NY State Senate Bill 2021-S3040

Senate Bill S3040

2021-2022 Legislative Session

Requires assent of two-thirds of the members for any bill that enacts or increases tax revenues

download bill text pdf

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 05, 2022	referred to investigations and government operations
Jan 27, 2021	referred to investigations and government operations

2021-S3040 (ACTIVE) - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Legislative Law
Laws Affected:: Amd §52, Leg L; add §1200, Tax L; amd §40, Munic Home R L
Versions Introduced in Other Legislative Sessions:: 2017-2018: S8401
2019-2020: S1299
2023-2024: S5680

2021-S3040 (ACTIVE) - Summary

Requires assent of two-thirds of the members for any bill that enacts or increases tax revenues.

2021-S3040 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S3040

SPONSOR: SERINO
 
TITLE OF BILL:

An act to amend the legislative law, the tax law and the municipal home
rule law, in relation to requiring assent of two-thirds of the members
for any bill that enacts or increases tax revenues

 
PURPOSE:

This bill would require a two-thirds vote from each house of the state
legislature to impose or extend taxes, a two-thirds vote from local
legislative bodies to impose or extend local taxes, and a two-thirds
vote from local legislative bodies requesting an imposition or extension
of taxes by the state legislature. This bill would ensure that a super-
majority of state or local legislative representatives assent to an
imposition of a tax, which also holds elected officials more accountable
to the state's taxpayers, both at the statewide and the local levels of
government.

SUMMARY OF PROVISIONS:

Section 1 of the bill amends the Legislative Law to require a two-thirds
vote from each house of the state legislature to increase, extend,
impose, or revive taxes.

Section 2 of the bill amends the Tax Law to require a two-thirds vote
from a local legislative body that adopts or amends a local law impos-
ing, increasing or extending a tax.

Section 3 of the bill amends the Municipal Home Rule Law to require a
two-thirds vote from a local legislative body that requests the state
legislature to enact a state law increasing, extending, imposing or
reviving a tax.

Section 4 of the bill contains the effective date.

 
JUSTIFICATION:

By ensuring that a supermajority of legislative representatives, on the
state or local level, assent to a tax increase, imposition, or extension
of taxes, fees, assessments, and surcharges, this bill seeks to hold
elected officials more accountable for New York's increasingly high tax
burden on state and local taxpayers.

As scores of New Yorkers voice their collective opposition to and frus-
tration with record high tax levels, this bill seeks to make legislative
representatives on the state and local levels more attuned to such
concerns, and requiring a higher level of legislative assent to tax
increases, impositions, and extensions may require legislators to
consider more fully the impacts of higher or additional taxes before
passing such taxes on to New York's population.

 
LEGISLATIVE HISTORY:

2019-20: S.1299 Referred to Investigations and Government Operations
2018: S.8401 Passed Senate

 
FISCAL IMPLICATIONS:

None.

 
EFFECTIVE DATE:
This bill would take effect immediately.

2021-S3040 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3040
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 27, 2021
                                ___________
 
 Introduced  by  Sen.  SERINO -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 AN ACT to amend the legislative law, the tax law and the municipal  home
   rule law, in relation to requiring assent of two-thirds of the members
   for any bill that enacts or increases tax revenues
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 52 of the legislative law is amended  by  adding  a
 new subdivision 5 to read as follows:
   5.  ASSENT  OF  TWO-THIRDS.  FOR  ANY  BILL  THAT  INCREASES, EXTENDS,
 IMPOSES, OR REVIVES ANY TAX, FEE, ASSESSMENT,  SURCHARGE  OR  ANY  OTHER
 SUCH  LEVY OR COLLECTION, EXCEPT ANY BILL WHICH RESULTS FROM THE PASSAGE
 OF A HOME RULE MESSAGE PURSUANT TO SECTION TWO OF ARTICLE  NINE  OF  THE
 CONSTITUTION,  THE  ASSENT  OF TWO-THIRDS OF THE MEMBERS ELECTED TO EACH
 BRANCH OF THE LEGISLATURE SHALL BE REQUIRED FOR PASSAGE OF SUCH BILL.
   § 2. The tax law is amended by adding a new section 1200  to  read  as
 follows:
   §  1200.  TAX  INCREASES;  REQUIREMENTS.    NOTWITHSTANDING  ANY OTHER
 PROVISIONS OF LAW TO THE CONTRARY, ANY TAXES AUTHORIZED UNDER THIS ARTI-
 CLE FOR WHICH A LOCAL LEGISLATIVE BODY IS EMPOWERED TO ADOPT  AND  AMEND
 LOCAL  LAWS TO IMPOSE A NEW TAX, INCREASE THE RATE OF AN EXISTING TAX OR
 EXTEND THE AUTHORIZATION FOR A TAX SHALL  REQUIRE  THE  ASSENT  OF  TWO-
 THIRDS OF THE MEMBERS OF SUCH LOCAL LEGISLATIVE BODY.
   §  3. Section 40 of the municipal home rule law, as amended by chapter
 78 of the laws of 1964, is amended to read as follows:
   § 40. Requests of local governments  for  enactment  of  special  laws
 relating  to  their  property,  affairs  or  government. The elective or
 appointive chief executive officer, if there be one,  or  otherwise  the
 chairman of the board of supervisors, in the case of a county, the mayor
 in the case of a city or village or the supervisor in the case of a town
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD07321-01-1

 S. 3040                             2
 
 with  the  concurrence of the legislative body of such local government,
 or the legislative body by a vote of  two-thirds  of  its  total  voting
 power  without the approval of such officer, may request the legislature
 to  pass a specific bill relating to the property, affairs or government
 of such local government which does not in terms  and  in  effect  apply
 alike  to  all  counties,  all counties other than those wholly included
 within a city, all cities, all towns or all villages, as  the  case  may
 be.  Such  a request may be made separately by two or more local govern-
 ments affected by the same bill. Every such request shall declare that a
 necessity exists for the passage of such bill  by  the  legislature  and
 shall  recite the facts establishing such necessity. The form of request
 and the manner of its communication to the legislature shall conform  to
 rules  promulgated  by  concurrent resolution of the senate and assembly
 pursuant to article three-A of the legislative law. In adopting  such  a
 request  the  legislative  body  shall  be governed by the provisions of
 subdivision one of section twenty of this chapter  with  regard  to  the
 adoption  of  a local law. The validity of an act passed by the legisla-
 ture in accordance with such a request shall not be subject to review by
 the courts on the ground that the necessity alleged in the  request  did
 not  exist  or  was  not  properly  established  by  the  facts recited.
 PROVIDED HOWEVER, ANY REQUEST OF LOCAL GOVERNMENTS FOR ENACTMENT OF LAWS
 WHICH INCREASES, EXTENDS, IMPOSES OR REVIVES ANY TAX, FEE, ASSESSMENT OR
 SURCHARGE SHALL REQUIRE THE VOTE OF TWO-THIRDS OF THE TOTAL VOTING POWER
 OF THE LEGISLATIVE BODY OF SUCH LOCAL GOVERNMENT.
   § 4. This act shall take effect immediately.

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