S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    196
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 8, 2025
                                ___________
 
 Introduced  by  Sens.  MARTINEZ,  BORRELLO, GALLIVAN, HARCKHAM, ROLISON,
   WEBB, WEBER -- read twice and ordered printed, and when printed to  be
   committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law, in relation to the public safety surcharge

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision 5 of section 186-f of the tax law, as added  by
 section  3 of part B of chapter 56 of the laws of 2009, paragraph (b) as
 amended by section 1 of part Q of chapter 55 of the  laws  of  2014,  is
 amended to read as follows:
   5.  Deposits of surcharge monies collected and received. Notwithstand-
 ing any provision of law to the contrary, all surcharge monies collected
 and received by the commissioner under this section  must  be  deposited
 daily  to  the  credit  of the comptroller with those responsible banks,
 banking houses or trust companies the comptroller may  designate.  Those
 deposits  must  be  kept separate and apart from all other monies in the
 possession of the comptroller. The  comptroller  must  require  adequate
 security  from  all such depositories. Of the total revenue collected or
 received under this section, the comptroller must retain  in  the  comp-
 troller's hands an amount determined by the commissioner to be necessary
 for  refunds  under  this section, out of which the comptroller will pay
 any refunds to which taxpayers are entitled under the provisions of this
 section. The comptroller, after reserving the  amount  to  pay  refunds,
 must, on or before the tenth day of each month, pay all surcharge monies
 collected  and  received  under  this section and remaining to the comp-
 troller's credit as follows:
   [(a) forty-one and seven-tenths of the revenues collected and received
 under this section into the state general fund; and
   (b)] after deducting the amount [paid  under  paragraph  (a)  of  this
 subdivision  and the amount] retained by wireless communications suppli-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD00573-01-5
 S. 196                              2
 
 ers pursuant to paragraph (d) of subdivision two of  this  section,  the
 balance  of the revenues collected under this section into the statewide
 public safety communications account of the miscellaneous special reven-
 ue  fund,  created  pursuant  to  section  ninety-seven-qq  of the state
 finance law.
   § 2. Paragraph (c) of subdivision 6 of section 186-f of the  tax  law,
 as amended by section 38 of part B of chapter 56 of the laws of 2010, is
 amended to read as follows:
   (c)  Up to the sum of [seventy-five] ONE HUNDRED million dollars annu-
 ally may be used for the provision of grants or reimbursements to  coun-
 ties  for  the development, consolidation, or operation of public safety
 communications systems or networks designed to support statewide  inter-
 operable communications for first responders, to be distributed pursuant
 to  standards  and  guidelines  issued  by  the state. Annual grants may
 consider costs borne by a municipality related to the issuance of  local
 public  safety  communications  bonds  pursuant  to  section twenty-four
 hundred thirty-two of the public authorities law, when the  municipality
 has  qualified  as  an approved participant in a statewide interoperable
 communications system under the standards and guidelines issued  by  the
 state,  and maintains compliance with such standards and guidelines. The
 grant amount will be prescribed pursuant to an agreement with the  muni-
 cipality,  and may not exceed thirty percent of the annual cost borne by
 the municipality in relation to such bonds;
   § 3. This act shall take effect immediately.