S T A T E O F N E W Y O R K
________________________________________________________________________
7434
2013-2014 Regular Sessions
I N A S S E M B L Y
May 16, 2013
___________
Introduced by M. of A. LALOR, TEDISCO, McDONOUGH, TENNEY, GIGLIO,
HAWLEY, McLAUGHLIN, GARBARINO, PALMESANO, GOODELL, STEC, FITZPATRICK,
MONTESANO, CROUCH -- Multi-Sponsored by -- M. of A. CORWIN -- read
once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to reducing the available tax
credits for the empire state film production credit; and making an
appropriation to the office for people with developmental disabilities
for the purpose of providing additional services and expenses for
community programs for people with developmental disabilities
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph 4 of subdivision (e) of section 24 of the tax
law, as amended by section 3 of part B of chapter 59 of the laws of
2013, is amended to read as follows:
(4) Additional pool 2 - The aggregate amount of tax credits allowed in
subdivision (a) of this section shall be increased by an additional
[four hundred twenty] THREE HUNDRED THIRTY million dollars in each year
starting in two thousand ten through two thousand nineteen provided
however, seven million dollars of the annual allocation shall be avail-
able for the empire state film post production credit pursuant to
section thirty-one of this article in two thousand thirteen and two
thousand fourteen and twenty-five million dollars of the annual allo-
cation shall be available for the empire state film post production
credit pursuant to section thirty-one of this article in each year
starting in two thousand fifteen through two thousand nineteen. This
amount shall be allocated by the governor's office for motion picture
and television development among taxpayers in accordance with subdivi-
sion (a) of this section. If the commissioner of economic development
determines that the aggregate amount of tax credits available from addi-
tional pool 2 for the empire state film production tax credit have been
previously allocated, and determines that the pending applications from
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10527-02-3
A. 7434 2
eligible applicants for the empire state film post production tax credit
pursuant to section thirty-one of this article is insufficient to
utilize the balance of unallocated empire state film post production tax
credits from such pool, the remainder, after such pending applications
are considered, shall be made available for allocation in the empire
state film tax credit pursuant to this section, subdivision thirty-six
of section two hundred ten and subsection (gg) of section six hundred
six of this chapter. Also, if the commissioner of economic development
determines that the aggregate amount of tax credits available from addi-
tional pool 2 for the empire state film post production tax credit have
been previously allocated, and determines that the pending applications
from eligible applicants for the empire state film production tax credit
pursuant to this section is insufficient to utilize the balance of unal-
located film production tax credits from such pool, then all or part of
the remainder, after such pending applications are considered, shall be
made available for allocation for the empire state film post production
credit pursuant to this section, subdivision forty-one of section two
hundred ten and subsection (gg) of section six hundred six of this chap-
ter. The governor's office for motion picture and television development
must notify taxpayers of their allocation year and include the allo-
cation year on the certificate of tax credit. Taxpayers eligible to
claim a credit must report the allocation year directly on their empire
state film production credit tax form for each year a credit is claimed
and include a copy of the certificate with their tax return. In the case
of a qualified film that receives funds from additional pool 2, no
empire state film production credit shall be claimed before the later of
the taxable year the production of the qualified film is complete, or
the taxable year immediately following the allocation year for which the
film has been allocated credit by the governor's office for motion
picture and television development.
S 2. The sum of ninety million dollars ($90,000,000), or so much ther-
eof as may be necessary, is hereby appropriated to the office for people
with developmental disabilities out of any moneys in the state treasury
in the general fund, not otherwise appropriated, and made immediately
available, for the purposes of this act:
Ninety million dollars ($90,000,000) shall be made available to the
office for people with developmental disabilities immediately for the
purpose of providing additional services and expenses for community
programs for people with developmental disabilities pursuant to article
41 of the mental hygiene law, and/or chapter 620 of the laws of 1974,
chapter 660 of the laws of 1977, chapter 412 of the laws of 1981, chap-
ter 27 of the laws of 1987, chapter 729 of the laws of 1989, chapter 329
of the laws of 1993 and any other provisions of the mental hygiene law.
Notwithstanding any inconsistent provision of law, the director of the
budget is authorized to make sub-allocations from this appropriation up
to $90,000,000 to the department of health medical assistance program
for the state share of additional medical assistance services expenses
incurred by the department of health for the provision of medical
assistance to people with developmental disabilities.
Notwithstanding any other provision of law, advances and reimbursement
made pursuant to subdivision (d) of section 41.15 and section 41.18 of
the mental hygiene law shall be allocated pursuant to a plan and in a
manner prescribed by the commissioner of developmental disabilities and
approved by the director of the budget. No expenditure shall be made
from this appropriation until a certificate of allocation has been
approved by the director of the budget and copies thereof filed with the
A. 7434 3
state comptroller, and the chairs of the senate finance and assembly
ways and means committees. The moneys hereby appropriated are available
to reimburse or advance localities and voluntary non-profit agencies for
expenditures made during local fiscal periods commencing January 1,
2013, April 1, 2013 or July 1, 2013, and for advances for the 3 month
period beginning January 1, 2014.
Such moneys shall be payable on the audit and warrant of the comp-
troller on vouchers certified or approved by the commissioner of devel-
opmental disabilities in the manner prescribed by law.
S 3. This act shall take effect immediately.