S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5176
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               March 3, 2023
                                ___________
 
 Introduced  by  M.  of  A.  TANNOUSIS  --  read once and referred to the
   Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to public safety communications
   surcharges and distributes a portion of such surcharges  collected  to
   the municipal first responder grants fund

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1.  Subdivision 5 of section 186-f of the tax law, as added by
 section 3 of part B of chapter 56 of the laws of 2009, paragraph (b)  as
 amended  by  section  1  of part Q of chapter 55 of the laws of 2014, is
 amended to read as follows:
   5. Deposits of surcharge monies collected and received.  Notwithstand-
 ing any provision of law to the contrary, all surcharge monies collected
 and  received  by  the commissioner under this section must be deposited
 daily to the credit of the comptroller  with  those  responsible  banks,
 banking  houses  or trust companies the comptroller may designate. Those
 deposits must be kept separate and apart from all other  monies  in  the
 possession  of  the  comptroller.  The comptroller must require adequate
 security from all such depositories. Of the total revenue  collected  or
 received  under  this  section, the comptroller must retain in the comp-
 troller's hands an amount determined by the commissioner to be necessary
 for refunds under this section, out of which the  comptroller  will  pay
 any refunds to which taxpayers are entitled under the provisions of this
 section.  The  comptroller,  after  reserving the amount to pay refunds,
 must, on or before the tenth day of each month, pay all surcharge monies
 collected and received under this section and  remaining  to  the  comp-
 troller's credit as follows:
   (a)  forty-one and seven-tenths of the revenues collected and received
 under this section into the [state general]  MUNICIPAL  FIRST  RESPONDER
 GRANTS fund; and

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05091-01-3
 A. 5176                             2
              

 
   (b) after deducting the amount paid under paragraph (a) of this subdi-
 vision  and  the  amount  retained  by wireless communications suppliers
 pursuant to paragraph (d)  of  subdivision  two  of  this  section,  the
 balance  of the revenues collected under this section into the statewide
 public safety communications account of the miscellaneous special reven-
 ue  fund,  created  pursuant  to  section  ninety-seven-qq  of the state
 finance law.
   § 2. Subdivision 6 of section 186-f of  the  tax  law  is  amended  by
 adding a new paragraph (h) to read as follows:
   (H)  THE SUM EQUAL TO THE AMOUNT IDENTIFIED IN PARAGRAPH (A) OF SUBDI-
 VISION FIVE OF THIS SECTION SHALL BE CREDITED  TO  THE  MUNICIPAL  FIRST
 RESPONDER  GRANTS  FUND.  THIS  FUND  SHALL  BE  USED FOR THE PURPOSE OF
 SUPPLYING GRANTS FOR THE  PURCHASE  OF  PERSONAL  EQUIPMENT,  APPARATUS,
 RESCUE  GEAR,  AIR  SYSTEMS,  TURNOUT GEAR, HAZMAT SYSTEMS, AND COMMUNI-
 CATION TECHNOLOGY.
   § 3. This act shall take effect immediately.