S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9727
 
                             I N  S E N A T E
 
                               May 23, 2024
                                ___________
 
 Introduced  by  Sen.  LIU  --  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 tax law, in relation to the congestion surcharge  on
   medallion taxicab trips
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Section 1299-A of the tax law, as added  by  section  2  of
 part  NNN  of  chapter  59  of  the  laws of 2018, is amended to read as
 follows:
   § 1299-A. Imposition of tax. (a) In  addition  to  any  other  tax  or
 assessment  imposed  by  this  chapter  or  other  law,  there is hereby
 imposed, beginning on January first, two thousand nineteen, a  surcharge
 on  for-hire  transportation trips of two dollars and seventy-five cents
 for each such trip that originates  and  terminates  in  the  congestion
 zone,  for  each  such  trip  that  originates anywhere in the state and
 terminates within the congestion zone, for each such  trip  that  origi-
 nates  in the congestion zone and terminates anywhere in this state, and
 for each such trip that originates anywhere in the  state,  enters  into
 the  congestion  zone  while  in transit, and terminates anywhere in the
 state. For purposes of this [subsection] SUBDIVISION, a for-hire  trans-
 portation  trip shall be deemed to originate in the congestion zone when
 any requesting passenger is picked up there (or if the billing  for  the
 ride,  or  any  portion  thereof,  is commenced there), and is deemed to
 terminate in the  congestion  zone  when  any  requesting  passenger  is
 dropped  off  there.  [Provided  however, if the for-hire transportation
 trip is provided by a for-hire vehicle that is also subject  to  article
 twenty-nine-A  of  this  chapter, excluding a HAIL vehicle as defined by
 such article, the rate of surcharge under this subsection shall  be  two
 dollars and fifty cents for each trip.]
   (b) In addition to any other tax or assessment imposed by this chapter
 or  other  law, beginning on January first, two thousand nineteen, there
 is  hereby  imposed  on  transportation  provided  by  pool  vehicles  a
 surcharge  of  seventy-five  cents  for each person that both enters and
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD14913-01-4
 S. 9727                             2
 
 exits the pool vehicle in the state, and who is picked  up  in,  dropped
 off in, or travels through the congestion zone.
   (c) Notwithstanding the foregoing, the surcharge imposed by this arti-
 cle  shall not apply to transportation services that are administered by
 or on behalf of the  metropolitan  transportation  authority,  including
 paratransit  services OR TO ANY FOR-HIRE TRANSPORTATION TRIP PROVIDED BY
 A FOR-HIRE VEHICLE THAT IS ALSO SUBJECT TO ARTICLE TWENTY-NINE-A OF THIS
 CHAPTER, EXCLUDING A HAIL VEHICLE AS DEFINED BY SUCH ARTICLE.
   (d) Receipts subject to tax under paragraph ten of subdivision (c)  of
 section  eleven  hundred five of this chapter, as well as the gross trip
 fare of every TNC prearranged trip as those terms are defined by section
 twelve hundred ninety-one of this chapter, shall be  deemed  to  exclude
 any surcharge imposed by this article.
   §  2.  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 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 TSP that collected  the  trip  record  and
 trip  fare  shall  withhold 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 entitled 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 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.
   § 3. This act shall take effect immediately.