Bill Text: NY A05216 | 2017-2018 | General Assembly | Introduced
Bill Title: Relates to Medicaid payments by the county of Niagara, repeals certain provisions related thereto; rescinds authorization for the county of Niagara to impose an additional one percent tax and directs state to pay Medicaid costs borne by the county of Niagara.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2018-01-03 - referred to ways and means [A05216 Detail]
Download: New_York-2017-A05216-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 5216 2017-2018 Regular Sessions IN ASSEMBLY February 7, 2017 ___________ Introduced by M. of A. NORRIS -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to medicaid payments by the county of Niagara and to repeal certain provisions of the tax law and section 5 of chapter 4 of the laws of 2003, relating to authorizing Niagara county to impose an additional rate of sales and compensating use taxes, relating thereto The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Clause 29 of subparagraph (i) of the opening paragraph of 2 section 1210 of the tax law, as amended by chapter 183 of the laws of 3 2015, is REPEALED. 4 § 2. Subdivision (v) of section 1224 of the tax law, as added by chap- 5 ter 4 of the laws of 2003, is REPEALED. 6 § 3. Section 1262-n of the tax law is REPEALED. 7 § 4. Section 5 of chapter 4 of the laws of 2003, relating to authoriz- 8 ing Niagara county to impose an additional rate of sales and compensat- 9 ing use taxes, is REPEALED. 10 § 5. Subparagraph (iii) of the opening paragraph of section 1210 of 11 the tax law, as separately amended by chapters 67, 213 and 332 of the 12 laws of 2015, is amended to read as follows: 13 (iii) the maximum rate referred to in section twelve hundred twenty- 14 four of this article shall be calculated without reference to the 15 following additional rates authorized in subparagraphs (i) and (ii) of 16 this paragraph: one and one-half percent for the county of Allegany; one 17 percent for the counties of Rensselaer, Erie, Cattaraugus, Wyoming, 18 Ulster, Albany, Suffolk, Essex, Greene, Orleans, Franklin, Hamilton, 19 Herkimer, Jefferson, Genesee, Columbia, Schuyler, Chenango, Monroe, 20 Steuben, Chemung, Seneca, Livingston, [Niagara,] Yates, Tioga, Montgom- 21 ery, Delaware, Wayne, Schoharie, Putnam, Clinton, St. Lawrence and Onon- 22 daga and the cities of Mount Vernon and New Rochelle; three-quarters of 23 one percent for the counties of Dutchess, Lewis, and Orange; one percent 24 and three-quarters of one percent or one-half of one percent for the 25 county of Oneida; three-quarters of one percent and one-half of one EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD04518-01-7A. 5216 2 1 percent for the county of Nassau; one-half of one percent and one-quar- 2 ter of one percent and one-quarter of one percent for the city of White 3 Plains; one-half or one percent for the county of Tompkins; three- 4 eighths of one percent and five-eighths of one percent for the county of 5 Rockland; one-half of one percent for the counties of Putnam and Sche- 6 nectady; one-eighth of one percent and three-eighths of one percent for 7 the county of Ontario; one-half of one percent and one-half of one 8 percent for the county of Sullivan; one percent and one-half of one 9 percent for the city of Yonkers; and three-quarters of one percent or 10 one-half of one percent for the county of Chautauqua; 11 § 6. Subdivision (a) of section 1223 of the tax law, as separately 12 amended by chapters 191 and 217 of the laws of 2013, is amended to read 13 as follows: 14 (a) No transaction taxable under sections twelve hundred two through 15 twelve hundred four of this article shall be taxed pursuant to this 16 article by any county or by any city located therein, or by both, at an 17 aggregate rate in excess of the highest rate set forth in the applicable 18 subdivision of section twelve hundred one of this article or, in the 19 case of any taxes imposed pursuant to the authority of section twelve 20 hundred ten or twelve hundred eleven of this article (other than taxes 21 imposed by the county of Nassau, Erie, Steuben, Cattaraugus, Suffolk, 22 Oneida, Genesee, Greene, Franklin, Hamilton, Herkimer, Tioga, Orleans, 23 Allegany, Ulster, Albany, Rensselaer, Tompkins, Wyoming, Columbia, 24 Schuyler, Rockland, Chenango, Monroe, Chemung, Seneca, Sullivan, Wayne, 25 Livingston, Schenectady, Montgomery, Delaware, Clinton, [Niagara,] 26 Yates, Lewis, Essex, Dutchess, Schoharie, Putnam, Chautauqua, Orange, 27 Oswego, Ontario, Jefferson, St. Lawrence or Onondaga and by the county 28 of Cortland and the city of Cortland and by the county of Broome and the 29 city of Binghamton and by the county of Cayuga and the city of Auburn 30 and by the county of Otsego and the city of Oneonta and by the county of 31 Madison and the city of Oneida and by the county of Fulton and the city 32 of Gloversville or the city of Johnstown as provided in section twelve 33 hundred ten of this article) at a rate in excess of three percent, 34 except that, in the city of Yonkers, in the city of Mount Vernon, in the 35 city of New Rochelle, in the city of Fulton and in the city of Oswego, 36 the rate may not be in excess of four percent and in the city of White 37 Plains, the rate may not be in excess of four percent and except that in 38 the city of Poughkeepsie in the county of Dutchess, if such county with- 39 draws from the metropolitan commuter transportation district pursuant to 40 section twelve hundred seventy-nine-b of the public authorities law and 41 if the revenues from a three-eighths percent rate of such tax imposed by 42 such county, pursuant to the authority of section twelve hundred ten of 43 this article, are required by local laws, ordinances or resolutions to 44 be set aside for mass transportation purposes, the rate may not be in 45 excess of three and three-eighths percent. 46 § 7. Notwithstanding any other law, rule or regulation to the contra- 47 ry, expenses for Medicaid in the county of Niagara shall be borne by New 48 York state. 49 § 8. This act shall take effect immediately and shall apply in taxable 50 years beginning on and after such date; provided, however, that the 51 amendments made to subparagraph (iii) of the opening paragraph of 52 section 1210 of the tax law, made by section five of this act, shall not 53 affect the expiration and reversion of such paragraph and shall expire 54 and revert therewith.
