Bill Text: NY S04940 | 2019-2020 | General Assembly | Amended

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Bill Title: Authorizes the county of Westchester to impose an additional rate of sales and compensating use tax; extends the Westchester county spending limitation act.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2019-06-30 - SIGNED CHAP.44 [S04940 Detail]

Download: New_York-2019-S04940-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                         4940--B
                               2019-2020 Regular Sessions
                    IN SENATE
                                      April 1, 2019
                                       ___________
        Introduced  by  Sen.  MAYER  -- read twice and ordered printed, and when
          printed to be  committed  to  the  Committee  on  Rules  --  committee
          discharged, bill amended, ordered reprinted as amended and recommitted
          to  said  committee  --  committee  discharged,  bill amended, ordered
          reprinted as amended and recommitted to said committee
        AN ACT to amend the tax law, in relation to authorizing  the  county  of
          Westchester to impose an additional rate of sales and compensating use
          tax;  and  to  amend chapter 272 of the laws of 1991, amending the tax
          law relating to the method of disposition of  sales  and  compensating
          use  tax  revenue  in  Westchester county and enacting the Westchester
          county spending limitation act, in relation to extending  the  expira-
          tion thereof
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Subparagraph (i) of the opening paragraph of  section  1210
     2  of the tax law is amended by adding a new clause 42 to read as follows:
     3    (42)  the  county  of  Westchester  is  hereby  further authorized and
     4  empowered to adopt and  amend  local  laws,  ordinances  or  resolutions
     5  imposing  such  taxes  at  a  rate that is one percent additional to the
     6  three percent rate authorized above in this paragraph  for  such  county
     7  for  the  period  beginning June first, two thousand nineteen and ending
     8  November thirtieth, two thousand twenty-two;
     9    § 2. Subdivision (a) of section 1223 of the  tax  law,  as  separately
    10  amended  by chapters 191 and 217 of the laws of 2013, is amended to read
    11  as follows:
    12    (a) No transaction taxable under sections twelve hundred  two  through
    13  twelve  hundred  four  of  this  article shall be taxed pursuant to this
    14  article by any county or by any city located therein, or by both, at  an
    15  aggregate rate in excess of the highest rate set forth in the applicable
    16  subdivision  of  section  twelve  hundred one of this article or, in the
    17  case of any taxes imposed pursuant to the authority  of  section  twelve
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD09824-12-9
        S. 4940--B                          2
     1  hundred  ten  or twelve hundred eleven of this article (other than taxes
     2  imposed by the county of Nassau, Erie,  Steuben,  Cattaraugus,  Suffolk,
     3  Oneida,  Genesee,  Greene, Franklin, Hamilton, Herkimer, Tioga, Orleans,
     4  Allegany,  Ulster,  Albany,  Rensselaer,  Tompkins,  Wyoming,  Columbia,
     5  Schuyler, Rockland, Chenango, Monroe, Chemung, Seneca, Sullivan,  Wayne,
     6  Livingston,  Schenectady, Montgomery, Delaware, Clinton, Niagara, Yates,
     7  Lewis, Essex, Dutchess, Schoharie, Putnam, Chautauqua,  Orange,  Oswego,
     8  Ontario,  Jefferson,  St.  Lawrence,  Westchester or Onondaga and by the
     9  county of Cortland and the city of Cortland and by the county of  Broome
    10  and  the  city of Binghamton and by the county of Cayuga and the city of
    11  Auburn and by the county of Otsego and the city of Oneonta  and  by  the
    12  county of Madison and the city of Oneida and by the county of Fulton and
    13  the city of Gloversville or the city of Johnstown as provided in section
    14  twelve  hundred  ten  of  this  article)  at  a  rate in excess of three
    15  percent, except that, [in the city of Yonkers,] in  the  city  of  Mount
    16  Vernon, in the city of New Rochelle, in the city of Fulton [and], in the
    17  city  of  Oswego, [the rate may not be in excess of four percent] and in
    18  the city of White Plains, the rate may not be in excess of four percent,
    19  and in the city of Yonkers, the rate may not be in excess  of  four  and
    20  one-half  percent,  and  except  that in the city of Poughkeepsie in the
    21  county of Dutchess, if  such  county  withdraws  from  the  metropolitan
    22  commuter  transportation  district  pursuant  to  section twelve hundred
    23  seventy-nine-b of the public authorities law and if the revenues from  a
    24  three-eighths  percent rate of such tax imposed by such county, pursuant
    25  to the authority of section twelve hundred  ten  of  this  article,  are
    26  required  by  local  laws, ordinances or resolutions to be set aside for
    27  mass transportation purposes, the rate may not be in excess of three and
    28  three-eighths percent.
    29    § 3. Subdivision (a) of section 1223 of the tax  law,  as  amended  by
    30  section two of this act, is amended to read as follows:
    31    (a)  No  transaction taxable under sections twelve hundred two through
    32  twelve hundred four of this article shall  be  taxed  pursuant  to  this
    33  article  by any county or by any city located therein, or by both, at an
    34  aggregate rate in excess of the highest rate set forth in the applicable
    35  subdivision of section twelve hundred one of this  article  or,  in  the
    36  case  of  any  taxes imposed pursuant to the authority of section twelve
    37  hundred ten or twelve hundred eleven of this article (other  than  taxes
    38  imposed  by  the  county of Nassau, Erie, Steuben, Cattaraugus, Suffolk,
    39  Oneida, Genesee, Greene, Franklin, Hamilton, Herkimer,  Tioga,  Orleans,
    40  Allegany,  Ulster,  Albany,  Rensselaer,  Tompkins,  Wyoming,  Columbia,
    41  Schuyler, Rockland, Chenango, Monroe, Chemung, Seneca, Sullivan,  Wayne,
    42  Livingston,  Schenectady, Montgomery, Delaware, Clinton, Niagara, Yates,
    43  Lewis, Essex, Dutchess, Schoharie, Putnam, Chautauqua,  Orange,  Oswego,
    44  Ontario,  Jefferson,  St.  Lawrence,  Westchester or Onondaga and by the
    45  county of Cortland and the city of Cortland and by the county of  Broome
    46  and  the  city of Binghamton and by the county of Cayuga and the city of
    47  Auburn and by the county of Otsego and the city of Oneonta  and  by  the
    48  county of Madison and the city of Oneida and by the county of Fulton and
    49  the city of Gloversville or the city of Johnstown as provided in section
    50  twelve  hundred  ten  of  this  article)  at  a  rate in excess of three
    51  percent, except that, in the city of  Yonkers,  in  the  city  of  Mount
    52  Vernon,  in the city of New Rochelle, in the city of Fulton, in the city
    53  of Oswego, and in the city of White Plains,  the  rate  may  not  be  in
    54  excess of four percent[, and in the city of Yonkers, the rate may not be
    55  in  excess of four and one-half percent], and except that in the city of
    56  Poughkeepsie in the county of Dutchess, if such  county  withdraws  from
        S. 4940--B                          3
     1  the  metropolitan  commuter  transportation district pursuant to section
     2  twelve hundred seventy-nine-b of the public authorities law and  if  the
     3  revenues  from  a three-eighths percent rate of such tax imposed by such
     4  county,  pursuant to the authority of section twelve hundred ten of this
     5  article, are required by local laws, ordinances or resolutions to be set
     6  aside for mass transportation purposes, the rate may not be in excess of
     7  three and three-eighths percent.
     8    § 4. Section 1224 of the tax law is amended by adding a  new  subdivi-
     9  sion (jj) to read as follows:
    10    (jj) The county of Westchester shall have the sole right to impose the
    11  additional  one  percent  rate of tax which such county is authorized to
    12  impose pursuant to the authority of section twelve hundred ten  of  this
    13  article  in  the  area of the county outside the cities of Mount Vernon,
    14  New Rochelle, White Plains and Yonkers.   Such additional  rate  of  tax
    15  shall  be  in  addition to any other tax which such county may impose or
    16  may be imposing pursuant to this article or any other law and such addi-
    17  tional rate of tax shall not be subject to preemption. The maximum three
    18  percent rate referred to in this section  shall  be  calculated  without
    19  reference  to the additional one percent rate of tax which the county of
    20  Westchester is authorized and empowered to  adopt  pursuant  to  section
    21  twelve hundred ten of this article.
    22    §  5. Section 1262-b of the tax law, as amended by section 1 of part A
    23  of chapter 8 of the laws of 2004, is amended to read as follows:
    24    § 1262-b. The Westchester county property tax stabilization and relief
    25  act. [(a)] Notwithstanding any other provision of law to the  contrary[,
    26  if]: (a) If the county of Westchester imposes sales and compensating use
    27  taxes  pursuant to subdivision (a) of section twelve hundred ten of this
    28  article at the rate of three percent:
    29    (1) The county shall allocate one-half of net  collections  from  such
    30  taxes  imposed  [at  the  rate  of one and one-half percent] pursuant to
    31  subdivision (a) of section twelve hundred ten of this article countywide
    32  among the cities and towns of the county on the basis of the ratio which
    33  the full valuation of real property in each city or town  bears  to  the
    34  aggregate full valuation of real property in all cities and towns of the
    35  county.    Amounts so allocated shall be credited to each of said cities
    36  and towns against the county taxes levied upon  real  property  in  said
    37  cities and towns.
    38    (2)  The  county  shall  allocate  and  credit or pay one-third of net
    39  collections [received by the county by  reason  of  its  additional  one
    40  percent  rate  of]  from such taxes [on] imposed pursuant to subdivision
    41  (a) of section twelve hundred ten of this article to  the  area  of  the
    42  county  outside  any city imposing sales and compensating use taxes at a
    43  rate of one and one-half percent or greater pursuant to the authority of
    44  subdivision (a) or at any rate pursuant to the authority of  subdivision
    45  (b) of section twelve hundred ten of this article as follows:
    46    (A)  One-third of such net collections shall be allocated and credited
    47  in the manner set forth in paragraph one of this subdivision.
    48    (B) One-sixth of such net collections  shall  be  allocated  and  paid
    49  quarterly by the county commissioner of finance, in cash, to the several
    50  school districts in such area of the county outside any such city impos-
    51  ing  sales  and  compensating use taxes. Such allocation and payment, to
    52  such several school districts, shall be made on the basis of  the  ratio
    53  which the population of each such school district bears to the aggregate
    54  population  of  all of the school districts in such area. In the case of
    55  school districts which are partially within and  partially  without  the
    56  county,  or partially within or partially without the area of the county
        S. 4940--B                          4
     1  outside a city imposing sales and compensating use taxes, the allocation
     2  and payment to each such school district shall be made on the  basis  of
     3  the population in such school district in the county, or in such area of
     4  the  county outside a city imposing sales and compensating use taxes, as
     5  the case may be. Such populations shall be determined in accordance with
     6  the latest federal census or special  population  census  under  section
     7  twenty of the general municipal law completed and published prior to the
     8  end  of the quarter in which such allocation and payment are made, which
     9  special population census shall include the entire area of  the  county;
    10  provided  that  such  special  population census shall not be taken more
    11  than once in every two years. A school district split between  Westches-
    12  ter  county  and  another county shall apply such allocation and payment
    13  solely to the benefit of the residents of the county in which the  sales
    14  and compensating use taxes are imposed.
    15    (C) One-half of such net collections shall be allocated and paid quar-
    16  terly  by the county commissioner of finance, in cash, to the cities not
    17  imposing sales and compensating use taxes and to the towns and  villages
    18  on  which such [additional one percent] rate is imposed, on the basis of
    19  the ratio which the population of each such city,  town  or  village  on
    20  which  such [additional one percent] rate is imposed bears to the entire
    21  population of all such cities, towns and villages in the area  on  which
    22  such [additional one percent] rate is imposed. Such populations shall be
    23  determined in accordance with the latest federal census or special popu-
    24  lation  census  under  section  twenty  of  the  general  municipal  law
    25  completed and published prior to the end of the quarter  in  which  such
    26  allocation  is  made,  which special population census shall include the
    27  entire area of the county; provided that such special population  census
    28  shall not be taken more than once in every two years.
    29    (D)  The  quarterly  allocation  and payment of cash to cities, towns,
    30  villages and school districts provided  for  under  this  paragraph  and
    31  under  paragraph  three of this subdivision and under subdivision (b) of
    32  this section may be made after payment by the state comptroller  to  the
    33  county  of the net collections subject to such allocation and receipt by
    34  the county commissioner of finance of the  quarterly  settlement  report
    35  issued  by  the  department, and may include adjustments for corrections
    36  applicable to such allocations. All ratios  established  by  the  county
    37  commissioner  of  finance  with respect to allocations to cities, towns,
    38  villages and school districts under this subdivision and under  subdivi-
    39  sion  (b)  of  this section shall be carried to four decimal places. The
    40  allocation of net collections and payment of  cash  provided  for  under
    41  this  paragraph  and under paragraph three of this subdivision and under
    42  subdivision (b) of this section shall be made to a town based  upon  the
    43  population  of  the  town  less  the  population of any village therein,
    44  provided that a town/village or village/town shall be deemed  a  village
    45  for  the  purpose  of determining such allocation. The allocation of net
    46  collections and payment of cash provided for under  this  paragraph  and
    47  under  paragraph  three of this subdivision and under subdivision (b) of
    48  this section shall be applied by the cities, towns, villages and  school
    49  districts  receiving such allocation and payment as a credit against the
    50  taxes upon real property  imposed  by  such  municipalities  and  school
    51  districts,  respectively.  The  allocation and payment received by towns
    52  shall be credited against real property taxes in either the general fund
    53  town-wide or the town outside village fund or a combination thereof.
    54    (3) The county shall allocate and  credit  or  pay  one-sixth  of  net
    55  collections [received by the county by reason of its additional one-half
    56  percent  rate  of]  from such taxes imposed [on] pursuant to subdivision
        S. 4940--B                          5
     1  (a) of section twelve hundred ten of this article to  the  area  of  the
     2  county  outside  any city imposing sales and compensating use taxes at a
     3  rate of one and one-half percent or greater pursuant to the authority of
     4  subdivision  (a) or at any rate pursuant to the authority of subdivision
     5  (b) of section twelve hundred ten of this article as follows:
     6    (A) Seventy percent of such net collections shall be retained  by  the
     7  county to be used for any county purpose.
     8    (B) Ten percent of such net collections shall be allocated and paid in
     9  the manner set forth in subparagraph (B) of paragraph two of this subdi-
    10  vision.
    11    (C) Twenty percent of such net collections shall be allocated and paid
    12  in  the  manner  set  forth in subparagraph (C) of paragraph two of this
    13  subdivision.
    14    (b) If the county of Westchester imposes the  additional  one  percent
    15  rate of sales and compensating use tax authorized by clause forty-two of
    16  subparagraph  (i) of the opening paragraph of section twelve hundred ten
    17  of this article, the   county shall  allocate  and  credit  or  pay  net
    18  collections  from  such  additional  one  percent rate in the manner set
    19  forth in paragraph three of subdivision (a) of this section with respect
    20  to the area of the county outside any city imposing sales and compensat-
    21  ing use taxes at a rate of one and one-half percent or greater  pursuant
    22  to  the  authority  of  subdivision (a) of section twelve hundred ten of
    23  this article or at any rate pursuant to the authority of subdivision (b)
    24  of section twelve hundred ten of this article.
    25    (c) Nothing in this section shall be construed to impair the powers of
    26  a city currently imposing sales and compensating use taxes  pursuant  to
    27  the authority of section twelve hundred ten of this article from contin-
    28  uing  to  do  so  in accordance with law. No school district in any city
    29  imposing such sales and compensating use  taxes  shall  be  entitled  to
    30  receive  a  cash  allocation and payment under paragraph two or three of
    31  subdivision (a) or under subdivision (b) of this section. No city,  town
    32  or village authorized or entitled to receive an allocation under subpar-
    33  agraph  (C)  of  paragraph two or subparagraph (C) of paragraph three of
    34  subdivision (a) or under  subdivision  (b)  of  this  section  shall  be
    35  authorized  or  entitled  to  receive  any cash allocation under section
    36  twelve hundred sixty-two of this article.
    37    § 6. Subdivision e of section 4 and sections 5, 7 and  16  of  chapter
    38  272  of the laws of 1991, amending the tax law relating to the method of
    39  disposition of sales and compensating use  tax  revenue  in  Westchester
    40  county  and  enacting the Westchester county spending limitation act, as
    41  amended by chapter 81 of the laws  of  2017,  are  amended  to  read  as
    42  follows:
    43    e.  "Spending  limitation" means the maximum amount of county spending
    44  established in county fiscal years 1992, 1993, 1994, 1995,  1996,  1997,
    45  1998,  1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009,
    46  2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019 [and],  2020,
    47  2021 and 2022.
    48    § 5. Establishment of annual spending limitation. a. For county fiscal
    49  years  1992, 1993, 1994, 1995, 1996, 1997, 1998, 1999, 2000, 2001, 2002,
    50  2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012, 2013,  2014,
    51  2015,  2016,  2017, 2018, 2019 [and], 2020, 2021 and 2022 there shall be
    52  in effect an annual spending limitation. The spending  limitation  shall
    53  be  derived  from  a  fixed percentage reflecting the ratio of base year
    54  spending to county personal income.  County  personal  income  for  such
    55  calculation shall be for the period January 1, 1986 through December 31,
    56  1986. Such percentage shall be applied to county personal income for the
        S. 4940--B                          6
     1  period  January  1,  1989  through  December  31, 1989, to determine the
     2  spending limitation for county fiscal year 1992; to determine the spend-
     3  ing limitation for county fiscal year 1993,  such  percentage  shall  be
     4  applied to county personal income for the period January 1, 1990 through
     5  December  31,  1990;  to  determine  the  spending limitation for county
     6  fiscal year 1994, such percentage shall be applied  to  county  personal
     7  income  for  the  period  January  1, 1991 through December 31, 1991; to
     8  determine the spending limitation for  county  fiscal  year  1995,  such
     9  percentage  shall  be  applied  to county personal income for the period
    10  January 1, 1992 through December 31, 1992;  to  determine  the  spending
    11  limitation for county fiscal year 1996, such percentage shall be applied
    12  to  county personal income for the period January 1, 1993 through Decem-
    13  ber 31, 1993; to determine the spending  limitation  for  county  fiscal
    14  year  1997,  such  percentage shall be applied to county personal income
    15  for the period January 1, 1994 through December 31, 1994;  to  determine
    16  the  spending  limitation  for  county fiscal year 1998, such percentage
    17  shall be applied to county personal income for  the  period  January  1,
    18  1995 through December 31, 1995; to determine the spending limitation for
    19  county  fiscal  year  1999,  such  percentage shall be applied to county
    20  personal income for the period January  1,  1996  through  December  31,
    21  1996;  to determine the spending limitation for county fiscal year 2000,
    22  such percentage shall be applied to county personal income for the peri-
    23  od January 1, 1997 through December 31, 1997; to determine the  spending
    24  limitation for county fiscal year 2001, such percentage shall be applied
    25  to  county personal income for the period January 1, 1998 through Decem-
    26  ber 31, 1998; to determine the spending  limitation  for  county  fiscal
    27  year  2002,  such  percentage shall be applied to county personal income
    28  for the period January 1, 1999 through December 31, 1999;  to  determine
    29  the  spending  limitation  for  county fiscal year 2003, such percentage
    30  shall be applied to county personal income for  the  period  January  1,
    31  2000 through December 31, 2000; to determine the spending limitation for
    32  county  fiscal  year  2004,  such  percentage shall be applied to county
    33  personal income for the period January  1,  2001  through  December  31,
    34  2001;  to determine the spending limitation for county fiscal year 2005,
    35  such percentage shall be applied to county personal income for the peri-
    36  od January 1, 2002 through December 31, 2002; to determine the  spending
    37  limitation for county fiscal year 2006, such percentage shall be applied
    38  to  county personal income for the period January 1, 2003 through Decem-
    39  ber 31, 2003; to determine the spending limitation for the county fiscal
    40  year 2007, such percentage shall be applied to  county  personal  income
    41  for  the  period January 1, 2004 through December 31, 2004; to determine
    42  the spending limitation for the county fiscal year 2008, such percentage
    43  shall be applied to county personal income for  the  period  January  1,
    44  2005 through December 31, 2005; to determine the spending limitation for
    45  the  county fiscal year 2009, such percentage shall be applied to county
    46  personal income for the period January  1,  2006  through  December  31,
    47  2006;  to  determine  the spending limitation for the county fiscal year
    48  2010, such percentage shall be applied to county personal income for the
    49  period January 1, 2007 through  December  31,  2007;  to  determine  the
    50  spending  limitation  for  the  county fiscal year 2011, such percentage
    51  shall be applied to county personal income for  the  period  January  1,
    52  2008 through December 31, 2008; to determine the spending limitation for
    53  the  county fiscal year 2012, such percentage shall be applied to county
    54  personal income for the period January  1,  2009  through  December  31,
    55  2009;  to  determine  the spending limitation for the county fiscal year
    56  2013, such percentage shall be applied to county personal income for the
        S. 4940--B                          7
     1  period January 1, 2010 through  December  31,  2010;  to  determine  the
     2  spending  limitation  for  the  county fiscal year 2014, such percentage
     3  shall be applied to county personal income for  the  period  January  1,
     4  2011 through December 31, 2011; to determine the spending limitation for
     5  the  county fiscal year 2015, such percentage shall be applied to county
     6  personal income for the period January  1,  2012  through  December  31,
     7  2012;  to determine the spending limitation for county fiscal year 2016,
     8  such percentage shall be applied to the county personal income  for  the
     9  period  January  1,  2013  through  December  31, 2013; to determine the
    10  spending limitation for the county fiscal  year  2017,  such  percentage
    11  shall  be  applied  to  county personal income for the period January 1,
    12  2014 through December 31, 2014; and to determine the spending limitation
    13  for county fiscal year 2018, such percentage shall  be  applied  to  the
    14  county  personal  income for the period January 1, 2015 through December
    15  31, 2015; to determine the spending limitation  for  the  county  fiscal
    16  year  2019,  such  percentage shall be applied to county personal income
    17  for the period January 1, 2016 through December 31, 2016; and to  deter-
    18  mine  the spending limitation for county fiscal year 2020, such percent-
    19  age shall be applied to the county personal income for the period  Janu-
    20  ary  1,  2017  through  December 31, 2017; and to determine the spending
    21  limitation for the county fiscal year 2021,  such  percentage  shall  be
    22  applied to county personal income for the period January 1, 2018 through
    23  December  31,  2018;  and  to  determine the spending limitation for the
    24  county fiscal year 2022, such percentage  shall  be  applied  to  county
    25  personal  income  for  the  period  January 1, 2019 through December 31,
    26  2019.
    27    b. The spending limitation shall serve as a statutory  cap  on  county
    28  spending  to be reflected in the tentative budget as well as the enacted
    29  budget for county fiscal years beginning in 1992.
    30    § 7. Mandatory tax reduction. In the event that  the  county  spending
    31  subject  to the spending limitation exceeds such limitation in the adop-
    32  tive county budget for county fiscal year 1992, 1993, 1994, 1995,  1996,
    33  1997,  1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008,
    34  2009, 2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018,  2019  [or],
    35  2020, 2021 or 2022 then section 1262-b of the tax law shall be repealed.
    36    §  16. This act shall take effect immediately, provided, however, that
    37  sections one through seven of this act shall be in full force and effect
    38  until [May 31, 2020, provided, however, that if the county of  Westches-
    39  ter  imposes the tax authorized by section 1210 of the tax law in excess
    40  of three percent, then sections one through seven of this act  shall  be
    41  deemed  repealed; provided that the commissioner of taxation and finance
    42  shall notify the legislative bill drafting commission upon the repeal of
    43  section 1262-b of the tax law pursuant to section seven of the Westches-
    44  ter county spending limitation act in  order  that  the  commission  may
    45  maintain an accurate and timely effective data base of the official text
    46  of  laws  of  the  state  of  New  York  in furtherance of effecting the
    47  provisions of section 44 of the legislative law and section 70-b of  the
    48  public officers law] November 30, 2022.
    49    §  7.  This act shall take effect immediately; provided, however, that
    50  section three of this act shall take effect December 1, 2020,  provided,
    51  further,  that  the  amendments to section 1262-b of the tax law made by
    52  section five of this act shall not affect the expiration of such section
    53  and shall expire therewith; provided, further, that  the  amendments  to
    54  sections 4, 5, and 7 of chapter 272 of the laws of 1991 shall not affect
    55  the expiration of such sections and shall expire therewith.