You are on page 1of 13

Legislative Bill Drafting Commission IN SENATE____________________________________________________

13709-01-7 Senate introducer's signature
The senators whose names are circled below wish to join me in the sponsorship
of this proposal:

s15 Addabbo s03 Croci s54 Helming s43 Marchione s10 Sanders
S. --------
s52 Akshar s50 DeFrancisco s27 Hoylman s25 Montgomery s23 Savino
Senate
s31 Alcantara s32 Diaz s60 Jacobs s40 Murphy s41 Serino
--------
s46 Amedore s18 Dilan s09 Kaminsky s58 O'Mara s29 Serrano
s11 Avella s17 Felder s63 Kennedy s62 Ortt s51 Seward
s36 Bailey s02 Flanagan s34 Klein s21 Parker s16 Stavisky
IN SENATE--Introduced by Sen
s30 Benjamin s55 Funke s28 Krueger s13 Peralta s35 Stewart-
s42 Bonacic s59 Gallivan s24 Lanza s19 Persaud Cousins
s04 Boyle s12 Gianaris s39 Larkin s07 Phillips s49 Tedisco
s44 Breslin s22 Golden s37 Latimer s61 Ranzenhofer s53 Valesky
--read twice and ordered printed,
s08 Brooks s47 Griffo s01 LaValle s48 Ritchie s57 Young
and when printed to be committed
s38 Carlucci s20 Hamilton s45 Little s33 Rivera s26
to the Committee on
s14 Comrie s06 Hannon s05 Marcellino s56 Robach

-------- A.
Assembly IN ASSEMBLY__________________________________________________
Assembly introducer's signature
-------- The Members of the Assembly whose names are circled below wish to join me in the
multi-sponsorship of this proposal:

IN ASSEMBLY--Introduced by M. of A. a049 Abbate a034 DenDekker a011 Jean-Pierre a039 Moya a140 Schimminger
a092 Abinanti a070 Dickens a116 Jenne a003 Murray a076 Seawright
a084 Arroyo a054 Dilan a135 Johns a065 Niou a087 Sepulveda
a035 Aubry a081 Dinowitz a115 Jones a037 Nolan a052 Simon
with M. of A. as co-sponsors a120 Barclay a147 DiPietro a077 Joyner a144 Norris a036 Simotas
a030 Barnwell a016 D'Urso a074 Kavanagh a130 Oaks a104 Skartados
a106 Barrett a004 Englebright a142 Kearns a069 O'Donnell a099 Skoufis
a060 Barron a133 Errigo a040 Kim a051 Ortiz a022 Solages
a082 Benedetto a109 Fahy a131 Kolb a091 Otis a114 Stec
--read once and referred to the a042 Bichotte a126 Finch a105 Lalor a132 Palmesano a110 Steck
Committee on a079 Blake a008 Fitzpatrick a013 Lavine a002 Palumbo a127 Stirpe
a117 Blankenbush a124 Friend a134 Lawrence a088 Paulin a001 Thiele
a098 Brabenec a095 Galef a050 Lentol a009 Pellegrino a061 Titone
*TAXLA* a026 Braunstein a137 Gantt a125 Lifton a141 Peoples- a031 Titus
(Relates to authorizing funds to be a119 Brindisi a007 Garbarino a123 Lupardo Stokes a033 Vanel
transferred to the public transpor- a138 Bronson a148 Giglio a010 Lupinacci a058 Perry a055 Walker
tation system operating assistance a093 Buchwald a080 Gjonaj a121 Magee a023 Pheffer a143 Wallace
account and the metropolitan mass a118 Butler a066 Glick a129 Magnarelli Amato a112 Walsh
transportation operating assistance
a094 Byrne a150 Goodell a064 Malliotakis a086 Pichardo a146 Walter
account)
a103 Cahill a075 Gottfried a090 Mayer a089 Pretlow a041 Weinstein
a044 Carroll a005 Graf a108 McDonald a073 Quart a024 Weprin
--------
a062 Castorina a100 Gunther a014 McDonough a019 Ra a059 Williams
a047 Colton a046 Harris a017 McKevitt a012 Raia a113 Woerner
Tax. transportation account funds
a032 Cook a139 Hawley a107 McLaughlin a006 Ramos a056 Wright
a085 Crespo a083 Heastie a101 Miller, B. a043 Richardson a096 Zebrowski
AN ACT
a122 Crouch a028 Hevesi a038 Miller, M.G. a078 Rivera a027
a021 Curran a048 Hikind a020 Miller, M.L. a068 Rodriguez a071
to amend the tax law and the state
a063 Cusick a018 Hooper a015 Montesano a067 Rosenthal a102
finance law, in relation to author-
a045 Cymbrowitz a128 Hunter a136 Morelle a025 Rozic
izing funds to be transferred to the
a053 Davila a029 Hyndman a145 Morinello a149 Ryan
public transportation system operat-
a072 De La Rosa a097 Jaffee a057 Mosley a111 Santabarbara
ing assistance account and the
metropolitan mass transportation
1) Single House Bill (introduced and printed separately in either or
operating assistance account both houses). Uni-Bill (introduced simultaneously in both houses and printed
as one bill. Senate and Assembly introducer sign the same copy of the bill).
2) Circle names of co-sponsors and return to introduction clerk with 2
signed copies of bill and 4 copies of memorandum in support (single house);
or 4 signed copies of bill and 8 copies of memorandum
in support (uni-bill).
LBDC 10/11/17
10/27/17 2 13709-01-7

The People of the State of New
__________________________________
____________________________________
York, represented in Senate and
Assembly, do enact as follows:
______________________________
10/27/17 3 13709-01-7

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

26 under such articles of this chapter out of which amount the comptroller

27 shall pay any refunds or reimbursements to which taxpayers shall be

28 entitled under the provisions of such articles of this chapter. The
10/27/17 4 13709-01-7

1 commissioner and the comptroller shall maintain a system of accounts

2 showing the amount of revenue collected or received from each of the

3 taxes imposed by such articles. The comptroller, after reserving the

4 amount to pay such refunds or reimbursements, shall, on or before the

5 tenth day of each month, pay into the state treasury to the credit of

6 the general fund all revenue deposited under this section during the

7 preceding calendar month and remaining to the comptroller's credit on

8 the last day of such preceding month, (i) except that the comptroller

9 shall pay to the state department of social services that amount of

10 overpayments of tax imposed by article twenty-two of this chapter and

11 the interest on such amount which is certified to the comptroller by the

12 commissioner as the amount to be credited against past-due support

13 pursuant to subdivision six of section one hundred seventy-one-c of this

14 article, (ii) and except that the comptroller shall pay to the New York

15 state higher education services corporation and the state university of

16 New York or the city university of New York respectively that amount of

17 overpayments of tax imposed by article twenty-two of this chapter and

18 the interest on such amount which is certified to the comptroller by the

19 commissioner as the amount to be credited against the amount of defaults

20 in repayment of guaranteed student loans and state university loans or

21 city university loans pursuant to subdivision five of section one

22 hundred seventy-one-d and subdivision six of section one hundred seven-

23 ty-one-e of this article, (iii) and except further that, notwithstanding

24 any law, the comptroller shall credit to the revenue arrearage account,

25 pursuant to section ninety-one-a of the state finance law, that amount

26 of overpayment of tax imposed by article nine, nine-A, twenty-two, thir-

27 ty, thirty-A, thirty-B or thirty-three of this chapter, and any interest

28 thereon, which is certified to the comptroller by the commissioner as
10/27/17 5 13709-01-7

1 the amount to be credited against a past-due legally enforceable debt

2 owed to a state agency pursuant to paragraph (a) of subdivision six of

3 section one hundred seventy-one-f of this article, provided, however, he

4 shall credit to the special offset fiduciary account, pursuant to

5 section ninety-one-c of the state finance law, any such amount credita-

6 ble as a liability as set forth in paragraph (b) of subdivision six of

7 section one hundred seventy-one-f of this article, (iv) and except

8 further that the comptroller shall pay to the city of New York that

9 amount of overpayment of tax imposed by article nine, nine-A, twenty-

10 two, thirty, thirty-A, thirty-B or thirty-three of this chapter and any

11 interest thereon that is certified to the comptroller by the commission-

12 er as the amount to be credited against city of New York tax warrant

13 judgment debt pursuant to section one hundred seventy-one-l of this

14 article, (v) and except further that the comptroller shall pay to a

15 non-obligated spouse that amount of overpayment of tax imposed by arti-

16 cle twenty-two of this chapter and the interest on such amount which has

17 been credited pursuant to section one hundred seventy-one-c, one hundred

18 seventy-one-d, one hundred seventy-one-e, one hundred seventy-one-f or

19 one hundred seventy-one-l of this article and which is certified to the

20 comptroller by the commissioner as the amount due such non-obligated

21 spouse pursuant to paragraph six of subsection (b) of section six

22 hundred fifty-one of this chapter; and (vi) the comptroller shall deduct

23 a like amount which the comptroller shall pay into the treasury to the

24 credit of the general fund from amounts subsequently payable to the

25 department of social services, the state university of New York, the

26 city university of New York, or the higher education services corpo-

27 ration, or the revenue arrearage account or special offset fiduciary

28 account pursuant to section ninety-one-a or ninety-one-c of the state
10/27/17 6 13709-01-7

1 finance law, as the case may be, whichever had been credited the amount

2 originally withheld from such overpayment, and (vii) with respect to

3 amounts originally withheld from such overpayment pursuant to section

4 one hundred seventy-one-l of this article and paid to the city of New

5 York, the comptroller shall collect a like amount from the city of New

6 York.

7 § 2. Subdivision 1 of section 171-a of the tax law, as amended by

8 section 16 of part AAA of chapter 59 of the laws of 2017, is amended to

9 read as follows:

10 1. All taxes, interest, penalties and fees collected or received by

11 the commissioner or the commissioner's duly authorized agent under arti-

12 cles nine (except section one hundred eighty-two-a thereof and except as

13 otherwise provided in section two hundred five thereof), nine-A,

14 twelve-A (except as otherwise provided in section two hundred eighty-

15 four-d thereof), thirteen, thirteen-A (except as otherwise provided in

16 section three hundred twelve thereof), eighteen, nineteen, twenty

17 (except as otherwise provided in section four hundred eighty-two there-

18 of), twenty-one, twenty-two, twenty-six, twenty-eight (except as other-

19 wise provided in section eleven hundred two or eleven hundred three

20 thereof), twenty-eight-A, [twenty-nine-B,] thirty-one (except as other-

21 wise provided in section fourteen hundred twenty-one thereof), thirty-

22 three and thirty-three-A of this chapter shall be deposited daily in one

23 account with such responsible banks, banking houses or trust companies

24 as may be designated by the comptroller, to the credit of the comp-

25 troller. Such an account may be established in one or more of such

26 depositories. Such deposits shall be kept separate and apart from all

27 other money in the possession of the comptroller. The comptroller shall

28 require adequate security from all such depositories. Of the total
10/27/17 7 13709-01-7

1 revenue collected or received under such articles of this chapter, the

2 comptroller shall retain in the comptroller's hands such amount as the

3 commissioner may determine to be necessary for refunds or reimbursements

4 under such articles of this chapter out of which amount the comptroller

5 shall pay any refunds or reimbursements to which taxpayers shall be

6 entitled under the provisions of such articles of this chapter. The

7 commissioner and the comptroller shall maintain a system of accounts

8 showing the amount of revenue collected or received from each of the

9 taxes imposed by such articles. The comptroller, after reserving the

10 amount to pay such refunds or reimbursements, shall, on or before the

11 tenth day of each month, pay into the state treasury to the credit of

12 the general fund all revenue deposited under this section during the

13 preceding calendar month and remaining to the comptroller's credit on

14 the last day of such preceding month, (i) except that the comptroller

15 shall pay to the state department of social services that amount of

16 overpayments of tax imposed by article twenty-two of this chapter and

17 the interest on such amount which is certified to the comptroller by the

18 commissioner as the amount to be credited against past-due support

19 pursuant to subdivision six of section one hundred seventy-one-c of this

20 article, (ii) and except that the comptroller shall pay to the New York

21 state higher education services corporation and the state university of

22 New York or the city university of New York respectively that amount of

23 overpayments of tax imposed by article twenty-two of this chapter and

24 the interest on such amount which is certified to the comptroller by the

25 commissioner as the amount to be credited against the amount of defaults

26 in repayment of guaranteed student loans and state university loans or

27 city university loans pursuant to subdivision five of section one

28 hundred seventy-one-d and subdivision six of section one hundred seven-
10/27/17 8 13709-01-7

1 ty-one-e of this article, (iii) and except further that, notwithstanding

2 any law, the comptroller shall credit to the revenue arrearage account,

3 pursuant to section ninety-one-a of the state finance law, that amount

4 of overpayment of tax imposed by article nine, nine-A, twenty-two, thir-

5 ty, thirty-A, thirty-B or thirty-three of this chapter, and any interest

6 thereon, which is certified to the comptroller by the commissioner as

7 the amount to be credited against a past-due legally enforceable debt

8 owed to a state agency pursuant to paragraph (a) of subdivision six of

9 section one hundred seventy-one-f of this article, provided, however, he

10 shall credit to the special offset fiduciary account, pursuant to

11 section ninety-one-c of the state finance law, any such amount credita-

12 ble as a liability as set forth in paragraph (b) of subdivision six of

13 section one hundred seventy-one-f of this article, (iv) and except

14 further that the comptroller shall pay to the city of New York that

15 amount of overpayment of tax imposed by article nine, nine-A, twenty-

16 two, thirty, thirty-A, thirty-B or thirty-three of this chapter and any

17 interest thereon that is certified to the comptroller by the commission-

18 er as the amount to be credited against city of New York tax warrant

19 judgment debt pursuant to section one hundred seventy-one-l of this

20 article, (v) and except further that the comptroller shall pay to a

21 non-obligated spouse that amount of overpayment of tax imposed by arti-

22 cle twenty-two of this chapter and the interest on such amount which has

23 been credited pursuant to section one hundred seventy-one-c, one hundred

24 seventy-one-d, one hundred seventy-one-e, one hundred seventy-one-f or

25 one hundred seventy-one-l of this article and which is certified to the

26 comptroller by the commissioner as the amount due such non-obligated

27 spouse pursuant to paragraph six of subsection (b) of section six

28 hundred fifty-one of this chapter; and (vi) the comptroller shall deduct
10/27/17 9 13709-01-7

1 a like amount which the comptroller shall pay into the treasury to the

2 credit of the general fund from amounts subsequently payable to the

3 department of social services, the state university of New York, the

4 city university of New York, or the higher education services corpo-

5 ration, or the revenue arrearage account or special offset fiduciary

6 account pursuant to section ninety-one-a or ninety-one-c of the state

7 finance law, as the case may be, whichever had been credited the amount

8 originally withheld from such overpayment, and (vii) with respect to

9 amounts originally withheld from such overpayment pursuant to section

10 one hundred seventy-one-l of this article and paid to the city of New

11 York, the comptroller shall collect a like amount from the city of New

12 York.

13 § 3. Section 1298 of the tax law, as added by section 18 of part AAA

14 of chapter 59 of the laws of 2017, is amended to read as follows:

15 § 1298. Deposit and disposition of revenue. ___
(a) All taxes, fees,

16 interest and penalties collected or received by the commissioner under

17 this article shall be deposited [and disposed of pursuant to the

18 provisions of section one hundred seventy-one-a of this chapter] _____
daily

19 ________________________________________________________________________
with such responsible banks, banking houses or trust companies, as may

20 ________________________________________________________________________
be designated by the comptroller, to the credit of the comptroller for

21 ________________________________________________________________________
disposal pursuant to section eighty-eight-a of the state finance law. An

22 ________________________________________________________________________
account may be established in one or more such depositories. The comp-

23 ________________________________________________________________________
troller shall require adequate security from all such depositories. Of

24 ________________________________________________________________________
the total revenue collected or received under this article, the comp-

25 ________________________________________________________________________
troller shall retain such amount as the commissioner may determine to be

26 ________________________________________________________________________
necessary for refunds under this article. The commissioner is authorized

27 ________________________________________________________________________
and directed to deduct from the amounts it receives under this article,

28 ________________________________________________________________________
before deposit into the trust accounts designated by the comptroller, a
10/27/17 10 13709-01-7

1 ________________________________________________________________________
reasonable amount necessary to effectuate refunds of appropriations of

2 ________________________________________________________________________
the department to reimburse the department for the costs incurred to

3 _____________________________________________________________________
administer, collect and distribute the taxes imposed by this article.

4 ______________________________________________________________________
(b) On or before the twelfth and twenty-sixth day of each succeeding

5 ________________________________________________________________________
month, after reserving such amount for such refunds and deducting such

6 ________________________________________________________________________
amounts for such costs, as provided for in subdivision (a) of this

7 ________________________________________________________________________
section, the commissioner shall certify to the comptroller the amount of

8 ________________________________________________________________________
all revenues so received during the prior month as a result of the

9 ________________________________________________________________________
taxes, fees, interest and penalties so imposed. The amount of revenues

10 ________________________________________________________________________
so certified shall be paid over by the fifteenth and the final business

11 ________________________________________________________________________
day of each succeeding month from such account into the mass transporta-

12 ________________________________________________________________________
tion operating assistance fund for payment pursuant to paragraph (d) of

13 ________________________________________________________________________
subdivision five of section eighty-eight-a of the state finance law or

14 ________________________________________________________________________
paragraph (c) of subdivision seven of section eighty-eight-a of the

15 __________________
state finance law.

16 ______________________________________________________________________
(c) The commissioner and comptroller are authorized to consult with

17 ________________________________________________________________________
the director of the division of budget and the commissioner of transpor-

18 ________________________________________________________________________
tation in determining which account of the mass transportation operating

19 ________________________________________________________________________
assistance fund to deposit and dispose of revenues collected or received

20 __________________
under this article.

21 § 4. Paragraph (a) of subdivision 5 of section 88-a of the state

22 finance law, as added by chapter 481 of the laws of 1981, is amended and

23 a new paragraph (d) is added to read as follows:

24 (a) The "public transportation systems operating assistance account"

25 shall consist of revenues required to be deposited therein pursuant to

26 the provisions of section one hundred eighty-two-a of the tax law,
_

27 ___________________________________________________
section twelve hundred ninety-eight of the tax law and all other moneys
10/27/17 11 13709-01-7

1 credited or transferred thereto from any other fund or source pursuant

2 to law.

3 ______________________________________________________________________
(d) (i) The comptroller is hereby authorized and directed to transfer

4 ________________________________________________________________________
the taxes, fees, interest and penalties collected or received pursuant

5 ________________________________________________________________________
to article twenty-nine-B of the tax law on TNC prearranged trips origi-

6 ________________________________________________________________________
nating outside the metropolitan transportation commuter district to the

7 ________________________________________________________________________
public transportation system operating assistance account established

8 ________________________________________________________________________
under this subdivision. These transfers shall not be included for

9 ________________________________________________________________________
purposes of calculating the sales tax growth factor established in para-

10 ________________________________________________________________________
graph (c) of this subdivision, and shall supplement the additional

11 ________________________________________________________________________
transfers indexed to the sales tax growth factor required under this

12 ________________________________________________________________________
subdivision. Transfers provided under this paragraph shall not be used

13 ____________________________________________________________________
to offset reduced transfers under paragraph (c) of this subdivision.

14 ______________________________________________________________________
(ii) The comptroller is authorized to consult with the director of the

15 ________________________________________________________________________
division of budget and the commissioner of transportation in determining

16 ________________________________________________________________________
whether to transfer the taxes, fees, interest and penalties collected or

17 _______________________________________________________________
received to the public transportation system operating account.

18 ______________________________________________________________________
(iii) Notwithstanding paragraph (b) of this subdivision, the comp-

19 ________________________________________________________________________
troller is authorized to withhold the transfer of taxes, fees, interest

20 ________________________________________________________________________
and penalties collected or received pursuant to article twenty-nine-B of

21 ________________________________________________________________________
the tax law from public transportation systems eligible to receive oper-

22 ________________________________________________________________________
ating assistance pursuant to section eighteen-b of the transportation

23 ________________________________________________________________________
law in the event that a county or municipality reduces its annual oper-

24 ________________________________________________________________________
ating payments to a public transportation system or mass transportation

25 ________________________________________________________________________
service. The comptroller is further authorized to consult with the

26 ________________________________________________________________________
director of the division of budget and the commissioner of transporta-

27 __________________________________
tion in making that determination.
10/27/17 12 13709-01-7

1 § 5. Subdivision 7 of section 88-a of the state finance law is amended

2 by adding a new paragraph (c) to read as follows:

3 ______________________________________________________________________
(c)(i) The comptroller is hereby authorized and directed to transfer

4 ________________________________________________________________________
the taxes, fees, interest and penalties collected or received pursuant

5 ________________________________________________________________________
to article twenty-nine-B of the tax law on TNC prearranged trips origi-

6 ________________________________________________________________________
nating outside of the city of New York within the metropolitan transpor-

7 ________________________________________________________________________
tation commuter district to the metropolitan mass transportation operat-

8 ________________________________________________________________________
ing assistance account. Transfers provided under this paragraph shall

9 ________________________________________________________________________
supplement the aggregate amount of funds appropriated and disbursed from

10 ________________________________________________________________________
the metropolitan mass transportation operating assistance account for

11 ________________________________________________________________________
the state fiscal year ending March thirty-first, two thousand eighteen.

12 ________________________________________________________________________
Provided, further, that the director of the division of budget shall not

13 ________________________________________________________________________
withhold an additional percentage of disbursements relative to the

14 ________________________________________________________________________
enacted budget financial plan for the state fiscal year ending March

15 ________________________________________________________________________
thirty-first, two thousand eighteen from metropolitan mass transporta-

16 ________________________________________________________________________
tion operating assistance account revenues generated in subsequent

17 _____________
fiscal years.

18 ______________________________________________________________________
(ii) Provided, further, that taxes, fees, interest and penalties

19 ________________________________________________________________________
transferred pursuant to subparagraph (i) of this paragraph shall only be

20 ________________________________________________________________________
distributed to public transportation systems providing mass transporta-

21 ________________________________________________________________________
tion services outside the city of New York. For purposes of this subpar-

22 ________________________________________________________________________
agraph, mass transportation services provided outside the city of New

23 ________________________________________________________________________
York shall include commuter rail provided in the metropolitan transpor-

24 ________________________________________________________________________
tation commuter district. Taxes, fees, interest and penalties shall be

25 ________________________________________________________________________
transferred in proportion to the location where the prearranged trip

26 ________________________________________________________________________
originated, provided that fifty percent of transfers shall be disbursed

27 ________________________________________________________________________
to bus lines and fifty percent of transfers shall be disbursed to commu-

28 ________________________________________________________________________
ter rail in localities where both mass transportation services are
10/27/17 13 13709-01-7

1 ________________________________________________________________________
provided. The comptroller is authorized to consult with the commissioner

2 ________________________________________________________________________
of taxation and finance, the director of the division of budget and the

3 ________________________________________________________________________
commissioner of transportation in determining the appropriate public

4 ________________________________________________________________________
transportation systems and mass transportation services that should

5 ______________________
receive the transfers.

6 ______________________________________________________________________
(iii) Notwithstanding paragraph (b) of this subdivision, the comp-

7 ________________________________________________________________________
troller is authorized to withhold the transfer of taxes, fees, interest

8 ________________________________________________________________________
and penalties collected or received pursuant to article twenty-nine-B of

9 ________________________________________________________________________
the tax law from public transportation systems eligible to receive oper-

10 ________________________________________________________________________
ating assistance pursuant to section eighteen-b of the transportation

11 ________________________________________________________________________
law in the event that a county or municipality reduces its annual oper-

12 ________________________________________________________________________
ating payments to a public transportation system or mass transportation

13 ________________________________________________________________________
service. The comptroller is further authorized to consult with the

14 ________________________________________________________________________
director of the division of budget and the commissioner of transporta-

15 __________________________________
tion in making that determination.

16 § 6. This act shall take effect on the first of July next succeeding

17 the date on which it shall have become a law; provided however, that the

18 amendments to subdivision 1 of section 171-a of the tax law made by

19 section one of this act shall be subject to the expiration of such

20 subdivision pursuant to section 26 of part AAA of chapter 59 of the laws

21 of 2017, when upon such date the provisions of section two of this act

22 shall take effect; provided, however, that effective immediately the

23 addition, amendment and/or repeal of any rule or regulation necessary

24 for the implementation of this act on its effective date are authorized

25 and directed to be made and completed on or before such effective date.