What's happening
This bill extends Niagara County's authority to impose an additional 1% sales tax until November 30, 2019, to fund Medicaid expenses.
Why it matters
Continues targeted local funding for Medicaid. By extending the 1% sales tax, Niagara County can maintain a dedicated revenue stream specifically to cover Medicaid costs, helping to stabilize funding for this large and unpredictable expense.
Limits duration and oversight. The extension is temporary (through November 2019), ensuring periodic legislative review and accountability for how the additional tax revenue is used.
Requires creation of a special fund. All proceeds from the extra 1% tax must be kept in a separate account, increasing transparency and making it easier for residents to see how much is collected and spent on Medicaid.
Potential impact on local taxpayers and services. The continuation of the higher sales tax may affect consumer spending, but it could also reduce pressure to raise property taxes or cut other county services to pay for Medicaid.
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Who cares
Headline styles
Extend Niagara Sales Tax
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 62
No co-sponsors yet.
History
- Referred to investigations and government operations
- Returned to senate
- Died in assembly
- Referred to ways and means
- Delivered to assembly
- Passed senateVote 59–3
- Advanced to third reading
- 2nd report cal.
- 1st report cal.1231
- Referred to investigations and government operations
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Extend Niagara Sales Tax
In Assembly Committee · Ways And Means · Sponsor Michael J. Norris
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
5656
2017-2018 Regular Sessions
IN SENATE
April 24, 2017
Introduced by Sen. ORTT -- 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 continuing to authorize Niagara county to impose an additional rate of sales and compensating use taxes
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Clause 29 of subparagraph (i) of the opening paragraph of section 1210 of the tax law, as amended by chapter 183 of the laws of 2015, is amended to read as follows:
(29) the county of Niagara is hereby further authorized and empowered to adopt and amend local laws, ordinances or resolutions imposing such taxes at a rate which is one percent additional to the three percent rate authorized above in this paragraph for such county for the period beginning March first, two thousand three, and ending November thirtieth, two thousand [seventeen] nineteen;
§ 2. Section 1262-n of the tax law, as amended by chapter 183 of the laws of 2015, is amended to read as follows:
§ 1262-n. Disposition of net collections from the additional one percent rate of sales and compensating use taxes in the county of Niagara. Notwithstanding any contrary provision of law, if the county of Niagara imposes the additional one percent rate of sales and compensating use taxes authorized by section twelve hundred ten of this article for all or any portion of the period beginning March first, two thousand three and ending November thirtieth, two thousand [seventeen] nineteen, the county shall use all net collections from such additional one percent rate to pay the county's expenses for Medicaid. The net collections from the additional one percent rate imposed pursuant to this section shall be deposited in a special fund to be created by such county separate and apart from any other funds and accounts of the coun-
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10038-01-7
S. 5656 2
ty. Any and all remaining net collections from such additional one percent tax, after the Medicaid expenses are paid, shall be deposited by the county of Niagara in the general fund of such county for any county purpose.
§ 3. This act shall take effect immediately.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to continuing to authorize Niagara county to impose an additional rate of sales and compensating use taxes
Purpose
To extend the period during which the County of Niagara is authorized to impose additional rates of sales and compensating use tax.
Summary of provisions
Section 1. Clause 29 of subparagraph (i) of the opening paragraph of section 1210 of the tax law, as amended by chapter 183 of the laws of 2015, is amended to extend the period of which the County of Niagara may impose such taxes.
Justification
The Niagara County Legislature has requested introduction of this legislation to extend the period of time they are authorized to impose the additional 1% sales and compensating use tax.
Bill history
New Bill.
Fiscal implications
None to the state.
Effective date
This act shall take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.