S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1320
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                              January 9, 2025
                                ___________
 
 Introduced  by Sen. HOYLMAN-SIGAL -- 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 the state finance law, in relation to
   the transfer of funds into the metropolitan  transportation  authority
   aid  trust  account  and  the public   transportation system operating
   assistance account
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. Paragraph 10 of subdivision (c) of section 1105 of the tax
 law, as added by section 2 of part U-1 of chapter  57  of  the  laws  of
 2009, is amended to read as follows:
   (10)  Transportation  service,  whether  or  not any tangible personal
 property is transferred in  conjunction  therewith,  and  regardless  of
 whether  the charge is paid in this state or out of state so long as the
 service is provided in this state.  FOR PURPOSES OF THIS SECTION, TRANS-
 PORTATION SERVICE SHALL  INCLUDE  SERVICES  PROVIDED  BY  TRANSPORTATION
 NETWORK COMPANIES.
   §  2.  Subdivision  6  of  section  92-ff  of the state finance law is
 amended by adding a new paragraph (c) to read as follows:
   (C) THE COMPTROLLER IS HEREBY AUTHORIZED AND DIRECTED TO TRANSFER FROM
 THE GENERAL  FUND  FOR  DEPOSIT  INTO  THE  METROPOLITAN  TRANSPORTATION
 AUTHORITY  AID  TRUST  ACCOUNT,  ON OR BEFORE MARCH THIRTY-FIRST OF EACH
 YEAR, AN AMOUNT EQUAL TO THE FOLLOWING:
   (I) FOR THE STATE FISCAL YEAR ENDING MARCH THIRTY-FIRST, TWO  THOUSAND
 TWENTY-FIVE, TEN MILLION DOLLARS;
   (II)  IN  EACH SUCCEEDING STATE FISCAL YEAR, THE TRANSFER SHALL ENSURE
 THAT  THE  METROPOLITAN  TRANSPORTATION  AUTHORITY  AID  TRUST   ACCOUNT
 RECEIVES  A  SUM EQUAL TO FIFTY PERCENT OF GROSS RECEIPTS OF STATE SALES
 AND COMPENSATING USE TAXES COLLECTED PURSUANT TO SECTION ELEVEN  HUNDRED
 FIVE  OF THE TAX LAW FOR TRANSPORTATION SERVICES PROVIDED BY TRANSPORTA-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD04181-01-5
              

 S. 1320                             2
 
 TION NETWORK COMPANIES ORIGINATING IN ANY OF THE  TWELVE  COUNTIES  THAT
 COMPRISE  THE  METROPOLITAN TRANSPORTATION COMMUTER DISTRICT ESTABLISHED
 PURSUANT TO SECTION TWELVE HUNDRED SIXTY-TWO OF THE  PUBLIC  AUTHORITIES
 LAW,  IN ADDITION TO THE RECEIPTS COLLECTED UNDER SECTION TWELVE HUNDRED
 EIGHTY-ONE OF THE TAX LAW. PROVIDED,  HOWEVER,  THAT  IF  THE  AGGREGATE
 AMOUNT OF REVENUES RETAINED BY THE METROPOLITAN TRANSPORTATION AUTHORITY
 PURSUANT  TO  PARAGRAPH TEN OF SUBDIVISION (C) OF SECTION ELEVEN HUNDRED
 FIVE OF THE TAX LAW AND SECTION TWELVE HUNDRED EIGHTY-ONE OF THE TAX LAW
 IS LESS THAN EIGHTY-FIVE MILLION DOLLARS,  THEN  THE  COMPTROLLER  SHALL
 INCREASE  THE  PERCENTAGE  OF  STATE  SALES  AND  COMPENSATING USE TAXES
 RETAINED BY THE METROPOLITAN TRANSPORTATION AUTHORITY UNTIL  IT  RETAINS
 NO  LESS  THAN  EIGHTY-FIVE  MILLION  DOLLARS  FOR THE STATE FISCAL YEAR
 ENDING MARCH THIRTY-FIRST, TWO THOUSAND TWENTY-SIX.  FURTHER, THE  COMP-
 TROLLER  SHALL  INCREASE THE LEVEL OF TRANSFER FROM THE GENERAL FUND FOR
 SUBSEQUENT STATE FISCAL YEARS TO AN AMOUNT EQUAL TO THE PRODUCT  OF  THE
 AGGREGATE  AMOUNT  DISCUSSED  IN  THE PREVIOUS SENTENCE AND ONE PLUS THE
 CONSUMER COST CHANGE FACTOR. FOR  PURPOSES  OF  THIS  SUBPARAGRAPH,  THE
 CONSUMER  COST CHANGE FACTOR IS THE PERCENTAGE OF CHANGE OF THE NATIONAL
 CONSUMER COST INDEX FOR THE MOST RECENT TWELVE MONTH PERIOD RELATIVE  TO
 THE PREVIOUS TWELVE MONTH PERIOD.
   § 3. Subdivision 5 of section 88-a of the state finance law is amended
 by adding a new paragraph (d) to read as follows:
   (D)  THE  COMPTROLLER  IS  HEREBY  AUTHORIZED AND DIRECTED TO TRANSFER
 FIFTY PERCENT OF THE GROSS RECEIPTS OF STATE SALES AND COMPENSATING  USE
 TAXES  COLLECTED  PURSUANT TO SECTION ELEVEN HUNDRED FIVE OF THE TAX LAW
 ON TRANSPORTATION SERVICES PROVIDED BY TRANSPORTATION NETWORK  COMPANIES
 ORIGINATING OUTSIDE THE METROPOLITAN TRANSPORTATION COMMUTER DISTRICT TO
 THE  PUBLIC  TRANSPORTATION  SYSTEM  OPERATING ASSISTANCE ACCOUNT ESTAB-
 LISHED UNDER THIS SUBDIVISION. THESE TRANSFERS SHALL NOT BE INCLUDED FOR
 PURPOSES OF CALCULATING THE SALES TAX GROWTH FACTOR ESTABLISHED IN PARA-
 GRAPH (C) OF THIS  SUBDIVISION,  AND  SHALL  SUPPLEMENT  THE  ADDITIONAL
 TRANSFERS  INDEXED  TO  THE  SALES TAX GROWTH FACTOR REQUIRED UNDER THIS
 SUBDIVISION. TRANSFERS PROVIDED UNDER THIS PARAGRAPH SHALL NOT  BE  USED
 TO OFFSET REDUCED TRANSFERS UNDER PARAGRAPH (C) OF THIS SUBDIVISION.
   § 4. This act shall take effect immediately.