Bill Text: NY S08828 | 2017-2018 | General Assembly | Amended

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Bill Title: Provides a New York state residential property tax relief act for public education aid apportionment for certain school years; and provides for the repeal of such provisions upon the expiration thereof.

Spectrum: Partisan Bill (Democrat 3-0)

Status: (Introduced - Dead) 2018-05-31 - PRINT NUMBER 8828A [S08828 Detail]

Download: New_York-2017-S08828-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                         8828--A
                    IN SENATE
                                      May 23, 2018
                                       ___________
        Introduced  by  Sen.  BROOKS -- read twice and ordered printed, and when
          printed to be committed to the Committee  on  Education  --  committee
          discharged, bill amended, ordered reprinted as amended and recommitted
          to said committee
        AN  ACT  to amend the education law, in relation to providing a New York
          state residential property tax relief act  for  public  education  aid
          apportionment  for  certain school years; and providing for the repeal
          of such provisions upon the expiration thereof
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1.  This act shall be known and may be cited as the "New York
     2  state residential real property tax relief act for public education."
     3    § 2. Legislative findings. The  legislature  finds  that  the  current
     4  primary  and  secondary education funding system, which is based largely
     5  upon real property taxation, is antiquated and creates serious  dispari-
     6  ties  in  educational opportunity and inequities with regard to distrib-
     7  ution of the system's financial burden. The quality  of  education  that
     8  children  receive varies widely by geographic region, as does the oppor-
     9  tunity for children to participate in extracurricular  activities.    In
    10  addition, taxpayers throughout the state receive real property tax bills
    11  from  their  local  school  districts based on the value of their homes,
    12  which is subject to multiple factors beyond their control,  rather  than
    13  their financial ability to pay, creating serious regional distortions in
    14  the  relative  cost  of  living.  The legislature further finds that our
    15  children should not be penalized based upon the geographic  location  of
    16  their home, nor should financial support for the educational system fall
    17  more heavily on those who are less able to bear the burden. The legisla-
    18  ture  therefore  must  take  immediate action to provide relief to those
    19  areas most impacted by these disparities through the residential proper-
    20  ty tax relief aid determined through a residential property  tax  relief
    21  aid  formula.  The legislature further orders an education funding study
    22  to examine long-term funding alternatives  for  the  state  primary  and
    23  secondary  educational  system  that  allows all children throughout the
    24  state to receive the same educational opportunities.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15894-04-8
        S. 8828--A                          2
     1    § 3. Section 3602 of the education law is  amended  by  adding  a  new
     2  subdivision 42 to read as follows:
     3    42.  New  York  state  residential  property tax relief act for public
     4  education. a. Eligibility. (1) Each school district shall be eligible to
     5  receive a New York state residential property tax relief act for  public
     6  education  aid  apportionment in the two thousand nineteen--two thousand
     7  twenty school year, which shall equal the greater of: (i) the sum of the
     8  tax equalization aid  apportionment,  the  tax  limitation  ceiling  aid
     9  apportionment,  and  the  wealth adjusted tax rate aid apportionment; or
    10  (ii) the residential property tax levy reduction apportionment.
    11    (2) Each school district shall be eligible to receive a New York state
    12  residential property tax relief act for public education aid  apportion-
    13  ment  in the two thousand twenty--two thousand twenty-one school year in
    14  the same amount as in the base year.
    15    (3) Each school district shall be eligible to receive a New York state
    16  residential property tax relief act for public education aid  apportion-
    17  ment in the two thousand twenty-one--two thousand twenty-two school year
    18  in an amount equal to the New York state residential property tax relief
    19  act  for public education aid apportionment in the two thousand twenty--
    20  two thousand twenty-one school year multiplied by one and seven  hundred
    21  sixty-nine ten-thousandths (1.0769).
    22    b.  Purpose.  Funds  allocated  under this subdivision shall be solely
    23  used for the purpose of reducing the residential  tax  levy  defined  in
    24  subparagraph one of paragraph a of subdivision sixteen of this section.
    25    c. Tax equalization aid apportionment. (1) School districts other than
    26  districts  within  a  city  with a population of one hundred twenty-five
    27  thousand or more shall be eligible for a tax equalization aid apportion-
    28  ment if:  (i) the combined wealth ratio computed pursuant to paragraph c
    29  of subdivision three of this section is less  than  one;  and  (ii)  the
    30  expense  per pupil defined pursuant to paragraph f of subdivision one of
    31  this section is greater than the statewide average  expense  per  pupil.
    32  For  the two thousand nineteen--two thousand twenty school year, for the
    33  purpose of computing aid pursuant to  this  subdivision,  the  statewide
    34  average expense per pupil shall be fourteen thousand seven hundred fifty
    35  dollars.
    36    (2) The tax equalization formula factor shall be equal to the positive
    37  difference  of  the approved operating expense defined pursuant to para-
    38  graph t of subdivision one of this section minus the quotient arrived at
    39  when dividing the total real property tax levy by  total  aidable  pupil
    40  units  defined  pursuant  to  paragraph  e  of  subdivision  one of this
    41  section.
    42    (3) For eligible school districts, the tax  equalization  formula  aid
    43  apportionment shall be equal to the product of: (i) the tax equalization
    44  formula  factor multiplied by (ii) the approved operating expense multi-
    45  plied by (iii) the regional cost index defined pursuant to  paragraph  a
    46  of  subdivision  four  of  this  section  multiplied by (iv) twenty five
    47  hundredths (.25).
    48    (d) Tax limitation ceiling aid  apportionment.  (1)  School  districts
    49  other  than  districts  within  a  city with a population of one hundred
    50  twenty-five thousand or more shall be  eligible  for  a  tax  limitation
    51  ceiling aid apportionment if: (i) the combined wealth ratio is less than
    52  two  and five-tenths (2.5); and (ii) the tax effort ratio defined pursu-
    53  ant to subparagraph three of paragraph a of subdivision sixteen of  this
    54  section  is greater than the statewide average tax effort ratio. For the
    55  two thousand nineteen--two thousand twenty school year, for the  purpose
        S. 8828--A                          3
     1  of computing aid pursuant to this subdivision, the statewide tax average
     2  effort ratio shall be two and ninety-one hundredths (2.91).
     3    (2)  For  purposes of this subdivision, the tax ceiling shall be equal
     4  to the product of (i) twenty-five dollars ($25) multiplied by  (ii)  the
     5  quotient  arrived  at  when  dividing  the tax effort ratio by the state
     6  average tax effort ratio.
     7    (3) The ceiling formula factor shall be equal to:
     8    (i) thirty-three dollars and eleven  cents  ($33.11)  for  any  school
     9  district with a tax ceiling greater than or equal to twenty-five dollars
    10  but less than forty dollars;
    11    (ii)  forty-five  dollars  and  sixty  cents  ($45.60)  for any school
    12  district with a tax ceiling greater than or equal to forty  dollars  but
    13  less than sixty dollars; and
    14    (iii)  forty-seven dollars and fifty-two cents ($47.52) for any school
    15  district with a tax ceiling greater than or equal to sixty dollars.
    16    (4) For eligible school districts, tax limitation ceiling  aid  appor-
    17  tionment  shall  be  equal  to  the  product of: (i) the ceiling formula
    18  factor, multiplied by (ii) the regional cost index, multiplied by  (iii)
    19  total aidable pupil units.
    20    e.  Wealth adjusted aid apportionment. (1) School districts other than
    21  districts within a city with a population  of  one  hundred  twenty-five
    22  thousand  or more shall be eligible for a wealth adjusted aid apportion-
    23  ment if:  (i) the combined wealth ratio is less than two and five tenths
    24  (2.5); and (ii) the quotient arrived at when dividing total general fund
    25  expenditure by the total aidable pupil units expressed per one  thousand
    26  dollars  is  greater than the statewide average of such calculation. For
    27  the two thousand nineteen--two thousand  twenty  school  year,  for  the
    28  purpose  of  computing  aid  pursuant to this subdivision, the statewide
    29  total general fund expenditure divided  by  total  aidable  pupil  units
    30  expressed  per  one  thousand dollars shall be twenty dollars and fifty-
    31  nine cents.
    32    (2) For eligible school districts, the wealth adjusted  tax  rate  aid
    33  apportionment  shall  be  equal  to  the  product  of: (i) seven hundred
    34  dollars ($700) multiplied by (ii) total aidable pupils units  multiplied
    35  by  (iii)  the  state  sharing ratio computed pursuant to paragraph g of
    36  subdivision three of this section.
    37    f. "Residential real property tax levy reduction  apportionment."  (1)
    38  School  districts  other than districts with a city with a population of
    39  one hundred twenty-five thousand or more, shall be eligible for residen-
    40  tial real property tax levy if the residential tax levy  calculation  is
    41  equal to or greater than fifty percent.
    42    (2)  "Residential  tax  levy  calculation"  shall  equal  the quotient
    43  arrived at when dividing the residential real property tax levy  defined
    44  pursuant  to  subparagraph  one of paragraph a of subdivision sixteen of
    45  this section divided  by  the  total  proposed  spending  for  the  year
    46  commencing  in the calendar year two years prior to the calendar year in
    47  which the base year began.
    48    (3) For eligible school districts, the "residential real property  tax
    49  levy  reduction  apportionment" shall mean the product of: (i) the posi-
    50  tive difference, if any, between the residential  tax  levy  calculation
    51  defined  pursuant to this subparagraph minus fifty percent multiplied by
    52  (ii) the residential real property tax levy.
    53    g. Method of payment. Notwithstanding any other provision  of  law  to
    54  the contrary, the New York state residential property tax relief act for
    55  public  education  aid  shall  be  paid  pursuant  to section thirty-six
    56  hundred nine-i of this part.
        S. 8828--A                          4
     1    h. Definitions. As used in this subdivision:
     2    (1)  "Total real property tax levy" shall mean the total real property
     3  tax levy specified in the school district budget for the year commencing
     4  in the calendar year two years prior to the calendar year in  which  the
     5  base  year began. The final update of such data shall be reported by the
     6  commissioner of taxation and finance to  the  commissioner  by  February
     7  fifteenth  of  the  base  year. The commissioner of taxation and finance
     8  shall  adopt  regulations  as  appropriate  to  assure  the  appropriate
     9  collection,  classification  and reporting of such data for the purposes
    10  of paying state aid to the schools.
    11    (2) "Total proposed spending" shall  mean  for  all  school  districts
    12  other  than  districts  within  a  city with a population of one hundred
    13  twenty-five thousand or more, the amount reported by the  common  school
    14  district,  a  union free school district, a central school district or a
    15  city school district  as  required  by  the  property  tax  report  card
    16  prepared by the district pursuant to the provisions of subdivision seven
    17  of section sixteen hundred eight and subdivision seven of section seven-
    18  teen hundred sixteen of this chapter.
    19    §  4.  The opening paragraph of subdivision 1 of section 3609-a of the
    20  education law, as amended by section 32 of part B of chapter 57  of  the
    21  laws of 2007, is amended to read as follows:
    22    The GSPS appropriation shall be used to support payments made pursuant
    23  to  this  section,  plus  apportionments  made pursuant to section seven
    24  hundred one,  seven  hundred  eleven,  seven  hundred  fifty-one,  seven
    25  hundred  fifty-three, thirty-two hundred two, thirty-six hundred nine-b,
    26  thirty-six hundred forty-one and forty-four hundred five of  this  chap-
    27  ter, any other applicable allocations made pursuant to this chapter, but
    28  not paid pursuant to the schedule prescribed by this section or sections
    29  thirty-six  hundred  nine-b,  thirty-six hundred nine-d [or], thirty-six
    30  hundred nine-f or thirty-six hundred nine-i of this  article;  plus  any
    31  unconsolidated  law  provisions which apply to programs funded from such
    32  appropriation; plus any sums paid out upon  audit  of  the  state  comp-
    33  troller  as  final  adjustments of apportionments originally claimed and
    34  payable pursuant to this subdivision in prior school  years;  plus  sums
    35  paid  out  as  prior  year  adjustments,  to the extent an allowance was
    36  included in such appropriation  for  such  purpose.  Any  apportionments
    37  provided  by  this chapter shall be paid in accordance with this section
    38  unless specifically exempted.
    39    § 5. The education law is amended by adding a new  section  3609-i  to
    40  read as follows:
    41    §  3609-i. Moneys apportioned to school districts for reimbursement of
    42  apportionments pursuant to the New York state residential  property  tax
    43  relief  act  for  public  education. 1. As used in this section, "school
    44  district" shall mean a public school district eligible for an apportion-
    45  ment of aid under subdivision four of section thirty-six hundred two  of
    46  this article.
    47    2.  Moneys apportioned to school districts for reimbursement of appor-
    48  tionments pursuant to the New York state residential property tax relief
    49  act for public education pursuant to subdivision  forty-two  of  section
    50  thirty-six hundred two of this part shall be disbursed as follows:
    51    a.  On  or  after  the first business day of July of each school year,
    52  commencing July first, two thousand nineteen, a school district shall be
    53  paid an amount equal to fifty percent of the payments on  October  first
    54  of the current school year.
        S. 8828--A                          5
     1    b.  The remaining balance shall be paid after February first, provided
     2  that the amounts paid on or before February first shall not  be  subject
     3  to recalculation.
     4    c.  No  payment  may  be  made  pursuant to this subdivision until the
     5  amount for each school district is  certified  by  the  commissioner  of
     6  taxation  and  finance and transmitted to the commissioner. Such certif-
     7  ication shall be made on or before January first  so  as  to  facilitate
     8  payments to be made pursuant to this section.
     9    3. Moneys paid pursuant to this section shall be payable to the treas-
    10  urer  of each city school district, and the treasurer of each union free
    11  school district and of each central school district and  of  each  other
    12  school  district, if there be a treasurer, otherwise to the collector or
    13  other disbursing officer of such  district,  who  shall  apply  for  and
    14  receive the same as soon as payable.
    15    4.  Any payment to a school district pursuant to this section shall be
    16  general receipts of the district  and  shall  be  used  solely  for  the
    17  reduction of the residential tax levy.
    18    5.  Notwithstanding  any  other  provision  of  law  to  the contrary,
    19  payments made to school districts under this section shall be considered
    20  general aid payments made pursuant to section thirty-six hundred  nine-a
    21  of this part.
    22    6.  It  is the intent of the governor to submit and of the legislature
    23  to enact for each fiscal year after the two thousand nineteen--two thou-
    24  sand twenty fiscal year in an annual budget bill an appropriation in the
    25  amount to be paid to school districts pursuant to subdivision  forty-two
    26  of section thirty-six hundred two of this part.
    27    §  6.  Paragraph  a  of subdivision 7 of section 1608 of the education
    28  law, as amended by section 1 of chapter 514 of  the  laws  of  2016,  is
    29  amended to read as follows:
    30    a.  Each  year,  commencing with the proposed budget for the two thou-
    31  sand--two thousand one school year, the trustee  or  board  of  trustees
    32  shall prepare a property tax report card, pursuant to regulations of the
    33  commissioner, and shall make it publicly available by transmitting it to
    34  local  newspapers  of general circulation, appending it to copies of the
    35  proposed budget made publicly available as required by  law,  making  it
    36  available  for distribution at the annual meeting, and otherwise dissem-
    37  inating it as required by  the  commissioner.  Such  report  card  shall
    38  include: (i) the amount of total spending and total estimated school tax
    39  levy  that  would  result  from  adoption of the proposed budget and the
    40  percentage increase or decrease in total spending and total  school  tax
    41  levy  from the school district budget for the preceding school year; and
    42  (ii) the district's tax levy limit determined pursuant  to  section  two
    43  thousand  twenty-three-a  of  this  title,  and the estimated school tax
    44  levy, excluding any levy necessary to support the expenditures  pursuant
    45  to  subparagraphs  (i) through (iv) of paragraph i of subdivision two of
    46  section two thousand twenty-three-a of this  title,  that  would  result
    47  from adoption of the proposed budget; and (iii) the projected enrollment
    48  growth  for  the  school  year for which the budget is prepared, and the
    49  percentage change in enrollment from the previous  year;  and  (iv)  the
    50  percentage increase in the consumer price index, as defined in paragraph
    51  c  of  this subdivision; and (v) the projected amount of the unappropri-
    52  ated unreserved fund balance that will be retained if the proposed budg-
    53  et is adopted, the projected amount of the reserved  fund  balance,  the
    54  projected amount of the appropriated fund balance, the percentage of the
    55  proposed  budget that the unappropriated unreserved fund balance repres-
    56  ents, the actual unappropriated unreserved fund balance retained in  the
        S. 8828--A                          6
     1  school district budget for the preceding school year, and the percentage
     2  of  the  school  district  budget for the preceding school year that the
     3  actual unappropriated unreserved fund balance represents[, and a  sched-
     4  ule  of  reserve  funds,  setting forth the name of each reserve fund, a
     5  description of its purpose, the balance as of the  close  of  the  third
     6  quarter of the current school district fiscal year and a brief statement
     7  explaining any plans for the use of each such reserve fund for the ensu-
     8  ing  fiscal year]; and (vi) the amount of the New York state residential
     9  property tax relief act for public education amount used to  reduce  the
    10  residential tax levy for the ensuing fiscal year.
    11    §  6-a.  Paragraph a of subdivision 7 of section 1608 of the education
    12  law, as amended by section 1-a of chapter 514 of the laws  of  2016,  is
    13  amended to read as follows:
    14    a.  Each  year,  commencing with the proposed budget for the two thou-
    15  sand--two thousand one school year, the trustee  or  board  of  trustees
    16  shall prepare a property tax report card, pursuant to regulations of the
    17  commissioner, and shall make it publicly available by transmitting it to
    18  local  newspapers  of general circulation, appending it to copies of the
    19  proposed budget made publicly available as required by  law,  making  it
    20  available  for distribution at the annual meeting, and otherwise dissem-
    21  inating it as required by  the  commissioner.  Such  report  card  shall
    22  include: (i) the amount of total spending and total estimated school tax
    23  levy  that  would  result  from  adoption of the proposed budget and the
    24  percentage increase or decrease in total spending and total  school  tax
    25  levy  from the school district budget for the preceding school year; and
    26  (ii) the projected enrollment growth for the school year for  which  the
    27  budget  is  prepared,  and  the percentage change in enrollment from the
    28  previous year; and (iii) the percentage increase in the  consumer  price
    29  index,  as  defined  in  paragraph  c  of this subdivision; and (iv) the
    30  projected amount of the unappropriated unreserved fund balance that will
    31  be retained if the proposed budget is adopted, the projected  amount  of
    32  the reserved fund balance, the projected amount of the appropriated fund
    33  balance,  the  percentage of the proposed budget that the unappropriated
    34  unreserved fund balance represents, the actual unappropriated unreserved
    35  fund balance retained in the school district budget  for  the  preceding
    36  school  year,  and  the percentage of the school district budget for the
    37  preceding school year that the  actual  unappropriated  unreserved  fund
    38  balance  represents; and (v) [a schedule of reserve funds, setting forth
    39  the name of each reserve fund, a description of its purpose, the balance
    40  as of the close of the third quarter  of  the  current  school  district
    41  fiscal  year  and  a brief statement explaining any plans for the use of
    42  each such reserve fund] the amount of the  New  York  state  residential
    43  property  tax  relief act for public education amount used to reduce the
    44  residential tax levy for the ensuing fiscal year.
    45    § 7. Paragraph a of subdivision 7 of section  1716  of  the  education
    46  law,  as  amended  by  section  2 of chapter 514 of the laws of 2016, is
    47  amended to read as follows:
    48    a. Each year, commencing with the proposed budget for  the  two  thou-
    49  sand--two thousand one school year, the board of education shall prepare
    50  a property tax report card, pursuant to regulations of the commissioner,
    51  and shall make it publicly available by transmitting it to local newspa-
    52  pers  of  general  circulation,  appending  it to copies of the proposed
    53  budget made publicly available as required by law, making  it  available
    54  for  distribution  at the annual meeting, and otherwise disseminating it
    55  as required by the commissioner. Such report card shall include: (i) the
    56  amount of total spending and total estimated school tax levy that  would
        S. 8828--A                          7
     1  result  from adoption of the proposed budget and the percentage increase
     2  or decrease in total spending and total school tax levy from the  school
     3  district  budget  for the preceding school year; and (ii) the district's
     4  tax   levy   limit   determined   pursuant   to   section  two  thousand
     5  twenty-three-a of this title, and the estimated school tax levy, exclud-
     6  ing any levy necessary to support the expenditures pursuant to  subpara-
     7  graphs (i) through (iv) of paragraph i of subdivision two of section two
     8  thousand  twenty-three-a  of this title, that would result from adoption
     9  of the proposed budget; and (iii) the projected  enrollment  growth  for
    10  the  school  year  for  which the budget is prepared, and the percentage
    11  change in enrollment from the previous year;  and  (iv)  the  percentage
    12  increase  in the consumer price index, as defined in paragraph c of this
    13  subdivision; and (v) the projected amount of  the  unappropriated  unre-
    14  served  fund  balance  that  will  be retained if the proposed budget is
    15  adopted, the projected amount of the reserved fund balance, the project-
    16  ed amount of the  appropriated  fund  balance,  the  percentage  of  the
    17  proposed  budget that the unappropriated unreserved fund balance repres-
    18  ents, the actual unappropriated unreserved fund balance retained in  the
    19  school  district  budget  for  the preceding school year[, a schedule of
    20  reserve  funds,  setting  forth  the  name  of  each  reserve  fund,   a
    21  description  of  its  purpose,  the balance as of the close of the third
    22  quarter of the current school district fiscal year and a brief statement
    23  explaining any plans for the use of each such reserve fund for the ensu-
    24  ing fiscal year and the percentage of the school district budget for the
    25  preceding school year that the  actual  unappropriated  unreserved  fund
    26  balance  represents]; and (vi) the amount of the New York state residen-
    27  tial property tax relief act for public education amount used to  reduce
    28  the residential tax levy for the ensuing fiscal year.
    29    §  7-a.  Paragraph a of subdivision 7 of section 1716 of the education
    30  law, as amended by section 2-a of chapter 514 of the laws  of  2016,  is
    31  amended to read as follows:
    32    a.  Each  year,  commencing with the proposed budget for the two thou-
    33  sand--two thousand one school year, the board of education shall prepare
    34  a property tax report card, pursuant to regulations of the commissioner,
    35  and shall make it publicly available by transmitting it to local newspa-
    36  pers of general circulation, appending it  to  copies  of  the  proposed
    37  budget  made  publicly available as required by law, making it available
    38  for distribution at the annual meeting, and otherwise  disseminating  it
    39  as required by the commissioner. Such report card shall include: (i) the
    40  amount  of total spending and total estimated school tax levy that would
    41  result from adoption of the proposed budget and the percentage  increase
    42  or  decrease in total spending and total school tax levy from the school
    43  district budget for the preceding school year; and  (ii)  the  projected
    44  enrollment  growth for the school year for which the budget is prepared,
    45  and the percentage change in enrollment  from  the  previous  year;  and
    46  (iii) the percentage increase in the consumer price index, as defined in
    47  paragraph  c  of  this subdivision; and (iv) the projected amount of the
    48  unappropriated unreserved fund balance that  will  be  retained  if  the
    49  proposed  budget  is  adopted, the projected amount of the reserved fund
    50  balance, the projected amount of  the  appropriated  fund  balance,  the
    51  percentage  of  the  proposed  budget that the unappropriated unreserved
    52  fund balance  represents,  the  actual  unappropriated  unreserved  fund
    53  balance  retained in the school district budget for the preceding school
    54  year[, a schedule of reserve funds,  setting  forth  the  name  of  each
    55  reserve  fund, a description of its purpose, the balance as of the close
    56  of the third quarter of the current school district fiscal  year  and  a
        S. 8828--A                          8

     1  brief  statement  explaining  any plans for the use of each such reserve
     2  fund for the ensuing fiscal  year  and  the  percentage  of  the  school
     3  district  budget  for the preceding school year that the actual unappro-
     4  priated  unreserved  fund balance represents]; and (v) the amount of the
     5  New York state residential property tax relief act for public  education
     6  amount  used  to  reduce the residential tax levy for the ensuing fiscal
     7  year.
     8    § 8. This act shall take effect immediately and shall apply to  school
     9  years commencing on and after July 1, 2019; provided that:
    10    a.  the  amendments to paragraph a of subdivision 7 of section 1608 of
    11  the education law made by section six of this act shall  be  subject  to
    12  the expiration and reversion of such paragraph pursuant to section 13 of
    13  part  A  of  chapter  97 of the laws of 2011, as amended, when upon such
    14  date the provisions of section six-a of this act shall take effect;
    15    b. the amendments to paragraph a of subdivision 7 of section  1716  of
    16  the  education law made by section seven of this act shall be subject to
    17  the expiration and reversion of such paragraph pursuant to section 13 of
    18  part A of chapter 97 of the laws of 2011, as  amended,  when  upon  such
    19  date  the  provisions  of section seven-a of this act shall take effect;
    20  and
    21    c. the provisions of this act shall expire and be deemed  repealed  on
    22  July 1, 2022.
    23    Effective  immediately,  the  addition, amendment and/or repeal of any
    24  rule or regulation necessary for the implementation of this act  on  its
    25  effective  date  are authorized and directed to be made and completed on
    26  or before such effective date.