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CHAPTER 364

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AN ACT to amend the general city law and the tax law, in relation to

continuing for one year the authorization of any city having a population of one million or more to impose a city personal income tax on residents and a city earnings tax on nonresidents at the current increased rates and continuing a deduction under the personal income tax imposed by article twenty-two of the tax law with respect to increases in city taxes on the earnings of nonresidents Became a law July 19, 1985, with the approval of the Governor.

Passed by a majority vote, three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows: Section 1. Subdivision (a) of subsection two-A

of section twentyfive-m of the general city law, amended by chapter nine hundred eighty-two of the laws of nineteen hundred eighty-four, is amended to read as follows:

(a) Imposition of tax.-(1) A tax is hereby imposed for each taxable year ending on or after July first, nineteen hundred sixty-six and on or before December thirty-first, nineteen hundred seventy and for each taxable year beginning after' December thirty-first, nineteen hundred [eighty-five] eighty-six, the wages earned, and net earnings from self-employment, within the city, of every nonresident individual, tate and trust which shall comprise:

(1) A tax at the rate of one-fourth of one percent on all wages.

(ii) A tax at the rate of three-eighths of one percent on all net earnings from self-employment.

(2) For each taxable year beginning on after January first, nineteen hundred seventy-one and ending on or before December first, nineteen hundred [eighty-five] eighty-six, a tax is hereby imposed on the wages earned, and net earnings from self-employment, within the city, of every nonresident individual, estate and trust which shall comprise:

(i) A tax at the rate of forty-five hundredths of one percent on all wages. (ii)

A tax at the rate of sixty-five hundredths of one percent on all net earnings from self-employment:

(3) For each taxable year beginning in nineteen hundred seventy and ending in nineteen hundred seventy-one, two tentative taxes shall be computed, the first provided in paragraph (1) and the second as provided in paragraph (2) and the tax for each such year shall be the sum of that proportion of each tentative tax which the number of days in nineteen hundred seventy and the number of days in nineteen hundred seventy-one, respectively, bears to the number of days in the entire taxable_year.

(4) For each taxable year beginning in nineteen hundred [eighty-five] eighty-six and ending in nineteen hundred (eighty-six] eighty-seven, two tentative taxes shall be computed, the first as provided in paragraph (2), and the second as provided in paragraph (1), and the tax for each such year

shall be the sum of that proportion of each tentative tax which the number of days in nineteen hundred [eighty-five] eighty-six and the number of days in nineteen hundred [eighty-six] eighty-seven, respectively, bears to the number of days in the entire taxable year.

§ 2. Paragraph one of subsection (c) of section six hundred fifteen of the tax law, as amended by chapter nine hundred eighty-two of the laws of nineteen hundred eighty-four, is amended to read as follows:

(1) income taxes imposed by this state or any other taxing jurisdiction, except city earnings taxes on nonresidents that are imposed upon and paid by taxpayers for taxable years beginning after December thirtyfirst, nineteen hundred seventy and before January first, nineteen hundred Ceighty-six] eighty-seven, pursuant to the authority of section twenty-five-m of the general city law, to the extent that the amount of such tax exceeds the tax computed as if the rates were one-fourth of one percent of wages subject to tax and three-eighths of one percent of net earnings from self-employment subject to tax;

§ 3. The opening paragraphs of subdivisions (a) and (b) and subdivision (d) of section one thousand three hundred four of such law,

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amended by chapter nine hundred eighty-two of the laws of nineteen hundred eighty-four, are amended to read as follows:

For taxable years beginning after December thirty-first, nineteen hundred seventy-five,

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ending on or before December thirty-first, hundred' [eighty-five] eighty-six, a tax (other than the city minimum income tax, the city separate tax relating to qualified higher education funds and the city separate tax on the ordinary income portion of lump sum distributions) imposed pursuant to the authority of section thirteen hundred one shall be determined in accordance with the following table:

For taxable years beginning after December thirty-first, nineteen hundred (eighty-five] eighty-six, a tax (other than the city minimum income tax, the city separate tax relating to qualified higher education funds and the city separate tax on the ordinary income portion of lump sum distributions) imposed pursuant to the authority of section thirteen hundred one shall be determined in accordance with the following table:

(d) For each taxable year beginning in nineteen hundred [eighty-five] eighty-six and ending, in nineteen hundred.[eighty-six), eighty-seven, two tentative taxes shall be computed, the first as provided in subdivision (a), and the second as provided in subdivision (b), and the tax for each such year shall be in the sum of that proportion of each tentative tax which the number of days in the first of such calendar years and the number of days in the following calendar year which fall' in the taxable year, respectively, bears to the number of days in the entire taxable year.

S 4. Separability. If any section or provision of this act shall be adjudged by any court of competent jurisdiction to be invalid, such judgment shalí not affect, impair or invalidate the remainder thereof but shall be confined in its' operation to the section provision thereof directly involved in the controversy in which such judgment shall have been rendered.

§ 5. This act shall take effect immediately.

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CHAPTER 365

(See FISCAL NOTE at end of Chapter.)

AN ACT to authorize the city of Rochester to provide increased pension

payments for certain retired policemen and firemen Became a law July 19, 1985, with the approval of the Governor. Passed on

Home Rule request pursuant to Article IX, section 2(b) (2) of the Constitution by a majority vote, three-fifths being presént. The People of the State of New York, represented in Senate and Assembly, do enact as follows:

Section 1. Notwithstanding the provisions of any general, special or local law, the city of Rochester is authorized and empowered to

to adopt local laws providing for additional supplemental pension payments to retired officers and members of the police and fire departments of the city of Rochester who have heretofore been retired pursuant to the

of nineteen hundred seven, entitled "An act constituting the charter of the city of Rochester" as amended and renumbered.

§ 2. The supplemental pension payment authorized herein shall not exceed an amount of two hundred dollars per annum commencing in the fiscal year ending June thirtieth, nineteen hundred eighty-six, two hundred dollars per annum commencing in the fiscal year ending Juné thirtieth, nineteen hundred eighty-seven, and three hundred dollars per annum commencing in the fiscal year ending June thirtieth, nineteen hundred eighty-eight, and shall be in addition to any other supplemental pension payment made pursuant to any general, special or local law enacted prior to the date of enactment of this act.

§ 3. The city of Rochester is further authorized to provide in its own budget or from funds otherwise available, the amounts necessary to pay EXPLANATION-Matter in italics is new; matter in brackets [] is old law such increased pensions herein authorized, no moneys belonging to any retirement or pension system or plan shall be appropriated or used for any purpose or for any payment authorized or required by any such local law.

5. 4. This act shall take effect July first, nineteen hundred eightyfive.

FISCAL NOTE. - This bill authorizes the city of Rochester to provide increased pension payments for certain retired policemen and firemen.

The level of supplemental pension payments per retiree will be $200 in the first and second year and $300 in the third year.

The cost of the supplemental benefit payments, for the City, is $9,200 in its fiscal years beginning July 1, 1985 and July 1, 1986, and $13,800 in its fiscal year beginning July 1, 1987.

The source of this fiscal noté is the Director of Finance of the City of Rochester.

CHAPTER 366

AN ACT to amend the executive law, in relation to authorizing the director of the office for the aging to establish

programs for informal caregiver training and repealing certain provisions thereof relating thereto

Became a law July 19, 1985, with the approval of the Governor.

Passed by a majority vote, three-fifths being present. The People of the State of New York, represented in Senate and Assenbly, do enact as follows:

Section 1. Legislative findings and intent. The legislature hereby finds and declares that, in order to simultaneously achieve the goals of reducing costly and inappropriate over-reliance on institutional care and enhancing, the ability of frail and disabled persons to continue liv ing in their homes and communities, the state must provide community and home-based assistance to such persons and their caregivers.

The legislature finds that the single, most important factor in maintaining the independence of frail and disabled persons is the presence of informal caregivers who provide and organize the provision of needed services. Relatives, friends and neighbors provide the major share of all care provided to such persons.

The legislature further finds that the availability of training and counseling to informal caregivers can help such caregivers deal with the stresses and responsibilities concomitant with providing care, as well as improving the quality and effectiveness of the care provided.

Recognizing the importance of meeting the needs not only of frail and disabled individuals, but of those caring for such persons, the legislature hereby establishes a program of informal caregiver training for the purposes of supporting the efforts of relatives, friends and neighbors, and thereby maximizing the contribution of informal caregivers in maintaining the independence of frail and disabled persons and forestalling or preventing their institutionalization.

ş2. The executive law is amended by adding a new section five hundred thirty-six-d to read as follows:

$. 536-d. Informal caregiver training. 1. The director, in consultation with the commissioner of health, the commissioner of social services, the commissioner of mental health, and the commissioner of mental retardation and developmental disabilities, is hereby authorized and directed, to the extent appropriations are available therefor, to develop,, establish and operate training programs for informal caregivers throughout the state for the purposes of assisting such caregivers and improving the quality of care provided to frail and disabled persons. The director shall also make available and encourage the utilization of such training programs.

2. Definitions. For the purposes of this section:

(a) "Informal caregiver" shall mean the family member or other natural person who normally provides the daily care or supervision of a frail or disabled person. Such informal caregiver may, but need not, reside in the same household as the frail or disabled person.

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(b) "Frail or disabled person" shall mean any person who is unable to attend to his or her daily needs without the assistance

regular supervision of an informal caregiver due to mental physical impairment. Such definition shall not exclude persons under eighteen years of age who suffer from mental or physical impairment.

(c). "Program". shall mean the program of informal caregiver training established by this section.

3. (a) The duties of the director pursuant to this section shall include, but not be

Cine develop and make available or approve a curriculum for informal caregiver training which considers and is easily adapted to an array of personal needs and disabilities, and which is sensitive to ethnic and community characteristics;

(ii) provide technical assistance and training to appropriate organic zations and groups who, in turn, shall provide training to informal caregivers; and

(iii) provide grants to appropriate organizations and groups to develop and make available approved curricula for informal caregiver training as well as disseminate information regarding the curriculum.

(b) Training shall include, but not be limited to:

(1) knowledge of major health problems and diseases, mental and physical disabilities, and the aging process;

(ii) practical skills required in providing personal care and support;

(iii) stress awareness and methods of dealing with stress caused by providing care;

(iv) financial management; and
(v) identification and utilization of available resources.
4. The director shall:

(a) Promulgate any rules and regulations necessary to carry out the provisions of this section.

(b) on or before the first day of January each year, submit a report to the governor, the temporary president of the senate and the speaker of the assembly, which shall include, but not be limited to:

(1) a financial report of the program's operation; (11), a profile of persons or groups receiving such training; and (iii) an analysis of the program's success in assisting informal caregivers and improving the quality of care provided by such persons.

§ 3. Section five hundred thirty-six-d of such law is repealed.

§ 4. This act shall take effect immediately provided, however, that the provisions of section three of this act shall take effect July thirty-first, nineteen hundred eighty-nine.

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CHAPTER 367

AN ACT to amend the tax law and the labor law, in relation to authoriz

ing the furnishing to the state department of labor certain information relating to the evaluation of federally funded job training programs

Became a law July 19, 1985, with the approval of the Governor.

Passed by a majority vote, three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows:

Section 1. Subdivisions five, six and seven of section one hundred seventy-one-a of the tax law, as added by chapter five hundred fortyfive of the laws of nineteen hundred seventy-eight, are renumbered subdivisions six, seven and eight and a new subdivision five is added to read as follows:

(5) Notwithstanding any law to the contrary and not later than September first, nineteen hundred eighty-five, the commissioner of taxation and finance shall enter into a cooperative agreement with the commissioner of labor for the delivery, to the department of labor of, information obtained pursuant to subdivision one hereof, which information shall be utilized to carry out the duties and responsibilities of such EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law

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department with respect to training programs funded pursuant to the provisions of the federal job training partnership act. Such information shall be made available by the deparment of labor to service delivery areas established pursuant to such act for the purpose of evaluating the effect on earnings of participation in such training programs. Such information shall include the quarterly gross wages paid to each employee but shall not include the name, social security number or any other information which could be used to identify the employee or the name identification number of the employer.

§ 2. Paragraph three of subsection (e) of section six hundred ninetyseven of such law, as amended by chapter sixty-five of the laws of nineteen hundred eighty-five, is amended to read as follows:

(3) Nothing herein shall be construed to prohibit the delivery by the tax commission to a commissioner of jurors, appointed pursuant to section five hundred four of the judiciary law, or, in counties within cities having a population of one million or more, to the county clerk of such county, of a mailing list of individuals to whom income tax forms are mailed by the tax commission for the sole purpose of compiling a list of prospective jurors as provided in article sixteen of such law. Provided, however, such delivery shall only be made pursuant to an order of the chief administrator of the courts, appointed pursuant to section two hundred ten of such law. No such order may be issued unless such chief administrator is satisfied that such mailing list is needed to compile a proper list of prospective jurors for the county for which such order is sought and that, in view of the responsibilities imposed by the various laws of the state the department of taxation and finance, it is reasonable to require the tax commission to furnish such list. Such order shall provide that such list shall be used for the sole purpose of compiling a list of prospective jurors and that such commissioner of jurors, or such county clerk, shall take all necessary steps to insure that the list is kept confidential and that there is no unauthorized use or disclosure of such list. Furthermore, nothing herein shall be construed to prohibit the delivery to a taxpayer or his duly authorized representative of a certified copy of any return report filed in connection with his tax or to prohibit the publication of statistics so classified as to prevent the identification of particular reports returns and the items thereof, or the inspection by the attorney general or other legal representatives of the state of the report or return of any taxpayer who shall bring action to set aside or review the tax based thereon, or against whom an action or proceeding under this chapter has been recommended by the commissioner of taxation and finance or the attorney general or has been instituted, or the

inspection of the reports or returns required under this article by the comptroller or duly designated officer or employee of the state department of audit and control, for purposes of the audit of a refund of any tax paid by a taxpayer under this article, or the furnishing to the state department of social services of the amount of an overpayment of income tax and interest thereon certified to the comptroller to be credited against past-due support pursuant to section one hundred seventy-one-c of this chapter and of the name and social security number of the taxpayer who made such overpayment or the furnishing to the New York state higher education services corporation of the amount of an overpayment of income tax and interest thereon certified to the comptroller to be credited against the amount of a default in repayment of a guaranteed student loan pursuant to section one hundred seventy-one-d of this chapter and of the name and social security number of the taxpayer who made such overpayment, or the furnishing to the state university of New York or the attorney general on its behalf of the amount of

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overpayment of income tax and interest thereon certified to the comptroller to be credited against the amount of a default in repayment of a state university loan pursuant to section one hundred seventy-one-e of this chapter and of the name and social security number of the taxpayer who made such overpayment, or the furnishing of employee and employer information obtained through the wage reporting system, pursuant to section one hundred seventy-one-a of this chapter, to the state department of social services for the purpose of verifying' eligibility for and entitlement to amounts of benefits under the social services law, locating absent parents and, in appropriate cases, establishing support obligations pursuant to the social services law and the family court act, and to the state department of labor for the purpose of identifying fraud and abuse within the unemployment benefits system and evaluating the effect on earnings of participation in training programs funded pursuant to the

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