Extends the expiration date of the personal income tax surcharge imposed in the city of Yonkers

This bill extends the expiration date for Yonkers' personal income tax surcharge from December 31, 2027, to December 31, 2028. It directly affects Yonkers residents who pay this additional local tax on top of state income taxes. The key mechanism is amending the tax law to update the sunset date in section 1340, ensuring the surcharge remains in effect for one additional year without changing the tax rate or administration. The change is purely procedural, with no new policy impacts beyond the extended timeline.