NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A10693
SPONSOR: Smullen TITLE OF BILL:
An act to amend the tax law, in relation to the deposit of additional
sales and compensating use taxes by the county of Herkimer
PURPOSE OR GENERAL IDEA OF BILL:
The purpose of this bill authorizes Herkimer County to deposit a portion
of sales tax revenue from a special fund established to the general fund
of the county.
SUMMARY OF PROVISIONS:
Section 1 1262-s of the tax law, as amended by chapter 220 of the laws
of 2025, is amended to read as follows: 1262-s. Disposition of net
collections from the additional one-quarter of one percent rate of sales
and compensating use taxes in the county of Herkimer. Notwithstanding
any contrary provision of law, if the county of Herkimer imposes the
additional one-quarter of one percent rate of sales and compensating use
taxes authorized by section twelve hundred ten-E of this article for all
or any portion of the period beginning December first, two thousand
seven and ending November thirtieth, two thousand twenty-seven, the
county shall use all net collections from such additional one-quarter of
one percent rate to pay the county's expenses for the construction of
additional correctional facilities. The net collections from the addi-
tional rate imposed pursuant to section twelve hundred ten-E of this
article (shall be deposited in a special fund to be created by such
county separate and apart from any other funds and accounts of the coun-
ty. Any and all remaining net collections from such additional tax,
after the expenses of such construction are paid,) shall be deposited by
the county of Herkimer in the general fund of such county for any county
purpose.
Section 2 provides an effective date.
Section 2 provides the effective date.
JUSTIFICATION:
Herkimer County has requested legislation to authorize reallocating a
portion of sales and compensating use tax revenue to the County's gener-
al fund.
PRIOR LEGISLATIVE HISTORY:
New Bill
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
10693
IN ASSEMBLY
March 20, 2026
___________
Introduced by M. of A. SMULLEN -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to the deposit of additional
sales and compensating use taxes by the county of Herkimer
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 1262-s of the tax law, as amended by chapter 220 of
2 the laws of 2025, is amended to read as follows:
3 § 1262-s. Disposition of net collections from the additional one-quar-
4 ter of one percent rate of sales and compensating use taxes in the coun-
5 ty of Herkimer. Notwithstanding any contrary provision of law, if the
6 county of Herkimer imposes the additional one-quarter of one percent
7 rate of sales and compensating use taxes authorized by section twelve
8 hundred ten-E of this article for all or any portion of the period
9 beginning December first, two thousand seven and ending November thirti-
10 eth, two thousand twenty-seven, the county shall use all net collections
11 from such additional one-quarter of one percent rate to pay the county's
12 expenses for the construction of additional correctional facilities. The
13 net collections from the additional rate imposed pursuant to section
14 twelve hundred ten-E of this article [shall be deposited in a special
15 fund to be created by such county separate and apart from any other
16 funds and accounts of the county. Any and all remaining net collections
17 from such additional tax, after the expenses of such construction are
18 paid,] shall be deposited by the county of Herkimer in the general fund
19 of such county for any county purpose.
20 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD15190-01-6
