S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6417
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 17, 2021
                                ___________
 
 Introduced  by  M.  of  A.  GALEF, GOTTFRIED, LUPARDO, GUNTHER, BARCLAY,
   BRABENEC -- Multi-Sponsored by -- M. of A. J. M. GIGLIO, HAWLEY, McDO-
   NOUGH, MONTESANO, PALMESANO, PAULIN, RA, J. RIVERA, SIMON,  THIELE  --
   read once and referred to the Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to the authority of counties to
   impose  sales  and compensating use taxes pursuant to the authority of
   article 29 of such law; and to repeal certain provisions  of  sections
   1210 and 1224 and section 1210-E of such law relating thereto
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subparagraph (i) of the opening paragraph of  section  1210
 of  the  tax law is REPEALED and a new subparagraph (i) is added to read
 as follows:
   (I) WITH RESPECT TO A CITY OF ONE MILLION OR MORE  AND  THE  FOLLOWING
 COUNTIES (1) ANY SUCH CITY HAVING A POPULATION OF ONE MILLION OR MORE IS
 HEREBY  AUTHORIZED  AND  EMPOWERED  TO ADOPT AND AMEND LOCAL LAWS, ORDI-
 NANCES OR RESOLUTIONS IMPOSING SUCH TAXES IN ANY SUCH CITY, AT THE  RATE
 OF FOUR AND ONE-HALF PERCENT;
   (2)  THE FOLLOWING COUNTIES THAT IMPOSE TAXES DESCRIBED IN SUBDIVISION
 (A) OF THIS SECTION AT THE RATE OF THREE PERCENT AS AUTHORIZED ABOVE  IN
 THIS  PARAGRAPH  FOR  SUCH  COUNTIES  ARE  HEREBY FURTHER AUTHORIZED AND
 EMPOWERED TO ADOPT AND AMEND  LOCAL  LAWS,  ORDINANCES,  OR  RESOLUTIONS
 IMPOSING  SUCH TAXES DESCRIBED IN SUBDIVISION (A) OF THIS SECTION AT THE
 FOLLOWING ADDITIONAL RATES, IN QUARTER PERCENT INCREMENTS,  WHICH  RATES
 ARE  ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARA-
 GRAPH, AND, IN THE CASE OF A COUNTY AUTHORIZED TO IMPOSE MORE  THAN  ONE
 ADDITIONAL  RATE,  ALSO IN ADDITION TO EACH OTHER, FOR EACH SUCH COUNTY,
 PROVIDED THAT (A) THE COUNTY OF ROCKLAND MAY IMPOSE ADDITIONAL RATES  OF
 FIVE-EIGHTHS PERCENT AND THREE-EIGHTHS PERCENT, IN LIEU OF IMPOSING SUCH
 ADDITIONAL RATE IN QUARTER PERCENT INCREMENTS; (B) THE COUNTY OF ONTARIO
 MAY  IMPOSE  ADDITIONAL  RATES  OF  ONE-EIGHTH PERCENT AND THREE-EIGHTHS
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD10424-01-1

 A. 6417                             2
 
 PERCENT, IN LIEU OF IMPOSING SUCH ADDITIONAL  RATE  IN  QUARTER  PERCENT
 INCREMENTS; (C) THREE-QUARTERS PERCENT OF THE ADDITIONAL RATE AUTHORIZED
 TO BE IMPOSED BY THE COUNTY OF NASSAU SHALL BE SUBJECT TO THE LIMITATION
 SET FORTH IN SECTION TWELVE HUNDRED SIXTY-TWO-E OF THIS ARTICLE:
   (I) ONE-QUARTER OF ONE PERCENT - NONE.
   (II) ONE-HALF OF ONE PERCENT - ONTARIO, SCHENECTADY.
   (III) THREE-QUARTERS OF ONE PERCENT - DUTCHESS, ESSEX, LEWIS, ORANGE.
   (IV)  ONE  PERCENT  - ALBANY, BROOME, CATTARAUGUS, CAYUGA, CHAUTAUQUA,
 CHEMUNG, CHENANGO,  CLINTON,  COLUMBIA,  CORTLAND,  DELAWARE,  FRANKLIN,
 FULTON,  GENESEE,  GREENE, JEFFERSON, LIVINGSTON, MADISON, MONROE, MONT-
 GOMERY, NIAGARA, ONONDAGA, ORLEANS, OSWEGO, OTSEGO, PUTNAM,  RENSSELAER,
 ROCKLAND,  SCHOHARIE,  SCHUYLER,  SENECA,  STEUBEN,  SUFFOLK,  SULLIVAN,
 TIOGA, TOMPKINS, ULSTER, WAYNE, WYOMING, YATES.
   (V) ONE AND ONE-QUARTER PERCENT - HERKIMER, NASSAU.
   (VI) ONE AND ONE-HALF PERCENT - ALLEGANY.
   (VII) ONE AND THREE-QUARTERS PERCENT - ERIE, ONEIDA.
   § 2. Subparagraph (ii) of the opening paragraph of section 1210 of the
 tax law is REPEALED and a new subparagraph (ii)  is  added  to  read  as
 follows:
    (II)  THE FOLLOWING CITIES THAT IMPOSE TAXES DESCRIBED IN SUBDIVISION
 (A) OF THIS SECTION AT THE RATE OF ONE AND ONE-HALF PERCENT OR HIGHER AS
 AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH CITIES  ARE  HEREBY  FURTHER
 AUTHORIZED  AND  EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES, OR
 RESOLUTIONS IMPOSING SUCH TAXES DESCRIBED IN  SUBDIVISION  (A)  OF  THIS
 SECTION  AT  THE  FOLLOWING  ADDITIONAL RATES, IN QUARTER PERCENT INCRE-
 MENTS, WHICH RATES ARE ADDITIONAL TO THE ONE  AND  ONE-HALF  PERCENT  OR
 HIGHER  RATES  AUTHORIZED  ABOVE IN THIS PARAGRAPH AND, IN THE CASE OF A
 CITY AUTHORIZED TO IMPOSE MORE THAN ONE ADDITIONAL RATE, ALSO  IN  ADDI-
 TION TO EACH OTHER, FOR EACH SUCH CITY:
   (1) ONE-QUARTER OF ONE PERCENT - NONE.
   (2) ONE-HALF OF ONE PERCENT - NONE.
   (3) THREE-QUARTERS OF ONE PERCENT - NONE.
   (4) ONE PERCENT - MOUNT VERNON; YONKERS; OSWEGO, FOR THE PERIOD BEGIN-
 NING  DECEMBER FIRST, TWO THOUSAND TWENTY-TWO, AND ENDING NOVEMBER THIR-
 TIETH, TWO THOUSAND TWENTY-FOUR; NEW ROCHELLE, FOR THE PERIOD  BEGINNING
 JANUARY  FIRST,  TWO  THOUSAND TWENTY-THREE, AND ENDING DECEMBER THIRTY-
 FIRST, TWO THOUSAND TWENTY-FIVE; WHITE PLAINS, FOR THE PERIOD  BEGINNING
 SEPTEMBER  FIRST,  TWO  THOUSAND  TWENTY-TWO,  AND ENDING AUGUST THIRTY-
 FIRST, TWO THOUSAND TWENTY-FOUR.
   (5) ONE AND ONE-QUARTER PERCENT - NONE.
   (6) ONE AND ONE-HALF PERCENT - NONE.
   (7) ONE AND THREE-QUARTERS PERCENT - NONE.
   § 3. Subparagraph (iii) of the opening paragraph of  section  1210  of
 the tax law is REPEALED and a new subparagraph (iii) is added to read as
 follows:
   (III)  THE  MAXIMUM RATE REFERRED TO IN SECTION TWELVE HUNDRED TWENTY-
 FOUR OF THIS ARTICLE SHALL BE CALCULATED WITHOUT REFERENCE TO THE  ADDI-
 TIONAL RATES AUTHORIZED FOR COUNTIES, OTHER THAN THE COUNTIES OF CAYUGA,
 CORTLAND, FULTON, MADISON, AND OTSEGO IN SUBPARAGRAPH (I) AND THE CITIES
 IN SUBPARAGRAPH (II) OF THIS PARAGRAPH.
   §  4.  Section 1210 of the tax law is amended by adding a new subdivi-
 sion (p) to read as follows:
   (P) NOTWITHSTANDING ANY PROVISION OF THIS SECTION OR ANY OTHER LAW,  A
 COUNTY  MAY, BY A MAJORITY VOTE OF ITS GOVERNING BODY, PASS A LOCAL LAW,
 ORDINANCE OR RESOLUTION TO IMPOSE THE ADDITIONAL RATE OR RATES  OF  SUCH
 SALES  AND  COMPENSATING  USE TAXES AUTHORIZED BY CLAUSE TWO OF SUBPARA-

 A. 6417                             3
 
 GRAPH (I) OF THE OPENING PARAGRAPH OF THIS SECTION FOR A PERIOD  NOT  TO
 EXCEED  TWO  YEARS.   ANY SUCH LOCAL LAW, ORDINANCE, OR RESOLUTION SHALL
 ALSO BE SUBJECT TO THE PROVISIONS OF SUBDIVISIONS (D) AND  (E)  OF  THIS
 SECTION.
   § 5. Section 1210-E of the tax law is REPEALED.
   §  6.  Subdivisions  (d), (e), (f), (g), (h), (i), (j), (k), (l), (m),
 (n), (o), (p), (q), (r), (t), (u), (v), (w), (x), (y), (z), (z-1), (aa),
 (bb), (cc), (dd), (ee), (ff) and (gg) of section 1224 of the tax law are
 REPEALED.
   § 7. Section 1224 of the tax law is amended by adding four new  subdi-
 visions (d), (e), (f), and (g) to read as follows:
   (D)  FOR  PURPOSES  OF THIS SECTION, THE TERM "PRIOR RIGHT" SHALL MEAN
 THE PREFERENTIAL RIGHT TO IMPOSE ANY TAX DESCRIBED  IN  SECTIONS  TWELVE
 HUNDRED  TWO  AND TWELVE HUNDRED THREE, OR TWELVE HUNDRED TEN AND TWELVE
 HUNDRED ELEVEN, OF THIS ARTICLE AND THEREBY TO PREEMPT SUCH TAX  AND  TO
 PRECLUDE  ANOTHER  MUNICIPAL CORPORATION FROM IMPOSING OR CONTINUING THE
 IMPOSITION OF SUCH TAX TO THE  EXTENT  THAT  SUCH  RIGHT  IS  EXERCISED.
 HOWEVER, THE RIGHT OF PREEMPTION SHALL ONLY APPLY WITHIN THE TERRITORIAL
 LIMITS OF THE TAXING JURISDICTION HAVING THE RIGHT OR PREEMPTION.
   (E)  EACH  OF  THE  FOLLOWING  COUNTIES AND CITIES SHALL HAVE THE SOLE
 RIGHT TO IMPOSE THE FOLLOWING ADDITIONAL RATE OF SALES AND  COMPENSATING
 USE TAXES IN EXCESS OF THREE PERCENT THAT SUCH COUNTY OR CITY IS AUTHOR-
 IZED  TO  IMPOSE PURSUANT TO THE AUTHORITY OF SUBDIVISION (A) OF SECTION
 TWELVE HUNDRED TEN OF THIS ARTICLE. SUCH ADDITIONAL RATES OF  TAX  SHALL
 NOT BE SUBJECT TO PREEMPTION.
   (1) COUNTIES:
   (A) ONE-QUARTER OF ONE PERCENT - NONE.
   (B) ONE-HALF OF ONE PERCENT - ONTARIO, SCHENECTADY.
   (C) THREE-QUARTERS OF ONE PERCENT - DUTCHESS, ESSEX, LEWIS, ORANGE.
   (D)  ONE  PERCENT  - ALBANY, BROOME, CATTARAUGUS, CHAUTAUQUA, CHEMUNG,
 CHENANGO,  CLINTON,  COLUMBIA,  DELAWARE,  FRANKLIN,  GENESEE,   GREENE,
 JEFFERSON,  LIVINGSTON,  MONROE, MONTGOMERY, NIAGARA, ONONDAGA, ORLEANS,
 OTSEGO, PUTNAM, RENSSELAER, ROCKLAND, SCHOHARIE, SCHUYLER, SENECA, STEU-
 BEN, SUFFOLK, SULLIVAN, TIOGA, TOMPKINS, ULSTER, WAYNE, WYOMING, YATES.
   (E) ONE AND ONE-QUARTER PERCENT - HERKIMER, NASSAU.
   (F) ONE AND ONE-HALF PERCENT - ALLEGANY.
   (G) ONE AND THREE-QUARTERS PERCENT - ERIE, ONEIDA.
   (2) CITIES:
   (A) ONE-QUARTER OF ONE PERCENT - NONE.
   (B) ONE-HALF OF ONE PERCENT - NONE.
   (C) THREE-QUARTERS OF ONE PERCENT - NONE.
   (D) ONE PERCENT - MOUNT VERNON, NEW ROCHELLE, WHITE PLAINS.
   (E) ONE AND ONE-HALF PERCENT - YONKERS.
   (F) EACH OF THE FOLLOWING CITIES IS AUTHORIZED TO  PREEMPT  THE  TAXES
 IMPOSED  BY  THE COUNTY IN WHICH IT IS LOCATED PURSUANT TO THE AUTHORITY
 OF SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS ARTICLE, TO THE
 EXTENT OF ONE-HALF THE MAXIMUM AGGREGATE RATE AUTHORIZED  UNDER  SECTION
 TWELVE  HUNDRED  TEN OF THIS ARTICLE, INCLUDING THE ADDITIONAL RATE THAT
 THE COUNTY IN WHICH SUCH  CITY  IS  LOCATED  IS  AUTHORIZED  TO  IMPOSE:
 AUBURN, IN CAYUGA COUNTY; CORTLAND, IN CORTLAND COUNTY; GLOVERSVILLE AND
 JOHNSTOWN,  IN  FULTON  COUNTY;  ONEIDA,  IN MADISON COUNTY; ONEONTA, IN
 OTSEGO COUNTY. AS OF THE EFFECTIVE DATE OF THIS  SUBDIVISION,  ANY  SUCH
 PREEMPTION  BY SUCH A CITY IN EFFECT ON SUCH DATE SHALL CONTINUE IN FULL
 FORCE AND EFFECT UNTIL THE EFFECTIVE DATE OF A LOCAL LAW, ORDINANCE,  OR
 RESOLUTION  ADOPTED  OR  AMENDED  BY THE CITY TO CHANGE SUCH PREEMPTION,
 PROVIDED SUCH A CITY'S RATE OF TAX IN EXCESS OF ONE AND ONE-HALF PERCENT

 A. 6417                             4
 
 SHALL NOT CONTINUE IN EFFECT IF THE COUNTY IN WHICH IT IS  LOCATED  DOES
 NOT  EXTEND  ITS  ADDITIONAL  RATE  IN  EXCESS  OF  THREE PERCENT.   ANY
 PREEMPTION BY SUCH A CITY TO TAKE EFFECT UNDER  THIS  SUBDIVISION  AFTER
 THE  DATE  THIS  SUBDIVISION TAKES EFFECT SHALL BE SUBJECT TO THE NOTICE
 REQUIREMENTS IN SECTION TWELVE HUNDRED TWENTY-THREE OF THIS SUBPART  AND
 TO THE OTHER REQUIREMENTS OF THIS ARTICLE.
   (G)  NOTWITHSTANDING THE FOREGOING PROVISIONS OF THIS SECTION OR OTHER
 LAW, IF THE COUNTY OF DUTCHESS, THE COUNTY OF ORANGE OR  THE  COUNTY  OF
 ROCKLAND   WITHDRAWS   FROM  THE  METROPOLITAN  COMMUTER  TRANSPORTATION
 DISTRICT AND IMPOSES THE ADDITIONAL THREE-EIGHTHS PERCENT RATE  OF  TAX,
 THE  NET COLLECTIONS FROM WHICH THE COUNTY HAS SET ASIDE FOR MASS TRANS-
 PORTATION PURPOSES, AS AUTHORIZED BY SUBPARAGRAPH (IV)  OF  THE  OPENING
 PARAGRAPH OF SECTION TWELVE HUNDRED TEN OF THIS ARTICLE, SUCH ADDITIONAL
 THREE-EIGHTHS  PERCENT  RATE  OF  TAX  SHALL BE IN ADDITION TO ANY OTHER
 ADDITIONAL RATE OF TAX SUCH COUNTY IS AUTHORIZED TO IMPOSE AND SHALL NOT
 BE SUBJECT TO PREEMPTION AND SUCH COUNTY SHALL NOT  INCLUDE  SUCH  ADDI-
 TIONAL  THREE-EIGHTHS  PERCENT RATE OF TAX IN DETERMINING ITS ADDITIONAL
 RATE OF TAX ON THE AREA OF THE COUNTY OUTSIDE ANY  CITY  IN  THE  COUNTY
 IMPOSING  TAX  FOR PURPOSES OF SUBDIVISION (D) OF SECTION TWELVE HUNDRED
 SIXTY-TWO OF THIS ARTICLE.
   § 8. The tax law is amended  by  adding  three  new  sections  1262-v,
 1262-w and 1262-x to read as follows:
   §  1262-V.  ONEIDA COUNTY NET COLLECTIONS FROM ADDITIONAL RATE OF TAX.
 NET COLLECTIONS FROM AN ADDITIONAL THREE-QUARTERS PERCENT RATE OF ONEIDA
 COUNTY'S SALES AND  COMPENSATING  USE  TAXES  IMPOSED  PURSUANT  TO  THE
 AUTHORITY  OF CLAUSE TWO OF SUBPARAGRAPH (I) OF THE OPENING PARAGRAPH OF
 SECTION TWELVE HUNDRED TEN OF THIS ARTICLE SHALL NOT BE SUBJECT  TO  ANY
 REVENUE DISTRIBUTION AGREEMENT ENTERED INTO BY THE COUNTY AND THE CITIES
 IN  THE COUNTY UNDER SUBDIVISION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO
 OF THIS PART.
   § 1262-W. CLINTON COUNTY NET COLLECTIONS FROM ADDITIONAL RATE OF  TAX.
 NET  COLLECTIONS  FROM ANY ADDITIONAL RATE OF SALES AND COMPENSATING USE
 TAXES CLINTON COUNTY IMPOSES PURSUANT TO THE AUTHORITY OF CLAUSE TWO  OF
 SUBPARAGRAPH  (I) OF THE OPENING PARAGRAPH OF SECTION TWELVE HUNDRED TEN
 OF THIS ARTICLE SHALL BE PAID TO THE COUNTY AND  THE  COUNTY  SHALL  SET
 ASIDE SUCH NET COLLECTIONS AND USE THEM SOLELY FOR COUNTY PURPOSES. SUCH
 NET  COLLECTIONS SHALL NOT BE SUBJECT TO ANY REVENUE DISTRIBUTION AGREE-
 MENT ENTERED INTO BY THE COUNTY AND THE CITY IN THE COUNTY UNDER  SUBDI-
 VISION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO OF THIS PART.
   §  1262-X. ONTARIO COUNTY NET COLLECTIONS FROM ADDITIONAL RATE OF TAX.
 NOTWITHSTANDING ANY LAW TO THE CONTRARY, AFTER ONTARIO COUNTY  ALLOCATES
 NET  COLLECTIONS  FROM  ITS ADDITIONAL ONE-EIGHTH OF ONE PERCENT RATE OF
 SALES AND COMPENSATING USE TAXES PURSUANT TO THE  AUTHORITY  OF  SECTION
 TWELVE HUNDRED SIXTY-TWO-R OF THIS PART, AS ADDED BY CHAPTER THIRTY-SEV-
 EN  OF  THE  LAWS OF TWO THOUSAND SIX, NET COLLECTIONS FROM THE COUNTY'S
 ADDITIONAL THREE-EIGHTHS OF ONE PERCENT RATE OF SUCH TAXES SHALL BE  SET
 ASIDE  FOR  COUNTY  PURPOSES  AND  SHALL NOT BE SUBJECT TO ANY AGREEMENT
 ENTERED INTO BY THE COUNTY AND THE CITIES IN THE COUNTY  UNDER  SUBDIVI-
 SION  (C)  OF SECTION TWELVE HUNDRED SIXTY-TWO OR SECTION TWELVE HUNDRED
 SIXTY-TWO-R OF THIS PART, AS ADDED BY CHAPTER THIRTY-SEVEN OF  THE  LAWS
 OF TWO THOUSAND SIX.
   §  9. Section 1262-s of the tax law, as amended by section 3 of item U
 of subpart C of part XXX of chapter 58 of the laws of 2020,  is  amended
 to read as follows:
   § 1262-s. Disposition of net collections from the additional one-quar-
 ter of one percent rate of sales and compensating use taxes in the coun-

 A. 6417                             5
 
 ty  of  Herkimer.  Notwithstanding any contrary provision of law, if the
 county of Herkimer imposes the additional  one-quarter  of  one  percent
 rate  of  sales  and  compensating  use  taxes IN EXCESS OF FOUR PERCENT
 authorized by section twelve hundred [ten-E] TEN of this article for all
 or  any  portion  of  the  period beginning December first, two thousand
 seven and ending November  thirtieth,  two  thousand  twenty-three,  the
 county shall use all net collections from such additional one-quarter of
 one  percent  rate  to pay the county's expenses for the construction of
 additional correctional facilities. The net collections from [the]  SUCH
 additional  rate  [imposed  pursuant to section twelve hundred ten-E] of
 this article shall be deposited in a special fund to be created by  such
 county separate and apart from any other funds and accounts of the coun-
 ty.  Any  and  all  remaining  net collections from such additional tax,
 after the expenses of such construction are paid, shall be deposited  by
 the county of Herkimer in the general fund of such county for any county
 purpose.
   §  10.  The tax law is amended by adding a new section 1265 to read as
 follows:
   § 1265. REFERENCES TO CERTAIN PROVISIONS AUTHORIZING ADDITIONAL  RATES
 OR  TO  EXPIRATIONS OF A PERIOD. NOTWITHSTANDING ANY PROVISION OF LAW TO
 THE CONTRARY: ANY REFERENCE IN ANY SECTION OF THIS CHAPTER OR OTHER LAW,
 OR IN ANY LOCAL LAW, ORDINANCE, OR RESOLUTION ADOPTED  PURSUANT  TO  THE
 AUTHORITY  OF THIS ARTICLE, OR IN ANY AGREEMENT ENTERED INTO BY A COUNTY
 AND ALL THE CITIES IN THAT  COUNTY  UNDER  SUBDIVISION  (C)  OF  SECTION
 TWELVE  HUNDRED  SIXTY-TWO  OF THIS PART, TO NET COLLECTIONS OR REVENUES
 FROM A TAX IMPOSED BY A COUNTY OR CITY PURSUANT TO THE  AUTHORITY  OF  A
 CLAUSE,  OR  TO  A SUBCLAUSE OF A CLAUSE, OF SUBPARAGRAPH (I) OR (II) OF
 THE OPENING PARAGRAPH OF SECTION TWELVE  HUNDRED  TEN  OF  THIS  ARTICLE
 REPEALED  BY  SECTION ONE OR TWO OF THE CHAPTER OF THE LAWS OF TWO THOU-
 SAND TWENTY-ONE THAT ADDED THIS SECTION OR  TO  SECTION  TWELVE  HUNDRED
 TEN-E  OF  THIS  ARTICLE REPEALED BY SECTION FIVE OF SUCH CHAPTER OF THE
 LAWS OF TWO THOUSAND TWENTY-ONE SHALL BE DEEMED TO BE A REFERENCE TO NET
 COLLECTIONS OR REVENUES FROM A TAX IMPOSED BY THAT COUNTY OR CITY PURSU-
 ANT TO THE AUTHORITY OF  THE  EQUIVALENT  PROVISION  OF  CLAUSE  TWO  OF
 SUBPARAGRAPH  (I)  OR  TO  SUBPARAGRAPH (II) OF THE OPENING PARAGRAPH OF
 SUCH SECTION TWELVE HUNDRED TEN AS ADDED BY SUCH SECTION ONE OR  TWO  OF
 SUCH CHAPTER OF THE LAWS OF TWO THOUSAND TWENTY-ONE.
   §  11. Severability. If any provision of this act shall for any reason
 be finally adjudged by any court of competent jurisdiction to be  inval-
 id,  such judgment shall not affect, impair, or invalidate the remainder
 of this act, but shall be confined in its  operation  to  the  provision
 directly  involved  in the controversy in which such judgment shall have
 been rendered. It is hereby declared to be the intent of the legislature
 that this act would have been enacted even if such invalid provision had
 not been included in this act.
   § 12. This act shall take effect immediately.