S T A T E   O F   N E W   Y O R K
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                                  1086

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 7, 2009
                               ___________

Introduced  by  M. of A. GUNTHER, MAGEE, JOHN, FIELDS, REILLY, EDDINGTON
  -- Multi-Sponsored by -- M. of  A.  BOYLAND,  BRADLEY,  COOK,  CROUCH,
  DelMONTE,  GOTTFRIED,  LATIMER, MOLINARO, PEOPLES, J. RIVERA, SWEENEY,
  WEISENBERG -- read once and referred to  the  Committee  on  Ways  and
  Means

AN  ACT  directing  the  New York state department of education, the New
  York state department of taxation and finance, and the state board  of
  real property services to study the fiscal impact of funding education
  with state income tax

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

  Section 1. Legislative findings. The legislature finds that within the
current education funding system, which  is  based  upon  real  property
taxation,  there  are inherent inequities throughout the state. Children
in different regions of the state receive varying degrees  of  education
and  ability  to participate in extracurricular activities. The legisla-
ture finds that children  should  not  be  penalized  based  upon  their
geographic location, a factor that is well beyond their control.  There-
fore, the legislature intends to determine a method of funding education
that  allows  all children to receive the same educational and extracur-
ricular opportunities.
  S 2. The New York state department of education and the state board of
real property services are hereby authorized and directed to assist  the
New York state department of taxation and finance in preparing a compre-
hensive  study documenting the fiscal implications of using state income
taxes to fund education in lieu of using real property taxes.
  Such study shall consider the fiscal impacts on a  broad  spectrum  of
geographic  regions  throughout  the  state. The study should address as
many of the inequities in the current education funding  system  as  the
department  of  education,  the board of real property services, and the

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

                                                           LBD02304-01-9

A. 1086                             2

department of taxation  and  finance  can  identify.  The  study  should
include  legislative  recommendations  that  would  help ensure a smooth
transition from a real property  tax  based  funding  mechanism  to  the
income  tax  based  funding mechanism. The results of the study shall be
published no later than one year following the effective  date  of  this
act.  A  copy  of  the  results  of such study shall be submitted to the
governor, the temporary president of the senate, and the speaker of  the
assembly.
  S 3. This act shall take effect immediately.