New York S 4944: Requires medallion owners to manage payments of the congestion surcharge

Bill Text

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S04944 Summary:

BILL NOS04944 

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SAME ASSAME AS A04520

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SPONSORCOMRIE

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COSPNSR

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MLTSPNSR

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Amd §1299-b, Tax L

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Requires medallion agents to manage payments of the congestion surcharge.

Go to top S04944 Actions:

BILL NOS04944 

&nbsp

02/14/2025REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

01/07/2026REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Go to topS04944 Committee&nbspVotes:

Go to topS04944 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS04944 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 4944

 2025-2026 Regular Sessions

 IN SENATE

 February 14, 2025
 ___________

 Introduced by Sen. COMRIE -- read twice and ordered printed, and when
 printed to be committed to the Committee on Investigations and Govern-
 ment Operations

 AN ACT to amend the tax law, in relation to requiring medallion agents
 to manage payments of the congestion surcharge

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Subdivision (a) of section 1299-b of the tax law, as
 2 amended by section 3 of part R of chapter 59 of the laws of 2021, is
 3 amended to read as follows:
 4 (a) Notwithstanding any provision of law to the contrary, any person
 5 that dispatches a motor vehicle by any means that provides transporta-
 6 tion that is subject to a surcharge imposed by this article, including
 7 transportation network companies as defined in article forty-four-B of
 8 the vehicle and traffic law, shall be liable for the surcharge imposed
 9 by this article, except where agents licensed by the taxi and limousine
 10 commission are authorized on behalf of medallion owners to manage the
 11 medallions and/or make payments of the surcharge as laid out in article
 12 twenty-nine-A of this chapter, such agents are solely liable for making
 13 these payments absent a good faith dispute of the amount owed. Where
 14 agents licensed by the taxi and limousine commission are authorized on
 15 behalf of medallion owners to manage the medallions and/or make payments
 16 of the metropolitan transportation authority improvement zone surcharge
 17 such agents are entitled to make batch payments of all medallions
 18 managed with an accounting of each medallion trip represented in the
 19 batch payment, except that in the case of taxicab trips and HAIL vehicle
 20 trips that are also subject to tax pursuant to article twenty-nine-A of
 21 this chapter:
 22 (1) [a] A TSP that collected the trip record and trip fare shall with-
 23 hold from daily collections the surcharges due on such trips, and shall
 24 withhold from such collections the surcharges due on cash trips. If the

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD06045-01-5

 S. 4944 2

 1 TSP's daily collections, after retaining any fees to which it is enti-
 2 tled pursuant to a contract with such taxicab owner or HAIL vehicle
 3 owner, are insufficient to cover the surcharges due on such cash trips,
 4 the TSP shall withhold an amount from subsequent daily collections, to
 5 the extent funds are available, until all surcharges due for a monthly
 6 period have been withheld. If a TSP is unable to withhold all the
 7 surcharges due in a monthly period, it shall withhold such unwithheld
 8 surcharges from daily collections in the next monthly period. A TSP
 9 shall be jointly liable for the surcharge imposed by this article for
 10 all trips for which the TSP collected the trip record, but shall be
 11 relieved of liability for any surcharges attributable to cash trips for
 12 which it was unable to withhold the surcharges because there were insuf-
 13 ficient daily collections during twelve successive monthly periods.
 14 (2) The TSP shall be responsible for filing monthly returns reporting
 15 the surcharges due on all trips for which it collected trip records,
 16 shall remit the surcharges withheld on all such trips and shall report
 17 any unwithheld surcharges due because of insufficient daily collections
 18 to cover the tax due on cash trips. For purposes of this section, the
 19 terms "taxicab trips," "HAIL vehicle trips," "taxicab owner," "HAIL
 20 base