety-one-c  of  the  state
 finance  law, as the case may be, whichever had been credited the amount
 originally withheld from such overpayment, and  (vii)  with  respect  to
 amounts  originally  withheld  from such overpayment pursuant to section
 one hundred seventy-one-l of this article and paid to the  city  of  New
 York,  the  comptroller shall collect a like amount from the city of New
 York.
   § 3. Section 1298 of the tax law, as added by section 18 of  part  AAA
 of chapter 59 of the laws of 2017, is amended to read as follows:
   §  1298.  Deposit  and  disposition  of  revenue. (A) All taxes, fees,
 interest and penalties collected or received by the  commissioner  under
 this  article  shall  be  deposited  [and  disposed  of  pursuant to the
 provisions of section one hundred seventy-one-a of this  chapter]  DAILY
 WITH  SUCH  RESPONSIBLE BANKS, BANKING HOUSES OR TRUST COMPANIES, AS MAY
 BE DESIGNATED BY THE COMPTROLLER, TO THE CREDIT OF THE  COMPTROLLER  FOR
 DISPOSAL PURSUANT TO SECTION EIGHTY-EIGHT-A OF THE STATE FINANCE LAW. AN
 ACCOUNT  MAY  BE ESTABLISHED IN ONE OR MORE SUCH DEPOSITORIES. THE COMP-
 TROLLER SHALL REQUIRE ADEQUATE SECURITY FROM ALL SUCH  DEPOSITORIES.  OF
 THE  TOTAL  REVENUE  COLLECTED OR RECEIVED UNDER THIS ARTICLE, THE COMP-
 TROLLER SHALL RETAIN SUCH AMOUNT AS THE COMMISSIONER MAY DETERMINE TO BE

 S. 7437                             5                            A. 9046
 
 NECESSARY FOR REFUNDS UNDER THIS ARTICLE. THE COMMISSIONER IS AUTHORIZED
 AND DIRECTED TO DEDUCT FROM THE AMOUNTS IT RECEIVES UNDER THIS  ARTICLE,
 BEFORE  DEPOSIT INTO THE TRUST ACCOUNTS DESIGNATED BY THE COMPTROLLER, A
 REASONABLE  AMOUNT  NECESSARY TO EFFECTUATE REFUNDS OF APPROPRIATIONS OF
 THE DEPARTMENT TO REIMBURSE THE DEPARTMENT FOR  THE  COSTS  INCURRED  TO
 ADMINISTER, COLLECT AND DISTRIBUTE THE TAXES IMPOSED BY THIS ARTICLE.
   (B)  ON  OR BEFORE THE TWELFTH AND TWENTY-SIXTH DAY OF EACH SUCCEEDING
 MONTH, AFTER RESERVING SUCH AMOUNT FOR SUCH REFUNDS AND  DEDUCTING  SUCH
 AMOUNTS  FOR  SUCH  COSTS,  AS  PROVIDED  FOR IN SUBDIVISION (A) OF THIS
 SECTION, THE COMMISSIONER SHALL CERTIFY TO THE COMPTROLLER THE AMOUNT OF
 ALL REVENUES SO RECEIVED DURING THE PRIOR  MONTH  AS  A  RESULT  OF  THE
 TAXES,  FEES,  INTEREST AND PENALTIES SO IMPOSED. THE AMOUNT OF REVENUES
 SO CERTIFIED SHALL BE PAID OVER BY THE FIFTEENTH AND THE FINAL  BUSINESS
 DAY OF EACH SUCCEEDING MONTH FROM SUCH ACCOUNT INTO THE MASS TRANSPORTA-
 TION  OPERATING ASSISTANCE FUND FOR PAYMENT PURSUANT TO PARAGRAPH (D) OF
 SUBDIVISION FIVE OF SECTION EIGHTY-EIGHT-A OF THE STATE FINANCE  LAW  OR
 PARAGRAPH  (C)  OF  SUBDIVISION  SEVEN  OF SECTION EIGHTY-EIGHT-A OF THE
 STATE FINANCE LAW.
   (C) THE COMMISSIONER AND COMPTROLLER ARE AUTHORIZED  TO  CONSULT  WITH
 THE DIRECTOR OF THE DIVISION OF BUDGET AND THE COMMISSIONER OF TRANSPOR-
 TATION IN DETERMINING WHICH ACCOUNT OF THE MASS TRANSPORTATION OPERATING
 ASSISTANCE FUND TO DEPOSIT AND DISPOSE OF REVENUES COLLECTED OR RECEIVED
 UNDER THIS ARTICLE.
   §  4.  Paragraph  (a)  of  subdivision  5 of section 88-a of the state
 finance law, as added by chapter 481 of the laws of 1981, is amended and
 a new paragraph (d) is added to read as follows:
   (a) The "public transportation systems operating  assistance  account"
 shall  consist  of revenues required to be deposited therein pursuant to
 the provisions of section one  hundred  eighty-two-a  of  the  tax  law,
 SECTION  TWELVE HUNDRED NINETY-EIGHT OF THE TAX LAW and all other moneys
 credited or transferred thereto from any other fund or  source  pursuant
 to law.
   (D)  (I) THE COMPTROLLER IS HEREBY AUTHORIZED AND DIRECTED TO TRANSFER
 THE TAXES, FEES, INTEREST AND PENALTIES COLLECTED OR  RECEIVED  PURSUANT
 TO  ARTICLE TWENTY-NINE-B OF THE TAX LAW ON TNC PREARRANGED TRIPS ORIGI-
 NATING OUTSIDE THE METROPOLITAN TRANSPORTATION COMMUTER DISTRICT TO  THE
 PUBLIC  TRANSPORTATION  SYSTEM  OPERATING ASSISTANCE ACCOUNT ESTABLISHED
 UNDER THIS SUBDIVISION.  THESE  TRANSFERS  SHALL  NOT  BE  INCLUDED  FOR
 PURPOSES OF CALCULATING THE SALES TAX GROWTH FACTOR ESTABLISHED IN PARA-
 GRAPH  (C)  OF  THIS  SUBDIVISION,  AND  SHALL SUPPLEMENT THE ADDITIONAL
 TRANSFERS INDEXED TO THE SALES TAX GROWTH  FACTOR  REQUIRED  UNDER  THIS
 SUBDIVISION.  TRANSFERS  PROVIDED UNDER THIS PARAGRAPH SHALL NOT BE USED
 TO OFFSET REDUCED TRANSFERS UNDER PARAGRAPH (C) OF THIS SUBDIVISION.
   (II) THE COMPTROLLER IS AUTHORIZED TO CONSULT WITH THE DIRECTOR OF THE
 DIVISION OF BUDGET AND THE COMMISSIONER OF TRANSPORTATION IN DETERMINING
 WHETHER TO TRANSFER THE TAXES, FEES, INTEREST AND PENALTIES COLLECTED OR
 RECEIVED TO THE PUBLIC TRANSPORTATION SYSTEM OPERATING ACCOUNT.
   (III) NOTWITHSTANDING PARAGRAPH (B) OF  THIS  SUBDIVISION,  THE  COMP-
 TROLLER  IS AUTHORIZED TO WITHHOLD THE TRANSFER OF TAXES, FEES, INTEREST
 AND PENALTIES COLLECTED OR RECEIVED PURSUANT TO ARTICLE TWENTY-NINE-B OF
 THE TAX LAW FROM PUBLIC TRANSPORTATION SYSTEMS ELIGIBLE TO RECEIVE OPER-
 ATING ASSISTANCE PURSUANT TO SECTION EIGHTEEN-B  OF  THE  TRANSPORTATION
 LAW  IN THE EVENT THAT A COUNTY OR MUNICIPALITY REDUCES ITS ANNUAL OPER-
 ATING PAYMENTS TO A PUBLIC TRANSPORTATION SYSTEM OR MASS  TRANSPORTATION
 SERVICE.  THE  COMPTROLLER  IS  FURTHER  AUTHORIZED  TO CONSULT WITH THE

 S. 7437                             6                            A. 9046
 
 DIRECTOR OF THE DIVISION OF BUDGET AND THE COMMISSIONER  OF  TRANSPORTA-
 TION IN MAKING THAT DETERMINATION.
   § 5. Subdivision 7 of section 88-a of the state finance law is amended
 by adding a new paragraph (c) to read as follows:
   (C)(I)  THE  COMPTROLLER IS HEREBY AUTHORIZED AND DIRECTED TO TRANSFER
 THE TAXES, FEES, INTEREST AND PENALTIES COLLECTED OR  RECEIVED  PURSUANT
 TO  ARTICLE TWENTY-NINE-B OF THE TAX LAW ON TNC PREARRANGED TRIPS ORIGI-
 NATING OUTSIDE OF THE CITY OF NEW YORK WITHIN THE METROPOLITAN TRANSPOR-
 TATION COMMUTER DISTRICT TO THE METROPOLITAN MASS TRANSPORTATION OPERAT-
 ING ASSISTANCE ACCOUNT. TRANSFERS PROVIDED UNDER  THIS  PARAGRAPH  SHALL
 SUPPLEMENT THE AGGREGATE AMOUNT OF FUNDS APPROPRIATED AND DISBURSED FROM
 THE  METROPOLITAN  MASS  TRANSPORTATION OPERATING ASSISTANCE ACCOUNT FOR
 THE STATE FISCAL YEAR ENDING MARCH THIRTY-FIRST, TWO THOUSAND  EIGHTEEN.
 PROVIDED, FURTHER, THAT THE DIRECTOR OF THE DIVISION OF BUDGET SHALL NOT
 WITHHOLD  AN  ADDITIONAL  PERCENTAGE  OF  DISBURSEMENTS  RELATIVE TO THE
 ENACTED BUDGET FINANCIAL PLAN FOR THE STATE  FISCAL  YEAR  ENDING  MARCH
 THIRTY-FIRST,  TWO  THOUSAND EIGHTEEN FROM METROPOLITAN MASS TRANSPORTA-
 TION OPERATING  ASSISTANCE  ACCOUNT  REVENUES  GENERATED  IN  SUBSEQUENT
 FISCAL YEARS.
   (II)  PROVIDED,  FURTHER,  THAT  TAXES,  FEES,  INTEREST AND PENALTIES
 TRANSFERRED PURSUANT TO SUBPARAGRAPH (I) OF THIS PARAGRAPH SHALL ONLY BE
 DISTRIBUTED TO PUBLIC TRANSPORTATION SYSTEMS PROVIDING MASS  TRANSPORTA-
 TION SERVICES OUTSIDE THE CITY OF NEW YORK. FOR PURPOSES OF THIS SUBPAR-
 AGRAPH,  MASS  TRANSPORTATION  SERVICES PROVIDED OUTSIDE THE CITY OF NEW
 YORK SHALL INCLUDE COMMUTER RAIL PROVIDED IN THE METROPOLITAN  TRANSPOR-
 TATION  COMMUTER  DISTRICT. TAXES, FEES, INTEREST AND PENALTIES SHALL BE
 TRANSFERRED IN PROPORTION TO THE LOCATION  WHERE  THE  PREARRANGED  TRIP
 ORIGINATED,  PROVIDED THAT FIFTY PERCENT OF TRANSFERS SHALL BE DISBURSED
 TO BUS LINES AND FIFTY PERCENT OF TRANSFERS SHALL BE DISBURSED TO COMMU-
 TER RAIL IN LOCALITIES  WHERE  BOTH  MASS  TRANSPORTATION  SERVICES  ARE
 PROVIDED. THE COMPTROLLER IS AUTHORIZED TO CONSULT WITH THE COMMISSIONER
 OF  TAXATION AND FINANCE, THE DIRECTOR OF THE DIVISION OF BUDGET AND THE
 COMMISSIONER OF TRANSPORTATION IN  DETERMINING  THE  APPROPRIATE  PUBLIC
 TRANSPORTATION  SYSTEMS  AND  MASS  TRANSPORTATION  SERVICES THAT SHOULD
 RECEIVE THE TRANSFERS.
   (III) NOTWITHSTANDING PARAGRAPH (B) OF  THIS  SUBDIVISION,  THE  COMP-
 TROLLER  IS AUTHORIZED TO WITHHOLD THE TRANSFER OF TAXES, FEES, INTEREST
 AND PENALTIES COLLECTED OR RECEIVED PURSUANT TO ARTICLE TWENTY-NINE-B OF
 THE TAX LAW FROM PUBLIC TRANSPORTATION SYSTEMS ELIGIBLE TO RECEIVE OPER-
 ATING ASSISTANCE PURSUANT TO SECTION EIGHTEEN-B  OF  THE  TRANSPORTATION
 LAW  IN THE EVENT THAT A COUNTY OR MUNICIPALITY REDUCES ITS ANNUAL OPER-
 ATING PAYMENTS TO A PUBLIC TRANSPORTATION SYSTEM OR MASS  TRANSPORTATION
 SERVICE.  THE  COMPTROLLER  IS  FURTHER  AUTHORIZED  TO CONSULT WITH THE
 DIRECTOR OF THE DIVISION OF BUDGET AND THE COMMISSIONER  OF  TRANSPORTA-
 TION IN MAKING THAT DETERMINATION.
   §  6.  This act shall take effect on the first of July next succeeding
 the date on which it shall have become a law; provided however, that the
 amendments to subdivision 1 of section 171-a of  the  tax  law  made  by
 section  one  of  this  act  shall  be subject to the expiration of such
 subdivision pursuant to section 26 of part AAA of chapter 59 of the laws
 of 2017, when upon such date the provisions of section two of  this  act
 shall  take  effect;  provided,  however, that effective immediately the
 addition, amendment and/or repeal of any rule  or  regulation  necessary
 for  the implementation of this act on its effective date are authorized
 and directed to be made and completed on or before such effective date.