S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3666
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 28, 2021
                                ___________
 
 Introduced  by  M.  of  A.  RODRIGUEZ  --  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
   the  transfer  of funds into the metropolitan transportation authority
   aid trust account and the  public    transportation  system  operating
   assistance account

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph 10 of subdivision (c) of section 1105 of the  tax
 law,  as  added  by  section  2 of part U-1 of chapter 57 of the laws of
 2009, is amended to read as follows:
   (10) Transportation service, whether  or  not  any  tangible  personal
 property  is  transferred  in  conjunction  therewith, and regardless of
 whether the charge is paid in this state or out of state so long as  the
 service is provided in this state.  FOR PURPOSES OF THIS SECTION, TRANS-
 PORTATION  SERVICE  SHALL  INCLUDE  SERVICES  PROVIDED BY TRANSPORTATION
 NETWORK COMPANIES.
   § 2. Subdivision 6 of section  92-ff  of  the  state  finance  law  is
 amended by adding a new paragraph (c) to read as follows:
   (C) THE COMPTROLLER IS HEREBY AUTHORIZED AND DIRECTED TO TRANSFER FROM
 THE  GENERAL  FUND  FOR  DEPOSIT  INTO  THE  METROPOLITAN TRANSPORTATION
 AUTHORITY AID TRUST ACCOUNT, ON OR BEFORE  MARCH  THIRTY-FIRST  OF  EACH
 YEAR, AN AMOUNT EQUAL TO THE FOLLOWING:
   (I)  FOR THE STATE FISCAL YEAR ENDING MARCH THIRTY-FIRST, TWO THOUSAND
 TWENTY-ONE, TEN MILLION DOLLARS;
   (II) IN EACH SUCCEEDING STATE FISCAL YEAR, THE TRANSFER  SHALL  ENSURE
 THAT   THE  METROPOLITAN  TRANSPORTATION  AUTHORITY  AID  TRUST  ACCOUNT
 RECEIVES A SUM EQUAL TO FIFTY PERCENT OF GROSS RECEIPTS OF  STATE  SALES
 AND  COMPENSATING USE TAXES COLLECTED PURSUANT TO SECTION ELEVEN HUNDRED
 FIVE OF THE TAX LAW FOR TRANSPORTATION SERVICES PROVIDED BY  TRANSPORTA-
 TION  NETWORK  COMPANIES  ORIGINATING IN ANY OF THE TWELVE COUNTIES THAT
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD03084-01-1

 A. 3666                             2
 
 COMPRISE THE METROPOLITAN TRANSPORTATION COMMUTER  DISTRICT  ESTABLISHED
 PURSUANT  TO  SECTION TWELVE HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES
 LAW, IN ADDITION TO THE RECEIPTS COLLECTED UNDER SECTION TWELVE  HUNDRED
 EIGHTY-ONE  OF  THE  TAX  LAW.  PROVIDED, HOWEVER, THAT IF THE AGGREGATE
 AMOUNT OF REVENUES RETAINED BY THE METROPOLITAN TRANSPORTATION AUTHORITY
 PURSUANT TO PARAGRAPH TEN OF SUBDIVISION (C) OF SECTION  ELEVEN  HUNDRED
 FIVE OF THE TAX LAW AND SECTION TWELVE HUNDRED EIGHTY-ONE OF THE TAX LAW
 IS  LESS  THAN  EIGHTY-FIVE  MILLION DOLLARS, THEN THE COMPTROLLER SHALL
 INCREASE THE PERCENTAGE  OF  STATE  SALES  AND  COMPENSATING  USE  TAXES
 RETAINED  BY  THE METROPOLITAN TRANSPORTATION AUTHORITY UNTIL IT RETAINS
 NO LESS THAN EIGHTY-FIVE MILLION  DOLLARS  FOR  THE  STATE  FISCAL  YEAR
 ENDING  MARCH THIRTY-FIRST, TWO THOUSAND TWENTY-TWO.  FURTHER, THE COMP-
 TROLLER SHALL INCREASE THE LEVEL OF TRANSFER FROM THE GENERAL  FUND  FOR
 SUBSEQUENT  STATE  FISCAL YEARS TO AN AMOUNT EQUAL TO THE PRODUCT OF THE
 AGGREGATE AMOUNT DISCUSSED IN THE PREVIOUS SENTENCE  AND  ONE  PLUS  THE
 CONSUMER  COST  CHANGE  FACTOR.  FOR  PURPOSES OF THIS SUBPARAGRAPH, THE
 CONSUMER COST CHANGE FACTOR IS THE PERCENTAGE OF CHANGE OF THE  NATIONAL
 CONSUMER  COST INDEX FOR THE MOST RECENT TWELVE MONTH PERIOD RELATIVE TO
 THE PREVIOUS TWELVE MONTH PERIOD.
   § 3. Subdivision 5 of section 88-a of the state finance law is amended
 by adding a new paragraph (d) to read as follows:
   (D) THE COMPTROLLER IS HEREBY  AUTHORIZED  AND  DIRECTED  TO  TRANSFER
 FIFTY  PERCENT OF THE GROSS RECEIPTS OF STATE SALES AND COMPENSATING USE
 TAXES COLLECTED PURSUANT TO SECTION ELEVEN HUNDRED FIVE OF THE  TAX  LAW
 ON  TRANSPORTATION SERVICES PROVIDED BY TRANSPORTATION NETWORK COMPANIES
 ORIGINATING OUTSIDE THE METROPOLITAN TRANSPORTATION COMMUTER DISTRICT TO
 THE PUBLIC TRANSPORTATION SYSTEM  OPERATING  ASSISTANCE  ACCOUNT  ESTAB-
 LISHED 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.
   § 4. This act shall take effect immediately.