2009 annual report, select committee on budget and tax reform

7/23/2019 2009 Annual Report, Select Committee on Budget and Tax Reform

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SELECT COMMITTEE ON BUDGET AND TAX REFORMCHAIR: Senator Liz Krueger

2009 Annual Report

SENATE

NEW

YORKSTATE


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SELECT COMMITTEE ON BUDGET AND TAX REFORM2009 Annual Report

CHAIR: Senator Liz KruegerSenator Neil Breslin

Senator Kenneth LaValle

Senator Kevin Parker

Senator Bill Perkins

Senator Michael Ranzenhofer

SENATE

NEW

YORKSTATE

Select Committee Staff

EXECUTIVE DIRECTOR: Michael Lefebvre

PRINCIPAL ANALYST: Richard Mereday

ADMINISTRATOR: James Schlett

MARCH 2010

Prepared by James Schlettwww.nysenate.gov/committee/budget-and-tax-reform


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Contents

I. Introduction 1

II. Select Committee 2009 Highlights 4

III. Public Hearing and Roundtable Summaries 5

Personal Income Tax Reform 5

Business Tax Reform 6Telecommunications Tax Reform 7

Property Tax Exemption Reform 9

Budget Rules Reform 11

IV. 2010 Objectives 13

V. Public Hearing and Roundtable Witness Lists 14

Albany Public Hearing: Thursday, March 12, 2009 14

Rochester Public Hearing: Thursday, April 30, 2009 15

New York Public Hearing: Thursday, May 21, 2009 15

Albany Roundtable: Wednesday, August 12, 2009 16

Albany Roundtable: Tuesday, October 13, 2009 17

New York Public Hearing: Thursday, December 17, 2009 18

VI. Index of Select Committee print and online news coverage in 2009 19


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1 INTRODUCTION

Complex. Antiquated. Onerous. Tese are just a few words that describe New York Statestax law. In many cases, it is a law that contains language that has changed little or not at all

over the years, even though the industries to which it applies have changed drastically. Withor without any changes, it hasnt gotten any easier to understand.

Each year, the quandaries of the tax law contribute to problems in New Yorks budgetprocess. But that process has its own set of problems. Tey are, namely, its short-sightednessand lack of transparency.

Over the past three decades, the Legislature has made numerous attempts to rectifythese faults inherent to New Yorks budget and tax laws. But for all their best intentions,these corrective measures were implemented in an uncoordinated or piecemeal fashion.And as they resolved one type of tax inequity, they oen created another.

By the beginning of , it became evident that New York tax policy needed a thor-

ough review. Te ad hoc changes to the states revenue system have created a tax structurethat is not linked to current policy goals. Te tax system is riddled with loopholes and taxexpenditures that need to be re-evaluated to determine whether they serve a public purpose.

With the pressing need for such a review in mind, the New York State Senate on Feb. , adopted Senate Resolution No. , which established the bi-partisan Select Commit-tee on Budget and ax Reform. Under the resolution, the Select Committee is to consist ofsix members who are appointed by the emporary President of the Senate. wo of those ap-pointments come at the recommendation of the Minority leader of the Senate. Te empo-rary President of the Senate also appoints the chair of the Select Committee, which has thesame authority as standing committees established under Article of the Legislative Lawand Senate Rule VII.

Senate emporary President Malcolm Smith appointed Senator Liz Kruegerchair-woman of the Select Committee. Senator Krueger, who represents District in Manhat-tan, was also appointed vice-chair of the Senate Finance Committee. Other members of theSelect Committee include:

Senator Neil Breslin, who represents District in Albany. He is chairman of theSenate Insurance Committee;

Senator Kenneth LaValle, who represents District in Selden. He is chairman of theSenate Minority Conference;

Senator Kevin Parker, who represents District in Brooklyn;

Senator Bill Perkins, who represents District in Harlem. He is chairman of theSenate Corporations, Authorities and Commissions Committee;

Senator Michael Ranzenhofer, who represents District in Williamsville. He is aranking minority member of the Aging Committee.

I. Introduction


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2SELECT COMMITTEE ON BUDGET AND TAX REFORM 2009 ANNUAL REPORT

o address inequities in the tax system and inefficiencies in the budget process, Chair-woman Krueger tasked the Select Committee with evaluating proposals to create morerational and responsive policies that will better enable the state to meet its fiscal needs inthe st century. At the same time, she directed it to explore ways to assure all New Yorkersthat the taxes they pay are equitable in relation to their neighbors.

Te Select Committees approach to these charges in included collecting public

feedback on various budget and tax reform proposals at public hearings and roundtablemeetings statewide. Te Select Committees staff indexed and evaluated past and presentproposals raised by the Executive and Legislative branches. Aer each meeting or seriesof meetings, the Select Committees staff issued an in-depth report detailing its findingsand conclusions based on testimony collected at the public hearings and roundtables. Tereports are then used to guide reform legislation.

o carry out these tasks, the Select Committee employed:

Michael Lefebvre, executive director;

Richard Mereday, principal analyst;

James Schlett, administrator.

Tis annual report highlights the Select Committees activities throughout .


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II. Select Committee

2009 Highlights

Te Select Committee held six public hearings statewide, including two in roundtableformat. Meetings were held in Albany (three), New York (two) and Rochester (one).

At the public hearings and roundtables, the Select Committee explored reforms re-garding personal income taxes, business and banking taxes, telecommunications taxes,property tax exemptions and budget processes.

Te Select Committee received oral and written testimony from a total of expertsfrom around the country ( oral and/or written; written only).

Te Select Committee staff issued four reports. Te reports detail the staffs findingsand conclusions based on testimony collected at the public hearings and roundtables.

In connection to the Select Committees personal income tax public hearing, Chair-woman Krueger introduced legislation (S.) proposing to establish a middle-classcircuit breaker tax credit that would be phased in over four years. Te bill would pro-vide tax relief to households with an adjusted gross income of less than ,annually, broadening the reach of the states existing circuit breaker program.

In connection to the Select Committees business and banking tax public hearings, Chair-woman Krueger sponsored legislation (S./A.) that proposed to align New YorkCitys business and banking tax structures with those of the state. Both the Senate andAssembly in June passed this legislation, which the governor signed into law on July .

Te Select Committee launched a Web site (nysenate.gov/committee/budget-and-tax-reform),on which it posts information about upcoming events, videos of public hearings, writtentestimony and transcripts gathered at those meetings and staff reports.


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5 PUBLIC HEARING AND ROUNDTABLE SUMMARIES

III. Public Hearing and

Roundtable Summaries

Personal Income Tax ReformExploring progressive changes to New York States personal income tax system.

Public hearing:Albany, March , .Te issue: Te recession and its strangle hold on New York States traditional revenue sourcesexposed vulnerabilities and inequities in the states tax policy. New Yorks overdependence ontax revenues from Wall Street, coupled with the mounting financial pressures on middle-incomehouseholds, created in an imperative for lawmakers to reassess how and where the statepulls its revenues. Te Select Committee examined proposals for establishing a more progressivepersonal income tax (PI) system. Among the proposals the committee examined were Senator

Eric Schneidermans proposal (S.) that would create new income tax brackets for New York-ers earning over , annually; thus eliminating the flat marginal tax rate of . percentfor households earning , and up. Te committee also examined Senator Jeff Kleinsproposed legislation (S.), which also establishes new higher income brackets while providingrelief to lower income taxpayers in the form of debit cards.

Findings:

o guard against any volatility to which a PI adjustment could expose New Yorksbudget, lawmakers could build large reserves or rainy day funds with excess revenues.

New revenues from a PI adjustment could also go toward a new middle-income property tax

circuit breaker program, which could replace the Middle Class SAR Rebate Check Program. At little cost, owing to current deflationary pressures, New York could index its tax

brackets to inflation, much like the federal income tax system.

A PI adjustment finds its greatest support when it is limited to addressing the sudden lossof revenue from a cyclical economic downturn, much like the - PI surcharges.

S. would place the share of income taxes paid by the top percent above percentor percent, potentially further exposing New Yorks budget to the volatility of thefinancial services sector and financial markets. But volatility is less of a short-term con-cern because the income of the top percent has already fallen from its unsustainablelevels reached during the economys boom years.

Te new tax brackets proposed in S. and S. would put New Yorks top rate in leaguewith Californias new top rate of . percent. Although opponents of both bills warned thelegislation would scare away businesses and result in the flight of wealthy residents, researchdone on similar PI adjustments in California and New Jersey suggests otherwise.


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Conclusion:Te Select Committee staff recommended exploring what steps are necessaryto achieve the following:

Creating a more robust rainy day fund to shield the state from PI volatility.

Establishing PI brackets system that is indexed to inflation.

Creating of a progressive PI circuit breaker credit that is based on both households

income and need.

Outcome:During the - budget negotiations, Chairwoman Krueger developedand presented an alternative PI model that was more progressive than the system includedin the enacted budget. She also introduced legislation (S.) proposing to establish amiddle-class circuit breaker tax credit that would be phased in over four years. Te billwould provide tax relief to households with an adjusted gross income of less than ,annually, broadening the reach of the states existing circuit breaker program.

Business Tax Reform

Evaluating the equitability of New York States business and banking tax structures and

their effectiveness to foster economic growth statewide.

Public hearings:Rochester, April ; Manhattan, May , .Te issue:For years, New York State has taken a shoot-from-the-hip approach towardeconomic development in regard to its use of tax benefits. Teir aim has been questionable;their results have been hit or miss. By , New York faced the dilemma of declining taxrevenues and a heightened need to spur job growth, making it all-the-more important forthe state to more strategically employ its tax benefits. Given this predicament, the SelectCommittee reviewed the New Yorks Corporate Franchise ax and Bank ax (Articles -A

and of the ax Law, respectively), with an emphasis on the effectiveness of various taxbenefits and whether they create inequities in the states business environment. It also ex-plored ways to ensure these two parts of the ax Law better reflect the present-day makeupof the industries to which they apply. While the Rochester public hearing focused on taxeslevied on manufacturers and small business, the Manhattan public hearing examined moreclosely tax exemptions for the financial services sector.

Findings:

Unequal treatment under the Corporate Franchise ax begins at businesses inception,when entrepreneurs decide on the structure of their entity (e.g. S corporation vs. C cor-

poration). Te inequities persist as companies determine the percentage of their taxablein-state activities through the recently-adopted single sales apportionment factor.

Te cumulative impact of all of New Yorks taxes makes various tax incentives offered un-der the Corporate Franchise ax essential to ensuring in-state businesses competitiveness.But since New York became the first state to introduce an investment tax credit years


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ago, its effectiveness has been diminished through restrictions put on credits usage andthe complexity associated with receiving them. Tis trend has continued in other Corpo-rate Franchise ax expenditures, most notably in the Empire Zones program.

Over the past several years, the ri between the business and banking tax laws for NewYork State and New York City has widened, creating mounting administrative burdensfor, and inequities among, city companies. Te discrepancies between the two tax sys-tems worsened in , when the state closed four major big business tax loopholes andthe city did not conform to those changes.


Incorporating other states business tax incentives that have successfully spurred jobcreation into whatever replaces the Empire Zones Program aer it expires in .

Establishing a simplified and fully accountable application process through which smallbusiness can more easily apply for tax incentives.

Outcome:Chairwoman Krueger sponsored legislation (S./A.) that proposed to alignNew York Citys business and banking tax structures with those of the state. Both the Senateand Assembly in June passed this legislation, which the governor signed into law on July .

Te Select Committee issued a staff report on business taxes in August.

Telecommunications Tax Reform

Modernizing New York States telecommunication taxes.

Roundtable:Albany, August , .Te Issue:echnological advances in the telecommunications industry continue to out-pace New York States attempts to tax service providers in an equitable way. New telecom-munication technologies continue to emerge and broaden their base at a rapid pace, andtraditional technologies are just as quickly reaching into new markets. Te states telecomtaxes, like the industry to which they apply, have evolved. But by the st century, thisevolution has created disparate tax treatments for everything from right-of-ways to regula-tory fees, resulting in inequities among providers that deliver similar services via differentmeans. Te Select Committee convened a roundtable meeting to explore ways to modernize

the states telecom taxes. Te roundtable came less than two months before the New YorkDepartment of axation and Finance issued a report detailing the states various telecomtaxes. Te Select Committees report on inequities in the telecommunications system com-plimented this agencys report, which the Legislature ordered in the - budget.


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Findings:

Disparate treatments in New Yorks telecommunications tax system largely stem fromlawmakers endeavors to level the playing field by expanding the monopolistic-erapractices to unregulated utilities and newer technologies. Key inequities identified bystate and industry representatives included:

Cable companies do not pay property taxes on network equipment on private prop-erty, while telecoms similarly-sited equipment is subject to taxation.

raditional telecoms are exempt from paying property taxes on electronic attach-ments connected to cables in public rights-of-way, while cable companies are requiredto pay taxes on this similarly-sited equipment.

Te New York State Office of Real Property Services requires cable companies to pro-vide less extensive data on their networks, compared to what is required of traditionaltelecoms.

Purchases of equipment for cable television networks are subject to a sales tax whileequipment purchased for traditional telecom networks are not subject to the tax.

Voice over Internet Protocol (VoIP) and wireless telephone service providers are notrequired to contribute to the argeted Accessibility Fund of New York (AF) whilelandline telephone companies are subject to that fee.

E- fees are not collected on prepaid wireless phone cards while a . monthlystate surcharge is levied on customers postpaid wireless communications bills.

raditional telecoms offering both video and voice services are required to pay thePublic Service Commission (PSC) the Section -A assessment for telephone-relatedregulation and the Section assessment fee for television-related regulation whilesome cable companies engaged in the same activates only pay the latter.

Direct broadcast satellite providers do not pay the PSC the Section assessment feethat cable and telecom companies pay when they provide video services.

Direct broadcast satellite providers are not required to pay the video franchise feesboth cable and traditional telephone companies pay to local governments when pro-viding multichannel video programming services in their communities.

New Yorks telecommunications tax policy runs counter to the goals of the states eco-nomic development and regulatory policies. High tax rates, unequal tax treatments andheavy administrative burdens threaten investment in broadband networks, which arecrucial to attracting and maintaining businesses. By creating a tax structure that is moreonerous on regulated utilities, the state is inadvertently steering New Yorkers toward

non-regulated utilities that are not subject to the consumer protection provisions in theelephone Fair Practice Act.

elecommunications taxes and fees represent a vital component of local governmentsrevenuetotaling almost million in . But industry representatives warnedthis revenue is not sustainable due to trends steering consumers toward services and


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providers that are not taxed. Any state attempts to simplify or equalize the telecommu-nications tax system would impact local governments significantly. Along with these lo-cal concerns, there are several federal telecommunications-related laws which lawmak-ers need to consider when looking to reform the tax system. Tey include Te CableAct of , Te elecommunications Act of , Te Federal Internet ax FreedomAct () and Te Federal Mobile elecommunications Sourcing Act ().

Te telecommunications industry is largely in agreement that taxes should be based onthe type of servicenot the means through which it is delivered. Tere is also a consensusthat functionally-equivalent services should be taxed the same way. In recent years, severalstates have overhauled their telecommunications tax system, and roundtable participantssingled out Virginias reform as being the most comprehensive and equitable. Tecable industry came out in favor of reforms enacted by Virginia, Massachusetts, Ohio,North Carolina and ennessee, but satellite companies have challenged most of thesemeasures with lawsuits. wenty-three other states have opted to modernize their tele-communication taxes by adopting the definitions in the Streamlined Sales and Use axAgreement, a collaborative project of the National Governors Association and National

Conference of State Legislatures intended to simplify states sales tax systems.


Implementing a streamlined tax system that utilizes universally-accepted definitionsand ultimately reduces administrative burden.

Developing a more standardized method for imposing real property taxes on traditionaltelecoms and cable television companies.

Creating a uniform and competitively-neutral tax structure for multichannel video

programming services.

Outcome: Te Select Committee in began exploring legislation that would createa more streamlined telecommunications tax system and a more competitively-neutraltax structure for multichannel video programming services. Tis examination willcontinue this work in .

Te Select Committee issued a staff report on telecommunications taxes in October.

Property Tax Exemption ReformEvaluating the needs for and costs of New York State property tax exemptions.

Roundtable:Albany, October , .Te Issue: Te rampant growth of property taxes throughout New York State over the pastquarter century has fueled an ever-growing demand for relief in the form of exemptions.


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But higher taxes call for more relief, which results in higher taxes. Te fiscal impacts ofthis vicious cycle prompted the Select Committee to re-evaluate the various real propertytax exemptions New York provides to nonprofit organizations, educational organizationsand other institutions. It also reviewed the -year history of proposals and recommenda-tions raised by multiple Legislature committees and Executive commissions and agencies tointroduce more parity and local government control into the exemption system. Between

and , the equalized exempt value of property statewide jumped percent from billion to billion. Tat meant there was a significant chunk of additional prop-erty value that local governments could not tax to fund municipal operations and schools;thus making non-exempt taxpayers shoulder a heavier tax burden.

Findings:

Over the past decade, the Legislature has created or expanded several property tax ex-emptions. Tese unfunded mandates ranged from exemptions for volunteer firefightersand ambulance workers to first-time homeowners to agricultural structures. With manyof these exemptions, local governments either requested or opted into them.

New Yorks process for providing local governments with compensation for state landswithin their borders has become more irregular because of the Legislatures actions overthe past decade. Te decision to make all state land used for public use in Put-nam County subject to taxation exacerbated the patchwork of state land compensationmethods, which include various tax-based programs, payment in lieu of taxes (PILO)programs and hybrid programs. State agencies and commissions over the past threedecades have made multiple recommendations to establish a uniform PILO programfor all state land, but those proposals have gone nowhere. Most other new state financialaid measures for exempt property have been limited to communities with heavy rail-road ceilings, agricultural assessments and forestry exemptions.

Despite the public outcry over high property taxes, the Legislature has not lost its appetitefor property tax exemptions. In , at least a dozen bills were introduced in the Senateproposing to create new exemptions or broaden existing ones. Just as many one-house billswere introduced in the Assembly. Te legislation largely focuses on residential and agricul-tural exemptions. As with many of the exemptions enacted over the past decade, some ofthe legislative proposals originated with local requests or feature local options.

Over the past decade, the Legislature has largely focused its reform efforts on curtail-ing the growth of exemptions claimed by religious, educational and moral and mentalhealth nonprofit organizations. Despite this focus, the ranks of these groups havegrown throughout the state. For example, the number of educational nonprofit orga-

nizations last year totaled ,, marking a . percent increase from and a .percent jump from . Nonprofit exemptions for the benefit of the moral and mentalhealth of men, women and children totaled , last year, up . percent from and . percent from . Senators have argued some of this growth is being drivenby nonprofit entities that cater to their members special interests. But the ranks ofnonprofit entities have swelled significantly as they moved to fill the social services void


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11 TRANSPARENCY

le by the state, particularly through the deinstitutionalization of psychiatric centers inthe s. Te state Constitution guarantees exemptions for religious, educational andcharitable organizations, but it is within the Legislatures authority to establish defini-tions for those categories.

Not wanting to cross the line separating church and state, the Legislature and courtshave largely declined to place limitations on property tax exemptions claimed by reli-

gious organizations. Such apprehensions have derailed attempts to contain nonprofitexemption growth by establishing stricter definitions for eligible nonprofits and landuse requirements. However, outside the realm of religion, the Legislature is in a bet-ter position to differentiate and draw lines between taxable and tax-exempt propertyowned by nonprofit organizationseven under existing statute.


Stemming the proliferation of exemptions by requiring legislators to include moredetailed fiscal notes in property tax exemption bills. Te notes should detail possible

funding sources for the unfunded mandates and local government fiscal impacts.ORPS should provide assistance in determining these financial projections.

Granting local governments more authority in accepting and administering propertytax exemption applications and in determining what parts of unused and vacant prop-erty can be tax-exempt.

Limiting the states exposure to volatile local property tax rates and establishing moreequitable and uniform PILO compensation mechanism for state-owned lands.

Outcome:Te Select Committee in late continued to refine Chairwoman Kruegerscircuit breaker legislation, which she will continue to push for in . As detailed in the

property tax exemption report, at least two major studies on property tax reform and taxexemptions conducted over the past decade have strongly recommended the creation of abroader personal income circuit breaker program.

Te Select Committee issued a staff report on the property tax exemptions in December.

Budget Rules Reform

Improving transparency, forecasting and flexibility in New York States budgetary process.

Public Hearing:Manhattan, Dec. , .Te Issue:By December , New York again found itself in the midst of a fiscal crisis re-quiring the passage of another deficit reduction plan. While the economic downturn drovemany of the states budgetary problems, they were agitated severely by inadequate planningprocedures that impede transparency, forecasting and flexibility. In , the Legisla-ture and former Governor Eliot Spitzer passed a series of budget reforms, which required


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everything from the creation of joint conference committees to the itemization of memberitems in resolutions. But many of these new rules have not been implemented as initiallyintended, or at all. Recognizing that more changes are necessary to establish a more stablefiscal environment throughout New York, the Select Committee convened a roundtable toimprove transparency, forecasting and flexibility in the budget process.

Findings: Te Select Committee staff report on the budget reform public hearing wasreleased in early .


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13 2010 OBJECTIVES

IV. 2010 Objectives

Generally Accepted Accounting Principles

In , the Select Committee focused much of its attention on gathering public feed-

back on an array of reform issues, including personal incomes taxes, businesses taxes, telecom-munications taxes, property taxes and budget processes. Te Select Committee in willcontinue to monitor these issues and examine ways to improve them, with particular atten-tion being placed on ongoing initiatives to align the states business and banking taxes and tofurther establishing tax parity with New York City.

Looking forward, the Select Committees objectives for include:

Resolving, through legislation or budget initiatives, the budget and tax policy problemsraised during previous public hearings. Tese actions might include proposals for:

A comprehensive property tax bill that features targeted property tax relief based onincome and need (i.e. circuit breaker). It should also include aspects of local govern-

ment consolidation measures and property tax exemption reforms.

A tax structure that treats telecommunication companies more equitably by basing taxa-tion on the services they provided instead of the means through which they are delivered.

A budget process that encourages long-term planning and public participationthrough the adoption of a two-year budget cycle, the creation of a legislative budgetoffice, the adoption of a budget based on Generally Accepted Accounting Principlesand a later start for the fiscal year.

A revenue-neutral and progressive personal income tax system that is indexed to inflationand features smaller and more numerous income brackets, similar to the federal system.

New issues that the Select Committee expects to explore in with statewide publichearings include a systematic overhaul of the property tax system, an Empire Zone re-placement program, sales tax parity among services and a review of energy tax exemptions.

o further the dialog and public understanding of the complex budget and tax issues theSelect Committee examines, it will continue issuing staff reports aer public hearings androundtable meetings. Select Committee updates and reports will continue to be regularlyposted on its Web site.


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V. Public Hearing and

Roundtable Witness Lists

I. ALBANY PUBLIC HEARINGExploring progressive changes to New York States personal income tax system

Tursday, March

Oral and/or Written estimony Given By

Donald Boyd

Senior FellowNelson A. Rockefeller Institute of Government

Ken PokalskySenior Director of Government AffairsBusiness Council of New York State

Frank Mauro

Executive DirectorFiscal Policy Institute

E.J. McMahon

Executive DirectorEmpire Center for New York State Policy

Jessica Wisneski/Bob Cohen

Legislative Director/Policy DirectorCitizen Action of New York

Elizabeth Lynam

Deputy Research DirectorCitizens Budget Commission

Ron DeutschExecutive DirectorNew Yorkers for Fiscal Fairness

Jason Angell

DirectorCenter for Working Families

Marina Marcou-OMaileyPolicy AnalystAlliance for Quality Education

Written estimony Only Submitted By

Daniel Hahn

DirectorLutheran Statewide Advocacy

Fran urner

Director of the Legislative andPolitical Action DepartmentCivil Service Employees Association of New York

Richard Gilbert

Regional Vice PresidentInterfaith Impact of New York State

Bruian McDonnell

Legislative DirectorAmerican Federation of State County andMunicipal Employees

Dan Jacoby


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15 PUBLIC HEARING AND ROUNDTABLE WITNESS LISTS

II. ROCHESTER PUBLIC HEARING

Weighing the fairness of the corporate anchise tax and the effectiveness of its tax expenditures

Tursday, April ,


Judy Seil

Executive DirectorMonroe County Industrial Development Agency

Christopher Koetzle

Vice President of Membership ServicesSupport Services Alliance

Randy WolkenPresidentManufacturing Association of Central New York

Ken Pokalsky

Senior Director of Government AffairsBusiness Council of New York State

Chris Wiest

Vice President of Public Policy and AdvocacyRochester Business Alliance

Brian SampsonExecutive DirectorUnshackle Upstate


Jon Greenbaum

Lead OrganizerMetro Justice of Rochester

III. NEW YORK PUBLIC HEARING

Evaluating the equitability of New York States business and banking tax structures and

their effectiveness to foster economic growth statewide

Tursday, May ,


Matthew Gardner

Executive DirectorInstitute on Taxation and Economic Policy

Michael Smith

PresidentNew York Bankers Association

James Parrott

Chief EconomistFiscal Policy Institute

Patrick Fleenor

Chief Economiste Tax Foundation


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Nathan Newman

Policy Directore Progressive States Network, Tax Section

Brian Model

DirectorStonehenge Capital Co.

Nancy Donahoe Lancia

Managing Director of State Government AffairsSecurities Industry and Financial MarketsAssociation

Peter Faber

Chairmane Partnership for New York City, TaxCommittee

Angela MieleVice President of ax PolicyMotion Picture Association of America

Tomas Riley

ChairmanNew York State Society of Certified Public

Accountants, Legislative Task Force


Jon Huddleston

Executive DirectorMultistate ax Commissione Clearing House Association

IV. ALBANY ROUNDTABLE

Roundtable on Modernizing New York States Telecommunications Taxes

Wednesday, August ,


Stephen Kranz

PartnerSutherland Asbill & Brennan LLP

Jeremy Kudon

Senior AssociateOrrick & Herrington LLP

(for DirectTV/Dish Network)

Scott Mackey

PartnerKimbell Sherman Ellis LLP(for Verizon/Verizon/Wireless/AT&T/Sprint/T-Mobile)

Victor Mallison

Executive Deputy DirectorNew York State Office of Real Property Services

Louis Manuta

Senior AttorneyPublic Utility Law Project of New York


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17 PUBLIC HEARING AND ROUNDTABLE WITNESS LISTS

Scott Olson

MemberCooper Erving and Savage LLP(for the New York State Wireless Association)

Robert Puckett

PresidentNew York State Telecommunications Association

Eric resh

PartnersSutherland Asbill & Brennan LLP(for the Cable TelecommunicationsAssociation of New York)

V. ALBANY ROUNDTABLE

Evaluating the needs for and costs of New York State property tax exemptions

uesday, October ,


Kyle McCauley

Director of Government RelationsNew York State Catholic Conference

H. William Batt

Executive DirectorCentral Research Group

Gene DeSantis

Partner

Malkin & Ross (for New York State CampDirectors Association)

Carol LaGrasse

Presidente Property Rights Foundation of America

Brian Houseal

Executive Directore Adirondack Council

Gerald Jennings

MayorCity of Albany

Michael Kenneally

Associate Counsele Association of Towns of the State of New York

David Little

Director of Government RelationsNew York State School Boards Association

Victor Mallison/Jim Dunne/ Jim OKeefe

Deputy Executive Director/Director of

Research/CounselNew York State Office of Real Property Services

Frank Mauro

Executive DirectorFiscal Policy Institute

Patricia Salkin

Director of Government Law CenterAlbany Law School

Bill McCarthy

YMCAs of New York State

Barbara VanEpps

Deputy DirectorNew York State Conference of Mayors


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Sue Ellen Wagner

Executive Director/Vice PresidentHealthcare Trustees of New York State/Com-munity Health for the Healthcare Associationof New York State

Lawrence Witul

Assistant DirectorNiagara County Industrial DevelopmentAuthority

Michael West

Legal AdvisorNew York Council of Nonprofits


Jonathan Small

Government Relations ConsultantNonprofit Coordinating Committee of New York

VI. NEW YORK PUBLIC HEARING

Improving transparency, forecasting and flexibility in New York States budget process

Tursday, December ,


E.J. McMahon

DirectorEmpire Center for New York State Policy

George SweetingDeputy DirectorIndependent Budget Office of New York City

Ron Deutsch

Executive DirectorNew Yorkers for Fiscal Fairness

Carol OCleireacain

Senior Fellow

Brookings Institution

Elizabeth Lyman

Deputy Research DirectorCitizens Budget Commission

Dick Dadey/Rachel FaussExecutive Director/Policy and ResearchAssociateCitizens Union of the City of New York

Sally Robinson

Issues and Advocacy Vice PresidentLeague of Women Voters of New York State

Written estimony Only Received From

Blair Horner

Legislative DirectorNew York Public Interest Group

Stephen Acquario

Executive DirectorNew York State Association of Counties


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19 INDEX OF SELECT COMMITTEE PRINT AND ONLINE NEWS COVERAGE IN 2009

VI. Index of Select Committee print

and online news coverage in 2009

New York State Senate to hold public hearing on progressive taxatione Albany Project (Albany, blog)March , http://www.thealbanyproject.com/diary//

A more progressive income tax in our state

e Jefferson Democrat(blog)http://www.jeffersondemocrat.org///more-progressive-income-tax-in-our.html

A thousand opinions on effect and future of millionaires tax

e Capitol(Online news publication)March , http://www.nycapitolnews.com/news//ARICLE//--.html

Business Council opposes personal income tax hike in budget testimony

Business Council Capital Business Blog(Albany, blog)March , http://capitalbusinessblog.bcnys.org/index.php///business-council-opposes-person-al-income-tax-hike-in-budget-testimony/

Schlett hired by Albany panel

Watertown Daily TimesMarch ,

BCNYS to testify at Senate hearing on corporate tax reform

Business Council Capital Business Blog(Albany, blog)April , http://capitalbusinessblog.bcnys.org/index.php///bcnys-to-testify-at-senate-hearing-on-corporate-tax-reform/

NYSSCPA Past President estifies for ax Reform

CPA.Blog(Web site of the New York State Society of CPAs, New York)May , http://www.nysscpa.org/blog////nysscpa-past-president-testifies-tax-reform


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Bloomberg, Quinn Seek Billions in Breaks for Business

e Village Voice New York State News Blog(New York)June , http://blogs.villagevoice.com/runninscared/archives///bloomberg_quinn.php

ax Inequities Boost N.Y. Phone Costs

Bloomberg.comSeptember , http://www.bloomberg.com/apps/news?pid=&sid=ayIGujmbM

Jennings will join Senate in roundtable on prop tax exemptions

e Times Union Capital Confidential (Albany, blog)October , http://blog.timesunion.com/capitol/archives//jennings-will-join-senate-in-roundtable-on-prop-tax-exemptions/

Senate committee to discuss tax exemptionsWRGB CBS (Schenectady)October , http://www.cbsalbany.com/news/tax--exemptions-senate.html

Lawmakers question property-tax exemptions

e Ithaca JournalOctober ,

Property tax exemptions questioned by lawmakers

Press & Sun-Bulletin(Binghamton)

October ,

Your Property ax Burden Te Why.

Albany Citizen One(blog)October , http://albanycitizenone.blogspot.com///your-property-tax-burdenthe-why.html

rading Ideas on State Deficit

e Times-Union(Albany)October ,

http://www.timesunion.com/AspStories/story.asp?storyID=

State property tax exemptions scrutinized

Rochester Democrat and ChronicleOctober ,


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21 INDEX OF SELECT COMMITTEE PRINT AND ONLINE NEWS COVERAGE IN 2009

Property-tax exemptions questioned by lawmakers

e Journal News (Westchester County)October ,

NY property tax exemptions draw scrutiny

Star Gazette (Elmira)

October ,

estimony to Senate roundtable provides multiple perspectives

Property Tax Monitor (New York State Office of Real Property axes newsletter, Albany)November http://www.orps.state.ny.us/monitor/nov/nov.pdf

No easy fix to tax-exemption problem

e Legislative Gazette(Albany)November ,

http://www.legislativegazette.com/Articles-c----._No_easy_fix_to_taxexemption_problem.html

Elmira tax rate up . in proposed budget

Star-Gazette (Elmira)November , http://pqasb.pqarchiver.com/stargazette/access/.html?FM=ABS

Report: Rein in property tax exemptions

Press & Sun-Bulletin(Binghamton)December ,

http://www.pressconnects.com/apps/pbcs.dll/article?AID=

Report: Rein in property tax exemptions

e Ithaca JournalDecember , http://pqasb.pqarchiver.com/ithacajournal/access/.html?FM=ABS

Senate report: Exemptions, tax cap at odds

Poughkeepsie JournalDecember ,

http://pqasb.pqarchiver.com/poughkeepsiejournal/access/.html?FM=ABS

Property tax fix pondered in N.Y. Senate

Rochester Democrat and ChronicleDecember , http://pqasb.pqarchiver.com/democratandchronicle/access/.html?FM=ABS


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ABOVE:(Right to le) Senators Bill Perkins,Liz Krueger and Kevin Parker at the SelectCommittee on Budget and ax Reforms

public hearing on improving New YorkStates budget process on December , in Manhattan.

COVER:Senator Liz Krueger speaks toexperts at the Select Committee on Budgetand ax Reforms roundtable meeting onmodernizing New York States telecom-munications taxes on October , inAlbany.


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2009 annual report, select committee on budget and tax reform

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