S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8888
 
                           I N  A S S E M B L Y
 
                             January 26, 2024
                                ___________
 
 Introduced  by  M.  of  A.  CUNNINGHAM  -- read once and referred to the
   Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to requiring  medallion  agents
   to manage payments of the congestion surcharge
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Subdivision (a) of  section  1299-b  of  the  tax  law,  as
 amended  by  section  3  of part R of chapter 59 of the laws of 2021, is
 amended to read as follows:
   (a) Notwithstanding any provision of law to the contrary,  any  person
 that  dispatches  a motor vehicle by any means that provides transporta-
 tion that is subject to a surcharge imposed by this  article,  including
 transportation  network  companies as defined in article forty-four-B of
 the vehicle and traffic law, shall be liable for the  surcharge  imposed
 by  this article, EXCEPT WHERE AGENTS LICENSED BY THE TAXI AND LIMOUSINE
 COMMISSION ARE AUTHORIZED ON BEHALF OF MEDALLION OWNERS  TO  MANAGE  THE
 MEDALLIONS  AND/OR MAKE PAYMENTS OF THE SURCHARGE AS LAID OUT IN ARTICLE
 TWENTY-NINE-A OF THIS CHAPTER, SUCH AGENTS ARE SOLELY LIABLE FOR  MAKING
 THESE  PAYMENTS  ABSENT  A  GOOD FAITH DISPUTE OF THE AMOUNT OWED. WHERE
 AGENTS LICENSED BY THE TAXI AND LIMOUSINE COMMISSION ARE  AUTHORIZED  ON
 BEHALF OF MEDALLION OWNERS TO MANAGE THE MEDALLIONS AND/OR MAKE PAYMENTS
 OF  THE METROPOLITAN TRANSPORTATION AUTHORITY IMPROVEMENT ZONE SURCHARGE
 SUCH AGENTS ARE ENTITLED  TO  MAKE  BATCH  PAYMENTS  OF  ALL  MEDALLIONS
 MANAGED  WITH  AN  ACCOUNTING  OF EACH MEDALLION TRIP REPRESENTED IN THE
 BATCH PAYMENT, except that in the case of taxicab trips and HAIL vehicle
 trips that are also subject to tax pursuant to article twenty-nine-A  of
 this chapter:
   (1) [a] A TSP that collected the trip record and trip fare shall with-
 hold  from daily collections the surcharges due on such trips, and shall
 withhold from such collections the surcharges due on cash trips. If  the
 TSP's  daily  collections, after retaining any fees to which it is enti-
 tled pursuant to a contract with such  taxicab  owner  or  HAIL  vehicle
 owner,  are insufficient to cover the surcharges due on such cash trips,
 the TSP shall withhold an amount from subsequent daily  collections,  to
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD14004-01-4
 A. 8888                             2
 
 the  extent  funds are available, until all surcharges due for a monthly
 period have been withheld. If a  TSP  is  unable  to  withhold  all  the
 surcharges  due  in  a monthly period, it shall withhold such unwithheld
 surcharges  from  daily  collections  in  the next monthly period. A TSP
 shall be jointly liable for the surcharge imposed by  this  article  for
 all  trips  for  which  the  TSP collected the trip record, but shall be
 relieved of liability for any surcharges attributable to cash trips  for
 which it was unable to withhold the surcharges because there were insuf-
 ficient daily collections during twelve successive monthly periods.
   (2)  The TSP shall be responsible for filing monthly returns reporting
 the surcharges due on all trips for which  it  collected  trip  records,
 shall  remit  the surcharges withheld on all such trips and shall report
 any unwithheld surcharges due because of insufficient daily  collections
 to  cover  the tax due on cash trips.  For purposes of this section, the
 terms "taxicab trips," "HAIL  vehicle  trips,"  "taxicab  owner,"  "HAIL
 base,""TSP"  and  "cash  trip" shall have the same meaning as they do in
 section twelve hundred eighty of this chapter.
   § 2. This act shall take effect immediately.