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-
    15  nine-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.
                                                                   LBD04886-01-1

        A. 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 the

        A. 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  and

        A. 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 the
    51  provisions 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.  Of

        A. 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 the

        A. 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.
feedback