Bill Text: NY A03220 | 2021-2022 | General Assembly | Introduced

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Bill Title: Requires a study of the fiscal impacts of changing education funding from a real property tax-based mechanism to an income tax-based mechanism.

Spectrum: Partisan Bill (Democrat 7-0)

Status: (Introduced - Dead) 2022-01-05 - referred to ways and means [A03220 Detail]

Download: New_York-2021-A03220-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          3220

                               2021-2022 Regular Sessions

                   IN ASSEMBLY

                                    January 22, 2021
                                       ___________

        Introduced   by   M.   of   A.  GUNTHER,  GALEF,  PAULIN,  L. ROSENTHAL,
          PEOPLES-STOKES -- Multi-Sponsored by -- M. of A. COLTON, GOTTFRIED  --
          read once and referred to the Committee on Ways and Means

        AN  ACT  directing  the  New York state department of education, the New
          York state department of taxation and finance, and the commissioner of
          taxation and finance to study the fiscal impact of  funding  education
          with state income tax

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

     1    Section 1. Legislative findings. The legislature finds that within the
     2  current education funding system, which  is  based  upon  real  property
     3  taxation,  there  are inherent inequities throughout the state. Children
     4  in different regions of the state receive varying degrees  of  education
     5  and  ability  to participate in extracurricular activities. The legisla-
     6  ture finds that children  should  not  be  penalized  based  upon  their
     7  geographic location, a factor that is well beyond their control.  There-
     8  fore, the legislature intends to determine a method of funding education
     9  that  allows  all children to receive the same educational and extracur-
    10  ricular opportunities.
    11    § 2. The New York state department of education and  the  commissioner
    12  of taxation and finance are hereby authorized and directed to assist the
    13  New York state department of taxation and finance in preparing a compre-
    14  hensive  study documenting the fiscal implications of using state income
    15  taxes to fund education in lieu of using real property taxes.
    16    Such study shall consider the fiscal impacts on a  broad  spectrum  of
    17  geographic  regions  throughout  the  state. The study should address as
    18  many of the inequities in the current education funding  system  as  the
    19  department  of  education, the commissioner of taxation and finance, and
    20  the department of taxation and finance can identify.  The  study  should
    21  include  legislative  recommendations  that  would  help ensure a smooth
    22  transition from a real property  tax  based  funding  mechanism  to  the

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02614-01-1
        A. 3220                             2

     1  income  tax  based  funding mechanism. The results of the study shall be
     2  published no later than one year following the effective  date  of  this
     3  act.  A  copy  of  the  results  of such study shall be submitted to the
     4  governor,  the temporary president of the senate, and the speaker of the
     5  assembly.
     6    § 3. This act shall take effect immediately.