Bill Text: NY A02043 | 2025-2026 | General Assembly | Introduced

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Bill Title: Authorizes the county of Livingston to impose an additional one percent sales tax.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2025-01-14 - referred to ways and means [A02043 Detail]

Download: New_York-2025-A02043-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          2043

                               2025-2026 Regular Sessions

                   IN ASSEMBLY

                                    January 14, 2025
                                       ___________

        Introduced by M. of A. BAILEY -- read once and referred to the Committee
          on Ways and Means

        AN  ACT  to  amend the tax law, in relation to  authorizing  the  county
          of Livingston to impose an additional one percent sales tax

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1.  Clause 32 of subparagraph (i) of the opening paragraph of
     2  section 1210 of the tax law, as amended chapter 236 of the laws of 2023,
     3  is amended to read as follows:
     4    (32) the  county  of  Livingston  is  hereby  further  authorized  and
     5  empowered  to  adopt  and  amend  local  laws, ordinances or resolutions
     6  imposing such taxes at a rate which is one  percent  additional  to  the
     7  three  percent  rate  authorized above in this paragraph for such county
     8  for the period beginning June first,  two  thousand  three,  and  ending
     9  November thirtieth, two thousand [twenty-five] twenty-seven;
    10    §  2.  Section 1262-p of the tax law, as amended by chapter 236 of the
    11  laws of 2023, is  amended  to read  as follows:
    12    § 1262-p. Disposition of  net  collections  from  the  additional  one
    13  percent  rate  of  sales  and  compensating  use  taxes in the county of
    14  Livingston.  Notwithstanding any contrary provision of law, if the coun-
    15  ty of Livingston imposes the additional one percent rate  of  sales  and
    16  compensating  use taxes authorized by section twelve hundred ten of this
    17  article for all or any portion of the period beginning June  first,  two
    18  thousand three and ending November thirtieth, two thousand [twenty-five]
    19  twenty-seven,  the  county shall use all net collections from such addi-
    20  tional one percent rate to pay the county's expenses for  Medicaid.  The
    21  net collections from the additional one percent rate imposed pursuant to
    22  this  section shall be deposited in a special fund to be created by such
    23  county separate and apart from any other funds and accounts of the coun-
    24  ty. Any and all remaining  net  collections  from  such  additional  one
    25  percent tax, after the Medicaid expenses are paid, shall be deposited by
    26  the  county  of  Livingston  in  the general fund of such county for any
    27  county purpose.
    28    § 3. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01345-01-5