S T A T E O F N E W Y O R K
________________________________________________________________________
7171
I N S E N A T E
March 18, 2010
___________
Introduced by Sens. MORAHAN, LARKIN, RANZENHOFER, VOLKER, WINNER -- read
twice and ordered printed, and when printed to be committed to the
Committee on Investigations and Government Operations
AN ACT to amend the tax law, in relation to empire zones
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 12-B of section 210 of the tax law is amended
by adding a new paragraph (g) to read as follows:
(G) NOTWITHSTANDING THE EXPIRATION OF THE EMPIRE ZONES PROGRAM UNDER
ARTICLE EIGHTEEN-B OF THE GENERAL MUNICIPAL LAW, A TAXPAYER THAT IS
CERTIFIED AS AN EMPIRE ZONE BUSINESS PURSUANT TO SUCH ARTICLE EIGHTEEN-B
ON THE DAY IMMEDIATELY PRECEDING THE DAY THE EMPIRE ZONES PROGRAM
EXPIRED SHALL CONTINUE TO BE DEEMED CERTIFIED UNDER SUCH ARTICLE EIGH-
TEEN-B FOR PURPOSES OF THIS SUBDIVISION UNTIL APRIL FIRST, TWO THOUSAND
FOURTEEN. IN ADDITION THE AREAS DESIGNATED AS EMPIRE ZONES IN WHICH THE
TAXPAYER IS CERTIFIED AS AN EMPIRE ZONE BUSINESS ON THE DAY IMMEDIATELY
PRECEDING THE DAY THE EMPIRE ZONES PROGRAM EXPIRED SHALL CONTINUE TO BE
DEEMED EMPIRE ZONES FOR PURPOSES OF THIS SUBDIVISION UNTIL APRIL FIRST,
TWO THOUSAND FOURTEEN.
S 2. Subsection (j) of section 606 of the tax law is amended by
adding a new paragraph 7 to read as follows:
(7) NOTWITHSTANDING THE EXPIRATION OF THE EMPIRE ZONES PROGRAM UNDER
ARTICLE EIGHTEEN-B OF THE GENERAL MUNICIPAL LAW, A TAXPAYER THAT IS
CERTIFIED AS AN EMPIRE ZONE BUSINESS PURSUANT TO SUCH ARTICLE EIGHTEEN-B
ON THE DAY IMMEDIATELY PRECEDING THE DAY THE EMPIRE ZONES PROGRAM
EXPIRED SHALL CONTINUE TO BE DEEMED CERTIFIED UNDER SUCH ARTICLE EIGH-
TEEN-B FOR PURPOSES OF THIS SUBSECTION UNTIL APRIL FIRST, TWO THOUSAND
FOURTEEN. IN ADDITION THE AREAS DESIGNATED AS EMPIRE ZONES IN WHICH THE
TAXPAYER IS CERTIFIED AS AN EMPIRE ZONE BUSINESS ON THE DAY IMMEDIATELY
PRECEDING THE DAY THE EMPIRE ZONES PROGRAM EXPIRED SHALL CONTINUE TO BE
DEEMED EMPIRE ZONES FOR PURPOSES OF THIS SUBSECTION UNTIL APRIL FIRST,
TWO THOUSAND FOURTEEN.
S 3. Subdivision 12-C of section 210 of the tax law is amended by
adding a new paragraph (d) to read as follows:
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD16103-01-0
S. 7171 2
(D) NOTWITHSTANDING THE EXPIRATION OF THE EMPIRE ZONES PROGRAM UNDER
ARTICLE EIGHTEEN-B OF THE GENERAL MUNICIPAL LAW, A TAXPAYER THAT IS
CERTIFIED AS AN EMPIRE ZONE BUSINESS PURSUANT TO SUCH ARTICLE EIGHTEEN-B
ON THE DAY IMMEDIATELY PRECEDING THE DAY THE EMPIRE ZONES PROGRAM
EXPIRED SHALL CONTINUE TO BE DEEMED CERTIFIED UNDER SUCH ARTICLE EIGH-
TEEN-B FOR PURPOSES OF THIS SUBDIVISION UNTIL APRIL FIRST, TWO THOUSAND
FOURTEEN. IN ADDITION THE AREAS DESIGNATED AS EMPIRE ZONES IN WHICH THE
TAXPAYER IS CERTIFIED AS AN EMPIRE ZONE BUSINESS ON THE DAY IMMEDIATELY
PRECEDING THE DAY THE EMPIRE ZONES PROGRAM EXPIRED SHALL CONTINUE TO BE
DEEMED EMPIRE ZONES FOR PURPOSES OF THIS SUBDIVISION UNTIL APRIL FIRST,
TWO THOUSAND FOURTEEN.
S 4. Subsection (j-1) of section 606 of the tax law is amended by
adding a new paragraph 4 to read as follows:
(4) NOTWITHSTANDING THE EXPIRATION OF THE EMPIRE ZONES PROGRAM UNDER
ARTICLE EIGHTEEN-B OF THE GENERAL MUNICIPAL LAW, A TAXPAYER THAT IS
CERTIFIED AS AN EMPIRE ZONE BUSINESS PURSUANT TO SUCH ARTICLE EIGHTEEN-B
ON THE DAY IMMEDIATELY PRECEDING THE DAY THE EMPIRE ZONES PROGRAM
EXPIRED SHALL CONTINUE TO BE DEEMED CERTIFIED UNDER SUCH ARTICLE EIGH-
TEEN-B FOR PURPOSES OF THIS SUBSECTION UNTIL APRIL FIRST, TWO THOUSAND
FOURTEEN. IN ADDITION THE AREAS DESIGNATED AS EMPIRE ZONES IN WHICH THE
TAXPAYER IS CERTIFIED AS AN EMPIRE ZONE BUSINESS ON THE DAY IMMEDIATELY
PRECEDING THE DAY THE EMPIRE ZONES PROGRAM EXPIRED SHALL CONTINUE TO BE
DEEMED EMPIRE ZONES FOR PURPOSES OF THIS SUBSECTION UNTIL APRIL FIRST,
TWO THOUSAND FOURTEEN.
S 5. This act shall take effect immediately.