S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6825
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                               May 10, 2023
                                ___________
 
 Introduced  by  Sen.  STEWART-COUSINS -- read twice and ordered printed,
   and when printed to be committed to the  Committee  on  Investigations
   and Government Operations
 
 AN  ACT to amend the tax law and chapter 535 of the laws of 1987, amend-
   ing the tax law relating to the city of Yonkers  personal  income  tax
   surcharge,  in  relation  to  extending  the  expiration  date  of the
   personal income tax surcharge
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Subsection (a) of section 1321 of the tax law, as amended
 by chapter 229 of the laws of 2021, is amended to read as follows:
   (a) General. Notwithstanding any other provision of law to the contra-
 ry, but subject to the limitations and  conditions  set  forth  in  this
 article,  any  city  in  this state having a population of more than one
 hundred eighty thousand but  less  than  two  hundred  fifteen  thousand
 inhabitants,  acting  through  its  local  legislative  body,  is hereby
 authorized and empowered to adopt and amend local laws imposing  in  any
 such  city,  for  taxable years beginning after nineteen hundred eighty-
 three and before two thousand [twenty-four] TWENTY-SIX,  a  city  income
 tax surcharge on residents of such city at a rate not to exceed nineteen
 and one-quarter percent of the net state tax as defined in section thir-
 teen  hundred  twenty-three  of  this  article,  such  city  income  tax
 surcharge to be administered, collected and distributed by  the  commis-
 sioner as provided for in this article.
   §  2.  Subsection  (c)  of  section 1321 of the tax law, as amended by
 chapter 229 of the laws of 2021, is amended to read as follows:
   (c) Effectiveness of local law and filing  with  commissioner.  (i)  A
 local  law  enacted  pursuant  to the authority of this section shall go
 into effect on the first day of January,  nineteen  hundred  eighty-four
 and  shall  apply  to  taxable years beginning on or after such date and
 before two thousand [twenty-four] TWENTY-SIX. Provided, however, no such
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11321-01-3
              

 S. 6825                             2
 
 local law shall be so effective unless such local law is enacted by July
 thirty-first, nineteen hundred eighty-four and unless a  certified  copy
 of  such  local  law  is  mailed  by registered or certified mail to the
 commissioner  at  the commissioner's office in Albany by such date. (ii)
 If the requirements of paragraph (i) of this subsection are not  met,  a
 local  law  enacted  pursuant  to the authority of this section shall go
 into effect on the first day of the next succeeding  January  and  shall
 apply  to  taxable  years beginning on or after such date and before two
 thousand [twenty-four] TWENTY-SIX. Provided, however, no such local  law
 shall  be  so effective unless such local law is enacted at least ninety
 days prior to the date it is to become effective and unless a  certified
 copy  of such local law is mailed by registered or certified mail to the
 commissioner at such commissioner's  office  in  Albany  by  such  date.
 However,  the  commissioner may waive and reduce such ninety day minimum
 requirements within a period of not less than thirty days prior to  such
 effective  date  if such commissioner deems such action to be consistent
 with such commissioner's duties under this article. (iii) Any  amendment
 of  such  a local law enacted pursuant to the authority of this section,
 which changes the rate of the income tax surcharge on  residents,  shall
 take effect on the first day of January in the year in which such amend-
 ment  is  enacted and shall apply to taxable years beginning on or after
 such date, if such amendment is enacted on or before  July  thirty-first
 of  the  year in which it is to take effect and a certified copy of such
 amendment is mailed by registered or certified mail to the  commissioner
 at his or her office in Albany by such date. (iv) If the requirements of
 paragraph  (iii)  of  this subsection are not met, the amendment of such
 local law shall go into effect on the first day of the  next  succeeding
 January  and  shall  apply  to  taxable years beginning on or after such
 date, provided that no such amendment shall take  effect  unless  it  is
 enacted at least ninety days prior to the date it is to become effective
 and  a  certified copy thereof is mailed by registered or certified mail
 to the commissioner at his or her office in Albany by such date. (v) Any
 amendment to the provisions of article twenty-two of this chapter to the
 extent that  such  amendment  is  applicable  to  the  city  income  tax
 surcharge  imposed  under  such  local law, shall be deemed to have been
 incorporated in the analogous provision or provisions of such local law.
   § 3. Subsection (b) of section 1340 of the  tax  law,  as  amended  by
 chapter 229 of the laws of 2021, is amended to read as follows:
   (b)  (i) A local law enacted pursuant to the authority of this section
 shall go into effect on the  first  day  of  January,  nineteen  hundred
 eighty-four  and shall apply to taxable years beginning on or after such
 date and before two thousand [twenty-four] TWENTY-SIX. Provided,  howev-
 er,  no  such  local  law shall be so effective unless such local law is
 enacted by July thirty-first, nineteen hundred eighty-four and unless  a
 certified  copy  of  such local law is mailed by registered or certified
 mail to the commissioner at such commissioner's office in Albany by such
 date. (ii) If the requirements of the preceding sentence are not met,  a
 local  law  enacted  pursuant  to the authority of this section shall go
 into effect on the first day of the next succeeding  January  and  shall
 apply  to  taxable  years beginning on or after such date and before two
 thousand [twenty-four] TWENTY-SIX. Provided, however, no such local  law
 shall  be  so effective unless such local law is enacted at least ninety
 days prior to the date it is to become effective and unless a  certified
 copy  of such local law is mailed by registered or certified mail to the
 commissioner at such commissioner's  office  in  Albany  by  such  date.
 However,  the  commissioner may waive and reduce such ninety day minimum
 S. 6825                             3
 
 requirements within a period of not less than thirty days prior to  such
 effective  date  if such commissioner deems such action to be consistent
 with such commissioner's duties under this article. (iii) Any  amendment
 of  such  a  local law enacted pursuant to the authority of the section,
 which changes the rate of the income tax surcharge on  residents,  shall
 take effect on the first day of January in the year in which such amend-
 ment  is  enacted and shall apply to taxable years beginning on or after
 such date, if such amendment is enacted on or before  July  thirty-first
 of  the  year in which it is to take effect and a certified copy of such
 amendment is mailed by registered or certified mail to the  commissioner
 at his or her office in Albany by such date. (iv) If the requirements of
 paragraph  (iii)  of  this subsection are not met, the amendment of such
 local law shall go into effect on the first day of the  next  succeeding
 January  and  shall  apply  to  taxable years beginning on or after such
 date, provided that no such amendment shall take  effect  unless  it  is
 enacted at least ninety days prior to the date it is to become effective
 and  a  certified copy thereof is mailed by registered or certified mail
 to the commissioner at his or her office in Albany by such date.
   § 4. Section 3 of subsection (c) of section 1340 of the  tax  law,  as
 amended  by  chapter  229  of  the  laws  of 2021, is amended to read as
 follows:
   § 3. Taxable years to which tax imposed by this local law applies. The
 tax imposed by this local law is imposed  for  taxable  years  beginning
 after  December  thirty-first,  nineteen hundred eighty-three and before
 January first, two thousand [twenty-four] TWENTY-SIX.
   § 5. Section 6 of chapter 535 of the laws of 1987,  amending  the  tax
 law  relating  to  the city of Yonkers personal income tax surcharge, as
 amended by chapter 229 of the laws  of  2021,  is  amended  to  read  as
 follows:
   § 6. This act shall take effect immediately and shall apply to taxable
 years  beginning after 1986 provided, however, that section five of this
 act shall expire on September 30, [2023] 2025.
   § 6. This act shall take effect immediately.