STATE OF NEW YORK ________________________________________________________________________ 436 2025-2026 Regular Sessions IN SENATE (Prefiled) January 8, 2025 ___________ Introduced by Sen. STEWART-COUSINS -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations AN ACT to amend the tax law and chapter 535 of the laws of 1987, amend- ing the tax law relating to the city of Yonkers personal income tax surcharge, in relation to extending the expiration date of the personal income tax surcharge The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subsection (a) of section 1321 of the tax law, as amended 2 by chapter 180 of the laws of 2023, is amended to read as follows: 3 (a) General. Notwithstanding any other provision of law to the contra- 4 ry, but subject to the limitations and conditions set forth in this 5 article, any city in this state having a population of more than one 6 hundred eighty thousand but less than two hundred fifteen thousand 7 inhabitants, acting through its local legislative body, is hereby 8 authorized and empowered to adopt and amend local laws imposing in any 9 such city, for taxable years beginning after nineteen hundred eighty- 10 three and before two thousand [twenty-six] twenty-eight, a city income 11 tax surcharge on residents of such city at a rate not to exceed nineteen 12 and one-quarter percent of the net state tax as defined in section thir- 13 teen hundred twenty-three of this article, such city income tax 14 surcharge to be administered, collected and distributed by the commis- 15 sioner as provided for in this article. 16 § 2. Subsection (c) of section 1321 of the tax law, as amended by 17 chapter 180 of the laws of 2023, is amended to read as follows: 18 (c) Effectiveness of local law and filing with commissioner. (i) A 19 local law enacted pursuant to the authority of this section shall go 20 into effect on the first day of January, nineteen hundred eighty-four 21 and shall apply to taxable years beginning on or after such date and EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD01445-01-5
S. 436 2 1 before two thousand [twenty-six] twenty-eight. Provided, however, no 2 such local law shall be so effective unless such local law is enacted by 3 July thirty-first, nineteen hundred eighty-four and unless a certified 4 copy of such local law is mailed by registered or certified mail to the 5 commissioner at the commissioner's office in Albany by such date. (ii) 6 If the requirements of paragraph (i) of this subsection are not met, a 7 local law enacted pursuant to the authority of this section shall go 8 into effect on the first day of the next succeeding January and shall 9 apply to taxable years beginning on or after such date and before two 10 thousand [twenty-six] twenty-eight. Provided, however, no such local law 11 shall be so effective unless such local law is enacted at least ninety 12 days prior to the date it is to become effective and unless a certified 13 copy of such local law is mailed by registered or certified mail to the 14 commissioner at such commissioner's office in Albany by such date. 15 However, the commissioner may waive and reduce such ninety day minimum 16 requirements within a period of not less than thirty days prior to such 17 effective date if such commissioner deems such action to be consistent 18 with such commissioner's duties under this article. (iii) Any amendment 19 of such a local law enacted pursuant to the authority of this section, 20 which changes the rate of the income tax surcharge on residents, shall 21 take effect on the first day of January in the year in which such amend- 22 ment is enacted and shall apply to taxable years beginning on or after 23 such date, if such amendment is enacted on or before July thirty-first 24 of the year in which it is to take effect and a certified copy of such 25 amendment is mailed by registered or certified mail to the commissioner 26 at [his or her] the commissioner's office in Albany by such date. (iv) 27 If the requirements of paragraph (iii) of this subsection are not met, 28 the amendment of such local law shall go into effect on the first day of 29 the next succeeding January and shall apply to taxable years beginning 30 on or after such date, provided that no such amendment shall take effect 31 unless it is enacted at least ninety days prior to the date it is to 32 become effective and a certified copy thereof is mailed by registered or 33 certified mail to the commissioner at [his or her] the commissioner's 34 office in Albany by such date. (v) Any amendment to the provisions of 35 article twenty-two of this chapter to the extent that such amendment is 36 applicable to the city income tax surcharge imposed under such local 37 law, shall be deemed to have been incorporated in the analogous 38 provision or provisions of such local law. 39 § 3. Subsection (b) of section 1340 of the tax law, as amended by 40 chapter 180 of the laws of 2023, is amended to read as follows: 41 (b) (i) A local law enacted pursuant to the authority of this section 42 shall go into effect on the first day of January, nineteen hundred 43 eighty-four and shall apply to taxable years beginning on or after such 44 date and before two thousand [twenty-six] twenty-eight. Provided, howev- 45 er, no such local law shall be so effective unless such local law is 46 enacted by July thirty-first, nineteen hundred eighty-four and unless a 47 certified copy of such local law is mailed by registered or certified 48 mail to the commissioner at such commissioner's office in Albany by such 49 date. (ii) If the requirements of the preceding sentence are not met, a 50 local law enacted pursuant to the authority of this section shall go 51 into effect on the first day of the next succeeding January and shall 52 apply to taxable years beginning on or after such date and before two 53 thousand [twenty-six] twenty-eight. Provided, however, no such local 54 law shall be so effective unless such local law is enacted at least 55 ninety days prior to the date it is to become effective and unless a 56 certified copy of such local law is mailed by registered or certified
S. 436 3 1 mail to the commissioner at such commissioner's office in Albany by such 2 date. However, the commissioner may waive and reduce such ninety day 3 minimum requirements within a period of not less than thirty days prior 4 to such effective date if such commissioner deems such action to be 5 consistent with such commissioner's duties under this article. (iii) Any 6 amendment of such a local law enacted pursuant to the authority of the 7 section, which changes the rate of the income tax surcharge on resi- 8 dents, shall take effect on the first day of January in the year in 9 which such amendment is enacted and shall apply to taxable years begin- 10 ning on or after such date, if such amendment is enacted on or before 11 July thirty-first of the year in which it is to take effect and a certi- 12 fied copy of such amendment is mailed by registered or certified mail to 13 the commissioner at [his or her] the commissioner's office in Albany by 14 such date. (iv) If the requirements of paragraph (iii) of this 15 subsection are not met, the amendment of such local law shall go into 16 effect on the first day of the next succeeding January and shall apply 17 to taxable years beginning on or after such date, provided that no such 18 amendment shall take effect unless it is enacted at least ninety days 19 prior to the date it is to become effective and a certified copy thereof 20 is mailed by registered or certified mail to the commissioner at [his or 21 her] the commissioner's office in Albany by such date. 22 § 4. Section 3 of subsection (c) of section 1340 of the tax law, as 23 amended by chapter 180 of the laws of 2023, is amended to read as 24 follows: 25 § 3. Taxable years to which tax imposed by this local law applies. The 26 tax imposed by this local law is imposed for taxable years beginning 27 after December thirty-first, nineteen hundred eighty-three and before 28 January first, two thousand [twenty-six] twenty-eight. 29 § 5. Section 6 of chapter 535 of the laws of 1987, amending the tax 30 law relating to the city of Yonkers personal income tax surcharge, as 31 amended by chapter 180 of the laws of 2023, is amended to read as 32 follows: 33 § 6. This act shall take effect immediately and shall apply to taxable 34 years beginning after 1986 provided, however, that section five of this 35 act shall expire on September 30, [2025] 2027. 36 § 6. This act shall take effect immediately.