 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                           196
 
                               2025-2026 Regular Sessions
 
                    IN SENATE
 
                                       (Prefiled)
 
                                     January 8, 2025
                                       ___________
 
        Introduced  by  Sens.  MARTINEZ,  BORRELLO, GALLIVAN, HARCKHAM, ROLISON,
          WEBB, WEBER -- read twice and ordered printed, and when printed to  be
          committed to the Committee on Budget and Revenue
 
        AN ACT to amend the tax law, in relation to the public safety surcharge

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. Subdivision 5 of section 186-f of the tax law, as added  by
     2  section  3 of part B of chapter 56 of the laws of 2009, paragraph (b) as
     3  amended by section 1 of part Q of chapter 55 of the  laws  of  2014,  is
     4  amended to read as follows:
     5    5.  Deposits of surcharge monies collected and received. Notwithstand-
     6  ing any provision of law to the contrary, all surcharge monies collected
     7  and received by the commissioner under this section  must  be  deposited
     8  daily  to  the  credit  of the comptroller with those responsible banks,
     9  banking houses or trust companies the comptroller may  designate.  Those
    10  deposits  must  be  kept separate and apart from all other monies in the
    11  possession of the comptroller. The  comptroller  must  require  adequate
    12  security  from  all such depositories. Of the total revenue collected or
    13  received under this section, the comptroller must retain  in  the  comp-
    14  troller's hands an amount determined by the commissioner to be necessary
    15  for  refunds  under  this section, out of which the comptroller will pay
    16  any refunds to which taxpayers are entitled under the provisions of this
    17  section. The comptroller, after reserving the  amount  to  pay  refunds,
    18  must, on or before the tenth day of each month, pay all surcharge monies
    19  collected  and  received  under  this section and remaining to the comp-
    20  troller's credit as follows:
    21    [(a) forty-one and seven-tenths of the revenues collected and received
    22  under this section into the state general fund; and
    23    (b)] after deducting the amount [paid  under  paragraph  (a)  of  this
    24  subdivision  and the amount] retained by wireless communications suppli-
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00573-01-5
        S. 196                              2
 
     1  ers pursuant to paragraph (d) of subdivision two of  this  section,  the
     2  balance  of the revenues collected under this section into the statewide
     3  public safety communications account of the miscellaneous special reven-
     4  ue  fund,  created  pursuant  to  section  ninety-seven-qq  of the state
     5  finance law.
     6    § 2. Paragraph (c) of subdivision 6 of section 186-f of the  tax  law,
     7  as amended by section 38 of part B of chapter 56 of the laws of 2010, is
     8  amended to read as follows:
     9    (c)  Up to the sum of [seventy-five] one hundred million dollars annu-
    10  ally may be used for the provision of grants or reimbursements to  coun-
    11  ties  for  the development, consolidation, or operation of public safety
    12  communications systems or networks designed to support statewide  inter-
    13  operable communications for first responders, to be distributed pursuant
    14  to  standards  and  guidelines  issued  by  the state. Annual grants may
    15  consider costs borne by a municipality related to the issuance of  local
    16  public  safety  communications  bonds  pursuant  to  section twenty-four
    17  hundred thirty-two of the public authorities law, when the  municipality
    18  has  qualified  as  an approved participant in a statewide interoperable
    19  communications system under the standards and guidelines issued  by  the
    20  state,  and maintains compliance with such standards and guidelines. The
    21  grant amount will be prescribed pursuant to an agreement with the  muni-
    22  cipality,  and may not exceed thirty percent of the annual cost borne by
    23  the municipality in relation to such bonds;
    24    § 3. This act shall take effect immediately.
Relates to the public safety surcharge

What's Happening

Why It Matters
