S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1792
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 11, 2021
                                ___________
 
 Introduced  by  M.  of  A.  JEAN-PIERRE -- 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 3 of part XX of chapter 59 of the laws of 2019, 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-D,  twenty-one, twenty-two, twenty-four, 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD04886-01-1

 A. 1792                             2
 
 articles of this chapter, the comptroller  shall  retain  in  the  comp-
 troller'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  in repayment of guaranteed
 student loans and state university loans or city university loans pursu-
 ant to subdivision five of section one hundred seventy-one-d and  subdi-
 vision  six  of section one hundred seventy-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, thirty, 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 cred-
 it  to the special offset fiduciary account, pursuant to section ninety-
 one-c of the state finance law, any such amount creditable as a  liabil-
 ity  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 commissioner 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 article twenty-two of this chap-
 ter  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 seven-
 ty-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

 A. 1792                             3
 
 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  corporation, 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  4  of  part XX of chapter 59 of the laws of 2019, 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-D, twenty-one, twenty-two, twenty-four, 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 under such articles of this chapter out of  which  amount
 the comptroller shall pay any refunds or reimbursements to which taxpay-
 ers  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

 A. 1792                             4
 
 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
 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

 A. 1792                             5
 
 THE  TOTAL  REVENUE  COLLECTED OR RECEIVED UNDER THIS ARTICLE, THE COMP-
 TROLLER SHALL RETAIN SUCH AMOUNT AS THE COMMISSIONER MAY DETERMINE TO BE
 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 OR PARAGRAPH (C) OF SUBDIVISION SEVEN OF SECTION EIGHT-
 Y-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

 A. 1792                             6
 
 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  TWENTY-
 TWO.  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 TWENTY-TWO 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 12 of chapter 90 of the laws of 2014,
 when upon such date the provisions of section two of this act shall take
 effect.  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 to be made and completed on or before
 such effective date.