BILL NUMBER: S1308
SPONSOR: CANZONERI-FITZPATRICK
 
TITLE OF BILL:
An act to amend the legislative law, the tax law and the municipal home
rule law, in relation to requiring assent of two-thirds of the members
for any bill that enacts or increases tax revenues
 
PURPOSE:
This bill would require a two-thirds vote from each house of the state
legislature to impose or extend taxes, a two-thirds vote from local
legislative bodies to impose or extend local taxes, and a two-thirds
vote from local legislative bodies requesting an imposition or extension
of taxes by the state legislature. This bill would ensure that a super-
majority of state or local legislative representatives assent to an
imposition of a tax, which also holds elected officials more accountable
to the state's taxpayers, both at the statewide and the local levels of
government.
 
SUMMARY OF PROVISIONS:
Section 1 of the bill amends the Legislative Law to require a two-thirds
vote from each house of the state legislature to increase, extend,
impose, or revive taxes.
Section 2 of the bill amends the Tax Law to require a two-thirds vote
from a local legislative body that adopts or amends a local law impos-
ing, increasing or extending a tax.
Section 3 of the bill amends the Municipal Home Rule Law to require a
two-thirds vote from a local legislative body that requests the state
legislature to enact a state law increasing, extending, imposing or
reviving a tax.
Section 4 of the bill contains the effective date.
 
JUSTIFICATION:
By ensuring that a supermajority of legislative representatives, on the
state or local level, assent to a tax increase, imposition, or extension
of taxes, fees, assessments, and surcharges, this bill seeks to hold
elected officials more accountable for New York's increasingly high tax
burden on state and local taxpayers.
As scores of New Yorkers voice their collective opposition to and frus-
tration with record high tax levels, this bill seeks to make legislative
representatives on the state and local levels more attuned to such
concerns, and requiring a higher level of legislative assent to tax
increases, impositions, and extensions may require legislators to
consider more fully the impacts of higher or additional taxes before
passing such taxes on to New York's population.
 
LEGISLATIVE HISTORY:
2023-24: S.5680 Referred to Investigations and Government Operations
2021-22: S.3040 Referred to Investigations and Government Operations
2019-20: S.1299 Referred to Investigations and Government Operations
2018: S.8401 Passed Senate
 
FISCAL IMPLICATIONS:,
None.
 
EFFECTIVE DATE:
This bill would take effect immediately.

Statutes affected:
S1308: 52 legislative law, 40 municipal home rule law