assembly Bill A5248

Establishes an income tax credit for certain victims of Hurricane Irene and Tropical Storm Lee

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Bill Status


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

actions

Summary

Establishes an income tax credit for certain victims of Hurricane Irene and Tropical Storm Lee in the amount of property taxes paid on property which sustained substantial damage as a result of such storms.

Bill Details

Versions:
A5248
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  5248

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            February 21, 2013
                               ___________

Introduced by M. of A. TENNEY, P. LOPEZ -- read once and referred to the
  Committee on Ways and Means

AN  ACT  to  amend the tax law, in relation to establishing a tax credit
  for victims of Hurricane Irene and Tropical Storm Lee

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

  Section  1.  Section  606  of  the  tax law is amended by adding a new
subsection (vv) to read as follows:
  (VV) TAX CREDIT FOR VICTIMS OF HURRICANE IRENE AND TROPICAL STORM LEE.
(1) ALLOWANCE OF CREDIT. A QUALIFIED TAXPAYER SHALL BE ALLOWED A  CREDIT
FOR  TAXABLE  YEARS  TWO  THOUSAND ELEVEN AND TWO THOUSAND TWELVE, TO BE
COMPUTED AS HEREINAFTER PROVIDED, AGAINST THE TAX IMPOSED BY THIS  ARTI-
CLE. FOR PURPOSES OF THIS PARAGRAPH, THE TERM "QUALIFIED TAXPAYER" MEANS
A BUSINESS OR RESIDENT TAXPAYER.
  (2)  AMOUNT  OF CREDIT. (A) THE AMOUNT OF THE CREDIT SHALL BE EQUAL TO
THE AMOUNT OF SCHOOL TAXES PAID FOR THE TWO THOUSAND ELEVEN-TWO THOUSAND
TWELVE SCHOOL YEAR AND THE AMOUNT OF ANY CITY, VILLAGE, TOWN AND  COUNTY
TAXES PAID IN TAXABLE YEAR TWO THOUSAND TWELVE WITH RESPECT TO ANY PROP-
ERTY WHICH RECEIVED SUBSTANTIAL DAMAGE AS A RESULT OF HURRICANE IRENE OR
TROPICAL STORM LEE IN TWO THOUSAND ELEVEN.
  (B)  FOR  PURPOSES  OF  THIS SUBSECTION, THE TERM "SUBSTANTIAL DAMAGE"
MEANS DAMAGE OF ANY ORIGIN SUSTAINED BY A STRUCTURE WHEREBY THE COST  OF
RESTORING  THE  STRUCTURE TO ITS BEFORE DAMAGED CONDITION WOULD EQUAL OR
EXCEED FIFTY PERCENT OF THE MARKET VALUE OF  THE  STRUCTURE  BEFORE  THE
DAMAGE OCCURRED.
  (3)  ELIGIBILITY.  (A)  THE  CREDIT  SHALL  ONLY  BE ALLOWED WHERE THE
AFFECTED PROPERTY IS LOCATED  IN  A  COUNTY  IN  THIS  STATE  WHICH  WAS
DECLARED  A FEDERAL DISASTER AREA AND IS ELIGIBLE TO RECEIVE FEDERAL AID
OR ASSISTANCE FROM THE FEDERAL EMERGENCY MANAGEMENT AGENCY AS  A  RESULT
OF HURRICANE IRENE OR TROPICAL STORM LEE IN TWO THOUSAND ELEVEN.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05830-01-3

A. 5248                             2

  (B)  THE  CREDIT  UNDER  THIS  SUBSECTION SHALL ONLY BE ALLOWED IF THE
PROPERTY IS CONSIDERED THE TAXPAYER'S PRIMARY RESIDENCE.
  (4)  APPLICATION OF CREDIT. IF THE AMOUNT OF CREDIT ALLOWED UNDER THIS
SUBSECTION SHALL EXCEED THE TAXPAYER'S TAX FOR  SUCH  YEAR,  THE  EXCESS
SHALL  BE TREATED AS AN OVERPAYMENT 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.
  S 2. This act shall take effect immediately.

assembly Bill A5163

Relates to establishing the veteran assistance lottery game

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Sponsor

Bill Status


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

actions

Summary

Relates to establishing the veteran assistance lottery game.

Bill Details

Versions:
A5163
Current Committee:
Law Section:
Tax Law
Laws Affected:
Add §1621, Tax L; add §97-llll, St Fin L
view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  5163

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            February 20, 2013
                               ___________

Introduced by M. of A. CURRAN -- read once and referred to the Committee
  on Ways and Means

AN  ACT  to  amend the tax law and the state finance law, in relation to
  establishing the veteran assistance lottery game

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

  Section 1. The tax law is amended by adding a new section 1621 to read
as follows:
  S 1621. VETERAN ASSISTANCE LOTTERY GAME. 1. THE DIRECTOR SHALL DEVELOP
AND IMPLEMENT A SCRATCH-OFF LOTTERY GAME WHOSE REVENUE, AFTER PAYMENT OF
PRIZES  AND  ASSOCIATED  ADMINISTRATIVE  COSTS  OF  SUCH GAMES, SHALL BE
DEPOSITED IN THE VETERANS' ASSISTANCE FUND  AS  ESTABLISHED  IN  SECTION
NINETY-SEVEN-LLLL  OF  THE STATE FINANCE LAW. THIS LOTTERY GAME SHALL BE
MARKETED AND DISTRIBUTED  IN  THE  SAME  MANNER  AS  ALL  LOTTERY  GAMES
CONTROLLED  BY THE DIVISION. THIS SECTION SHALL NOT DIMINISH ANY EFFORTS
OR FUNDING FOR OTHER LOTTERY GAMES UNDER THE CONTROL  OF  THE  DIVISION.
EACH  TICKET  SHALL CLEARLY STATE THAT ALL PROCEEDS FROM TICKET SALES GO
TOWARDS THE VETERANS' ASSISTANCE FUND.
  2. THE DIVISION OF LOTTERY SHALL ESTABLISH AND BEGIN  SELLING  TICKETS
AS  REQUIRED  BY  THIS  SECTION NO LATER THAN DECEMBER THIRTY-FIRST, TWO
THOUSAND THIRTEEN.
  S 2. The state finance law is amended by adding a new section  97-llll
to read as follows:
  S 97-LLLL. VETERANS' ASSISTANCE FUND. 1. THE VETERANS' ASSISTANCE FUND
IS  ESTABLISHED  IN THE SOLE CUSTODY OF THE STATE COMPTROLLER. MONIES IN
THE FUND SHALL BE KEPT SEPARATE AND NOT COMMINGLED WITH OTHER  FUNDS  IN
THE CUSTODY OF THE COMPTROLLER.
  2. MONIES OF THE FUND SHALL BE EXPENDED ONLY FOR COSTS ASSOCIATED WITH
ASSISTANCE  FOR VETERANS INCLUDING BUT NOT LIMITED TO, HIGHER EDUCATION,
JOB AND VOCATIONAL TRAINING, AND ENTREPRENEURSHIP AND BUSINESS  TRAINING
APPROVED  BY  THE  STATE  DIRECTOR OF VETERANS' AFFAIRS. MONIES SHALL BE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08501-01-3

A. 5163                             2

PAYABLE FROM THE FUND BY THE COMPTROLLER ON  VOUCHERS  APPROVED  BY  THE
STATE DIRECTOR OF VETERANS' AFFAIRS.
  3. THE STATE DIRECTOR OF VETERANS' AFFAIRS SHALL CREATE A DIRECT GRANT
PROGRAM  THAT  WILL  DISBURSE FUNDS TO REIMBURSE INDIVIDUAL VETERANS FOR
THE COSTS OF APPROVED EDUCATIONAL PROGRAMS BASED  UPON  APPLICATION  AND
ELIGIBILITY  CRITERIA ESTABLISHED BY SUCH STATE DIRECTOR, WITH A PREFER-
ENCE GIVEN TO VETERANS WHO HAVE BEEN ASSIGNED A DISABILITY RATING BY THE
UNITED STATES DEPARTMENT OF VETERANS AFFAIRS, AND WITH A HIGHER PRIORITY
GRANTED TO VETERANS WITH HIGHER DISABILITY RATINGS.
  4. MONIES SHALL BE CREDITED TOWARDS THE FUND  IN  THE  FORM  OF  GIFT,
DONATION, FEDERAL ASSISTANCE OR GRANT, TRANSFERS, PAYMENT, APPROPRIATION
OR  BY  A  DEDICATED  REVENUE  SOURCE  INCLUDING  THE VETERAN ASSISTANCE
LOTTERY GAME AS ESTABLISHED IN SECTION SIXTEEN HUNDRED TWENTY-ONE OF THE
TAX LAW.
  5. MONIES OF THE FUND SHALL NOT BE USED, TRANSFERRED  OR  APPROPRIATED
FOR ANY PURPOSE OTHER THAN WHAT IS PROVIDED IN THIS SECTION, EXCEPT THAT
SUCH  MONIES  MAY  BE  USED  FOR COSTS ASSOCIATED WITH ADMINISTERING THE
PROGRAM WITHIN THE DIVISION OF VETERANS' AFFAIRS.
  6. FOR THE PURPOSES OF THIS SECTION, "VETERAN" SHALL HAVE THE  MEANING
DEFINED IN SECTION THREE HUNDRED FIFTY OF THE EXECUTIVE LAW.
  S  3.  This  act shall take effect on the ninetieth day after it shall
have become a law.

assembly Bill A5133

Relates to providing for taxpayer gifts for New York state natural disaster relief and establishing the New York state natural disaster relief fund

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Sponsor

Bill Status


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

actions

Summary

Relates to providing for taxpayer gifts for New York state natural disaster relief and establishing the New York state natural disaster relief fund.

Bill Details

Versions:
A5133
Current Committee:
Law Section:
Tax Law
Laws Affected:
Add §§209-H & 630-c, amd §§615 & 208, Tax L; add §97-llll, St Fin L
view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  5133

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            February 20, 2013
                               ___________

Introduced  by  M.  of  A.  KOLB,  MALLIOTAKIS, BORELLI -- read once and
  referred to the Committee on Ways and Means

AN ACT to amend the tax law and the state finance law,  in  relation  to
  providing  for  taxpayer  gifts  for  New  York state natural disaster
  relief and establishing the New York  state  natural  disaster  relief
  fund

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

  Section 1. The tax law is amended by adding a  new  section  209-H  to
read as follows:
  S  209-H.  GIFT FOR NATURAL DISASTER RELIEF. A TAXPAYER IN ANY TAXABLE
YEAR MAY ELECT TO CONTRIBUTE TO  THE  SUPPORT  OF  THE  NEW  YORK  STATE
NATURAL  DISASTER  RELIEF  FUND. SUCH CONTRIBUTION SHALL BE IN ANY WHOLE
DOLLAR AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF THE STATE TAX  OWED  BY
SUCH  TAXPAYER.  THE  COMMISSIONER  SHALL INCLUDE SPACE ON THE CORPORATE
INCOME TAX RETURN TO  ENABLE  A  TAXPAYER  TO  MAKE  SUCH  CONTRIBUTION.
NOTWITHSTANDING  ANY  OTHER  PROVISION  OF  LAW,  ALL REVENUES COLLECTED
PURSUANT TO THIS SECTION SHALL BE CREDITED TO THE NEW YORK STATE NATURAL
DISASTER RELIEF FUND AND USED ONLY  FOR  THOSE  PURPOSES  ENUMERATED  IN
SECTION NINETY-SEVEN-LLLL OF THE STATE FINANCE LAW.
  S  2.  The tax law is amended by adding a new section 630-c to read as
follows:
  S 630-C. GIFT FOR NATURAL DISASTER RELIEF. AN INDIVIDUAL IN ANY  TAXA-
BLE  YEAR MAY ELECT TO CONTRIBUTE TO THE NEW YORK STATE NATURAL DISASTER
RELIEF FUND. SUCH CONTRIBUTION SHALL BE IN ANY WHOLE DOLLAR  AMOUNT  AND
SHALL  NOT  REDUCE  THE AMOUNT OF STATE TAX OWED BY SUCH INDIVIDUAL. THE
COMMISSIONER SHALL INCLUDE SPACE ON THE PERSONAL INCOME  TAX  RETURN  TO
ENABLE  A  TAXPAYER TO MAKE SUCH CONTRIBUTION. NOTWITHSTANDING ANY OTHER
PROVISION OF LAW ALL REVENUES COLLECTED PURSUANT TO THIS  SECTION  SHALL
BE  CREDITED TO THE NEW YORK STATE NATURAL DISASTER RELIEF FUND AND USED

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04358-02-3

A. 5133                             2

ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION NINETY-SEVEN-LLLL  OF  THE
STATE FINANCE LAW.
  S  3. The state finance law is amended by adding a new section 97-llll
to read as follows:
  S 97-LLLL. NEW YORK STATE NATURAL DISASTER RELIEF FUND.  1.  THERE  IS
HEREBY  ESTABLISHED IN THE JOINT CUSTODY OF THE COMMISSIONER OF TAXATION
AND FINANCE AND THE COMPTROLLER, A SPECIAL FUND TO BE KNOWN AS THE  "NEW
YORK STATE NATURAL DISASTER RELIEF FUND".
  2.  SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED BY THE DEPARTMENT
OF TAXATION AND FINANCE, PURSUANT TO  THE  PROVISIONS  OF  SECTIONS  TWO
HUNDRED  NINE-H  AND  SIX  HUNDRED THIRTY-C OF THE TAX LAW AND ALL OTHER
MONEYS APPROPRIATED, CREDITED, OR TRANSFERRED  THERETO  FROM  ANY  OTHER
FUND  OR SOURCE PURSUANT TO LAW. NOTHING CONTAINED IN THIS SECTION SHALL
PREVENT THE STATE FROM RECEIVING  GRANTS,  GIFTS  OR  BEQUESTS  FOR  THE
PURPOSES OF THE FUND AS DEFINED IN THIS SECTION AND DEPOSITING THEM INTO
THE FUND ACCORDING TO LAW.
  3.  MONEYS  IN  SUCH FUND SHALL BE EXPENDED ONLY TO PROVIDE GRANTS FOR
THE PURPOSE OF PROVIDING IMMEDIATE  RELIEF  TO  PERSONS  AFFECTED  BY  A
NATURAL DISASTER. SUCH PURPOSES MAY INCLUDE, BUT NEED NOT BE LIMITED TO:
PROVIDING FOOD, CLOTHING, AND TEMPORARY SHELTER.
  4. MONIES SHALL BE PAYABLE FROM THE FUND, ONLY UPON THE STATE DECLARA-
TION  OF  DISASTER  EMERGENCY,  PURSUANT  TO SECTION TWENTY-EIGHT OF THE
EXECUTIVE LAW, FOR EMERGENCIES OCCURRING  FROM  NATURAL  CAUSES;  MONIES
THAT  MEET  THIS REQUIREMENT SHALL BE PAYABLE FROM THE FUND ON THE AUDIT
AND WARRANT OF THE COMPTROLLER ON VOUCHERS APPROVED AND CERTIFIED BY THE
COMMISSIONER OF THE DIVISION OF HOMELAND SECURITY.
  S 4. Subsection (d) of section 615 of the tax law is amended by adding
a new subparagraph 5 to read as follows:
  (5) THE AMOUNT CONTRIBUTED TO THE "NEW  YORK  STATE  NATURAL  DISASTER
RELIEF FUND", PURSUANT TO SECTION NINETY-SEVEN-LLLL OF THE STATE FINANCE
LAW;  PROVIDED,  HOWEVER,  THAT IS NOT INCLUDED AS A CHARITABLE CONTRIB-
UTION DEDUCTION ALLOWED UNDER SECTION ONE HUNDRED SEVENTY OF THE  INTER-
NAL REVENUE CODE.
  S 5. Section 208 of the tax law is amended by adding a new subdivision
18 to read as follows:
  18.  THE  AMOUNT  CONTRIBUTED  TO THE "NEW YORK STATE NATURAL DISASTER
RELIEF FUND", PURSUANT TO SECTION NINETY-SEVEN-LLLL OF THE STATE FINANCE
LAW; PROVIDED, HOWEVER, THAT IS NOT INCLUDED AS  A  CHARITABLE  CONTRIB-
UTION  DEDUCTION ALLOWED UNDER SECTION ONE HUNDRED SEVENTY OF THE INTER-
NAL REVENUE CODE.
  S 6. This act shall take effect immediately and  shall  apply  to  the
taxable year in which it becomes effective.

assembly Bill A5121

Establishes the credit for full-time nurses and the credit for teaching nurses to provide credits against income tax for certain nurses

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Sponsor

Bill Status


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

actions

Summary

Establishes the credit for full-time nurses and the credit for teaching nurses to provide credits against income tax for certain nurses; provides that the amount of such credit shall be five hundred dollars.

Bill Details

Versions:
A5121
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  5121

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            February 20, 2013
                               ___________

Introduced by M. of A. CURRAN -- read once and referred to the Committee
  on Ways and Means

AN ACT to amend the tax law, in relation to establishing certain credits
  against income tax for nurses

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

  Section 1.  Section 606 of the tax law is amended by  adding  two  new
subsections (vv) and (ww) to read as follows:
  (VV) CREDIT FOR FULL-TIME NURSES. BEGINNING IN TAXABLE YEARS BEGINNING
ON  OR  AFTER  JANUARY FIRST, TWO THOUSAND FOURTEEN, A TAXPAYER SHALL BE
ALLOWED A CREDIT AGAINST THE TAX IMPOSED  BY  THIS  ARTICLE,  WHERE  THE
TAXPAYER  IS  LICENSED  AS  A  REGISTERED PROFESSIONAL NURSE OR LICENSED
PRACTICAL NURSE PURSUANT TO  ARTICLE  ONE  HUNDRED  THIRTY-NINE  OF  THE
EDUCATION  LAW  AND  HAS  BEEN EMPLOYED ON A FULL-TIME BASIS WITHIN THIS
STATE AS A NURSE FOR NOT LESS THAN SIX MONTHS DURING THE  TAXABLE  YEAR.
THE AMOUNT OF SUCH CREDIT SHALL BE FIVE HUNDRED DOLLARS. FOR PURPOSES OF
THIS  SUBSECTION,  THE  TERM  "EMPLOYED ON A FULL-TIME BASIS" SHALL MEAN
EMPLOYMENT OF NOT LESS THAN THIRTY HOURS PER WEEK.
  (WW) CREDIT FOR TEACHING NURSES. BEGINNING IN TAXABLE YEARS  BEGINNING
ON  OR  AFTER  JANUARY FIRST, TWO THOUSAND FOURTEEN, A TAXPAYER SHALL BE
ALLOWED A CREDIT AGAINST THE TAX IMPOSED  BY  THIS  ARTICLE,  WHERE  THE
TAXPAYER  IS  LICENSED  AS  A  REGISTERED PROFESSIONAL NURSE OR LICENSED
PRACTICAL NURSE PURSUANT TO  ARTICLE  ONE  HUNDRED  THIRTY-NINE  OF  THE
EDUCATION LAW AND WHO TEACHES NURSING AT AN INSTITUTION OF HIGHER EDUCA-
TION FOR NOT LESS THAN SIX MONTHS DURING THE TAXABLE YEAR. THE AMOUNT OF
SUCH  CREDIT  SHALL  BE  FIVE  HUNDRED  DOLLARS.  FOR  PURPOSES  OF THIS
SUBSECTION, THE TERM "INSTITUTION OF HIGHER EDUCATION"  SHALL  MEAN  ANY
INSTITUTION  OF  HIGHER EDUCATION OR BUSINESS, TRADE, TECHNICAL OR OTHER
OCCUPATIONAL SCHOOL, RECOGNIZED AND APPROVED  BY  THE  REGENTS,  OR  ANY
SUCCESSOR  ORGANIZATION,  OF  THE UNIVERSITY OF THE STATE OF NEW YORK OR
ACCREDITED BY A NATIONALLY RECOGNIZED ACCREDITING AGENCY OR  ASSOCIATION

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08426-01-3

A. 5121                             2

ACCEPTED  AS  SUCH BY THE REGENTS, OR ANY SUCCESSOR ORGANIZATION, OF THE
UNIVERSITY OF THE STATE OF NEW YORK, WHICH PROVIDES A  COURSE  OF  STUDY
LEADING  TO  THE  GRANTING  OF  A  POST-SECONDARY DEGREE, CERTIFICATE OR
DIPLOMA.
  S 2. This act shall take effect immediately.

assembly Bill A5028

Makes provisions for farm worker protections from pesticides

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Sponsor

Bill Status


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

actions

Summary

Establishes standards for farm worker protection at any agricultural site where pesticides have been or will be applied; requires mandatory testing for pesticides; requires personal protective equipment to be provided to workers; provides education to workers and their families about the hazards of pesticides; requires additional on-site protective measures; requires the department of health to issue an annual report of all farm inspections on or before March first to the governor and legislature.

Bill Details

See Senate Version of this Bill:
S5031
Versions:
A5028
Current Committee:
Law Section:
Public Health Law
Laws Affected:
Add §1331, Pub Health L
view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  5028

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            February 14, 2013
                               ___________

Introduced  by M. of A. ENGLEBRIGHT, ORTIZ, GOTTFRIED, SCHIMEL -- Multi-
  Sponsored by -- M. of A. COLTON, COOK, PERRY -- read once and referred
  to the Committee on Health

AN ACT to amend the public  health  law,  in  relation  to  farm  worker
  protection

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

  Section 1. The public health law is amended by adding  a  new  section
1331 to read as follows:
  S 1331. FARM WORKER PROTECTION. 1. THE FOLLOWING REQUIREMENTS SHALL BE
MET  AT  ANY  AGRICULTURAL  SITE  TO  WHICH  PESTICIDES  HAVE OR WILL BE
APPLIED. FARM OWNERS OR OPERATORS SHALL:
  A. CONDUCT OR CAUSE TO HAVE CONDUCTED MANDATORY TESTING FOR THE  PRES-
ENCE  OF  ORGANOPHOSPHATE  PESTICIDES  FOR  ALL  HANDLERS OF PESTICIDES,
INCLUDING APPLICATORS AND MIXERS OF PESTICIDES. THIS  TESTING  SHALL  BE
CONDUCTED WITHIN ONE WEEK OF THE ARRIVAL OF SUCH WORKERS AT THE AGRICUL-
TURAL SITE AND WITHIN ONE WEEK OF THE DEPARTURE OF SUCH WORKERS FROM THE
SITE;
  B.  PROVIDE PERSONAL PROTECTION EQUIPMENT WHICH HAS BEEN FIT-TESTED TO
ALL INDIVIDUALS WHO ARE REQUIRED OR MAY BE REQUIRED TO WEAR SUCH  EQUIP-
MENT  IN THE COURSE OF THEIR WORK, AND WHICH IS READILY AVAILABLE TO ANY
WORKER NEEDING TO WEAR OR USE SUCH EQUIPMENT;
  C. PROVIDE EDUCATION AND INFORMATION TO FARM WORKERS AND  THEIR  FAMI-
LIES  ABOUT  THE  HAZARDS  OF  EXPOSURE TO PESTICIDES, HOW TO AVOID SUCH
EXPOSURES TO CHILDREN, PERSONAL CLOTHING AND POSSESSIONS, AND WHAT TO DO
IF PESTICIDE EXPOSURE OR CONTAMINATION OCCURS;
  D. REPORT TO THE DEPARTMENT EVERY INCIDENT OF  PESTICIDE  EXPOSURE  TO
FARMWORKERS  OR  THEIR FAMILIES, WHETHER BY DIRECT EXPOSURE TO PESTICIDE
APPLICATIONS OR FROM DRIFT OF PESTICIDES FROM THE APPLICATION SITE. SUCH
REPORTING SHALL OCCUR WITHIN TWENTY-FOUR HOURS OF SUCH  PESTICIDE  EXPO-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08836-01-3

A. 5028                             2

SURE AND SHALL INCLUDE THE DAY AND TIME OF DAY THE EXPOSURE OCCURRED AND
THE PESTICIDES TO WHICH THE INDIVIDUALS WERE EXPOSED;
  E.   PROVIDE   ON-SITE   WASHING   MACHINES   FOR   WORKERS  TO  CLEAN
PESTICIDE-CONTAMINATED CLOTHING, WHICH ARE SEPARATE FROM CLOTHES WASHING
FACILITIES USED BY FAMILIES. THE FARM OWNER OR OPERATOR SHALL BE RESPON-
SIBLE TO PROVIDE INSTRUCTION IN THE PROPER CARE OF CLOTHING CONTAMINATED
WITH OR EXPOSED TO PESTICIDES;
  F. PROVIDE ONE SHOWER FACILITY FOR EVERY FIVE WORKERS,  WITH  SEPARATE
FACILITIES FOR MALES AND FEMALES, FOR THE REMOVAL OF PESTICIDES RESIDUES
AND OTHER CONTAMINANTS;
  G. PROVIDE ONE OR MORE PUBLIC TELEPHONES FOR WORKERS TO REPORT MEDICAL
EMERGENCIES, INCLUDING PESTICIDE EXPOSURES OR CONTAMINATION; AND
  H.  ENSURE  THAT  ALL NEW HOUSING FOR FARM WORKERS IS LOCATED AT LEAST
FIFTY FEET FROM ANY FIELD OR SITE, EXCEPT FOR ENCLOSED  FACILITIES  SUCH
AS  GREENHOUSES,  WHICH MAY BE TREATED WITH PESTICIDES. EXISTING HOUSING
WHICH DOES NOT COMPLY WITH THIS PARAGRAPH SHALL BE REPLACED WITHIN  FIVE
YEARS OR CEASE TO BE USED AFTER THAT TIME.
  2. THE DEPARTMENT SHALL ISSUE AN ANNUAL REPORT OF ALL FARM INSPECTIONS
ON  OR  BEFORE  MARCH  FIRST TO THE GOVERNOR AND THE LEGISLATURE FOR THE
PREVIOUS CALENDAR  YEAR,  INCLUDING  COMPLIANCE  WITH  THE  REQUIREMENTS
CONTAINED  IN THIS SECTION; ENFORCEMENT ACTIONS, FINES AND PENALTIES FOR
NON-COMPLIANCE RESULTING FROM SUCH INSPECTIONS; AND  PESTICIDE  EXPOSURE
OR CONTAMINATION REPORTS SUBMITTED TO THE DEPARTMENT.
  S 2. This act shall take effect on the first of November next succeed-
ing the date on which it shall have become a law.

assembly Bill A4959

Exempts hospitals from the metropolitan commuter transportation mobility tax

download pdf

Sponsor

Bill Status


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

actions

Summary

Exempts hospitals from the metropolitan commuter transportation mobility tax.

Bill Details

See Senate Version of this Bill:
S2467
Versions:
A4959
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §800, Tax L
view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  4959

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            February 13, 2013
                               ___________

Introduced by M. of A. CUSICK -- read once and referred to the Committee
  on Ways and Means

AN ACT to amend the tax law, in relation to exempting hospitals from the
  metropolitan commuter transportation mobility tax

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

  Section 1. Paragraphs 3 and 4 of subsection (b) of section 800 of  the
tax law, paragraph 3 as amended and paragraph 4 as added by section 1 of
part  B  of  chapter 56 of the laws of 2011, are amended and a new para-
graph 5 is added to read as follows:
  (3) an interstate agency or public corporation created pursuant to  an
agreement or compact with another state or the Dominion of Canada; [or]
  (4) [Any] ANY eligible educational institution. [An "eligible] "ELIGI-
BLE  educational  institution"  shall mean any public school district, a
board of  cooperative  educational  services,  a  public  elementary  or
secondary  school,  a school approved pursuant to article eighty-five or
eighty-nine of the education law to serve students with disabilities  of
school  age, or a nonpublic elementary or secondary school that provides
instruction in grade one or above[.]; OR
  (5) ANY HOSPITAL, AS DEFINED IN ARTICLE  TWENTY-EIGHT  OF  THE  PUBLIC
HEALTH LAW.
  S  2. This act shall take effect on the first of April next succeeding
the date on which it shall have become a law.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05561-01-3

assembly Bill A4891

Enacts Retain-NY by implementing tuition tax credits and increasing the amount of an allowable deduction

download pdf

Sponsor

Bill Status


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

actions

Summary

Enacts Retain-NY by implementing tuition tax credits and increasing the amount of an allowable deduction.

Bill Details

Versions:
A4891
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §§606 & 612, Tax L
view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  4891

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            February 13, 2013
                               ___________

Introduced  by M. of A. KOLB, OAKS, REILICH, WALTER, MONTESANO, PALMESA-
  NO, P. LOPEZ, RAIA, HAWLEY, BARCLAY, KEARNS -- Multi-Sponsored  by  --
  M.  of  A. CERETTO, LOSQUADRO, McLAUGHLIN -- read once and referred to
  the Committee on Ways and Means

AN ACT to amend the tax law, in relation to a  tuition  tax  credit  and
  increasing the amount of an allowable deduction (Part A); and to amend
  the  tax law, in relation to reducing income by the amount of interest
  paid for student loans (Part B)

  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 components of legislation relating
to  Retain-NY.  Each component is wholly contained within a Part identi-
fied as Parts A through  B.  The  effective  date  for  each  particular
provision contained within such Part is set forth in the last section of
such Part. Any provision in any section contained within a Part, includ-
ing  the  effective date of the Part, which makes 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.  Subparagraph  (A)  of  paragraph  2  of subsection (t) of
section 606 of the tax law, as amended by section 1 of part N of chapter
85 of the laws of 2002, is amended to read as follows:
  (A) The term "allowable  college  tuition  expenses"  shall  mean  the
amount  of  qualified college tuition expenses of eligible students paid
by the taxpayer during the taxable  year[,].  THE  AMOUNT  OF  QUALIFIED
COLLEGE  TUITION EXPENSES SHALL BE limited [to] AS FOLLOWS:  FOR TAXABLE
YEARS BEGINNING AFTER TWO THOUSAND AND BEFORE TWO THOUSAND THIRTEEN, ten

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08807-01-3

A. 4891                             2

thousand dollars for each such student, FOR TAXABLE YEARS  BEGINNING  IN
OR AFTER TWO THOUSAND THIRTEEN, FOURTEEN THOUSAND SIXTY DOLLARS FOR EACH
SUCH STUDENT;
  S  2.  Paragraph 4 of subsection (t) of section 606 of the tax law, as
added by section 1 of part DD of chapter 63 of  the  laws  of  2000,  is
amended to read as follows:
  (4)  Amount of credit. [If allowable college tuition expenses are less
than five thousand dollars, the amount of the credit provided under this
subsection shall be equal to the applicable percentage of the lesser  of
allowable  college tuition expenses or two hundred dollars. If allowable
college tuition expenses are five thousand dollars or more,  the  amount
of  the  credit  provided  under  this  subsection shall be equal to the
applicable percentage of the allowable college tuition  expenses  multi-
plied  by four percent.] THE AMOUNT OF THE CREDIT SHALL BE DETERMINED IN
ACCORDANCE WITH THE FOLLOWING SCHEDULES:
  (A) FOR TAXABLE YEARS BEGINNING AFTER  TWO  THOUSAND  AND  BEFORE  TWO
THOUSAND THIRTEEN:
IF ALLOWABLE COLLEGE TUITION
EXPENSES ARE:                        THE TAX CREDIT IS EQUAL TO:
LESS THAN FIVE THOUSAND DOLLARS      THE APPLICABLE PERCENTAGE OF THE
                                     LESSER OF ALLOWABLE COLLEGE
                                     TUITION EXPENSES OR TWO HUNDRED
                                     DOLLARS
FIVE THOUSAND DOLLARS OR MORE        THE APPLICABLE PERCENTAGE
                                     OF ALLOWABLE COLLEGE TUITION
                                     EXPENSES MULTIPLIED BY FOUR PERCENT

  (B) FOR TAXABLE YEARS BEGINNING IN OR AFTER TWO THOUSAND THIRTEEN:
IF ALLOWABLE COLLEGE TUITION
EXPENSES ARE:                        THE TAX CREDIT IS EQUAL TO:
LESS THAN SEVEN THOUSAND THIRTY      THE LESSER OF ALLOWABLE COLLEGE
DOLLARS                              TUITION EXPENSES OR TWO HUNDRED
                                     EIGHTY DOLLARS
SEVEN THOUSAND THIRTY DOLLARS        THE ALLOWABLE COLLEGE TUITION
OR MORE                              EXPENSES MULTIPLIED BY FOUR PERCENT

  Such  applicable  percentage  shall be twenty-five percent for taxable
years beginning in two thousand one, fifty  percent  for  taxable  years
beginning  in  two  thousand two, seventy-five percent for taxable years
beginning in two thousand three and  one  hundred  percent  for  taxable
years beginning after two thousand three.
  S 3. Subsection (t) of section 606 of the tax law is amended by adding
a new paragraph 4-a to read as follows:
  (4-A)  INFLATION  ADJUSTMENT.  (A)  FOR  TAXABLE YEARS BEGINNING IN OR
AFTER TWO THOUSAND FOURTEEN, THE DOLLAR AMOUNTS IN SUBPARAGRAPH  (A)  OF
PARAGRAPH  TWO AND PARAGRAPH FOUR OF THIS SUBSECTION SHALL BE MULTIPLIED
BY ONE PLUS THE INFLATION ADJUSTMENT.
  (B) THE INFLATION ADJUSTMENT FOR ANY TAX YEAR SHALL BE THE PERCENTAGE,
IF ANY, BY WHICH THE HIGHER  EDUCATION  PRICE  INDEX  FOR  THE  ACADEMIC
FISCAL  YEAR  ENDING  IN  THE IMMEDIATELY PRECEDING TAX YEAR EXCEEDS THE
HIGHER EDUCATION PRICE INDEX FOR THE ACADEMIC FISCAL  YEAR  ENDING  JUNE
TWO  THOUSAND  THIRTEEN.  FOR THE PURPOSES OF THIS PARAGRAPH, THE HIGHER
EDUCATION PRICE INDEX MEANS THE HIGHER EDUCATION PRICE  INDEX  PUBLISHED
BY THE COMMON FUND INSTITUTE.

A. 4891                             3

  (C) IF THE PRODUCT OF THE AMOUNTS IN SUBPARAGRAPH (A) AND SUBPARAGRAPH
(B)  OF  THIS PARAGRAPH IS NOT A MULTIPLE OF FIVE DOLLARS, SUCH INCREASE
SHALL BE ROUNDED TO THE NEXT MULTIPLE OF FIVE DOLLARS.
  S 4. This act shall take effect immediately.

                                 PART B

  Section  1. Subsection (c) of section 612 of the tax law is amended by
adding a new paragraph 39 to read as follows:
  (39) FOR TAX YEARS COMMENCING AFTER DECEMBER FIRST, TWO THOUSAND THIR-
TEEN, FOR TAXPAYERS, ALL INTEREST PAID ON STUDENT LOANS. FOR PURPOSES OF
THIS PARAGRAPH "STUDENT LOAN" MEANS A LOAN TO A STUDENT FROM A LENDER TO
HELP PAY FOR THE COST OF POST-SECONDARY EDUCATION  AT  A  POST-SECONDARY
SCHOOL.  FOR  PURPOSES  OF THIS PARAGRAPH "LENDER" MEANS A BANK, SAVINGS
AND LOAN ASSOCIATION, CREDIT UNION,  PENSION  FUND,  INSURANCE  COMPANY,
SCHOOL, OR STATE LENDING AGENCY.
  S 2. This act shall take effect immediately.
  S 2. Severability. If any clause, sentence, paragraph, section or part
of  this act shall be adjudged by any court of competent jurisdiction to
be invalid and after exhaustion of  all  further  judicial  review,  the
judgment  shall not affect, impair, or invalidate the remainder thereof,
but shall be confined in its operation to the  clause,  sentence,  para-
graph,  section or part of this act directly involved in the controversy
in which the judgment shall have been rendered.
  S 3. This act shall take effect immediately  provided,  however,  that
the  applicable effective date of Parts A through B of this act shall be
as specifically set forth in the last section of such Parts.

assembly Bill A4888A

Exempts the first $1,250,000 of earnings from self-employment during any tax year, from the metropolitan commuter transportation mobility tax

download pdf

Sponsor

Bill Status


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

actions

Summary

Exempts the first $1,250,000 of earnings from self-employment during any tax year, from the metropolitan commuter transportation mobility tax.

Bill Details

See Senate Version of this Bill:
S3624A
Versions:
A4888
A4888A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §801, Tax L
view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 4888--A

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            February 13, 2013
                               ___________

Introduced  by  M.  of  A.  CUSICK,  KAVANAGH, MILLMAN, MILLER, GALEF --
  Multi-Sponsored by -- M.  of  A.  JACOBS,  LENTOL  --  read  once  and
  referred  to  the  Committee  on  Ways and Means -- recommitted to the
  Committee on Ways and Means in accordance with Assembly Rule 3, sec. 2
  -- committee discharged, bill amended, ordered  reprinted  as  amended
  and recommitted to said committee

AN  ACT  to  amend the tax law, in relation to exempting self-employment
  earnings of one million two hundred fifty  thousand  dollars  or  less
  from the metropolitan commuter transportation mobility tax

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

  Section 1. Paragraph 2 of subsection (a) of section  801  of  the  tax
law,  as  amended  by  section  1 of part N of chapter 59 of the laws of
2012, is amended to read as follows:
  (2) For individuals, the tax is  imposed  at  a  rate  of  thirty-four
hundredths  (.34)  percent  of  the net earnings from self-employment of
individuals that are attributable to the MCTD if such earnings attribut-
able to the MCTD exceed ONE MILLION TWO HUNDRED fifty  thousand  dollars
for the tax year.
  S 2. This act shall take effect April 1, 2015.




 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05529-03-4

assembly Bill A4888

Amended

Exempts the first $1,250,000 of earnings from self-employment during any tax year, from the metropolitan commuter transportation mobility tax

download pdf

Sponsor

Bill Status


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

actions

Summary

Exempts the first $1,250,000 of earnings from self-employment during any tax year, from the metropolitan commuter transportation mobility tax.

Bill Details

Versions:
A4888
A4888A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §801, Tax L
view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  4888

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            February 13, 2013
                               ___________

Introduced  by  M.  of  A.  CUSICK,  KAVANAGH, MILLMAN, MILLER, GALEF --
  Multi-Sponsored by -- M.   of A.  JACOBS,  LENTOL  --  read  once  and
  referred to the Committee on Ways and Means

AN  ACT  to  amend the tax law, in relation to exempting self-employment
  earnings of one million two hundred fifty  thousand  dollars  or  less
  from the metropolitan commuter transportation mobility tax

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

  Section 1. Paragraph 2 of subsection (a) of section  801  of  the  tax
law,  as  amended  by  section  1 of part N of chapter 59 of the laws of
2012, is amended to read as follows:
  (2) For individuals, the tax is  imposed  at  a  rate  of  thirty-four
hundredths  (.34)  percent  of  the net earnings from self-employment of
individuals that are attributable to the MCTD if such earnings attribut-
able to the MCTD exceed ONE MILLION TWO HUNDRED fifty  thousand  dollars
for the tax year.
  S 2. This act shall take effect April 1, 2014.





 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05529-01-3

assembly Bill A4801

Requires vendors to establish mandatory escrow accounts for sales taxes collected and provide the state with the authority to have immediate access to their collected taxes

download pdf

Sponsor

Bill Status


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

actions

Summary

Requires vendors to establish mandatory escrow accounts for sales taxes collected, establish the mechanism for those accounts and provide the state with the authority to have immediate access to their collected taxes.

Bill Details

Versions:
A4801
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §§1132, 1134, 1136, 1137 & 1145, rpld §1136 sub (a) ¶1, §1137 sub (e) ¶3, §1137-A, Tax L
view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  4801

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            February 11, 2013
                               ___________

Introduced  by M. of A. PERRY -- read once and referred to the Committee
  on Ways and Means

AN ACT to amend the tax law, in relation to requiring vendors to  estab-
  lish  mandatory  escrow  accounts for sales taxes collected, establish
  the mechanism for those  accounts  and  provide  the  state  with  the
  authority  to  have  immediate access to their collected taxes; and to
  repeal certain provisions of such law relating thereto

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

  Section  1.  Paragraph 1 of subdivision (a) of section 1132 of the tax
law, as amended by chapter 255 of the laws of 1998, is amended  to  read
as follows:
  (1) (I) Every person required to collect the tax shall collect the tax
from the customer when collecting the price, amusement charge or rent to
which  it  applies.  If  the  customer is given any sales slip, invoice,
receipt or other statement or memorandum of the price, amusement  charge
or  rent  paid  or  payable,  the tax shall be stated, charged and shown
separately on the first of such documents given to him. The tax shall be
paid to the person required to collect it as trustee for and on  account
of the state.
  (II)  EVERY  PERSON REQUIRED TO COLLECT THE TAX SHALL DEPOSIT SUCH TAX
UPON COLLECTION INTO A SEPARATE ACCOUNT, IN TRUST FOR AND PAYABLE TO THE
COMMISSIONER, AS PROVIDED BY SUBPARAGRAPHS (III) AND (IV) OF THIS  PARA-
GRAPH  AT A TIME AND IN A MANNER AS DETERMINED BY THE COMMISSIONER.  ALL
AMOUNTS DEPOSITED IN SUCH ACCOUNT SHALL BE KEPT IN  SUCH  ACCOUNT  UNTIL
PAID OVER TO THE COMMISSIONER.
  (III)  IF  THE  PERSON  REQUIRED  TO  COLLECT  THE TAX DOES NOT ACCEPT
PAYMENTS FROM CUSTOMERS THROUGH CREDIT  OR  DEBIT  CARD  BANKING  TRANS-
ACTIONS,  THE  PERSON  REQUIRED  TO  COLLECT  THE TAX SHALL ESTABLISH AN
ACCOUNT IN ANY BANKING INSTITUTION  APPROVED  BY  THE  COMMISSIONER  AND
LOCATED  IN THIS STATE THE DEPOSITS IN WHICH ARE INSURED BY AN AGENCY OF

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00106-01-3

A. 4801                             2

THE FEDERAL GOVERNMENT. THE ACCOUNT SHALL BE HELD IN TRUST FOR AND PAYA-
BLE TO THE COMMISSIONER AND THE AMOUNT OF SUCH TAX  COLLECTED  SHALL  BE
KEPT  IN SUCH ACCOUNT UNTIL PAYMENT OVER TO THE COMMISSIONER. THE PERSON
REQUIRED  TO  COLLECT  THE TAX SHALL AUTHORIZE THE COMMISSIONER TO DEBIT
SUCH ACCOUNT IN A MANNER DETERMINED BY THE COMMISSIONER.
  (IV) IF THE PERSON REQUIRED TO COLLECT THE TAX ACCEPTS  PAYMENTS  FROM
CUSTOMERS  USING  CREDIT  OR DEBIT CARDS, THE PERSON REQUIRED TO COLLECT
THE TAX SHALL ESTABLISH A SEPARATE ESCROW ACCOUNT  THROUGH  AN  APPROVED
CREDIT CARD PROCESSING COMPANY (ACCPC) AND NOT THROUGH AN ESCROW ACCOUNT
OF  THE  TYPE  DESCRIBED  IN  SUBPARAGRAPH  (III) OF THIS PARAGRAPH. THE
COMMISSIONER SHALL BY REGULATION ESTABLISH STANDARDS FOR APPROVING CRED-
IT CARD PROCESSING COMPANIES FOR OPENING AND ESTABLISHING  ACCPC  ESCROW
ACCOUNTS FOR PERSONS REQUIRED TO PAY THE TAX. PERSONS COLLECTING THE TAX
AND  REQUIRED TO USE ACCPC ESCROW ACCOUNTS UNDER THIS SUBPARAGRAPH SHALL
MAKE DAILY DEPOSITS INTO THEIR ACCPC ESCROW ACCOUNT THAT ARE AN ESTIMATE
OF THE AMOUNT OF TAXES THEY COLLECTED THAT DAY FOR ALL OF THEIR  TAXABLE
SALES,  BOTH  THOSE PAID IN CASH AND THOSE PAID BY CREDIT OR DEBIT CARD.
TO EFFECTUATE THE DEPOSIT, THE ACCPC SHALL DEDUCT  THE  ESTIMATED  SALES
TAXES  OWED  FROM  THE  DAY'S  CREDIT AND DEBIT CARD TRANSACTIONS BEFORE
PAYING OVER THE RECEIPTS FROM SUCH TRANSACTIONS TO THE  PERSON  REQUIRED
TO COLLECT THE TAX. THE AMOUNT DEDUCTED SHALL BE DETERMINED BY MULTIPLY-
ING  THE  DAY'S CREDIT AND DEBIT CARD SALES BY AN ALGORITHMIC RATE WHICH
SHALL BE DETERMINED WHEN THE ACCPC ESCROW ACCOUNT IS ESTABLISHED AND  AT
LEAST  ONCE  A YEAR THEREAFTER.  THE ALGORITHMIC RATE SHALL REPRESENT AN
ESTIMATED CALCULATION OF THE AMOUNT OF TAXES COLLECTED AND OWED EACH DAY
FOR BOTH CASH AND CREDIT AND DEBIT CARD SALES. THE  CALCULATION  OF  THE
PERSON'S  ALGORITHMIC  RATE  SHALL  BE  CERTIFIED  BY A CERTIFIED PUBLIC
ACCOUNTANT LICENSED IN THIS STATE, AN ATTORNEY LICENSED IN THIS STATE OR
AN ENROLLED AGENT OR REGISTERED TAX RETURN PREPARER WHO HAS BEEN AUTHOR-
IZED BY THE DEPARTMENT TO CERTIFY THE ALGORITHMIC RATE, AS  AN  ACCURATE
ESTIMATE  OF  THE  RATIO OF THE PERSON'S CASH TO CREDIT TRANSACTIONS AND
TAXABLE TO NON-TAXABLE SALES. THE COMMISSIONER  SHALL  PROMULGATE  REGU-
LATIONS  DEFINING  HOW THE ALGORITHMIC RATE SHALL BE CALCULATED, SETTING
STANDARDS FOR THAT CALCULATION, AND IDENTIFYING  THE  PROCESS  BY  WHICH
LICENSED  OR  REGISTERED PROFESSIONALS MAY BE APPROVED OR DISAPPROVED BY
THE DEPARTMENT TO CERTIFY THE ACCURACY OF THE ALGORITHMIC RATE.  AMOUNTS
DEPOSITED  IN  AN  ACCPC  ESCROW  ACCOUNT SHALL BE HELD IN TRUST FOR AND
PAYABLE TO THE COMMISSIONER AND SHALL BE KEPT  IN  SUCH  ACCOUNTS  UNTIL
PAYMENT  OVER  TO  THE  COMMISSIONER.  PERSONS  COLLECTING  THE  TAX AND
REQUIRED TO USE AN ACCPC ESCROW ACCOUNT UNDER THIS  SUBPARAGRAPH  SHALL,
UPON  ESTABLISHING THE ACCOUNT, AUTHORIZE THE COMMISSIONER TO DEBIT SUCH
ACCOUNT IN A MANNER AND FREQUENCY TO BE DETERMINED BY THE COMMISSIONER.
  S 2. Paragraph 1 of subdivision (a) of section 1134 of the tax law, as
amended by section 160 of part A of chapter 389 of  the  laws  of  1997,
subparagraph  (iii)  as amended by section 44 of part K of chapter 61 of
the laws of 2011, is amended to read as follows:
  (1) (i) Every person required to collect any tax imposed by this arti-
cle, other than a person who is a vendor solely by reason of clause (D),
(E) or (F) of subparagraph (i) of paragraph eight of subdivision (b)  of
section eleven hundred one of this article, commencing business or open-
ing  a  new  place  of business, (ii) every person purchasing or selling
tangible personal property for resale commencing business or  opening  a
new  place  of  business,  (iii) every person selling petroleum products
including persons who or which are not distributors, (iv)  every  person
described  in this subdivision who takes possession of or pays for busi-
ness assets under circumstances requiring notification by such person to

A. 4801                             3

the commissioner pursuant to subdivision (c) of section  eleven  hundred
forty-one of this chapter, (v) every person selling cigarettes including
persons  who or which are not agents, and (vi) every person described in
subparagraph  (i),  (ii),  (iii), (iv) or (v) of this paragraph or every
person who is a vendor solely by reason of clause (D),  (E)  or  (F)  of
subparagraph (i) of paragraph eight of subdivision (b) of section eleven
hundred  one  of  this  article  who or which has had its certificate of
authority revoked under paragraph four of this subdivision,  shall  file
with   the  commissioner  a  certificate  of  registration,  in  a  form
prescribed by the commissioner, at least twenty days prior to commencing
business or opening a new place of business or such purchasing,  selling
or  taking of possession or payment, whichever comes first. Every person
who is a vendor solely by reason of clause (D) of  subparagraph  (i)  of
paragraph eight of subdivision (b) of section eleven hundred one of this
article  shall file with the commissioner a certificate of registration,
in a form prescribed by such commissioner, within thirty days after  the
day  on  which the cumulative total number of occasions that such person
came into the state to deliver property or services, for the immediately
preceding four quarterly periods ending on the  last  day  of  February,
May,  August and November, exceeds twelve.  Every person who is a vendor
solely by reason of clause (E) of subparagraph (i) of paragraph eight of
subdivision (b) of section eleven hundred one of this article shall file
with  the  commissioner  a  certificate  of  registration,  in  a   form
prescribed  by  such  commissioner,  within thirty days after the day on
which the cumulative total, for the immediately preceding four quarterly
periods ending on the last day of February, May, August and November, of
such person's gross receipts from sales of property  delivered  in  this
state  exceeds  three  hundred thousand dollars and number of such sales
exceeds one hundred. Every person who is a vendor solely  by  reason  of
clause  (F) of subparagraph (i) of paragraph eight of subdivision (b) of
section eleven hundred one of this article shall file with  the  commis-
sioner  a  certificate  of  registration,  in  a form prescribed by such
commissioner, within  thirty  days  after  the  day  on  which  tangible
personal  property in which such person retains an ownership interest is
brought into this state by the person to whom  such  property  is  sold,
where  the person to whom such property is sold becomes or is a resident
or uses such property in any manner in carrying on  in  this  state  any
employment,  trade, business or profession.  A PERSON REQUIRED TO FILE A
CERTIFICATE OF REGISTRATION AND WHO IS REQUIRED TO COLLECT  THE  TAX  AS
REQUIRED  BY  SUBPARAGRAPH  (I)  OF  PARAGRAPH ONE OF SUBDIVISION (A) OF
SECTION ELEVEN HUNDRED THIRTY-TWO OF THIS PART SHALL, AT THE  TIME  SUCH
CERTIFICATE IS FILED, ESTABLISH AN ESCROW ACCOUNT AS REQUIRED BY SUBPAR-
AGRAPHS  (II),  (III)  AND  (IV)  OF PARAGRAPH ONE OF SUBDIVISION (A) OF
SECTION ELEVEN HUNDRED THIRTY-TWO OF  THIS  PART.  PERSONS  REQUIRED  TO
ESTABLISH  AN  ESCROW ACCOUNT THROUGH AN APPROVED CREDIT CARD PROCESSING
COMPANY PURSUANT TO SUBPARAGRAPH (IV) OF PARAGRAPH  ONE  OF  SUBDIVISION
(A) OF SECTION ELEVEN HUNDRED THIRTY-TWO OF THIS PART SHALL ESTABLISH AN
ALGORITHMIC FORMULA FOR PAYMENT OF THE ESTIMATED COLLECTED SALES TAX AND
SHALL FILE, WITHIN THREE MONTHS OF FILING THEIR CERTIFICATE OF REGISTRA-
TION  A  CERTIFICATION  FROM  A LICENSED, REGISTERED OR APPROVED PROFES-
SIONAL OF THE TYPE SPECIFIED IN SUBPARAGRAPH (IV) OF  PARAGRAPH  ONE  OF
SUBDIVISION (A) OF SECTION ELEVEN HUNDRED THIRTY-TWO OF THIS PART CERTI-
FYING  TO  THE  ACCURACY  OF  THEIR  METHOD  OF  ESTIMATING  THEIR DAILY
COLLECTION OF SALES TAXES AS PROVIDED IN SUBPARAGRAPH (IV) OF  PARAGRAPH
ONE  OF  SUBDIVISION  (A)  OF  SECTION ELEVEN HUNDRED THIRTY-TWO OF THIS
PART. Information with respect to the notice requirements of a  purchas-

A. 4801                             4

er,  transferee  or assignee and such person's liability pursuant to the
provisions of subdivision (c) of section  eleven  hundred  forty-one  of
this chapter shall be included in or accompany the certificate of regis-
tration  form  furnished  the  applicant.  The  commissioner  shall also
include with such information furnished to each applicant general infor-
mation about the tax imposed under this article including information on
records to be kept, returns and payments, notification requirements  and
forms.  Such  certificate  of  registration may be amended in accordance
with rules promulgated by the commissioner.
  S 3. Subparagraph (A) of paragraph 4 of  subdivision  (a)  of  section
1134  of the tax law, as amended by section 21-a of part U of chapter 61
of the laws of 2011, is amended to read as follows:
  (A) Where a person who holds a certificate of authority (i)  willfully
fails to file a report or return required by this article, (ii) willful-
ly  files,  causes  to  be  filed, gives or causes to be given a report,
return, certificate or affidavit required under this  article  which  is
false,  (iii) willfully fails to comply with the provisions of paragraph
two or three of subdivision (e) of section eleven  hundred  thirty-seven
of  this  article,  (iv)  willfully fails to prepay, collect, truthfully
account for or pay over any tax imposed under this article  or  pursuant
to  the  authority  of article twenty-nine of this chapter, (v) fails to
obtain a bond pursuant to paragraph two of subdivision  (e)  of  section
eleven  hundred thirty-seven of this part, or WILLFULLY fails to [comply
with a notice issued by the commissioner pursuant to paragraph three  of
such  subdivision]  ESTABLISH  OR  PROPERLY  FUND  AN  ESCROW ACCOUNT AS
REQUIRED BY PARAGRAPH ONE OF SUBDIVISION (A) OF SECTION  ELEVEN  HUNDRED
THIRTY-TWO  OF THIS PART OR OTHERWISE WILLFULLY FAILS TO COMPLY WITH THE
REQUIREMENTS OF THAT SECTION, or (vi) has  been  convicted  of  a  crime
provided  for  in  this  chapter, the commissioner may revoke or suspend
such certificate of authority  and  all  duplicates  thereof.  Provided,
however,  that  the  commissioner may revoke or suspend a certificate of
authority based on the grounds set forth in clause (vi) of this subpara-
graph only where the conviction referred to occurred not more  than  one
year prior to the date of revocation or suspension.
  S  4.  Subparagraph  (A)  of paragraph 4 of subdivision (a) of section
1134 of the tax law, as amended by chapter 2 of the  laws  of  1995,  is
amended to read as follows:
  (A)  Where a person who holds a certificate of authority (i) willfully
fails to file a report or return required by this article, (ii) willful-
ly files, causes to be filed, gives or causes  to  be  given  a  report,
return,  certificate  or  affidavit required under this article which is
false, (iii) willfully fails to comply with the provisions of  paragraph
two  or  three of subdivision (e) of section eleven hundred thirty-seven
of this article, (iv) willfully fails  to  prepay,  collect,  truthfully
account  for  or pay over any tax imposed under this article or pursuant
to the authority of article twenty-nine of this chapter, [or] (v)  WILL-
FULLY  FAILS TO ESTABLISH OR PROPERLY FUND AN ESCROW ACCOUNT AS REQUIRED
BY PARAGRAPH ONE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED THIRTY-TWO
OF THIS PART OR OTHERWISE WILLFULLY FAILS TO COMPLY  WITH  THE  REQUIRE-
MENTS  OF  THAT  SECTION, OR (VI) has been convicted of a crime provided
for in this chapter, the commissioner may revoke or suspend such certif-
icate of authority and all duplicates thereof. Provided,  however,  that
the  commissioner may revoke or suspend a certificate of authority based
on the grounds set forth in clause (v) of this subparagraph  only  where
the  conviction referred to occurred not more than one year prior to the
date of revocation or suspension.

A. 4801                             5

  S 5. Paragraph 1 of subdivision (a) of section 1136 of the tax law  is
REPEALED.
  S 6. Subdivision (c) of section 1136 of the tax law, as added by chap-
ter 93 of the laws of 1965, is amended to read as follows:
  (c) The [tax commission] COMMISSIONER may permit or require returns to
be made covering other periods and upon such dates as it may specify. If
the  tax commission deems it necessary in order to insure the payment of
the taxes imposed by this article, it may require returns to be made for
shorter periods than those prescribed pursuant to the foregoing subdivi-
sions of this section, and upon such dates as it may specify.    IF  THE
COMMISSIONER  DETERMINES THAT THE PERSON REQUIRED TO COLLECT AND PAY THE
TAX HAS ESTABLISHED AN ESCROW ACCOUNT AS PROVIDED BY SUBPARAGRAPHS (II),
(III) AND (IV) OF PARAGRAPH ONE OF SUBDIVISION  (A)  OF  SECTION  ELEVEN
HUNDRED  THIRTY-TWO  OF  THIS PART AND THAT THE AMOUNT DEPOSITED IN THAT
ESCROW ACCOUNT HAS EQUALED OR EXCEEDED NINETY-FIVE PERCENT OF THE  TAXES
OWED  FOR  FOUR  CONSECUTIVE QUARTERS, THE COMMISSIONER SHALL PERMIT THE
PERSON TO FILE AN ANNUAL RETURN IN  LIEU  OF  THE  RETURNS  REQUIRED  BY
SUBDIVISION  (A)  OF THIS SECTION. THE ANNUAL RETURN SHALL RECONCILE THE
AMOUNTS WITHHELD AND PAID THROUGH THE ESCROW ACCOUNT WITH  THE  PERSON'S
ANNUAL  TAXABLE SALES AND THE RETURN SHALL BE CERTIFIED AS ACCURATE BY A
LICENSED, REGISTERED OR APPROVED PROFESSIONAL OF THE TYPE IDENTIFIED  IN
SUBPARAGRAPH  (IV) OF PARAGRAPH ONE OF SUBDIVISION (A) OF SECTION ELEVEN
HUNDRED THIRTY-TWO OF THIS PART AND SHALL  INCLUDE  A  CERTIFICATION  AS
PRESCRIBED  BY  THE COMMISSIONER. THE FORM OF THE ANNUAL RETURN SHALL BE
PRESCRIBED BY THE COMMISSIONER AND SHALL CONTAIN SUCH INFORMATION AS THE
COMMISSIONER MAY DEEM NECESSARY FOR THE PROPER  ADMINISTRATION  OF  THIS
ARTICLE.  THE  ANNUAL  RETURN  SHALL  BE  FILED  ON  OR  BEFORE  JANUARY
THIRTY-FIRST OF THE YEAR FOLLOWING THE  CALENDAR  YEAR  COVERED  BY  THE
RETURN.
  S  7.  The opening paragraphs of subdivisions (a) and (b) and subdivi-
sion (c) of section 1137 of the  tax  law,  the  opening  paragraphs  of
subdivisions  (a) and (b) as amended by section 2-f of part M-1 of chap-
ter 109 of the laws of 2006 and subdivision (c) as  amended  by  chapter
155 of the laws of 1982, are amended to read as follows:
  Every  person  required  to  file a return under the preceding section
whose total taxable receipts (as "taxable  receipts"  are  described  in
subdivision  (a)  of  such  section),  amusement  charges  and rents are
subject to the tax imposed pursuant to subdivisions (a), (c),  (d),  (e)
and  (f)  of  section  eleven hundred five of this article shall, at the
time of filing such return, pay to the commissioner  the  total  of  the
following,  LESS  ANY AMOUNTS ALREADY DEPOSITED INTO THE PERSON'S ESCROW
ACCOUNT  AND  COLLECTED  BY  OR  AVAILABLE   FOR   COLLECTION   BY   THE
COMMISSIONER:
  Every person required to file a return under the preceding section and
not  subject to the provisions of subdivision (a) of this section shall,
at the time of filing such return, pay to  the  commissioner  the  taxes
imposed  by  this  article  and  pursuant to article twenty-nine of this
chapter as well as all other moneys collected by such person  acting  or
purporting  to  act under the provisions of this article or of any local
law, ordinance or resolution adopted pursuant to  such  article  twenty-
nine;  provided,  however,  that if the commissioner shall have fixed an
effective rate of tax applicable to any or all of his or  her  receipts,
amusement  charges  and  rents  as  provided  in subdivision (d) of this
section, any such person may elect, with  reference  to  such  receipts,
amusement  charges and rents and subject to approval by the commissioner
and to such regulations as the commissioner may promulgate,  to  pay  to

A. 4801                             6

the  commissioner  at  the time of filing his or her return the total of
the following, LESS ANY AMOUNTS  ALREADY  DEPOSITED  INTO  THE  PERSON'S
ESCROW  ACCOUNT  AND  COLLECTED  BY  OR  AVAILABLE FOR COLLECTION BY THE
COMMISSIONER:
  (c)  [(1)]  The provisions of subdivisions (a) and (b) of this section
shall not be applicable to[: (i)] a person filing  a  short-form,  part-
quarterly  return  as defined in paragraph [(ii)] (2) of subdivision (a)
of section eleven hundred thirty-six hereof who, at  the  time  of  such
filing  shall pay to the tax commission one-third of the total state and
local sales and compensating use taxes payable by the person to the  tax
commission  in  the comparable quarter of the immediately preceding year
under this article and as taxes imposed pursuant  to  the  authority  of
article  twenty-nine with respect to all receipts, amusement charges and
rents[, or (ii) a person filing a March estimated return as described in
paragraph (ii) of subdivision (c) of section eleven hundred  thirty-sev-
en-A hereof who, at the time of such filing shall pay to the tax commis-
sion  one-third  of the sales and compensating use taxes payable by such
person to the tax commission in the comparable quarter of the immediate-
ly preceding year under  this  article.  Notwithstanding  the  preceding
sentence,  for  the purposes of subparagraph (ii) of this paragraph, the
sales and compensating use taxes payable in the  comparable  quarter  of
the  immediately  preceding  year  shall  not  include  taxes imposed by
section eleven hundred seven or eleven hundred eight of this article  or
pursuant to the authority of article twenty-nine of this chapter.
  (2) The provisions of subdivisions (a) and (b) of this section, howev-
er, shall apply to a person filing a March estimated return as described
in  paragraph  (i)  of subdivision (c) of section eleven hundred thirty-
seven-A hereof who, at the time of such filing  shall  pay  to  the  tax
commission  the  sales and compensating use taxes, that are estimated to
be payable by such person for such month of March.  Notwithstanding  the
preceding  sentence,  for  the purposes of this paragraph, the sales and
compensating use taxes that are estimated to be payable by  such  person
for such month of March shall not include taxes imposed by section elev-
en  hundred seven or eleven hundred eight of this article or pursuant to
the authority of article twenty-nine of this chapter].
  S 8. Paragraph 3 of subdivision (e) of section 1137 of the tax law  is
REPEALED.
  S  9. Paragraphs 1 and 2 of subdivision (f) of section 1137 of the tax
law, paragraph 1 as amended by section 1 of part X of chapter 57 of  the
laws  of 2010 and paragraph 2 as amended by section 1 of part H of chap-
ter 62 of the laws of 2006, are amended to read as follows:
  (1) Except  as  otherwise  provided  in  this  subdivision,  a  person
required  to  collect  tax who files a return required to be filed under
section eleven hundred thirty-six of this part for a quarterly or longer
period shall be allowed a credit against the taxes and fees required  to
be  reported  on, and paid with, such return, in an amount as determined
in paragraph two of this subdivision, but only where such  person  files
the  return  on or before the filing due date and pays or pays over with
such return the total amount  shown  on  such  return  (determined  with
regard to this subdivision) AND FURTHER ONLY WHERE THE AMOUNTS DEPOSITED
BY THE PERSON INTO THE PERSON'S ESCROW ACCOUNT DURING THE PERIOD COVERED
BY THE FILING ARE EQUAL TO AT LEAST NINETY-FIVE PERCENT OF THE TOTAL TAX
DUE;  provided,  however,  that  no  credit pursuant to this subdivision
shall be allowed for any person who files  or  is  required  to  file  a
return  pursuant  to  paragraph two of subdivision (a) of section eleven

A. 4801                             7

hundred thirty-six of this part or any person who pays or is required to
pay tax pursuant to section ten of this chapter.
  (2)  The  amount  of  the  credit  authorized by paragraph one of this
subdivision shall be five percent of the amount of taxes and  fees  (but
not  including  any penalty or interest thereon) required to be reported
on, and paid or paid over with, the return but only  if  the  return  is
filed  on  or  before  the filing due date, but not more than [two] FIVE
hundred dollars, for each quarterly or longer period[, except that, with
respect to returns required to be filed for quarterly or longer  periods
ending  on  or  before the last day of February, two thousand seven, the
amount of the credit shall be not more  than  one  hundred  seventy-five
dollars for each such quarterly or longer period].
  S 10. Section 1137-A of the tax law is REPEALED.
  S  11. Section 1145 of the tax law is amended by adding a new subdivi-
sion (l) to read as follows:
  (L)(1) IN ADDITION TO ANY OTHER PENALTY PROVIDED BY  THIS  ARTICLE  OR
ANY  OTHER  LAW,  ANY  PERSON  FAILING  TO ESTABLISH OR PROPERLY FUND AN
ESCROW ACCOUNT REQUIRED BY SUBPARAGRAPH (I),  (II),  (III)  OR  (IV)  OF
PARAGRAPH ONE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED THIRTY-TWO OF
THIS  PART  SHALL  BE SUBJECT TO AN ADDITIONAL PENALTY OF TEN PERCENT OF
THE AMOUNT OF TAX DUE IF SUCH FAILURE IS FOR NOT MORE  THAN  ONE  MONTH,
WITH  AN  ADDITIONAL  ONE  PERCENT FOR EACH ADDITIONAL MONTH OR FRACTION
THEREOF DURING  WHICH  SUCH  FAILURE  CONTINUES,  NOT  EXCEEDING  THIRTY
PERCENT IN THE AGGREGATE.
  (2)  IF THE AMOUNT PAID BY THE PERSON REQUIRED TO COLLECT THE TAX INTO
THEIR ESCROW ACCOUNT IS LESS THAN NINETY  PERCENT  THAN  THE  AMOUNT  OF
TAXES OWED, AS SHOWN IN THE PERSON'S QUARTERLY, PART-QUARTERLY OR ANNUAL
RETURN,  THE  PERSON  SHALL  OWE A PENALTY EQUAL TO FIFTY PERCENT OF THE
DELINQUENCY. IN ADDITION, IF THE ESCROW ACCOUNT MAINTAINED BY THE PERSON
IS AN ACCPC ESCROW ACCOUNT, THE COMMISSIONER MAY ISSUE A NOTICE  REQUIR-
ING  THE  PERSON  TO INCREASE THE PERSON'S ALGORITHMIC RATE BY AN AMOUNT
NOT EXCEEDING TWICE THE AMOUNT OF  THE  DEFICIENCY  AND  THIS  INCREASED
ALGORITHMIC  RATE  SHALL CONTINUE AS LONG AS THE COMMISSIONER DETERMINES
THAT SUCH INCREASED RATE IS NECESSARY.
  S 12. This act shall take effect September 1, 2012; provided that  the
amendments  to  subparagraph  (A)  of  paragraph 4 of subdivision (a) of
section 1134 of the tax law made by section three of this act  shall  be
subject to the expiration and reversion of such subparagraph pursuant to
section 23 of part U of chapter 61 of the laws of 2011, as amended, when
upon  such  date  the  provisions of section four of this act shall take
effect; provided further that the commissioner of taxation  and  finance
shall  promulgate  all  rules and regulations necessary to implement the
provisions of this act on or before its effective date.

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