S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    436
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 8, 2025
                                ___________
 
 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 180 of the laws of 2023, 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-six] TWENTY-EIGHT, 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 180 of the laws of 2023, 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD01445-01-5
 S. 436                              2
 
 before two thousand [twenty-six] TWENTY-EIGHT.   Provided,  however,  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 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-six] TWENTY-EIGHT. 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] THE COMMISSIONER'S 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] THE COMMISSIONER'S
 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 180 of the laws of 2023, 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-six] TWENTY-EIGHT. 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-six]  TWENTY-EIGHT.   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
 S. 436                              3
 
 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  the
 section,  which  changes  the  rate of the income tax surcharge on resi-
 dents, shall take effect on the first day of  January  in  the  year  in
 which  such amendment is enacted and shall apply to taxable years begin-
 ning 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 certi-
 fied copy of such amendment is mailed by registered or certified mail to
 the  commissioner at [his or her] THE COMMISSIONER'S 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] THE COMMISSIONER'S office in Albany by such date.
   §  4.  Section  3 of subsection (c) of section 1340 of the tax law, as
 amended by chapter 180 of the laws  of  2023,  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-six] TWENTY-EIGHT.
   §  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  180  of  the  laws  of 2023, 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, [2025] 2027.
   § 6. This act shall take effect immediately.