Int. No. 52
By Council Members Eristoff, Malave-Dilan, Rivera, Duane and Golden; also Council Member Lasher.
A Local Law to create a temporary Advisory Commission on City-State Tax Conformity and Administration.
Be it enacted by the Council as follows:
Section 1. Declaration of legislative intent. The Council finds that the economic and social well-being of the people of the City of New York is clearly related to the tax policies of both the City and State of New York, the manner in which those policies are administered by the City and State, the adjudication of disputes relating to city and state taxes, and the degree to which the City and State coordinate such policies, administrative procedures and adjudicatory functions. Accordingly, the Council finds it appropriate to establish a temporary Advisory Commission on City-State Tax Conformity and Administration, which shall be charged with: (1) analyzing and comparing the City's tax policies, administrative procedures and adjudicatory functions with those of the State; (2) identifying those instances in which a lack of conformity and/or coordination between city and state tax policies, administrative procedures and adjudicatory functions impose unnecessary burdens upon taxpayers in the City and upon the government agencies responsible for the administration of the city and state tax laws; and (3) making specific recommendations for enhancing the conformity of and/or coordination between city and state tax policies, administrative procedures and adjudicatory functions in order to avoid or mitigate such burdens, consistent with the traditional tax policy objectives of equity and efficiency, while remaining substantially neutral with respect to city and state tax revenues.
§2. Temporary Advisory commission on city-state tax conformity and administration. a. There is hereby established a temporary advisory commission on city-state tax conformity and administration, which shall advise the mayor and the council on measures that can improve the coordination of tax policies and practices of the City and State of New York.
b. The commission shall consist of seventeen voting members, who shall serve without compensation, to be appointed as follows within thirty days of the effective date of this law:
(1) three members appointed by the mayor;
(2) three members appointed by the speaker;
(3) one member appointed by the comptroller;
(4) four members appointed jointly by the mayor and the speaker as follows:
(i) two members upon recommendation of the governor of the state of New York;
(ii) one member upon recommendation of the majority leader of the senate of the state of New York; and
(iii) one member upon recommendation of the speaker of the assembly of the state of New York; and
(5) six public members appointed jointly by the mayor and the speaker, none of whom shall be elected officials.
One member shall be designated jointly by the mayor and the speaker to serve as chairperson.
c. Vote of the commission; delegates. The commission shall be authorized to vote on any motion properly before it when a quorum, consisting of more than one-half of its members, is present. A motion shall be adopted if a majority of the commission vote thereon. Each member may designate a representative who may vote on behalf of such member and who shall be counted as a member for the purposes of determining the existence of a quorum. The designation of a representative shall be made in a prior written notice served upon the chairperson of the commission.
d. Mandates of the commission. The commission is hereby mandated to:
(1) analyze and compare the city's tax policies, administrative procedures and adjudicatory functions with those of the state;
(2) identify those instances in which a lack of conformity and/or coordination between city and state tax policies, administrative procedures and adjudicatory functions impose unnecessary burdens upon city and/or state taxpayers and the agencies responsible for the administration of the tax laws; and
(3) make specific recommendations for enhancing the conformity of and/or coordination between city and state tax policies, administrative procedures and adjudicatory functions in order to avoid or mitigate such burdens, consistent with the traditional tax policy objectives of equity and efficiency, while remaining substantially neutral with respect to city and/or the state's tax revenues.
(e) Duties and powers of the commission. The commission shall:
(1) meet at such times as it shall deem necessary;
(2) convene at least one public hearing at which public testimony shall be taken; and
(3) utilize the best expertise available as it proceeds with its work, seeking both the advice and the active participation of tax professionals, economists and fiscal analysts, who shall act as advisors and/or paid consultants.
(f) Reports. The commission shall issue a final report to the mayor and the council no later than twelve months from the effective date of this local law and shall recommend city and/or state legislation and other causes of action to the mayor and the council.
(g) Staff. The commission may employ an executive secretary and shall utilize department of finance and other mayoral staff and appropriate council staff to assist with the preparation of analyses, recommendations, reports and proposed legislation that it deems necessary to effectuate its purposes.
§3. This local law shall take effect immediately.