S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7420
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                              April 15, 2025
                                ___________
 
 Introduced  by Sens. MARTINEZ, MURRAY -- 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, in relation to extending the authority of
   the county of Suffolk to impose an additional one percent of sales and
   compensating use tax

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Clause 14 of subparagraph (i) of the opening paragraph of
 section 1210 of the tax law, as amended by chapter 201 of  the  laws  of
 2023, is amended to read as follows:
   (14)  the county of Suffolk 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 one and ending November thirtieth,
 two thousand [twenty-five] TWENTY-SEVEN;
   §  2. Subdivision (c) of section 1262-j of the tax law, as amended  by
 chapter 201 of the laws of 2023, is amended to read as follows:
   (c)  Notwithstanding  any provision of law to the contrary, of the net
 collections received by the  county  of  Suffolk  as  a  result  of  the
 increase  of one percent to the tax authorized by section twelve hundred
 ten of this article for the period beginning June  first,  two  thousand
 one  and  ending  November thirtieth, two thousand [twenty-five] TWENTY-
 SEVEN, imposed by local laws or resolutions (by simple majority) by  the
 county  legislature,  and  signed by the county executive, the county of
 Suffolk shall allocate such net collections as  follows:  no  less  than
 one-eighth  and  no  more  than  three-eighths  of  such net collections
 received shall be dedicated for public safety purposes and  the  balance
 shall be deposited in the general fund of the county of Suffolk.
   § 3. This act shall take effect immediately.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11347-01-5