S T A T E   O F   N E W   Y O R K
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                                  7806

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                              June 4, 2013
                               ___________

Introduced  by M. of A. SILVER, FARRELL, WRIGHT, GLICK, O'DONNELL, KELL-
  NER, QUART, RODRIGUEZ, ROSA -- read once and referred to the Committee
  on Ways and Means

AN ACT to amend the tax law, in relation to exempting tangible  personal
  property  purchased  by  a  tenant for use directly and exclusively to
  furnish and equip the tenant's leased premises for use as a commercial
  office space; and to amend part C of chapter 2 of  the  laws  of  2005
  amending  the tax law relating to exemptions from sales and use taxes,
  in relation to the effectiveness thereof (Part A); to amend  the  real
  property  tax law, in relation to real property tax abatements; and to
  amend the administrative code of the city of New York, in relation  to
  exemptions and deductions from base rent; and providing for the repeal
  of  such provisions upon the expiration thereof (Part B); to amend the
  real property tax law and the administrative code of the city  of  New
  York,  in  relation  to applications for tax abatements for industrial
  and commercial construction work  on  properties  in  a  city  of  one
  million  or  more  persons (Part C); to amend the general city law and
  the administrative code of the  city  of  New  York,  in  relation  to
  extending  the  relocation  and  employment assistance program and the
  Lower Manhattan relocation and employment assistance program (Part D);
  to amend the general city law and the administrative code of the  city
  of  New  York,  in  relation  to  extending  the  special  rebates and
  discounts provided pursuant to the energy cost savings program and the
  Lower Manhattan energy program (Part E); to amend  the  administrative
  code  of  the  city  of New York, in relation to the amount of special
  reduction allowed (Part F); and to amend the real   property tax  law,
  in relation to a real estate tax abatement program for certain commer-
  cial, industrial and manufacturing properties in a city of one million
  or more persons (Part G)

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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11345-02-3

              

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  Section 1. This act enacts into law major  components  of  legislation
relating  to lower Manhattan.  Each component is wholly contained within
a Part identified as Parts A through G.  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, including 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. Subparagraph (A) of paragraph  7  of  subdivision  (ee)  of
section  1115  of  the tax law, as amended by chapter 203 of the laws of
2009 is amended to read as follows:
  (A) "Tenant" means a person who, as lessee, enters into a space  lease
with  a  landlord for a term of ten years or more commencing on or after
September first, two thousand five, but not later than, in the case of a
space lease with respect to leased premises located in eligible areas as
defined in clause (i) of subparagraph (D) of this  paragraph,  September
first,  two  thousand  thirteen  and,  in the case of a space lease with
respect to leased premises located  in  eligible  areas  as  defined  in
clause (ii) of subparagraph (D) of this paragraph not later than Septem-
ber  first,  two  thousand  fifteen,  of  premises for use as commercial
office space in buildings located or  to  be  located  in  the  eligible
areas.  NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, COMMENCING
AFTER SEPTEMBER FIRST, TWO THOUSAND THIRTEEN, "TENANT"  MEANS  A  PERSON
WHO,  AS LESSEE, ENTERS INTO A SPACE LEASE WITH A LANDLORD FOR A TERM OF
FIVE YEARS OR MORE, BUT NOT LATER THAN, IN THE CASE  OF  A  SPACE  LEASE
WITH  RESPECT TO LEASED PREMISES LOCATED IN ELIGIBLE AREAS AS DEFINED IN
CLAUSE (I) OF SUBPARAGRAPH (D) OF THIS PARAGRAPH, SEPTEMBER  FIRST,  TWO
THOUSAND  FIFTEEN  AND,  IN  THE  CASE  OF A SPACE LEASE WITH RESPECT TO
LEASED PREMISES LOCATED IN ELIGIBLE AREAS AS DEFINED IN CLAUSE  (II)  OF
SUBPARAGRAPH  (D)  OF THIS PARAGRAPH NOT LATER THAN SEPTEMBER FIRST, TWO
THOUSAND SEVENTEEN, OF PREMISES FOR USE AS COMMERCIAL  OFFICE  SPACE  IN
BUILDINGS LOCATED OR TO BE LOCATED IN THE ELIGIBLE AREAS.
  A  person who currently occupies premises for use as commercial office
space under an existing lease in a building in the eligible areas  shall
not  be eligible for exemption under this subdivision unless such exist-
ing lease, in the case of a space lease with respect to leased  premises
located  in  eligible areas as defined in clause (i) of subparagraph (D)
of this paragraph expires according to its terms before September first,
two thousand thirteen or such existing lease, in the  case  of  a  space
lease  with  respect  to  leased  premises  located in eligible areas as
defined in clause (ii) of subparagraph (D) of this  paragraph  and  such
person  enters  into  a  space  lease,  for  a term of ten years or more
commencing on or after September first, two thousand five,  of  premises
for  use  as  commercial  office  space  in  a building located or to be
located in the eligible areas,  provided  that  such  space  lease  with
respect  to  leased  premises  located  in  eligible areas as defined in
clause (i) of subparagraph (D) of this paragraph commences no later than
September first, two thousand thirteen, and  provided  that  such  space
lease  with  respect  to  leased  premises  located in eligible areas as
defined in clause (ii) of subparagraph (D) of this  paragraph  commences
no  later  than  September  first,  two  thousand  fifteen and provided,

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further, that such space lease shall expire no earlier  than  ten  years
after  the  expiration  of  the  original  lease.    NOTWITHSTANDING ANY
PROVISION OF LAW TO THE CONTRARY, AFTER SEPTEMBER  FIRST,  TWO  THOUSAND
THIRTEEN, A TENANT WHO CURRENTLY OCCUPIES PREMISES FOR USE AS COMMERCIAL
OFFICE SPACE UNDER AN EXISTING LEASE IN A BUILDING IN THE ELIGIBLE AREAS
SHALL  NOT  BE ELIGIBLE FOR EXEMPTION UNDER THIS SUBDIVISION UNLESS SUCH
EXISTING LEASE, IN THE CASE OF A SPACE  LEASE  WITH  RESPECT  TO  LEASED
PREMISES  LOCATED IN ELIGIBLE AREAS AS DEFINED IN CLAUSE (I) OF SUBPARA-
GRAPH (D) OF THIS  PARAGRAPH  EXPIRES  ACCORDING  TO  ITS  TERMS  BEFORE
SEPTEMBER  FIRST,  TWO  THOUSAND  FIFTEEN OR SUCH EXISTING LEASE, IN THE
CASE OF A SPACE LEASE WITH RESPECT TO LEASED PREMISES LOCATED IN  ELIGI-
BLE  AREAS  AS  DEFINED IN CLAUSE (II) OF SUBPARAGRAPH (D) OF THIS PARA-
GRAPH EXPIRES ACCORDING TO ITS TERMS BEFORE SEPTEMBER FIRST,  TWO  THOU-
SAND  SEVENTEEN,  PROVIDED  THAT SUCH SPACE LEASE WITH RESPECT TO LEASED
PREMISES LOCATED IN ELIGIBLE AREAS AS DEFINED IN CLAUSE (I) OF  SUBPARA-
GRAPH (D) OF THIS PARAGRAPH COMMENCES NO LATER THAN SEPTEMBER FIRST, TWO
THOUSAND  FIFTEEN,  AND  PROVIDED  THAT SUCH SPACE LEASE WITH RESPECT TO
LEASED PREMISES LOCATED IN ELIGIBLE AREAS AS DEFINED IN CLAUSE  (II)  OF
SUBPARAGRAPH  (D)  OF  THIS  PARAGRAPH COMMENCES NO LATER THAN SEPTEMBER
FIRST, TWO THOUSAND SEVENTEEN AND PROVIDED,  FURTHER,  THAT  SUCH  SPACE
LEASE  SHALL  EXPIRE  NO EARLIER THAN FIVE YEARS AFTER THE EXPIRATION ON
THE ORIGINAL LEASE.
  S 2. Section 2 of part C of chapter 2 of the laws of 2005 amending the
tax law relating to exemptions from sales and use taxes, as  amended  by
chapter 203 of the laws of 2009, is amended to read as follows:
  S 2. This act shall take effect September 1, 2005 and shall expire and
be  deemed repealed on December 1, [2016] 2018, and shall apply to sales
made, uses occurring and services rendered on or  after  such  effective
date,  in  accordance  with  the  applicable  transitional provisions of
sections 1106 and 1217 of the tax law; except that clause (i) of subpar-
agraph (D) of paragraph seven of subdivision (ee) of section 1115 of the
tax law, as added by section one of this act, shall expire and be deemed
repealed December 1, [2014] 2016.
  S 3. This act shall take effect immediately; provided,  however,  that
the amendments to subparagraph (A) of paragraph 7 of subdivision (ee) of
section  1115  of  the tax law made by section one of this act shall not
affect the repeal of such subdivision and shall be deemed repealed ther-
ewith.

                                 PART B

  Section 1. Subdivision 1 of section 499-a of  the  real  property  tax
law,  as  amended by chapter 629 of the laws of 1997, is amended to read
as follows:
  1. "Abatement base." The lesser of (a) two dollars and fifty cents  of
the  tax  liability  per  square foot or (b) fifty per centum of the tax
liability per square foot; provided, however, that  with  respect  to  a
lease commencing on or after April first, nineteen hundred ninety-seven,
the abatement base shall equal the tax liability per square foot subject
to  a maximum of two dollars and fifty cents per square foot.  PROVIDED,
HOWEVER, WITH RESPECT TO A LEASE COMMENCING ON OR AFTER APRIL FIRST, TWO
THOUSAND THIRTEEN, THE ABATEMENT BASE SHALL EQUAL THE TAX LIABILITY  PER
SQUARE FOOT SUBJECT TO A MAXIMUM OF FIVE DOLLARS PER SQUARE FOOT.
  S  2.  Subdivision 5 of section 499-a of the real property tax law, as
amended by chapter 22 of the  laws  of  2010,  is  amended  to  read  as
follows:

A. 7806                             4

  5.  "Benefit  period." The period commencing with the first day of the
month immediately following the rent commencement date  and  terminating
no  later  than  sixty  months  thereafter, provided, however, that with
respect to a lease commencing on or after April first, nineteen  hundred
ninety-seven with [an initial] A lease term of less than five years, but
not  less  than three years, the period commencing with the first day of
the month immediately following the rent commencement date and terminat-
ing no later than thirty-six months thereafter.  PROVIDED  FURTHER  THAT
WITH RESPECT TO A LEASE COMMENCING ON OR AFTER APRIL FIRST, TWO THOUSAND
THIRTEEN  WITH A LEASE TERM OF TEN YEARS OR GREATER, THE PERIOD COMMENC-
ING WITH THE FIRST DAY OF  THE  MONTH  IMMEDIATELY  FOLLOWING  THE  RENT
COMMENCEMENT  DATE  AND  TERMINATING  NO  LATER  THAN ONE HUNDRED TWENTY
MONTHS THEREAFTER. Notwithstanding the  foregoing  sentence,  a  benefit
period  shall  expire  no  later  than  March thirty-first, two thousand
[twenty] TWENTY-SIX.
  S 3. Subdivision 8 of section 499-a of the real property tax  law,  as
added by chapter 4 of the laws of 1995, is amended to read as follows:
  8.  "Eligible  building."  A  non-residential  or  mixed-use  building
located in the abatement zone which received its initial certificate  of
occupancy or initial temporary certificate of occupancy prior to January
first, nineteen hundred seventy-five; provided that if no certificate of
occupancy  was  required at the time the building was constructed, other
proof acceptable to the department of finance is submitted which  demon-
strates  that the building was constructed prior to January first, nine-
teen hundred seventy-five; [and] provided [further that], HOWEVER,  WITH
RESPECT  TO  A  LEASE  COMMENCING  ON OR AFTER APRIL FIRST, TWO THOUSAND
THIRTEEN, ELIGIBLE BUILDING SHALL  BE  A  NON-RESIDENTIAL  OR  MIXED-USE
BUILDING  LOCATED  IN  THE  ABATEMENT  ZONE  WHICH  RECEIVED ITS INITIAL
CERTIFICATE OF OCCUPANCY NO LATER THAN  MARCH  THIRTIETH,  TWO  THOUSAND
SIXTEEN.  SUCH eligible building shall not include any building owned by
a governmental agency. PROVIDED, FURTHER, FOR A LEASE COMMENCING  ON  OR
AFTER  APRIL  FIRST,  TWO  THOUSAND  THIRTEEN,  ELIGIBLE  BUILDING SHALL
INCLUDE NON-TAXABLE PROPERTY  THAT  MAKES  PAYMENTS  IN  LIEU  OF  TAXES
LOCATED  WITHIN  THE  ABATEMENT  ZONE  AND ANY PAYMENTS IN LIEU OF TAXES
SHALL BE REDUCED BY AN AMOUNT EQUAL TO THE REAL PROPERTY  TAX  ABATEMENT
PURSUANT  TO  SECTION  FOUR  HUNDRED  NINETY-NINE-B  OF THIS TITLE. Each
condominium unit in a building which  meets  the  requirements  of  this
subdivision shall be considered a separate eligible building.
  S  4.  Subdivision 9 of section 499-a of the real property tax law, as
amended by chapter 22 of the  laws  of  2010,  is  amended  to  read  as
follows:
  9.  "Eligibility  period." The period commencing April first, nineteen
hundred ninety-five and terminating  March  thirty-first,  two  thousand
[fourteen] SIXTEEN.
  S  5.  The  opening  paragraph  of  subdivision 1 and subdivision 5 of
section 499-b of the real property tax law,  the  opening  paragraph  of
subdivision 1 as amended by chapter 629 of the laws of 1997, subdivision
5  as  amended by chapter 424 of the laws of 2006, are amended and a new
subdivision 1-b is added to read as follows:
  Except as provided in [subdivision] SUBDIVISIONS one-a  AND  ONE-B  of
this  section, within a city having a population of one million or more,
eligible buildings containing eligible premises shall receive an  abate-
ment of real property taxes during the benefit period as follows:
  1-B.  WITHIN A CITY HAVING A POPULATION OF ONE MILLION OR MORE, ELIGI-
BLE BUILDINGS CONTAINING ELIGIBLE PREMISES OCCUPIED OR USED BY A  TENANT
PURSUANT  TO  A LEASE HAVING A LEASE COMMENCEMENT DATE ON OR AFTER APRIL

A. 7806                             5

FIRST, TWO THOUSAND THIRTEEN WITH AN INITIAL LEASE TERM OF TEN YEARS  OR
GREATER  SHALL  RECEIVE  AN  ABATEMENT OF REAL PROPERTY TAXES DURING THE
BENEFIT PERIOD AS FOLLOWS:
  (A) FOR THE FIRST SIX YEARS OF THE BENEFIT PERIOD, THE ABATEMENT SHALL
BE  EQUAL  TO  THE  PRODUCT  OBTAINED  BY  (I)  MULTIPLYING THE TENANT'S
PERCENTAGE SHARE BY THE NUMBER OF SQUARE FEET IN THE ELIGIBLE  BUILDING,
AS LISTED ON THE RECORDS OF THE DEPARTMENT OF FINANCE AND (II) MULTIPLY-
ING  THE  PRODUCT  OBTAINED IN SUBPARAGRAPH (I) OF THIS PARAGRAPH BY THE
ABATEMENT BASE;
  (B) FOR THE SEVENTH YEAR OF THE BENEFIT PERIOD, THE ABATEMENT SHALL BE
EQUAL TO EIGHTY PERCENT OF THE ABATEMENT IN THE FIRST YEAR OF THE  BENE-
FIT PERIOD.
  (C)  FOR THE EIGHTH YEAR OF THE BENEFIT PERIOD, THE ABATEMENT SHALL BE
EQUAL TO SIXTY PERCENT OF THE ABATEMENT IN THE FIRST YEAR OF THE BENEFIT
PERIOD.
  (D) FOR THE NINTH YEAR OF THE BENEFIT PERIOD, THE ABATEMENT  SHALL  BE
EQUAL TO FORTY PERCENT OF THE ABATEMENT IN THE FIRST YEAR OF THE BENEFIT
PERIOD.
  (E)  FOR  THE TENTH YEAR OF THE BENEFIT PERIOD, THE ABATEMENT SHALL BE
EQUAL TO TWENTY PERCENT OF THE ABATEMENT IN THE FIRST YEAR OF THE  BENE-
FIT PERIOD.
  [5.  (a)  A  tenant who occupies or uses eligible premises for which a
certificate of abatement is issued pursuant to this title shall  not  be
eligible  to  receive  a  second  certificate  of abatement for the same
eligible premises. A tenant who occupies or uses eligible  premises  for
which  a  certificate  of abatement is issued pursuant to this title and
who, upon the expiration of the lease for such eligible premises,  relo-
cates to otherwise eligible premises, shall not be eligible to receive a
certificate of abatement for such otherwise eligible premises, except to
the  extent  that the square footage of such otherwise eligible premises
exceeds the square footage of all eligible premises previously  occupied
or  used  by  such  tenant  for  which such tenant held a certificate of
abatement. If the square footage of  such  otherwise  eligible  premises
exceeds  the  square  footage  of  all such eligible premises previously
occupied or used by such tenant and if there is any variation in the tax
liability per square foot of such otherwise eligible premises, then, for
purposes of determining which square footage in such otherwise  eligible
premises  is  entitled  to  an  abatement pursuant to this title, square
footage with the greatest tax liability per square foot,  in  an  amount
equal  to  the  square  footage of all such eligible premises previously
occupied or used by such tenant, shall first be excluded.
  (b) Notwithstanding the provisions of paragraph (a) of  this  subdivi-
sion, a tenant who is eligible in accordance with the provisions of this
title, who occupies or uses eligible premises for which a certificate of
abatement is issued pursuant to this title and who, upon the termination
of  the  lease  for  such  premises  as  a result of a taking by eminent
domain, relocates to otherwise eligible premises, shall be  eligible  to
receive  a  second  certificate of abatement for such eligible premises;
provided, however, that such tenant shall have eighteen months from  the
date that the lease has terminated, as a result of the taking by eminent
domain,  or  eighteen  months from the effective date of this paragraph,
whichever is later, to relocate to such eligible premises.]
  S 6. Clause (ii) of subparagraph 2 of paragraph (a) of  subdivision  1
of section 499-c of the real property tax law, as amended by chapter 629
of the laws of 1997, is amended to read as follows:

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  (ii)  if,  by  the  sixtieth day following the rent commencement date,
such new or renewal tenant employs more  than  one  hundred  twenty-five
employees  in  the  eligible  premises,  the initial lease term is for a
period of at least ten years PROVIDED, HOWEVER, WITH RESPECT TO A  LEASE
COMMENCING  ON  OR  AFTER APRIL FIRST, TWO THOUSAND THIRTEEN, IF, BY THE
SIXTIETH DAY FOLLOWING THE RENT COMMENCEMENT DATE, SUCH NEW  OR  RENEWAL
TENANT EMPLOYS MORE THAN ONE HUNDRED TWENTY-FIVE EMPLOYEES IN THE ELIGI-
BLE  PREMISES,  THE  INITIAL LEASE TERM IS FOR A PERIOD OF AT LEAST FIVE
YEARS; and
  S 7. Clause (ii) of subparagraph 2 of paragraph (b) of  subdivision  1
of section 499-c of the real property tax law, as amended by chapter 629
of the laws of 1997, is amended to read as follows:
  (ii)  if,  by  the  sixtieth day following the rent commencement date,
such expansion tenant employs more than one hundred twenty-five  employ-
ees in such expansion premises, the initial lease term for the expansion
premises  is  for a period of at least ten years PROVIDED, HOWEVER, WITH
RESPECT TO A LEASE COMMENCING ON OR  AFTER  APRIL  FIRST,  TWO  THOUSAND
THIRTEEN,  IF, BY THE SIXTIETH DAY FOLLOWING THE RENT COMMENCEMENT DATE,
SUCH EXPANSION TENANT EMPLOYS MORE THAN ONE HUNDRED TWENTY-FIVE  EMPLOY-
EES  IN THE EXPANSION PREMISES, THE INITIAL LEASE TERM FOR THE EXPANSION
PREMISES IS FOR A PERIOD OF AT LEAST FIVE YEARS; and
  S 8. Paragraph (a) of subdivision 3 of section 499-c of the real prop-
erty tax law, as amended by chapter 22 of the laws of 2010,  is  amended
to read as follows:
  (a)  For  purposes  of  determining whether the amount of expenditures
required by subdivision one of this section have been satisfied, expend-
itures on improvements to the common areas of an eligible building shall
be included only if work on such improvements commenced and the expendi-
tures are made on or after April first, nineteen hundred ninety-five and
on or before  September  thirtieth,  two  thousand  [fourteen]  SIXTEEN;
provided, however, that expenditures on improvements to the common areas
of  an  eligible  building  made  prior  to three years before the lease
commencement date shall not be included.
  S 9. Subparagraph (a) of paragraph  2  of  subdivision  i  of  section
11-704 of the administrative code of the city of New York, as amended by
chapter 22 of the laws of 2010, is amended to read as follows:
  (a) An eligible tenant of eligible taxable premises shall be allowed a
special reduction in determining the taxable base rent for such eligible
taxable  premises.  Such special reduction shall be allowed with respect
to the rent for such eligible taxable premises for a period not  exceed-
ing  sixty  months  or,  with  respect to a lease commencing on or after
April first, nineteen hundred ninety-seven with an initial lease term of
less than five years, but not less than three years, for  a  period  not
exceeding  thirty-six  months,  commencing on the rent commencement date
applicable to such eligible taxable premises, provided, however, that in
no event shall any special reduction be allowed for any period beginning
after  March  thirty-first,  two  thousand  [twenty]  TWENTY-SIX.    For
purposes  of applying such special reduction, the base rent for the base
year shall, where necessary to  determine  the  amount  of  the  special
reduction  allowable with respect to any number of months falling within
a tax period, be prorated by dividing the base rent for the base year by
twelve and multiplying the result by such number of months.
  S 10. This act shall take effect immediately and shall  apply  to  any
certificate  of abatement applied on or after such date and shall expire
and be deemed repealed on March 31, 2026.

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                                 PART C

  Section 1. Paragraph (a) of subdivision 1 of section 489-dddddd of the
real  property tax law, as amended by chapter 28 of the laws of 2011, is
amended to read as follows:
  (a) Application for benefits pursuant to this title may be made  imme-
diately  following the effective date of a local law enacted pursuant to
this title and continuing until  March  first,  two  thousand  [fifteen]
SEVENTEEN.
  S  2.    Subdivision  3 of section 489-dddddd of the real property tax
law, as added by chapter 28 of the laws of 2011, is amended to  read  as
follows:
  3.  (a)  No  benefits  pursuant  to  this  title  shall be granted for
construction work performed pursuant to a building permit  issued  after
April first, two thousand [fifteen] SEVENTEEN.
  (b)  If  no building permit was required, then no benefits pursuant to
this title shall be granted for  construction  work  that  is  commenced
after April first, two thousand [fifteen] SEVENTEEN.
  S  3.   Paragraph 1 of subdivision a of section 11-271 of the adminis-
trative code of the city of New York, as amended by chapter  28  of  the
laws of 2011, is amended to read as follows:
  (1)  Application  for benefits pursuant to this part may be made imme-
diately following the effective date of the local law  that  added  this
section  and continuing until March first, two thousand [fifteen] SEVEN-
TEEN.
  S 4.  Subdivision c of section 11-271 of the  administrative  code  of
the  city  of  New  York, as added by chapter 28 of the laws of 2011, is
amended to read as follows:
  c. (1) No  benefits  pursuant  to  this  part  shall  be  granted  for
construction  work  performed pursuant to a building permit issued after
April first, two thousand [fifteen] SEVENTEEN.
  (2) If no building permit was required, then no benefits  pursuant  to
this part shall be granted for construction work that is commenced after
April first, two thousand [fifteen] SEVENTEEN.
  S 5.  This act shall take effect immediately.

                                 PART D

  Section 1. Subdivision (b) of section 25-z of the general city law, as
amended  by  chapter  131  of  the  laws  of 2008, is amended to read as
follows:
  (b) No eligible business shall be authorized to receive a credit under
any local law enacted pursuant to this article until the  premises  with
respect  to which it is claiming the credit meet the requirements in the
definition of eligible premises and until  it  has  obtained  a  certif-
ication  of  eligibility from the mayor of such city or an agency desig-
nated by such mayor, and an annual certification from such mayor  or  an
agency  designated  by such mayor as to the number of eligible aggregate
employment shares maintained by such eligible business that may  qualify
for  obtaining a tax credit for the eligible business' taxable year. Any
written documentation submitted to such mayor or such agency or agencies
in order to obtain any such certification  shall  be  deemed  a  written
instrument  for  purposes of section 175.00 of the penal law. Such local
law may provide for application fees to be determined by such  mayor  or
such  agency  or agencies. No such certification of eligibility shall be
issued under any local law enacted pursuant to this article to an eligi-

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ble business on or after July first,  two  thousand  [thirteen]  FIFTEEN
unless:
  (1)  prior to such date such business has purchased, leased or entered
into a contract to purchase or lease particular premises or a parcel  on
which  will  be constructed such premises or already owned such premises
or parcel;
  (2) prior to such date improvements have been commenced on such  prem-
ises  or parcel, which improvements will meet the requirements of subdi-
vision (e) of section twenty-five-y of this article relating to expendi-
tures for improvements;
  (3) prior to such date such business submits a preliminary application
for a certification of eligibility to such mayor or such agency or agen-
cies with respect to a proposed relocation to such particular  premises;
and
  (4) such business relocates to such particular premises not later than
thirty-six  months  or, in a case in which the expenditures made for the
improvements specified in paragraph  two  of  this  subdivision  are  in
excess  of fifty million dollars within seventy-two months from the date
of submission of such preliminary application.
  S 2. Subdivision (b) of section 25-ee of  the  general  city  law,  as
amended  by  chapter  131  of  the  laws  of 2008, is amended to read as
follows:
  (b) No eligible business or special eligible business shall be author-
ized to receive a credit against tax under any local law enacted  pursu-
ant  to  this  article  until  the  premises with respect to which it is
claiming the credit meet the requirements in the definition of  eligible
premises  and  until it has obtained a certification of eligibility from
the mayor of such city or any agency designated by such  mayor,  and  an
annual  certification  from  such  mayor or an agency designated by such
mayor as to the number of eligible  aggregate  employment  shares  main-
tained  by such eligible business or such special eligible business that
may qualify for obtaining a tax credit for the eligible business'  taxa-
ble  year. No special eligible business shall be authorized to receive a
credit against tax under the  provisions  of  this  article  unless  the
number of relocated employee base shares calculated pursuant to subdivi-
sion (o) of section twenty-five-dd of this article is equal to or great-
er than the lesser of twenty-five percent of the number of New York city
base  shares  calculated pursuant to subdivision (p) of such section and
two hundred fifty employment shares. Any written documentation submitted
to such mayor or such agency or agencies in order  to  obtain  any  such
certification  shall  be  deemed  a  written  instrument for purposes of
section 175.00 of the penal law. Such local law may provide for applica-
tion fees to be determined by such mayor or such agency or agencies.  No
certification of eligibility shall be issued under any local law enacted
pursuant to this article to an eligible business on or after July first,
two thousand [thirteen] FIFTEEN unless:
  (1)  prior to such date such business has purchased, leased or entered
into a contract to purchase or lease  premises  in  the  eligible  Lower
Manhattan area or a parcel on which will be constructed such premises;
  (2)  prior to such date improvements have been commenced on such prem-
ises or parcel, which improvements will meet the requirements of  subdi-
vision (e) of section twenty-five-dd of this article relating to expend-
itures for improvements;
  (3) prior to such date such business submits a preliminary application
for a certification of eligibility to such mayor or such agency or agen-
cies with respect to a proposed relocation to such premises; and

A. 7806                             9

  (4)  such  business relocates to such premises as provided in subdivi-
sion (j) of section twenty-five-dd of this article not later than  thir-
ty-six  months  or,  in  a  case  in which the expenditures made for the
improvements specified in paragraph  two  of  this  subdivision  are  in
excess  of fifty million dollars within seventy-two months from the date
of submission of such preliminary application.
  S 3. Subdivision (b) of section 22-622 of the administrative  code  of
the  city of New York, as amended by chapter 131 of the laws of 2008, is
amended to read as follows:
  (b) No eligible business shall  be  authorized  to  receive  a  credit
against  tax  or  a  reduction  in  base  rent  subject to tax under the
provisions of this chapter, and of title eleven of the code as described
in subdivision (a) of this section, until the premises with  respect  to
which  it is claiming the credit meet the requirements in the definition
of eligible premises and until it has obtained a certification of eligi-
bility from the mayor or an agency designated by the mayor, and an annu-
al certification from the mayor or an agency designated by the mayor  as
to the number of eligible aggregate employment shares maintained by such
eligible  business  that  may qualify for obtaining a tax credit for the
eligible business' taxable year. Any written documentation submitted  to
the mayor or such agency or agencies in order to obtain any such certif-
ication  shall  be  deemed  a written instrument for purposes of section
175.00 of the penal law. Application fees for such certifications  shall
be  determined by the mayor or such agency or agencies. No certification
of eligibility shall be issued to an eligible business on or after  July
first, two thousand [thirteen] FIFTEEN unless:
  (1)  prior to such date such business has purchased, leased or entered
into a contract to purchase or lease particular premises or a parcel  on
which  will  be constructed such premises or already owned such premises
or parcel;
  (2) prior to such date improvements have been commenced on such  prem-
ises or parcel which improvements will meet the requirements of subdivi-
sion  (e) of section 22-621 of this chapter relating to expenditures for
improvements;
  (3) prior to such date such business submits a preliminary application
for a certification of eligibility to such mayor or such agency or agen-
cies with respect to a proposed relocation to such particular  premises;
and
  (4) such business relocates to such particular premises not later than
thirty-six  months  or,  in  a  case  in which the expenditures made for
improvements specified in paragraph  two  of  this  subdivision  are  in
excess  of fifty million dollars within seventy-two months from the date
of submission of such preliminary application.
  S 4. Subdivision (b) of section 22-624 of the administrative  code  of
the  city of New York, as amended by chapter 131 of the laws of 2008, is
amended to read as follows:
  (b) No eligible business or special eligible business shall be author-
ized to receive a credit against tax under the provisions of this  chap-
ter,  and of title eleven of the code as described in subdivision (a) of
this section, until the premises with respect to which  it  is  claiming
the  credit meet the requirements in the definition of eligible premises
and until it has obtained a certification of eligibility from the  mayor
or  an  agency designated by the mayor, and an annual certification from
the mayor or an agency designated by the  mayor  as  to  the  number  of
eligible  aggregate  employment shares maintained by such eligible busi-
ness or special eligible business that may qualify for obtaining  a  tax

A. 7806                            10

credit  for  the  eligible  business'  taxable year. No special eligible
business shall be authorized to receive a credit against tax  under  the
provisions  of  this  chapter and of title eleven of the code unless the
number of relocated employee base shares calculated pursuant to subdivi-
sion  (o)  of section 22-623 of this chapter is equal to or greater than
the lesser of twenty-five percent of the number of New  York  city  base
shares  calculated  pursuant  to subdivision (p) of such section 22-623,
and two hundred  fifty  employment  shares.  Any  written  documentation
submitted to the mayor or such agency or agencies in order to obtain any
such  certification shall be deemed a written instrument for purposes of
section 175.00 of the penal  law.  Application  fees  for  such  certif-
ications shall be determined by the mayor or such agency or agencies. No
certification  of eligibility shall be issued to an eligible business on
or after July first, two thousand [thirteen] FIFTEEN unless:
  (1) prior to such date such business has purchased, leased or  entered
into  a  contract  to  purchase  or lease premises in the eligible Lower
Manhattan area or a parcel on which will be constructed such premises;
  (2) prior to such date improvements have been commenced on such  prem-
ises  or parcel, which improvements will meet the requirements of subdi-
vision (e) of section 22-623 of this chapter  relating  to  expenditures
for improvements;
  (3) prior to such date such business submits a preliminary application
for a certification of eligibility to such mayor or such agency or agen-
cies with respect to a proposed relocation to such premises; and
  (4) such business relocates to such premises not later than thirty-six
months or, in a case in which the expenditures made for the improvements
specified  in  paragraph  two of this subdivision are in excess of fifty
million dollars within seventy-two months from the date of submission of
such preliminary application.
  S 5. This act shall take effect immediately.

                                 PART E

  Section 1. Paragraph 1 of subdivision  (b)  of  section  25-s  of  the
general  city  law,  as  amended  by chapter 406 of the laws of 2010, is
amended to read as follows:
  (1) non-residential premises that are  wholly  contained  in  property
that  is eligible to obtain benefits under title two-D or two-F of arti-
cle four of the real property tax law, or would be eligible  to  receive
benefits  under  such  article  except that such property is exempt from
real property taxation and the requirements of paragraph (b) of subdivi-
sion seven of section four hundred eighty-nine-dddd of such title two-D,
or the requirements of subparagraph (ii) of paragraph (b) of subdivision
five of section four hundred eighty-nine-cccccc  of  such  title  two-F,
whichever is applicable, have not been satisfied, provided that applica-
tion for such benefits was made after May third, nineteen hundred eight-
y-five  and  prior  to July first, two thousand [thirteen] FIFTEEN, that
construction or renovation of such premises was described in such appli-
cation, that such premises have  been  substantially  improved  by  such
construction  or  renovation  so  described,  that  the minimum required
expenditure as defined in such title two-D or two-F, whichever is appli-
cable, has been made, and that such  real  property  is  located  in  an
eligible area; or
  S  2.  Paragraph  3  of subdivision (b) of section 25-s of the general
city law, as amended by chapter 406 of the laws of 2010, is  amended  to
read as follows:

A. 7806                            11

  (3) non-residential premises that are wholly contained in real proper-
ty  that  has obtained approval after October thirty-first, two thousand
and prior to July first, two thousand [thirteen] FIFTEEN  for  financing
by  an  industrial  development  agency  established pursuant to article
eighteen-A  of  the  general municipal law, provided that such financing
has been used in whole or in part to substantially improve such premises
(by construction or renovation), and that expenditures  have  been  made
for  improvements  to  such real property in excess of ten per centum of
the value at which such real property was assessed for tax purposes  for
the  tax  year  in which such improvements commenced, that such expendi-
tures have been made within thirty-six months after the earlier  of  (i)
the  issuance  by  such  agency of bonds for such financing, or (ii) the
conveyance of title to such property to such agency, and that such  real
property is located in an eligible area; or
  S  3.  Paragraph  5  of subdivision (b) of section 25-s of the general
city law, as amended by chapter 406 of the laws of 2010, is  amended  to
read as follows:
  (5) non-residential premises that are wholly contained in real proper-
ty  owned  by  such  city or the New York state urban development corpo-
ration, or a subsidiary thereof, a  lease  for  which  was  approved  in
accordance with the applicable provisions of the charter of such city or
by  the  board  of  directors of such corporation, and such approval was
obtained after October thirty-first, two  thousand  and  prior  to  July
first,  two  thousand  [thirteen]  FIFTEEN, provided, however, that such
premises were constructed or renovated subsequent to such approval, that
expenditures have been made subsequent to such approval for improvements
to such real property (by construction or renovation) in excess  of  ten
per centum of the value at which such real property was assessed for tax
purposes  for  the  tax  year in which such improvements commenced, that
such expenditures have been made  within  thirty-six  months  after  the
effective  date of such lease, and that such real property is located in
an eligible area; or
  S 4. Paragraph 2 of subdivision (c) of section  25-t  of  the  general
city  law,  as amended by chapter 406 of the laws of 2010, is amended to
read as follows:
  (2) No eligible energy user, qualified eligible energy  user,  on-site
cogenerator,  or clean on-site cogenerator shall receive a rebate pursu-
ant to this article until it  has  obtained  a  certification  from  the
appropriate  city agency in accordance with a local law enacted pursuant
to this section. No such certification for a qualified  eligible  energy
user  shall  be issued on or after November first, two thousand. No such
certification of any other eligible energy user, on-site cogenerator, or
clean on-site cogenerator shall be issued on or after  July  first,  two
thousand [thirteen] FIFTEEN.
  S  5.  Paragraph  1 of subdivision (a) of section 25-aa of the general
city law, as amended by chapter 406 of the laws of 2010, is  amended  to
read as follows:
  (1) is eligible to obtain benefits under title two-D or two-F of arti-
cle  four  of the real property tax law, or would be eligible to receive
benefits under such title except that such property is exempt from  real
property  taxation  and the requirements of paragraph (b) of subdivision
seven of section four hundred eighty-nine-dddd of such title  two-D,  or
the  requirements  of  subparagraph (ii) of paragraph (b) of subdivision
five of section four hundred eighty-nine-cccccc  of  such  title  two-F,
whichever  is  applicable,  of  the  real property tax law have not been
satisfied, provided that application for such benefits  was  made  after

A. 7806                            12

the  thirtieth  day of June, nineteen hundred ninety-five and before the
first day of July, two thousand [thirteen] FIFTEEN, that construction or
renovation of such building or structure was described in such  applica-
tion, that such building or structure has been substantially improved by
such  construction  or  renovation,  and  (i)  that the minimum required
expenditure as defined in such title has been made, or (ii) where  there
is   no  applicable  minimum  required  expenditure,  the  building  was
constructed within such period or periods of time established  by  title
two-D  or  two-F,  whichever  is applicable, of article four of the real
property tax law for construction of a new building or structure; or
  S 6. Paragraphs 2 and 3 of subdivision (a) of  section  25-aa  of  the
general  city  law,  as  amended by chapter 406 of the laws of 2010, are
amended to read as follows:
  (2) has obtained approval after the thirtieth day  of  June,  nineteen
hundred  ninety-five  and  before  the  first  day of July, two thousand
[thirteen] FIFTEEN, for financing by an  industrial  development  agency
established pursuant to article eighteen-A of the general municipal law,
provided  that  such  financing  has  been  used  in whole or in part to
substantially improve such building  or  structure  by  construction  or
renovation,  that  expenditures  have been made for improvements to such
real property in excess of twenty per centum of the value at which  such
real  property  was  assessed for tax purposes for the tax year in which
such improvements commenced, and that such expenditures have  been  made
within  thirty-six  months after the earlier of (i) the issuance by such
agency of bonds for such financing, or (ii) the conveyance of  title  to
such building or structure to such agency; or
  (3)  is  owned  by  the  city  of New York or the New York state urban
development corporation, or a subsidiary corporation  thereof,  a  lease
for  which  was approved in accordance with the applicable provisions of
the charter of such city or by the board of  directors  of  such  corpo-
ration,  as  the  case  may be, and such approval was obtained after the
thirtieth day of June, nineteen hundred ninety-five and before the first
day of July, two thousand [thirteen] FIFTEEN, provided that expenditures
have been made for improvements to such real property in excess of twen-
ty per centum of the value at which such real property was assessed  for
tax  purposes for the tax year in which such improvements commenced, and
that such expenditures have been made within thirty-six months after the
effective date of such lease; or
  S 7. Subdivision (f) of section 25-bb of  the  general  city  law,  as
amended  by  chapter  406  of  the  laws  of 2010, is amended to read as
follows:
  (f) Application and certification. An owner or lessee of a building or
structure located in an eligible revitalization area,  or  an  agent  of
such  owner  or  lessee,  may apply to such department of small business
services for certification that such building or structure is an  eligi-
ble  building  or  targeted  eligible  building  meeting the criteria of
subdivision (a) or  (q)  of  section  twenty-five-aa  of  this  article.
Application for such certification must be filed after the thirtieth day
of  June,  nineteen  hundred ninety-five and before a building permit is
issued for the construction or renovation required by such  subdivisions
and  before  the  first  day  of  July, two thousand [thirteen] FIFTEEN,
provided that no certification for a targeted eligible building shall be
issued after October thirty-first, two thousand. Such application  shall
identify expenditures to be made that will affect eligibility under such
subdivision  (a) or (q). Upon completion of such expenditures, an appli-
cant shall supplement such application to provide information (i) estab-

A. 7806                            13

lishing that the criteria of such subdivision (a) or (q) have been  met;
(ii) establishing a basis for determining the amount of special rebates,
including a basis for an allocation of the special rebate among eligible
revitalization area energy users purchasing or otherwise receiving ener-
gy  services  from  an  eligible  redistributor of energy or a qualified
eligible redistributor of energy; and (iii) supporting an allocation  of
charges  for energy services between eligible charges and other charges.
Such department shall certify a building or  structure  as  an  eligible
building  or targeted eligible building after receipt and review of such
information and upon a determination that such  information  establishes
that  the  building  or  structure  qualifies as an eligible building or
targeted eligible building. Such  department  shall  mail  such  certif-
ication  or  notice thereof to the applicant upon issuance. Such certif-
ication shall remain in effect provided the  eligible  redistributor  of
energy or qualified eligible redistributor of energy reports any changes
that  materially affect the amount of the special rebates to which it is
entitled or the amount of reduction required by subdivision (c) of  this
section  in  an  energy services bill of an eligible revitalization area
energy user and otherwise complies with the requirements of  this  arti-
cle.  Such department shall notify the private utility or public utility
service required to make a special rebate to such redistributor  of  the
amount  of  such special rebate established at the time of certification
and any changes in such amount and any suspension or termination by such
department of certification under this subdivision. Such department  may
require  some  or all of the information required as part of an applica-
tion or other report be provided by a licensed engineer.
  S 8. Paragraph 1 of subdivision (i) of section 22-601 of the  adminis-
trative  code  of the city of New York, as amended by chapter 406 of the
laws of 2010, is amended to read as follows:
  (1) Non-residential premises that are  wholly  contained  in  property
that  is  eligible  to  obtain  benefits under part four or part five of
subchapter two of chapter two of title eleven of this code, or would  be
eligible to receive benefits under such chapter except that such proper-
ty  is  exempt from real property taxation and the requirements of para-
graph two of subdivision g of  section  11-259  of  this  code,  or  the
requirements  of  subparagraph  (b) of paragraph two of subdivision e of
section 11-270 of this code, whichever  is  applicable,  have  not  been
satisfied,  provided  that  application for such benefits was made after
May third, nineteen hundred eighty-five and prior  to  July  first,  two
thousand  [thirteen]  FIFTEEN,  that  construction or renovation of such
premises was described in such application, that such premises have been
substantially improved by such construction or renovation so  described,
that  the  minimum  required expenditure as defined in such part four or
part five, whichever is applicable, has been made, and  that  such  real
property is located in an eligible area; or
  S  9. Paragraph 3 of subdivision (i) of section 22-601 of the adminis-
trative code of the city of New York, as amended by chapter 406  of  the
laws of 2010, is amended to read as follows:
  (3) non-residential premises that are wholly contained in real proper-
ty  that  has obtained approval after October thirty-first, two thousand
and prior to July first, two thousand [thirteen] FIFTEEN  for  financing
by  an  industrial  development  agency  established pursuant to article
eighteen-A of the general municipal law, provided  that  such  financing
has been used in whole or in part to substantially improve such premises
(by  construction  or  renovation), and that expenditures have been made
for improvements to such real property in excess of ten  per  centum  of

A. 7806                            14

the  value at which such real property was assessed for tax purposes for
the tax year in which such improvements commenced,  that  such  expendi-
tures  have  been made within thirty-six months after the earlier of (i)
the  issuance  by  such  agency of bonds for such financing, or (ii) the
conveyance of title to such property to such agency, and that such  real
property is located in an eligible area; or
  S 10. Paragraph 5 of subdivision (i) of section 22-601 of the adminis-
trative  code  of the city of New York, as amended by chapter 406 of the
laws of 2010, is amended to read as follows:
  (5) non-residential premises that are wholly contained in real proper-
ty owned by such city or the New York  state  urban  development  corpo-
ration,  or  a  subsidiary  thereof,  a  lease for which was approved in
accordance with the applicable provisions of the charter of such city or
by the board of directors of such corporation,  and  such  approval  was
obtained  after  October  thirty-first,  two  thousand and prior to July
first, two thousand [thirteen] FIFTEEN,  provided,  however,  that  such
premises were constructed or renovated subsequent to such approval, that
expenditures have been made subsequent to such approval for improvements
to  such  real property (by construction or renovation) in excess of ten
per centum of the value at which such real property was assessed for tax
purposes for the tax year in which  such  improvements  commenced,  that
such  expenditures  have  been  made  within thirty-six months after the
effective date of such lease, and that such real property is located  in
an eligible area; or
  S 11. Paragraph 1 of subdivision (c) of section 22-602 of the adminis-
trative  code  of the city of New York, as amended by chapter 406 of the
laws of 2010, is amended to read as follows:
  (1) No eligible energy user, qualified eligible energy  user,  on-site
cogenerator,  clean  on-site cogenerator or special eligible energy user
shall receive a rebate pursuant to this chapter until it has obtained  a
certification  as  an  eligible  energy  user, qualified eligible energy
user, on-site cogenerator, clean on-site cogenerator or special eligible
energy user, respectively,  from  the  commissioner  of  small  business
services.  No  such  certification  for a qualified eligible energy user
shall be issued on or after July first,  two  thousand  three.  No  such
certification  of any other eligible energy user, on-site cogenerator or
clean on-site cogenerator shall be issued on or after  July  first,  two
thousand   [thirteen]   FIFTEEN.  The  commissioner  of  small  business
services, after notice and hearing, may revoke  a  certification  issued
pursuant to this subdivision where it is found that eligibility criteria
have  not  been  met  or  that  compliance with conditions for continued
eligibility has not been maintained. The corporation counsel  may  main-
tain a civil action to recover an amount equal to any benefits improper-
ly obtained.
  S 12. This act shall take effect immediately.

                                 PART F

  Section  1.  Subparagraph  (b-2)  of  paragraph  2 of subdivision i of
section 11-704 of the administrative code of the city of  New  York,  as
amended  by  chapter  203  of  the  laws  of 2009, is amended to read as
follows:
  (b-2) The amount of the special reduction allowed by this  subdivision
with  respect  to  a lease other than a sublease commencing between July
first, two thousand five and June  thirtieth,  two  thousand  [thirteen]

A. 7806                            15

FIFTEEN  with  an  initial  or renewal lease term of at least five years
shall be determined as follows:
  (i)  For  the  base year the amount of such special reduction shall be
equal to the base rent for the base year.
  (ii) For the first, second,  third  and  fourth  twelve-month  periods
following  the  base  year the amount of such special reduction shall be
equal to the lesser of (A) the base  rent  for  each  such  twelve-month
period or (B) the base rent for the base year.
  S 2. This act shall take effect immediately.

                                 PART G

  Section  1.  Subdivision 9 of section 499-aa of the  real property tax
law, as amended by chapter 306 of the laws of 2010, is amended  to  read
as follows:
  9.  "Eligibility  period." The period commencing April first, nineteen
hundred ninety-five and terminating  March  thirty-first,  two  thousand
one,  provided,  however, that with respect to eligible premises defined
in subparagraph (i) of paragraph (b) of subdivision ten of this section,
the period commencing July first,  two  thousand  and  terminating  June
thirtieth,  two  thousand  [fourteen]  SIXTEEN,  and  provided, further,
however, that with respect to eligible premises defined in  subparagraph
(ii)  of  paragraph  (b)  or  paragraph  (c)  of subdivision ten of this
section, the period commencing July first, two thousand five and  termi-
nating June thirtieth, two thousand [fourteen] SIXTEEN.
  S  2.  Subparagraph (iii) of paragraph (a) of subdivision 3 of section
499-cc of the real property tax law, as amended by chapter  306  of  the
laws of 2010, is amended to read as follows:
  (iii)  With  respect  to the eligible premises defined in subparagraph
(ii) of paragraph (b) or paragraph (c) of  subdivision  ten  of  section
four  hundred ninety-nine-aa of this title and for purposes of determin-
ing whether the amount of expenditures required by  subdivision  one  of
this  section  have  been satisfied, expenditures on improvements to the
common areas of an eligible building shall be included only if  work  on
such  improvements  commenced  and the expenditures are made on or after
July first, two thousand five and on or  before  December  thirty-first,
two thousand [fourteen] SIXTEEN; provided, however, that expenditures on
improvements  to  the common areas of an eligible building made prior to
three years before the lease commencement date shall not be included.
  S 3. This act shall take effect immediately.
  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 G of this act shall  be
as specifically set forth in the last section of such Parts.