Bill Text: NY A01792 | 2021-2022 | General Assembly | Introduced
Bill Title: Relates to authorizing funds to be transferred to the public transportation system operating assistance account and the metropolitan mass transportation operating assistance account; provides for the repeal of certain provisions upon the expiration thereof.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2022-01-05 - referred to ways and means [A01792 Detail]
Download: New_York-2021-A01792-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 1792 2021-2022 Regular Sessions IN ASSEMBLY January 11, 2021 ___________ Introduced by M. of A. JEAN-PIERRE -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law and the state finance law, in relation to authorizing funds to be transferred to the public transportation system operating assistance account and the metropolitan mass trans- portation operating assistance account The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision 1 of section 171-a of the tax law, as amended 2 by section 3 of part XX of chapter 59 of the laws of 2019, is amended to 3 read as follows: 4 1. All taxes, interest, penalties and fees collected or received by 5 the commissioner or the commissioner's duly authorized agent under arti- 6 cles nine (except section one hundred eighty-two-a thereof and except as 7 otherwise provided in section two hundred five thereof), nine-A, 8 twelve-A (except as otherwise provided in section two hundred eighty- 9 four-d thereof), thirteen, thirteen-A (except as otherwise provided in 10 section three hundred twelve thereof), eighteen, nineteen, twenty 11 (except as otherwise provided in section four hundred eighty-two there- 12 of), twenty-B, twenty-D, twenty-one, twenty-two, twenty-four, twenty- 13 six, twenty-eight (except as otherwise provided in section eleven 14 hundred two or eleven hundred three thereof), twenty-eight-A, [twenty-15nine-B,] thirty-one (except as otherwise provided in section fourteen 16 hundred twenty-one thereof), thirty-three and thirty-three-A of this 17 chapter shall be deposited daily in one account with such responsible 18 banks, banking houses or trust companies as may be designated by the 19 comptroller, to the credit of the comptroller. Such an account may be 20 established in one or more of such depositories. Such deposits shall be 21 kept separate and apart from all other money in the possession of the 22 comptroller. The comptroller shall require adequate security from all 23 such depositories. Of the total revenue collected or received under such EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD04886-01-1A. 1792 2 1 articles of this chapter, the comptroller shall retain in the comp- 2 troller's hands such amount as the commissioner may determine to be 3 necessary for refunds or reimbursements under such articles of this 4 chapter out of which amount the comptroller shall pay any refunds or 5 reimbursements to which taxpayers shall be entitled under the provisions 6 of such articles of this chapter. The commissioner and the comptroller 7 shall maintain a system of accounts showing the amount of revenue 8 collected or received from each of the taxes imposed by such articles. 9 The comptroller, after reserving the amount to pay such refunds or 10 reimbursements, shall, on or before the tenth day of each month, pay 11 into the state treasury to the credit of the general fund all revenue 12 deposited under this section during the preceding calendar month and 13 remaining to the comptroller's credit on the last day of such preceding 14 month, (i) except that the comptroller shall pay to the state department 15 of social services that amount of overpayments of tax imposed by article 16 twenty-two of this chapter and the interest on such amount which is 17 certified to the comptroller by the commissioner as the amount to be 18 credited against past-due support pursuant to subdivision six of section 19 one hundred seventy-one-c of this article, (ii) and except that the 20 comptroller shall pay to the New York state higher education services 21 corporation and the state university of New York or the city university 22 of New York respectively that amount of overpayments of tax imposed by 23 article twenty-two of this chapter and the interest on such amount which 24 is certified to the comptroller by the commissioner as the amount to be 25 credited against the amount of defaults in repayment of guaranteed 26 student loans and state university loans or city university loans pursu- 27 ant to subdivision five of section one hundred seventy-one-d and subdi- 28 vision six of section one hundred seventy-one-e of this article, (iii) 29 and except further that, notwithstanding any law, the comptroller shall 30 credit to the revenue arrearage account, pursuant to section 31 ninety-one-a of the state finance law, that amount of overpayment of tax 32 imposed by article nine, nine-A, twenty-two, thirty, thirty-A, thirty-B 33 or thirty-three of this chapter, and any interest thereon, which is 34 certified to the comptroller by the commissioner as the amount to be 35 credited against a past-due legally enforceable debt owed to a state 36 agency pursuant to paragraph (a) of subdivision six of section one 37 hundred seventy-one-f of this article, provided, however, he shall cred- 38 it to the special offset fiduciary account, pursuant to section ninety- 39 one-c of the state finance law, any such amount creditable as a liabil- 40 ity as set forth in paragraph (b) of subdivision six of section one 41 hundred seventy-one-f of this article, (iv) and except further that the 42 comptroller shall pay to the city of New York that amount of overpayment 43 of tax imposed by article nine, nine-A, twenty-two, thirty, thirty-A, 44 thirty-B or thirty-three of this chapter and any interest thereon that 45 is certified to the comptroller by the commissioner as the amount to be 46 credited against city of New York tax warrant judgment debt pursuant to 47 section one hundred seventy-one-l of this article, (v) and except 48 further that the comptroller shall pay to a non-obligated spouse that 49 amount of overpayment of tax imposed by article twenty-two of this chap- 50 ter and the interest on such amount which has been credited pursuant to 51 section one hundred seventy-one-c, one hundred seventy-one-d, one 52 hundred seventy-one-e, one hundred seventy-one-f or one hundred seven- 53 ty-one-l of this article and which is certified to the comptroller by 54 the commissioner as the amount due such non-obligated spouse pursuant to 55 paragraph six of subsection (b) of section six hundred fifty-one of this 56 chapter; and (vi) the comptroller shall deduct a like amount which theA. 1792 3 1 comptroller shall pay into the treasury to the credit of the general 2 fund from amounts subsequently payable to the department of social 3 services, the state university of New York, the city university of New 4 York, or the higher education services corporation, or the revenue 5 arrearage account or special offset fiduciary account pursuant to 6 section ninety-one-a or ninety-one-c of the state finance law, as the 7 case may be, whichever had been credited the amount originally withheld 8 from such overpayment, and (vii) with respect to amounts originally 9 withheld from such overpayment pursuant to section one hundred seventy- 10 one-l of this article and paid to the city of New York, the comptroller 11 shall collect a like amount from the city of New York. 12 § 2. Subdivision 1 of section 171-a of the tax law, as amended by 13 section 4 of part XX of chapter 59 of the laws of 2019, is amended to 14 read as follows: 15 1. All taxes, interest, penalties and fees collected or received by 16 the commissioner or the commissioner's duly authorized agent under arti- 17 cles nine (except section one hundred eighty-two-a thereof and except as 18 otherwise provided in section two hundred five thereof), nine-A, 19 twelve-A (except as otherwise provided in section two hundred eighty- 20 four-d thereof), thirteen, thirteen-A (except as otherwise provided in 21 section three hundred twelve thereof), eighteen, nineteen, twenty 22 (except as otherwise provided in section four hundred eighty-two there- 23 of), twenty-D, twenty-one, twenty-two, twenty-four, twenty-six, twenty- 24 eight (except as otherwise provided in section eleven hundred two or 25 eleven hundred three thereof), twenty-eight-A, [twenty-nine-B,] thirty- 26 one (except as otherwise provided in section fourteen hundred twenty-one 27 thereof), thirty-three and thirty-three-A of this chapter shall be 28 deposited daily in one account with such responsible banks, banking 29 houses or trust companies as may be designated by the comptroller, to 30 the credit of the comptroller. Such an account may be established in one 31 or more of such depositories. Such deposits shall be kept separate and 32 apart from all other money in the possession of the comptroller. The 33 comptroller shall require adequate security from all such depositories. 34 Of the total revenue collected or received under such articles of this 35 chapter, the comptroller shall retain in the comptroller's hands such 36 amount as the commissioner may determine to be necessary for refunds or 37 reimbursements under such articles of this chapter out of which amount 38 the comptroller shall pay any refunds or reimbursements to which taxpay- 39 ers shall be entitled under the provisions of such articles of this 40 chapter. The commissioner and the comptroller shall maintain a system of 41 accounts showing the amount of revenue collected or received from each 42 of the taxes imposed by such articles. The comptroller, after reserving 43 the amount to pay such refunds or reimbursements, shall, on or before 44 the tenth day of each month, pay into the state treasury to the credit 45 of the general fund all revenue deposited under this section during the 46 preceding calendar month and remaining to the comptroller's credit on 47 the last day of such preceding month, (i) except that the comptroller 48 shall pay to the state department of social services that amount of 49 overpayments of tax imposed by article twenty-two of this chapter and 50 the interest on such amount which is certified to the comptroller by the 51 commissioner as the amount to be credited against past-due support 52 pursuant to subdivision six of section one hundred seventy-one-c of this 53 article, (ii) and except that the comptroller shall pay to the New York 54 state higher education services corporation and the state university of 55 New York or the city university of New York respectively that amount of 56 overpayments of tax imposed by article twenty-two of this chapter andA. 1792 4 1 the interest on such amount which is certified to the comptroller by the 2 commissioner as the amount to be credited against the amount of defaults 3 in repayment of guaranteed student loans and state university loans or 4 city university loans pursuant to subdivision five of section one 5 hundred seventy-one-d and subdivision six of section one hundred seven- 6 ty-one-e of this article, (iii) and except further that, notwithstanding 7 any law, the comptroller shall credit to the revenue arrearage account, 8 pursuant to section ninety-one-a of the state finance law, that amount 9 of overpayment of tax imposed by article nine, nine-A, twenty-two, thir- 10 ty, thirty-A, thirty-B or thirty-three of this chapter, and any interest 11 thereon, which is certified to the comptroller by the commissioner as 12 the amount to be credited against a past-due legally enforceable debt 13 owed to a state agency pursuant to paragraph (a) of subdivision six of 14 section one hundred seventy-one-f of this article, provided, however, he 15 shall credit to the special offset fiduciary account, pursuant to 16 section ninety-one-c of the state finance law, any such amount credita- 17 ble as a liability as set forth in paragraph (b) of subdivision six of 18 section one hundred seventy-one-f of this article, (iv) and except 19 further that the comptroller shall pay to the city of New York that 20 amount of overpayment of tax imposed by article nine, nine-A, twenty- 21 two, thirty, thirty-A, thirty-B or thirty-three of this chapter and any 22 interest thereon that is certified to the comptroller by the commission- 23 er as the amount to be credited against city of New York tax warrant 24 judgment debt pursuant to section one hundred seventy-one-l of this 25 article, (v) and except further that the comptroller shall pay to a 26 non-obligated spouse that amount of overpayment of tax imposed by arti- 27 cle twenty-two of this chapter and the interest on such amount which has 28 been credited pursuant to section one hundred seventy-one-c, one hundred 29 seventy-one-d, one hundred seventy-one-e, one hundred seventy-one-f or 30 one hundred seventy-one-l of this article and which is certified to the 31 comptroller by the commissioner as the amount due such non-obligated 32 spouse pursuant to paragraph six of subsection (b) of section six 33 hundred fifty-one of this chapter; and (vi) the comptroller shall deduct 34 a like amount which the comptroller shall pay into the treasury to the 35 credit of the general fund from amounts subsequently payable to the 36 department of social services, the state university of New York, the 37 city university of New York, or the higher education services corpo- 38 ration, or the revenue arrearage account or special offset fiduciary 39 account pursuant to section ninety-one-a or ninety-one-c of the state 40 finance law, as the case may be, whichever had been credited the amount 41 originally withheld from such overpayment, and (vii) with respect to 42 amounts originally withheld from such overpayment pursuant to section 43 one hundred seventy-one-l of this article and paid to the city of New 44 York, the comptroller shall collect a like amount from the city of New 45 York. 46 § 3. Section 1298 of the tax law, as added by section 18 of part AAA 47 of chapter 59 of the laws of 2017, is amended to read as follows: 48 § 1298. Deposit and disposition of revenue. (a) All taxes, fees, 49 interest and penalties collected or received by the commissioner under 50 this article shall be deposited [and disposed of pursuant to the51provisions of section one hundred seventy-one-a of this chapter] daily 52 with such responsible banks, banking houses or trust companies, as may 53 be designated by the comptroller, to the credit of the comptroller for 54 disposal pursuant to section eighty-eight-a of the state finance law. An 55 account may be established in one or more such depositories. The comp- 56 troller shall require adequate security from all such depositories. OfA. 1792 5 1 the total revenue collected or received under this article, the comp- 2 troller shall retain such amount as the commissioner may determine to be 3 necessary for refunds under this article. The commissioner is authorized 4 and directed to deduct from the amounts it receives under this article, 5 before deposit into the trust accounts designated by the comptroller, a 6 reasonable amount necessary to effectuate refunds of appropriations of 7 the department to reimburse the department for the costs incurred to 8 administer, collect and distribute the taxes imposed by this article. 9 (b) On or before the twelfth and twenty-sixth day of each succeeding 10 month, after reserving such amount for such refunds and deducting such 11 amounts for such costs, as provided for in subdivision (a) of this 12 section, the commissioner shall certify to the comptroller the amount of 13 all revenues so received during the prior month as a result of the 14 taxes, fees, interest and penalties so imposed. The amount of revenues 15 so certified shall be paid over by the fifteenth and the final business 16 day of each succeeding month from such account into the mass transporta- 17 tion operating assistance fund for payment pursuant to paragraph (d) of 18 subdivision five or paragraph (c) of subdivision seven of section eight- 19 y-eight-a of the state finance law. 20 (c) The commissioner and comptroller are authorized to consult with 21 the director of the division of budget and the commissioner of transpor- 22 tation in determining which account of the mass transportation operating 23 assistance fund to deposit and dispose of revenues collected or received 24 under this article. 25 § 4. Paragraph (a) of subdivision 5 of section 88-a of the state 26 finance law, as added by chapter 481 of the laws of 1981, is amended and 27 a new paragraph (d) is added to read as follows: 28 (a) The "public transportation systems operating assistance account" 29 shall consist of revenues required to be deposited therein pursuant to 30 the provisions of section one hundred eighty-two-a of the tax law, 31 section twelve hundred ninety-eight of the tax law and all other moneys 32 credited or transferred thereto from any other fund or source pursuant 33 to law. 34 (d) (i) The comptroller is hereby authorized and directed to transfer 35 the taxes, fees, interest and penalties collected or received pursuant 36 to article twenty-nine-B of the tax law on TNC prearranged trips origi- 37 nating outside the metropolitan transportation commuter district to the 38 public transportation system operating assistance account established 39 under this subdivision. These transfers shall not be included for 40 purposes of calculating the sales tax growth factor established in para- 41 graph (c) of this subdivision, and shall supplement the additional 42 transfers indexed to the sales tax growth factor required under this 43 subdivision. Transfers provided under this paragraph shall not be used 44 to offset reduced transfers under paragraph (c) of this subdivision. 45 (ii) The comptroller is authorized to consult with the director of the 46 division of budget and the commissioner of transportation in determining 47 whether to transfer the taxes, fees, interest and penalties collected or 48 received to the public transportation system operating account. 49 (iii) Notwithstanding paragraph (b) of this subdivision, the comp- 50 troller is authorized to withhold the transfer of taxes, fees, interest 51 and penalties collected or received pursuant to article twenty-nine-B of 52 the tax law from public transportation systems eligible to receive oper- 53 ating assistance pursuant to section eighteen-b of the transportation 54 law in the event that a county or municipality reduces its annual oper- 55 ating payments to a public transportation system or mass transportation 56 service. The comptroller is further authorized to consult with theA. 1792 6 1 director of the division of budget and the commissioner of transporta- 2 tion in making that determination. 3 § 5. Subdivision 7 of section 88-a of the state finance law is amended 4 by adding a new paragraph (c) to read as follows: 5 (c)(i) The comptroller is hereby authorized and directed to transfer 6 the taxes, fees, interest and penalties collected or received pursuant 7 to article twenty-nine-B of the tax law on TNC prearranged trips origi- 8 nating outside of the city of New York within the metropolitan transpor- 9 tation commuter district to the metropolitan mass transportation operat- 10 ing assistance account. Transfers provided under this paragraph shall 11 supplement the aggregate amount of funds appropriated and disbursed from 12 the metropolitan mass transportation operating assistance account for 13 the state fiscal year ending March thirty-first, two thousand twenty- 14 two. Provided, further, that the director of the division of budget 15 shall not withhold an additional percentage of disbursements relative to 16 the enacted budget financial plan for the state fiscal year ending March 17 thirty-first, two thousand twenty-two from metropolitan mass transporta- 18 tion operating assistance account revenues generated in subsequent 19 fiscal years. 20 (ii) Provided, further, that taxes, fees, interest and penalties 21 transferred pursuant to subparagraph (i) of this paragraph shall only be 22 distributed to public transportation systems providing mass transporta- 23 tion services outside the city of New York. For purposes of this subpar- 24 agraph, mass transportation services provided outside the city of New 25 York shall include commuter rail provided in the metropolitan transpor- 26 tation commuter district. Taxes, fees, interest and penalties shall be 27 transferred in proportion to the location where the prearranged trip 28 originated, provided that fifty percent of transfers shall be disbursed 29 to bus lines and fifty percent of transfers shall be disbursed to commu- 30 ter rail in localities where both mass transportation services are 31 provided. The comptroller is authorized to consult with the commissioner 32 of taxation and finance, the director of the division of budget and the 33 commissioner of transportation in determining the appropriate public 34 transportation systems and mass transportation services that should 35 receive the transfers. 36 (iii) Notwithstanding paragraph (b) of this subdivision, the comp- 37 troller is authorized to withhold the transfer of taxes, fees, interest 38 and penalties collected or received pursuant to article twenty-nine-B of 39 the tax law from public transportation systems eligible to receive oper- 40 ating assistance pursuant to section eighteen-b of the transportation 41 law in the event that a county or municipality reduces its annual oper- 42 ating payments to a public transportation system or mass transportation 43 service. The comptroller is further authorized to consult with the 44 director of the division of budget and the commissioner of transporta- 45 tion in making that determination. 46 § 6. This act shall take effect on the first of July next succeeding 47 the date on which it shall have become a law; provided, however, that 48 the amendments to subdivision 1 of section 171-a of the tax law made by 49 section one of this act shall be subject to the expiration of such 50 subdivision pursuant to section 12 of chapter 90 of the laws of 2014, 51 when upon such date the provisions of section two of this act shall take 52 effect. Effective immediately, the addition, amendment and/or repeal of 53 any rule or regulation necessary for the implementation of this act on 54 its effective date are authorized to be made and completed on or before 55 such effective date.