senate Bill S6259D

Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2012-2013 state fiscal year

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 17 / Jan / 2012
    • REFERRED TO FINANCE
  • 10 / Feb / 2012
    • AMEND AND RECOMMIT TO FINANCE
  • 10 / Feb / 2012
    • PRINT NUMBER 6259A
  • 17 / Feb / 2012
    • AMEND (T) AND RECOMMIT TO FINANCE
  • 17 / Feb / 2012
    • PRINT NUMBER 6259B
  • 11 / Mar / 2012
    • AMEND (T) AND RECOMMIT TO FINANCE
  • 11 / Mar / 2012
    • PRINT NUMBER 6259C
  • 27 / Mar / 2012
    • AMEND (T) AND RECOMMIT TO FINANCE
  • 27 / Mar / 2012
    • PRINT NUMBER 6259D
  • 29 / Mar / 2012
    • ORDERED TO THIRD READING CAL.486
  • 30 / Mar / 2012
    • SUBSTITUTED BY A9059D

Summary

Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2012-2013 state fiscal year; relates to the effectiveness of provisions of law relating to oil and gas charges (Part A); relates to the suspension of STAR exemptions and related benefits of persons who are delinquent in the payment of outstanding state tax liabilities (Part B); relates to providing exemptions, reimbursements and credits from various taxes for certain alternative fuels, in relation to extending the alternative fuels tax exemptions (Part D); relates to making technical amendments to the tax treatment of diesel fuel to reflect industry practice (Part E); relates to establishing standards for electronic real property tax administration, allowing the department of taxation and finance to use electronic communication means to furnish tax notices and other documents, mandatory electronic filing of tax documents, debit cards issued for tax refunds, improving sales tax compliance and repealing certain provisions of the tax law and the administrative code of the city of New York relating thereto, in relation to the expiration thereof (Part G); relates to extending the empire state commercial production tax credit (Part I); relates to the credit against income tax for persons or entities investing in low-income housing (Part J); relates to extending the biofuel production tax credit; and to amend part X of chapter 62 of the laws of 2006, amending the tax law relating to providing tax credits for biofuel production plants, relating to the effectiveness thereof (Part K); relates to providing an enhanced earned income tax credit, relating to the effectiveness thereof (Part L); relates to tax rates and exclusions under the metropolitan commuter transportation mobility tax for professional employer organizations and to amend part B of chapter 56 of the laws of 2011 amending the tax law relating to the tax rates and exclusions under the metropolitan commuter transportation mobility tax, relating to the effectiveness thereof (Part N); relates to licenses for simulcast facilities, sums relating to track simulcast, simulcast of out-of-state thoroughbred races, simulcasting of races run by out-of-state harness tracks and distributions of wagers; relates to simulcasting and the imposition of certain taxes, in relation to extending certain provisions thereof (Part O); relates to the distribution of revenue collected from the corporate and utilities taxes imposed under sections 183 and 184 of the tax law; and providing for the repeal of such provisions upon expiration thereof (Part P); relates to facilitating the compliance of room remarketers with their obligation to collect sales tax on their sales of occupancy (Part Q); relates to transitional provisions relating to the enactment and implementation of the federal Gramm-Leach-Bliley act (Part R); relates to video lottery gaming (Part S); relates to the deadline for employer applications to the New York youth tax credit program (Part T); provides for the administration of certain funds and accounts related to the 2012-13 budget; authorizes certain payments and transfers; relates to school tax relief fund; relates to issuance of certifications of participation, variable rate bonds, payments, transfers and deposits of funds and investment of general funds, bond proceeds, and other funds not immediately required; relates to state environmental infrastructure projects; relates to providing for the administration of certain funds and accounts related to the 2005-2006 budget, in relation to the Division of Military and Naval Affairs Capital Projects; relates to the financing of the correctional facilities improvement fund and the youth facility improvement fund, in relation to the issuance of bonds; relates to housing program bonds and notes; relates to the establishment of the dedicated highway and bridge trust fund, in relation to the issuance of bonds; relates to courthouse improvements and training facilities, metropolitan transportation authority facilities, peace bridge projects and issuance of bonds by the dormitory authority; relates to funding project costs for the state university of New York college for nanoscale and science engineering and the NY-SUNY 2020 challenge grant program; relates to providing for the administration of certain funds and accounts related to the 2008-2009 budget, in relation to the effectiveness thereof; relates to providing for the administration of certain funds and accounts related to the 2009-10 budget, in relation to the effectiveness thereof; relates to providing for the administration of certain funds and accounts related to the 2009-10 budget, in relation to the effectiveness thereof; relates to the metropolitan transportation authority, the New York city transit authority, and the Triborough bridge and tunnel authority, in relation to authorizations to issue bonds and notes; repeals provisions relating to the reserve funds of private not-for-profit schools established with the dormitory authority; repeals provisions relating to the rural housing assistance fund; repeals provisions relating to penalties for violations of the lobbying act (Part U).

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Bill Details

See Assembly Version of this Bill:
A9059D
Versions:
S6259
S6259A
S6259B
S6259C
S6259D
Legislative Cycle:
2011-2012
Law Section:
Budget Bills
Laws Affected:
Amd Various Laws, generally
view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

    S. 6259--D                                            A. 9059--D

                      S E N A T E - A S S E M B L Y

                            January 17, 2012
                               ___________

IN  SENATE -- A BUDGET BILL, submitted by the Governor pursuant to arti-
  cle seven of the Constitution -- read twice and ordered  printed,  and
  when  printed to be committed to the Committee on Finance -- committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee  --  committee  discharged,  bill  amended,  ordered
  reprinted  as  amended  and recommitted to said committee -- committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee  --  committee  discharged,  bill  amended,  ordered
  reprinted as amended and recommitted to said committee

IN  ASSEMBLY  --  A  BUDGET  BILL, submitted by the Governor pursuant to
  article seven of the Constitution -- read once  and  referred  to  the
  Committee  on  Ways  and  Means -- committee discharged, bill amended,
  ordered reprinted as amended and  recommitted  to  said  committee  --
  again  reported from said committee with amendments, ordered reprinted
  as amended and recommitted to said committee --  again  reported  from
  said  committee  with  amendments,  ordered  reprinted  as amended and
  recommitted to said committee -- again reported  from  said  committee
  with  amendments, ordered reprinted as amended and recommitted to said
  committee

AN ACT to amend chapter 540 of the laws of 1992, amending the real prop-
  erty tax law relating to oil and  gas  charges,  in  relation  to  the
  effective  date  of  such chapter (Part A); to amend the real property
  tax law and the tax  law,  in  relation  to  the  suspension  of  STAR
  exemptions  and  related benefits of persons who are delinquent in the
  payment of outstanding state tax liabilities (Part  B);  intentionally
  omitted  (Part  C); to amend chapter 109 of the laws of 2006, amending
  the tax law relating to providing exemptions, reimbursements and cred-
  its from various taxes for certain alternative fuels, in  relation  to
  extending  the alternative fuels tax exemptions (Part D); to amend the
  tax law, in relation to making technical amendments to the tax  treat-
  ment  of  diesel  fuel  to  reflect industry practice (Part E); inten-
  tionally omitted (Part F); to amend the tax law and part U of  chapter
  61 of the laws of 2011, amending the real property tax law, the gener-
  al  municipal law, the public officers law, the tax law, the abandoned
  property law, the state finance law and the administrative code of the
  city of New York, relating to establishing  standards  for  electronic

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD12674-06-2

S. 6259--D                          2                         A. 9059--D

  real  property tax administration, allowing the department of taxation
  and finance to use  electronic  communication  means  to  furnish  tax
  notices  and other documents, mandatory electronic filing of tax docu-
  ments, debit cards issued for tax refunds, improving sales tax compli-
  ance  and repealing certain provisions of the tax law and the adminis-
  trative code of the city of New York relating thereto, in relation  to
  the  expiration  thereof  (Part G); intentionally omitted (Part H); to
  amend the tax law, in relation to extending the empire  state  commer-
  cial  production  tax credit; and to amend part V of chapter 62 of the
  laws of 2006 relating to the empire state  commercial  production  tax
  credit,  in  relation  to the effectiveness thereof (Part I); to amend
  the public housing law, in relation to the credit against  income  tax
  for  persons  or entities investing in low-income housing (Part J); to
  amend the tax law, in relation to extending the biofuel production tax
  credit; and to amend part X of chapter 62 of the laws of 2006,  amend-
  ing  the  tax  law  relating  to  providing  tax  credits  for biofuel
  production plants, in relation to the effectiveness thereof (Part  K);
  to  amend  chapter  58  of  the laws of 2006, relating to providing an
  enhanced earned income tax credit, in relation  to  the  effectiveness
  thereof  (Part  L);  intentionally  omitted (Part M); to amend the tax
  law, in relation to tax rates and exclusions  under  the  metropolitan
  commuter  transportation mobility tax for professional employer organ-
  izations and to amend part B of chapter 56 of the laws of 2011  amend-
  ing  the  tax  law  relating to the tax rates and exclusions under the
  metropolitan commuter transportation mobility tax, in relation to  the
  effectiveness  thereof  (Part  N);  to  amend  the racing, pari-mutuel
  wagering and breeding law,  in  relation  to  licenses  for  simulcast
  facilities,  sums  relating  to  track simulcast, simulcast of out-of-
  state thoroughbred races, simulcasting of races  run  by  out-of-state
  harness  tracks  and  distributions of wagers; to amend chapter 281 of
  the laws of 1994 amending the racing, pari-mutuel wagering and  breed-
  ing law and other laws relating to simulcasting and chapter 346 of the
  laws  of  1990  amending the racing, pari-mutuel wagering and breeding
  law and other laws relating to  simulcasting  and  the  imposition  of
  certain taxes, in relation to extending certain provisions thereof; to
  amend  the  racing, pari-mutuel wagering and breeding law, in relation
  to extending certain provisions thereof (Part O);  to  amend  the  tax
  law,  in  relation  to  the distribution of revenue collected from the
  corporate and utilities taxes imposed under sections 183  and  184  of
  the  tax  law;  and  providing  for the repeal of such provisions upon
  expiration thereof (Part P); to amend the tax law and the  administra-
  tive  code  of  the  city of New York, in relation to facilitating the
  compliance of room remarketers with their obligation to collect  sales
  tax on their sales of occupancy (Part Q); to amend the tax law and the
  administrative  code  of  the city of New York, in relation to transi-
  tional provisions relating to the enactment and implementation of  the
  federal  Gramm-Leach-Bliley  act  (Part  R);  to amend the tax law, in
  relation to video lottery gaming (Part S); to amend the labor law  and
  the  tax law, in relation to the deadline for employer applications to
  the New York youth tax credit program (Part T); and to provide for the
  administration of certain funds and accounts related  to  the  2012-13
  budget; authorizing certain payments and transfers; to amend the state
  finance law, in relation to school tax relief fund; to amend the state
  finance law, in relation to issuance of certificates of participation,
  variable  rate  bonds,  payments,  transfers and deposits of funds and
  investment of general funds, bond proceeds, and other funds not  imme-

S. 6259--D                          3                         A. 9059--D

  diately  required; to amend the public authorities law, in relation to
  state environmental infrastructure projects; to amend  chapter  61  of
  the  laws  of  2005,  relating  to providing for the administration of
  certain  funds  and  accounts  related  to  the  2005-2006  budget, in
  relation to  the  Division  of  Military  and  Naval  Affairs  Capital
  Projects;  to  amend  chapter 389 of the laws of 1997, relating to the
  financing of the correctional  facilities  improvement  fund  and  the
  youth facility improvement fund, in relation to the issuance of bonds;
  to  amend  the  private  housing  finance  law, in relation to housing
  program bonds and notes; to amend chapter 329 of  the  laws  of  1991,
  amending  the  state finance law and other laws relating to the estab-
  lishment of the dedicated highway and bridge trust fund,  in  relation
  to  the  issuance  of  bonds;  to amend the public authorities law, in
  relation to courthouse improvements and training facilities, metropol-
  itan transportation authority facilities, peace  bridge  projects  and
  issuance  of  bonds  by the dormitory authority; to amend the New York
  state urban  development  corporation  act,  in  relation  to  funding
  project  costs for the state university of New York college for nanos-
  cale and science engineering and  the  NY-SUNY  2020  challenge  grant
  program;  to amend chapter 57 of the laws of 2008, relating to provid-
  ing for the administration of certain funds and  accounts  related  to
  the  2008-2009  budget,  in  relation to the effectiveness thereof; to
  amend chapter 56 of the laws of 2009, relating to  providing  for  the
  administration  of  certain  funds and accounts related to the 2009-10
  budget, in relation to the effectiveness thereof; to amend chapter  56
  of  the  laws of 2010, relating to providing for the administration of
  certain funds and accounts related to the 2009-10 budget, in  relation
  to the effectiveness thereof; to amend chapter 61 of the laws of 2000,
  amending  the  public  authorities  law  relating  to the metropolitan
  transportation authority, the New York city transit authority, and the
  Triborough bridge and tunnel authority, in relation to  authorizations
  to  issue  bonds and notes; to repeal sections 90-b, 91-g, 92-a, 92-i,
  92-j, 92-m, 92-w, 94-c, 94-d, 96, 97-n,  97-o,  97-cc,  97-ff,  97-ss,
  97-fff, 97-uuu, 97-www, 97-aaaa, 97-bbbb, 99-g, 99-i and subdivision 5
  of section 97-rrr of the state finance law relating thereto; to repeal
  subdivision  5  of section 233-a and subdivision 3-a of section 378 of
  the education law relating thereto; to repeal paragraph f of  subdivi-
  sion  31 of section 1680 of the public authorities law relating to the
  reserve funds of private not-for-profit schools established  with  the
  dormitory  authority;  to  repeal  section 1022 of the private housing
  finance law relating to the rural housing assistance fund;  to  repeal
  section  12  of chapter 1040 of the laws of 1981 relating to penalties
  for violations of the lobbying act; to repeal chapter 50 of  the  laws
  of  1993  relating to making appropriations for the support of govern-
  ment; and providing for the repeal of certain provisions upon  expira-
  tion thereof (Part U)

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. This act enacts into law major  components  of  legislation
which are necessary to implement the state fiscal plan for the 2012-2013
state  fiscal  year.  Each  component  is wholly contained within a Part
identified as Parts A through U. The effective date for each  particular
provision contained within such Part is set forth in the last section of

S. 6259--D                          4                         A. 9059--D

such Part. Any provision in any section contained within a Part, includ-
ing the effective date of the Part, which makes a reference to a section
"of  this  act", when used in connection with that particular component,
shall  be  deemed  to mean and refer to the corresponding section of the
Part in which it is found. Section three of  this  act  sets  forth  the
general effective date of this act.

                                 PART A

  Section  1. Section 2 of chapter 540 of the laws of 1992, amending the
real property tax law relating to oil and gas  charges,  as  amended  by
section  1  of  part II of chapter 56 of the laws of 2009, is amended to
read as follows:
  S 2. This act shall take effect immediately and  shall  be  deemed  to
have been in full force and effect on and after April 1, 1992; provided,
however that any charges imposed by section 593 of the real property tax
law  as  added  by section one of this act shall first be due for values
for assessment rolls with tentative completion dates after July 1, 1992,
and provided further, that this act  shall  remain  in  full  force  and
effect  until  March  31,  [2012] 2015, at which time section 593 of the
real property tax law as added by section  one  of  this  act  shall  be
repealed.
  S  2.  This  act  shall take effect immediately and shall be deemed to
have been in full force and effect on and after April 1, 2012.

                                 PART B

  Section 1. Subdivision 3 of section 425 of the real property  tax  law
is amended by adding a new paragraph (f) to read as follows:
  (F)  COMPLIANCE WITH STATE TAX OBLIGATIONS. THE PROPERTY'S ELIGIBILITY
FOR THE STAR EXEMPTION MUST NOT BE SUSPENDED  PURSUANT  TO  SECTION  ONE
HUNDRED  SEVENTY-ONE-Y  OF  THE  TAX  LAW  DUE TO THE PAST-DUE STATE TAX
LIABILITIES OF ONE OR MORE OF ITS OWNERS. NOTWITHSTANDING ANY  PROVISION
OF  LAW  TO  THE  CONTRARY,  WHERE  A  PROPERTY'S ELIGIBILITY FOR A STAR
EXEMPTION HAS BEEN SUSPENDED PURSUANT TO  SUCH  SECTION,  THE  FOLLOWING
PROVISIONS SHALL BE APPLICABLE:
  (I)  THE  PROPERTY  SHALL  BE  INELIGIBLE FOR A BASIC OR ENHANCED STAR
EXEMPTION EFFECTIVE WITH THE NEXT SCHOOL YEAR COMMENCING AFTER THE ISSU-
ANCE OF NOTICE BY THE DEPARTMENT OF THE SUSPENSION  OF  ITS  ELIGIBILITY
FOR THE STAR EXEMPTION, EVEN IF THE NOTICE WAS ISSUED AFTER THE APPLICA-
BLE  TAXABLE STATUS DATE. IF A STAR EXEMPTION HAS BEEN GRANTED TO SUCH A
PROPERTY ON A TENTATIVE OR FINAL ASSESSMENT ROLL, THE ASSESSOR OR  OTHER
PERSON  HAVING CUSTODY OF THAT ROLL IS HEREBY AUTHORIZED AND DIRECTED TO
IMMEDIATELY REMOVE THAT STAR EXEMPTION FROM THE ROLL.
  (II) ANY CHALLENGE TO THE FACTUAL OR LEGAL BASIS BEHIND THE SUSPENSION
OF A PROPERTY'S ELIGIBILITY FOR A STAR EXEMPTION PURSUANT TO SECTION ONE
HUNDRED SEVENTY-ONE-Y OF THE TAX LAW MUST BE PRESENTED TO THE DEPARTMENT
IN THE MANNER PRESCRIBED BY SUCH SECTION.  NEITHER  AN  ASSESSOR  NOR  A
BOARD  OF  ASSESSMENT  REVIEW HAS THE AUTHORITY TO CONSIDER SUCH A CHAL-
LENGE.
  (III) THE PROPERTY SHALL REMAIN  INELIGIBLE  FOR  THE  STAR  EXEMPTION
UNTIL  THE  DEPARTMENT  NOTIFIES THE ASSESSOR THAT THE SUSPENSION OF ITS
ELIGIBILITY HAS BEEN LIFTED. ONCE THE ASSESSOR HAS BEEN SO NOTIFIED, THE
EXEMPTION MAY BE RESUMED ON A PROSPECTIVE BASIS ONLY, PROVIDED THAT  THE
ELIGIBILITY REQUIREMENTS OF THIS SECTION ARE OTHERWISE SATISFIED.

S. 6259--D                          5                         A. 9059--D

  (IV) IN THE CASE OF A COOPERATIVE APARTMENT OR MOBILE HOME RECEIVING A
STAR  EXEMPTION  PURSUANT  TO PARAGRAPH (K) OR (L) OF SUBDIVISION TWO OF
THIS SECTION, A SUSPENSION OF A  STAR  EXEMPTION  DUE  TO  A  TAXPAYER'S
PAST-DUE STATE TAX LIABILITIES SHALL ONLY APPLY TO THE STAR EXEMPTION ON
THE  COOPERATIVE  APARTMENT OR MOBILE HOME OWNED, OR DEEMED TO BE OWNED,
BY THAT TAXPAYER.
  S 2. The tax law is amended by adding a new section 171-y to  read  as
follows:
  S  171-Y.  ENFORCEMENT OF DELINQUENT STATE TAX LIABILITIES THROUGH THE
SUSPENSION OF ELIGIBILITY FOR STAR EXEMPTIONS. 1.  THE  COMMISSIONER  IS
HEREBY  AUTHORIZED  TO DEVELOP A PROGRAM TO COLLECT DELINQUENT STATE TAX
LIABILITIES FROM TAXPAYERS THROUGH THE SUSPENSION OF THE ELIGIBILITY  OF
PROPERTIES  FOR STAR EXEMPTIONS WHERE ONE OR MORE OF THE PROPERTY OWNERS
HAVE PAST-DUE STATE TAX LIABILITIES. FOR THE PURPOSES OF  THIS  SECTION,
THE  TERM "STATE TAX LIABILITY" MEANS ANY TAX (INCLUDING BUT NOT LIMITED
TO LOCAL SALES AND INCOME TAXES), SURCHARGE, PENALTY, INTEREST CHARGE OR
FEE ADMINISTERED BY THE COMMISSIONER THAT IS OWED  BY  A  TAXPAYER;  THE
TERM  "PAST-DUE STATE TAX LIABILITY" OR "PAST-DUE STATE TAX LIABILITIES"
MEANS ANY STATE TAX LIABILITY OR LIABILITIES WHICH HAVE BECOME FIXED AND
FINAL SUCH THAT THE TAXPAYER NO LONGER HAS ANY RIGHT  TO  ADMINISTRATIVE
OR  JUDICIAL  REVIEW  AND  FOR  WHICH  THE TAXPAYER HAS NOT MADE PAYMENT
ARRANGEMENTS FOR THAT LIABILITY SATISFACTORY TO  THE  COMMISSIONER;  THE
TERM "TAXPAYER" SHALL MEAN THE INDIVIDUAL RESPONSIBLE FOR THE PAYMENT OF
ANY OF THE PAST-DUE STATE TAX LIABILITIES; AND THE TERM "STAR EXEMPTION"
MEANS  THE  EXEMPTION  FROM REAL PROPERTY TAXATION AUTHORIZED BY SECTION
FOUR HUNDRED TWENTY-FIVE OF THE REAL PROPERTY TAX LAW.
  2. THE COMMISSIONER SHALL ESTABLISH PROCEDURES FOR THE  ADMINISTRATION
OF THIS PROGRAM, WHICH SHALL INCLUDE THE FOLLOWING PROVISIONS:
  (A)  THE  CRITERIA  FOR  IDENTIFYING TAXPAYERS WITH PAST-DUE STATE TAX
LIABILITIES, PROVIDED THAT TAXPAYERS WHOSE PAST-DUE  STATE  TAX  LIABIL-
ITIES ARE LESS THAN FORTY-FIVE HUNDRED DOLLARS SHALL BE EXCLUDED.
  (B)  THE  PROCEDURES  BY  WHICH THE DEPARTMENT SHALL DETERMINE WHETHER
PROPERTIES OWNED BY SUCH TAXPAYERS ARE RECEIVING THE STAR EXEMPTION.
  (C) THE PROCEDURES BY WHICH THE DEPARTMENT SHALL NOTIFY SUCH TAXPAYERS
THAT THE ELIGIBILITY OF THEIR PROPERTIES FOR THE STAR EXEMPTION WILL  BE
SUSPENDED  UNLESS  THEY  EITHER SATISFY THEIR PAST-DUE STATE TAX LIABIL-
ITIES OR MAKE PAYMENT ARRANGEMENTS SATISFACTORY TO THE COMMISSIONER BY A
DATE TO BE SPECIFIED IN THE NOTICE.
  (D) THE PROCEDURES BY WHICH THE DEPARTMENT SHALL NOTIFY  ASSESSORS  OF
PROPERTIES  WHOSE ELIGIBILITY FOR STAR EXEMPTIONS HAS BEEN SUSPENDED DUE
TO THE PAST-DUE STATE TAX LIABILITIES OF ONE OR MORE PROPERTY OWNERS.
  (E) THE PROCEDURES BY WHICH TAXPAYERS MAY ACT TO LIFT SUCH SUSPENSIONS
ON A PROSPECTIVE BASIS BY EITHER SATISFYING  THEIR  PAST-DUE  STATE  TAX
LIABILITIES  OR  MAKING PAYMENT ARRANGEMENTS SATISFACTORY TO THE COMMIS-
SIONER.
  (F) THE PROCEDURES BY WHICH THE DEPARTMENT SHALL NOTIFY ASSESSORS WHEN
THE SUSPENSION OF A PROPERTY'S ELIGIBILITY FOR THE  STAR  EXEMPTION  HAS
BEEN LIFTED.
  (G) THE PROCEDURES BY WHICH THE DEPARTMENT AND ASSESSORS SHALL COORDI-
NATE  AND  EXECUTE  THEIR OBLIGATIONS PURSUANT TO THIS SECTION AND PARA-
GRAPH (F) OF SUBDIVISION THREE OF SECTION FOUR  HUNDRED  TWENTY-FIVE  OF
THE REAL PROPERTY TAX LAW.
  (H) THE PROCEDURES BY WHICH THE DEPARTMENT SHALL APPLY THE AMOUNT OF A
TAXPAYER'S  LOST  STAR  BENEFITS AS AN OFFSET AGAINST THE AMOUNT OF THAT
TAXPAYER'S PAST-DUE STATE TAX LIABILITIES.

S. 6259--D                          6                         A. 9059--D

  (I) ANY OTHER MATTER AS THE DEPARTMENT SHALL DEEM NECESSARY  TO  CARRY
OUT THE PROVISIONS OF THIS SECTION.
  3.  THE  DEPARTMENT SHALL NOTIFY THE TAXPAYER AT LEAST FORTY-FIVE DAYS
PRIOR TO THE DATE THE DEPARTMENT INTENDS TO INFORM THE ASSESSOR  OF  THE
SUSPENSION  OF  THE ELIGIBILITY FOR THE STAR EXEMPTION OF PROPERTY WHICH
IS WHOLLY OR PARTIALLY OWNED BY THE TAXPAYER.
  (A) SUCH NOTICE SHALL INCLUDE A STATEMENT  THAT  THE  DEPARTMENT  WILL
NOTIFY  THE  ASSESSOR  OF THE SUSPENSION OF THE ELIGIBILITY FOR THE STAR
EXEMPTION OF PROPERTY WHOLLY OR PARTIALLY OWNED BY THE  TAXPAYER  UNLESS
THE  TAXPAYER  FULLY  SATISFIES THE OUTSTANDING STATE TAX LIABILITIES OR
OTHERWISE MAKES PAYMENT ARRANGEMENTS SATISFACTORY TO THE COMMISSIONER IN
ACCORDANCE WITH LAW. HOWEVER, IN ANY CASE  WHERE  A  TAXPAYER  FAILS  TO
COMPLY  WITH  THE TERMS OF AN INSTALLMENT PAYMENT AGREEMENT AS DESCRIBED
HEREIN MORE THAN ONCE WITHIN A TWELVE MONTH PERIOD, THE COMMISSIONER MAY
IMMEDIATELY NOTIFY THE ASSESSOR OF  THE  SUSPENSION  OF  THE  PROPERTY'S
ELIGIBILITY FOR THE STAR EXEMPTION.
  (B)  SUCH  NOTICE SHALL ALSO INCLUDE THE INFORMATION NECESSARY FOR THE
TAXPAYER TO PAY THE PAST-DUE LIABILITY,  MAKE  PAYMENT  ARRANGEMENTS  OR
OTHERWISE REQUEST ADDITIONAL INFORMATION.
  (C)  SUCH NOTICE SHALL ALSO STATE THAT THE TAXPAYER'S RIGHT TO PROTEST
THE NOTICE IS LIMITED TO RAISING ISSUES THAT  CONSTITUTE  A  MISTAKE  OF
FACT AS DEFINED IN SUBDIVISION FIVE OF THIS SECTION.
  (D)  SUCH  NOTICE SHALL ALSO ADVISE THE TAXPAYER HOW THE SUSPENSION OF
THE PROPERTY'S STAR EXEMPTION MAY BE LIFTED.
  (E) SUCH NOTICE MAY  ALSO  INCLUDE  ANY  OTHER  INFORMATION  THAT  THE
COMMISSIONER DEEMS NECESSARY.
  4.  IF  THE  TAXPAYER  FAILS  TO SATISFY HIS OR HER PAST-DUE STATE TAX
LIABILITIES OR MAKE SATISFACTORY PAYMENT ARRANGEMENTS BY THE DATE SPECI-
FIED IN THE NOTICE, THE DEPARTMENT SHALL  NOTIFY  THE  ASSESSOR  OF  THE
SUSPENSION OF THE PROPERTY'S ELIGIBILITY FOR THE STAR EXEMPTION.
  5.  NOTWITHSTANDING  ANY  OTHER PROVISION OF LAW, THE NOTICE ISSUED BY
THE DEPARTMENT PURSUANT TO THIS SECTION FOR THE  PURPOSE  OF  SUSPENDING
THE PROPERTY'S ELIGIBILITY FOR THE STAR EXEMPTION MAY ONLY BE CHALLENGED
BEFORE  THE DEPARTMENT ON THE GROUNDS OF A MISTAKE OF FACT AS DEFINED IN
THIS SUBDIVISION AND THE TAXPAYER WILL HAVE NO RIGHT TO COMMENCE A COURT
ACTION, ADMINISTRATIVE PROCEEDING OR ANY OTHER FORM  OF  LEGAL  RECOURSE
AGAINST  THE  DEPARTMENT  OR ASSESSOR REGARDING SUCH SUSPENSION. FOR THE
PURPOSES OF THIS SUBDIVISION, "MISTAKE OF FACT"  IS  LIMITED  TO  CLAIMS
THAT: (I) THE INDIVIDUAL NOTIFIED IS NOT THE TAXPAYER AT ISSUE; (II) THE
PAST-DUE  STATE  TAX LIABILITIES WERE SATISFIED; OR (III) THE DEPARTMENT
INCORRECTLY FOUND THAT THE TAXPAYER HAS FAILED TO COMPLY WITH THE  TERMS
OF AN INSTALLMENT PAYMENT AGREEMENT MORE THAN ONCE WITHIN A TWELVE MONTH
PERIOD  FOR THE PURPOSES OF SUBDIVISION THREE OF THIS SECTION.  HOWEVER,
NOTHING IN THIS SUBDIVISION IS INTENDED TO LIMIT A TAXPAYER FROM SEEKING
RELIEF FROM JOINT AND SEVERAL LIABILITY PURSUANT TO SECTION SIX  HUNDRED
FIFTY-FOUR  OF  THIS  CHAPTER  TO  THE EXTENT THAT HE OR SHE IS ELIGIBLE
PURSUANT TO THAT SUBDIVISION OR ESTABLISHING TO THE DEPARTMENT THAT  THE
ENFORCEMENT  OF  THE  UNDERLYING  TAX LIABILITIES HAS BEEN STAYED BY THE
FILING OF A PETITION PURSUANT TO THE  BANKRUPTCY  CODE  OF  1978  (TITLE
ELEVEN OF THE UNITED STATES CODE).
  6.  NOTWITHSTANDING  ANY PROVISION OF LAW TO THE CONTRARY, THE DEPART-
MENT SHALL FURNISH THE APPROPRIATE ASSESSOR WITH THE NAME AND ADDRESS OF
ANY TAXPAYER WHO OWNS PROPERTY WHICH HAS BECOME INELIGIBLE FOR THE  STAR
EXEMPTION  PURSUANT  TO  THIS  SECTION  AND PARAGRAPH (F) OF SUBDIVISION
THREE OF SECTION FOUR HUNDRED TWENTY-FIVE OF THE REAL PROPERTY  TAX  LAW
AND A DESCRIPTION OF SUCH PROPERTY.

S. 6259--D                          7                         A. 9059--D

  7.  ACTIVITIES  TO  COLLECT  STATE  TAX  LIABILITIES UNDERTAKEN BY THE
DEPARTMENT PURSUANT TO THIS SECTION SHALL NOT IN ANY WAY LIMIT, RESTRICT
OR IMPAIR THE DEPARTMENT FROM EXERCISING ANY OTHER AUTHORITY TO  COLLECT
OR  ENFORCE  PAST-DUE  STATE  TAX LIABILITIES UNDER ANY OTHER APPLICABLE
PROVISION  OF LAW. THE AMOUNT BY WHICH A TAXPAYER'S PROPERTY TAX LIABIL-
ITY INCREASES AS A RESULT OF THE LOSS OF THE STAR EXEMPTION PURSUANT  TO
PARAGRAPH  (F)  OF SUBDIVISION THREE OF SECTION FOUR HUNDRED TWENTY-FIVE
OF THE REAL PROPERTY TAX LAW AND THIS SECTION SHALL  BE  APPLIED  AS  AN
OFFSET  AGAINST  THE AMOUNT OF THE TAXPAYER'S PAST-DUE STATE TAX LIABIL-
ITY.
  8. NOTWITHSTANDING THE SECRECY PROVISIONS OF THIS CHAPTER, THE COMMIS-
SIONER MAY DISCLOSE TO  ASSESSORS  THE  INFORMATION  DESCRIBED  IN  THIS
SECTION THAT IS NECESSARY IN THE COMMISSIONER'S DISCRETION FOR THE PROP-
ER  IDENTIFICATION OF A TAXPAYER WITH PAST-DUE STATE TAX LIABILITIES WHO
OWNS PROPERTY WITH A STAR EXEMPTION THAT IS SUBJECT TO SUSPENSION PURSU-
ANT TO SUCH SECTION AND PARAGRAPH (F) OF SUBDIVISION  THREE  OF  SECTION
FOUR HUNDRED TWENTY-FIVE OF THE REAL PROPERTY TAX LAW.
  S  3.  This  act  shall take effect immediately and shall apply to the
administration of the STAR exemption authorized by section  425  of  the
real  property tax law for the 2013-2014, 2014-2015 and 2015-2016 school
years.

                                 PART C
                          Intentionally omitted

                                 PART D

  Section 1. Section 19 of part W-1 of chapter 109 of the laws of  2006,
amending  the  tax  law relating to providing exemptions, reimbursements
and credits from various taxes for certain alternative fuels, as amended
by section 2 of part L of chapter 61 of the laws of 2011, is amended  to
read as follows:
  S  19. This act shall take effect immediately; provided, however, that
sections one through thirteen of this act shall take effect September 1,
2006 and shall be deemed repealed on September 1, [2012] 2014  and  such
repeal  shall  apply  in  accordance  with  the  applicable transitional
provisions of sections 1106 and 1217 of the tax law, and shall apply  to
sales  made,  fuel  compounded or manufactured, and uses occurring on or
after such date, and with respect to sections seven  through  eleven  of
this  act,  in  accordance  with  applicable  transitional provisions of
sections 1106 and 1217 of the  tax  law;  provided,  however,  that  the
commissioner  of  taxation  and finance shall be authorized on and after
the date this act shall have become a law to adopt and amend  any  rules
or  regulations  and  to  take  any  steps  necessary  to  implement the
provisions of this act; provided further that sections fourteen  through
sixteen  of  this  act  shall take effect immediately and shall apply to
taxable years beginning on or after January 1, 2006.
  S 2. This act shall take effect immediately.

                                 PART E

  Section 1. Subdivision 14 of section 282 of the tax law, as amended by
section 1 of part K of chapter 61 of the laws of  2011,  is  amended  to
read as follows:

S. 6259--D                          8                         A. 9059--D

  14.  "Diesel  motor  fuel"  shall mean No. 1 Diesel fuel, No. 2 Diesel
fuel, biodiesel, kerosene, [crude oil,] fuel oil or other middle distil-
late and also motor fuel suitable for use in the operation of an  engine
of  the diesel type, excluding, however, any product specifically desig-
nated  "No. 4 Diesel fuel" and not suitable as a fuel used in the opera-
tion of a motor vehicle engine.
  S 2. Paragraph (b) of subdivision 3 of section 282-a of the  tax  law,
as  amended by section 5 of part K of chapter 61 of the laws of 2011, is
amended to read as follows:
  (b) The tax on the incidence of sale or use imposed by subdivision one
of this section shall not apply to: (i) the sale or use  of  non-highway
Diesel  motor  fuel, but only if all of such fuel is consumed other than
on the public highways of this state (except for the use of  the  public
highway by farmers to reach adjacent farmlands); provided, however, this
exemption  shall in no event apply to a sale of non-highway Diesel motor
fuel which involves a delivery at a filling station or into a repository
which is equipped with a hose or other apparatus by which such fuel  can
be  dispensed into the fuel tank of a motor vehicle (except for delivery
at a farm site which qualifies for the exemption under  subdivision  (g)
of  section  three hundred one-b of this chapter); or (ii) a sale to the
consumer consisting of not more than twenty gallons of water-white kero-
sene to be used and consumed exclusively for heating purposes; or  (iii)
the  sale  to or delivery at a filling station or other retail vendor of
water-white kerosene provided  such  filling  station  or  other  retail
vendor  only  sells  such  water-white  kerosene exclusively for heating
purposes in containers of no more than twenty gallons; or (iv) a sale of
kero-jet fuel to an airline for use in its airplanes or a use  of  kero-
jet  fuel by an airline in its airplanes; or (v) a sale of kero-jet fuel
by a registered distributor of Diesel motor fuel to a fixed base  opera-
tor registered under this article as a distributor of kero-jet fuel only
where  such  fixed base operator is engaged solely in making or offering
to make retail sales not in bulk of kero-jet fuel directly into the fuel
tank of an airplane for the purpose of  operating  such  airplane;  [or]
(vi) a retail sale not in bulk of kero-jet fuel by a fixed base operator
registered  under  this  article  as a distributor of kero-jet fuel only
where such fuel is delivered directly into the fuel tank of an  airplane
for  use  in the operation of such airplane; OR (VII) THE SALE OF PREVI-
OUSLY UNTAXED QUALIFIED BIODIESEL TO  A  PERSON  REGISTERED  UNDER  THIS
ARTICLE  AS  A  DISTRIBUTOR OF DIESEL MOTOR FUEL OTHER THAN (A) A RETAIL
SALE TO SUCH PERSON OR (B) A SALE TO SUCH PERSON WHICH INVOLVES A DELIV-
ERY AT A FILLING STATION OR INTO A REPOSITORY WHICH IS EQUIPPED  WITH  A
HOSE  OR  OTHER  APPARATUS  BY  WHICH  SUCH  QUALIFIED  BIODIESEL CAN BE
DISPENSED INTO THE FUEL TANK OF A MOTOR VEHICLE.
  S 3. Paragraph 5 of subdivision (a) of section 301-b of the  tax  law,
as  added  by  chapter  190  of  the laws of 1990, is amended to read as
follows:
  (5) [Crude oil and  liquefied]  LIQUEFIED  petroleum  gases,  such  as
butane, ethane or propane.
  S  4.  Subdivision  (e) of section 301-b of the tax law, as amended by
section 21 of part K of chapter 61 of the laws of 2011,  is  amended  to
read as follows:
  (e)  Sales  of  QUALIFIED BIODIESEL, non-highway diesel motor fuel and
residual petroleum product to registered distributors  of  diesel  motor
fuel and registered residual petroleum product businesses.
  (1)  [Non-highway]  QUALIFIED  BIODIESEL  AND NON-HIGHWAY Diesel motor
fuel sold by a person registered under article twelve-A of this  chapter

S. 6259--D                          9                         A. 9059--D

as  a distributor of diesel motor fuel to a person registered under such
article twelve-A as a distributor of diesel motor fuel where  such  sale
is  not  a  retail  sale or a sale that involves a delivery at a filling
station  or into a repository equipped with a hose or other apparatus by
which such QUALIFIED BIODIESEL OR non-highway Diesel motor fuel  can  be
dispensed into the fuel tank of a motor vehicle.
  (2)  Residual petroleum product sold by a person registered under this
article as a residual petroleum product business to a person  registered
under  this  article as a residual petroleum product business where such
sale is not a retail sale. Provided, however, that the commissioner  may
require  such documentary proof to qualify for any exemption provided in
this section as the commissioner deems appropriate, including the expan-
sion of any certifications required  pursuant  to  section  two  hundred
eighty-five-a  or two hundred eighty-five-b of this chapter to cover the
taxes imposed by this article.
  (3) "QUALIFIED BIODIESEL" MEANS SUCH TERM AS  DEFINED  IN  SUBDIVISION
TWENTY-THREE OF SECTION TWO HUNDRED EIGHTY-TWO OF THIS CHAPTER.
  S 5. Paragraph 2 of subdivision (a) of section 1102 of the tax law, as
amended  by  section  39 of part K of chapter 61 of the laws of 2011, is
amended to read as follows:
  (2) Every distributor of diesel motor fuel shall pay, as a  prepayment
on  account  of  the  taxes  imposed by this article and pursuant to the
authority of article twenty-nine of this chapter, a tax upon the sale or
use of diesel motor fuel in this state. The tax shall be computed  based
upon  the number of gallons of diesel motor fuel sold or used. Provided,
however, if the tax has not been imposed  prior  thereto,  it  shall  be
imposed  on  the  delivery  of  diesel  motor  fuel  to a retail service
station. The collection of such tax shall not be made applicable to  the
sale  or use of diesel motor fuel under circumstances which preclude the
collection of such tax by reason of the United States  constitution  and
of  laws  of the United States enacted pursuant thereto. The prepaid tax
on diesel motor fuel shall not apply  to  (i)  the  sale  of  previously
untaxed  non-highway  Diesel  motor  fuel  to  a  person registered as a
distributor of Diesel motor fuel other than a sale to such person  which
involves  a  delivery at a filling station or into a repository which is
equipped with a hose or other  apparatus  by  which  such  fuel  can  be
dispensed  into  the fuel tank of a motor vehicle, [or] (ii) the sale to
or delivery at a filling station or other retail vendor  of  water-white
kerosene provided such filling station or other retail vendor only sells
such water-white kerosene exclusively for heating purposes in containers
of  no  more  than  twenty gallons or to the sale of CNG or hydrogen; OR
(III) THE SALE OF PREVIOUSLY UNTAXED QUALIFIED  BIODIESEL  TO  A  PERSON
REGISTERED  UNDER  ARTICLE  TWELVE-A OF THIS CHAPTER AS A DISTRIBUTOR OF
DIESEL MOTOR FUEL OTHER THAN (A) A RETAIL SALE TO SUCH PERSON OR  (B)  A
SALE  TO  SUCH  PERSON WHICH INVOLVES A DELIVERY AT A FILLING STATION OR
INTO A REPOSITORY WHICH IS EQUIPPED WITH A HOSE OR  OTHER  APPARATUS  BY
WHICH  SUCH QUALIFIED BIODIESEL CAN BE DISPENSED INTO THE FUEL TANK OF A
MOTOR VEHICLE. "QUALIFIED BIODIESEL"  MEANS  SUCH  TERM  AS  DEFINED  IN
SUBDIVISION TWENTY-THREE OF SECTION TWO HUNDRED EIGHTY-TWO OF THIS CHAP-
TER.
  S 6. Paragraph 2 of subdivision (a) of section 1102 of the tax law, as
amended  by section 39-a of part K of chapter 61 of the laws of 2011, is
amended to read as follows:
  (2) Every distributor of diesel motor fuel shall pay, as a  prepayment
on  account  of  the  taxes  imposed by this article and pursuant to the
authority of article twenty-nine of this chapter, a tax upon the sale or

S. 6259--D                         10                         A. 9059--D

use of diesel motor fuel in this state. The tax shall be computed  based
upon  the number of gallons of diesel motor fuel sold or used. Provided,
however, if the tax has not been imposed  prior  thereto,  it  shall  be
imposed  on  the  delivery  of  diesel  motor  fuel  to a retail service
station. The collection of such tax shall not be made applicable to  the
sale  or use of diesel motor fuel under circumstances which preclude the
collection of such tax by reason of the United States  constitution  and
of  laws  of the United States enacted pursuant thereto. The prepaid tax
on diesel motor fuel shall not apply to  (i)  the  sale  of  [previously
untaxed]  non-highway  Diesel  motor  fuel  to  a person registered as a
distributor of Diesel motor fuel other than a sale to such person  which
involves  a  delivery at a filling station or into a repository which is
equipped with a hose or other  apparatus  by  which  such  fuel  can  be
dispensed  into  the fuel tank of a motor vehicle, [or] (ii) the sale to
or delivery at a filling station or other retail vendor  of  water-white
kerosene provided such filling station or other retail vendor only sells
such water-white kerosene exclusively for heating purposes in containers
of  no more than twenty gallons; OR (III) THE SALE OF PREVIOUSLY UNTAXED
QUALIFIED BIODIESEL TO A PERSON REGISTERED  UNDER  ARTICLE  TWELVE-A  OF
THIS  CHAPTER  AS  A  DISTRIBUTOR  OF DIESEL MOTOR FUEL OTHER THAN (A) A
RETAIL SALE TO SUCH PERSON OR (B) A SALE TO SUCH PERSON WHICH INVOLVES A
DELIVERY AT A FILLING STATION OR INTO A  REPOSITORY  WHICH  IS  EQUIPPED
WITH  A HOSE OR OTHER APPARATUS BY WHICH SUCH QUALIFIED BIODIESEL CAN BE
DISPENSED INTO THE FUEL TANK OF A MOTOR VEHICLE.  "QUALIFIED  BIODIESEL"
MEANS  SUCH  TERM  AS DEFINED IN SUBDIVISION TWENTY-THREE OF SECTION TWO
HUNDRED EIGHTY-TWO OF THIS CHAPTER.
  S 7. This act shall take effect June 1, 2012; provided, however,  that
the  amendments to paragraph 2 of subdivision (a) of section 1102 of the
tax law made by section five of this act shall be subject to the expira-
tion and reversion of such paragraph pursuant to section 19 of  part  W1
of  chapter 109 of the laws of 2006, as amended, when upon such date the
provisions of section six of  this  act  shall  take  effect;  provided,
further,  that  sections  five  and six of this act shall apply to sales
made and uses occurring on and after such effective date  in  accordance
with the applicable transitional provisions in sections 1106 and 1217 of
the tax law.

                                 PART F
                          Intentionally omitted

                                 PART G

  Section  1.  Section  23  of part U of chapter 61 of the laws of 2011,
amending the real property tax  law,  the  general  municipal  law,  the
public  officers law, the tax law, the abandoned property law, the state
finance law and the administrative code of the city of New York,  relat-
ing  to establishing standards for electronic real property tax adminis-
tration, allowing the department of taxation and finance  to  use  elec-
tronic  communication  means to furnish tax notices and other documents,
mandatory electronic filing of tax documents, debit cards issued for tax
refunds, improving sales tax compliance and repealing certain provisions
of the tax law and the administrative code  of  the  city  of  New  York
relating thereto, is amended to read as follows:
  S 23. This act shall take effect immediately; provided, however, that:

S. 6259--D                         11                         A. 9059--D

  (a)  the amendments to section 29 of the tax law made by section thir-
teen of this act shall apply to tax documents filed or  required  to  be
filed  on  or  after  the  sixtieth  day after which this act shall have
become a law and shall expire and be deemed repealed December 31, [2012]
2013, provided however that the amendments to paragraph 4 of subdivision
(a)  of  section 29 of the tax law and paragraph 2 of subdivision (e) of
section 29 of the tax law made by section  thirteen  of  this  act  with
regard  to individual taxpayers shall take effect September 15, 2011 but
only if the commissioner of taxation and finance  has  reported  in  the
report  required  by section seventeen-b of this act that the percentage
of individual taxpayers electronically  filing  their  2010  income  tax
returns is less than eighty-five percent; provided that the commissioner
of  taxation  and  finance  shall  notify  the legislative bill drafting
commission of the date of the issuance of such report in order that  the
commission  may  maintain  an accurate and timely effective data base of
the official text of the laws of the state of New York in furtherance of
effectuating the provisions of section 44 of  the  legislative  law  and
section 70-b of the public officers law;
  (b)  sections  fourteen,  fifteen,  sixteen  and seventeen of this act
shall take effect September 15, 2011 but only  if  the  commissioner  of
taxation  and  finance  has  reported  in the report required by section
seventeen-b of this act that  the  percentage  of  individual  taxpayers
electronically  filing their 2010 income tax returns is less than eight-
y-five percent;
  (c) sections fourteen-a and fifteen-a of this act  shall  take  effect
September  15,  2011 and expire and be deemed repealed December 31, 2012
but shall take effect only if the commissioner of taxation  and  finance
has  reported  in the report required by section seventeen-b of this act
that the percentage of individual taxpayers electronically filing  their
2010 income tax returns is eighty-five percent or greater;
  (d)  sections fourteen-b, fifteen-b, sixteen-a and seventeen-a of this
act shall take effect January 1, [2013] 2014 but only if the commission-
er of taxation and finance  has  reported  in  the  report  required  by
section  seventeen-b  of  this  act  that  the  percentage of individual
taxpayers electronically filing their 2010 income tax  returns  is  less
than eighty-five percent; and
  (e)  sections twenty-one and twenty-one-a of this act shall expire and
be deemed repealed December 31, [2012] 2013.
  S 2. Paragraph 1 of subdivision (a) of section 29 of the tax  law,  as
added  by  section  13  of  part U of chapter 61 of the laws of 2011, is
amended to read as follows:
  (1) "Authorized tax document" means a tax document which  the  commis-
sioner  has authorized to be filed electronically, PROVIDED HOWEVER THAT
ANY RETURN OR REPORT THAT INCLUDES ONE OR MORE TAX DOCUMENTS THAT CANNOT
BE FILED ELECTRONICALLY SHALL NOT BE DEEMED  TO  BE  AN  AUTHORIZED  TAX
DOCUMENT FOR PURPOSES OF THIS SECTION.
  S  3.  Paragraph 2 of subdivision (b) of section 29 of the tax law, as
added by section 13 of part U of chapter 61 of  the  laws  of  2011,  is
amended to read as follows:
  (2)  If  a  tax  return  preparer  prepared  [more than five original]
AUTHORIZED tax documents FOR MORE THAN TEN  DIFFERENT  TAXPAYERS  during
any  calendar  year  beginning  on  or after January first, two thousand
[eleven] TWELVE, and if in any succeeding calendar year that tax  return
preparer  prepares  one or more authorized [returns] TAX DOCUMENTS using
tax software, then, for such  succeeding  calendar  year  and  for  each
subsequent  calendar  year  thereafter,  all  authorized  tax  documents

S. 6259--D                         12                         A. 9059--D

prepared by that tax return preparer must be  filed  electronically,  in
accordance with instructions prescribed by the commissioner.
  S  4.  Paragraph 2 of subdivision (e) of section 29 of the tax law, as
amended by section 13 of part U of chapter 61 of the laws  of  2011,  is
amended to read as follows:
  (2)  If  a  taxpayer is required to electronically file any authorized
tax documents or electronically pay any tax liability  or  other  amount
due  shown  on,  or required to be paid with, an authorized tax document
required to be filed electronically pursuant to subdivision (b)  or  (c)
of  this  section, and that taxpayer fails to electronically file one or
more of those tax documents or electronically pay one or more  of  those
liabilities  or other amounts due, then that taxpayer will be subject to
a penalty of [twenty-five dollars for each individual taxpayer's failure
to electronically file an authorized tax document required by or  pursu-
ant to the authority of article twenty-two, thirty, thirty-A or thirty-B
of this chapter or electronically pay any personal income tax imposed by
or  pursuant  to  the  authority  of  any  of those articles, and] fifty
dollars for each failure to electronically file any  [other]  authorized
tax  document  or electronically pay any [other] tax, unless it is shown
that the failure is due to reasonable  cause  and  not  due  to  willful
neglect.  In addition, any taxpayer that fails to electronically file an
authorized tax document for any tax [other than an  individual  taxpayer
who fails to file an authorized tax document for any personal income tax
imposed  by  or pursuant to the authority of article twenty-two, thirty,
thirty-A or thirty-B] will be subject to the penalty imposed  under  the
applicable article for the failure to file a return or report, whether a
paper  return  or report has been filed or not.  PROVIDED, HOWEVER, THAT
THIS SUBDIVISION SHALL NOT APPLY TO AN INDIVIDUAL TAXPAYER WITH  RESPECT
TO HIS OR HER PERSONAL TAX DOCUMENTS THAT ARE REQUIRED BY OR PURSUANT TO
THE  AUTHORITY  OF  ARTICLE  TWENTY-TWO, THIRTY, THIRTY-A OR THIRTY-B OF
THIS CHAPTER.
  S 5. Paragraph 4 of subdivision (e) of section 29 of the tax  law,  as
added  by  section  13  of  part U of chapter 61 of the laws of 2011, is
amended to read as follows:
  (4) If a taxpayer or tax return preparer fails to electronically  file
an  authorized  tax document when required to do so pursuant to subdivi-
sion (b) or (c) of this section, the taxpayer shall not be  eligible  to
receive  interest  on any overpayment in accordance with the overpayment
provisions of this chapter until such document is filed  electronically.
PROVIDED,  HOWEVER, THAT THIS SUBDIVISION SHALL NOT APPLY TO AN INDIVID-
UAL TAXPAYER WITH RESPECT TO HIS OR HER PERSONAL TAX DOCUMENTS THAT  ARE
REQUIRED  BY OR PURSUANT TO THE AUTHORITY OF ARTICLE TWENTY-TWO, THIRTY,
THIRTY-A OR THIRTY-B OF THIS CHAPTER.
  S 6. This act shall take effect  immediately;  provided  that  section
three  of this act shall be deemed to have been in full force and effect
on and after January 1, 2012; provided further that  the  amendments  to
subdivisions  (a),  (b)  and  (e)  of  section 29 of the tax law made by
sections two, three, four and five of this  act  shall  not  affect  the
expiration of such section and shall be deemed to expire therewith.

                                 PART H
                          Intentionally omitted

                                 PART I

S. 6259--D                         13                         A. 9059--D

  Section  1.  Paragraph  1  of subdivision (a) of section 28 of the tax
law, as amended by chapter 440 of the laws of 2006, is amended  to  read
as follows:
  (1)  A taxpayer which is a qualified commercial production company, or
which is a sole proprietor of a qualified commercial production company,
and which is subject to tax under article nine-A or twenty-two  of  this
chapter,  shall  be  allowed  a credit against such tax, pursuant to the
provisions referenced in subdivision [(d)] (C) of this  section,  to  be
computed  as provided in this section. Provided, however, to be eligible
for such credit, at least seventy-five percent of the  production  costs
(excluding post production costs) paid or incurred directly and predomi-
nantly  in  the  actual filming or recording of the qualified commercial
must be costs incurred in New York state.  THE TAX CREDIT ALLOWED PURSU-
ANT TO THIS SECTION SHALL APPLY TO TAXABLE YEARS BEGINNING BEFORE  JANU-
ARY FIRST, TWO THOUSAND FIFTEEN.
  S  2.  Subparagraphs (i) and (iii) of paragraph 2 of subsection (a) of
section 28 of the tax law, subparagraph (i) as amended by chapter 448 of
the laws of 2009 and subparagraph (iii) as amended by chapter 300 of the
laws of 2007, are amended to read as follows:
  (i) The state annually will disburse [three] ONE million of the  total
seven  million  in  tax credits to all eligible production companies and
the amount of the credit shall be the product (or pro rata share of  the
product,  in the case of a member of a partnership) of twenty percent of
the qualified production costs paid or incurred in the production  of  a
qualified  commercial, provided that the qualified production costs paid
or incurred are attributable to the use  of  tangible  property  or  the
performance of services within the state in the production of such qual-
ified  commercial.  To  be  eligible for said credit the total qualified
production costs of a qualified production company must  be  greater  in
the  aggregate  during the current calendar year than the average of the
three previous years for which the credit was applied. Provided,  howev-
er,  that  until  a qualified production company has established a three
year history, the credit will be based on either the  previous  year  or
the  average  of  the two previous years, whichever period is longer for
the qualified production company seeking the credit.  If  the  qualified
production company has never applied for the growth credit, the previous
year's  data will be used to create a benchmark. The tax credit shall be
applied only to the amount of the total qualified  production  costs  of
the  current  calendar  year  that  are greater than the total amount of
production costs of the appropriate measurement period as  described  in
this  subparagraph.  The  tax  credit  must  be  distributed to eligible
production companies on a pro rata basis,  provided,  however,  that  no
such  qualified production company shall receive more than three hundred
thousand dollars annually for such credit. The credit shall  be  allowed
for  the  taxable year in which the production of such qualified commer-
cial is completed.
  (iii) The state annually will disburse  [one]  THREE  million  of  the
total  seven million in tax credits to all eligible production companies
who film or record a qualified commercial outside  of  the  metropolitan
commuter  transportation  district  as defined in section twelve hundred
sixty-two of the public authorities law;  PROVIDED,  HOWEVER,  THAT  IF,
AFTER THE STATE REVIEWS ALL APPLICATIONS FROM ELIGIBLE PRODUCTION COMPA-
NIES  WHO FILM OR RECORD A QUALIFIED COMMERCIAL OUTSIDE OF THE METROPOL-
ITAN COMMUTER DISTRICT FOR A GIVEN YEAR, TAX CREDITS REMAIN  UNALLOCATED
UNDER  THIS SUBPARAGRAPH, THOSE CREDITS SHALL BE ALLOTTED TO THE CREDITS
SET FORTH IN SUBPARAGRAPH (I) OF THIS PARAGRAPH FOR USE CONSISTENT  WITH

S. 6259--D                         14                         A. 9059--D

THE  PURPOSES  OF SUCH SUBPARAGRAPH.   The amount of the credit shall be
the product (or pro rata share of the product, in the case of  a  member
of a partnership) of five percent of the qualified production costs paid
or  incurred  in the production of a qualified commercial, provided that
the qualified production costs paid or incurred are attributable to  the
use of tangible property or the performance of services within the state
in  the production of such qualified commercial. To be eligible for said
credit the total qualified production costs of  a  qualified  production
company  must be greater than two hundred thousand dollars in the aggre-
gate during the calendar year. Such credit will be applied to  qualified
production  costs  exceeding  two hundred thousand dollars in a calendar
year.
  S 3. Paragraph (a) of subdivision 38 of section 210 of the tax law, as
added by section 3 of part V of chapter 62  of  the  laws  of  2006,  is
amended to read as follows:
  (a)  Allowance  of  credit.  A  taxpayer  that is eligible pursuant to
provisions of section twenty-eight of this chapter shall  be  allowed  a
credit  to  be  computed  as  provided  in  such section against the tax
imposed by this article.   THE  TAX  CREDIT  ALLOWED  PURSUANT  TO  THIS
SECTION SHALL APPLY TO TAXABLE YEARS BEGINNING BEFORE JANUARY FIRST, TWO
THOUSAND FIFTEEN.
  S  4. Paragraph 1 of subsection (jj) of section 606 of the tax law, as
added by section 5 of part V of chapter 62  of  the  laws  of  2006,  is
amended to read as follows:
  (1)  Allowance  of credit. A taxpayer that is eligible pursuant to the
provisions of section twenty-eight of this chapter shall  be  allowed  a
credit  to  be  computed  as  provided  in  such section against the tax
imposed by this article.   THE  TAX  CREDIT  ALLOWED  PURSUANT  TO  THIS
SECTION SHALL APPLY TO TAXABLE YEARS BEGINNING BEFORE JANUARY FIRST, TWO
THOUSAND FIFTEEN.
  S  5. Section 10 of part V of chapter 62 of the laws of 2006, relating
to the empire state commercial production tax credit, is amended to read
as follows:
  S 10. This act shall take effect immediately [and shall apply to taxa-
ble years beginning on and after January 1, 2007 and shall expire and be
deemed repealed on December 31, 2011]; provided, however  that  the  IMB
credit  for  energy  taxes  under  subsection  (t-1)  and the state film
production credit under subsection (gg) of section 606 of  the  tax  law
contained  in  section four of this act shall expire on the same date as
provided in subdivision (a) of section 49 of part Y of chapter 63 of the
laws of 2000, as amended and section 9 of part P of chapter  60  of  the
laws of 2004, as amended, respectively.
  S  6.  Notwithstanding  the  provisions  of  article  5 of the general
construction law, the provisions of part V of chapter 62 of the laws  of
2006,  as  amended,  are hereby revived and shall continue in full force
and effect as such provisions existed on December 31, 2011.
  S 7. This act shall take effect immediately and  shall  be  deemed  to
have  been  in  full  force  and  effect on and after December 31, 2011;
provided, however, that the amendments to subparagraphs (i) and (iii) of
paragraph 2 of subsection (a) of section 28  of  the  tax  law  made  by
section  two  of this act shall apply to calendar years beginning on and
after January 1, 2012 and before January 1, 2015.

                                 PART J

S. 6259--D                         15                         A. 9059--D

  Section 1.  Subdivision 4 of section 22 of the public housing law,  as
amended  by  section  1  of part F of chapter 61 of the laws of 2011, is
amended to read as follows:
  4.  Statewide  limitation. The aggregate dollar amount of credit which
the commissioner may allocate to  eligible  low-income  buildings  under
this article shall be [thirty-two] FORTY million dollars. The limitation
provided by this subdivision applies only to allocation of the aggregate
dollar  amount  of  credit  by  the  commissioner, and does not apply to
allowance to a taxpayer of the credit with respect to an  eligible  low-
income building for each year of the credit period.
  S 2. Subdivision 4 of section 22 of the public housing law, as amended
by section one of this act, is amended to read as follows:
  4.  Statewide  limitation. The aggregate dollar amount of credit which
the commissioner may allocate to  eligible  low-income  buildings  under
this  article  shall be [forty] FORTY-EIGHT million dollars. The limita-
tion provided by this subdivision applies  only  to  allocation  of  the
aggregate  dollar  amount  of  credit  by the commissioner, and does not
apply to allowance to a taxpayer of the credit with respect to an eligi-
ble low-income building for each year of the credit period.
  S 3. This  act  shall  take  effect  immediately;  provided,  however,
section two of this act shall take effect April 1, 2013.

                                 PART K

  Section 1. Subdivision (a) of section 28 of the tax law, as amended by
section  1  of  part  A of chapter 57 of the laws of 2010, is amended to
read as follows:
  (a) General. A taxpayer subject to tax under article nine,  nine-A  or
twenty-two  of  this  chapter shall be allowed a credit against such tax
pursuant to  the  provisions  referenced  in  subdivision  (d)  of  this
section. The credit (or pro rata share of earned credit in the case of a
partnership)  for  each gallon of biofuel produced at a biofuel plant on
or after January first, two thousand six shall equal fifteen  cents  per
gallon after the production of the first forty thousand gallons per year
presented  to  market.  The credit under this section shall be capped at
two and one-half million dollars per taxpayer per taxable year for up to
no more than four consecutive taxable years per biofuel plant.   If  the
taxpayer  is  a  partner in a partnership or shareholder of a New York S
corporation, then the cap imposed by the  preceding  sentence  shall  be
applied at the entity level, so that the aggregate credit allowed to all
the  partners  or  shareholders  of each such entity in the taxable year
does not exceed two and one-half million dollars. THE TAX CREDIT ALLOWED
PURSUANT TO THIS SECTION SHALL APPLY TO TAXABLE YEARS  BEGINNING  BEFORE
JANUARY FIRST, TWO THOUSAND TWENTY.
  S  2. Section 187-c of the tax law, as added by section 2 of part X of
chapter 62 of the laws of 2006, is amended to read as follows:
  S 187-c. Biofuel production credit. A  taxpayer  shall  be  allowed  a
credit  to be computed as provided in section twenty-eight of this chap-
ter, AS ADDED BY PART X OF CHAPTER SIXTY-TWO OF THE LAWS OF TWO THOUSAND
SIX, against the tax imposed by this article.  Provided,  however,  that
the amount of such credit allowed against the tax imposed by section one
hundred eighty-four of this article shall be the excess of the amount of
such  credit  over  the  amount  of  any  credit allowed by this section
against the tax imposed by section  one  hundred  eighty-three  of  this
article.  In  no event shall the credit under this section be allowed in
an amount which will reduce the tax payable to less than the  applicable

S. 6259--D                         16                         A. 9059--D

minimum  tax  fixed  by  section one hundred eighty-three or one hundred
eighty-five of this article. If,  however,  the  amount  of  the  credit
allowed  under this section for any taxable year reduces the tax to such
amount, the excess shall be treated as an overpayment of tax to be cred-
ited  or  refunded  in  accordance  with  the  provisions of section six
hundred eighty-six of this chapter. Provided, however, the provisions of
subsection (c) of section one  thousand  eighty-eight  of  this  chapter
notwithstanding,  no  interest  shall  be paid thereon.   THE TAX CREDIT
ALLOWED PURSUANT TO THIS SECTION SHALL APPLY TO TAXABLE YEARS  BEGINNING
BEFORE JANUARY FIRST, TWO THOUSAND TWENTY.
  S 3. Subdivision 38 of section 210 of the tax law, as added by section
3  of  part  X  of chapter 62 of the laws of 2006, is amended to read as
follows:
  38. Biofuel production credit. A taxpayer shall be allowed  a  credit,
to  be  computed as provided in section twenty-eight of this chapter, AS
ADDED BY PART X OF CHAPTER SIXTY-TWO OF THE LAWS OF  TWO  THOUSAND  SIX,
against  the  tax imposed by this article. The credit allowed under this
subdivision for any taxable year shall not reduce the tax due  for  such
year to less than the higher of the amounts prescribed in paragraphs (c)
and  (d)  of  subdivision one of this section. However, if the amount of
credit allowed under this subdivision for any taxable year  reduces  the
tax  to  such  amount,  any amount of credit thus not deductible in such
taxable year shall be treated as an overpayment of tax to be credited or
refunded in accordance with  the  provisions  of  section  one  thousand
eighty-six  of  this  chapter.  Provided,  however,  the  provisions  of
subsection (c) of section one  thousand  eighty-eight  of  this  chapter
notwithstanding,  no  interest  shall  be paid thereon.   THE TAX CREDIT
ALLOWED PURSUANT TO THIS SECTION SHALL APPLY TO TAXABLE YEARS  BEGINNING
BEFORE JANUARY FIRST, TWO THOUSAND TWENTY.
  S  4.  Subsection  (jj)  of  section  606  of the tax law, as added by
section 5 of part X of chapter 62 of the laws of  2006,  is  amended  to
read as follows:
  (jj)  Biofuel  production credit. A taxpayer shall be allowed a credit
to be computed as provided in section twenty-eight of this  chapter,  AS
ADDED  BY  PART  X OF CHAPTER SIXTY-TWO OF THE LAWS OF TWO THOUSAND SIX,
against the tax imposed by this article. If the  amount  of  the  credit
allowed  under  this  subsection  for  any taxable year shall exceed the
taxpayer's tax for such year, the excess shall be treated as an overpay-
ment of tax to be credited or refunded in accordance with the provisions
of section six hundred eighty-six of this  article,  provided,  however,
that no interest shall be paid thereon.  THE TAX CREDIT ALLOWED PURSUANT
TO  THIS  SECTION  SHALL APPLY TO TAXABLE YEARS BEGINNING BEFORE JANUARY
FIRST, TWO THOUSAND TWENTY.
  S 5. Section 6 of part X of chapter 62 of the laws of  2006,  amending
the  tax  law  relating  to providing tax credits for biofuel production
plants, is amended to read as follows:
  S 6. This act shall take effect immediately [and shall apply to  taxa-
ble  years commencing on and after January 1, 2006 and before January 1,
2013]; provided, however that the IMB  credit  for  energy  taxes  under
subsection  (t-1)  and the state film production credit under subsection
(gg) of section 606 of the tax law contained in section four of this act
shall expire on the same date as provided in subdivision (a) of  section
49 of part Y of chapter 63 of the laws of 2000, as amended and section 9
of part P of chapter 60 of the laws of 2004, as amended, respectively.
  S 6. This act shall take effect immediately.

S. 6259--D                         17                         A. 9059--D

                                 PART L

  Section  1.  Section  2  of  part I of chapter 58 of the laws of 2006,
relating to providing an enhanced earned income tax credit,  is  amended
to read as follows:
  S 2. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2006 and before January 1, [2013]
2015.
  S 2. This act shall take effect immediately.

                                 PART M
                          Intentionally omitted

                                 PART N

  Section 1. Subsection (a) of section 801 of the tax law, as amended by
section  2  of  part  B of chapter 56 of the laws of 2011, is amended to
read as follows:
  (a) For the sole purpose of providing an additional stable  and  reli-
able  dedicated  funding  source  for  the  metropolitan  transportation
authority and its subsidiaries and affiliates to preserve,  operate  and
improve  essential  transit and transportation services in the metropol-
itan commuter transportation  district,  a  tax  is  hereby  imposed  on
EMPLOYERS  AND  INDIVIDUALS  AS FOLLOWS: (1) FOR employers who engage in
business within the MCTD [(1)], THE TAX IS IMPOSED  at  a  rate  of  (A)
eleven  hundredths  (.11)  percent  OF THE PAYROLL EXPENSE for employers
with payroll expense no greater than three hundred seventy-five thousand
dollars in any  calendar  quarter,  (B)  twenty-three  hundredths  (.23)
percent OF THE PAYROLL EXPENSE for employers with payroll expense great-
er  than three hundred seventy-five thousand dollars and no greater than
four hundred thirty-seven thousand five hundred dollars in any  calendar
quarter,  and  (C)  thirty-four  hundredths (.34) percent OF THE PAYROLL
EXPENSE for employers with payroll expense in  excess  of  four  hundred
thirty-seven  thousand  five  hundred  dollars in any calendar quarter[,
and]. IF THE  EMPLOYER  IS  A  PROFESSIONAL  EMPLOYER  ORGANIZATION,  AS
DEFINED IN SECTION NINE HUNDRED SIXTEEN OF THE LABOR LAW, THE EMPLOYER'S
TAX  SHALL BE CALCULATED BY DETERMINING THE PAYROLL EXPENSE ATTRIBUTABLE
TO EACH CLIENT WHO HAS ENTERED INTO A  PROFESSIONAL  EMPLOYER  AGREEMENT
WITH  SUCH  ORGANIZATION  AND  THE  PAYROLL EXPENSE ATTRIBUTABLE TO SUCH
ORGANIZATION ITSELF, MULTIPLYING EACH OF THOSE PAYROLL  EXPENSE  AMOUNTS
BY  THE  APPLICABLE  RATE  SET  FORTH IN THIS PARAGRAPH AND ADDING THOSE
PRODUCTS TOGETHER. (2) FOR INDIVIDUALS, THE TAX IS IMPOSED at a rate  of
thirty-four  hundredths  (.34) percent of the net earnings from self-em-
ployment of individuals that are attributable to the MCTD if such  earn-
ings  attributable to the MCTD exceed fifty thousand dollars for the tax
year.
  S 2. Section 4 of part B of chapter 56 of the laws  of  2011  amending
the tax law relating to the tax rates and exclusions under the metropol-
itan commuter transportation mobility tax is amended to read as follows:
  S 4. This act shall take effect immediately AND SHALL APPLY TO TAXABLE
YEARS  BEGINNING  ON  OR  AFTER  JANUARY 1, 2012; provided however, that
section one of this act and the amendments in section two  of  this  act
that  concern  employers  shall take effect for the quarter beginning on
April 1, 2012.

S. 6259--D                         18                         A. 9059--D

  S 3. This act shall take effect immediately; provided however that the
amendment in section one of this act  concerning  professional  employer
organizations  shall  take  effect for the quarter beginning on April 1,
2012.

                                 PART O

  Section  1.  Paragraph  (a)  of  subdivision  1 of section 1003 of the
racing, pari-mutuel wagering and breeding law, as amended by  section  1
of  part  S  of  chapter  61  of the laws of 2011, is amended to read as
follows:
  (a) Any  racing  association  or  corporation  or  regional  off-track
betting  corporation,  authorized  to conduct pari-mutuel wagering under
this chapter, desiring to display the simulcast of horse races on  which
pari-mutuel  betting shall be permitted in the manner and subject to the
conditions provided for in this article may apply to  the  board  for  a
license so to do. Applications for licenses shall be in such form as may
be  prescribed  by the board and shall contain such information or other
material or evidence as the board  may  require.  No  license  shall  be
issued  by the board authorizing the simulcast transmission of thorough-
bred races from a track located in Suffolk  county.  The  fee  for  such
licenses  shall  be five hundred dollars per simulcast facility per year
payable by the licensee to the board for deposit into the general  fund.
Except  as  provided herein, the board shall not approve any application
to conduct simulcasting into individual or group  residences,  homes  or
other areas for the purposes of or in connection with pari-mutuel wager-
ing.  The board may approve simulcasting into residences, homes or other
areas to be conducted jointly by one or more regional off-track  betting
corporations and one or more of the following: a franchised corporation,
thoroughbred racing corporation or a harness racing corporation or asso-
ciation;  provided  (i) the simulcasting consists only of those races on
which pari-mutuel betting is authorized by this chapter at one  or  more
simulcast  facilities  for  each  of  the  contracting off-track betting
corporations which shall include wagers made in accordance with  section
one thousand fifteen, one thousand sixteen and one thousand seventeen of
this  article;  provided  further  that the contract provisions or other
simulcast arrangements for such simulcast  facility  shall  be  no  less
favorable than those in effect on January first, two thousand five; (ii)
that  each  off-track  betting  corporation having within its geographic
boundaries such residences, homes or other areas technically capable  of
receiving  the  simulcast signal shall be a contracting party; (iii) the
distribution of revenues shall be subject to  contractual  agreement  of
the  parties  except that statutory payments to non-contracting parties,
if any, may not be reduced; provided, however, that  nothing  herein  to
the  contrary  shall  prevent  a  track  from televising its races on an
irregular basis primarily for promotional or marketing purposes as found
by the board. For purposes of this paragraph, the provisions of  section
one  thousand  thirteen  of  this article shall not apply. Any agreement
authorizing an in-home simulcasting experiment commencing prior  to  May
fifteenth,  nineteen  hundred  ninety-five,  may,  and all its terms, be
extended until June thirtieth, two thousand [twelve] THIRTEEN; provided,
however, that any party to such agreement may elect  to  terminate  such
agreement  upon  conveying  written  notice to all other parties of such
agreement at least forty-five days prior to the effective  date  of  the
termination,  via  registered  mail. Any party to an agreement receiving
such notice of an intent to terminate, may request the board to  mediate

S. 6259--D                         19                         A. 9059--D

between  the parties new terms and conditions in a replacement agreement
between the parties as will permit continuation of an in-home experiment
until June thirtieth,  two  thousand  [twelve]  THIRTEEN;  and  (iv)  no
in-home  simulcasting in the thoroughbred special betting district shall
occur without the approval of the regional thoroughbred track.
  S 2. Subparagraph (iii) of paragraph d of  subdivision  3  of  section
1007 of the racing, pari-mutuel wagering and breeding law, as amended by
section  2  of  part  S of chapter 61 of the laws of 2011, is amended to
read as follows:
  (iii) Of the sums retained by a receiving track located in Westchester
county on races received from a franchised corporation, for  the  period
commencing January first, two thousand eight and continuing through June
thirtieth,  two  thousand [twelve] THIRTEEN, the amount used exclusively
for purses to be awarded at races  conducted  by  such  receiving  track
shall  be computed as follows: of the sums so retained, two and one-half
percent of the total pools. Such amount shall be increased or  decreased
in  the  amount  of fifty percent of the difference in total commissions
determined by comparing the total commissions available after July twen-
ty-first, nineteen hundred ninety-five to  the  total  commissions  that
would  have  been  available  to  such track prior to July twenty-first,
nineteen hundred ninety-five.
  S 3. The opening paragraph of subdivision 1 of  section  1014  of  the
racing,  pari-mutuel  wagering and breeding law, as amended by section 3
of part S of chapter 61 of the laws of  2011,  is  amended  to  read  as
follows:
  The  provisions of this section shall govern the simulcasting of races
conducted at thoroughbred tracks located in another state or country  on
any day during which a franchised corporation is conducting a race meet-
ing  in  Saratoga  county  at Saratoga thoroughbred racetrack until June
thirtieth, two thousand [twelve] THIRTEEN and on any day  regardless  of
whether  or not a franchised corporation is conducting a race meeting in
Saratoga county at Saratoga thoroughbred racetrack after June thirtieth,
two thousand [twelve] THIRTEEN. On any day on which a franchised  corpo-
ration  has  not  scheduled  a  racing program but a thoroughbred racing
corporation located within the state is conducting  racing,  every  off-
track  betting corporation branch office and every simulcasting facility
licensed in accordance  with  section  one  thousand  seven  (that  have
entered  into  a  written  agreement with such facility's representative
horsemen's organization, as approved by the board), one thousand  eight,
or  one  thousand  nine  of  this  article shall be authorized to accept
wagers and display the live simulcast signal  from  thoroughbred  tracks
located  in  another  state  or foreign country subject to the following
provisions:
  S 4. Subdivision 1 of section 1015 of the racing, pari-mutuel wagering
and breeding law, as amended by section 4 of part S of chapter 61 of the
laws of 2011, is amended to read as follows:
  1. The provisions of this section shall  govern  the  simulcasting  of
races  conducted  at  harness tracks located in another state or country
during the period July first, nineteen hundred ninety-four through  June
thirtieth, two thousand [twelve] THIRTEEN.  This section shall supersede
all inconsistent provisions of this chapter.
  S  5.  The  opening  paragraph of subdivision 1 of section 1016 of the
racing, pari-mutuel wagering and breeding law, as amended by  section  5
of  part  S  of  chapter  61  of the laws of 2011, is amended to read as
follows:

S. 6259--D                         20                         A. 9059--D

  The provisions of this section shall govern the simulcasting of  races
conducted  at thoroughbred tracks located in another state or country on
any day during which a franchised corporation is not conducting  a  race
meeting in Saratoga county at Saratoga thoroughbred racetrack until June
thirtieth,  two  thousand  [twelve]  THIRTEEN.   Every off-track betting
corporation branch office and every simulcasting  facility  licensed  in
accordance  with  section  one  thousand  seven that have entered into a
written agreement with such facility's representative horsemen's  organ-
ization  as  approved  by  the board, one thousand eight or one thousand
nine of this article shall be authorized to accept  wagers  and  display
the  live  full-card  simulcast signal of thoroughbred tracks (which may
include quarter horse or mixed meetings provided that all such  wagering
on  such  races  shall be construed to be thoroughbred races) located in
another state or foreign country, subject to the  following  provisions;
provided,  however,  no  such  written  agreement shall be required of a
franchised corporation licensed in accordance with section one  thousand
seven of this article:
  S  6. The opening paragraph of section 1018 of the racing, pari-mutuel
wagering and breeding law, as amended by section 6 of part S of  chapter
61 of the laws of 2011, is amended to read as follows:
  Notwithstanding  any  other  provision of this chapter, for the period
July twenty-fifth, two thousand one through September eighth, two  thou-
sand [eleven] TWELVE, when a franchised corporation is conducting a race
meeting  within  the  state  at  Saratoga  Race  Course, every off-track
betting  corporation  branch  office  and  every  simulcasting  facility
licensed in accordance with section one thousand seven (that has entered
into  a written agreement with such facility's representative horsemen's
organization as approved by the board), one thousand eight or one  thou-
sand  nine  of  this  article  shall  be authorized to accept wagers and
display the live simulcast signal from thoroughbred  tracks  located  in
another  state, provided that such facility shall accept wagers on races
run at all in-state thoroughbred  tracks  which  are  conducting  racing
programs subject to the following provisions; provided, however, no such
written agreement shall be required of a franchised corporation licensed
in accordance with section one thousand seven of this article.
  S  7.  Section  32  of  chapter  281 of the laws of 1994, amending the
racing, pari-mutuel wagering and breeding law and other laws relating to
simulcasting, as amended by section 7 of part S of  chapter  61  of  the
laws of 2011, is amended to read as follows:
  S  32.  This act shall take effect immediately and the pari-mutuel tax
reductions in section six  of  this  act  shall  expire  and  be  deemed
repealed  on  July  1,  [2012]  2013;  provided,  however,  that nothing
contained herein shall be deemed to affect the  application,  qualifica-
tion,  expiration,  or  repeal  of  any  provision of law amended by any
section of this act, and such provisions shall be applied  or  qualified
or  shall  expire  or be deemed repealed in the same manner, to the same
extent and on the same date as the case may be as otherwise provided  by
law;  provided  further, however, that sections twenty-three and twenty-
five of this act shall remain in full force and effect only until May 1,
1997 and at such time shall be deemed to be repealed.
  S 8. Section 54 of chapter 346 of  the  laws  of  1990,  amending  the
racing, pari-mutuel wagering and breeding law and other laws relating to
simulcasting  and the imposition of certain taxes, as amended by section
8 of part S of chapter 61 of the laws of 2011, is  amended  to  read  as
follows:

S. 6259--D                         21                         A. 9059--D

  S  54.  This  act  shall  take  effect immediately; provided, however,
sections three through twelve of this act shall take effect  on  January
1, 1991, and section 1013 of the racing, pari-mutuel wagering and breed-
ing  law, as added by section thirty-eight of this act, shall expire and
be  deemed repealed on July 1, [2012] 2013; and section eighteen of this
act shall take effect on July 1, 2008 and sections fifty-one and  fifty-
two  of this act shall take effect as of the same date as chapter 772 of
the laws of 1989 took effect.
  S 9. Paragraph (a) of subdivision 1 of  section  238  of  the  racing,
pari-mutuel wagering and breeding law, as amended by section 9 of part S
of chapter 61 of the laws of 2011, is amended to read as follows:
  (a)  The  franchised  corporation  authorized  under  this  chapter to
conduct pari-mutuel betting at a race meeting or races run thereat shall
distribute all sums deposited in any pari-mutuel pool to the holders  of
winning  tickets therein, provided such tickets be presented for payment
before April first of the year following the  year  of  their  purchase,
less  an  amount  which  shall be established and retained by such fran-
chised corporation of between twelve to  seventeen  per  centum  of  the
total  deposits in pools resulting from on-track regular bets, and four-
teen to twenty-one per centum of the total deposits in  pools  resulting
from on-track multiple bets and fifteen to twenty-five per centum of the
total  deposits in pools resulting from on-track exotic bets and fifteen
to thirty-six per centum of the total deposits in pools  resulting  from
on-track  super  exotic  bets, plus the breaks. The retention rate to be
established is subject to the prior approval of the racing and  wagering
board.  Such rate may not be changed more than once per calendar quarter
to be effective on the first day of the calendar quarter. "Exotic  bets"
and  "multiple  bets"  shall have the meanings set forth in section five
hundred nineteen of this chapter.  "Super exotic bets"  shall  have  the
meaning  set  forth  in  section  three hundred one of this chapter. For
purposes of this section, a "pick six bet" shall mean a  single  bet  or
wager on the outcomes of six races. The breaks are hereby defined as the
odd  cents over any multiple of five for payoffs greater than one dollar
five cents but less than five dollars, over  any  multiple  of  ten  for
payoffs  greater  than  five  dollars but less than twenty-five dollars,
over any multiple of twenty-five for payoffs  greater  than  twenty-five
dollars but less than two hundred fifty dollars, or over any multiple of
fifty  for  payoffs over two hundred fifty dollars. Out of the amount so
retained there shall be paid  by  such  franchised  corporation  to  the
commissioner  of  taxation and finance, as a reasonable tax by the state
for the privilege of conducting pari-mutuel betting on the races run  at
the  race  meetings  held  by such franchised corporation, the following
percentages of the total pool for regular and  multiple  bets  five  per
centum  of regular bets and four per centum of multiple bets plus twenty
per centum of the breaks; for  exotic  wagers  seven  and  one-half  per
centum  plus  twenty per centum of the breaks, and for super exotic bets
seven and one-half per centum plus fifty per centum of the  breaks.  For
the  period  June  first, nineteen hundred ninety-five through September
ninth, nineteen hundred ninety-nine, such tax on regular wagers shall be
three per centum and such tax on multiple wagers shall be two  and  one-
half  per  centum,  plus twenty per centum of the breaks. For the period
September tenth, nineteen  hundred  ninety-nine  through  March  thirty-
first,  two  thousand  one, such tax on all wagers shall be two and six-
tenths per centum and for the  period  April  first,  two  thousand  one
through  December thirty-first, two thousand [twelve] THIRTEEN, such tax
on all wagers shall be one and six-tenths per centum, plus, in each such

S. 6259--D                         22                         A. 9059--D

period, twenty per centum of the breaks. Payment to the New  York  state
thoroughbred  breeding  and  development  fund by such franchised corpo-
ration shall be one-half of one per centum of total daily on-track pari-
mutuel  pools resulting from regular, multiple and exotic bets and three
per centum of super exotic bets provided, however, that for  the  period
September  tenth,  nineteen  hundred  ninety-nine  through March thirty-
first, two thousand one, such payment shall be  six-tenths  of  one  per
centum  of  regular,  multiple and exotic pools and for the period April
first, two thousand one  through  December  thirty-first,  two  thousand
[twelve]  THIRTEEN, such payment shall be seven-tenths of one per centum
of such pools.
  S 10. Subdivision 5 of section 1012 of the racing, pari-mutuel  wager-
ing  and  breeding law, as amended by section 10 of part S of chapter 61
of the laws of 2011, is amended to read as follows:
  5. The provisions of this section shall expire and be  of  no  further
force and effect after June thirtieth, two thousand [twelve] THIRTEEN.
  S 11. This act shall take effect immediately.

                                 PART P

  Section  1.  Subdivision  3 of section 205 of the tax law, as added by
section 8 of part U1 of chapter 62 of the laws of 2003,  is  amended  to
read as follows:
  3.  [From the] THE moneys collected from the taxes imposed by sections
one hundred eighty-three and one hundred eighty-four of this article  on
and  after  April  first,  two  thousand  [four] TWELVE, after reserving
amounts for refunds or reimbursements, SHALL BE DISTRIBUTED AS  FOLLOWS:
twenty  percent  of  such moneys shall be deposited to the credit of the
dedicated highway and bridge trust fund established by  section  eighty-
nine-b  of the state finance law[. The remainder], FIFTY-FOUR PERCENT OF
SUCH MONEYS shall be deposited  in  the  mass  transportation  operating
assistance  fund  to  the credit of the metropolitan mass transportation
operating assistance account created pursuant to section  eighty-eight-a
of  the state finance law AND TWENTY-SIX PERCENT OF SUCH MONEYS SHALL BE
DEPOSITED IN THE MASS TRANSPORTATION OPERATING ASSISTANCE  FUND  TO  THE
CREDIT OF THE PUBLIC TRANSPORTATION SYSTEMS OPERATING ASSISTANCE ACCOUNT
CREATED PURSUANT TO SECTION EIGHTY-EIGHT-A OF THE STATE FINANCE LAW.
  S  2. This act shall take effect immediately and shall be deemed to be
in full force and effect on and after April 1, 2012; provided,  however,
that  the amendments to subdivision 3 of section 205 of the tax law made
by section one of this act shall expire and be deemed repealed on  April
1, 2013 and shall not affect the repeal of such subdivision and shall be
deemed to be repealed therewith.

                                 PART Q

  Section  1. Subdivision (e) of section 1105 of the tax law, as amended
by section 4 of part AA of chapter 57 of the laws of 2010, is amended to
read as follows:
  (e) (1) The rent for every occupancy of a room or rooms in a hotel  in
this  state,  except that the tax shall not be imposed upon (i) a perma-
nent resident, or (ii) where the rent is not more than at  the  rate  of
two dollars per day.
  (2)  [When]  EXCEPT  AS  PROVIDED IN SUBDIVISION (R) OF SECTION ELEVEN
HUNDRED ELEVEN OF THIS PART, WHEN occupancy is provided,  for  a  single
consideration,  with property, services, amusement charges, or any other

S. 6259--D                         23                         A. 9059--D

items, the separate sale of which is not subject to tax under this arti-
cle, the entire consideration shall be treated as rent  subject  to  tax
under  paragraph  one of this subdivision; provided, however, that where
the amount of the rent for occupancy is stated separately from the price
of  such  property,  services, amusement charges, or other items, on any
sales slip, invoice, receipt, or other statement given the occupant, and
such rent is reasonable in relation  to  the  value  of  such  property,
services,  amusement charges or other items, only such separately stated
rent will be subject to tax under paragraph one of this subdivision.
  S 2. Section 1111 of the tax law is amended by adding a  new  subdivi-
sion (r) to read as follows:
  (R)  (1)  IN  REGARD  TO THE COLLECTION OF SALES TAX ON OCCUPANCIES BY
ROOM REMARKETERS, WHEN OCCUPANCY IS PROVIDED FOR A SINGLE  CONSIDERATION
WITH  PROPERTY, SERVICES, AMUSEMENT CHARGES, OR ANY OTHER ITEMS, WHETHER
OR NOT SUCH OTHER ITEMS ARE TAXABLE, THE RENT PORTION OF  THE  CONSIDER-
ATION  FOR  SUCH  TRANSACTION  SHALL  BE COMPUTED AS FOLLOWS: EITHER THE
TOTAL CONSIDERATION RECEIVED BY THE  ROOM  REMARKETER  MULTIPLIED  BY  A
FRACTION,  THE NUMERATOR OF WHICH SHALL BE THE CONSIDERATION PAYABLE FOR
THE OCCUPANCY BY THE ROOM REMARKETER AND THE DENOMINATOR OF WHICH  SHALL
BE  SUCH  CONSIDERATION PAYABLE FOR THE OCCUPANCY PLUS THE CONSIDERATION
PAYABLE BY THE REMARKETER FOR THE OTHER ITEMS  BEING  SOLD,  OR  BY  ANY
OTHER  METHOD  AS  MAY  BE  AUTHORIZED  BY THE COMMISSIONER. IF THE ROOM
REMARKETER FAILS TO SEPARATELY STATE THE TAX ON THE RENT SO COMPUTED  ON
A SALES SLIP, INVOICE, RECEIPT, OR OTHER STATEMENT GIVEN TO THE OCCUPANT
IN  THE  MANNER PRESCRIBED BY PARAGRAPH TWO OF THIS SUBDIVISION OR FAILS
TO MAINTAIN RECORDS OF THE PRICES OF ALL  COMPONENTS  OF  A  TRANSACTION
COVERED  BY THIS PARAGRAPH, THE ENTIRE CONSIDERATION SHALL BE TREATED AS
RENT SUBJECT TO TAX UNDER PARAGRAPH ONE OF SUBDIVISION  (E)  OF  SECTION
ELEVEN  HUNDRED  FIVE OF THIS PART. NOTHING HEREIN SHALL BE CONSTRUED TO
SUBJECT TO TAX OR EXEMPT FROM TAX ANY SERVICE OR PROPERTY  OR  AMUSEMENT
CHARGE  OR OTHER ITEMS OTHERWISE SUBJECT TO TAX OR EXEMPT FROM TAX UNDER
THIS ARTICLE OR PURSUANT TO THE AUTHORITY OF ARTICLE TWENTY-NINE OF THIS
CHAPTER. A ROOM REMARKETER'S RECORDS OF THE  CONSIDERATION  PAYABLE  FOR
ALL  COMPONENTS  OF  A TRANSACTION COVERED BY THIS PARAGRAPH ARE RECORDS
REQUIRED TO BE MAINTAINED FOR PURPOSES OF  SUBDIVISION  (A)  OF  SECTION
ELEVEN HUNDRED THIRTY-FIVE OF THIS ARTICLE.
  (2)  IN  REGARD  TO THE COLLECTION OF SALES TAX ON OCCUPANCIES BY ROOM
REMARKETERS, INCLUDING A TRANSACTION DESCRIBED IN PARAGRAPH ONE OF  THIS
SUBDIVISION, THE REQUIREMENTS OF THE SECOND SENTENCE OF PARAGRAPH ONE OF
SUBDIVISION  (A)  OF  SECTION  ELEVEN HUNDRED THIRTY-TWO OF THIS ARTICLE
SHALL BE DEEMED SATISFIED IF THE REMARKETER GIVES THE CUSTOMER  A  SALES
SLIP,  INVOICE,  RECEIPT,  OR  OTHER  STATEMENT OF THE PRICE ("INVOICE")
PRIOR TO THE CUSTOMER'S COMPLETION OF HIS OR HER OCCUPANCY, ON WHICH THE
AMOUNT OF TAX DUE UNDER THIS ARTICLE AND PURSUANT TO  THE  AUTHORITY  OF
ARTICLE  TWENTY-NINE OF THIS CHAPTER IS STATED. THE ROOM REMARKETER MUST
KEEP EITHER A COPY OF THE INVOICE AS  REQUIRED  BY  SUBDIVISION  (A)  OF
SECTION  ELEVEN  HUNDRED  THIRTY-FIVE  OF  THIS  ARTICLE,  OR ELECTRONIC
RECORDS THAT ACCURATELY REFLECT THE INFORMATION THAT IS ON  THE  INVOICE
PROVIDED TO THE CUSTOMER.
  (3)  IN REGARD TO THE REPORTING AND THE PAYMENT TO THE COMMISSIONER BY
ROOM REMARKETERS OF SALES TAX DUE ON  OCCUPANCIES,  SUBDIVISION  (A)  OF
SECTION  ELEVEN  HUNDRED  THIRTY-SEVEN  OF THIS ARTICLE SHALL BE READ TO
REQUIRE A ROOM REMARKETER TO REPORT SUCH SALES  TAX  DUE,  INCLUDING  IN
REGARD  TO A TRANSACTION DESCRIBED IN PARAGRAPH ONE OF THIS SUBDIVISION,
ON THE RETURN DUE FOR THE FILING PERIOD IN WHICH THE OCCUPANCY ENDS AND,

S. 6259--D                         24                         A. 9059--D

AT THE TIME OF FILING SUCH RETURN, TO PAY TO THE COMMISSIONER THE  TOTAL
AMOUNT DESCRIBED BY SUCH SUBDIVISION (A).
  S  3.  Subdivision  (e)  of  section  1119 of the tax law, as added by
section 5 of part AA of chapter 57 of the laws of 2010,  is  amended  to
read as follows:
  (e)  Subject  to  conditions and limitations provided in this subdivi-
sion, a room remarketer shall be allowed a refund or credit against  the
amount of tax collected and required to be remitted under section eleven
hundred thirty-seven of this article in the amount of the tax it paid to
an  operator  of a hotel under section eleven hundred four of this arti-
cle, where applicable, and subdivision (e)  of  section  eleven  hundred
five of this article. Provided, however, that, in order to qualify for a
refund  or  credit  under  this  subdivision for any sales tax quarterly
period, the room remarketer must, for that quarter,  (1)  be  registered
for  sales tax purposes under section eleven hundred thirty-four of this
article; (2) collect the taxes imposed by section eleven hundred four of
this article, where applicable, and subdivision (e)  of  section  eleven
hundred five of this article; and (3) furnish the certificate of author-
ity  number  of  the  operator to whom the applicant paid the tax in its
application for refund or credit  if  required  on  that  form  or  upon
request.    PROVIDED THAT IF THE ROOM REMARKETER REQUESTS THE OPERATOR'S
CERTIFICATE OF AUTHORITY NUMBER AND IS NOT PROVIDED  WITH  THAT  NUMBER,
THE ROOM REMARKETER MAY SATISFY THIS REQUIREMENT BY PROVIDING THE OPERA-
TOR'S  NAME,  BUSINESS ADDRESS, TELEPHONE NUMBER, AND THE ADDRESS OF THE
HOTEL WHERE THE OCCUPANCY TOOK PLACE. An application for refund or cred-
it under this subdivision must be filed with the commissioner within the
time provided by subdivision (a) of section eleven  hundred  thirty-nine
of  this  article. The application must be in the form prescribed by the
commissioner. Where an application for credit has been filed, the appli-
cant may immediately take the credit on the return that is  due  coinci-
dent with or immediately subsequent to the time that the applicant files
the  application  for  credit.  However, the taking of the credit on the
return is deemed to be part of the application for credit. The procedure
for granting or denying the applications for refund or credit and review
of those determinations shall be  as  provided  in  subdivision  (e)  of
section eleven hundred thirty-nine of this article. An operator, includ-
ing  a  room  remarketer, who is paid tax by a room remarketer must upon
request provide the remarketer with its certificate of authority number,
provided that the operator's failure  to  do  so  does  not  change  the
requirement set forth in paragraph three of this subdivision.
  S  4.  Paragraph 4 of subdivision a of section 11-2502 of the adminis-
trative code of the city of New York, as amended by section 8 of part AA
of chapter 57 of the laws of 2010, is amended to read as follows:
  (4) (I) When occupancy is provided, for a single  consideration,  with
property,  services, amusement charges, or any other items, the separate
sale of which is not subject to  tax  under  this  chapter,  the  entire
consideration  shall  be  treated as rent subject to tax under paragraph
one of this subdivision; provided, however, that where the amount of the
rent for occupancy is stated separately from the price of such property,
services, amusement charges or other items on any sales  slip,  invoice,
receipt,  or other statement given the occupant and such rent is reason-
able in relation to the value  of  such  property,  services,  amusement
charges,  or  other  items,  only  such  separately  stated rent will be
subject to tax under [paragraph one of] this subdivision.
  (II) IN REGARD TO THE COLLECTION OF TAX ON OCCUPANCIES BY REMARKETERS,
WHEN OCCUPANCY IS PROVIDED, FOR A SINGLE CONSIDERATION,  WITH  PROPERTY,

S. 6259--D                         25                         A. 9059--D

SERVICES,  AMUSEMENT  CHARGES,  OR  ANY OTHER ITEMS, WHETHER OR NOT SUCH
OTHER ITEMS ARE TAXABLE, THE RENT PORTION OF THE CONSIDERATION FOR  SUCH
SALE  SHALL BE COMPUTED AS FOLLOWS: THE TOTAL CONSIDERATION FOR THE SALE
MULTIPLIED  BY A FRACTION, THE NUMERATOR OF WHICH SHALL BE THE CONSIDER-
ATION PAID TO THE HOTEL FOR THE OCCUPANCY AND THE DENOMINATOR  OF  WHICH
SHALL  BE THE CONSIDERATION PAID TO THE HOTEL FOR THE OCCUPANCY PLUS THE
CONSIDERATION PAID TO THE PROVIDERS OF THE OTHER ITEMS BEING SOLD, OR BY
ANY OTHER REASONABLE METHOD  PURSUANT  TO  WHICH  THE  RENT  PORTION  OF
CONSIDERATION  WOULD  BE NO LESS THAN THE COMPUTATION OF RENT PORTION OF
CONSIDERATION UNDER SUBPARAGRAPH (I) OF THIS PARAGRAPH.  NOTHING  HEREIN
SHALL  BE  CONSTRUED TO SUBJECT TO TAX OR EXEMPT FROM TAX ANY SERVICE OR
PROPERTY OR AMUSEMENT CHARGE OR OTHER ITEMS OTHERWISE SUBJECT TO TAX  OR
EXEMPT FROM TAX UNDER THIS CHAPTER.
  S  5.  Paragraph 5 of subdivision a of section 11-2502 of the adminis-
trative code of the city of New York, as amended by section 8 of part AA
of chapter 57 of the laws of 2010, is amended to read as follows:
  (5) A room remarketer shall be allowed a refund or credit against  the
taxes  collected and required to be remitted pursuant to section 11-2505
of this chapter in the amount of the tax it paid to the operator of  the
hotel  or another room remarketer under [paragraph three of] this subdi-
vision. Provided, however, that in order to  qualify  for  a  refund  or
credit  under  this  paragraph  with respect to any quarterly period, as
described in subdivision a of section 11-2504 of this chapter, the  room
remarketer  must,  with  respect  to such quarter, (i) be registered for
hotel room occupancy tax purposes under section 11-2514 of this chapter,
and (ii) collect the taxes imposed by paragraphs two and three  of  this
subdivision.  Subject  to  the  conditions and limitations of this para-
graph, the provisions of section 11-2507 of this chapter shall apply  to
refunds or credits under this paragraph.
  S  6.  Subdivision  f of section 11-2502 of the administrative code of
the city of New York, as amended by local law number 43 of the  city  of
New York for the year 2009 and paragraph 2 as renumbered by section 9 of
part  AA  of  chapter  57  of  the  laws  of 2010, is amended to read as
follows:
  f. The tax to be collected shall be stated  [and  charged]  separately
from  the  rent [and shown separately on any record thereof, at the time
when the occupancy is arranged or contracted for  and  charged  for  and
upon every evidence of occupancy or any bill or statement or charge made
for said occupancy issued or delivered by the operator or room remarket-
er]  ON  A SALES SLIP, INVOICE, RECEIPT, OR OTHER STATEMENT OF THE PRICE
("INVOICE") GIVEN TO THE OCCUPANT PRIOR TO THE OCCUPANT'S COMPLETION  OF
HIS  OR HER OCCUPANCY AND BE VERIFIABLE FROM THE BOOKS AND RECORDS OF AN
OPERATOR OR ROOM REMARKETER RESPONSIBLE FOR COLLECTING AND REMITTING THE
TAX.
  (1) Where an occupant rents a room directly from an operator, the  tax
shall  be  paid  by  the  occupant to the operator as trustee for and on
account of the city, and the operator shall be liable for the collection
of the tax on the rent and for the payment of the tax on the rent.
  (2) The operator or room remarketer and any officer of  any  corporate
operator  or  room remarketer shall be personally liable for the portion
of the tax collected or required to be collected under this chapter, and
the operator shall have the same right in respect to collecting the  tax
from  the  occupant, or in respect to nonpayment of the tax by the occu-
pant as if the tax were a part of the rent for the occupancy payable  at
the  time  such  tax shall become due and owing, including all rights of
eviction, dispossession, repossession and enforcement of any innkeeper's

S. 6259--D                         26                         A. 9059--D

lien that he or she may have in the event of nonpayment of rent  by  the
occupant;  provided  however,  that the commissioner of finance shall be
joined as a party in any action or proceeding brought by the operator to
collect or enforce collection of the tax.
  S  7.  This act shall take effect September 1, 2012 and shall apply to
occupancies that commence on or after such date.

                                 PART R

  Section 1. Paragraphs 1 and 2 of subsection (m) of section 1452 of the
tax law, as amended by section 4 of part J of chapter 61 of the laws  of
2011, are amended to read as follows:
  (1) Notwithstanding anything to the contrary contained in this section
other  than  subsection  (n)  of this section, a corporation that was in
existence before January first, two thousand  [eleven]  TWELVE  and  was
subject to tax under article nine-A of this chapter for its last taxable
year beginning before January first, two thousand [eleven] TWELVE, shall
continue  to  be taxable under such article for all taxable years begin-
ning on or after January first, two thousand [eleven] TWELVE and  before
January  first, two thousand [thirteen] FIFTEEN.  The preceding sentence
shall not apply to any taxable year during which such corporation  is  a
banking  corporation  described  in  paragraphs  one  through  eight  of
subsection (a) of this section.  Notwithstanding anything to the contra-
ry contained in this section other than subsection (n) of this  section,
a  banking corporation or corporation that was in existence before Janu-
ary first, two thousand [eleven] TWELVE and was  subject  to  tax  under
this  article  for its last taxable year beginning before January first,
two thousand [eleven] TWELVE, shall continue to be  taxable  under  this
article  for  all taxable years beginning on or after January first, two
thousand [eleven] TWELVE and before January first, two  thousand  [thir-
teen  or  in  which] FIFTEEN ONLY IF THE CORPORATION IS A BANKING CORPO-
RATION AS DEFINED IN SUBSECTION (A) OF THIS SECTION OR  the  corporation
satisfies  the  requirements  for  a  corporation to elect to be taxable
under this article. Provided further, that nothing  in  this  subsection
shall  prohibit a corporation that elected pursuant to subsection (d) of
this section to be taxable under article nine-A  of  this  chapter  from
revoking that election in accordance with such subsection (d).
  For  purposes  of this paragraph, a corporation shall be considered to
be subject to tax under article nine-A of this  chapter  for  a  taxable
year if such corporation was not a taxpayer but was properly included in
a  combined  report filed pursuant to section two hundred eleven of this
chapter for such taxable year and a corporation shall be  considered  to
be  subject  to tax under this article for a taxable year if such corpo-
ration was not a taxpayer but was properly included in a combined return
filed pursuant to subsection (f) or  (g)  of  section  fourteen  hundred
sixty-two  of this article for such taxable year. A corporation that was
in existence before January first,  two  thousand  [eleven]  TWELVE  but
first becomes a taxpayer in a taxable year beginning on or after January
first,  two thousand [eleven] TWELVE and before January first, two thou-
sand [thirteen] FIFTEEN, shall be considered for purposes of this  para-
graph  to  have been subject to tax under article nine-A of this chapter
for its last taxable year beginning before January first,  two  thousand
[eleven] TWELVE if such corporation would have been subject to tax under
such article for such taxable year if it had been a taxpayer during such
taxable  year. A corporation that was in existence before January first,
two thousand [eleven] TWELVE but first becomes a taxpayer in  a  taxable

S. 6259--D                         27                         A. 9059--D

year  beginning  on or after January first, two thousand [eleven] TWELVE
and before January first, two  thousand  [thirteen]  FIFTEEN,  shall  be
considered  for  purposes  of this paragraph to have been subject to tax
under  this  article  for its last taxable year beginning before January
first, two thousand [eleven] TWELVE if such corporation would have  been
subject to tax under this article for such taxable year if it had been a
taxpayer during such taxable year.
  (2) Notwithstanding anything to the contrary contained in this section
other  than  subsection  (n) of this section, a corporation formed on or
after January first, two thousand [eleven]  TWELVE  and  before  January
first,  two  thousand  [thirteen] FIFTEEN may elect to be subject to tax
under this article or under article nine-A of this chapter for its first
taxable year beginning on or after January first, two thousand  [eleven]
TWELVE  and  before  January  first,  two thousand [thirteen] FIFTEEN in
which either (i) sixty-five percent or more of its voting stock is owned
or controlled, directly or indirectly by a  financial  holding  company,
provided the corporation whose voting stock is so owned or controlled is
principally  engaged in activities that are described in section 4(k)(4)
or 4(k)(5) of the federal bank holding company act of  nineteen  hundred
fifty-six,  as  amended  and the regulations promulgated pursuant to the
authority of such section, or (ii) it  is  a  financial  subsidiary.  An
election under this paragraph may not be made by a corporation described
in  paragraphs one through eight of subsection (a) of this section or in
subsection (e) of this section. In  addition,  an  election  under  this
paragraph may not be made by a corporation that is a party to a reorgan-
ization,  as  defined  in  subsection (a) of section 368 of the internal
revenue code of 1986, as amended, of a corporation  described  in  para-
graph  one  of  this  subsection  if  both  corporations were sixty-five
percent or more owned or controlled, directly or indirectly, by the same
interests at the time of the reorganization.
  An election under this paragraph must be made by the  taxpayer  on  or
before  the  due  date  for filing its return (determined with regard to
extensions of time for filing) for  the  applicable  taxable  year.  The
election  to be taxed under article nine-A of this chapter shall be made
by the taxpayer by filing the report required pursuant  to  section  two
hundred  eleven  of this chapter and the election to be taxed under this
article shall be made by the taxpayer  by  filing  the  return  required
pursuant  to  section  fourteen  hundred  sixty-two of this article. Any
election made pursuant to this paragraph shall be irrevocable and  shall
apply  to  each  subsequent  taxable  year beginning on or after January
first, two thousand [eleven] TWELVE and before January first, two  thou-
sand  [thirteen]  FIFTEEN,  provided that the stock ownership and activ-
ities requirements described in subparagraph (i) of this  paragraph  are
met or such corporation described in subparagraph (ii) of this paragraph
continues as a financial subsidiary.
  S  2.  Subparagraph  (iv)  of paragraph 2 of subsection (f) of section
1462 of the tax law, as amended by section 6 of part J of chapter 61  of
the laws of 2011, is amended to read as follows:
  (iv)  (A)  Notwithstanding  any  provision of this paragraph, any bank
holding company exercising its corporate franchise or doing business  in
the  state  may  make  a  return on a combined basis without seeking the
permission of the commissioner with any banking  corporation  exercising
its corporate franchise or doing business in the state in a corporate or
organized  capacity  sixty-five percent or more of whose voting stock is
owned or controlled, directly or indirectly, by such bank holding compa-
ny, for the first taxable year beginning on or after January first,  two

S. 6259--D                         28                         A. 9059--D

thousand  and  before  January  first,  two  thousand [thirteen] FIFTEEN
during which such bank holding company  registers  for  the  first  time
under  the federal bank holding company act, as amended, and also elects
to  be  a  financial  holding  company. In addition, for each subsequent
taxable year beginning after January  first,  two  thousand  and  before
January  first,  two  thousand [thirteen] FIFTEEN, any such bank holding
company may file on a combined basis without seeking the  permission  of
the  commissioner  with  any  banking corporation that is exercising its
corporate franchise or  doing  business  in  the  state  and  sixty-five
percent  or  more of whose voting stock is owned or controlled, directly
or indirectly, by such bank  holding  company  if  either  such  banking
corporation  is  exercising its corporate franchise or doing business in
the state in a corporate or organized capacity for the first time during
such subsequent taxable year, or  sixty-five  percent  or  more  of  the
voting stock of such banking corporation is owned or controlled, direct-
ly or indirectly, by such bank holding company for the first time during
such  subsequent  taxable  year.   Provided however, for each subsequent
taxable year beginning after January  first,  two  thousand  and  before
January  first,  two  thousand [thirteen] FIFTEEN, a banking corporation
described in either of the two preceding  sentences  which  filed  on  a
combined  basis with any such bank holding company in a previous taxable
year, must continue to file on a combined basis with such  bank  holding
company  if  such  banking  corporation,  during such subsequent taxable
year, continues to exercise its corporate franchise or  do  business  in
the state in a corporate or organized capacity and sixty-five percent or
more of such banking corporation's voting stock continues to be owned or
controlled, directly or indirectly, by such bank holding company, unless
the  permission of the commissioner has been obtained to file on a sepa-
rate basis for such subsequent taxable year. Provided further,  however,
for  each  subsequent  taxable  year  beginning after January first, two
thousand and before January first, two thousand  [thirteen]  FIFTEEN,  a
banking  corporation  described  in either of the first two sentences of
this clause which did not file on a combined basis with  any  such  bank
holding  company  in a previous taxable year, may not file on a combined
basis with such bank holding company during any such subsequent  taxable
year unless the permission of the commissioner has been obtained to file
on a combined basis for such subsequent taxable year.
  (B)  Notwithstanding any provision of this paragraph other than clause
(A) of this subparagraph, the commissioner may not require a bank  hold-
ing  company  which, during a taxable year beginning on or after January
first, two thousand and before January first,  two  thousand  [thirteen]
FIFTEEN, registers for the first time during such taxable year under the
federal  bank  holding  company act, as amended, and also elects to be a
financial holding company, to make a return on a combined basis for  any
taxable  year  beginning  on  or  after  January first, two thousand and
before January first, two thousand [thirteen]  FIFTEEN  with  a  banking
corporation sixty-five percent or more of whose voting stock is owned or
controlled, directly or indirectly, by such bank holding company.
  S  3.  Paragraphs  1 and 2 of subdivision (l) of section 11-640 of the
administrative code of the city of New York, as amended by section 5  of
part  J  of  chapter  61  of  the  laws  of 2011, are amended to read as
follows:
  (1) Notwithstanding anything to the contrary contained in this section
other than subdivision (m) of this section, a corporation  that  was  in
existence  before  January  first,  two thousand [eleven] TWELVE and was
subject to tax under subchapter two of this chapter for its last taxable

S. 6259--D                         29                         A. 9059--D

year beginning before January first, two thousand [eleven] TWELVE, shall
continue to be taxable under  such  subchapter  for  all  taxable  years
beginning  on  or  after January first, two thousand [eleven] TWELVE and
before  January  first,  two thousand [thirteen] FIFTEEN.  The preceding
sentence shall not apply to any taxable year during  which  such  corpo-
ration  is  a  banking  corporation  described in paragraphs one through
eight of subdivision (a) of this section.   Notwithstanding anything  to
the  contrary  contained  in  this section other than subdivision (m) of
this section, a banking corporation or corporation that was in existence
before January first, two thousand [eleven] TWELVE and  was  subject  to
tax  under  this  subchapter  for its last taxable year beginning before
January first, two thousand [eleven] TWELVE, shall continue to be  taxa-
ble  under  this  subchapter for all taxable years beginning on or after
January first, two thousand [eleven] TWELVE and  before  January  first,
two thousand [thirteen or in which] FIFTEEN ONLY IF THE CORPORATION IS A
BANKING CORPORATION AS DEFINED IN SUBDIVISION (A) OF THIS SECTION OR the
corporation  satisfies the requirements for a corporation to elect to be
taxable under this subchapter. Provided further, that  nothing  in  this
subdivision shall prohibit a corporation that elected pursuant to subdi-
vision  (d)  of  this section to be taxable under subchapter two of this
chapter from revoking that election in accordance with  subdivision  (d)
of  this section. For purposes of this paragraph, a corporation shall be
considered to be subject to tax under subchapter two of this chapter for
a taxable year if such corporation was not a taxpayer but  was  properly
included  in  a  combined  report  filed pursuant to subdivision four of
section 11-605 of this chapter for such taxable year and  a  corporation
shall  be  considered  to  be subject to tax under this subchapter for a
taxable year if such corporation was not a  taxpayer  but  was  properly
included  in  a combined report filed pursuant to subdivision (f) or (g)
of section 11-646 of this part for such taxable year. A corporation that
was in existence before January first, two thousand [eleven] TWELVE  but
first becomes a taxpayer in a taxable year beginning on or after January
first,  two thousand [eleven] TWELVE and before January first, two thou-
sand [thirteen] FIFTEEN, shall be considered for purposes of this  para-
graph  to  have been subject to tax under subchapter two of this chapter
for its last taxable year beginning before January first,  two  thousand
[eleven] TWELVE if such corporation would have been subject to tax under
such  subchapter  for such taxable year if it had been a taxpayer during
such taxable year. A corporation that was in  existence  before  January
first,  two  thousand  [eleven] TWELVE but first becomes a taxpayer in a
taxable year beginning on or after January first, two thousand  [eleven]
TWELVE  and before January first, two thousand [thirteen] FIFTEEN, shall
be considered for purposes of this paragraph to have been subject to tax
under this subchapter for its last taxable year beginning before January
first, two thousand [eleven] TWELVE if such corporation would have  been
subject  to  tax  under  this subchapter for such taxable year if it had
been a taxpayer during such taxable year.
  (2) Notwithstanding anything to the contrary contained in this section
other than subdivision (m) of this section, a corporation formed  on  or
after  January  first,  two  thousand [eleven] TWELVE and before January
first, two thousand [thirteen] FIFTEEN may elect to be  subject  to  tax
under  this  subchapter  or under subchapter two of this chapter for its
first taxable year beginning on or after  January  first,  two  thousand
[eleven]  TWELVE  and  before  January  first,  two  thousand [thirteen]
FIFTEEN in which either (i) sixty-five percent or  more  of  its  voting
stock  is  owned  or  controlled,  directly or indirectly by a financial

S. 6259--D                         30                         A. 9059--D

holding company, provided the corporation whose voting stock is so owned
or controlled is principally engaged in activities that are described in
section 4(k)(4) or 4(k)(5) of the federal bank holding  company  act  of
nineteen  hundred  fifty-six, as amended and the regulations promulgated
pursuant to the authority of such section or  (ii)  it  is  a  financial
subsidiary. An election under this paragraph may not be made by a corpo-
ration  described  in paragraphs one through eight of subdivision (a) of
this section or in subdivision (e) of  this  section.  In  addition,  an
election under this paragraph may not be made by a corporation that is a
party  to  a reorganization, as defined in subsection (a) of section 368
of the internal revenue code of  1986,  as  amended,  of  a  corporation
described in paragraph one of this subdivision if both corporations were
sixty-five  percent  or more owned or controlled, directly or indirectly
by the same interests at the time of the reorganization.
  An election under this paragraph must be made by the  taxpayer  on  or
before  the  due  date  for filing its return (determined with regard to
extensions of time for filing) for  the  applicable  taxable  year.  The
election  to be taxed under subchapter two of this chapter shall be made
by the taxpayer by filing the return required  pursuant  to  subdivision
one of section 11-605 of this chapter and the election to be taxed under
this  subchapter  shall  be  made  by  the taxpayer by filing the return
required pursuant to subdivision (a) of section 11-646 of this part. Any
election made pursuant to this paragraph shall be irrevocable and  shall
apply  to  each  subsequent  taxable  year beginning on or after January
first, two thousand [eleven] TWELVE and before January first, two  thou-
sand  [thirteen]  FIFTEEN,  provided that the stock ownership and activ-
ities requirements described in subparagraph (i) of this  paragraph  are
met or such corporation described in subparagraph (ii) of this paragraph
continues as a financial subsidiary.
  S  4.   Subparagraph (iv) of paragraph 2 of subdivision (f) of section
11-646 of the administrative code of the city of New York, as amended by
section 7 of part J of chapter 61 of the laws of  2011,  is  amended  to
read as follows:
  (iv)  (A)  Notwithstanding  any  provision of this paragraph, any bank
holding company exercising its corporate franchise or doing business  in
the  city  may  make  a  return  on a combined basis without seeking the
permission of the commissioner with any banking  corporation  exercising
its  corporate franchise or doing business in the city in a corporate or
organized capacity sixty-five percent or more of whose voting  stock  is
owned or controlled, directly or indirectly, by such bank holding compa-
ny,  for the first taxable year beginning on or after January first, two
thousand and before  January  first,  two  thousand  [thirteen]  FIFTEEN
during  which  such  bank  holding  company registers for the first time
under the federal bank holding company act, as amended, and also  elects
to  be  a  financial  holding  company. In addition, for each subsequent
taxable year beginning after January  first,  two  thousand  and  before
January  first,  two  thousand [thirteen] FIFTEEN, any such bank holding
company may file on a combined basis without seeking the  permission  of
the  commissioner  with  any  banking corporation that is exercising its
corporate franchise or doing business in the city and sixty-five percent
or more of whose voting stock is owned or controlled, directly or  indi-
rectly,  by such bank holding company if either such banking corporation
is exercising its corporate franchise or doing business in the city in a
corporate or organized capacity for the first time  during  such  subse-
quent taxable year, or sixty-five percent or more of the voting stock of
such banking corporation is owned or controlled, directly or indirectly,

S. 6259--D                         31                         A. 9059--D

by  such  bank holding company for the first time during such subsequent
taxable year.  Provided however, for each subsequent taxable year begin-
ning after January first, two thousand and  before  January  first,  two
thousand  [thirteen]  FIFTEEN, a banking corporation described in either
of the two preceding sentences which filed on a combined basis with  any
such  bank  holding company in a previous taxable year, must continue to
file on a combined basis with such bank holding company if such  banking
corporation,  during such subsequent taxable year, continues to exercise
its corporate franchise or do business in the city  in  a  corporate  or
organized capacity and sixty-five percent or more of such banking corpo-
ration's  voting  stock continues to be owned or controlled, directly or
indirectly, by such bank holding company, unless the permission  of  the
commissioner  has  been  obtained  to  file on a separate basis for such
subsequent taxable year. Provided further, however, for each  subsequent
taxable  year  beginning  after  January  first, two thousand and before
January first, two thousand [thirteen] FIFTEEN,  a  banking  corporation
described  in either of the first two sentences of this clause which did
not file on a combined basis with any such bank  holding  company  in  a
previous  taxable  year, may not file on a combined basis with such bank
holding company during any  such  subsequent  taxable  year  unless  the
permission  of  the commissioner has been obtained to file on a combined
basis for such subsequent taxable year.
  (B) Notwithstanding any provision of this paragraph other than  clause
(A)  of this subparagraph, the commissioner may not require a bank hold-
ing company which, during a taxable year beginning on or  after  January
first,  two  thousand  and before January first, two thousand [thirteen]
FIFTEEN, registers for the first time during such taxable year under the
federal bank holding company act, as amended, and also elects  to  be  a
financial  holding company, to make a return on a combined basis for any
taxable year beginning on or  after  January  first,  two  thousand  and
before  January  first,  two  thousand [thirteen] FIFTEEN with a banking
corporation sixty-five percent or more of whose voting stock is owned or
controlled, directly or indirectly, by such bank holding company.
  S 5. This act shall take effect immediately.

                                 PART S

  Section 1. Subparagraph (A) of paragraph 1 of subdivision a of section
1612 of the tax law, as amended by chapter 147 of the laws of  2010,  is
amended to read as follows:
  (A) such game shall be available only on premises occupied by licensed
lottery sales agents, subject to the following provisions:
  (i)  [if the licensee holds a license issued pursuant to the alcoholic
beverage control law to sell alcoholic beverages for consumption on  the
premises, then not less than twenty-five percent of the gross sales must
result from sales of food;
  (ii)]  if  the licensee does not hold a license issued pursuant to the
alcoholic beverage control law to sell alcoholic beverages for  consump-
tion  on  the  premises,  then  the  premises must have a minimum square
footage greater than two thousand five hundred square feet;
  [(iii)] (II)  notwithstanding  the  foregoing  provisions,  television
equipment  that  automatically displays the results of such drawings may
be installed and used without regard to [the percentage  of  food  sales
or] the square footage if such premises are used as:
  (I) a commercial bowling establishment, or

S. 6259--D                         32                         A. 9059--D

  (II)  a facility authorized under the racing, pari-mutuel wagering and
breeding law to accept pari-mutuel wagers;
  S  2.  Section  1615  of the tax law, as amended by chapter 170 of the
laws of 1994 and subdivision d as added by chapter  2  of  the  laws  of
1995, is amended to read as follows:
  S  1615.  Fiscal  year  of  lottery, reporting requirements and fiscal
planning. a. All books, accounts and records of the  division,  relating
to  the  state  lottery,  shall be kept by fiscal years beginning on the
first day of April and ending on the  thirty-first  day  of  March  next
following.  The  division  shall  separately  identify  the actual sales
receipts, prizes, appropriations and expenditures  for  advertising  and
promotions,  reserves  and the interest thereon by type by game, and the
source and use of unclaimed prize funds by type by game  on  an  accrual
and  cash basis where both are available and on an accrual or cash basis
where both are not available.
  b. The director shall submit to the director of the budget, the chair-
person of the senate finance committee and the chairperson of the assem-
bly ways and means committee, an annual plan detailing the projected use
of appropriations for  advertising  and  promotions,  reserves  and  the
interest  thereon  by  type by game, and the source and use of unclaimed
prize funds by type by game. Such plan shall be submitted not later than
submission of the executive budget to  the  legislature  each  year  and
shall  be updated quarterly on or before May fifteenth, August fifteenth
and November fifteenth of any given calendar year. Such  plan  shall  be
considered  the  financial  plan  to  be followed by the division in the
subsequent fiscal year unless modified during legislative  deliberations
on the state budget. Such plan or update thereto shall include any plans
for  the  introduction of a new game prior to its introduction and shall
be subject to subdivision a of section sixteen hundred fourteen of  this
article.
  c. Such plan and any update thereto shall describe the specific amount
of  funds  to  be  used to implement each element of the plan by type by
game on an accrual and cash basis where both are  available  and  on  an
accrual  or  cash basis where both are not available. They shall include
the intended duration of such use, the revenues expected to be generated
by such use, the actual sales, prize awards, appropriations and expendi-
tures for advertising and promotions, reserves and the interest thereon,
and the source and use of unclaimed prize funds by  type  by  game,  and
such  other information as the director deems appropriate. Such plan and
any update thereto shall also describe an  evaluation  of  the  previous
quarterly  and  fiscal  year-to-date  losses  or gains therefrom.   Such
updates shall report estimated year-end balances pursuant  to  the  plan
and adjusted estimated year-end balances based on updates to the plan by
type by game.
  d.  Such  plan and any update thereto shall include information on the
implementation and ongoing  operation  of  a  lottery  game  established
pursuant  to  paragraph  one of subdivision a of section sixteen hundred
twelve of this article. Such  information  shall  include,  but  not  be
limited  to,  a  statewide  and a county by county breakdown of premises
with television equipment that automatically  displays  the  results  of
such game including:
  (1) the total number of such premises;
  (2) the total sales of such premises;
  (3) the average sales per hour of operation of such game;

S. 6259--D                         33                         A. 9059--D

  (4)  the average and median square footage of such premises as defined
by item [(ii)] (I) of subparagraph [(B)] (A) of paragraph one of  subdi-
vision a of section sixteen hundred twelve of this article;
  (5)  the  total  number  of  such  premises and total sales by type as
defined by item (i)[,] OR (ii) [or (iii)] of subparagraph [(B)]  (A)  of
paragraph one of subdivision a of section sixteen hundred twelve of this
article.
  In  addition,  the  nineteen  hundred ninety-eight--ninety-nine annual
plan shall include an evaluation, done in conjunction with  the  commis-
sioner  of  mental  health, of the impact of a lottery game, established
pursuant to paragraph one of subdivision a of  section  sixteen  hundred
twelve of this article, on compulsive gambling.
  S 3. This act shall take effect immediately.

                                 PART T

  Section  1. Subdivision (d) of section 25-a of the labor law, as added
by section 1 of part D of chapter 56 of the laws of 2011, is amended  to
read as follows:
  (d)  To participate in the New York youth works tax credit program, an
employer must submit an application (in a form prescribed by the commis-
sioner) to the commissioner after January first, two thousand twelve but
no later than [June first] NOVEMBER THIRTIETH, two thousand twelve.  The
qualified  employees  must  start  their  employment on or after January
first, two thousand twelve but no later than [July first] DECEMBER THIR-
TY-FIRST, two thousand twelve. The commissioner shall  establish  guide-
lines  and  criteria  that specify requirements for employers to partic-
ipate  in  the  program  including  criteria  for  certifying  qualified
employees.  Any  regulations that the commissioner determines are neces-
sary may be adopted on an emergency basis  notwithstanding  anything  to
the  contrary  in  section  two  hundred two of the state administrative
procedure act. Such requirements may include  the  types  of  industries
that  the employers are engaged in. The commissioner may give preference
to employers that are engaged in demand occupations or industries, or in
regional growth sectors, including  those  identified  by  the  regional
economic   development  councils,  such  as  clean  energy,  healthcare,
advanced manufacturing and conservation. In addition,  the  commissioner
shall  give  preference  to employers who offer advancement and employee
benefit packages to the qualified individuals.
  S 2. Paragraph (a) of subdivision 44 of section 210 of the tax law, as
added by section 2 of part D of chapter 56  of  the  laws  of  2011,  is
amended to read as follows:
  (a) A taxpayer that has been certified by the commissioner of labor as
a  qualified employer pursuant to section twenty-five-a of the labor law
shall be allowed a credit against the tax imposed by this article  equal
to  (i)  five  hundred  dollars  per month for up to six months for each
qualified employee the employer  employs  in  a  full-time  job  or  two
hundred  fifty dollars per month for up to six months for each qualified
employee the employer employs in a part-time  job  of  at  least  twenty
hours per week, and (ii) one thousand dollars for each qualified employ-
ee  who  is employed for at least an additional six months by the quali-
fied employer in a full-time job or five hundred dollars for each quali-
fied employee who is employed for at least an additional six  months  by
the  qualified  employer in a part-time job of at least twenty hours per
week. For purposes of this subdivision, the  term  "qualified  employee"
shall  have  the same meaning as set forth in subdivision (b) of section

S. 6259--D                         34                         A. 9059--D

twenty-five-a of the labor law. The portion of the credit  described  in
subparagraph (i) of this paragraph shall be allowed for the taxable year
[beginning  on  or  after  January first, two thousand twelve and before
January first, two thousand thirteen] IN WHICH THE WAGES ARE PAID TO THE
QUALIFIED  EMPLOYEE, and the portion of the credit described in subpara-
graph (ii) of this paragraph shall be allowed [for taxable years  begin-
ning  on  or after January first, two thousand twelve and before January
first, two thousand fourteen] IN THE TAXABLE YEAR  IN  WHICH  THE  ADDI-
TIONAL SIX MONTH PERIOD ENDS.
  S  3. Paragraph 1 of subsection (tt) of section 606 of the tax law, as
added by section 3 of part D of chapter 56  of  the  laws  of  2011,  is
amended to read as follows:
  (1) A taxpayer that has been certified by the commissioner of labor as
a  qualified employer pursuant to section twenty-five-a of the labor law
shall be allowed a credit against the tax imposed by this article  equal
to  (A)  five  hundred  dollars  per month for up to six months for each
qualified employee the employer  employs  in  a  full-time  job  or  two
hundred  fifty dollars per month for up to six months for each qualified
employee the employer employs in a part-time  job  of  at  least  twenty
hours per week, and (B) one thousand dollars for each qualified employee
who  is  employed for at least an additional six months by the qualified
employer in a full-time job or five hundred dollars for  each  qualified
employee  who  is  employed for at least an additional six months by the
qualified employer in a part-time job of at least twenty hours per week.
A taxpayer that is a partner in  a  partnership,  member  of  a  limited
liability  company  or  shareholder  in  an  S corporation that has been
certified by the commissioner of labor as a qualified employer  pursuant
to  section twenty-five-a of the labor law shall be allowed its pro rata
share of the credit earned by the partnership, limited liability company
or S corporation. For purposes of this subsection, the  term  "qualified
employee" shall have the same meaning as set forth in subdivision (b) of
section  twenty-five-a  of  the  labor  law.  The  portion of the credit
described in subparagraph (A) of this paragraph shall be allowed for the
taxable year [beginning on or after January first, two  thousand  twelve
and  before January first, two thousand thirteen] IN WHICH THE WAGES ARE
PAID TO THE QUALIFIED EMPLOYEE, and the portion of the credit  described
in  subparagraph  (B)  of  this  paragraph shall be allowed [for taxable
years beginning on or after  January  first,  two  thousand  twelve  and
before  January  first,  two  thousand  fourteen] IN THE TAXABLE YEAR IN
WHICH THE ADDITIONAL SIX MONTH PERIOD ENDS.
  S 4. This act shall take effect immediately.

                                 PART U

  Section 1. The state comptroller is hereby authorized and directed  to
loan  money in accordance with the provisions set forth in subdivision 5
of section 4 of the state finance law  to  the  following  funds  and/or
accounts:
  1. Tuition reimbursement fund (050):
  a. Tuition reimbursement account (01).
  b. Proprietary vocational school supervision account (02).
  2. Local government records management improvement fund (052):
  a. Local government records management account (01).
  3. Dedicated highway and bridge trust fund (072):
  a. Highway and bridge capital account (01).
  b. State university residence hall rehabilitation fund (074).

S. 6259--D                         35                         A. 9059--D

  4. State parks infrastructure trust fund (076):
  a. State parks infrastructure account (01).
  5. Clean water/clean air implementation fund (079).
  6. State lottery fund (160):
  a. Education - New (03).
  b. VLT - Sound basic education fund (06).
  7. Medicaid management information system escrow fund (179).
  8. Sewage treatment program management and administration fund (300).
  9. Environmental conservation special revenue fund (301):
  a. Waste cleanup and management account (48).
  b. Hazardous bulk storage account (F7).
  c. Great lakes restoration initiative account (GL).
  d. Low level radioactive waste siting account (K5).
  e. Recreation account (K6).
  f. Public safety recovery account (PS).
  g. Conservationist magazine account (S4).
  h. Environmental regulatory account (S5).
  i. Natural resource account (S6).
  j. Mined land reclamation program account (XB).
  k. Federal grants indirect cost recovery account (IC).
  10. Environmental protection and oil spill compensation fund (303).
  11. Hazardous waste remedial fund (312):
  a. Site investigation and construction account (01).
  b. Hazardous waste remedial clean up account (06).
  12. Mass transportation operating assistance fund (313):
  a. Public transportation systems account (01).
  b. Metropolitan mass transportation (02).
  13. Clean air fund (314):
  a. Operating permit program account (01).
  b. Mobile source account (02).
  14. Centralized services fund (323).
  15. State exposition special fund (325).
  16. Agency enterprise fund (331):
  a. OGS convention center account (55).
  17. Agencies internal service fund (334):
  a. Archives records management account (02).
  b. Federal single audit account (05).
  c. Civil service law: sec 11 admin account (09).
  d. Civil service EHS occupational health program account (10).
  e. Banking services account (12).
  f. Cultural resources survey account (14).
  g. Neighborhood work project (17).
  h. Automation & printing chargeback account (18).
  i. OFT NYT account (20).
  j. Data center account (23).
  k. Human service telecom account (24).
  l. Centralized Technology services account (30).
  m. OPWDD copy center account (26).
  n. Intrusion detection account (27).
  o. Domestic violence grant account (28).
  p. Learning management system account (ZV).
  18. Miscellaneous special revenue fund (339):
  a. Statewide planning and research cooperative system account (03).
  b. OPWDD provider of service account (05).
  c. New York state thruway authority account (08).
  d. Mental hygiene patient income account (13).

S. 6259--D                         36                         A. 9059--D

  e. Financial control board account (15).
  f. Regulation of racing account (16).
  g. New York metropolitan transportation council account (17).
  h. Quality of care account (20).
  i. Cyber upgrade account (25).
  j. Certificate of need account (26).
  k. Hospital and nursing home management account (44).
  l. State university dormitory income reimbursable account (47).
  m. Energy research account (60).
  n. Criminal justice improvement account (62).
  o. Fingerprint identification and technology account (68).
  p. Environmental laboratory reference fee account (81).
  q. Clinical laboratory reference system assessment account (90).
  r. Public employment relations board account (93).
  s. Radiological health protection account (95).
  t. Teacher certification account (A4).
  u. Banking department account (A5).
  v. Cable television account (A6).
  w. Indirect cost recovery account (AH).
  x. High school equivalency program account (AI).
  y. Rail safety inspection account (AQ).
  z. Multi-agency training account (AY).
  aa. Critical infrastructure account (B3).
  bb. Insurance department account (B6).
  cc. Bell jar collection account (BJ).
  dd. Industry and utility service account (BK).
  ee. Real property disposition account (BP).
  ff. Parking account (BQ).
  gg. Asbestos safety training program account (BW).
  hh. Public service account (C3).
  ii. Batavia school for the blind account (D9).
  jj. Investment services account (DC).
  kk. Surplus property account (DE).
  ll. Financial oversight account (DI).
  mm. Regulation of indian gaming account (DT).
  nn. Interest assessment account (DZ).
  oo. Office of the professions account (E3).
  pp. Rome school for the deaf account (E6).
  qq. Seized assets account (E8).
  rr. Administrative adjudication account (E9).
  ss. Federal salary sharing account (EC).
  tt. New York City Assessment Account (EM).
  uu. Cultural education account (EN).
  vv. Examination and miscellaneous revenue account (ER).
  ww. Transportation regulation account (F1).
  xx. Local services account (G3).
  yy. DHCR mortgage servicing account (H2).
  zz. Department of motor vehicles compulsory insurance account (H7).
  aaa. Housing indirect cost recovery account (HI).
  bbb. DHCR-HCA application fee account (J5).
  ccc. Federal gasoline and diesel fuel excise tax account (L6).
  ddd. Low income housing monitoring account (NG).
  eee. Procurement opportunities newsletter account (P4).
  fff. Corporation administration account (P6).
  ggg. Montrose veteran's home account (Q6).
  hhh. Excelsior capital corporation reimbursement account (R1).

S. 6259--D                         37                         A. 9059--D

  iii. Motor fuel quality account (R4).
  jjj. Deferred compensation administration account (R7).
  kkk. Rent revenue other account (RR).
  lll. Rent revenue account (S8).
  mmm. Tax revenue arrearage account (TR).
  nnn. Solid waste management account (W3).
  ooo. Occupational health clinics account (W4).
  ppp. Capacity contracting (XU).
  qqq. Administrative cost recovery -
  tax return preparer registration fee account (Y8).
  rrr. Sales tax re-registration fee account (YD).
  sss. Equitable sharing agreement account (YP).
  ttt. Point insurance reduction program account.
  uuu. Internet point insurance reduction program account (IC).
  vvv. Mental hygiene program fund account (10).
  www. Third party debt collection account.
  xxx. Regulation of manufactured housing account (CM).
  yyy. Business and licensing services account (AG).
  zzz. Consumer protection account (F2).
  19. State university income fund (345):
  a. State university general income offset account (11).
  20. State police and motor vehicle law enforcement fund (354):
  a. State police motor vehicle law enforcement account (02).
  21. Youth facilities improvement fund (357):
  a. Youth facilities improvement account (01).
  22. Highway safety program fund (362):
  a. Highway safety program account (01).
  23. Drinking water program management and administration fund (366):
  a. EFC drinking water program account (01).
  b. DOH drinking water program account (02).
  24. New York city county clerks offset fund (368):
  a. NYCCC operating offset account (01).
  25. Housing assistance fund (374).
  26. Housing program fund (376).
  27. Department of transportation - engineering services fund (380):
  a. Highway facility purpose account (01).
  28. Miscellaneous capital projects fund (387):
  a. Clean air capital account (08).
  b. New York racing account.
  29. Mental hygiene facilities capital improvement fund (389).
  30. Joint labor/management administration fund (394):
  a. Joint labor/management administration fund (01).
  31. Audit and control revolving fund (395):
  a. Executive direction internal audit account (04).
  b. CIO Information technology centralized services account (zz).
  32. Health insurance internal service fund (396):
  a. Health insurance internal service account (00).
  b. Civil service employee benefits div admin (01).
  33. Correctional industries revolving fund (397).
  34. Correctional facilities capital improvement fund (399).
  35. HCRA resources fund (061):
  a. EPIC premium account (J6).
  b. Hospital based grants program account (AF).
  c. Child health plus program account (29).
  S 1-a. The state comptroller is hereby authorized and directed to loan
money  in  accordance  with the provisions set forth in subdivision 5 of

S. 6259--D                         38                         A. 9059--D

section 4 of the state finance law to any account within  the  following
federal  funds,  provided  the comptroller has made a determination that
sufficient federal grant award authority is available to reimburse  such
loans:
  1. Federal USDA-food nutrition services fund (261).
  2. Federal health and human services fund (265).
  3. Federal education grants fund (267).
  4. Federal block grant fund (269).
  5. Federal operating grants fund (290).
  6. Federal capital projects fund (291).
  7. Federal unemployment insurance administration fund (480).
  8. Federal unemployment insurance occupational training fund (484).
  9. Federal employment and training grants (486).
  S  2.  Notwithstanding any law to the contrary, and in accordance with
section 4 of the state finance law, the comptroller is hereby authorized
and directed to transfer, upon request of the director of the budget, on
or before March 31, 2013, up to the unencumbered balance or the  follow-
ing amounts:
Economic Development and Public Authorities:
  1.  $175,000  from the miscellaneous special revenue fund (339) under-
ground facilities safety training account (US), to the general fund.
  2. An amount up to the unencumbered  balance  from  the  miscellaneous
special  revenue  fund  (339),  business  and licensing services account
(AG), to the general fund.
  3. $14,810,000 from the miscellaneous special revenue fund (339), code
enforcement account (07), to the general fund.
  4. $100,000 from the miscellaneous special revenue fund  (339),  manu-
factured housing account (CM), to the general fund.
  5.  An  amount  up  to the unencumbered balance from the miscellaneous
special revenue fund (339), administrative costs account  (AB),  to  the
general fund.
Education:
  1.  $2,217,000,000  from  the  general  fund to the state lottery fund
(160), education account (03), as reimbursement for  disbursements  made
from  such  fund  for  supplemental aid to education pursuant to section
92-c of the state finance law that are in excess of the amounts deposit-
ed in such fund for such purposes pursuant to section 1612  of  the  tax
law.
  2. $836,000,000 from the general fund to the state lottery fund (160),
VLT education account (06), as reimbursement for disbursements made from
such  fund for supplemental aid to education pursuant to section 92-c of
the state finance law that are in excess of  the  amounts  deposited  in
such fund for such purposes pursuant to section 1612 of the tax law.
  3.  Moneys from the state lottery fund (160) up to an amount deposited
in such fund pursuant to section 1612 of the tax law in  excess  of  the
current year appropriation for supplemental aid to education pursuant to
section 92-c of the state finance law.
  4.  $300,000  from the local government records management improvement
fund (052) to the archives partnership trust fund (024).
  5. $900,000 from the general fund to the miscellaneous special revenue
fund (339), Batavia school for the blind account (D9).
  6. $900,000 from the general fund to the miscellaneous special revenue
fund (339), Rome school for the deaf account (E6).
  7. $80,000,000 from the state university dormitory income  fund  (330)
to the state university residence hall rehabilitation fund (074).

S. 6259--D                         39                         A. 9059--D

  8.  $343,400,000 from the state university dormitory income fund (330)
to the miscellaneous special revenue fund (339), state university dormi-
tory income reimbursable account (47).
  9.  $24,000,000  from  any  of  the state education department special
revenue and internal service funds to the miscellaneous special  revenue
fund (339), indirect cost recovery account (AH).
  10.  $8,318,000  from  the general fund to the state university income
fund (345), state university income offset account (11), for the state's
share of repayment of the STIP loan.
  11. $45,000,000 from the State University  Income  Fund  (345),  State
University  Hospitals  Income  Reimbursable  Account (22) to the general
fund for hospital debt service for the  period  April  1,  2012  through
March 31, 2013.
Environmental Affairs:
  1.  $500,000  from  the department of transportation's federal capital
projects fund (291) to the office of parks and recreation federal  oper-
ating grants fund (290), miscellaneous operating grants account.
  2.  $16,000,000  from any of the department of environmental conserva-
tion's special revenue federal funds to the special revenue  fund  (301)
federal grant indirect cost recovery account.
  3.  $2,000,000  from  any of the department of environmental conserva-
tion's special revenue federal funds to the conservation fund  (302)  as
necessary to avoid diversion of conservation funds.
  4. $3,000,000 from any of the office of parks, recreation and historic
preservation  capital projects federal funds and special revenue federal
funds to the special revenue fund  (339)  federal  grant  indirect  cost
recovery account (Z1).
  5. $1,000,000 from any of the office of parks, recreation and historic
preservation  special  revenue federal funds to the special revenue fund
(339), I love NY water account (39).
Family Assistance:
  1. $10,000,000 from any of the office of children and family services,
office of temporary and disability assistance, or department  of  health
special  revenue  federal funds and the general fund, in accordance with
agreements with social services districts, to the miscellaneous  special
revenue  fund  (339),  office of human resources development state match
account (2C).
  2. $3,000,000 from any of the office of children and  family  services
or office of temporary and disability assistance special revenue federal
funds  to the miscellaneous special revenue fund (339), family preserva-
tion and support services and family violence services account (GC).
  3. $6,000,000 from any of the office of children and  family  services
special  revenue  federal  funds  to  the  general  fund  for title IV-E
reimbursement of youth facility costs.
  4. $28,000,000 from any of the office of children and family services,
office of temporary and disability assistance, or department  of  health
special  revenue  federal  funds  and  any  other miscellaneous revenues
generated from the operation of office of children and  family  services
programs to the general fund.
  5.  $10,000,000 from any of the office of children and family services
or office of temporary and disability assistance special  revenue  funds
or  the  general  fund  to the miscellaneous special revenue fund (339),
connections account (WK).
  6. $41,000,000 from any of the  office  of  temporary  and  disability
assistance  accounts  within  the federal health and human services fund
(265) to the general fund.

S. 6259--D                         40                         A. 9059--D

  7. $155,000,000 from any of the office  of  temporary  and  disability
assistance  or department of health special revenue funds to the general
fund.
  8.  $2,500,000  from  any  of  the  office of temporary and disability
assistance or office of children and  family  services  special  revenue
federal funds to the miscellaneous special revenue fund (339), office of
temporary and disability assistance program account (AL).
  9. $50,000,000 from any of the office of children and family services,
office  of temporary and disability assistance, department of labor, and
department of health special revenue federal  funds  to  the  office  of
children  and  family services miscellaneous special revenue fund (339),
multi-agency training contract account (AY).
  10. $152,400,000 from the miscellaneous special  revenue  fund  (339),
youth facility per Diem account (YF), to the general fund.
  11.  $621,850 from the general fund to the combined gifts, grants, and
bequests fund (020), WB Hoyt Memorial account (78).
  12. $1,300,000 from any of the  office  of  temporary  and  disability
assistance and department of health special revenue federal funds to the
miscellaneous  special  revenue  fund  (339)  welfare  inspector general
administrative reimbursement account (WW).
  13. $4,822,000 from the miscellaneous special revenue fund (339) state
central registry (CY) to the general fund.
General Government:
  1. $1,566,000 from the miscellaneous special revenue fund (339), exam-
ination and miscellaneous revenue account (ER) to the general fund.
  2. $12,500,000 from the general fund to the health insurance revolving
fund (396).
  3. $192,400,000 from the health insurance reserve receipts fund  (167)
to the general fund.
  4. $150,000 from the general fund to the not-for-profit revolving loan
fund (055).
  5.  $150,000  from the not-for-profit revolving loan fund (055) to the
general fund.
  6. $11,000,000 from the miscellaneous special revenue fund (339), real
property disposition account (BP), to the general fund.
  7. $3,000,000 from  the  miscellaneous  special  revenue  fund  (339),
surplus property account (DE), to the general fund.
  8.  $19,000,000  from  the  general  fund to the miscellaneous special
revenue fund (339), alcoholic beverage control account (DB).
  9. $23,000,000 from the  miscellaneous  special  revenue  fund  (339),
revenue arrearage account (CR), to the general fund.
  10.  $1,826,000  from  the  miscellaneous  special  revenue fund (339)
revenue arrearage account (CR), to  the  miscellaneous  special  revenue
fund (339) authority budget office account.
  11.  $1,000,000  from  the  miscellaneous  special revenue fund (339),
parking services account (BQ), to the general fund, for the  purpose  of
reimbursing  the  costs of debt service related to state parking facili-
ties.
  12. $53,000,000 from the general fund  to  the  miscellaneous  special
revenue fund (339), statewide financial system account (FM).
  13.  $12,300,000  from  the general fund, to the office for technology
internal service fund (334),  centralized  technology  services  account
(30), for the purpose of developing a statewide licensing system.
  14.  $10,000,000  from  the  general fund to the office for technology
internal service fund (334), central technology services  account  (30),
for the purpose of enterprise technology projects.

S. 6259--D                         41                         A. 9059--D

  Health:
  1.  $12,000,000  from  any of the department of health accounts within
the federal health and human services fund (265) to the general fund.
  2. $139,560,000 from any of the department of health  accounts  within
the  federal  health  and human services fund (265) to the miscellaneous
special revenue fund (339), quality of care account (20).
  3. $1,000,000 from the general fund to the combined gifts, grants  and
bequests  fund (020), breast cancer research and education account (BD),
an amount equal to the monies collected and deposited into that  account
in the previous fiscal year.
  4. $2,464,000 from any of the department of health accounts within the
federal health and human services fund (265) to the department of health
miscellaneous   special  revenue  fund  (339),  statewide  planning  and
research cooperation system (SPARCS) program account (03).
  5. $250,000 from the general fund to the combined  gifts,  grants  and
bequests  fund (020), prostate cancer research, detection, and education
account (PR), an amount equal to the moneys collected and deposited into
that account in the previous fiscal year.
  6. $500,000 from the general fund to the combined  gifts,  grants  and
bequests fund (020), Alzheimer's disease research and assistance account
(AA),  an  amount  equal to the moneys collected and deposited into that
account in the previous fiscal year.
  7. $1,000,000 from  the  miscellaneous  special  revenue  fund  (339),
administration account (AP), to the general fund.
  8.  $600,000,000  from any of the department of health accounts within
the federal health and human services fund (265)  to  the  miscellaneous
special  revenue  fund  (339),  federal  state health reform partnership
account (FS).
  9. $50,000,000 from the special revenue  fund  (061),  HCRA  resources
fund, to the miscellaneous special revenue fund (339), empire state stem
cell trust fund account (SR).
  10.  $1,250,000  from  the  miscellaneous  New  York state agency fund
(169), medical assistance account to the department of health  miscella-
neous  special  revenue fund (339), third party health insurance account
(35).
  11. $3,700,000 from the  miscellaneous  New  York  state  agency  fund
(169),  medical  assistance  account to the office of medicaid inspector
general miscellaneous special revenue fund (339), recoveries and revenue
account (C9).
  12. $2,500,000 from the general  fund  to  the  miscellaneous  special
revenue fund (339), quality of care improvement account (QC).
Labor:
  1.  $700,000  from  the  labor standards miscellaneous special revenue
fund (339), fee  and  penalty  account  (30),  to  the  child  performer
protection fund (025), child performer protection account (CP).
  2.  $8,000,000  from the labor standards miscellaneous special revenue
fund (339), fee and penalty account (30), to the general fund.
  3. $6,500,000 from the unemployment  insurance  interest  and  penalty
special  revenue fund (482), unemployment insurance special interest and
penalty account (01), to the general fund.
  4. $2,700,000 from the labor standards miscellaneous  special  revenue
fund (339), public work enforcement account (BA), to the general fund.
  5.  $1,500,000 from the training and education program on occupational
safety and health fund (305), occupational safety and health  inspection
account (02), to the general fund.
Mental Hygiene:

S. 6259--D                         42                         A. 9059--D

  1.  $5,000,000  from  the  miscellaneous  special  revenue fund (339),
mental hygiene patient income account (13), to the miscellaneous special
revenue fund (339), federal salary sharing account (EC).
  2.  $240,000,000  from  the  miscellaneous special revenue fund (339),
mental hygiene patient income account (13) to the miscellaneous  special
revenue fund (339), provider of service accounts (05).
  3.  $220,000,000  from  the  miscellaneous special revenue fund (339),
mental hygiene program fund account (10) to  the  miscellaneous  special
revenue fund (339), provider of service account (05).
  4.  $150,000,000  from  the  general fund to the miscellaneous special
revenue fund (339), mental hygiene patient income account (13).
  5. $150,000,000 from the general fund  to  the  miscellaneous  special
revenue fund (339), mental hygiene program fund account (10).
  6.  $300,000,000  from  the  miscellaneous special revenue fund (339),
mental hygiene program fund account (10) to the general fund.
  7. $180,000,000 from the miscellaneous  special  revenue  fund  (339),
mental hygiene patient income account (13) to the general fund.
  8.  $200,000  from  the  chemical dependence service fund (346) to the
general fund.
  9. $200,000 from the combined gifts, grants and bequests  fund  (020),
disability and technical assistance account (D1) to the general fund.
Public Protection:
  1. $1,350,000 from the miscellaneous special revenue fund (339), emer-
gency management account (61), to the general fund.
  2.  $3,300,000  from  the  general  fund  to the miscellaneous special
revenue fund (339), recruitment incentive account (U2).
  3. $9,500,000 from the general fund  to  the  correctional  industries
revolving  fund  (397), correctional industries internal service account
(00).
  4. $10,000,000 from federal miscellaneous operating grants fund (290),
DMNA damage account (71), to the general fund.
  5. $16,000,000 from the general  fund  to  the  miscellaneous  special
revenue fund (339), crimes against revenue program account (CA).
  6. $20,000,000 from any office of homeland security account within the
federal  miscellaneous  operating  grants  fund  (290),  receiving money
through the homeland security grants program, to the general fund.
  7. $26,900,000 from the miscellaneous special revenue fund (339) crim-
inal justice improvement account (62) to the general fund.
  8. $20,000,000 from the  miscellaneous  special  revenue  fund  (339),
statewide  public  safety  communications  account  (LZ), to the general
fund.
  9. $106,000,000 from the state police and motor vehicle  law  enforce-
ment  and  motor vehicle theft and insurance fund prevention fund (354),
state police motor vehicle enforcement account (02) to the general  fund
for state operation expenses of the division of state police.
  10.  $21,500,000  from the general fund to the correctional facilities
capital improvement fund (399).
  11. $4,000,000 from the indigent legal services  fund  (390),  to  the
general fund.
Transportation:
  1.  $17,672,000  from  the federal miscellaneous operating grants fund
(290) to the special revenue  fund  (339),  tri-state  federal  regional
planning account (17).
  2.  $20,147,000  from  the  federal capital projects fund (291) to the
special revenue fund (339), tri-state federal regional planning accounts
(17).

S. 6259--D                         43                         A. 9059--D

  3. $15,368,000 from the  miscellaneous  special  revenue  fund  (339),
compulsory insurance account (H7), to the general fund.
  4.  $12,000,000 from the general fund to the mass transportation oper-
ating assistance fund (313),  public  transportation  systems  operating
assistance account (01).
  5.  $573,317,000  from  the  general fund to the dedicated highway and
bridge trust fund (072).
  6. $606,000 from the miscellaneous special revenue fund (339),  inter-
net point insurance reduction program account (IC), to the general fund.
  7.  $6,000 from the miscellaneous special revenue fund (339), motorcy-
cle safety account (AE), to the general fund.
  8. $12,000 from the general fund to the miscellaneous special  revenue
fund (339), federal seized asset account (GE).
  9.  $10,000,000  from  the  miscellaneous  special revenue fund (339),
department of transportation accident damage recovery account  (G7),  to
the dedicated highway and bridge trust fund (072).
  10. $255,000,000 from the general fund to the MTA financial assistance
fund (225), mobility tax trust account (01).
Miscellaneous:
  1. $150,000,000 from the general fund to any funds or accounts for the
purpose of reimbursing certain outstanding accounts receivable balances.
  2.  $500,000,000  from  the general fund to the debt reduction reserve
fund (064).
  S 3. Notwithstanding any law to the contrary, and in  accordance  with
section 4 of the state finance law, the comptroller is hereby authorized
and directed to transfer, on or before March 31, 2013:
  1.  Upon request of the commissioner of environmental conservation, up
to $10,940,000 from revenues credited to any of the department of  envi-
ronmental  conservation special revenue funds, including $3,197,800 from
the environmental protection and oil spill compensation fund (303),  and
$1,751,600  from  the  conservation  fund  (302),  to  the environmental
conservation special revenue fund (301), indirect charges account (BJ).
  2. Upon request of the commissioner of agriculture and markets, up  to
$3,000,000  from  any special revenue fund or enterprise fund within the
department of agriculture and markets to the general fund, to pay appro-
priate administrative expenses.
  3. Upon request of the commissioner of agriculture and markets, up  to
$2,000,000  from  the  state  exposition  special fund (325), state fair
receipts account (01) to the miscellaneous capital projects fund  (387),
state fair capital improvement account (13).
  4.  Upon  request  of  the commissioner of the division of housing and
community renewal, up to $5,500,000 from revenues credited to any  divi-
sion  of  housing and community renewal federal or miscellaneous special
revenue fund to the agency cost recovery account (HI).
  5. Upon request of the commissioner of the  division  of  housing  and
community  renewal, up to $5,500,000 may be transferred from any miscel-
laneous special revenue fund account (339), to any miscellaneous special
revenue fund (339).
  6. Upon request of the commissioner of health up to  $15,000,000  from
revenues  credited  to any of the department of health's special revenue
funds, to the miscellaneous special revenue fund  (339),  administration
account (AP).
  7.  On  or  about March 31, 2012, the comptroller is authorized to and
directed to transfer all funds from the  miscellaneous  special  revenue
fund  (339),  commission  of investigation seized assets account (EK) to

S. 6259--D                         44                         A. 9059--D

the miscellaneous special revenue fund (339), state police seized  asset
account (E8).
  S  4.  Notwithstanding  section  2815  of the public health law or any
other contrary provision of law, upon the direction of the  director  of
the  budget  and  the commissioner of health, the dormitory authority of
the state of New York is directed  to  transfer  seven  million  dollars
annually  from  funds  available  and  uncommitted in the New York state
health care restructuring pool to the  health  care  reform  act  (HCRA)
resources fund - HCRA resources account.
  S 5. On or before March 31, 2013, the comptroller is hereby authorized
and  directed  to  deposit  earnings  that would otherwise accrue to the
general fund that are attributable to the operation of section  98-a  of
the  state  finance  law,  to  the agencies internal service fund (334),
banking services  account  (12),  for  the  purpose  of  meeting  direct
payments from such account.
  S  6.  Notwithstanding  any law to the contrary, upon the direction of
the director of the budget and upon requisition by the state  university
of  New  York,  the  dormitory  authority  of  the  state of New York is
directed to transfer, up to $22,000,000 in revenues generated  from  the
sale  of  notes  or  bonds,  to  the  state  university  of New York for
reimbursement of bondable equipment for further transfer to the  state's
general fund.
  S 6-a. Notwithstanding any law to the contrary, and in accordance with
section 4 of the state finance law, the comptroller is hereby authorized
and directed to transfer, upon request of the director of the budget and
upon  consultation  with  the  state university chancellor or his or her
designee, on or before March 31, 2013, up to $16,000,000 from the  State
university  income  fund (345) general revenue account (10) to the State
general fund for debt service costs related to capital project costs for
the NY-SUNY 2020 challenge grant program.
  S 7. Notwithstanding any law to the  contrary,  the  state  university
chancellor  or her designee is authorized and directed to transfer esti-
mated tuition revenue balances from the state university collection fund
(344) to the state  university  fund  (345),  state  university  general
revenue offset account (12) on or before March 31, 2013.
  S  8.  Notwithstanding any law to the contrary, and in accordance with
section 4 of the state finance law, the comptroller is hereby authorized
and directed to transfer, upon request of the director of the budget, up
to $87,756,000 from the general fund to the state university income fund
(345), state  university  hospitals  income  reimbursable  account  (22)
during  the period July 1, 2012 through June 30, 2013 to reflect ongoing
state subsidy of SUNY hospitals and to pay  costs  attributable  to  the
SUNY hospitals' state agency status.
  S  9.  Notwithstanding any law to the contrary, and in accordance with
section 4 of the state finance law, the comptroller is hereby authorized
and directed to transfer, upon request of the director of the budget, up
to $969,050,300 from the general fund to  the  state  university  income
fund  (345), state university general revenue offset account (12) during
the period of July 1, 2012 through June 30, 2013 to  support  operations
at the state university.
  S  10. Notwithstanding any law to the contrary, and in accordance with
section 4 of the state finance law, the comptroller is hereby authorized
and directed to transfer, upon request of the state university  chancel-
lor  or her designee, up to $50,000,000 from the state university income
fund (345), state university hospitals income reimbursable account (22),
for hospital income reimbursable for services and expenses  of  hospital

S. 6259--D                         45                         A. 9059--D

operations  and  capital expenditures at the state university hospitals,
and the state university income fund (345) Long  Island  veterans'  home
account  (09)  to the state university capital projects fund (384) on or
before June 30, 2013.
  S  11. Notwithstanding any law to the contrary, and in accordance with
section 4 of the state finance law, the comptroller, after  consultation
with  the  state university chancellor or his or her designee, is hereby
authorized and directed to transfer moneys, in the first instance,  from
the  state  university  collection  fund  (344),  Stony  Brook  hospital
collection account (07), Brooklyn hospital collection account (08),  and
Syracuse hospital collection account (09) to the state university income
fund  (345), state university hospitals income reimbursable account (22)
in the event insufficient funds are available in  the  state  university
income  fund  (345),  state  university  hospitals  income  reimbursable
account (22) to transfer moneys, in amounts  sufficient  to  permit  the
full transfer of moneys authorized for transfer, to the general fund for
payment  of  debt service related to the SUNY hospitals. Notwithstanding
any law to the contrary, the comptroller is also hereby  authorized  and
directed, after consultation with the state university chancellor or his
or  her  designee,  to  transfer moneys from the state university income
fund (345) to the state university income fund (345),  state  university
hospitals  income  reimbursable  account  (22) in the event insufficient
funds are available in the state university  income  fund  (345),  state
university  hospitals  income  reimbursable account (22) to pay hospital
operating costs or to transfer moneys, in amounts sufficient  to  permit
the full transfer of moneys authorized for transfer, to the general fund
for  payment  of debt service related to the SUNY hospitals on or before
March 31, 2013.
  S 12. Notwithstanding any law to the contrary, and in accordance  with
section 4 of the state finance law, the comptroller is hereby authorized
and  directed  to  transfer  monies, upon request of the director of the
budget, on or before March 31, 2013, from and to any  of  the  following
accounts:  the  miscellaneous special revenue fund (339), patient income
account (13), the  miscellaneous  special  revenue  fund  (339),  mental
hygiene  program  fund  account (10) or the general fund in any combina-
tion, the aggregate of which shall not exceed $350 million.
  S 13. Notwithstanding any law to the contrary, and in accordance  with
section 4 of the state finance law, the comptroller is hereby authorized
and  directed to transfer, at the request of the director of the budget,
up to $500 million from the unencumbered balance of any special  revenue
fund  or  account,  or combination of funds and accounts, to the general
fund. The amounts transferred pursuant to this authorization shall be in
addition to any other transfers  expressly  authorized  in  the  2012-13
budget.  Transfers  from  federal  funds,  debt  service  funds, capital
projects funds, the community projects fund, or funds that would  result
in  the loss of eligibility for federal benefits or federal funds pursu-
ant to federal law, rule, or regulation, are not permitted  pursuant  to
this  authorization. The director of the budget shall notify both houses
of the legislature in writing prior to initiating transfers pursuant  to
this authorization.
  S  13-a.  Notwithstanding  any  law to the contrary, and in accordance
with section 4 of the state  finance  law,  the  comptroller  is  hereby
authorized  and  directed to transfer, at the request of the director of
the budget, up to $38 million  from  the  unencumbered  balance  of  any
special  revenue  fund or account, or combination of funds and accounts,
to the community projects fund. The amounts transferred pursuant to this

S. 6259--D                         46                         A. 9059--D

authorization shall be in addition  to  any  other  transfers  expressly
authorized  in  the  2012-13  budget. Transfers from federal funds, debt
service funds, or capital projects funds are not permitted  pursuant  to
this  authorization.  The director of the budget shall (a) have received
a request in writing from one or both houses of the legislature, and (b)
notify both houses of the legislature in  writing  prior  to  initiating
transfers  pursuant to this authorization. The comptroller shall provide
the director of the budget, the chair of the senate  finance  committee,
and  the chair of the assembly ways and means committee with an accurate
accounting and report of any  transfers  that  occur  pursuant  to  this
section  on  or before the fifteenth day of the following month in which
such transfers occur.
  S 14. Notwithstanding any provision of law to the contrary, the  power
authority  of the state of New York, as deemed feasible and advisable by
its trustees, is authorized and directed to make a contribution  to  the
state  treasury  to the credit of the general fund in an amount of up to
$65,000,000 for the fiscal year commencing  April  1,  2012.  The  power
authority  of  the  state of New York will transfer up to $25,000,000 by
June 30, 2012 and will transfer the remainder of any  such  contribution
by January 31, 2013.
  S  14-a.    In addition to any payment made by a public benefit corpo-
ration pursuant to an assessment imposed under  sections  2975,  2975-a,
2976  and  2976-a of the public authorities law, a public benefit corpo-
ration is authorized to make voluntary contributions to the state gener-
al fund for any lawful purpose at  any  time  from  any  public  benefit
corporation funds in such amounts as deemed to be feasible and advisable
by such public benefit corporation's governing board after due consider-
ation  of  the  public  benefit  corporation's legal and financial obli-
gations. Notwithstanding any other  law,  the  payment  of  a  voluntary
payment  pursuant to this subdivision is deemed to be a valid and proper
purpose for which available funds may  be  applied.  Voluntary  contrib-
utions  made  to the state pursuant to this subdivision shall be payable
to the state treasury to the credit of the general fund.
  S 15. Notwithstanding any other provision of law,  and  provided  that
the  reserves  in  the  project  pool  insurance account of the mortgage
insurance fund created pursuant to section 2429-b of the public authori-
ties law are sufficient, to attain and maintain the  credit  rating  (as
determined  by  the  agency) required to accomplish the purposes of such
account, the board of directors of the state of New York mortgage agency
shall authorize the transfer from the project pool insurance account  of
the  mortgage  insurance  fund  to the state treasury for deposit in the
general fund a total sum not to exceed one hundred  million  dollars  as
soon as practicable but no later than January 1, 2013.
  S  15-a. Notwithstanding any other provision of law, the housing trust
fund corporation (the corporation) may provide a sum not to exceed  nine
million  dollars for mortgage foreclosure prevention services, including
those services set forth in section 2 of part NN of chapter  57  of  the
laws of 2008. The corporation may receive and accept a sum not to exceed
nine  million dollars from the Attorney General of the State of New York
for the purposes of reimbursing any costs associated with mortgage fore-
closure prevention services contracts authorized by this section.
  S 15-b. Notwithstanding any other provision of law, the housing  trust
fund  corporation may receive and accept a sum not to exceed six million
dollars from the Attorney General of the State of New York  for  housing
and community development purposes.

S. 6259--D                         47                         A. 9059--D

  S  16.  Subdivision  5  of section 97-rrr of the state finance law, as
amended by section 16 of part BB of chapter 58 of the laws of  2011,  is
amended to read as follows:
  5. Notwithstanding the provisions of section one hundred seventy-one-a
of  the  tax law, as separately amended by chapters four hundred eighty-
one and four hundred eighty-four of the laws of nineteen hundred  eight-
y-one,  AND NOTWITHSTANDING THE PROVISIONS OF CHAPTER NINETY-FOUR OF THE
LAWS OF TWO THOUSAND ELEVEN, or any  other  provisions  of  law  to  the
contrary,  during  the  fiscal  year beginning April first, two thousand
[ten] TWELVE, the state comptroller is hereby authorized and directed to
deposit to the fund  created  pursuant  to  this  section  from  amounts
collected  pursuant to article twenty-two of the tax law and pursuant to
a  schedule  submitted  by  the  director   of   the   budget,   up   to
[$3,292,520,000] $3,322,067,000, as may be certified in such schedule as
necessary  to  meet the purposes of such fund for the fiscal year begin-
ning April first, two thousand [eleven] TWELVE.
  S 16-a. Subdivision 5 of section 97-rrr of the state finance  law,  as
amended  by  section  8 of part F of chapter 109 of the laws of 2006, is
REPEALED.
  S 17. Subdivision 2 of section 92-cc of  the  state  finance  law,  as
added by chapter 1 of the laws of 2007, is amended to read as follows:
  2.  Such  fund  shall  have  a maximum balance not to exceed three per
centum of the aggregate amount projected to be disbursed from the gener-
al fund during the fiscal year immediately  following  the  then-current
fiscal  year.    AT THE REQUEST OF THE DIRECTOR OF THE BUDGET, THE STATE
COMPTROLLER SHALL TRANSFER MONIES TO THE RAINY DAY RESERVE  FUND  UP  TO
AND  INCLUDING AN AMOUNT EQUIVALENT TO THREE-TENTHS OF ONE PER CENTUM OF
THE AGGREGATE AMOUNT PROJECTED TO BE DISBURSED  FROM  THE  GENERAL  FUND
DURING THE THEN-CURRENT FISCAL YEAR, UNLESS SUCH TRANSFER WOULD INCREASE
THE RAINY DAY RESERVE FUND TO AN AMOUNT IN EXCESS OF THREE PER CENTUM OF
THE  AGGREGATE  AMOUNT  PROJECTED  TO BE DISBURSED FROM THE GENERAL FUND
DURING THE FISCAL YEAR IMMEDIATELY  FOLLOWING  THE  THEN-CURRENT  FISCAL
YEAR,  IN  WHICH  EVENT SUCH TRANSFER SHALL BE LIMITED TO SUCH AMOUNT AS
WILL INCREASE THE RAINY DAY RESERVE FUND TO SUCH THREE PER CENTUM  LIMI-
TATION.
  S  17-a.  The comptroller is authorized and directed to deposit to the
general fund-state purposes account reimbursements from moneys appropri-
ated or reappropriated to the correctional facilities  capital  improve-
ment  fund (399) by a chapter of the laws of 2012.  Reimbursements shall
be available for spending from appropriations made to the department  of
correctional  services  in the general fund-state purposes accounts by a
chapter of the laws of 2012 for costs associated with the administration
and security of capital projects and for other costs which are attribut-
able, according to a plan, to such capital projects.
  S 18. Subdivision 6 of section 4 of the state finance law, as  amended
by  section  16 of part JJ of chapter 56 of the laws of 2010, is amended
to read as follows:
  6. Notwithstanding any law to the contrary, at the  beginning  of  the
state  fiscal  year,  the  state  comptroller  is  hereby authorized and
directed to receive for deposit to  the  credit  of  a  fund  and/or  an
account  such  monies as are identified by the director of the budget as
having been intended for such deposit to support disbursements from such
fund and/or account made in pursuance of an  appropriation  by  law.  As
soon  as  practicable  upon enactment of the budget, the director of the
budget shall,  but  not  less  than  three  days  following  preliminary
submission  to the [chairpersons] CHAIRS of the senate finance committee

S. 6259--D                         48                         A. 9059--D

and the assembly ways and means committee, file  with  the  state  comp-
troller  an  identification  of  specific monies to be so deposited. Any
subsequent change regarding the monies to be so deposited shall be filed
by the director of the budget, as soon as practicable, but not less than
three days following preliminary submission to the [chairpersons] CHAIRS
of  the senate finance committee and the assembly ways and means commit-
tee.
  All monies identified by the director of the budget to be deposited to
the credit of a fund and/or account shall be consistent with the  intent
of  the  budget for the then current state fiscal year as enacted by the
legislature.
  The provisions of this subdivision shall expire on March thirty-first,
two thousand [twelve] FOURTEEN.
  S 18-a. The state comptroller is hereby  authorized  and  directed  to
abolish  or consolidate with the state general fund the associated funds
and/or accounts established  pursuant  to  section  92-a  of  the  state
finance  law,  subdivision  5  of  section  233-a  of the education law,
section 94-d of the state  finance  law,  section  97-cc  of  the  state
finance  law, section 90-b of the state finance law, section 91-g of the
state finance law, section 92-l of the state finance law,  section  92-j
of the state finance law, section 92-m of the state finance law, section
92-w  of  the  state  finance law as added by chapter 561 of the laws of
1994, section 94-c of the state finance law, section  96  of  the  state
finance law, section 97-o of the state finance law, section 97-ff of the
state  finance  law,  section  97-ss  of  the state finance law, section
97-fff of the state finance law as added by chapter 432 of the  laws  of
1997, section 97-uuu of the state finance law as added by chapter 294 of
the  laws  of  2000, section 97-www of the state finance law as added by
chapter 189 of the laws of 2000, section 97-aaaa of  the  state  finance
law, section 97-bbbb of the state finance law, section 99-g of the state
finance  law,  section 99-i of the state finance law as added by chapter
62 of the laws of 2003, subdivision 3-a of section 378 of the  education
law,  section 1022 of the private housing finance law, chapter 50 of the
laws of 1993, section 12 of chapter 1040 of the laws of 1981 and section
97-n of the state finance law.
  S 18-b. Sections 90-b, 91-g, 92-a, 92-l, 92-j, 92-m, 92-w as added  by
chapter  561  of  the  laws  of 1994, 94-c, 94-d, 96, 97-n, 97-o, 97-cc,
97-ff, 97-ss, 97-fff as added by chapter 432 of the laws of 1997, 97-uuu
as added by chapter 294 of the laws of 2000, 97-www as added by  chapter
189  of  the  laws  of 2000, 97-aaaa, 97-bbbb, 99-g and 99-i as added by
chapter 62 of the laws of 2003 of the state finance law are REPEALED.
  S 18-c. Subdivision 5 of section 233-a and subdivision 3-a of  section
378 of the education law are REPEALED.
  S 18-d. Section 1022 of the private housing finance law is REPEALED.
  S  18-e. Section 12 of chapter 1040 of the laws of 1981 and chapter 50
of the laws of 1993 are REPEALED.
  S 19. Subdivision 4 of section 40 of the state finance law, as amended
by section 17 of part JJ of chapter 56 of the laws of 2010,  is  amended
to read as follows:
  4.  Every appropriation made from a fund or account to a department or
agency shall be available for the payment of prior years' liabilities in
such fund or account for fringe benefits, indirect costs, and telecommu-
nications expenses and expenses  for  other  centralized  services  fund
programs  without limit. Every appropriation shall also be available for
the payment of prior  years'  liabilities  other  than  those  indicated

S. 6259--D                         49                         A. 9059--D

above,  but  only  to the extent of one-half of one percent of the total
amount appropriated to a department or agency in such fund or account.
  The  provisions  of  this subdivision shall expire March thirty-first,
two thousand [twelve] FOURTEEN.
  S 20. Notwithstanding any  other  law,  rule,  or  regulation  to  the
contrary,  the comptroller is hereby authorized and directed to deposit,
to the credit of the  capital  projects  fund,  reimbursement  from  the
proceeds of notes or bonds issued by the environmental facilities corpo-
ration for a capital appropriation for $29,365,000 authorized by chapter
54  of  the laws of 2002 to the department of environmental conservation
for payment of a portion of the state's match for federal capitalization
grants for the water pollution control revolving loan  fund,  reimburse-
ment  from  the proceeds of notes and bonds issued by the urban develop-
ment corporation or other financing source for a  capital  appropriation
for  $89,000,000  authorized  by  chapter  50 of the laws of 2002 to the
office of general services for payment of capital construction costs for
the Alfred E. Smith office building  located  in  the  city  of  Albany,
reimbursement  from  the proceeds of notes and bonds issued by the urban
development corporation or other financing source for capital  appropri-
ations  for  $1,500,000  authorized by chapter 50 of the laws of 2002 to
the office of general services for payment of capital construction costs
for the Elk street parking garage building located in the city of  Alba-
ny,  reimbursement  from  the  proceeds  of notes or bonds issued by the
urban development corporation for disbursements  of  up  to  $12,000,000
from  any capital appropriation or reappropriation authorized by chapter
50 of the laws of 2002 to the office of  general  services  for  various
purposes,  reimbursement  from  the proceeds of notes or bonds issued by
the  urban  development  corporation  for  a  capital  appropriation  of
$14,300,000  authorized  by  chapter 55 of the laws of 2002 to the urban
development corporation to finance a portion of the  jobs  now  program,
reimbursement from the proceeds of notes or bonds issued by the dormito-
ry  authority  for  disbursements  of up to $20,800,000 from any capital
appropriation or reappropriation authorized by chapter 51 of the laws of
2002 to the judiciary for courthouse  improvements,  reimbursement  from
the  proceeds  of  notes or bonds issued by the urban development corpo-
ration for disbursements of up to  $15,000,000  from  appropriations  or
reappropriations  authorized  by  chapter  50 of the laws of 2002 to any
agency for costs related to homeland security,  and  reimbursement  from
the  proceeds  of  notes or bonds issued by the environmental facilities
corporation for a capital appropriation  of  $10,000,000  authorized  by
chapter  54  of  the  laws  of  2002  to the department of environmental
conservation for Onondaga lake.
  S 21. Notwithstanding any  other  law,  rule,  or  regulation  to  the
contrary,  the comptroller is hereby authorized and directed to deposit,
to the credit of the  capital  projects  fund,  reimbursement  from  the
proceeds  of  notes  or  bonds  issued by the dormitory authority of the
state of New York for a capital appropriation for  $215,650,000  author-
ized by chapter 55 of the laws of 2000 to all state agencies for payment
of costs related to the strategic investment program.
  S  22.  Notwithstanding  any  other  law,  rule,  or regulation to the
contrary, the comptroller is hereby authorized and directed  to  deposit
to  the  credit  of  the  capital  projects fund, reimbursement from the
proceeds of notes or bonds issued by the environmental facilities corpo-
ration for a capital appropriation of $30,174,000 authorized by  chapter
55  of  the laws of 2003 to the department of environmental conservation
for payment of a portion of the state's match for federal capitalization

S. 6259--D                         50                         A. 9059--D

grants for the water pollution control revolving loan  fund,  reimburse-
ment from the proceeds of notes or bonds issued by the urban development
corporation  or  other  financing  source for a capital appropriation of
$19,500,000  authorized  by chapter 50 of the laws of 2003 to the office
of general services for payment of capital construction costs for the 51
Elk street parking garage  building  located  in  the  city  of  Albany,
reimbursement  from  the  proceeds of notes or bonds issued by the urban
development corporation for disbursements of up to $10,000,000 from  any
capital appropriation or reappropriation authorized by chapter 50 of the
laws  of  2003  to  the office of general services for various purposes,
reimbursement from the proceeds of notes or bonds issued by the environ-
mental facilities corporation for a capital appropriation of $13,250,000
authorized by chapter 55 of the laws of 2003 to the energy research  and
development authority for the Western New York Nuclear Service Center at
West Valley, reimbursement from the proceeds of notes or bonds issued by
the  dormitory authority for disbursements of up to $16,400,000 from any
capital appropriation or reappropriation authorized by chapter 51 of the
laws of 2003 to the judiciary for courthouse improvements, reimbursement
from the proceeds of notes or bonds  issued  by  the  urban  development
corporation  for  disbursements of up to $10,000,000 from appropriations
or reappropriations authorized by chapter 50 of the laws of 2003 to  any
agency  for  costs  related to homeland security, reimbursement from the
proceeds of notes or bonds issued by the environmental facilities corpo-
ration for a capital appropriation of $10,000,000 authorized by  chapter
55  of  the laws of 2003 to the department of environmental conservation
for Onondaga lake, reimbursement from the proceeds  of  notes  or  bonds
issued  by the environmental facilities corporation for disbursements of
up to $11,000,000 from any capital  appropriations  or  reappropriations
authorized  by chapter 55 of the laws of 2003 to the department of envi-
ronmental conservation for  environmental  purposes,  and  reimbursement
from  the  proceeds  of notes or bonds issued by the dormitory authority
for disbursements of up to $100,000,000  from  a  capital  appropriation
authorized  by chapter 50 of the laws of 2003 to the department of state
for enhanced 911 wireless service.
  S 23. Notwithstanding any  other  law,  rule,  or  regulation  to  the
contrary,  the  comptroller is hereby authorized and directed to deposit
to the credit of the  capital  projects  fund,  reimbursement  from  the
proceeds of notes or bonds issued by the environmental facilities corpo-
ration for a capital appropriation for $28,893,000 authorized by chapter
55  of  the laws of 2004 to the department of environmental conservation
for payment of a portion of the state's match for federal capitalization
grants for the water pollution control revolving loan  fund,  reimburse-
ment from the proceeds of notes or bonds issued by the urban development
corporation  for  disbursements  of  up  to $10,000,000 from any capital
appropriation or reappropriation authorized by chapter 50 of the laws of
2004 to the office of general services for various purposes,  reimburse-
ment  from  the  proceeds  of notes or bonds issued by the environmental
facilities  corporation  for  a  capital  appropriation  of  $11,350,000
authorized  by chapter 55 of the laws of 2004 to the energy research and
development authority for the Western New York Nuclear Service Center at
West Valley, reimbursement from the proceeds of notes or bonds issued by
the environmental facilities corporation, for a capital appropriation of
$10,000,000 authorized by chapter 55 of the laws of 2004 to the  depart-
ment of environmental conservation for Onondaga lake, reimbursement from
the  proceeds  of  notes or bonds issued by the environmental facilities
corporation for disbursements of up  to  $11,000,000  from  any  capital

S. 6259--D                         51                         A. 9059--D

appropriations  or reappropriations authorized by chapter 55 of the laws
of 2004 to the department of  environmental  conservation  for  environ-
mental  purposes,  reimbursement  from  the  proceeds  of notes or bonds
issued  by  the  dormitory  authority  for  a  capital  appropriation of
$80,000,000 authorized by chapter 53 of the laws of 2004 to  the  educa-
tion  department  for  capital  transition  grants  for  transportation,
reimbursement from the proceeds of notes or bonds issued by the dormito-
ry authority for a capital appropriation of $243,325,000  authorized  by
chapter  55 of the laws of 2004 for payment of costs related to economic
development projects, reimbursement from the proceeds of bonds or  notes
issued  by the urban development corporation for a capital appropriation
of $83,500,000 authorized by chapter 53 of the laws of 2006, as  amended
by  chapter 108 of the laws of 2006, for payment of costs related to the
H. H. Richardson complex and the Darwin Martin House, and  reimbursement
from  the  proceeds  of notes or bonds issued by the dormitory authority
for a capital appropriation of $345,750,000 authorized by chapter  3  of
the laws of 2004 for the New York state economic development program.
  S  24.  Notwithstanding  any  other  law,  rule,  or regulation to the
contrary, the comptroller is hereby authorized and directed  to  deposit
to  the  credit  of  the  capital  projects fund, reimbursement from the
proceeds of notes or bonds issued by the environmental facilities corpo-
ration for a capital appropriation of $29,602,000 authorized by  chapter
55  of  the laws of 2005 to the department of environmental conservation
for payment of a portion of the state's match for federal capitalization
grants for the water pollution control revolving loan  fund,  reimburse-
ment from the proceeds of notes or bonds issued by the urban development
corporation  for  disbursements  of  up  to $10,000,000 from any capital
appropriation or reappropriation authorized by chapter 50 of the laws of
2005 to the office of general services for various purposes,  reimburse-
ment  from  the  proceeds  of notes or bonds issued by the environmental
facilities  corporation  for  a  capital  appropriation  of  $11,350,000
authorized  by chapter 55 of the laws of 2005 to the energy research and
development authority for the Western New York Nuclear Service Center at
West Valley, reimbursement from the proceeds of notes or bonds issued by
the environmental facilities corporation for a capital appropriation  of
$10,000,000  authorized by chapter 55 of the laws of 2005 to the depart-
ment of environmental conservation for Onondaga lake, reimbursement from
the proceeds of notes or bonds issued by  the  environmental  facilities
corporation  for  disbursements  of  up  to $11,000,000 from any capital
appropriations or reappropriations authorized by chapter 55 of the  laws
of  2005  to  the  department of environmental conservation for environ-
mental purposes, reimbursement from  the  proceeds  of  notes  or  bonds
issued  by the urban development corporation for a capital appropriation
of $350,000,000 authorized by chapter 55 of the laws  of  2005  for  the
Javits  center, reimbursement from the proceeds of notes or bonds issued
by the dormitory authority for a capital  appropriation  of  $89,750,000
authorized  by  chapter 62 of the laws of 2005 for regional development,
reimbursement from the proceeds of notes or bonds issued by the dormito-
ry authority for a capital appropriation of $249,000,000  authorized  by
chapter  62  of  the  laws  of  2005  for  technology  and  development,
reimbursement from the proceeds of notes or bonds issued  by  the  urban
development  corporation  for  a  capital  appropriation  of $48,517,000
authorized by chapter 162 of the laws of 2005 for  the  New  York  state
economic  development  program, reimbursement from the proceeds of notes
or bonds issued by the  urban  development  corporation  for  a  capital
appropriation  of  $150,000,000  authorized by chapter 62 of the laws of

S. 6259--D                         52                         A. 9059--D

2005  for  the  higher  education  facilities  capital  matching  grants
program, reimbursement from the proceeds of notes or bonds issued by the
dormitory  authority  or  other financing source for a capital appropri-
ation  of $4,000,000 authorized by chapter 50 of the laws of 2005 to the
office of general services for payment of capital construction costs for
the Elk street parking garage building located in the  city  of  Albany,
reimbursement  from  the  proceeds of notes or bonds issued by the urban
development corporation  for  a  capital  appropriation  of  $15,000,000
authorized  by  chapter  53  of  the laws of 2005 to the state education
department for payment of capital construction costs for  public  broad-
casting  facilities,  reimbursement  from the proceeds of notes or bonds
issued by the urban development corporation for a capital  appropriation
of $15,700,000 authorized by chapter 50 of the laws of 2005 to the divi-
sion of state police for public protection facilities, and reimbursement
from  the  proceeds  of  notes  or bonds issued by the urban development
corporation for capital disbursements of up to $3,000,000 from any capi-
tal appropriation or reappropriation authorized by  chapter  50  of  the
laws  of  2005 to the division of military and naval affairs for various
purposes.
  S 25. Notwithstanding any  other  law,  rule,  or  regulation  to  the
contrary,  the  comptroller is hereby authorized and directed to deposit
to the credit of the  capital  projects  fund,  reimbursement  from  the
proceeds of notes or bonds issued by the environmental facilities corpo-
ration for a capital appropriation for $29,600,000 authorized by chapter
55  of  the laws of 2006 to the department of environmental conservation
for payment of a portion of the state's match for federal capitalization
grants for the water pollution control revolving loan  fund,  reimburse-
ment from the proceeds of notes or bonds issued by the urban development
corporation  for  disbursements  of  up  to $20,000,000 from any capital
appropriation or reappropriation authorized by chapter 50 of the laws of
2006 to the office of general services for various purposes,  reimburse-
ment  from  the  proceeds  of notes or bonds issued by the environmental
facilities  corporation  for  a  capital  appropriation  of  $14,000,000
authorized  by chapter 55 of the laws of 2006 to the energy research and
development authority for the Western New York Nuclear Service Center at
West Valley, reimbursement from the proceeds of notes or bonds issued by
the environmental facilities corporation for a capital appropriation  of
$10,000,000  authorized by chapter 55 of the laws of 2006 to the depart-
ment of environmental conservation for Onondaga lake, reimbursement from
the proceeds of notes or bonds issued by  the  environmental  facilities
corporation  for  disbursements  of  up  to $12,000,000 from any capital
appropriations or reappropriations authorized by chapter 55 of the  laws
of  2006  to  the  department of environmental conservation for environ-
mental purposes, reimbursement from  the  proceeds  of  notes  or  bonds
issued by the urban development corporation for capital disbursements of
up  to  $3,000,000  from  any  capital  appropriation or reappropriation
authorized by chapter 50 of the laws of 2006 to the division of military
and naval affairs for various purposes, reimbursement from the  proceeds
of  notes  or  bonds  issued  by  the  urban development corporation for
disbursements of up to $12,400,000 from  any  capital  appropriation  or
reappropriation  authorized  by  chapter  50  of the laws of 2006 to the
division of state police for public protection facilities, reimbursement
from the proceeds of notes or bonds  issued  by  the  urban  development
corporation  for  a  capital appropriation of $117,000,000 authorized by
chapter 50 of the laws of 2006 to all state departments and agencies for
the purchase of equipment, reimbursement from the proceeds of  notes  or

S. 6259--D                         53                         A. 9059--D

bonds  issued by the dormitory authority or the urban development corpo-
ration for all or a portion of capital  appropriations  of  $603,050,000
authorized  by  chapter 108 of the laws of 2006 to the urban development
corporation  for economic development/other projects, reimbursement from
the proceeds of notes or bonds issued by the  urban  development  corpo-
ration for a capital appropriation of $269,500,000 authorized by chapter
108 of the laws of 2006 to the dormitory authority or the urban develop-
ment  corporation  for economic development projects, reimbursement from
the proceeds of notes or bonds issued by the dormitory authority or  the
urban   development   corporation   for   a   capital  appropriation  of
$201,500,000 authorized by chapter 108 of the laws of 2006 to the  urban
development  corporation for university development projects, reimburse-
ment from the proceeds of notes or bonds issued by the dormitory author-
ity or for a capital appropriation of $143,000,000 authorized by chapter
108 of the laws  of  2006  to  the  urban  development  corporation  for
cultural  facilities  projects, reimbursement from the proceeds of notes
or bonds issued by the dormitory  authority  or  the  urban  development
corporation  for  capital appropriations totaling $60,000,000 authorized
by chapter 108 of the laws of 2006 to the urban development  corporation
for  energy/environmental  projects,  reimbursement from the proceeds of
notes or bonds issued by the dormitory authority or the  urban  develop-
ment  corporation  for a capital appropriation of $20,000,000 authorized
by chapter 108 of the laws of 2006 to the urban development  corporation
for  a  competitive  solicitation for construction of a pilot cellulosic
ethanol refinery, reimbursement from the  proceeds  of  notes  or  bonds
issued  by the urban development corporation for a capital appropriation
of $74,700,000 authorized by chapter 55 of the laws of 2006 to the urban
development corporation for services and expenses related to infrastruc-
ture for a new stadium in Queens  county,  and  reimbursement  from  the
proceeds  of  notes or bonds issued by the urban development corporation
for a capital appropriation of $74,700,000 authorized by chapter  55  of
the  laws  of 2006 to the urban development corporation for services and
expenses related to infrastructure improvements to construct a new park-
ing facility at a new stadium in Bronx county,  reimbursement  from  the
proceeds  of  notes  and  bonds  issued  by the environmental facilities
corporation for a capital  appropriation  of  $5,000,000  authorized  by
chapter  55  of  the laws of 2006 to the environmental facilities corpo-
ration for payment for the pipeline for jobs program, reimbursement from
the proceeds of notes or bonds issued by  the  dormitory  authority  for
capital  disbursements  of  up to $14,000,000 from any capital appropri-
ation or reappropriation authorized by chapter 53 of the  laws  of  2006
for the library construction purpose, reimbursement from the proceeds of
notes or bonds issued by the urban development corporation or the dormi-
tory  authority for an appropriation of $1,200,000 authorized by chapter
53 of the laws of 2006 for the towns of Bristol and  Canandaigua  public
water  systems, reimbursement from the proceeds of notes or bonds issued
by the urban development corporation or the dormitory authority  for  an
appropriation of $5,500,000 authorized by chapter 53 of the laws of 2006
for  Belleayre  mountain  ski center, reimbursement from the proceeds of
notes or bonds issued by the urban development corporation or the dormi-
tory authority for an appropriation of $25,000,000 authorized by chapter
53 of the laws of 2006 for the town of Smithtown/Kings Park  psychiatric
center rehabilitation, reimbursement from the proceeds of notes or bonds
issued  by  the urban development corporation or the dormitory authority
for an appropriation of $5,000,000 authorized by chapter 108 of the laws
of 2006 for a state of New York umbilical cord bank, reimbursement  from

S. 6259--D                         54                         A. 9059--D

the  proceeds  of  notes or bonds issued by the urban development corpo-
ration or the dormitory authority for  an  appropriation  of  $5,500,000
authorized  by  chapter  53 of the laws of 2006 for an Old Gore mountain
ski  bowl  connection, reimbursement from the proceeds of notes or bonds
issued by the urban development corporation or the  dormitory  authority
for  an appropriation of $2,000,000 authorized by chapter 53 of the laws
of 2006 for a Cornell equine drug testing laboratory, reimbursement from
the proceeds of notes or bonds issued by the  urban  development  corpo-
ration  or  the  dormitory  authority for an appropriation of $2,000,000
authorized by chapter 53 of the laws of 2006  for  a  Fredonia  vineyard
laboratory,  reimbursement from the proceeds of notes or bonds issued by
the dormitory authority or the  urban  development  corporation  for  an
appropriation  of  $40,000,000  authorized by chapter 108 of the laws of
2006 for a food testing laboratory, reimbursement from the  proceeds  of
notes  or  bonds  issued  by the New York state thruway authority for an
appropriation of $22,000,000 authorized by chapter 108 of  the  laws  of
2006 to the department of transportation for high speed rail, reimburse-
ment from the proceeds of notes or bonds issued by the urban development
corporation  for  capital  disbursements  of  up to $500,000,000 from an
appropriation authorized by chapter 108 of the laws of 2006 to the urban
development corporation for development of a semiconductor manufacturing
facility, reimbursement from the proceeds of notes or  bonds  issued  by
the  urban  development corporation of up to $150,000,000 from an appro-
priation authorized by chapter 108 of the laws  of  2006  to  the  urban
development  corporation  for  research  and development activities of a
semiconductor manufacturer, and reimbursement from the proceeds of notes
or bonds  issued  by  the  urban  development  corporation  for  capital
disbursements  of  up to $292,385,000 from an appropriation to the urban
development corporation authorized by chapter 108 of the  laws  of  2006
for community revitalization projects.
  S  26.  Notwithstanding  any  other  law,  rule,  or regulation to the
contrary, the comptroller is hereby authorized and directed  to  deposit
to  the  credit  of  the  capital  projects fund, reimbursement from the
proceeds of notes or bonds issued by the environmental facilities corpo-
ration for a capital appropriation of $29,600,000 authorized by  chapter
55  of  the laws of 2007 to the department of environmental conservation
for payment of a portion of the state's match for federal capitalization
grants for the water pollution control revolving loan  fund,  reimburse-
ment from the proceeds of notes or bonds issued by the urban development
corporation  for  disbursements  of  up  to $20,000,000 from any capital
appropriation or reappropriation authorized by chapter 50 of the laws of
2007 to the office of general services for various purposes,  reimburse-
ment  from  the  proceeds  of notes or bonds issued by the environmental
facilities  corporation  for  a  capital  appropriation  of  $13,500,000
authorized  by chapter 55 of the laws of 2007 to the energy research and
development authority for the Western New York Nuclear Service Center at
West Valley, reimbursement from the proceeds of notes or bonds issued by
the environmental facilities corporation for a capital appropriation  of
$10,000,000  authorized by chapter 55 of the laws of 2007 to the depart-
ment of environmental conservation for Onondaga lake, reimbursement from
the proceeds of notes or bonds issued by  the  environmental  facilities
corporation  for  disbursements  of  up  to $12,000,000 from any capital
appropriations or reappropriations authorized by chapter 55 of the  laws
of  2007  to  the  department of environmental conservation for environ-
mental purposes, reimbursement from  the  proceeds  of  notes  or  bonds
issued by the urban development corporation for capital disbursements of

S. 6259--D                         55                         A. 9059--D

up  to  $3,000,000  from  any  capital  appropriation or reappropriation
authorized by chapter 50 of the laws of 2007 to the division of military
and naval affairs for various purposes, reimbursement from the  proceeds
of  notes  or  bonds  issued  by  the  urban development corporation for
disbursements from a capital appropriation of $50,000,000 authorized  by
chapter  50  of  the  laws  of  2007 to the division of state police for
construction of a Troop G facility, reimbursement from the  proceeds  of
notes or bonds issued by the urban development corporation for disburse-
ments  from  a capital appropriation of $6,000,000 authorized by chapter
50 of the laws of 2007 to the division of state police for  construction
of evidence storage facilities, reimbursement from the proceeds of notes
or  bonds  issued  by  the  dormitory authority or the urban development
corporation for capital appropriations totaling  $77,900,000  authorized
by  chapter  51  of the laws of 2007 to the judiciary for court training
facilities and courthouse improvement projects, reimbursement  from  the
proceeds  of  notes or bonds issued by the urban development corporation
for a capital appropriation of $20,000,000 authorized by chapter  50  of
the  laws of 2007 to all state departments and agencies for the purchase
of equipment, reimbursement from the proceeds of notes or  bonds  issued
by   the   dormitory  authority  for  capital  disbursements  of  up  to
$14,000,000 from any capital appropriation or reappropriation authorized
by chapter 53 of the laws of 2007 for library  construction,  reimburse-
ment from the proceeds of notes or bonds issued by the dormitory author-
ity  for  capital  disbursements  of  up to $60,000,000 from any capital
appropriation or reappropriation authorized by chapter 53 of the laws of
2007 for cultural education storage facilities, reimbursement  from  the
proceeds  of  notes or bonds issued by the urban development corporation
for capital disbursements of up to $15,000,000 from any  capital  appro-
priation or reappropriation authorized by chapter 55 of the laws of 2007
for Roosevelt Island Operating Corporation aerial tramway, reimbursement
from  the  proceeds  of  notes  or bonds issued by the urban development
corporation for capital disbursements of  up  to  $20,000,000  from  any
capital appropriation or reappropriation authorized by chapter 55 of the
laws  of  2007 for Governor's Island, reimbursement from the proceeds of
notes or bonds issued by the urban development corporation  for  capital
disbursements  of  up  to  $7,500,000  from any capital appropriation or
reappropriation authorized by chapter 55 of the laws of 2007 for  Harri-
man  research  and  technology  park, reimbursement from the proceeds of
notes or bonds issued by the urban development corporation  for  capital
disbursements  of  up  to  $7,950,000  from any capital appropriation or
reappropriation authorized by chapter 55 of the laws  of  2007  for  USA
Niagara, and reimbursement from the proceeds of notes or bonds issued by
the  urban  development  corporation  for capital disbursements of up to
$1,300,000 from appropriations authorized by chapter 50 of the  laws  of
2007  made  to  the  office  of  general services for legislative office
building hearing rooms.
  S 27. Notwithstanding any  other  law,  rule,  or  regulation  to  the
contrary,  the  comptroller is hereby authorized and directed to deposit
to the credit of the  capital  projects  fund,  reimbursement  from  the
proceeds of notes or bonds issued by the environmental facilities corpo-
ration  for a capital appropriation of $29,600,000 authorized by chapter
55 of the laws of 2008 to the department of  environmental  conservation
for payment of a portion of the state's match for federal capitalization
grants  for  the water pollution control revolving loan fund, reimburse-
ment from the proceeds of notes or bonds issued by the urban development
corporation for a capital appropriation of  $141,000,000  authorized  by

S. 6259--D                         56                         A. 9059--D

chapter 50 of the laws of 2008 to all state departments and agencies for
the purchase of equipment or systems development, reimbursement from the
proceeds  of  notes or bonds issued by the urban development corporation
for disbursements of up to $45,500,000 from any capital appropriation or
reappropriation  authorized  by  chapter  50  of the laws of 2008 to the
office of general services for various purposes, reimbursement from  the
proceeds of notes or bonds issued by the environmental facilities corpo-
ration  for a capital appropriation of $13,500,000 authorized by chapter
55 of the laws of 2008 to the energy research and development  authority
for  the  Western  New  York  Nuclear  Service  Center  at  West Valley,
reimbursement from the proceeds of notes or bonds issued by the environ-
mental facilities corporation for a capital appropriation of $10,000,000
authorized by chapter 55 of the laws of 2008 to the department of  envi-
ronmental   conservation  for  Onondaga  lake,  reimbursement  from  the
proceeds of notes or bonds issued by the environmental facilities corpo-
ration for disbursements of up to $12,000,000 from any capital appropri-
ations or reappropriations authorized by chapter 55 of the laws of  2008
to  the  department  of  environmental  conservation  for  environmental
purposes, reimbursement from the proceeds of notes or  bonds  issued  by
the  urban  development  corporation  for capital disbursements of up to
$3,000,000 from any capital appropriation or reappropriation  authorized
by  chapter 50 of the laws of 2008 to the division of military and naval
affairs for various purposes, reimbursement from the proceeds  of  notes
or  bonds  issued  by  the  urban  development corporation for a capital
appropriation of $2,500,000 authorized by chapter 50 of the laws of 2008
to the  office  for  technology  for  activities  related  to  broadband
service, reimbursement from the proceeds of notes or bonds issued by the
urban  development corporation for a capital appropriation of $6,000,000
authorized by chapter 50 of the laws of 2008 to the  division  of  state
police for rehabilitation of facilities, reimbursement from the proceeds
of  notes or bonds issued by the dormitory authority of the state of New
York or other financing source for a capital appropriation authorized by
chapter 53 of the laws of 2008 of $14,000,000 to the  education  depart-
ment  for library construction, reimbursement from the proceeds of notes
or bonds issued by the dormitory authority of the state of New  York  or
other financing source for a capital appropriation authorized by chapter
53  of  the  laws of 2008 of $15,000,000 to the education department for
museum renewal projects, reimbursement from the  proceeds  of  notes  or
bonds  issued by the urban development corporation for capital appropri-
ation of $50,000,000 authorized by chapter 53 of the laws of 2008 to the
urban development corporation for services and expenses related  to  the
investment opportunity fund, reimbursement from the proceeds of notes or
bonds  issued by the urban development corporation for capital appropri-
ation of $18,000,000 authorized by chapter 53 of the laws of 2008 to the
urban development corporation for services and expenses related to  arts
and cultural projects, reimbursement from the proceeds of bonds or notes
issued  by the urban development corporation for a capital appropriation
of $32,148,000 authorized by chapter 53 of the laws of 2008 for economic
and community development projects, reimbursement from the  proceeds  of
bonds or notes issued by the urban development corporation for a capital
appropriation  of  $30,000,000  authorized  by chapter 53 of the laws of
2008 for New York city waterfront  development  projects,  reimbursement
from  the  proceeds  of  bonds  or notes issued by the urban development
corporation for a capital appropriation  of  $45,000,000  authorized  by
chapter  53  of  the  laws  of  2008  for  Luther  Forest infrastructure
projects, reimbursement from the proceeds of notes or  bonds  issued  by

S. 6259--D                         57                         A. 9059--D

the   urban   development   corporation  for  capital  appropriation  of
$35,000,000 authorized by chapter 53 of the laws of 2008  to  the  urban
development  corporation  for services and expenses related to downstate
regional  projects,  reimbursement  from  the proceeds of notes or bonds
issued by the urban development corporation for capital appropriation of
$137,037,000 authorized by chapter 53 of the laws of 2008 to  the  urban
development  corporation  for  services  and expenses related to upstate
city-by-city projects, reimbursement from the proceeds of notes or bonds
issued by the urban development corporation for capital appropriation of
$35,000,000 authorized by chapter 53 of the laws of 2008  to  the  urban
development  corporation  for services and expenses related to the down-
state revitalization projects, reimbursement from the proceeds of  notes
or  bonds issued by the urban development corporation for capital appro-
priation of $117,265,000 authorized by chapter 53 of the laws of 2008 to
the urban development corporation for services and expenses  related  to
the  upstate regional blueprint fund, reimbursement from the proceeds of
notes or bonds issued by the urban development corporation  for  capital
appropriation  of  $25,000,000  authorized  by chapter 53 of the laws of
2008 to the urban development  corporation  for  services  and  expenses
related   to   the   upstate  agricultural  economic  development  fund,
reimbursement from the proceeds of notes or bonds issued  by  the  urban
development   corporation  for  capital  appropriation  of  $350,000,000
authorized by chapter 53 of the laws of 2008 to  the  urban  development
corporation  for  services  and  expenses  related to the New York state
capital assistance program, reimbursement from the proceeds of notes  or
bonds  issued by the urban development corporation for capital appropri-
ation of $350,000,000 authorized by chapter 53 of the laws  of  2008  to
the  urban  development corporation for services and expenses related to
the  New  York  state  economic  development  assistance  program,   and
reimbursement  from  the  proceeds of notes or bonds issued by the urban
development corporation for capital appropriation of $20,000,000 author-
ized by chapter 55 of the laws of 2008 to the urban  development  corpo-
ration  for  services  and expenses related to the empire state economic
development fund.
  S 28. Notwithstanding any  other  law,  rule,  or  regulation  to  the
contrary,  the  comptroller is hereby authorized and directed to deposit
to the credit of the  capital  projects  fund,  reimbursement  from  the
proceeds of notes or bonds issued by the environmental facilities corpo-
ration  for a capital appropriation of $29,600,000 authorized by chapter
55 of the laws of 2009 to the department of  environmental  conservation
for payment of a portion of the state's match for federal capitalization
grants  for  the water pollution control revolving loan fund, reimburse-
ment from the proceeds of notes or bonds issued by the urban development
corporation for a capital appropriation of  $129,800,000  authorized  by
chapter 50 of the laws of 2009 to all state departments and agencies for
the purchase of equipment or systems development, reimbursement from the
proceeds  of  notes or bonds issued by the urban development corporation
for disbursements of up to $24,000,000 from any capital appropriation or
reappropriation authorized by chapter 50 of the  laws  of  2009  to  the
office  of general services for various purposes, reimbursement from the
proceeds of notes or bonds issued by the environmental facilities corpo-
ration for a capital appropriation of $13,500,000 authorized by  chapter
55  of the laws of 2009 to the energy research and development authority
for the  Western  New  York  Nuclear  Service  Center  at  West  Valley,
reimbursement from the proceeds of notes or bonds issued by the environ-
mental facilities corporation for a capital appropriation of $10,000,000

S. 6259--D                         58                         A. 9059--D

authorized  by chapter 55 of the laws of 2009 to the department of envi-
ronmental  conservation  for  Onondaga  lake,  reimbursement  from   the
proceeds of notes or bonds issued by the environmental facilities corpo-
ration for disbursements of up to $12,000,000 from any capital appropri-
ations  or reappropriations authorized by chapter 55 of the laws of 2009
to  the  department  of  environmental  conservation  for  environmental
purposes,  reimbursement  from  the proceeds of notes or bonds issued by
the urban development corporation for capital  disbursements  of  up  to
$3,000,000  from any capital appropriation or reappropriation authorized
by chapter 50 of the laws of 2009 to the division of military and  naval
affairs  for  various purposes, reimbursement from the proceeds of notes
or bonds issued by the  urban  development  corporation  for  a  capital
appropriation of $6,000,000 authorized by chapter 50 of the laws of 2009
to  the  division  of  state  police  for  rehabilitation of facilities,
reimbursement from the proceeds of notes or bonds issued by the dormito-
ry authority of the state of New York or other financing  source  for  a
capital  appropriation  authorized  by chapter 53 of the laws of 2009 of
$14,000,000 to the state education department for library  construction,
reimbursement from the proceeds of notes or bonds issued by the dormito-
ry  authority  of  the state of New York or other financing source for a
capital appropriation of $4,000,000 to the  state  education  department
for  rehabilitation  associated  with  the  St.  Regis Mohawk elementary
school authorized by chapter 53 of the laws of  2009  and  reimbursement
from  the  proceeds  of  notes  or bonds issued by the urban development
corporation for capital appropriation of $25,000,000 authorized by chap-
ter 55 of the laws of 2009 to  the  urban  development  corporation  for
services  and  expenses related to the empire state economic development
fund.
  S 29. Notwithstanding any  other  law,  rule,  or  regulation  to  the
contrary,  the  comptroller is hereby authorized and directed to deposit
to the credit of the  capital  projects  fund,  reimbursement  from  the
proceeds of notes or bonds issued by the environmental facilities corpo-
ration  for a capital appropriation of $29,600,000 authorized by chapter
55 of the laws of 2010 to the department of  environmental  conservation
for payment of a portion of the state's match for federal capitalization
grants  for  the water pollution control revolving loan fund, reimburse-
ment from the proceeds of notes or bonds issued by the urban development
corporation for a capital appropriation of  $187,285,000  authorized  by
chapter 50 of the laws of 2010 to all state departments and agencies for
the purchase of equipment or systems development, reimbursement from the
proceeds  of  notes or bonds issued by the urban development corporation
for disbursements of up to $26,950,000 from any capital appropriation or
reappropriation authorized by chapter 50 of the  laws  of  2010  to  the
office  of general services for various purposes, reimbursement from the
proceeds of notes or bonds issued by the environmental facilities corpo-
ration for a capital appropriation of $5,000,000 authorized  by  chapter
55  of  the laws of 2010 to the department of environmental conservation
for Onondaga lake, reimbursement from the proceeds  of  notes  or  bonds
issued  by the environmental facilities corporation for disbursements of
up to $12,000,000 from any capital  appropriations  or  reappropriations
authorized  by chapter 55 of the laws of 2010 to the department of envi-
ronmental conservation for environmental  purposes,  reimbursement  from
the  proceeds  of  notes or bonds issued by the urban development corpo-
ration for capital disbursements of up to $3,000,000  from  any  capital
appropriation or reappropriation authorized by chapter 50 of the laws of
2010 to the division of military and naval affairs for various purposes,

S. 6259--D                         59                         A. 9059--D

reimbursement  from  the  proceeds of notes or bonds issued by the urban
development  corporation  for  a  capital  appropriation  of  $6,000,000
authorized  by  chapter  50 of the laws of 2010 to the division of state
police for rehabilitation of facilities, reimbursement from the proceeds
of  notes or bonds issued by the dormitory authority of the state of New
York  or  other  financing  source  for  a  capital   appropriation   of
$14,000,000  authorized  by  chapter 53 of the laws of 2010 to the state
education department for library construction, reimbursements  from  the
proceeds  of  notes  or  bonds  issued by the dormitory authority of the
state of New York or other financing source for a capital  appropriation
of  $20,400,000  authorized  by  chapter  100 of the laws of 2010 to the
state  education  department  for  the  longitudinal  data  system   and
reimbursement from the proceeds of notes or bonds issued by the dormito-
ry  authority  of  the state of New York or other financing source for a
capital appropriation of $42,000,000  for  the  state  preparedness  and
training center.
  S  30.  Notwithstanding  any  other  law,  rule,  or regulation to the
contrary, the comptroller is hereby authorized and directed  to  deposit
to  the  credit  of  the  capital  projects fund, reimbursement from the
proceeds of notes or bonds issued by the environmental facilities corpo-
ration for a capital appropriation of $35,000,000 authorized by a  chap-
ter  of the laws of 2011 to the department of environmental conservation
for payment of a portion of the state's match for federal capitalization
grants for the water pollution control revolving loan  fund,  reimburse-
ment from the proceeds of notes or bonds issued by the urban development
corporation  for  a capital appropriation of $92,751,000 authorized by a
chapter of the laws of 2011 to all state departments  and  agencies  for
the purchase of equipment or systems development, reimbursement from the
proceeds  of  notes or bonds issued by the urban development corporation
for disbursements of up to $40,000,000 from any capital appropriation or
reappropriation authorized by a chapter of  the  laws  of  2011  to  the
office  of general services for various purposes, reimbursement from the
proceeds of notes or bonds issued by the environmental facilities corpo-
ration for disbursements of up to $12,000,000 from any capital appropri-
ations or reappropriations authorized by a chapter of the laws  of  2011
to  the  department  of  environmental  conservation  for  environmental
purposes, reimbursement from the proceeds of notes or  bonds  issued  by
the  urban  development  corporation  for capital disbursements of up to
$3,000,000 from any capital appropriation or reappropriation  authorized
by  a  chapter of the laws of 2011 to the division of military and naval
affairs for various purposes, reimbursement from the proceeds  of  notes
or  bonds  issued  by  the  urban  development corporation for a capital
appropriation of $6,000,000 authorized by a chapter of the laws of  2011
to  the  division  of  state  police  for  rehabilitation of facilities,
reimbursement from the proceeds of notes or bonds issued by the dormito-
ry authority of the state of New York or other financing  source  for  a
capital appropriation of $14,000,000 authorized by a chapter of the laws
of  2011  to  the  state  education department for library construction,
reimbursement from the proceeds of notes or bonds issued  by  the  urban
development   corporation  for  capital  appropriation  of  $130,550,000
authorized by a chapter of the laws of 2011  to  the  urban  development
corporation  for  services and expenses related to the regional economic
development council initiative, reimbursement from the proceeds of notes
or bonds issued by the urban development corporation for capital  appro-
priation  of  $50,000,000 authorized by a chapter of the laws of 2011 to
the urban development corporation for services and expenses  related  to

S. 6259--D                         60                         A. 9059--D

the  economic  transformation program.  Reimbursements from the proceeds
of notes or bonds  issued  by  the  urban  development  corporation  for
disbursements  of  up  to  $40,000,000 from any capital appropriation or
reappropriation  authorized  by  a  chapter  of  the laws of 2011 to the
office of general services for various purposes.
  S 31. Notwithstanding any  other  law,  rule,  or  regulation  to  the
contrary,  the  comptroller is hereby authorized and directed to deposit
to the credit of the  capital  projects  fund,  reimbursement  from  the
proceeds of notes or bonds issued by the environmental facilities corpo-
ration  for a capital appropriation of $35,000,000 authorized by a chap-
ter of the laws of 2012 to the department of environmental  conservation
for payment of a portion of the state's match for federal capitalization
grants  for  the water pollution control revolving loan fund, reimburse-
ment from the proceeds of notes or bonds issued by the urban development
corporation for disbursements of up  to  $26,000,000  from  any  capital
appropriation  or reappropriation authorized by a chapter of the laws of
2012 to the office of general services for various purposes,  reimburse-
ment  from  the  proceeds  of notes or bonds issued by the environmental
facilities corporation for disbursements of up to $12,000,000  from  any
capital  appropriations  or  reappropriations authorized by a chapter of
the laws of 2012 to the department  of  environmental  conservation  for
environmental  purposes,  reimbursement  from  the  proceeds of notes or
bonds issued by the urban development corporation for capital  disburse-
ments  of up to $3,000,000 from any capital appropriation or reappropri-
ation authorized by a chapter of the laws of 2012  to  the  division  of
military  and naval affairs for various purposes, reimbursement from the
proceeds of notes or bonds issued by the urban  development  corporation
for a capital appropriation of $6,000,000 authorized by a chapter of the
laws  of  2012  to  the  division  of state police for rehabilitation of
facilities, reimbursement from the proceeds of notes or bonds issued  by
the  dormitory  authority  of  the  state of New York or other financing
source for a capital appropriation of $14,000,000 authorized by a  chap-
ter  of  the  laws of 2012 to the state education department for library
construction, reimbursement from the proceeds of notes or  bonds  issued
by the thruway authority, the dormitory authority and the urban develop-
ment  corporation for a capital appropriation of $770,000,000 authorized
by a chapter of the laws of  2012  to  the  metropolitan  transportation
authority for various purposes, reimbursement from the proceeds of notes
or  bonds issued by the thruway authority for a capital appropriation of
$15,000,000 authorized by a chapter of the laws of 2012 to  the  depart-
ment  of  transportation  for  improvement  of  the  peace bridge plaza,
reimbursement from the proceeds of notes or bonds issued  by  the  urban
development  corporation  for  a  capital  appropriation of $130,000,000
authorized by a chapter of the laws of 2012  to  the  urban  development
corporation  for  services and expenses related to the regional economic
development council initiative, reimbursement from the proceeds of notes
or bonds issued by the  urban  development  corporation  for  a  capital
appropriation of $75,000,000 authorized by a chapter of the laws of 2012
to  the  urban development corporation for services and expenses related
to the New York works economic development fund, reimbursement from  the
proceeds  of  notes or bonds issued by the urban development corporation
for a capital appropriation of $75,000,000 authorized by  a  chapter  of
the  laws  of 2012 to the urban development corporation for services and
expenses related to the buffalo regional innovation cluster,  reimburse-
ment from the proceeds of notes or bonds issued by the urban development
corporation  for a capital appropriation of $250,000,000 authorized by a

S. 6259--D                         61                         A. 9059--D

chapter of the laws of 2012 to the  urban  development  corporation  for
services  and  expenses  related  to  the  state  university of New York
college for nanoscale and science engineering project.
  S  31-a.  For  purposes  of sections twenty through thirty-one of this
act, the comptroller is also hereby authorized and directed  to  deposit
to  the  credit  of  any  capital  projects fund, reimbursement from the
proceeds of bonds and notes issued by any authorized issuer, as  defined
by  section  68-a  of  the state finance law, in the amounts and for the
purposes listed in such sections.
  S 32. Notwithstanding any  other  law,  rule,  or  regulation  to  the
contrary,  the  comptroller is hereby authorized and directed to deposit
to the credit of the state university residence hall rehabilitation fund
(074), reimbursement from the proceeds of notes or bonds issued  by  the
dormitory  authority  of the state of New York for capital disbursements
of up to $331,000,000 from any appropriation or reappropriation  author-
ized by a chapter of the laws of 2012.
  S  33.  Notwithstanding  any  other  law,  rule,  or regulation to the
contrary, the comptroller is hereby authorized and directed  to  deposit
to  the  credit  of  the  city  university  special  revenue fund (377),
reimbursement from the proceeds of notes or bonds issued by the Dormito-
ry Authority of the State of New York for capital disbursements of up to
$20,000,000 from any  appropriation  or  reappropriation  authorized  by
chapter  53  of  the laws of 2009 to the city university of New York for
various purposes.
  S 34. Notwithstanding any  other  law,  rule,  or  regulation  to  the
contrary, the state comptroller is hereby authorized and directed to use
any  balance  remaining  in the mental health services fund debt service
appropriation, after payment by the state comptroller of all obligations
required pursuant to any lease, sublease, or other financing arrangement
between the dormitory authority of the state of New York as successor to
the New York state medical  care  facilities  finance  agency,  and  the
facilities development corporation pursuant to chapter 83 of the laws of
1995  and  the  department  of  mental hygiene for the purpose of making
payments to the dormitory authority of the state of  New  York  for  the
amount  of  the  earnings  for the investment of monies deposited in the
mental health services fund that such agency determines will or may have
to be rebated to the federal government pursuant to  the  provisions  of
the  internal  revenue code of 1986, as amended, in order to enable such
agency to maintain the exemption from federal  income  taxation  on  the
interest paid to the holders of such agency's mental services facilities
improvement revenue bonds. On or before June 30, 2012, such agency shall
certify  to  the  state  comptroller  its  determination  of the amounts
received in the mental health services fund as a result of  the  invest-
ment  of monies deposited therein that will or may have to be rebated to
the federal government pursuant to the provisions of the internal reven-
ue code of 1986, as amended.
  S 35. (1) Notwithstanding any other law, rule, or  regulation  to  the
contrary,  the state comptroller shall at the commencement of each month
certify to the director of the budget, the commissioner of environmental
conservation, the chair of the senate finance committee, and  the  chair
of  the assembly ways and means committee the amounts disbursed from all
appropriations for hazardous waste site  remediation  disbursements  for
the month preceding such certification.
  (2)  Notwithstanding any law to the contrary, prior to the issuance by
the comptroller of bonds authorized pursuant to subdivision a of section
4 of the environmental quality bond act of nineteen hundred  eighty-six,

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as  enacted  by  chapter 511 of the laws of 1986, disbursements from all
appropriations for that purpose shall first be  reimbursed  from  moneys
credited  to  the  hazardous waste remedial fund, site investigation and
construction  account,  to  the  extent  moneys  are  available  in such
account. For purposes of determining moneys available in  such  account,
the  commissioner  of  environmental  conservation  shall certify to the
comptroller the amounts required for  administration  of  the  hazardous
waste remedial program.
  (3)  The comptroller is hereby authorized and directed to transfer any
balance above the amounts certified by the commissioner of environmental
conservation to reimburse disbursements pursuant to  all  appropriations
from  such site investigation and construction account; provided, howev-
er, that if such transfers are  determined  by  the  comptroller  to  be
insufficient  to  assure  that  interest  paid to holders of state obli-
gations issued for hazardous waste purposes  pursuant  to  the  environ-
mental  quality  bond  act of nineteen hundred eighty-six, as enacted by
chapter 511 of the laws of 1986, is exempt from federal income taxation,
the comptroller is hereby authorized and directed to transfer, from such
site investigation and construction account to  the  general  fund,  the
amount  necessary  to  redeem bonds in an amount necessary to assure the
continuation of such tax exempt status. Prior to the making of any  such
transfers,  the  comptroller  shall notify the director of the budget of
the amount of such transfers.
  S 36. Subdivision 2 of section 68-a  of  the  state  finance  law,  as
amended  by  section 36 of part BB of chapter 58 of the laws of 2011, is
amended to read as follows:
  2. "Authorized purpose" for purposes of this article and section nine-
ty-two-z of this chapter shall mean any purposes  for  which  state-sup-
ported debt, as defined by section sixty-seven-a of this chapter, may or
has  been  issued  except  debt  for which the state is constitutionally
obligated thereunder to pay  debt  service  and  related  expenses,  and
except  (a) as authorized in paragraph (b) of subdivision one of section
three hundred eighty-five of the public authorities law, (b) as  author-
ized for the department of health of the state of New York facilities as
specified  in  paragraph a of subdivision two of section sixteen hundred
eighty of the public authorities law, (c) state university of  New  York
dormitory  facilities  as  specified  in  subdivision  eight  of section
sixteen hundred seventy-eight of the public authorities law, and (d)  as
authorized  for  mental  health services facilities by section nine-a of
section one of chapter three hundred ninety-two of the laws of  nineteen
hundred  seventy-three  constituting  the  New  York  state medical care
facilities financing act. Notwithstanding the provisions of  clause  (d)
of  this  subdivision,  for  the  period  April first, two thousand nine
through March  thirty-first,  two  thousand  [twelve]  THIRTEEN,  mental
health  services  facilities, as authorized by section nine-a of section
one of chapter three hundred ninety-two of the laws of nineteen  hundred
seventy-three  constituting  the  New York state medical care facilities
financing act, shall constitute an authorized purpose.
  S 36-a. Section 73 of the state finance law, as added by section 41 of
part JJ of chapter 56 of the  laws  of  2010,  is  amended  to  read  as
follows:
  S  73.  Federal  interest  subsidy payments. Notwithstanding any other
provision of law to the contrary,  the  comptroller  shall  deposit  any
federal  interest  subsidy payments received by the state for state-sup-
ported debt issued as build America bonds  (BABS)  OR  QUALIFIED  SCHOOL
CONSTRUCTION  BONDS  (QSCBS),  as  authorized  pursuant  to the American

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Recovery and Reinvestment Act of 2009 (ARRA), as amended or pursuant  to
any  successor authorization, to each respective debt service fund which
relates to such bonds.
  S  37.  Paragraph  (b)  of  subdivision  4  of section 72 of the state
finance law, as added by section 35 of part JJ of chapter 56 of the laws
of 2010, is amended to read as follows:
  (b) On or before the beginning of each quarter, the  director  of  the
budget  may  certify  to  the  state comptroller the estimated amount of
monies that shall be reserved in the general debt service fund  for  the
payment of debt service and related expenses payable by such fund during
each  month  of  the  state fiscal year, excluding payments due from the
revenue bond tax fund. Such certificate may be periodically updated,  as
necessary.  Notwithstanding  any  provision  of law to the contrary, the
state comptroller shall reserve in the general  debt  service  fund  the
amount  of  monies  identified  on such certificate as necessary for the
payment of debt service and related expenses during the current or  next
succeeding  quarter of the state fiscal year. Such monies reserved shall
not be available for  any  other  purpose.  Such  certificate  shall  be
reported  to  the  chairpersons  of the Senate Finance Committee and the
Assembly Ways and Means Committee.  The  provisions  of  this  paragraph
shall expire June thirtieth, two thousand [twelve] FOURTEEN.
  S  38.  Subdivision 3 of section 1285-p of the public authorities law,
as amended by section 38 of part BB of chapter 58 of the laws  of  2011,
is amended to read as follows:
  3.  The  maximum amount of bonds that may be issued for the purpose of
financing  environmental  infrastructure  projects  authorized  by  this
section shall be [nine hundred fifteen million seven hundred forty-seven
thousand]  ONE  BILLION ONE HUNDRED EIGHTEEN MILLION SEVEN HUNDRED SIXTY
THOUSAND dollars, exclusive of bonds issued to  fund  any  debt  service
reserve  funds,  pay costs of issuance of such bonds, and bonds or notes
issued to refund or otherwise repay bonds or  notes  previously  issued.
Such  bonds  and  notes  of  the  corporation shall not be a debt of the
state, and the state shall not be liable  thereon,  nor  shall  they  be
payable  out  of any funds other than those appropriated by the state to
the corporation for debt service and related expenses  pursuant  to  any
service  contracts executed pursuant to subdivision one of this section,
and such bonds and notes shall contain on the face thereof  a  statement
to such effect.
  S  39.  Subdivision  (a)  of section 28 of part Y of chapter 61 of the
laws of 2005, relating to providing for the  administration  of  certain
funds  and  accounts  related  to  the  2005-2006  budget, as amended by
section 39 of part BB of chapter 58 of the laws of 2011, is  amended  to
read as follows:
  (a)  Subject  to the provisions of chapter 59 of the laws of 2000, but
notwithstanding any provisions of law  to  the  contrary,  one  or  more
authorized  issuers  as defined by section 68-a of the state finance law
are hereby authorized to issue bonds or notes in one or more  series  in
an  aggregate  principal amount not to exceed [$21,000,000] $24,000,000,
excluding bonds issued to finance  one  or  more  debt  service  reserve
funds, to pay costs of issuance of such bonds, and bonds or notes issued
to  refund or otherwise repay such bonds or notes previously issued, for
the purpose of financing capital projects for public protection  facili-
ties  in  the  Division  of Military and Naval Affairs, debt service and
leases; and to reimburse the state general fund for  disbursements  made
therefor.  Such bonds and notes of such authorized issuer shall not be a
debt of the state, and the state shall not be liable thereon, nor  shall

S. 6259--D                         64                         A. 9059--D

they  be  payable  out of any funds other than those appropriated by the
state to such authorized issuer for debt service  and  related  expenses
pursuant to any service contract executed pursuant to subdivision (b) of
this  section and such bonds and notes shall contain on the face thereof
a statement to such effect. Except for purposes of  complying  with  the
internal revenue code, any interest income earned on bond proceeds shall
only be used to pay debt service on such bonds.
  S 40. Subdivision 1 of section 16 of part D of chapter 389 of the laws
of  1997,  relating  to  the  financing  of  the correctional facilities
improvement fund and the youth facility improvement fund, as amended  by
section  42  of part BB of chapter 58 of the laws of 2011, is amended to
read as follows:
  1. Subject to the provisions of chapter 59 of the laws  of  2000,  but
notwithstanding the provisions of section 18 of section 1 of chapter 174
of the laws of 1968, the New York state urban development corporation is
hereby  authorized  to  issue  bonds,  notes and other obligations in an
aggregate principal amount  not  to  exceed  six  billion  [four]  EIGHT
hundred  [ninety]  SIXTEEN million [four] EIGHT hundred sixty-nine thou-
sand dollars [$6,490,469,000]  $6,816,869,000,  and  shall  include  all
bonds,  notes and other obligations issued pursuant to chapter 56 of the
laws of 1983, as amended or supplemented. The proceeds  of  such  bonds,
notes  or  other  obligations shall be paid to the state, for deposit in
the correctional facilities capital improvement fund to pay for  all  or
any  portion  of  the amount or amounts paid by the state from appropri-
ations or reappropriations made to the  department  of  corrections  and
community  supervision from the correctional facilities capital improve-
ment fund for capital projects. The aggregate amount of bonds, notes  or
other obligations authorized to be issued pursuant to this section shall
exclude  bonds, notes or other obligations issued to refund or otherwise
repay bonds, notes or other obligations theretofore issued, the proceeds
of which were paid to the state for all or  a  portion  of  the  amounts
expended  by  the  state from appropriations or reappropriations made to
the department  of  corrections  and  community  supervision;  provided,
however,  that  upon any such refunding or repayment the total aggregate
principal amount of outstanding bonds, notes or other obligations may be
greater than six billion [four] EIGHT hundred [ninety]  SIXTEEN  million
[four]   EIGHT  hundred  sixty-nine  thousand  dollars  [$6,490,469,000]
$6,816,869,000, only if the present value of the aggregate debt  service
of  the  refunding  or repayment bonds, notes or other obligations to be
issued shall not exceed the present value of the aggregate debt  service
of  the  bonds,  notes or other obligations so to be refunded or repaid.
For the purposes hereof, the present value of the aggregate debt service
of the refunding or repayment bonds, notes or other obligations  and  of
the  aggregate  debt service of the bonds, notes or other obligations so
refunded or repaid, shall  be  calculated  by  utilizing  the  effective
interest  rate of the refunding or repayment bonds, notes or other obli-
gations, which shall be that rate arrived at by doubling the semi-annual
interest rate (compounded semi-annually) necessary to discount the  debt
service  payments  on  the  refunding or repayment bonds, notes or other
obligations from the payment dates thereof to the date of issue  of  the
refunding  or  repayment  bonds,  notes  or other obligations and to the
price bid including estimated accrued interest or proceeds  received  by
the corporation including estimated accrued interest from the sale ther-
eof.

S. 6259--D                         65                         A. 9059--D

  S  41.  Paragraph  (a) of subdivision 2 of section 47-e of the private
housing finance law, as amended by section 44 of part BB of  chapter  58
of the laws of 2011, is amended to read as follows:
  (a) Subject to the provisions of chapter fifty-nine of the laws of two
thousand,  in  order  to  enhance and encourage the promotion of housing
programs and thereby achieve the stated purposes and objectives of  such
housing  programs, the agency shall have the power and is hereby author-
ized from time to time to issue negotiable  housing  program  bonds  and
notes  in  such principal amount as shall be necessary to provide suffi-
cient funds for the repayment of amounts disbursed (and  not  previously
reimbursed)  pursuant  to law or any prior year making capital appropri-
ations or reappropriations for the  purposes  of  the  housing  program;
provided,  however, that the agency may issue such bonds and notes in an
aggregate principal amount not exceeding two billion [six] SEVEN hundred
[thirty-six] FORTY  million  [four]  SIX  hundred  ninety-nine  thousand
dollars,  plus  a  principal  amount  of  bonds  issued to fund the debt
service reserve fund in accordance with the debt  service  reserve  fund
requirement  established  by  the  agency and to fund any other reserves
that the agency reasonably deems necessary for the security or  marketa-
bility  of  such  bonds and to provide for the payment of fees and other
charges and expenses,  including  underwriters'  discount,  trustee  and
rating  agency  fees,  bond  insurance, credit enhancement and liquidity
enhancement related to the issuance of such bonds and notes. No  reserve
fund securing the housing program bonds shall be entitled or eligible to
receive  state  funds apportioned or appropriated to maintain or restore
such reserve fund at or to a particular level, except to the  extent  of
any  deficiency  resulting  directly or indirectly from a failure of the
state to appropriate or pay the agreed amount under any of the contracts
provided for in subdivision four of this section.
  S 42. Subdivision (b) of section 11 of chapter  329  of  the  laws  of
1991,  amending  the  state  finance  law and other laws relating to the
establishment of the dedicated highway and bridge trust fund, as amended
by section 46 of part BB of chapter 58 of the laws of 2011,  is  amended
to read as follows:
  (b) Any service contract or contracts for projects authorized pursuant
to  sections  10-c,  10-f,  10-g and 80-b of the highway law and section
14-k of the transportation law, and entered into pursuant to subdivision
(a) of this section, shall provide  for  state  commitments  to  provide
annually  to  the  thruway  authority a sum or sums, upon such terms and
conditions as shall be deemed appropriate by the director of the budget,
to fund, or fund the debt service requirements of any bonds or any obli-
gations of the thruway authority issued to fund such projects  having  a
cost  not  in  excess of [$6,695,169,000] $7,106,022,000 cumulatively by
the end of fiscal year [2011-12] 2012-13.
  S 43. Section 44 of section 1 of chapter 174  of  the  laws  of  1968,
constituting  the  New  York state urban development corporation act, as
added by section 58 of part BB of chapter 58 of the  laws  of  2011,  is
amended to read as follows:
  S  44.  1.  Notwithstanding  the  provisions  of  any other law to the
contrary, the dormitory authority and the corporation are hereby author-
ized to issue bonds or notes in one or more series for  the  purpose  of
funding  project  costs  for  the  regional economic development council
initiative, the economic transformation program, STATE UNIVERSITY OF NEW
YORK COLLEGE FOR NANOSCALE AND SCIENCE ENGINEERING, PROJECTS WITHIN  THE
CITY OF BUFFALO OR SURROUNDING ENVIRONS, AND THE NEW YORK WORKS ECONOMIC
DEVELOPMENT  FUND  and  other state costs associated with such projects.

S. 6259--D                         66                         A. 9059--D

The aggregate principal amount of bonds authorized to be issued pursuant
to this section shall  not  exceed  [one]  SEVEN  hundred  [eighty]  TEN
million  five  hundred fifty thousand dollars, excluding bonds issued to
fund one or more debt service reserve funds, to pay costs of issuance of
such  bonds, and bonds or notes issued to refund or otherwise repay such
bonds or notes previously issued. Such bonds and notes of the  dormitory
authority  and the corporation shall not be a debt of the state, and the
state shall not be liable thereon, nor shall they be payable out of  any
funds  other  than  those  appropriated  by  the  state to the dormitory
authority and the  corporation  for  principal,  interest,  and  related
expenses  pursuant  to a service contract and such bonds and notes shall
contain on the face thereof a statement to  such  effect.    Except  for
purposes  of  complying  with  the  internal  revenue code, any interest
income earned on bond proceeds shall only be used to pay debt service on
such bonds.
  2. Notwithstanding any other provision of  law  to  the  contrary,  in
order to assist the dormitory authority and the corporation in undertak-
ing  the  financing for project costs for the regional economic develop-
ment council initiative,  the  economic  transformation  program,  STATE
UNIVERSITY  OF  NEW  YORK COLLEGE FOR NANOSCALE AND SCIENCE ENGINEERING,
PROJECTS WITHIN THE CITY OF BUFFALO OR SURROUNDING ENVIRONS AND THE  NEW
YORK  WORKS  ECONOMIC  DEVELOPMENT FUND and other state costs associated
with such projects, the director of the budget is hereby  authorized  to
enter  into  one  or more service contracts with the dormitory authority
and the corporation, none of which shall exceed thirty  years  in  dura-
tion,  upon  such terms and conditions as the director of the budget and
the dormitory authority and the corporation agree,  so  as  to  annually
provide  to  the  dormitory authority and the corporation, in the aggre-
gate, a sum not to exceed the principal, interest, and related  expenses
required  for  such  bonds  and notes. Any service contract entered into
pursuant to this section shall provide that the obligation of the  state
to  pay  the  amount therein provided shall not constitute a debt of the
state within the meaning of any constitutional  or  statutory  provision
and shall be deemed executory only to the extent of monies available and
that  no  liability  shall  be  incurred  by the state beyond the monies
available for such purpose,  subject  to  annual  appropriation  by  the
legislature. Any such contract or any payments made or to be made there-
under  may  be  assigned  and pledged by the dormitory authority and the
corporation as security for its bonds and notes, as authorized  by  this
section.
  S  44.  Section  1680-o  of  the public authorities law, as amended by
section 49-b of part PP of chapter 56 of the laws of 2009, is amended to
read as follows:
  S  1680-o.  Courthouse  improvements  and  training   facilities.   1.
Notwithstanding  the  provisions  of  any other law to the contrary, the
authority and the urban development corporation are hereby authorized to
issue bonds or notes in one or more series for the  purpose  of  funding
project  costs  for eligible courthouse improvements[, drug courts,] and
training facilities. The aggregate principal amount of bonds  authorized
to  be  issued  pursuant  to this section shall not exceed [eighty-five]
SEVENTY-SIX million [nine] ONE hundred thousand dollars, excluding bonds
issued to fund one or more debt service reserve funds, to pay  costs  of
issuance of such bonds, and bonds or notes issued to refund or otherwise
repay such bonds or notes previously issued. Such bonds and notes of the
authority  and  the urban development corporation shall not be a debt of
the state, and the state shall not be liable thereon, nor shall they  be

S. 6259--D                         67                         A. 9059--D

payable  out  of any funds other than those appropriated by the state to
the authority and  the  urban  development  corporation  for  principal,
interest,  and  related expenses pursuant to a service contract and such
bonds  and  notes  shall contain on the face thereof a statement to such
effect. Except for purposes of complying with the internal revenue code,
any interest income earned on bond proceeds shall only be  used  to  pay
debt service on such bonds.
  2.  Notwithstanding  any  other  provision  of law to the contrary, in
order to assist the authority and the urban development  corporation  in
undertaking  the  financing  of  eligible courthouse improvements[, drug
courts,] and training facilities, the director of the budget  is  hereby
authorized to enter into one or more service contracts with the authori-
ty  and  the  urban  development corporation, none of which shall exceed
thirty years in duration, upon such terms and conditions as the director
of the budget and the authority and the  urban  development  corporation
agree, so as to annually provide to the authority and the urban develop-
ment  corporation,  in the aggregate, a sum not to exceed the principal,
interest, and related expenses required for such bonds  and  notes.  Any
service  contract  entered  into  pursuant to this section shall provide
that the obligation of the state to  pay  the  amount  therein  provided
shall  not  constitute  a  debt  of  the state within the meaning of any
constitutional or statutory provision and shall be deemed executory only
to the extent of  monies  available  and  that  no  liability  shall  be
incurred  by  the  state  beyond  the monies available for such purpose,
subject to annual appropriation by the legislature. Any such contract or
any payments made or to be made thereunder may be assigned  and  pledged
by  the  authority and the urban development corporation as security for
its bonds and notes, as authorized by this section.
  S 45. Section 51 of part RR of chapter 57 of the laws of 2008,  relat-
ing  to  providing  for the administration of certain funds and accounts
related to the 2008-2009 budget, as amended by chapter 94 of the laws of
2011, is amended to read as follows:
  S 51. This act shall take effect immediately and shall  be  deemed  to
have been in full force and effect on and after April 1, 2008; provided,
however,  that the amendments to subdivision 6 of section 4 and subdivi-
sion 4 of section 40 of the state finance law made by  sections  fifteen
and  sixteen of this act shall expire on the same date such subdivisions
expire; and provided, further, however, that section thirty-four of this
act shall take effect on the same date as the reversion of section  69-c
of  the state finance law as provided in section 58 of part T of chapter
57 of the laws of 2007, as amended; [and]  provided,  further,  however,
that  sections  one,  three,  four, and eighteen through twenty-seven of
this act shall expire March 31, 2009 when upon such date the  provisions
of  such  sections  shall  be deemed repealed; and provided further that
section [fourteen of this act shall expire March 31, 2012 when upon such
date the provisions of such section shall be deemed repealed]  FORTY  OF
THIS  ACT  SHALL  BE DEEMED TO HAVE BEEN IN FULL FORCE AND EFFECT ON AND
AFTER APRIL 1, 2007.
  S 45-a. Section 57 of part PP of chapter  56  of  the  laws  of  2009,
relating  to  providing  for  the  administration  of  certain funds and
accounts related to the 2009-10 budget, is amended to read as follows:
  S 57. This act shall take effect immediately and shall  be  deemed  to
have been in full force and effect on and after April 1, 2009; provided,
however,  that  sections  one,  two,  three, four, twelve and twenty-one
through thirty-one of this act shall expire March 31, 2010,  when,  upon
such  date,  the  provisions  of such sections shall be deemed repealed;

S. 6259--D                         68                         A. 9059--D

provided, however that the amendments to subdivision 5 of section 97-rrr
of the state finance law made by section thirteen of this act shall  not
affect the expiration and reversion of such subdivision and shall expire
and  be  deemed  repealed therewith; [and] provided, further that amend-
ments to section 69-c of the state finance law, made by section  thirty-
five  of this act, shall not affect the expiration and reversion of such
section and shall expire therewith[.]; AND PROVIDED FURTHER THAT SECTION
FORTY-ONE OF THIS ACT SHALL BE DEEMED TO HAVE BEEN  IN  FULL  FORCE  AND
EFFECT ON APRIL 1, 2007.
  S  45-b.  Section  55  of  part  JJ of chapter 56 of the laws of 2010,
relating to providing  for  the  administration  of  certain  funds  and
accounts  related  to  the  2010-11  budget, paragraph (a) as amended by
section 58-a of part BB of chapter 58 of the laws of 2011, is amended to
read as follows:
  S 55. This act shall take effect immediately and shall  be  deemed  to
have been in full force and effect on and after April 1, 2010, provided,
however, that:
  (a) section forty-two of this act shall be deemed to have been in full
force and effect on and after April 1, 2007;
  (b)  sections  one,  two,  three, four, five, six, seven, eight, nine,
ten, eighteen, and nineteen through twenty-nine of this act shall expire
March 31, 2011, when, upon such date, the provisions  of  such  sections
shall be deemed repealed; [and]
  (c)  the  amendments  to  subdivision 5 of section 97-rrr of the state
finance law made by section fifteen of this act  shall  not  affect  the
expiration  of  such  subdivision  and  shall be deemed to expire there-
with[.]; AND PROVIDED FURTHER THAT SECTION FORTY-SEVEN OF THIS ACT SHALL
BE DEEMED TO HAVE BEEN IN FULL FORCE AND EFFECT ON APRIL 1, 2007.
  S 46. The public authorities law is amended by adding  a  new  section
386-a to read as follows:
  S  386-A.  FINANCING  OF  METROPOLITAN  TRANSPORTATION AUTHORITY (MTA)
TRANSPORTATION FACILITIES. 1.   NOTWITHSTANDING ANY OTHER  PROVISION  OF
LAW  TO  THE  CONTRARY,  THE  AUTHORITY, THE DORMITORY AUTHORITY AND THE
URBAN DEVELOPMENT CORPORATION ARE HEREBY AUTHORIZED TO  ISSUE  BONDS  OR
NOTES  IN  ONE OR MORE SERIES FOR THE PURPOSE OF ASSISTING THE METROPOL-
ITAN TRANSPORTATION AUTHORITY IN THE FINANCING OF TRANSPORTATION FACILI-
TIES AS DEFINED IN  SUBDIVISION  SEVENTEEN  OF  SECTION  TWELVE  HUNDRED
SIXTY-ONE  OF  THIS  CHAPTER.  THE  AGGREGATE  PRINCIPAL AMOUNT OF BONDS
AUTHORIZED TO BE ISSUED PURSUANT TO THIS SECTION SHALL NOT EXCEED  SEVEN
HUNDRED  SEVENTY  MILLION DOLLARS ($770,000,000), EXCLUDING BONDS ISSUED
TO FUND ONE OR MORE DEBT SERVICE RESERVE FUNDS, TO PAY COSTS OF ISSUANCE
OF SUCH BONDS, AND TO REFUND OR OTHERWISE  REPAY  SUCH  BONDS  OR  NOTES
PREVIOUSLY  ISSUED. SUCH BONDS AND NOTES OF THE AUTHORITY, THE DORMITORY
AUTHORITY AND THE URBAN DEVELOPMENT CORPORATION SHALL NOT BE A  DEBT  OF
THE  STATE, AND THE STATE SHALL NOT BE LIABLE THEREON, NOR SHALL THEY BE
PAYABLE OUT OF ANY FUNDS OTHER THAN THOSE APPROPRIATED BY THE  STATE  TO
THE  AUTHORITY, THE DORMITORY AUTHORITY AND THE URBAN DEVELOPMENT CORPO-
RATION FOR PRINCIPAL, INTEREST,  AND  RELATED  EXPENSES  PURSUANT  TO  A
SERVICE  CONTRACT  AND  SUCH  BONDS  AND NOTES SHALL CONTAIN ON THE FACE
THEREOF A STATEMENT TO SUCH EFFECT. EXCEPT  FOR  PURPOSES  OF  COMPLYING
WITH  THE  INTERNAL  REVENUE  CODE,  ANY  INTEREST INCOME EARNED ON BOND
PROCEEDS SHALL ONLY BE USED TO PAY DEBT SERVICE ON SUCH BONDS.
  2. NOTWITHSTANDING ANY OTHER PROVISION OF  LAW  TO  THE  CONTRARY,  IN
ORDER  TO  ASSIST  THE  AUTHORITY, THE DORMITORY AUTHORITY AND THE URBAN
DEVELOPMENT CORPORATION IN UNDERTAKING THE FINANCING OF SUCH TRANSPORTA-
TION FACILITIES PROJECTS, THE DIRECTOR OF THE BUDGET IS  HEREBY  AUTHOR-

S. 6259--D                         69                         A. 9059--D

IZED TO ENTER INTO ONE OR MORE SERVICE CONTRACTS WITH THE AUTHORITY, THE
DORMITORY AUTHORITY AND THE URBAN DEVELOPMENT CORPORATION, NONE OF WHICH
SHALL EXCEED THIRTY YEARS IN DURATION, UPON SUCH TERMS AND CONDITIONS AS
THE  DIRECTOR  OF  THE BUDGET AND THE AUTHORITY, THE DORMITORY AUTHORITY
AND THE URBAN DEVELOPMENT CORPORATION AGREE, SO AS TO  ANNUALLY  PROVIDE
TO  THE  AUTHORITY,  THE  DORMITORY  AUTHORITY AND THE URBAN DEVELOPMENT
CORPORATION, IN THE AGGREGATE, A SUM NOT TO EXCEED THE PRINCIPAL, INTER-
EST, AND RELATED EXPENSES REQUIRED FOR SUCH BONDS AND NOTES. ANY SERVICE
CONTRACT ENTERED INTO PURSUANT TO THIS SECTION SHALL  PROVIDE  THAT  THE
OBLIGATION  OF  THE  STATE  TO PAY THE AMOUNT THEREIN PROVIDED SHALL NOT
CONSTITUTE A DEBT OF THE STATE WITHIN THE MEANING OF ANY  CONSTITUTIONAL
OR  STATUTORY PROVISION AND SHALL BE DEEMED EXECUTORY ONLY TO THE EXTENT
OF MONIES AVAILABLE AND THAT NO LIABILITY SHALL BE INCURRED BY THE STATE
BEYOND THE MONIES AVAILABLE FOR SUCH PURPOSE, SUBJECT TO  ANNUAL  APPRO-
PRIATION  BY  THE LEGISLATURE. ANY SUCH SERVICE CONTRACT OR ANY PAYMENTS
MADE OR TO BE MADE THEREUNDER MAY BE ASSIGNED AND PLEDGED BY THE AUTHOR-
ITY, THE DORMITORY AUTHORITY AND THE URBAN  DEVELOPMENT  CORPORATION  AS
SECURITY FOR SUCH BONDS AND NOTES, AS AUTHORIZED BY THIS SECTION.
  S  47.  Subdivisions  2 and 6 of section 34 of part O of chapter 61 of
the laws of 2000 amending the public authorities  law  relating  to  the
metropolitan transportation authority, the New York city transit author-
ity  and the Triborough bridge and tunnel authority, are amended to read
as follows:
  2. The metropolitan transportation authority is hereby  authorized  to
issue  from  time  to  time one or more series of its bonds and notes to
finance and refinance projects and/or to  refund  bonds  and  notes  (a)
previously  issued by the metropolitan transportation authority, the New
York city transit authority and the Triborough bridge and tunnel author-
ity, or (b) secured wholly or partially by any or all of  the  following
service  contracts:  (i) service contracts entered into for the purposes
set forth in section 16 of chapter 314 of the laws of 1981; (ii) service
contracts entered into for the purposes set forth in section 42 of chap-
ter 929 of the laws of 1986; and (iii) service  contracts  entered  into
for  the  purposes  set  forth  in  subdivision one of this section. THE
AGGREGATE PRINCIPAL AMOUNT OF BONDS AUTHORIZED TO BE ISSUED PURSUANT  TO
THIS  SUBDIVISION SHALL NOT EXCEED TWO BILLION FIVE MILLION FOUR HUNDRED
FIFTY-FIVE THOUSAND DOLLARS ($2,005,455,000), EXCLUDING BONDS ISSUED  TO
FUND ONE OR MORE DEBT SERVICE RESERVE FUNDS, TO PAY COSTS OF ISSUANCE OF
SUCH  BONDS, AND TO REFUND OR OTHERWISE REPAY SUCH BONDS ISSUED PRIOR TO
APRIL 1, 2012.
  6. Any service contract or contracts for transit and  SIRTOA  projects
and  for  commuter  projects entered into pursuant to this section shall
provide for state commitments to provide annually  to  the  metropolitan
transportation  authority  a sum or sums, upon such terms and conditions
as shall be deemed appropriate by the director of the budget,  to  fund,
or  to  fund  the  debt service requirements of any bonds or other obli-
gations of the metropolitan transportation authority issued  to  fund[,]
such  projects  [such  that  the aggregate debt service on all bonds and
notes identified in subdivision three of this section  does  not  exceed
$165,000,000 annually through and including July 1, 2031].
  S  48.  The  public authorities law is amended by adding a new section
386-b to read as follows:
  S 386-B. FINANCING OF PEACE BRIDGE PROJECTS.  1.  NOTWITHSTANDING  ANY
OTHER  PROVISION  OF  LAW  TO THE CONTRARY, THE AUTHORITY, THE DORMITORY
AUTHORITY AND THE URBAN DEVELOPMENT CORPORATION ARE HEREBY AUTHORIZED TO
ISSUE BONDS OR NOTES IN ONE OR MORE SERIES FOR THE PURPOSE OF  FINANCING

S. 6259--D                         70                         A. 9059--D

PEACE  BRIDGE  PROJECTS. THE AGGREGATE PRINCIPAL AMOUNT OF BONDS AUTHOR-
IZED TO BE ISSUED PURSUANT TO THIS  SECTION  SHALL  NOT  EXCEED  FIFTEEN
MILLION  DOLLARS  ($15,000,000),  EXCLUDING  BONDS ISSUED TO FUND ONE OR
MORE DEBT SERVICE RESERVE FUNDS, TO PAY COSTS OF ISSUANCE OF SUCH BONDS,
AND  TO REFUND OR OTHERWISE REPAY SUCH BONDS OR NOTES PREVIOUSLY ISSUED.
SUCH BONDS AND NOTES OF THE AUTHORITY, THE DORMITORY AUTHORITY  AND  THE
URBAN  DEVELOPMENT CORPORATION SHALL NOT BE A DEBT OF THE STATE, AND THE
STATE SHALL NOT BE LIABLE THEREON, NOR SHALL THEY BE PAYABLE OUT OF  ANY
FUNDS  OTHER  THAN THOSE APPROPRIATED BY THE STATE TO THE AUTHORITY, THE
DORMITORY AUTHORITY AND THE URBAN DEVELOPMENT CORPORATION FOR PRINCIPAL,
INTEREST, AND RELATED EXPENSES PURSUANT TO A SERVICE CONTRACT  AND  SUCH
BONDS  AND  NOTES  SHALL CONTAIN ON THE FACE THEREOF A STATEMENT TO SUCH
EFFECT. EXCEPT FOR PURPOSES OF COMPLYING WITH THE INTERNAL REVENUE CODE,
ANY INTEREST INCOME EARNED ON BOND PROCEEDS SHALL ONLY BE  USED  TO  PAY
DEBT SERVICE ON SUCH BONDS.
  2.  NOTWITHSTANDING  ANY  OTHER  PROVISION  OF LAW TO THE CONTRARY, IN
ORDER TO ASSIST THE AUTHORITY, THE DORMITORY  AUTHORITY  AND  THE  URBAN
DEVELOPMENT CORPORATION IN UNDERTAKING THE FINANCING OF SUCH TRANSPORTA-
TION  FACILITIES  PROJECTS, THE DIRECTOR OF THE BUDGET IS HEREBY AUTHOR-
IZED TO ENTER INTO ONE OR MORE SERVICE CONTRACTS WITH THE AUTHORITY, THE
DORMITORY AUTHORITY AND THE URBAN DEVELOPMENT CORPORATION, NONE OF WHICH
SHALL EXCEED THIRTY YEARS IN DURATION, UPON SUCH TERMS AND CONDITIONS AS
THE DIRECTOR OF THE BUDGET AND THE AUTHORITY,  THE  DORMITORY  AUTHORITY
AND  THE  URBAN DEVELOPMENT CORPORATION AGREE, SO AS TO ANNUALLY PROVIDE
TO THE AUTHORITY, THE DORMITORY  AUTHORITY  AND  THE  URBAN  DEVELOPMENT
CORPORATION, IN THE AGGREGATE, A SUM NOT TO EXCEED THE PRINCIPAL, INTER-
EST, AND RELATED EXPENSES REQUIRED FOR SUCH BONDS AND NOTES. ANY SERVICE
CONTRACT  ENTERED  INTO  PURSUANT TO THIS SECTION SHALL PROVIDE THAT THE
OBLIGATION OF THE STATE TO PAY THE AMOUNT  THEREIN  PROVIDED  SHALL  NOT
CONSTITUTE  A DEBT OF THE STATE WITHIN THE MEANING OF ANY CONSTITUTIONAL
OR STATUTORY PROVISION AND SHALL BE DEEMED EXECUTORY ONLY TO THE  EXTENT
OF MONIES AVAILABLE AND THAT NO LIABILITY SHALL BE INCURRED BY THE STATE
BEYOND  THE  MONIES AVAILABLE FOR SUCH PURPOSE, SUBJECT TO ANNUAL APPRO-
PRIATION BY THE LEGISLATURE. ANY SUCH SERVICE CONTRACT OR  ANY  PAYMENTS
MADE OR TO BE MADE THEREUNDER MAY BE ASSIGNED AND PLEDGED BY THE AUTHOR-
ITY,  THE  DORMITORY  AUTHORITY AND THE URBAN DEVELOPMENT CORPORATION AS
SECURITY FOR SUCH BONDS AND NOTES, AS AUTHORIZED BY THIS SECTION.
  S 49. Subdivisions 1 and 2 of section 45 of section 1 of  chapter  174
of  the  laws of 1968, constituting the New York state urban development
corporation act, as added by chapter  260  of  the  laws  of  2011,  are
amended to read as follows:
  1.  Notwithstanding  the  provisions of any other law to the contrary,
the urban development corporation of the state of  New  York  is  hereby
authorized to issue bonds or notes in one or more series for the purpose
of  funding project costs for the implementation of a NY-SUNY 2020 chal-
lenge grant program subject to the approval of a NY-SUNY  2020  plan  or
plans  by the governor and the chancellor of the state university of New
York. The aggregate principal amount of bonds authorized  to  be  issued
pursuant  to  this  section shall not exceed [$80,000,000] $110,000,000,
excluding bonds issued to fund one or more debt service  reserve  funds,
to  pay  costs  of  issuance of such bonds, and bonds or notes issued to
refund or otherwise repay such bonds or notes  previously  issued.  Such
bonds and notes of the corporation shall not be a debt of the state, and
the  state shall not be liable thereon, nor shall they be payable out of
any funds other than those appropriated by the state to the  corporation
for  principal,  interest,  and  related  expenses pursuant to a service

S. 6259--D                         71                         A. 9059--D

contract and such bonds and notes shall contain on the  face  thereof  a
statement  to  such  effect.  Except  for purposes of complying with the
internal revenue code, any interest income earned on bond proceeds shall
only be used to pay debt service on such bonds.
  2. Notwithstanding any other law, rule, or regulation to the contrary,
the  comptroller  is  hereby  authorized  and directed to deposit to the
credit of the capital projects fund, reimbursement from the proceeds  of
notes  or bonds issued by the urban development corporation of the state
of New York for capital disbursements [of up  to  $80,000,000  from  any
appropriation  or reappropriation authorized by a chapter of the laws of
2011 for NY-SUNY 2020 challenge grants]  ASSOCIATED  WITH  SUCH  PROJECT
COSTS.
  S  50.  Subdivision 1 of section 1689-i of the public authorities law,
as amended by section 49 of part BB of chapter 58 of the laws  of  2011,
is amended to read as follows:
  1.  The  dormitory  authority  is  authorized  to  issue bonds, at the
request of the commissioner of education, to  finance  eligible  library
construction projects pursuant to section two hundred seventy-three-a of
the  education  law,  in  amounts  certified by such commissioner not to
exceed a total principal amount of  [eighty-four]  NINETY-EIGHT  million
dollars.
  S  51. Subdivision 10-a of section 1680 of the public authorities law,
as amended by section 38 of part PP of chapter 56 of the laws  of  2009,
is amended to read as follows:
  10-a.  Subject  to the provisions of chapter fifty-nine of the laws of
two thousand, but notwithstanding any other provision of the law to  the
contrary, the maximum amount of bonds and notes to be issued after March
thirty-first,  two  thousand two, on behalf of the state, in relation to
any locally sponsored community college, shall  be  [five]  SIX  hundred
[thirty-six]  TWENTY-THREE  million dollars. Such amount shall be exclu-
sive of bonds and notes issued to fund any reserve fund or funds,  costs
of  issuance  and  to  refund any outstanding bonds and notes, issued on
behalf of the state, relating to a locally sponsored community college.
  S 52. Paragraph (c) of subdivision 19 of section 1680  of  the  public
authorities  law,  as  amended by section 36 of part PP of chapter 56 of
the laws of 2009, is amended to read as follows:
  (c) Subject to the provisions of chapter fifty-nine of the laws of two
thousand, the dormitory authority shall not issue any  bonds  for  state
university  educational  facilities  purposes if the principal amount of
bonds to be issued when added to the aggregate principal amount of bonds
issued by the dormitory authority on  and  after  July  first,  nineteen
hundred  eighty-eight  for  state university educational facilities will
exceed ten billion [eighty-nine] THREE  HUNDRED  FOUR  million  dollars;
provided,  however,  that bonds issued or to be issued shall be excluded
from such limitation if:   (1) such bonds are  issued  to  refund  state
university  construction  bonds  and state university construction notes
previously issued by the housing finance agency; or (2) such  bonds  are
issued  to refund bonds of the authority or other obligations issued for
state university educational facilities purposes and the  present  value
of the aggregate debt service on the refunding bonds does not exceed the
present value of the aggregate debt service on the bonds refunded there-
by;  provided,  further  that  upon certification by the director of the
budget that the issuance of refunding bonds or other obligations  issued
between April first, nineteen hundred ninety-two and March thirty-first,
nineteen  hundred ninety-three will generate long term economic benefits
to the state, as assessed on a present value basis, such  issuance  will

S. 6259--D                         72                         A. 9059--D

be  deemed  to have met the present value test noted above. For purposes
of this subdivision, the present value of the aggregate debt service  of
the  refunding  bonds  and  the  aggregate  debt  service  of  the bonds
refunded, shall be calculated by utilizing the true interest cost of the
refunding  bonds,  which  shall  be that rate arrived at by doubling the
semi-annual  interest  rate  (compounded  semi-annually)  necessary   to
discount  the  debt  service  payments  on  the refunding bonds from the
payment dates thereof to the date of issue of the refunding bonds to the
purchase price of the refunding bonds, including interest accrued there-
on prior to the issuance thereof. The maturity of such bonds, other than
bonds issued to refund outstanding bonds, shall not exceed the  weighted
average economic life, as certified by the state university construction
fund,  of  the facilities in connection with which the bonds are issued,
and in any case not later than the earlier of thirty years or the  expi-
ration  of  the  term of any lease, sublease or other agreement relating
thereto; provided that no note, including renewals thereof, shall mature
later than five years after the date  of  issuance  of  such  note.  The
legislature  reserves  the  right to amend or repeal such limit, and the
state of New York, the dormitory authority, the state university of  New
York,  and  the  state  university construction fund are prohibited from
covenanting or making any other agreements with or for  the  benefit  of
bondholders which might in any way affect such right.
  S  53.  This  act shall take effect immediately and shall be deemed to
have been in full force and effect on and after April 1, 2012;  provided
that  sections  one through seven, sections ten through fifteen, section
seventeen, and sections twenty through thirty-three of  this  act  shall
expire  March  31,  2013,  when  upon  such date, the provisions of such
sections shall be deemed repealed; provided further that the  amendments
to subdivisions 1 and 2 of section 45 of section 1 of chapter 174 of the
laws of 1968 made by section forty-nine of this act shall not affect the
expiration of such subdivisions and shall be deemed to expire therewith.
  S 2. Severability clause. If any clause, sentence, paragraph, subdivi-
sion,  section  or  part  of  this act shall be adjudged by any court of
competent jurisdiction to be invalid, such judgment  shall  not  affect,
impair,  or  invalidate  the remainder thereof, but shall be confined in
its operation to the clause, sentence, paragraph,  subdivision,  section
or part thereof directly involved in the controversy in which such judg-
ment shall have been rendered. It is hereby declared to be the intent of
the  legislature  that  this  act  would  have been enacted even if such
invalid provisions had not been included herein.
  S 3. This act shall take effect immediately  provided,  however,  that
the  applicable effective date of Parts A through U of this act shall be
as specifically set forth in the last section of such Parts.

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