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A40001 Summary:

BILL NOA40001
 
SAME ASNo Same As
 
SPONSORRules (Heastie)
 
COSPNSRMorelle
 
MLTSPNSR
 
Amd Various Laws, generally
 
Enacts into law major components of legislation relating to issues deemed necessary for the state; extends certain provisions of law relating to the imposition of sales and compensating use taxes (Part A); extends certain provisions of law relating to the imposition of hotel and motel taxes (Part B); extends provisions relating to mortgage recording taxes (Part C); extends provisions of law relating to additional real estate transfer taxes (Part D); relates to certain abatements of tax payments (Part E); postpones the expiration of certain tax rates and taxes in the city of New York (Part F); extends provisions of law relating to the reorganization of the New York city school construction authority, board of education and community boards, chancellor, community councils and community superintendents (Part G); relates to provisions affecting accidental disability benefits for police/fire members, New York city uniformed correction/sanitation revised plan members and investigator revised plan members (Part H); relates to operational expenses of certain gaming facilities located within Oneida county within 15 miles of a Native American class III gaming facility (Part I); relates to creating the Lake Ontario-St. Lawrence Seaway flood relief and recovery grant program; makes certain grants in aid adjustments and tax relief (Part J); relates to the use of state and municipal facilities program funds from the capital projects budget for the Lake Ontario-St. Lawrence Seaway flood relief recovery grant program (Part K); relates to the forest preserve health and safety land account and public utility improvements (Part L); and authorizes the renaming or designation of certain state parks, sites, highways and bridges in honor of Assemblyman Herman D. Farrell, Jr., Senator William J. Larkin, Jr., and Governor Mario M. Cuomo (Part M).
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A40001 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A40001
 
SPONSOR: Rules (Heastie)
  TITLE OF BILL: An act to amend the tax law, in relation to the impo- sition of sales and compensating use taxes by the county of Albany (Subpart A); to amend the tax law, in relation to extending the expira- tion of the provisions authorizing the county of Allegany to impose an additional one and one-half percent sales and compensating use taxes (Subpart B); to amend the tax law, in relation to extending the authori- zation of the county of Broome to impose an additional one percent of sales and compensating use taxes (Subpart C); to amend the tax law, in relation to extending the expiration of provisions authorizing the coun- ty of Cattaraugus to impose an additional one percent of sales and compensating use tax (Subpart D); to amend the tax law, in relation to extending the authorization of the county of Cayuga to impose an addi- tional one percent of sales and compensating use taxes (Subpart E); to amend the tax law, in relation to authorizing Chautauqua county to impose an additional one percent rate of sales and compensating use taxes (Subpart F); to amend the tax law, in relation to extending the authorization of the county of Chemung to impose an additional one percent of sales and compensating use taxes (Subpart G); to amend the tax law, in relation to extending the authority of Chenango county to impose additional taxes (Subpart H); to amend the tax law, in relation to extending the expiration of the authorization granted to the county of Clinton to impose an additional rate of sales and compensating use tax (Subpart I); to amend the tax law, in relation to sales and compen- sating use tax in Columbia county (Subpart J); to amend the tax law, in relation to extending the authorization for imposition of additional sales tax in the county of Cortland (Subpart K); to amend the tax law, in relation to extending the authorization of the county of Delaware to impose an additional one percent of sales and compensating use taxes (Subpart L); to amend the tax law, in relation to sales and compensating use tax in Dutchess county (Subpart M); to amend the tax law, in relation to the imposition of additional rates of sales and compensating use taxes by Erie county (Subpart N); to amend the tax law, in relation to extending the authorization granted to the county of Essex to impose an additional one percent of sales and compensating use taxes (Subpart O); to amend the tax law, in relation to extending the expiration of the authority granted to the county of Franklin to impose an additional one percent of sales and compensating use taxes (Subpart P); to amend the tax law, in relation to the imposition of additional sales and compen- sating use tax in Fulton county (Subpart Q); to amend the tax law, in relation to extending the expiration of the authorization to the county of Genesee to impose an additional one percent of sales and compensating use taxes (Subpart R); to amend the tax law, in relation to extending the authorization for imposition of additional sales and compensating use taxes in Greene county (Subpart S); to amend the tax law, in relation to extending the authorization of the county of Hamilton to impose an additional one percent of sales and compensating use taxes (Subpart T); to amend the tax law, in relation to extending the period during which the county of Herkimer is authorized to impose additional sales and compensating use taxes (Subpart U); to amend the tax law, in relation to authorizing the county of Jefferson to impose additional sales tax (Subpart V); to amend the tax law, in relation to authorizing the county of Lewis to impose an additional one percent of sales and compensating use taxes (Subpart W); to amend the tax law, in relation to authorizing the county of Livingston to impose an additional one percent sales tax (Subpart X); to amend the tax law, in relation to extending the authorization of the county of Madison to impose an additional rate of sales and compensating use taxes (Subpart Y); to amend the tax law, in relation to the imposition of sales and compensating use taxes by the county of Monroe (Subpart Z); to amend the tax law, in relation to the imposition of sales and compensating use taxes in Montgomery county (Subpart AA); to amend the tax law, in relation to extending the author- ity of the county of Nassau to impose additional sales and compensating use taxes, and extending local government assistance programs in Nassau county (Subpart BB); to amend the tax law, in relation to continuing to authorize Niagara county to impose an additional rate of sales and compensating use taxes (Subpart CC); to amend the tax law, in relation to authorizing Oneida county to impose additional rates of sales and compensating use taxes and providing for allocation and distribution of a portion of net collections from such additional rates (Subpart DD); to amend the tax law, in relation to extending the authorization of the county of Onondaga to impose an additional rate of sales and compensat- ing use taxes (Subpart EE); to amend the tax law, in relation to extend- ing the authorization for Ontario county to impose additional rates of sales and compensating use taxes (Subpart FF); to amend the tax law, in relation to extending the authority of the county of Orange to impose an additional rate of sales and compensating use taxes (Subpart GG); to amend the tax law, in relation to extending the period during which the county of Orleans is authorized to impose additional rates of sales and compensating use taxes (Subpart HH); to amend the tax law, in relation to extending authorization for an additional one percent sales and compensating use tax in the county of Oswego (Subpart II); to amend the tax law, in relation to extending the authorization for imposition of additional sales tax in the county of Otsego (Subpart JJ); to amend the tax law, in relation to the imposition of sales and compensating use taxes in the county of Putnam (Subpart KK); to amend the tax law, in relation to extending the authorization of the county of Rensselaer to impose an additional one percent of sales and compensating use taxes (Subpart LL); to amend the tax law, in relation to authorizing the coun- ty of Rockland to impose an additional rate of sales and compensating use taxes (Subpart MM); to amend the tax law, in relation to extending the authority of St. Lawrence county to impose sales tax (Subpart NN); to amend the tax law, in relation to the imposition of sales and compen- sating use tax in Schenectady county (Subpart OO); to amend the tax law, in relation to extending the authorization for imposition of additional sales tax in the county of Schoharie (Subpart PP); to amend the tax law, in relation to extending the authorization of the county of Schuyler to impose an additional one percent of sales and compensating use taxes (Subpart QQ); to amend the tax law, in relation to extending the expira- tion of the authorization to the county of Seneca to impose an addi- tional one percent sales and compensating use tax (Subpart RR); to amend the tax law, in relation to extending the authorization of the county of Steuben to impose an additional one percent of sales and compensating use taxes (Subpart SS); 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 (Subpart TT); to amend the tax law, in relation to extending authorization to impose certain taxes in the county of Sullivan (Subpart UU); to amend the tax law, in relation to extending the authorization of the county of Tioga to impose an addi- tional one percent of sales and compensating use taxes (Subpart VV); to amend the tax law, in relation to extending the authorization of the county of Tompkins to impose an additional one percent of sales and compensating use taxes (Subpart WW); to amend the tax law and chapter 200 of the laws of 2002 amending the tax law relating to certain tax rates imposed by the county of Ulster, in relation to extending the authority of the county of Ulster to impose an additional 1 percent sales and compensating use tax (Subpart XX); to amend the tax law, in relation to extending the additional one percent sales tax for Wayne county (Subpart YY); to amend the tax law, in relation to extending the expiration of the authorization to the county of Wyoming to impose an additional one percent sales and compensating use tax (Subpart ZZ); to amend the tax law, in relation to extending the authorization of the county of Yates to impose an additional one percent of sales and compen- sating use taxes (Subpart AAA); to amend the tax law, in relation to extending the authorization of the city of Oswego to impose an addi- tional tax rate of sales and compensation use taxes (Subpart BBB); to amend the tax law, in relation to authorizing the city of Yonkers to impose additional sales tax; and to amend chapter 67 of the laws of 2015, amending the tax law relating to authorizing the city of Yonkers to impose additional sales tax, in relation to extending provisions relating thereto (Subpart CCC); and and to amend the tax law, in relation to extending the authorization of the city of New Rochelle to impose an additional sales and compensating use tax (Subpart DDD)(Part A); to amend the tax law, in relation to extending the authority of the county of Nassau to impose hotel and motel taxes in Nassau county; and to amend chapter 179 of the laws of 2000, amending the tax law, relating to hotel and motel taxes in Nassau county and a surcharge on tickets to places of entertainment in such county, in relation to extending certain provisions thereof (Subpart A); to amend chapter 405 of the laws of 2007, amending the tax law relating to increasing hotel/motel taxes in Chautauqua county, in relation to extending the expiration of such provisions (Subpart B); and to amend the tax law, in relation to extend- ing the expiration of the authority granted to the county of Suffolk to impose hotel and motel taxes (Subpart C) (Part B); to amend chapter 333 of the laws of 2006 amending the tax law relating to authorizing the county of Schoharie to impose a county recording tax on obligation secured by a mortgage on real property, in relation to extending the effectiveness thereof (Subpart A); to amend chapter 326 of the laws of 2006, amending the tax law relating to authorizing the county of Hamil- ton to impose a county recording tax on obligations secured by mortgages on real property, in relation to extending the expiration thereof (Subpart B); to amend chapter 489 of the laws of 2004, amending the tax law relating to the mortgage recording tax in the county of Fulton, in relation to the effectiveness of such chapter (Subpart C); to amend the tax law, in relation to extending the expiration of the mortgage record- ing tax imposed by the city of Yonkers (Subpart D); to amend chapter 443 of the laws of 2007 amending the tax law relating to authorizing the county of Cortland to impose an additional mortgage recording tax, in relation to extending the effectiveness of such provisions (Subpart E); to amend chapter 579 of the laws of 2004, amending the tax law relating to authorizing the county of Genesee to impose a county recording tax on certain mortgage obligation, in relation to extending the provisions of such chapter (Subpart F); to amend chapter 366 of the laws of 2005 amending the tax law relating to the mortgage recording tax in the coun- ty of Yates, in relation to extending the provisions of such chapter (Subpart G); and to amend chapter 365 of the laws of 2005, amending the tax law relating to the mortgage recording tax in the county of Steuben, in relation to extending the provisions of such chapter (Subpart H)(Part C); to amend chapter 556 of the laws of 2007 amending the tax law relat- ing to the imposition of an additional real estate transfer tax within the county of Columbia, in relation to the effectiveness thereof (Part D); to amend the tax law and part C of chapter 2 of the laws of 2005 amending the tax law relating to exemptions from sales and use taxes, in relation to extending certain provisions thereof; to amend the general city law and the administrative code of the city of New York, in relation to extending certain provisions relating to relocation and employment assistance credits; to amend the general city law and the administrative code of the city of New York, in relation to extending certain provisions relating to specially eligible premises and special rebates; to amend the administrative code of the city of New York, in relation to extending certain provisions relating to exemptions and deductions from base rent; to amend the real property tax law, in relation to extending certain provisions relating to eligibility periods and requirements; to amend the real property tax law, in relation to extending certain provisions relating to eligibility periods and requirements, benefit periods and applications for abatements; to amend the administrative code of the city of New York, in relation to extend- ing certain provisions relating to a special reduction in determining the taxable base rent; and to amend the real property tax law and the administrative code of the city of New York, in relation to extending certain provisions relating to applications for abatement of tax payments (Part E); to amend the tax law, the administrative code of the city of New York, chapter 877 of the laws of 1975, chapter 884 of the laws of 1975 and chapter 882 of the laws of 1977, relating to the impo- sition of certain taxes in the city of New York, in relation to postpon- ing the expiration of certain tax rates and taxes in the city of New York (Part F); and to amend chapter 91 of the laws of 2002 amending the education law and other laws relating to the reorganization of the New York city school construction authority, board of education and communi- ty boards, in relation to the effectiveness thereof; and to amend chap- ter 345 of the laws of 2009, amending the education law and other laws relating to the New York city board of education, chancellor, community councils, and community superintendents, in relation to the effective- ness thereof (Part G); and to amend the general municipal law, in relation to provisions affecting accidental disability benefits for police/fire members, New York city uniformed correction/sanitation revised plan members and investigator revised plan members (Part H); to amend the tax law, in relation to operational expenses of certain gaming facilities; and providing for the repeal of such provisions upon the expiration thereof (Part I); to amend a chapter of the laws of 2017 creating the Lake Ontario-St. Lawrence Seaway flood recovery and Inter- national Joint Commission Plan 2014 mitigation grant program, as proposed in legislative bill numbers S. 6783 and A. 8013-A, in relation to renaming such program; and to amend the tax law, in relation to exempting certain distributions from eligible retirement plans for income tax purposes (Part J); to amend chapter 54 of the laws of 2017, enacting the capital projects budget, in relation to the use of state and municipal facilities program funds for the Lake Ontario-St. Lawrence Seaway flood relief and recovery grant program (Part K); to amend the environmental conservation law and the state finance law, in relation to the forest preserve health and safety land account and public utility improvements (Part L); and to amend the parks, recreation and historic preservation law, in relation to renaming Riverbank state park; to authorize the renaming of the National Purple Heart Hall of Honor; to authorize the renaming of, in whole or in part, the New Windsor Canton- ment state historic site; to amend the highway law, in relation to designating certain portions of the state highway system as the "Senator William J. Larkin, Jr. Highway"; and to amend the public authorities law, environmental conservation law and the highway law, in relation to naming the Governor Mario M. Cuomo Bridge (Part M)   SUMMARY: This bill would: *Extends for three years the additional sales tax component for counties and cities; extends for three years various local occupancy, mortgage recording, and real estate transfer taxes; extends for three years busi- ness tax incentives for New York City and areas in Lower Manhattan; extends for three years New York City's personal income, business and various sales tax rates. *Extend mayoral control of the New York City School District for two years, until June 30, 2019. *Amend the General Municipal Law to allow certain uniformed members of public retirement systems who are subject to the provisions of Article 14 of the Retirement and Social Security Law to be eligible to file for an accidental disability benefit regardless of whether he or she is eligible for a normal service retirement benefit. The bill would also allow retirees who are receiving an accidental disability pension to continue to do so despite being disapproved from receiving a federal social security disability pension. *Modify the distribution of funds for Vernon Downs racetrack to allow for future financial stability. *Make various changes to the Lake Ontario-St. Lawrence Seaway Flood Relief and Recovery Grant Program, as proposes in Legislative Bills S.6783 and A.8013-A. Specifically, the bill would modify grant award amounts, eligibility criteria, and administering State Agencies and Authorities. The bill would also modify the process for interagency collaborations to more closely reflect the process currently prescribed in the Executive Law. *Increase the appropriation in the State and Municipal Facilities Program by $13.5 million and make technical changes to the State and Municipal Facilities Program to allow a portion of the funds appropri- ated to be utilized for the Lake Ontario-St. Lawrence Seaway Flood Relief and Recovery Grant Program and to provide up to $10 million muni- cipalities in Monroe, Chautauqua, Cattaraugus, and Allegany Counties that sustained damage caused by severe storms and flooding. *Establish not more than 250 acres of land to be added to the Health and Safety Land Account and authorize municipalities in the Adirondacks and the Catskills, when necessary for public health or safety, to access the land account for road improvements and water well projects. This bill creates an application process for projects seeking to utilize the Health and Safety Land Account, which is subject to an amendment to the State Constitution. *Rename the Riverbank state park to Assemblyman Herman D. Farrell, Jr. state park; rename the National Purple Heart Hall to Senator William J. Larkin, Jr. National Purple Hart Hall; rename a portion of the state route 300 to Senator William J. Larkin, Jr. Highway; and rename the Governor Malcolm Wilson Tappan Zee bridge to the Governor Mario M. Cuomo bridge.   JUSTIFICATION: The bill is necessary to provide for fiscal and policy continuity across local governments through the extension of sales and other local tax provisions that will ensure needed revenue for local governments that will allow for the provision of vital services. The bill extends vital business tax incentives for New York City as well as tax rates that ensure the city of New York's fiscal health. This bill provides contin- ued stability and accountability for the New York City School District; provides accidental disability benefits to qualifying members of the New York City Police Pension Fund, the New York Fire Department Pension Fund, and the New York City Employees' Retirement System who would otherwise be ineligible to receive these benefits solely because the member in question is eligible for a normal service retirement benefit, and thereby ineligible to enroll in the accidental disability benefit; and many other actions to assist local and state governments.   FISCAL IMPACT: The bill will preserve approximately $1.9 billion of revenue per year for counties and cities across the state. It will also preserve approxi- mately $7.9 billion in revenues for New York City on a full fiscal-year basis, while it will also allow for a total of approximately $147 million in business tax incentives for New York City. The bill will increase pension costs to the State and to participating employers in the New York State Local Police and Fire Retirement System that would be negligible. Pension costs to the City of New York would be $8.9 million in 2018. This bill would Increase an appropriation by $13.5 million; the purchase of certain lands by the state; and minimal cost for name change of certain State properties.   EFFECTIVE DATE: This bill would take effect immediately.
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