Bill Text: NY S07437 | 2017-2018 | 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; and provides for the repeal of certain provisions upon the expiration thereof.
Spectrum: Partisan Bill (Democrat 5-0)
Status: (Introduced - Dead) 2018-05-15 - REPORTED AND COMMITTED TO FINANCE [S07437 Detail]
Download: New_York-2017-S07437-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ S. 7437 A. 9046 SENATE - ASSEMBLY January 18, 2018 ___________ IN SENATE -- Introduced by Sen. BROOKS -- read twice and ordered print- ed, and when printed to be committed to the Committee on Investi- gations and Government Operations IN ASSEMBLY -- Introduced by M. of A. PELLEGRINO -- 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 15 of part AAA of chapter 59 of the laws of 2017, is amended 3 to 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-one, twenty-two, twenty-six, twenty-eight (except 13 as otherwise provided in section eleven hundred two or eleven hundred 14 three thereof), twenty-eight-A, [twenty-nine-B,] thirty-one (except as 15 otherwise provided in section fourteen hundred twenty-one thereof), 16 thirty-three and thirty-three-A of this chapter shall be deposited daily 17 in one account with such responsible banks, banking houses or trust 18 companies as may be designated by the comptroller, to the credit of the 19 comptroller. Such an account may be established in one or more of such 20 depositories. Such deposits shall be kept separate and apart from all 21 other money in the possession of the comptroller. The comptroller shall 22 require adequate security from all such depositories. Of the total 23 revenue collected or received under such articles of this chapter, the 24 comptroller shall retain in the comptroller's hands such amount as the 25 commissioner may determine to be necessary for refunds or reimbursements EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD13709-01-7S. 7437 2 A. 9046 1 under such articles of this chapter out of which amount the comptroller 2 shall pay any refunds or reimbursements to which taxpayers shall be 3 entitled under the provisions of such articles of this chapter. The 4 commissioner and the comptroller shall maintain a system of accounts 5 showing the amount of revenue collected or received from each of the 6 taxes imposed by such articles. The comptroller, after reserving the 7 amount to pay such refunds or reimbursements, shall, on or before the 8 tenth day of each month, pay into the state treasury to the credit of 9 the general fund all revenue deposited under this section during the 10 preceding calendar month and remaining to the comptroller's credit on 11 the last day of such preceding month, (i) except that the comptroller 12 shall pay to the state department of social services that amount of 13 overpayments of tax imposed by article twenty-two of this chapter and 14 the interest on such amount which is certified to the comptroller by the 15 commissioner as the amount to be credited against past-due support 16 pursuant to subdivision six of section one hundred seventy-one-c of this 17 article, (ii) and except that the comptroller shall pay to the New York 18 state higher education services corporation and the state university of 19 New York or the city university of New York respectively that amount of 20 overpayments of tax imposed by article twenty-two of this chapter and 21 the interest on such amount which is certified to the comptroller by the 22 commissioner as the amount to be credited against the amount of defaults 23 in repayment of guaranteed student loans and state university loans or 24 city university loans pursuant to subdivision five of section one 25 hundred seventy-one-d and subdivision six of section one hundred seven- 26 ty-one-e of this article, (iii) and except further that, notwithstanding 27 any law, the comptroller shall credit to the revenue arrearage account, 28 pursuant to section ninety-one-a of the state finance law, that amount 29 of overpayment of tax imposed by article nine, nine-A, twenty-two, thir- 30 ty, thirty-A, thirty-B or thirty-three of this chapter, and any interest 31 thereon, which is certified to the comptroller by the commissioner as 32 the amount to be credited against a past-due legally enforceable debt 33 owed to a state agency pursuant to paragraph (a) of subdivision six of 34 section one hundred seventy-one-f of this article, provided, however, he 35 shall credit to the special offset fiduciary account, pursuant to 36 section ninety-one-c of the state finance law, any such amount credita- 37 ble as a liability as set forth in paragraph (b) of subdivision six of 38 section one hundred seventy-one-f of this article, (iv) and except 39 further that the comptroller shall pay to the city of New York that 40 amount of overpayment of tax imposed by article nine, nine-A, twenty- 41 two, thirty, thirty-A, thirty-B or thirty-three of this chapter and any 42 interest thereon that is certified to the comptroller by the commission- 43 er as the amount to be credited against city of New York tax warrant 44 judgment debt pursuant to section one hundred seventy-one-l of this 45 article, (v) and except further that the comptroller shall pay to a 46 non-obligated spouse that amount of overpayment of tax imposed by arti- 47 cle twenty-two of this chapter and the interest on such amount which has 48 been credited pursuant to section one hundred seventy-one-c, one hundred 49 seventy-one-d, one hundred seventy-one-e, one hundred seventy-one-f or 50 one hundred seventy-one-l of this article and which is certified to the 51 comptroller by the commissioner as the amount due such non-obligated 52 spouse pursuant to paragraph six of subsection (b) of section six 53 hundred fifty-one of this chapter; and (vi) the comptroller shall deduct 54 a like amount which the comptroller shall pay into the treasury to the 55 credit of the general fund from amounts subsequently payable to the 56 department of social services, the state university of New York, theS. 7437 3 A. 9046 1 city university of New York, or the higher education services corpo- 2 ration, or the revenue arrearage account or special offset fiduciary 3 account pursuant to section ninety-one-a or ninety-one-c of the state 4 finance law, as the case may be, whichever had been credited the amount 5 originally withheld from such overpayment, and (vii) with respect to 6 amounts originally withheld from such overpayment pursuant to section 7 one hundred seventy-one-l of this article and paid to the city of New 8 York, the comptroller shall collect a like amount from the city of New 9 York. 10 § 2. Subdivision 1 of section 171-a of the tax law, as amended by 11 section 16 of part AAA of chapter 59 of the laws of 2017, is amended to 12 read as follows: 13 1. All taxes, interest, penalties and fees collected or received by 14 the commissioner or the commissioner's duly authorized agent under arti- 15 cles nine (except section one hundred eighty-two-a thereof and except as 16 otherwise provided in section two hundred five thereof), nine-A, 17 twelve-A (except as otherwise provided in section two hundred eighty- 18 four-d thereof), thirteen, thirteen-A (except as otherwise provided in 19 section three hundred twelve thereof), eighteen, nineteen, twenty 20 (except as otherwise provided in section four hundred eighty-two there- 21 of), twenty-one, twenty-two, twenty-six, twenty-eight (except as other- 22 wise provided in section eleven hundred two or eleven hundred three 23 thereof), twenty-eight-A, [twenty-nine-B,] thirty-one (except as other- 24 wise provided in section fourteen hundred twenty-one thereof), thirty- 25 three and thirty-three-A of this chapter shall be deposited daily in one 26 account with such responsible banks, banking houses or trust companies 27 as may be designated by the comptroller, to the credit of the comp- 28 troller. Such an account may be established in one or more of such 29 depositories. Such deposits shall be kept separate and apart from all 30 other money in the possession of the comptroller. The comptroller shall 31 require adequate security from all such depositories. Of the total 32 revenue collected or received under such articles of this chapter, the 33 comptroller shall retain in the comptroller's hands such amount as the 34 commissioner may determine to be necessary for refunds or reimbursements 35 under such articles of this chapter out of which amount the comptroller 36 shall pay any refunds or reimbursements to which taxpayers shall be 37 entitled under the provisions of such articles of this chapter. The 38 commissioner and the comptroller shall maintain a system of accounts 39 showing the amount of revenue collected or received from each of the 40 taxes imposed by such articles. The comptroller, after reserving the 41 amount to pay such refunds or reimbursements, shall, on or before the 42 tenth day of each month, pay into the state treasury to the credit of 43 the general fund all revenue deposited under this section during the 44 preceding calendar month and remaining to the comptroller's credit on 45 the last day of such preceding month, (i) except that the comptroller 46 shall pay to the state department of social services that amount of 47 overpayments of tax imposed by article twenty-two of this chapter and 48 the interest on such amount which is certified to the comptroller by the 49 commissioner as the amount to be credited against past-due support 50 pursuant to subdivision six of section one hundred seventy-one-c of this 51 article, (ii) and except that the comptroller shall pay to the New York 52 state higher education services corporation and the state university of 53 New York or the city university of New York respectively that amount of 54 overpayments of tax imposed by article twenty-two of this chapter and 55 the interest on such amount which is certified to the comptroller by the 56 commissioner as the amount to be credited against the amount of defaultsS. 7437 4 A. 9046 1 in repayment of guaranteed student loans and state university loans or 2 city university loans pursuant to subdivision five of section one 3 hundred seventy-one-d and subdivision six of section one hundred seven- 4 ty-one-e of this article, (iii) and except further that, notwithstanding 5 any law, the comptroller shall credit to the revenue arrearage account, 6 pursuant to section ninety-one-a of the state finance law, that amount 7 of overpayment of tax imposed by article nine, nine-A, twenty-two, thir- 8 ty, thirty-A, thirty-B or thirty-three of this chapter, and any interest 9 thereon, which is certified to the comptroller by the commissioner as 10 the amount to be credited against a past-due legally enforceable debt 11 owed to a state agency pursuant to paragraph (a) of subdivision six of 12 section one hundred seventy-one-f of this article, provided, however, he 13 shall credit to the special offset fiduciary account, pursuant to 14 section ninety-one-c of the state finance law, any such amount credita- 15 ble as a liability as set forth in paragraph (b) of subdivision six of 16 section one hundred seventy-one-f of this article, (iv) and except 17 further that the comptroller shall pay to the city of New York that 18 amount of overpayment of tax imposed by article nine, nine-A, twenty- 19 two, thirty, thirty-A, thirty-B or thirty-three of this chapter and any 20 interest thereon that is certified to the comptroller by the commission- 21 er as the amount to be credited against city of New York tax warrant 22 judgment debt pursuant to section one hundred seventy-one-l of this 23 article, (v) and except further that the comptroller shall pay to a 24 non-obligated spouse that amount of overpayment of tax imposed by arti- 25 cle twenty-two of this chapter and the interest on such amount which has 26 been credited pursuant to section one hundred seventy-one-c, one hundred 27 seventy-one-d, one hundred seventy-one-e, one hundred seventy-one-f or 28 one hundred seventy-one-l of this article and which is certified to the 29 comptroller by the commissioner as the amount due such non-obligated 30 spouse pursuant to paragraph six of subsection (b) of section six 31 hundred fifty-one of this chapter; and (vi) the comptroller shall deduct 32 a like amount which the comptroller shall pay into the treasury to the 33 credit of the general fund from amounts subsequently payable to the 34 department of social services, the state university of New York, the 35 city university of New York, or the higher education services corpo- 36 ration, or the revenue arrearage account or special offset fiduciary 37 account pursuant to section ninety-one-a or ninety-one-c of the state 38 finance law, as the case may be, whichever had been credited the amount 39 originally withheld from such overpayment, and (vii) with respect to 40 amounts originally withheld from such overpayment pursuant to section 41 one hundred seventy-one-l of this article and paid to the city of New 42 York, the comptroller shall collect a like amount from the city of New 43 York. 44 § 3. Section 1298 of the tax law, as added by section 18 of part AAA 45 of chapter 59 of the laws of 2017, is amended to read as follows: 46 § 1298. Deposit and disposition of revenue. (a) All taxes, fees, 47 interest and penalties collected or received by the commissioner under 48 this article shall be deposited [and disposed of pursuant to the49provisions of section one hundred seventy-one-a of this chapter] daily 50 with such responsible banks, banking houses or trust companies, as may 51 be designated by the comptroller, to the credit of the comptroller for 52 disposal pursuant to section eighty-eight-a of the state finance law. An 53 account may be established in one or more such depositories. The comp- 54 troller shall require adequate security from all such depositories. Of 55 the total revenue collected or received under this article, the comp- 56 troller shall retain such amount as the commissioner may determine to beS. 7437 5 A. 9046 1 necessary for refunds under this article. The commissioner is authorized 2 and directed to deduct from the amounts it receives under this article, 3 before deposit into the trust accounts designated by the comptroller, a 4 reasonable amount necessary to effectuate refunds of appropriations of 5 the department to reimburse the department for the costs incurred to 6 administer, collect and distribute the taxes imposed by this article. 7 (b) On or before the twelfth and twenty-sixth day of each succeeding 8 month, after reserving such amount for such refunds and deducting such 9 amounts for such costs, as provided for in subdivision (a) of this 10 section, the commissioner shall certify to the comptroller the amount of 11 all revenues so received during the prior month as a result of the 12 taxes, fees, interest and penalties so imposed. The amount of revenues 13 so certified shall be paid over by the fifteenth and the final business 14 day of each succeeding month from such account into the mass transporta- 15 tion operating assistance fund for payment pursuant to paragraph (d) of 16 subdivision five of section eighty-eight-a of the state finance law or 17 paragraph (c) of subdivision seven of section eighty-eight-a of the 18 state finance law. 19 (c) The commissioner and comptroller are authorized to consult with 20 the director of the division of budget and the commissioner of transpor- 21 tation in determining which account of the mass transportation operating 22 assistance fund to deposit and dispose of revenues collected or received 23 under this article. 24 § 4. Paragraph (a) of subdivision 5 of section 88-a of the state 25 finance law, as added by chapter 481 of the laws of 1981, is amended and 26 a new paragraph (d) is added to read as follows: 27 (a) The "public transportation systems operating assistance account" 28 shall consist of revenues required to be deposited therein pursuant to 29 the provisions of section one hundred eighty-two-a of the tax law, 30 section twelve hundred ninety-eight of the tax law and all other moneys 31 credited or transferred thereto from any other fund or source pursuant 32 to law. 33 (d) (i) The comptroller is hereby authorized and directed to transfer 34 the taxes, fees, interest and penalties collected or received pursuant 35 to article twenty-nine-B of the tax law on TNC prearranged trips origi- 36 nating outside the metropolitan transportation commuter district to the 37 public transportation system operating assistance account established 38 under this subdivision. These transfers shall not be included for 39 purposes of calculating the sales tax growth factor established in para- 40 graph (c) of this subdivision, and shall supplement the additional 41 transfers indexed to the sales tax growth factor required under this 42 subdivision. Transfers provided under this paragraph shall not be used 43 to offset reduced transfers under paragraph (c) of this subdivision. 44 (ii) The comptroller is authorized to consult with the director of the 45 division of budget and the commissioner of transportation in determining 46 whether to transfer the taxes, fees, interest and penalties collected or 47 received to the public transportation system operating account. 48 (iii) Notwithstanding paragraph (b) of this subdivision, the comp- 49 troller is authorized to withhold the transfer of taxes, fees, interest 50 and penalties collected or received pursuant to article twenty-nine-B of 51 the tax law from public transportation systems eligible to receive oper- 52 ating assistance pursuant to section eighteen-b of the transportation 53 law in the event that a county or municipality reduces its annual oper- 54 ating payments to a public transportation system or mass transportation 55 service. The comptroller is further authorized to consult with theS. 7437 6 A. 9046 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 eighteen. 14 Provided, further, that the director of the division of budget shall not 15 withhold an additional percentage of disbursements relative to the 16 enacted budget financial plan for the state fiscal year ending March 17 thirty-first, two thousand eighteen 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 the 48 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 26 of part AAA of chapter 59 of the laws 51 of 2017, when upon such date the provisions of section two of this act 52 shall take effect; provided, however, that effective immediately the 53 addition, amendment and/or repeal of any rule or regulation necessary 54 for the implementation of this act on its effective date are authorized 55 and directed to be made and completed on or before such effective date.
