Senate Bill S2223

2015-2016 Legislative Session

Authorizes a childhood education surcharge on the personal income tax for cities having a population of one million or more persons

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2015-S2223 (ACTIVE) - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Add §1304-E, Tax L
Versions Introduced in Other Legislative Sessions:
2013-2014: S6471
2017-2018: S3799
2019-2020: S2581
2021-2022: S3394
2023-2024: S1591

2015-S2223 (ACTIVE) - Summary

Authorizes a childhood education surcharge on the personal income tax for cities having a population of one million or more persons.

2015-S2223 (ACTIVE) - Sponsor Memo

2015-S2223 (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  2223

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            January 22, 2015
                               ___________

Introduced  by  Sen. HASSELL-THOMPSON -- 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, in relation to authorizing a childhood
  education surcharge on the personal income tax  for  cities  having  a
  population  of  one  million  or  more  persons; and providing for the
  repeal of such provisions upon expiration thereof

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  The  tax law is amended by adding a new section 1304-E to
read as follows:
  S 1304-E. TAX SURCHARGE FOR EARLY CHILDHOOD EDUCATION. (A) IN ADDITION
TO THE TAXES AUTHORIZED BY SUBSECTION (A) OF  SECTION  THIRTEEN  HUNDRED
ONE OF THIS ARTICLE, ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE
PERSONS  THAT  IMPOSES  SUCH TAXES IS HEREBY AUTHORIZED AND EMPOWERED TO
ADOPT AND AMEND LOCAL LAWS IMPOSING IN ANY SUCH  CITY  FOR  ALL  TAXABLE
YEARS  BEGINNING  ON OR AFTER JANUARY FIRST, TWO THOUSAND SIXTEEN, A TAX
SURCHARGE ON THE CITY TAXABLE INCOME  OF  EVERY  CITY  RESIDENT  MARRIED
INDIVIDUALS  FILING  JOINT  RETURNS, RESIDENT MARRIED INDIVIDUALS FILING
SEPARATE RETURNS, RESIDENT SURVIVING SPOUSES, RESIDENT HEADS  OF  HOUSE-
HOLDS,  RESIDENT UNMARRIED INDIVIDUALS, AND RESIDENT ESTATES AND TRUSTS,
AT A RATE OF UP TO:
IF THE CITY TAXABLE INCOME IS:          THE TAX SURCHARGE IS:

NOT OVER $500,000                       0
OVER $500,000                           4.3 % OF CITY TAXABLE INCOME
  (B) A CITY IMPOSING A TAX SURCHARGE PURSUANT TO THE AUTHORITY OF  THIS
SECTION  MAY, BY LOCAL LAW, IMPOSE SUCH SURCHARGE AT A RATE THAT IS LESS
THAN THE PERCENTAGES SET FORTH IN SUBSECTION (A) OF  THIS  SECTION,  AND
MAY  IMPOSE  SUCH  TAX  AT  MORE THAN ONE RATE DEPENDING UPON THE FILING

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06410-01-5

              

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