S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2043
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 14, 2025
                                ___________
 
 Introduced by M. of A. BAILEY -- read once and referred to the Committee
   on Ways and Means
 
 AN  ACT  to  amend the tax law, in relation to  authorizing  the  county
   of Livingston to impose an additional one percent sales tax
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section  1.  Clause 32 of subparagraph (i) of the opening paragraph of
 section 1210 of the tax law, as amended chapter 236 of the laws of 2023,
 is amended to read as follows:
   (32) the  county  of  Livingston  is  hereby  further  authorized  and
 empowered  to  adopt  and  amend  local  laws, ordinances or resolutions
 imposing such taxes at a rate which is one  percent  additional  to  the
 three  percent  rate  authorized above in this paragraph for such county
 for the period beginning June first,  two  thousand  three,  and  ending
 November thirtieth, two thousand [twenty-five] TWENTY-SEVEN;
   §  2.  Section 1262-p of the tax law, as amended by chapter 236 of the
 laws of 2023, is  amended  to read  as follows:
   § 1262-p. Disposition of  net  collections  from  the  additional  one
 percent  rate  of  sales  and  compensating  use  taxes in the county of
 Livingston.  Notwithstanding any contrary provision of law, if the coun-
 ty of Livingston imposes the additional one percent rate  of  sales  and
 compensating  use taxes authorized by section twelve hundred ten of this
 article for all or any portion of the period beginning June  first,  two
 thousand three and ending November thirtieth, two thousand [twenty-five]
 TWENTY-SEVEN,  the  county shall use all net collections from such addi-
 tional one percent rate to pay the county's expenses for  Medicaid.  The
 net collections from the additional one percent rate imposed pursuant to
 this  section shall be deposited in a special fund to be created by such
 county separate and apart from any other funds and accounts of the coun-
 ty. Any and all remaining  net  collections  from  such  additional  one
 percent tax, after the Medicaid expenses are paid, shall be deposited by
 the  county  of  Livingston  in  the general fund of such county for any
 county purpose.
   § 3. This act shall take effect immediately.
 
              

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01345-01-5