The Trusted Professional

October 1998 Issue

Understanding the Legislative Process in New York State

With election day approaching, the NYSSCPA reminds members that the legislative process in New York is a complicated one. Each year, the New York Senate and Assembly consider up to 2,000 bills, respectively; however, only a small fraction become law.

Ideas for legislation derive from constituents, legislators, state agencies, or organizations espousing a cause. Drafting an idea into legislative language is often done by the staff of the Legislative Bill Drafting Commission. Sometimes an attorney or an interest group will draft a bill and hunt for a prominent legislator on a relevant committee to act as a sponsor. Experts working at state agencies, the Senate and Assembly, or the executive branch also can draft legislation.

With the exception of the Executive Budget submission by the Governor, only legislators or standing committees of the Senate and Assembly can introduce a bill, though more than one legislator can serve as sponsor. Once introduced, a bill goes to the Introduction and Revision Office where it is examined and corrected, assigned a number in the order in which it is introduced, forwarded to the appropriate standing committee, and entered in the Senate or Assembly. All bills carry a title that gives a brief description and the introducer's name. A bill must be introduced in both houses of the legislature before it can be seriously considered.

Different types of legislative proposals include:

Companion Bills identical bills introduced separately in each house, with each bill carrying only the number and sponsor of the house in which it was introduced.

Multi-sponsored Bills bills sponsored by two or more legislators in the same house. The primary sponsor, whose name appears first, retains exclusive control over the bill.

Uni-Bills bills introduced simultaneously in both the Senate and the Assembly, which lists both bill numbers assigned by each house, and the Senate and Assembly sponsors. It remains co-sponsored as long as any subsequent amendments are identical and made on the same day in both houses.

Committee Action

The Senate and Assembly standing committees then engage specialists to study legislation. Generally an influential, high-level staff person, the specialist, works with the committee chairs to evaluate whether to report, or send, a bill to the floor of the house for a final decision by full membership.

The committee system sorts out the undesirable or unworkable proposals. A bill can be "starred," that is, prevented from being considered; "held in committee" where it could die; or "reported out of committee," where it advances in the legislative process.

The committee stage is good time for CPAs, and all constituents, to impact a bill by sending opinions on a proposal to local senators and assemblymembers. Even though that local legislator may not be a member of the standing committee considering the bill, he or she may be helpful in relaying their constituents' concerns to their colleagues on that committee or the leadership.

The Higher Education Committees of the Senate and Assembly often consider legislative proposals of interest to the CPA profession. An additional class of licensure, entry-level requirements, mandatory continuing education, and other revisions to the accountancy statutes are among the issues on which NYSSCPA members and staff work with the chairs, staff, and members of these and other committees. The Society has a long history of good working relationships with Education Committee chairs Senator Kenneth LaValle (R-Suffolk) and Assemblyman Edward C. Sullivan (D-Manhattan), Senate Majority Leader Joseph L. Bruno (R-Rensselaer), Assembly Speaker Sheldon Silver (D-New York), and other key lawmakers.

Once the bill passes a committee, it is referred to the Rules or Finance Committees. Chaired by the Assembly Speaker and the Senate Majority Leader, the Rules Committees in each house are the most powerful and decide which bills are sent to the floor for a vote. CPAs can make a difference at this stage by once again stressing opinions on the proposal to local senators and assemblymembers.

Bill Passage

If the bill survives this process, it goes to the floor and is placed on the daily calendar of the respective chambers for three days during which time legislators can review it for comment. The Clerk of the House (Senate and Assembly) then takes up the bill in the order it appeared on the calendar. It must be read into the record three times. If no legislator requests discussion or debate, the bill advances to "Order of Third Reading," after which a vote can take place.

The Clerk records the results of the legislature's vote. The bill passes by a majority vote of the total House membership (for the Senate, 60; for the Assembly, 150). Once passed, the legislation is sent to the Governor to sign it into law. If there is a strong anticipation that the Governor may veto the bill, each house needs a two-thirds majority to override the veto. *