NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A3644
SPONSOR: Gallahan TITLE OF BILL:
An act to amend the tax law, in relation to extending the expiration of
the authorization for the county of Seneca to impose an additional one
percent sales and compensating use tax
PURPOSE OR GENERAL IDEA OF BILL:
Extends-the authorization for the county of Seneca to impose an addi-
tional one percent.
SUMMARY OF SPECIFIC PROVISIONS:
The bill amends section 1210 of the tax law to authorize Seneca County
to extend an additional one percent sales tax ending November 30, 2027.
JUSTIFICATION:
Seneca County requires legislation to be introduced in the State Legis-
lature to grant Seneca County the ability to extend the additional one
percent sales and compensating use tax through November 30, 2027.
PRIOR LEGISLATIVE HISTORY:
New bill.
FISCAL IMPLICATIONS:
None.
EFFECTIVE DATE:
This act shall take effect immediately
STATE OF NEW YORK
________________________________________________________________________
3644
2025-2026 Regular Sessions
IN ASSEMBLY
January 29, 2025
___________
Introduced by M. of A. GALLAHAN -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to extending the expiration of
the authorization for the county of Seneca to impose an additional one
percent sales and compensating use tax
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Clause 28 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by chapter 219 of the laws of
3 2023, is amended to read as follows:
4 (28) the county of Seneca is hereby further authorized and empowered
5 to adopt and amend local laws, ordinances or resolutions imposing such
6 taxes at a rate that is one percent additional to the three percent rate
7 authorized above in this paragraph for such county for the period begin-
8 ning December first, two thousand two and ending November thirtieth, two
9 thousand [twenty-five] twenty-seven;
10 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD07206-01-5
