[ ] is old law to be omitted.
LBD12674-02-6
S. 6409--A 2 A. 9009--A
the tax law, in relation to extending the empire state commercial
production tax credit (Part J); to amend chapter 604 of the laws of
2011, amending the tax law relating to the credit for companies who
provide transportation to people with disabilities, in relation to
extending the expiration of such provision (Part K); to amend part I
of chapter 58 of the laws of 2006, amending the tax law relating to
providing an enhanced earned income tax credit, in relation to making
the enhanced earned income tax credit permanent (Part L); to amend
part N of chapter 61 of the laws of 2005 amending the tax law relating
to certain transactions and related information and relating to the
voluntary compliance initiative, in relation to permanently extending
the disclosure and penalty provisions for transactions that present
the potential for tax avoidance (Part M); to amend the tax law, in
relation to extending the clean heating fuel credit for three years
and updating the credit to reflect new minimum biodiesel fuel thresh-
olds (Part N); to amend the economic development law and the tax law,
in relation to extending the excelsior jobs program for five years
(Part O); to amend the tax law and the administrative code of the City
of New York in relation to making corrections to the corporate tax
reform provisions (Part P); to amend the tax law and the administra-
tive code of the city of New York, in relation to the time for filing
reports (Part Q); to amend the tax law and the administrative code of
the city of New York, in relation to the business income base rate and
expanding the small business subtraction modification (Part R); to
amend the education law and the tax law, in relation to enacting the
"parental choice in education act" (Part S); to amend the tax law, in
relation to establishing a tax credit for New York state thruway tolls
(Part T); to amend chapter 109 of the laws of 2006 amending the tax
law and other laws relating to providing exemptions, reimbursements
and credits from various taxes for certain alternative fuels, in
relation to extending the alternative fuels tax exemptions for five
years (Part U); to amend the tax law, in relation to exempting from
alcoholic beverage tax certain alcoholic beverages furnished at no
charge by certain licensees to customers or prospective customers at a
tasting held in accordance with the alcoholic beverage control law,
and to expand the beer production credit to include wine, liquor and
cider (Part V); to amend the tax law, in relation to authorizing
jeopardy assessments on cigarette and tobacco product taxes assessed
under article 20 thereof (Part W); to amend the tax law and the admin-
istrative code of the city of New York, in relation to allowing room
remarketers to purchase occupancies from hotel operators exempt from
sales tax under certain circumstances (Part X); to amend the tax law,
in relation to charitable contributions and charitable activities
being considered in determining domicile for estate tax purposes (Part
Y); to amend the state finance law, in relation to creating the
aviation purpose account and ensuring that the funds deposited in the
aviation purpose account are used for airport improvement projects; to
amend the tax law, in relation to provide for the distribution of
revenues under section 301-e of such law; to exempt sales of fuel sold
for use in commercial aircraft and general aviation aircraft from the
prepayment of sales tax imposed pursuant to the authority of section
1102(a) (1) (ii) of such law; and to exclude sales of fuel sold for
use in commercial aircraft and general aviation aircraft from the
operation of sales and use taxes imposed pursuant to the authority of
section 1210(a) of such law (Part Z); to amend the racing, pari-mutuel
wagering and breeding law, in relation to equine lab testing provider
S. 6409--A 3 A. 9009--A
restrictions removal (Part AA); to amend the racing, pari-mutuel
wagering and breeding law and the tax law, in relation to reducing
purse amounts paid from the VLT program and to increasing racing regu-
latory fee (Part BB); to amend the racing, pari-mutuel wagering and
breeding law, in relation to the timing of harness track reimburse-
ments and other technical amendments (Part CC); to amend the tax law,
in relation to the payment of vendors' fees (Part DD); to amend the
tax law, in relation to vendor fees at vendor tracks (Part EE); to
amend the racing, pari-mutuel wagering and breeding law, in relation
to licenses for simulcast facilities, sums relating to track simul-
cast, simulcast of out-of-state thoroughbred races, simulcasting of
races run by out-of-state harness tracks and distributions of wagers;
to amend chapter 281 of the laws of 1994 amending the racing, pari-mu-
tuel wagering and breeding law and other laws relating to simulcast-
ing; to amend chapter 346 of the laws of 1990 amending the racing,
pari-mutuel wagering and breeding law and other laws relating to
simulcasting and the imposition of certain taxes, in relation to
extending certain provision thereof; and to amend the racing, pari-mu-
tuel and breeding law, in relation to extending certain provisions
thereof (Part FF); to amend the tax law, in relation to capital awards
to vendor tracks (Part GG); and to amend the state finance law, in
relation to allocations from the commercial gaming revenue fund; to
amend the tax law, in relation to commissions payable to certain
vendor racetracks (Part HH); to amend the tax law, in relation to
further clarifying disclosure procedures regarding medical marihuana
(Part II); to amend the real property tax law, in relation to STAR
recoupment program (Part JJ); and to amend the tax law and the state
finance law, in relation to the fees associated with a certificate of
registration and decal imposed by article 21 of the tax law for
certain vehicles operating on public highways in New York state (Part
KK)
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. This act enacts into law major components of legislation
which are necessary to implement the state fiscal plan for the 2016-2017
state fiscal year. Each component is wholly contained within a Part
identified as Parts A through KK. 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 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. Paragraph (a) of subdivision 6 of section 425 of the real
property tax law, as amended by chapter 6 of the laws of 2010, and as
further amended by subdivision (b) of section 1 of part W of chapter 56
of the laws of 2010, is amended to read as follows:
(a) Generally. All owners of the property who primarily reside thereon
AND WHO ARE NOT SUBJECT TO THE PROVISIONS OF SUBDIVISION SIXTEEN OF THIS
S. 6409--A 4 A. 9009--A
SECTION must jointly file an application for exemption with the assessor
on or before the appropriate taxable status date. Such application may
be filed by mail if it is enclosed in a postpaid envelope properly
addressed to the appropriate assessor, deposited in a post office or
official depository under the exclusive care of the United States postal
service, and postmarked by the United States postal service on or before
the applicable taxable status date. Each such application shall be made
on a form prescribed by the commissioner, which shall require the appli-
cant or applicants to agree to notify the assessor if their primary
residence changes while their property is receiving the exemption. The
assessor may request that proof of residency be submitted with the
application. If the applicant requests a receipt from the assessor as
proof of submission of the application, the assessor shall provide such
receipt. If such request is made by other than personal request, the
applicant shall provide the assessor with a self-addressed postpaid
envelope in which to mail the receipt.
S 2. Section 425 of the real property tax law is amended by adding a
new subdivision 16 to read as follows:
16. TRANSITION TO PERSONAL INCOME TAX CREDIT. (A) BEGINNING WITH
ASSESSMENT ROLLS USED TO LEVY SCHOOL DISTRICT TAXES FOR THE TWO THOUSAND
SIXTEEN--TWO THOUSAND SEVENTEEN SCHOOL YEAR, NO APPLICATION FOR AN
EXEMPTION UNDER THIS SECTION MAY BE FILED OR APPROVED UNLESS AT LEAST
ONE OF THE APPLICANTS HELD TITLE TO THE PROPERTY ON THE TAXABLE STATUS
DATE OF THE ASSESSMENT ROLL THAT WAS USED TO LEVY SCHOOL DISTRICT TAXES
FOR THE TWO THOUSAND FIFTEEN--TWO THOUSAND SIXTEEN SCHOOL YEAR AND THE
PROPERTY WAS GRANTED AN EXEMPTION PURSUANT TO THIS SECTION ON THAT
ASSESSMENT ROLL. IN THE EVENT THAT AN APPLICATION IS SUBMITTED TO THE
ASSESSOR THAT CANNOT BE APPROVED DUE TO THIS RESTRICTION, THE ASSESSOR
SHALL NOTIFY THE APPLICANT THAT HE OR SHE IS REQUIRED BY LAW TO DENY THE
APPLICATION, BUT THAT, IN LIEU OF A STAR EXEMPTION, THE APPLICANT MAY
CLAIM THE PERSONAL INCOME TAX CREDIT AUTHORIZED BY SUBSECTION (EEE) OF
SECTION SIX HUNDRED SIX OF THE TAX LAW IF ELIGIBLE, AND THAT THE APPLI-
CANT MAY CONTACT THE DEPARTMENT OF TAXATION AND FINANCE FOR FURTHER
INFORMATION. THE COMMISSIONER SHALL PROVIDE A FORM FOR ASSESSORS TO
USE, AT THEIR OPTION, WHEN MAKING THIS NOTIFICATION. NO STAR EXEMPTION
MAY BE GRANTED ON THE BASIS OF AN APPLICATION THAT IS NOT APPROVABLE DUE
TO THIS RESTRICTION.
(B) IF THE OWNERS OF A PARCEL THAT IS RECEIVING THE STAR EXEMPTION
AUTHORIZED BY THIS SECTION WANT TO CLAIM THE PERSONAL INCOME TAX CREDIT
AUTHORIZED BY SUBSECTION (EEE) OF SECTION SIX HUNDRED SIX OF THE TAX LAW
IN LIEU OF SUCH EXEMPTION, THEY ALL MUST RENOUNCE THAT EXEMPTION IN THE
MANNER PROVIDED BY SECTION FOUR HUNDRED NINETY-SIX OF THIS CHAPTER, AND
MUST PAY ANY REQUIRED TAXES, INTEREST AND PENALTIES, ON OR BEFORE DECEM-
BER THIRTY-FIRST OF THE TAXABLE YEAR FOR WHICH THEY WANT TO CLAIM THE
CREDIT. ANY SUCH RENUNCIATION SHALL BE IRREVOCABLE.
(C) THE PROVISIONS OF THIS SUBDIVISION SHALL APPLY TO ALL APPLICATIONS
FOR STAR EXEMPTIONS BEGINNING WITH ASSESSMENT ROLLS USED TO LEVY SCHOOL
DISTRICT TAXES FOR THE TWO THOUSAND SIXTEEN--TWO THOUSAND SEVENTEEN
SCHOOL YEAR, INCLUDING THOSE SUBMITTED PRIOR TO THE EFFECTIVE DATE OF
THIS SUBDIVISION. IF ANY APPLICATION WAS APPROVED PRIOR TO THE EFFECTIVE
DATE OF THIS SUBDIVISION THAT IS NOT APPROVABLE HEREUNDER, SUCH APPROVAL
SHALL BE DEEMED VOID, AND THE ASSESSOR SHALL PROVIDE THE APPLICANT WITH
THE NOTICE REQUIRED BY PARAGRAPH (A) OF THIS SUBDIVISION.
S 3. Subdivision 2 of section 496 of the real property tax law, as
added by section 3 of part N of chapter 58 of the laws of 2011, is
amended to read as follows:
S. 6409--A 5 A. 9009--A
2. An application to renounce an exemption shall be made on a form
prescribed by the commissioner and shall be filed with the county direc-
tor of real property tax services no later than ten years after the levy
of taxes upon the assessment roll on which the renounced exemption
appears. The county director, after consulting with the assessor as
appropriate, shall compute the total amount owed on account of the
renounced exemption as follows:
(a) For each assessment roll on which the renounced exemption appears,
the assessed value that was exempted shall be multiplied by the tax rate
or rates that were applied to that assessment roll. Interest shall then
be added to each such product at the rate prescribed by section nine
hundred twenty-four-a of this chapter or such other law as may be appli-
cable for each month or portion thereon since the levy of taxes upon
such assessment roll.
(b) The sum of the calculations made pursuant to paragraph (a) of this
subdivision with respect to all of the assessment rolls in question
shall be determined.
(c) A processing fee of five hundred dollars shall be added to the sum
determined pursuant to paragraph (b) of this subdivision, UNLESS THE
PROVISIONS OF PARAGRAPH (D) OF THIS SUBDIVISION ARE APPLICABLE.
(D) IF THE APPLICANT IS RENOUNCING A STAR EXEMPTION IN ORDER TO QUALI-
FY FOR THE PERSONAL INCOME TAX CREDIT AUTHORIZED BY SUBSECTION (EEE) OF
SECTION SIX HUNDRED SIX OF THE TAX LAW, AND NO OTHER EXEMPTIONS ARE
BEING RENOUNCED ON THE SAME APPLICATION, NO PROCESSING FEE SHALL BE
APPLICABLE.
S 4. Subdivision 3 of section 520 of the real property tax law, as
added by chapter 635 of the laws of 1978, is amended to read as follows:
3. For purposes of any fiscal year or years during which title to such
property is transferred, such property shall be deemed to have been
omitted and the assessed value thereof shall be entered on the assess-
ment roll to be used for the next tax levy by or for each municipal
corporation in which such property is located in the same manner as
provided by title three of article five of this chapter with respect to
a parcel omitted from the assessment roll of the previous year. A pro
rata tax shall be extended against the property for the unexpired
portion of each fiscal year. Such real property shall be taxed at the
tax rate or tax rates for the fiscal year during which the transfer
occurred. The amount of tax or taxes levied pursuant to this subdivi-
sion shall be deducted from the aggregate amount of taxes to be levied
for the fiscal year immediately succeeding the fiscal year during which
the transfer occurred; PROVIDED, HOWEVER, THAT WHERE THE PROPERTY IS
RECEIVING A SCHOOL TAX RELIEF (STAR) EXEMPTION AUTHORIZED BY SECTION
FOUR HUNDRED TWENTY-FIVE OF THIS CHAPTER, THE PORTION OF THE TAX OR
TAXES LEVIED THAT EQUALS THE RECOVERED STAR TAX SAVINGS SHALL BE APPLIED
TO REDUCE THE AMOUNT OF AID PAYABLE TO THE SCHOOL DISTRICT UNDER SUBDI-
VISION THREE OF SECTION THIRTEEN HUNDRED SIX-A OF THIS CHAPTER.
S 5. Subdivision 5 of section 520 of the real property tax law is
REPEALED.
S 6. Section 606 of the tax law is amended by adding a new subsection
(eee) to read as follows:
(EEE) SCHOOL TAX RELIEF (STAR) CREDIT. (1) DEFINITIONS. FOR PURPOSES
OF THIS SUBSECTION:
(A) "QUALIFIED TAXPAYER" MEANS A RESIDENT INDIVIDUAL OF THE STATE, WHO
MAINTAINED HIS OR HER PRIMARY RESIDENCE IN THIS STATE ON DECEMBER THIR-
TY-FIRST OF THE TAXABLE YEAR, WHO WAS AN OWNER OF THAT PROPERTY ON THAT
DATE, WHO CANNOT RECEIVE THE STAR EXEMPTION ON THAT PROPERTY EITHER
S. 6409--A 6 A. 9009--A
BECAUSE (I) HE OR SHE IS PRECLUDED FROM FILING AN APPLICATION FOR THE
STAR EXEMPTION ON THAT PROPERTY PURSUANT TO PARAGRAPH (A) OF SUBDIVISION
SIXTEEN OF SECTION FOUR HUNDRED TWENTY-FIVE OF THE REAL PROPERTY TAX
LAW, OR BECAUSE (II) HE OR SHE HAS IRREVOCABLY RENOUNCED HIS OR HER
CLAIM TO SUCH EXEMPTION IN CONJUNCTION WITH ALL OTHER OWNERS PURSUANT TO
PARAGRAPH (B) OF SUCH SUBDIVISION, AND WHO IS REQUIRED OR CHOOSES TO
FILE A RETURN UNDER THIS ARTICLE.
(B) "AFFILIATED INCOME" SHALL MEAN THE COMBINED INCOME OF ALL OF THE
OWNERS OF THE PARCEL WHO RESIDED PRIMARILY THEREON AS OF DECEMBER THIR-
TY-FIRST OF THE TAXABLE YEAR, AND OF ANY OWNERS' SPOUSES RESIDING PRIMA-
RILY THEREON AS OF SUCH DATE; PROVIDED THAT THE INCOME TO BE SO COMBINED
SHALL BE THE "ADJUSTED GROSS INCOME" FOR THE TAXABLE YEAR AS REPORTED
FOR FEDERAL INCOME TAX PURPOSES, OR THAT WOULD BE REPORTED AS ADJUSTED
GROSS INCOME IF A FEDERAL INCOME TAX RETURN WERE REQUIRED TO BE FILED,
REDUCED BY DISTRIBUTIONS, TO THE EXTENT INCLUDED IN FEDERAL ADJUSTED
GROSS INCOME, RECEIVED FROM AN INDIVIDUAL RETIREMENT ACCOUNT AND AN
INDIVIDUAL RETIREMENT ANNUITY.
(C) "ASSOCIATED FISCAL YEAR" MEANS THE SCHOOL DISTRICT FISCAL YEAR
THAT BEGAN ON JULY FIRST OF THE TAXABLE YEAR OR, IN THE CASE OF A CITY
SCHOOL DISTRICT THAT IS SUBJECT TO ARTICLE FIFTY-TWO OF THE EDUCATION
LAW, THE CITY FISCAL YEAR THAT BEGAN ON JULY FIRST OF THE TAXABLE YEAR.
(D) "OWNER" MEANS:
(I) A PERSON WHO OWNS A PARCEL IN FEE SIMPLE ABSOLUTE OR AS A TENANT
IN COMMON, A JOINT TENANT OR A TENANT BY THE ENTIRETY,
(II) AN OWNER OF A PRESENT INTEREST IN A PARCEL UNDER A LIFE ESTATE,
(III) A VENDEE IN POSSESSION UNDER AN INSTALLMENT CONTRACT OF SALE,
(IV) A BENEFICIAL OWNER UNDER A TRUST,
(V) A TENANT-STOCKHOLDER OF A COOPERATIVE APARTMENT CORPORATION WHO
RESIDES IN A PORTION OF REAL PROPERTY OWNED BY SUCH COOPERATIVE APART-
MENT CORPORATION, TO THE EXTENT REPRESENTED BY HIS OR HER SHARE OR
SHARES OF STOCK IN SUCH CORPORATION AS DETERMINED BY ITS OR THEIR
PROPORTIONAL RELATIONSHIP TO THE TOTAL OUTSTANDING STOCK OF THE CORPO-
RATION, INCLUDING THAT OWNED BY THE CORPORATION,
(VI) A RESIDENT OF A FARM DWELLING THAT IS OWNED EITHER BY A CORPO-
RATION OF WHICH THE RESIDENT IS A SHAREHOLDER, A PARTNERSHIP OF WHICH
THE RESIDENT IS A PARTNER, OR BY A LIMITED LIABILITY COMPANY OF WHICH
THE RESIDENT IS AN OWNER, OR
(VII) A RESIDENT OF A DWELLING, OTHER THAN A FARM DWELLING, THAT IS
OWNED BY A LIMITED PARTNERSHIP OF WHICH THE RESIDENT IS A PARTNER,
PROVIDED THAT THE LIMITED PARTNERSHIP THAT HOLDS TITLE TO THE PROPERTY
DOES NOT ENGAGE IN ANY COMMERCIAL ACTIVITY, THAT THE LIMITED PARTNERSHIP
WAS LAWFULLY CREATED TO HOLD TITLE SOLELY FOR ESTATE PLANNING AND ASSET
PROTECTION PURPOSES, AND THAT THE PARTNER OR PARTNERS WHO PRIMARILY
RESIDE THEREON PERSONALLY PAY ALL OF THE REAL PROPERTY TAXES AND OTHER
COSTS ASSOCIATED WITH THE PROPERTY'S OWNERSHIP.
(E) "QUALIFYING TAXES" MEANS THE SCHOOL DISTRICT TAXES THAT WERE
LEVIED UPON THE TAXPAYER'S PRIMARY RESIDENCE FOR THE ASSOCIATED FISCAL
YEAR THAT WERE ACTUALLY PAID BY THE TAXPAYER DURING THE TAXABLE YEAR;
OR, IN THE CASE OF A CITY SCHOOL DISTRICT THAT IS SUBJECT TO ARTICLE
FIFTY-TWO OF THE EDUCATION LAW, THE COMBINED CITY AND SCHOOL DISTRICT
TAXES THAT WERE LEVIED UPON THE TAXPAYER'S PRIMARY RESIDENCE FOR THE
ASSOCIATED FISCAL YEAR THAT WERE ACTUALLY PAID BY THE TAXPAYER DURING
THE TAXABLE YEAR. IN NO CASE SHALL THE TERM "QUALIFYING TAXES" BE
CONSTRUED TO INCLUDE PENALTIES OR INTEREST.
S. 6409--A 7 A. 9009--A
(F) "STAR EXEMPTION" MEANS THE SCHOOL TAX RELIEF (STAR) EXEMPTION
AUTHORIZED BY SECTION FOUR HUNDRED TWENTY-FIVE OF THE REAL PROPERTY TAX
LAW.
(G) "STAR TAX SAVINGS" MEANS THE TAX SAVING ATTRIBUTABLE TO THE STAR
EXEMPTION WITHIN A PORTION OF A SCHOOL DISTRICT, AS DETERMINED BY THE
COMMISSIONER PURSUANT TO SUBDIVISION TWO OF SECTION THIRTEEN HUNDRED
SIX-A OF THE REAL PROPERTY TAX LAW.
(H) "STAR TAX SAVINGS FIGURE" MEANS THE AVERAGE OF THE STAR TAX
SAVINGS IN THE VARIOUS PORTIONS OF A SCHOOL DISTRICT IN THE ASSOCIATED
FISCAL YEAR, AS DETERMINED BY THE COMMISSIONER. TWO STAR TAX SAVINGS
FIGURES SHALL BE DETERMINED FOR EACH SCHOOL DISTRICT, ONE RELATING TO
THE BASIC STAR EXEMPTION, AND THE OTHER RELATING TO THE ENHANCED STAR
EXEMPTION.
(2) ALLOWANCE OF CREDIT. A QUALIFIED TAXPAYER SHALL BE ALLOWED A CRED-
IT AS PROVIDED IN PARAGRAPH THREE OR FOUR OF THIS SUBSECTION, WHICHEVER
IS APPLICABLE, AGAINST THE TAXES IMPOSED BY THIS ARTICLE REDUCED BY THE
CREDITS PERMITTED BY THIS ARTICLE, PROVIDED THAT THE REQUIREMENTS SET
FORTH IN THE APPLICABLE SUBSECTION ARE SATISFIED. IF THE CREDIT EXCEEDS
THE TAX AS SO REDUCED FOR SUCH YEAR UNDER THIS ARTICLE, THE EXCESS SHALL
BE TREATED AS AN OVERPAYMENT, TO BE CREDITED OR REFUNDED, WITHOUT INTER-
EST. IF A QUALIFIED TAXPAYER IS NOT REQUIRED TO FILE A RETURN PURSUANT
TO SECTION SIX HUNDRED FIFTY-ONE OF THIS ARTICLE, A QUALIFIED TAXPAYER
MAY NEVERTHELESS RECEIVE THE FULL AMOUNT OF THE CREDIT TO BE CREDITED OR
REPAID AS AN OVERPAYMENT, WITHOUT INTEREST.
(3) DETERMINATION OF BASIC STAR CREDIT. (A) BEGINNING WITH TAXABLE
YEARS AFTER TWO THOUSAND FIFTEEN, A BASIC STAR CREDIT SHALL BE AVAILABLE
TO A QUALIFIED TAXPAYER IF THE AFFILIATED INCOME OF THE PARCEL THAT
SERVES AS THE TAXPAYER'S PRIMARY RESIDENCE IS LESS THAN OR EQUAL TO FIVE
HUNDRED THOUSAND DOLLARS.
(B) SUBJECT TO THE PROVISIONS OF SUBPARAGRAPH (C) OF THIS PARAGRAPH,
SUCH BASIC STAR CREDIT SHALL BE THE LESSER OF:
(I) THE BASIC STAR TAX SAVINGS FIGURE FOR THE SCHOOL DISTRICT, OR
(II) THE TAXPAYER'S QUALIFYING TAXES.
(C) IF THE QUALIFYING TAXES PAID BY THE TAXPAYER CONSTITUTED ONLY A
PORTION OF THE TOTAL SCHOOL DISTRICT TAXES THAT WERE LEVIED UPON THE
TAXPAYER'S PRIMARY RESIDENCE FOR THE ASSOCIATED FISCAL YEAR OR, IN THE
CASE OF A CITY SCHOOL DISTRICT THAT IS SUBJECT TO ARTICLE FIFTY-TWO OF
THE EDUCATION LAW, IF THE QUALIFYING TAXES PAID BY THE TAXPAYER CONSTI-
TUTED ONLY A PORTION OF THE TOTAL COMBINED CITY AND SCHOOL DISTRICT
TAXES THAT WERE LEVIED UPON THE TAXPAYER'S PRIMARY RESIDENCE FOR THE
ASSOCIATED FISCAL YEAR, THE CREDIT ALLOWABLE TO SUCH TAXPAYER SHALL BE
EQUAL TO THE AMOUNT DETERMINED PURSUANT TO SUBPARAGRAPH (B) OF THIS
PARAGRAPH MULTIPLIED BY THE PERCENTAGE THAT SUCH PORTION REPRESENTS.
(4) DETERMINATION OF ENHANCED STAR CREDIT. (A) BEGINNING WITH TAXABLE
YEARS AFTER TWO THOUSAND FIFTEEN, AN ENHANCED STAR CREDIT SHALL BE
AVAILABLE TO A QUALIFIED TAXPAYER WHERE BOTH OF THE FOLLOWING CONDITIONS
ARE SATISFIED:
(I) ALL OF THE OWNERS OF THE PARCEL THAT SERVES AS THE TAXPAYER'S
PRIMARY RESIDENCE ARE AT LEAST SIXTY-FIVE YEARS OF AGE AS OF DECEMBER
THIRTY-FIRST OF THE TAXABLE YEAR OR, IN THE CASE OF PROPERTY OWNED BY A
MARRIED COUPLE OR BY SIBLINGS, AT LEAST ONE OF THE OWNERS IS AT LEAST
SIXTY-FIVE YEARS OF AGE AS OF THAT DATE. THE TERMS "SIBLINGS" AS USED
HEREIN SHALL HAVE THE SAME MEANING AS SET FORTH IN SECTION FOUR HUNDRED
SIXTY-SEVEN OF THE REAL PROPERTY TAX LAW. IN THE CASE OF PROPERTY OWNED
BY A MARRIED COUPLE, ONE OF WHOM IS SIXTY-FIVE YEARS OF AGE OR OVER, THE
CREDIT, ONCE ALLOWED, SHALL NOT BE DISALLOWED BECAUSE OF THE DEATH OF
S. 6409--A 8 A. 9009--A
THE OLDER SPOUSE SO LONG AS THE SURVIVING SPOUSE IS AT LEAST SIXTY-TWO
YEARS OF AGE AS OF DECEMBER THIRTY-FIRST OF THE TAXABLE YEAR.
(II) THE AFFILIATED INCOME OF THE PARCEL THAT SERVES AS THE TAXPAYER'S
PRIMARY RESIDENCE IS LESS THAN OR EQUAL TO THE INCOME STANDARD FOR THE
TAXABLE YEAR ESTABLISHED BY THE COMMISSIONER FOR THE CORRESPONDING
"INCOME TAX YEAR" PURSUANT TO CLAUSE (C) OF SUBPARAGRAPH (I) OF PARA-
GRAPH (B) OF SUBDIVISION FOUR OF SECTION FOUR HUNDRED TWENTY-FIVE OF THE
REAL PROPERTY TAX LAW FOR PURPOSES OF THE ENHANCED STAR EXEMPTION.
(B) SUBJECT TO THE PROVISIONS OF SUBPARAGRAPH (C) OF THIS PARAGRAPH,
SUCH CREDIT SHALL BE THE LESSER OF:
(I) THE ENHANCED STAR TAX SAVINGS FIGURE FOR THE SCHOOL DISTRICT, OR
(II) THE TAXPAYER'S QUALIFYING TAXES.
(C) IF THE QUALIFYING TAXES PAID BY THE TAXPAYER CONSTITUTED ONLY A
PORTION OF THE TOTAL SCHOOL DISTRICT TAXES THAT WERE LEVIED UPON THE
TAXPAYER'S PRIMARY RESIDENCE FOR THE ASSOCIATED FISCAL YEAR OR, IN THE
CASE OF A CITY SCHOOL DISTRICT THAT IS SUBJECT TO ARTICLE FIFTY-TWO OF
THE EDUCATION LAW, IF THE QUALIFYING TAXES PAID BY THE TAXPAYER CONSTI-
TUTED ONLY A PORTION OF THE TOTAL COMBINED CITY AND SCHOOL DISTRICT
TAXES THAT WERE LEVIED UPON THE TAXPAYER'S PRIMARY RESIDENCE FOR THE
ASSOCIATED FISCAL YEAR, THE CREDIT ALLOWABLE TO SUCH TAXPAYER SHALL BE
EQUAL TO THE AMOUNT DETERMINED PURSUANT TO SUBPARAGRAPH (B) OF THIS
PARAGRAPH MULTIPLIED BY THE PERCENTAGE THAT SUCH PORTION REPRESENTS.
(5) DISQUALIFICATION. A TAXPAYER SHALL NOT QUALIFY FOR THE CREDIT
AUTHORIZED BY THIS SUBSECTION IF THE PARCEL THAT SERVES AS THE TAXPAY-
ER'S PRIMARY RESIDENCE RECEIVED THE STAR EXEMPTION ON THE ASSESSMENT
ROLL UPON WHICH SCHOOL DISTRICT TAXES FOR THE ASSOCIATED FISCAL YEAR
WHERE LEVIED. PROVIDED, HOWEVER, THAT THE TAXPAYER MAY REMOVE THIS
DISQUALIFICATION BY RENOUNCING THE EXEMPTION AND MAKING ANY REQUIRED
PAYMENTS BY DECEMBER THIRTY-FIRST OF THE TAXABLE YEAR, AS PROVIDED BY
SUBDIVISION SIXTEEN OF SECTION FOUR HUNDRED TWENTY-FIVE OF THE REAL
PROPERTY TAX LAW.
(6) SPECIAL CASES. (A) IN THE CASE OF PROPERTY CONSISTING OF A COOPER-
ATIVE APARTMENT CORPORATION THAT IS DESCRIBED BY PARAGRAPH (K) OF SUBDI-
VISION TWO OF SECTION FOUR HUNDRED TWENTY-FIVE OF THE REAL PROPERTY TAX
LAW, THE AMOUNT OF THE CREDIT ALLOWABLE WITH RESPECT TO A COOPERATIVE
APARTMENT SHALL BE EQUAL TO SIXTY PERCENT OF THE BASIC STAR TAX SAVINGS
FIGURE FOR THE SCHOOL DISTRICT, OR SIXTY PERCENT OF THE ENHANCED STAR
TAX SAVINGS FIGURE FOR THE SCHOOL DISTRICT, WHICHEVER IS APPLICABLE.
PROVIDED, HOWEVER, THAT IN THE CASE OF A COOPERATIVE APARTMENT CORPO-
RATION THAT IS DESCRIBED BY SUBPARAGRAPH (IV) OF PARAGRAPH (K) OF SUBDI-
VISION TWO OF SECTION FOUR HUNDRED TWENTY-FIVE OF THE REAL PROPERTY TAX
LAW, THE CREDIT ALLOWABLE WITH RESPECT TO A COOPERATIVE APARTMENT SHALL
BE EQUAL TO TWENTY PERCENT OF SUCH FIGURE.
(B) IN THE CASE OF PROPERTY CONSISTING OF A MOBILE HOME THAT IS
DESCRIBED IN PARAGRAPH (1) OF SUBDIVISION TWO OF SECTION FOUR HUNDRED
TWENTY-FIVE OF THE REAL PROPERTY TAX LAW, THE AMOUNT OF THE CREDIT
ALLOWABLE WITH RESPECT TO SUCH MOBILE HOME SHALL BE EQUAL TO TWENTY-FIVE
PERCENT OF THE BASIC STAR TAX SAVINGS FIGURE FOR THE SCHOOL DISTRICT,
OR TWENTY-FIVE PERCENT OF THE ENHANCED STAR TAX SAVINGS FIGURE FOR THE
SCHOOL DISTRICT, WHICHEVER IS APPLICABLE.
(C) IN THE CASE OF A PRIMARY RESIDENCE THAT IS LOCATED IN TWO OR MORE
SCHOOL DISTRICTS, THE APPLICABLE BASIC OR ENHANCED STAR TAX SAVINGS
FIGURE SHALL BE DETERMINED AS FOLLOWS:
(I) DETERMINE THE SUM OF THE TOTAL SCHOOL DISTRICT TAXES THAT WERE
LEVIED UPON THE TAXPAYER'S PRIMARY RESIDENCE FOR THE ASSOCIATED FISCAL
YEAR BY EACH OF THE SCHOOL DISTRICTS IN WHICH THE RESIDENCE IS LOCATED;
S. 6409--A 9 A. 9009--A
(II) FOR EACH SUCH SCHOOL DISTRICT, DIVIDE THE TOTAL SCHOOL DISTRICT
TAXES THAT WERE LEVIED UPON THE TAXPAYER'S PRIMARY RESIDENCE BY THAT
SCHOOL DISTRICT FOR THE ASSOCIATED FISCAL YEAR BY THE SUM DETERMINED IN
CLAUSE (I) OF THIS SUBPARAGRAPH. EXPRESS THE RESULT AS A PERCENTAGE WITH
TWO DECIMAL PLACES;
(III) FOR EACH SUCH SCHOOL DISTRICT, MULTIPLY THE PERCENTAGE DETER-
MINED IN CLAUSE (II) OF THIS SUBPARAGRAPH BY THE BASIC OR ENHANCED STAR
TAX SAVINGS FIGURE, WHICHEVER IS APPLICABLE; AND
(IV) ADD THE PRODUCTS DETERMINED IN CLAUSE (III) OF THIS SUBPARAGRAPH.
(7) DISCLOSURE OF INCOMES. WHERE THE COMMISSIONER HAS DENIED A TAXPAY-
ER'S CLAIM FOR THE CREDIT AUTHORIZED BY THIS SUBSECTION IN WHOLE OR IN
PART ON THE GROUNDS THAT THE AFFILIATED INCOME OF THE PARCEL IN QUESTION
EXCEEDS THE APPLICABLE LIMIT, THE COMMISSIONER SHALL HAVE THE AUTHORITY
TO REVEAL TO THAT TAXPAYER THE NAMES AND INCOMES OF THE OTHER TAXPAYERS
WHOSE INCOMES WERE INCLUDED IN THE COMPUTATION OF SUCH AFFILIATED
INCOME.
(8) PROOF OF CLAIM. THE COMMISSIONER MAY REQUIRE A QUALIFIED TAXPAYER
TO FURNISH THE FOLLOWING INFORMATION IN SUPPORT OF HIS OR HER CLAIM FOR
CREDIT UNDER THIS SUBSECTION: AFFILIATED INCOME, THE TOTAL SCHOOL
DISTRICT TAXES LEVIED ON THE PROPERTY FOR THE ASSOCIATED FISCAL YEAR OR,
IN THE CASE OF A CITY SCHOOL DISTRICT THAT IS SUBJECT TO ARTICLE FIFTY-
TWO OF THE EDUCATION LAW, THE TOTAL COMBINED CITY AND SCHOOL DISTRICT
TAXES LEVIED ON THE PROPERTY FOR THE ASSOCIATED FISCAL YEAR, THE QUALI-
FYING TAXES PAID BY THE TAXPAYER, THE NAMES AND TAXPAYER IDENTIFICATION
NUMBERS OF ALL OWNERS OF THE PROPERTY AND SPOUSES WHO PRIMARILY RESIDE
ON THE PROPERTY, THE PARCEL IDENTIFICATION NUMBER AND ALL OTHER INFORMA-
TION THAT MAY BE REQUIRED BY THE COMMISSIONER TO DETERMINE THE CREDIT.
(9) RETURNS. IF A QUALIFIED TAXPAYER IS NOT REQUIRED TO FILE A RETURN
PURSUANT TO SECTION SIX HUNDRED FIFTY-ONE OF THIS ARTICLE, A CLAIM FOR A
CREDIT MAY BE TAKEN ON A RETURN FILED WITH THE COMMISSIONER WITHIN THREE
YEARS FROM THE TIME IT WOULD HAVE BEEN REQUIRED THAT A RETURN BE FILED
PURSUANT TO SUCH SECTION HAD THE QUALIFIED TAXPAYER HAD A TAXABLE YEAR
ENDING ON DECEMBER THIRTY-FIRST. RETURNS UNDER THIS PARAGRAPH SHALL BE
IN SUCH FORM AS SHALL BE PRESCRIBED BY THE COMMISSIONER, WHO SHALL MAKE
AVAILABLE SUCH FORMS AND INSTRUCTIONS FOR FILING SUCH RETURNS.
(10) ADMINISTRATION. THE PROVISIONS OF THIS ARTICLE, INCLUDING THE
PROVISIONS OF SECTIONS SIX HUNDRED FIFTY-THREE, SIX HUNDRED FIFTY-EIGHT,
AND SIX HUNDRED FIFTY-NINE OF THIS ARTICLE AND THE PROVISIONS OF PART
SIX OF THIS ARTICLE RELATING TO PROCEDURE AND ADMINISTRATION, INCLUDING
THE JUDICIAL REVIEW OF THE DECISIONS OF THE COMMISSIONER, EXCEPT SO MUCH
OF SECTION SIX HUNDRED EIGHTY-SEVEN OF THIS ARTICLE THAT PERMITS A CLAIM
FOR CREDIT OR REFUND TO BE FILED AFTER THE PERIOD PROVIDED FOR IN PARA-
GRAPH NINE OF THIS SUBSECTION AND EXCEPT SECTIONS SIX HUNDRED FIFTY-SEV-
EN, SIX HUNDRED EIGHTY-EIGHT AND SIX HUNDRED NINETY-SIX OF THIS ARTICLE,
SHALL APPLY TO THE PROVISIONS OF THIS SUBSECTION IN THE SAME MANNER AND
WITH THE SAME FORCE AND EFFECT AS IF THE LANGUAGE OF THOSE PROVISIONS
HAD BEEN INCORPORATED IN FULL INTO THIS SUBSECTION AND HAD EXPRESSLY
REFERRED TO THE CREDIT ALLOWED OR RETURNS FILED UNDER THIS SUBSECTION,
EXCEPT TO THE EXTENT THAT ANY SUCH PROVISION IS EITHER INCONSISTENT WITH
A PROVISION OF THIS SUBSECTION OR IS NOT RELEVANT TO THIS SUBSECTION. AS
USED IN SUCH SECTIONS AND SUCH PART, THE TERM "TAXPAYER" SHALL INCLUDE A
QUALIFIED TAXPAYER UNDER THIS SUBSECTION AND, NOTWITHSTANDING THE
PROVISIONS OF SUBSECTION (E) OF SECTION SIX HUNDRED NINETY-SEVEN OF THIS
ARTICLE, WHERE A QUALIFIED TAXPAYER HAS PROTESTED THE DENIAL OF A CLAIM
FOR CREDIT UNDER THIS SUBSECTION AND THE TIME TO FILE A PETITION FOR
REDETERMINATION OF A DEFICIENCY OR FOR REFUND HAS NOT EXPIRED, HE OR SHE
S. 6409--A 10 A. 9009--A
SHALL, SUBJECT TO SUCH CONDITIONS AS MAY BE SET BY THE COMMISSIONER,
RECEIVE SUCH INFORMATION (A) THAT IS CONTAINED IN ANY RETURN FILED UNDER
THIS ARTICLE BY A MEMBER OF HIS OR HER HOUSEHOLD FOR THE TAXABLE YEAR
FOR WHICH THE CREDIT IS CLAIMED, AND (B) THAT THE COMMISSIONER FINDS IS
RELEVANT AND MATERIAL TO THE ISSUE OF WHETHER SUCH CLAIM WAS PROPERLY
DENIED.
(11) IN THE CASE OF A TAXPAYER WHO HAS ITEMIZED DEDUCTIONS FROM FEDER-
AL ADJUSTED GROSS INCOME, AND WHOSE FEDERAL ITEMIZED DEDUCTIONS INCLUDE
AN AMOUNT FOR REAL ESTATE TAXES PAID, THE NEW YORK ITEMIZED DEDUCTION
OTHERWISE ALLOWABLE UNDER SECTION SIX HUNDRED FIFTEEN OF THIS CHAPTER
SHALL BE REDUCED BY THE AMOUNT OF THE CREDIT CLAIMED UNDER THIS
SUBSECTION.
S 7. The opening paragraph of subparagraph (a) of paragraph 2 of
subsection (n-1) of section 606 of the tax law, as added by section 1 of
subpart B of part C of chapter 20 of the laws of 2015, is amended to
read as follows:
To be eligible for the credit, the taxpayer (or taxpayers filing joint
returns) on the personal income tax return filed for the taxable year
two years prior, must have (i) been a resident, (ii) owned and primarily
resided in real property receiving EITHER the STAR exemption authorized
by section four hundred twenty-five of the real property tax law OR THE
SCHOOL TAX RELIEF CREDIT AUTHORIZED BY SUBSECTION (EEE) OF THIS SECTION,
and (iii) had qualified gross income no greater than two hundred seven-
ty-five thousand dollars. Provided, however, that no credit shall be
allowed if any of the following apply:
S 8. This act shall take effect immediately, provided, however, that
sections six and seven of this act shall apply to taxable years begin-
ning on or after January 1, 2016.
PART B
Section 1. Subparagraph (i) of paragraph (a) of subdivision 2 of
section 1306-a of the real property tax law, as amended by section 6 of
part N of chapter 58 of the laws of 2011, is amended to read as follows:
(i) The tax savings for each parcel receiving the exemption authorized
by section four hundred twenty-five of this chapter shall be computed by
subtracting the amount actually levied against the parcel from the
amount that would have been levied if not for the exemption, provided
however, that [beginning with] FOR the two thousand eleven-two thousand
twelve THROUGH TWO THOUSAND FIFTEEN-TWO THOUSAND SIXTEEN school [year]
YEARS, the tax savings applicable to any "portion" (which as used herein
shall mean that part of an assessing unit located within a school
district) shall not exceed the tax savings applicable to that portion in
the prior school year multiplied by one hundred two percent, with the
result rounded to the nearest dollar; AND PROVIDED FURTHER THAT BEGIN-
NING WITH THE TWO THOUSAND SIXTEEN-TWO THOUSAND SEVENTEEN SCHOOL YEAR,
THE TAX SAVINGS APPLICABLE TO ANY PORTION SHALL NOT EXCEED THE TAX
SAVINGS FOR THE PRIOR YEAR. The tax savings attributable to the basic
and enhanced exemptions shall be calculated separately. It shall be the
responsibility of the commissioner to calculate tax savings limitations
for purposes of this subdivision.
S 2. This act shall take effect immediately.
PART C
S. 6409--A 11 A. 9009--A
Section 1. Subparagraphs (iv), (v) and (vi) of paragraph (b) of subdi-
vision 4 of section 425 of the real property tax law, subparagraph (iv)
as amended by chapter 451 of the laws of 2015, subparagraph (v) as
amended by section 10 of part W of chapter 56 of the laws of 2010,
subparagraph (vi) as amended by section 3 of part (E) of chapter 83 of
the laws of 2002, and clause (E) of subparagraph (vi) as further amended
by section 1 of part W of chapter 56 of the laws of 2010, are amended to
read as follows:
(iv) Effective with applications for the enhanced exemption on final
assessment rolls to be completed in two thousand [three] SEVENTEEN, the
application form shall indicate that the owners of the property and any
owners' spouses residing on the premises [may] MUST ENROLL IN THE STAR
INCOME VERIFICATION PROGRAM ADMINISTERED BY THE DEPARTMENT IN ORDER FOR
THE PROPERTY TO BE ELIGIBLE FOR AN ENHANCED EXEMPTION PURSUANT TO THIS
SUBDIVISION. TO ENROLL THEREIN, THEY MUST authorize the assessor to have
their income eligibility verified annually thereafter by the [state]
department [of taxation and finance, in lieu of furnishing copies of the
applicable income tax return or returns with the application. If the
owners of the property and any owners' spouses residing on the premises
elect to participate in this program, which shall be known as the STAR
income verification program, they] AND must furnish their taxpayer iden-
tification numbers in order to facilitate matching with records of the
department. Thereafter, their income eligibility shall be verified annu-
ally by the department and the assessor shall not request income
documentation from them, unless such department advises the assessor
that they do not satisfy the applicable income eligibility requirements,
or that it is unable to determine whether they satisfy those require-
ments, OR UNLESS ONE OR MORE OF THE OWNERS OR SPOUSES IN QUESTION WERE
NOT REQUIRED TO FILE A NEW YORK INCOME TAX RETURN FOR THE APPLICABLE
INCOME TAX YEAR AND DID NOT DO SO. All APPLICANTS FOR THE ENHANCED STAR
EXEMPTION AND ALL assessing units shall be required to participate in
this program.
(v) (A) Except in the case of a city with a population of one million
or more, the assessor shall forward to the department, in the time and
manner required by the department, information identifying the persons
[who have elected to participate in the STAR income verification
program] WHO ARE ENROLLED IN THE STAR INCOME VERIFICATION PROGRAM ESTAB-
LISHED BY THIS PARAGRAPH. After receiving the department's response or
responses, the assessing authority shall cause notices to be mailed to
participants as provided by paragraph (b) of subdivision five of this
section. Information provided to the department identifying such
persons, and responses obtained from such department shall be confiden-
tial and shall not be subject to disclosure under article six of the
public officers law.
(B) In the case of a city of one million or more, the assessor shall
forward to the department [of taxation and finance], in the time and
manner required by the department, information identifying the persons
[who have elected to participate in the STAR income verification
program] WHO ARE ENROLLED IN THE STAR INCOME VERIFICATION PROGRAM ESTAB-
LISHED BY THIS PARAGRAPH. The department shall advise the assessor of
its findings in the manner provided by the agreement executed pursuant
to section one hundred seventy-one-o of the tax law. After receiving
such response or responses, the assessing authority shall cause notices
to be mailed to participants as provided by paragraph (b) of subdivision
five of this section. Information provided to the department identifying
such persons, and responses obtained from such department shall be
S. 6409--A 12 A. 9009--A
confidential and shall not be subject to disclosure under article six of
the public officers law.
(vi) Notwithstanding the provisions of subparagraphs (iv) and (v) of
this paragraph, which establish a STAR income verification program,
income documentation must be submitted to the assessor in connection
with each of the following:
(A) Initial applications for the enhanced STAR exemption;
(B) Renewal applications [submitted by a person or persons who have
not elected to participate in the STAR income verification program]
WHERE ONE OR MORE OF THE OWNERS OR SPOUSES IN QUESTION WERE NOT REQUIRED
TO FILE A NEW YORK INCOME TAX RETURN FOR THE APPLICABLE INCOME TAX YEAR
AND DID NOT DO SO;
(C) Applications that would allow an enhanced exemption to resume
after having been discontinued;
(D) Applications submitted by a person or persons who had previously
qualified for the enhanced exemption but not in the assessing unit in
question; and
(E) Applications with respect to which the department [of taxation and
finance] has advised the assessor [through the commissioner] that it is
unable to determine whether a participant or participants in the STAR
income verification program satisfy the income eligibility requirements.
S 2. Paragraph (c) of subdivision 6 of section 425 of the real proper-
ty tax law, as amended by chapter 570 of the laws of 1998, is amended to
read as follows:
(c) Senior citizens exemption. When property is eligible for the
senior citizens exemption authorized by section four hundred sixty-seven
of this article, it shall also be deemed to be eligible for the enhanced
exemption authorized by this section for certain senior citizens,
provided, where applicable, that the age requirement established by a
municipal corporation pursuant to subdivision five of section four
hundred sixty-seven of this article is satisfied, and no separate appli-
cation need be filed therefor. PROVIDED HOWEVER, THAT BEGINNING WITH
FINAL ASSESSMENT ROLLS COMPLETED IN TWO THOUSAND SEVENTEEN, SUCH PROPER-
TY SHALL NOT BE ELIGIBLE FOR SUCH ENHANCED EXEMPTION UNLESS THE OWNERS
AND ANY OWNERS' SPOUSES RESIDING THEREON HAVE ENROLLED IN THE INCOME
VERIFICATION PROGRAM ESTABLISHED BY SUBDIVISION FOUR OF THIS SECTION.
S 3. This act shall take effect immediately and shall apply to the
administration of the enhanced STAR exemption authorized by subdivision
4 of section 425 of the real property tax law beginning with final
assessment rolls to be completed in 2017.
PART D
Section 1. Subdivision 6 of section 425 of the real property tax law
is amended by adding a new paragraph (a-2) to read as follows:
(A-2) NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, WHERE A
RENEWAL APPLICATION FOR THE "ENHANCED" STAR EXEMPTION AUTHORIZED BY
SUBDIVISION FOUR OF THIS SECTION HAS NOT BEEN FILED ON OR BEFORE THE
TAXABLE STATUS DATE, AND THE OWNER BELIEVES THAT GOOD CAUSE EXISTED FOR
THE FAILURE TO FILE THE RENEWAL APPLICATION BY THAT DATE, THE OWNER MAY,
NO LATER THAN THE LAST DAY FOR PAYING SCHOOL TAXES WITHOUT INCURRING
INTEREST OR PENALTY, SUBMIT A WRITTEN REQUEST TO THE COMMISSIONER ASKING
HIM OR HER TO EXTEND THE FILING DEADLINE AND GRANT THE EXEMPTION. SUCH
REQUEST SHALL CONTAIN AN EXPLANATION OF WHY THE DEADLINE WAS MISSED, AND
SHALL BE ACCOMPANIED BY A RENEWAL APPLICATION, REFLECTING THE FACTS AND
CIRCUMSTANCES AS THEY EXISTED ON THE TAXABLE STATUS DATE. AFTER CONSULT-
S. 6409--A 13 A. 9009--A
ING WITH THE ASSESSOR, THE COMMISSIONER MAY EXTEND THE FILING DEADLINE
AND GRANT THE EXEMPTION IF THE COMMISSIONER IS SATISFIED THAT (I) GOOD
CAUSE EXISTED FOR THE FAILURE TO FILE THE RENEWAL APPLICATION BY THE
TAXABLE STATUS DATE, AND THAT (II) THE APPLICANT IS OTHERWISE ENTITLED
TO THE EXEMPTION. THE COMMISSIONER SHALL MAIL NOTICE OF HIS OR HER
DETERMINATION TO SUCH OWNER AND THE ASSESSOR. IF THE DETERMINATION
STATES THAT THE COMMISSIONER HAS GRANTED THE EXEMPTION, THE ASSESSOR
SHALL THEREUPON BE AUTHORIZED AND DIRECTED TO CORRECT THE ASSESSMENT
ROLL ACCORDINGLY, OR, IF ANOTHER PERSON HAS CUSTODY OR CONTROL OF THE
ASSESSMENT ROLL, TO DIRECT THAT PERSON TO MAKE THE APPROPRIATE
CORRECTIONS. IF THE CORRECTION IS NOT MADE BEFORE SCHOOL TAXES ARE
LEVIED, THE FAILURE TO TAKE THE EXEMPTION INTO ACCOUNT IN THE COMPUTA-
TION OF THE TAX SHALL BE DEEMED A "CLERICAL ERROR" FOR PURPOSES OF TITLE
THREE OF ARTICLE FIVE OF THIS CHAPTER, AND SHALL BE CORRECTED ACCORDING-
LY.
S 2. Section 467 of the real property tax law is amended by adding a
new subdivision 8-a to read as follows:
8-A. NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, THE LOCAL
GOVERNING BODY OF A MUNICIPAL CORPORATION THAT IS AUTHORIZED TO ADOPT A
LOCAL LAW PURSUANT TO SUBDIVISION EIGHT OF THIS SECTION IS FURTHER
AUTHORIZED TO ADOPT A LOCAL LAW PROVIDING THAT WHERE A RENEWAL APPLICA-
TION FOR THE EXEMPTION AUTHORIZED BY THIS SECTION HAS NOT BEEN FILED ON
OR BEFORE THE TAXABLE STATUS DATE, AND THE OWNER BELIEVES THAT GOOD
CAUSE EXISTED FOR THE FAILURE TO FILE THE RENEWAL APPLICATION BY THAT
DATE, THE OWNER MAY, NO LATER THAN THE LAST DAY FOR PAYING TAXES WITHOUT
INCURRING INTEREST OR PENALTY, SUBMIT A WRITTEN REQUEST TO THE ASSESSOR
ASKING HIM OR HER TO EXTEND THE FILING DEADLINE AND GRANT THE EXEMPTION.
SUCH REQUEST SHALL CONTAIN AN EXPLANATION OF WHY THE DEADLINE WAS
MISSED, AND SHALL BE ACCOMPANIED BY A RENEWAL APPLICATION, REFLECTING
THE FACTS AND CIRCUMSTANCES AS THEY EXISTED ON THE TAXABLE STATUS DATE.
THE ASSESSOR MAY EXTEND THE FILING DEADLINE AND GRANT THE EXEMPTION IF
HE OR SHE IS SATISFIED THAT (I) GOOD CAUSE EXISTED FOR THE FAILURE TO
FILE THE RENEWAL APPLICATION BY THE TAXABLE STATUS DATE, AND THAT (II)
THE APPLICANT IS OTHERWISE ENTITLED TO THE EXEMPTION. THE ASSESSOR SHALL
MAIL NOTICE OF HIS OR HER DETERMINATION TO THE OWNER. IF THE DETERMI-
NATION STATES THAT THE ASSESSOR HAS GRANTED THE EXEMPTION, HE OR SHE
SHALL THEREUPON BE AUTHORIZED AND DIRECTED TO CORRECT THE ASSESSMENT
ROLL ACCORDINGLY, OR, IF ANOTHER PERSON HAS CUSTODY OR CONTROL OF THE
ASSESSMENT ROLL, TO DIRECT THAT PERSON TO MAKE THE APPROPRIATE
CORRECTIONS. IF THE CORRECTION IS NOT MADE BEFORE TAXES ARE LEVIED, THE
FAILURE TO TAKE THE EXEMPTION INTO ACCOUNT IN THE COMPUTATION OF THE TAX
SHALL BE DEEMED A "CLERICAL ERROR" FOR PURPOSES OF TITLE THREE OF ARTI-
CLE FIVE OF THIS CHAPTER, AND SHALL BE CORRECTED ACCORDINGLY.
S 3. This act shall take effect on the sixtieth day after it shall
have become a law.
PART E
Section 1. Section 606 of the tax law is amended by adding a new
subsection (eee) to read as follows:
(EEE) SCHOOL TAX REDUCTION CREDIT FOR RESIDENTS OF A CITY WITH A POPU-
LATION OVER ONE MILLION. (1) FOR TAXABLE YEARS BEGINNING AFTER TWO THOU-
SAND FIFTEEN, A SCHOOL TAX REDUCTION CREDIT SHALL BE ALLOWED TO A RESI-
DENT INDIVIDUAL OF THE STATE WHO IS A RESIDENT OF A CITY WITH A
POPULATION OVER ONE MILLION, AS PROVIDED BELOW. THE CREDIT SHALL BE
ALLOWED AGAINST THE TAXES AUTHORIZED BY THIS ARTICLE REDUCED BY THE
S. 6409--A 14 A. 9009--A
CREDITS PERMITTED BY THIS ARTICLE. IF THE CREDIT EXCEEDS THE TAX AS SO
REDUCED, 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
WILL BE PAID THEREON. FOR PURPOSES OF THIS SUBSECTION, NO CREDIT SHALL
BE GRANTED TO AN INDIVIDUAL WITH RESPECT TO WHOM A DEDUCTION UNDER
SUBSECTION (C) OF SECTION ONE HUNDRED FIFTY-ONE OF THE INTERNAL REVENUE
CODE IS ALLOWABLE TO ANOTHER TAXPAYER FOR THE TAXABLE YEAR.
(2) THE AMOUNT OF THE CREDIT UNDER THIS PARAGRAPH SHALL BE DETERMINED
BASED UPON THE TAXPAYER'S INCOME AS DEFINED IN SUBPARAGRAPH (II) OF
PARAGRAPH (B) OF SUBDIVISION FOUR OF SECTION FOUR HUNDRED TWENTY-FIVE OF
THE REAL PROPERTY TAX LAW. FOR THE PURPOSES OF THIS PARAGRAPH, ANY
TAXPAYER UNDER SUBPARAGRAPHS (A) AND (B) OF THIS PARAGRAPH WITH INCOME
OF MORE THAN TWO HUNDRED FIFTY THOUSAND DOLLARS SHALL NOT RECEIVE A
CREDIT.
(A) MARRIED INDIVIDUALS FILING JOINT RETURNS AND SURVIVING SPOUSES. IN
THE CASE OF MARRIED INDIVIDUALS WHO MAKE A SINGLE RETURN JOINTLY AND OF
A SURVIVING SPOUSE, THE CREDIT SHALL BE ONE HUNDRED TWENTY-FIVE DOLLARS.
(B) ALL OTHERS. IN THE CASE OF AN UNMARRIED INDIVIDUAL, A HEAD OF A
HOUSEHOLD OR A MARRIED INDIVIDUAL FILING A SEPARATE RETURN, THE CREDIT
SHALL BE SIXTY-TWO DOLLARS AND FIFTY CENTS.
(3) PART-YEAR RESIDENTS. IF A TAXPAYER CHANGES STATUS DURING THE TAXA-
BLE YEAR FROM RESIDENT TO NONRESIDENT, OR FROM NONRESIDENT TO RESIDENT,
THE SCHOOL TAX REDUCTION CREDIT AUTHORIZED BY THIS SUBSECTION SHALL BE
PRORATED ACCORDING TO THE NUMBER OF MONTHS IN THE PERIOD OF RESIDENCE.
S 2. Paragraphs 1 and 2 of subsection (e) of section 1310 of the tax
law, paragraph 1 as amended by section 3 of part A of chapter 56 of the
laws of 1998, paragraph 2 as amended by section 1 of part R of chapter
57 of the laws of 2008 and subparagraphs (A) and (B) of paragraph 2 as
amended by section 4 of part M of chapter 57 of the laws of 2009, are
amended to read as follows:
(1) For taxable years beginning after nineteen hundred ninety-seven,
AND ENDING BEFORE TWO THOUSAND SIXTEEN, a state school tax reduction
credit shall be allowed as provided in the following tables. The credit
shall be allowed against the taxes authorized by this article reduced by
the credits permitted by this article. If the credit exceeds the tax as
so reduced, the taxpayer may receive, and the comptroller, subject to a
certificate of the commissioner, shall pay as an overpayment, without
interest, the amount of such excess. For purposes of this subsection, no
credit shall be granted to an individual with respect to whom a
deduction under subsection (c) of section one hundred fifty-one of the
internal revenue code is allowable to another taxpayer for the taxable
year.
(2) The amount of the credit under this paragraph shall be determined
based upon the taxpayer's income as defined in subparagraph (ii) of
paragraph (b) of subdivision four of section four hundred twenty-five of
the real property tax law. For the purposes of this paragraph, any
taxpayer under subparagraphs (A) and (B) of this paragraph with income
of more than two hundred fifty thousand dollars shall not receive a
credit.
Beginning in the two thousand ten tax year and each tax year thereaft-
er THROUGH TWO THOUSAND FIFTEEN, the "more than two hundred fifty thou-
sand dollar" income limitation shall be adjusted by applying the
inflation factor set forth herein, and rounding each result to the near-
est multiple of one hundred dollars. The department shall establish the
income limitation to be associated with each subsequent tax year by
S. 6409--A 15 A. 9009--A
applying the inflation factor set forth herein to the figures that
define the income limitation that were applicable to the preceding tax
year, as determined pursuant to this [subdivision] SUBSECTION, and
rounding each result to the nearest multiple of one hundred dollars.
Such determination shall be made no later than March first, two thousand
ten and each year thereafter.
[For purposes of this paragraph, the "inflation factor" shall be
determined in accordance with the provisions set forth in subdivision
fifteen of section one hundred seventy-eight of this chapter.]
(A) Married individuals filing joint returns and surviving spouses. In
the case of a husband and wife who make a single return jointly and of a
surviving spouse:
For taxable years beginning: The credit shall be:
in 2001-2005 $125
in 2006 $230
in 2007-2008 $290
in 2009 [and after]- 2015 $125
(B) All others. In the case of an unmarried individual, a head of a
household or a married individual filing a separate return:
For taxable years beginning: The credit shall be:
in 2001-2005 $62.50
in 2006 $115
in 2007-2008 $145
in 2009 [and after]- 2015 $62.50
S 3. Paragraphs 1 and 2 of subsection (c) of section 11-1706 of the
administrative code of the city of New York, paragraph 1 as amended by
section 6 of part A of chapter 56 of the laws of 1998, paragraph 2 as
amended by section 2 of part R of chapter 57 of the laws of 2008 and
subparagraphs (A) and (B) of paragraph 2 as amended by section 5 of part
M of chapter 57 of the laws of 2009, are amended to read as follows:
(1) For taxable years beginning after nineteen hundred ninety-seven
AND ENDING BEFORE TWO THOUSAND SIXTEEN, a state school tax reduction
credit shall be allowed as provided in the following tables. The credit
shall be allowed against the taxes authorized by this article reduced by
the credits permitted by this article. If the credit exceeds the tax as
so reduced, the taxpayer may receive, and the comptroller, subject to a
certificate of the commissioner, shall pay as an overpayment, without
interest, the amount of such excess. For purposes of this [subdivision]
SUBSECTION, no credit shall be granted to an individual with respect to
whom a deduction under subsection (c) of section one hundred fifty-one
of the internal revenue code is allowable to another taxpayer for the
taxable year.
(2) The amount of the credit under this paragraph shall be determined
based upon the taxpayer's income as defined in subparagraph (ii) of
paragraph (b) of subdivision four of section four hundred twenty-five of
the real property tax law. For purposes of this paragraph, any taxpayer
under subparagraphs (A) and (B) of this paragraph with income of more
than two hundred fifty thousand dollars shall not receive a credit.
Beginning in the two thousand ten tax year and each tax year thereaft-
er THROUGH TWO THOUSAND FIFTEEN, the "more than two hundred fifty thou-
sand dollar" income limitation shall be adjusted by applying the
inflation factor set forth herein, and rounding each result to the near-
est multiple of one hundred dollars. The department shall establish the
income limitation to be associated with each subsequent tax year by
applying the inflation factor set forth herein to the figures that
define the income limitation that were applicable to the preceding tax
S. 6409--A 16 A. 9009--A
year, as determined pursuant to this [subdivision] SUBSECTION, and
rounding each result to the nearest multiple of one hundred dollars.
Such determination shall be made no later than March first, two thousand
ten and each year thereafter.
[For purposes of this paragraph, the "inflation factor" shall be
determined in accordance with the provisions set forth in subdivision
fifteen of section one hundred seventy-eight of the tax law.]
(A) Married individuals filing joint returns and surviving spouses. In
the case of a husband and wife who make a single return jointly and of a
surviving spouse:
For taxable years beginning: The credit shall be:
in 2001-2005 $125
in 2006 $230
in 2007-2008 $290
in 2009 [and after]- 2015 $125
(B) All others. In the case of an unmarried individual, a head of a
household or a married individual filing a separate return:
For taxable years beginning: The credit shall be:
in 2001-2005 $62.50
in 2006 $115
in 2007-2008 $145
in 2009 [and after]- 2015 $62.50
S 4. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2016.
PART F
Section 1. Section 425 of the real property tax law is amended by
adding a new subdivision 16 to read as follows:
(16) NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, WHEN THE
COMMISSIONER FINDS THAT A PROPERTY OWNER WAS ELIGIBLE FOR THE STAR
EXEMPTION AUTHORIZED BY THIS SECTION ON AN ASSESSMENT ROLL, BUT THE
EXEMPTION WAS NOT TAKEN INTO ACCOUNT IN THE CALCULATION OF THE PROPERTY
OWNER'S SCHOOL TAX BILL DUE TO AN ADMINISTRATIVE ERROR, AND THE PROPERTY
OWNER OR HIS OR HER AGENT PAID AN EXCESSIVE AMOUNT OF SCHOOL TAXES ON
THE PROPERTY AS A RESULT, THE COMMISSIONER OF TAXATION AND FINANCE IS
AUTHORIZED TO REMIT DIRECTLY TO THE PROPERTY OWNER THE TAX SAVINGS THAT
THE STAR EXEMPTION WOULD HAVE YIELDED IF THE STAR EXEMPTION HAD BEEN
TAKEN INTO ACCOUNT IN THE CALCULATION OF THAT TAXPAYER'S SCHOOL TAX
BILL. THE AMOUNTS PAYABLE UNDER THIS SECTION SHALL BE PAID FROM THE
ACCOUNT ESTABLISHED FOR THE PAYMENT OF STAR BENEFITS TO LATE REGISTRANTS
PURSUANT TO SUBPARAGRAPH (III) OF PARAGRAPH (A) OF SUBDIVISION FOURTEEN
OF THIS SECTION. WHERE SUCH A PAYMENT HAS BEEN MADE, NEITHER THE PROPER-
TY OWNER NOR HIS OR HER AGENT SHALL BE ENTITLED TO A REFUND OF THE
EXCESSIVE AMOUNT OF SCHOOL TAXES PAID ON ACCOUNT OF THE ADMINISTRATIVE
ERROR.
S 2. This act shall take effect immediately.
PART G
Section 1. Paragraph 10 of subsection (g) of section 658 of the tax
law is REPEALED.
S 2. Paragraph 10 of subdivision (g) of section 11-1758 of the admin-
istrative code of the city of New York is REPEALED.
S 3. Paragraph 5 of subsection (u) of section 685 of the tax law is
REPEALED.
S. 6409--A 17 A. 9009--A
S 4. Paragraph 5 of subdivision (t) of section 11-1785 of the adminis-
trative code of the city of New York is REPEALED.
S 5. Section 23 of part U of chapter 61 of the laws of 2011, amending
the real property tax law and other laws relating to establishing stand-
ards for electronic tax administration, as amended by section 1 of part
H of chapter 59 of the laws of 2013, is amended to read as follows:
S 23. This act shall take effect immediately; provided, however, that:
(a) the amendments to section 29 of the tax law made by section thir-
teen of this act shall apply to tax documents filed or required to be
filed on or after the sixtieth day after which this act shall have
become a law [and shall expire and be deemed repealed December 31,
2016], provided however that the amendments to paragraph 4 of subdivi-
sion (a) of section 29 of the tax law and paragraph 2 of subdivision (e)
of section 29 of the tax law made by section thirteen of this act with
regard to individual taxpayers shall take effect September 15, 2011 but
only if the commissioner of taxation and finance has reported in the
report required by section seventeen-b of this act that the percentage
of individual taxpayers electronically filing their 2010 income tax
returns is less than eighty-five percent; provided that the commissioner
of taxation and finance shall notify the legislative bill drafting
commission of the date of the issuance of such report in order that the
commission may maintain an accurate and timely effective data base of
the official text of the laws of the state of New York in furtherance of
effectuating the provisions of section 44 of the legislative law and
section 70-b of the public officers law;
(b) sections fourteen, fifteen, sixteen and seventeen of this act
shall take effect September 15, 2011 but only if the commissioner of
taxation and finance has reported in the report required by section
seventeen-b of this act that the percentage of individual taxpayers
electronically filing their 2010 income tax returns is less than eight-
y-five percent; AND
(c) sections fourteen-a and fifteen-a of this act shall take effect
September 15, 2011 and expire and be deemed repealed December 31, 2012
but shall take effect only if the commissioner of taxation and finance
has reported in the report required by section seventeen-b of this act
that the percentage of individual taxpayers electronically filing their
2010 income tax returns is eighty-five percent or greater[;
(d) sections fourteen-b, fifteen-b, sixteen-a and seventeen-a of this
act shall take effect January 1, 2017 but only if the commissioner of
taxation and finance has reported in the report required by section
seventeen-b of this act that the percentage of individual taxpayers
electronically filing their 2010 income tax returns is less than eight-
y-five percent; and
(e) sections twenty-one and twenty-one-a of this act shall expire and
be deemed repealed December 31, 2016].
S 6. Subsection (aa) of section 685 of the tax law is REPEALED and a
new subsection (aa) is added to read as follows:
(AA) TAX PREPARER PENALTY. -- (1) IF AN INCOME TAX PREPARER TAKES A
POSITION ON ANY RETURN THAT EITHER UNDERSTATES THE TAX LIABILITY OR
INCREASES THE CLAIM FOR A REFUND, AND THE PREPARER KNEW, OR REASONABLY
SHOULD HAVE KNOWN, THAT SAID POSITION WAS NOT PROPER, AND SUCH POSITION
WAS NOT ADEQUATELY DISCLOSED ON THE RETURN OR IN A STATEMENT ATTACHED TO
THE RETURN, SUCH INCOME TAX PREPARER SHALL PAY A PENALTY OF BETWEEN ONE
HUNDRED AND ONE THOUSAND DOLLARS.
(2) IF AN INCOME TAX PREPARER TAKES A POSITION ON ANY RETURN THAT
EITHER UNDERSTATES THE TAX LIABILITY OR INCREASES THE CLAIM FOR A REFUND
S. 6409--A 18 A. 9009--A
AND THE UNDERSTATEMENT OF THE TAX LIABILITY OR THE INCREASED CLAIM FOR
REFUND IS DUE TO THE PREPARER'S RECKLESS OR INTENTIONAL DISREGARD OF THE
LAW, RULES OR REGULATIONS, SUCH PREPARER SHALL PAY A PENALTY OF BETWEEN
FIVE HUNDRED AND FIVE THOUSAND DOLLARS. THE AMOUNT OF THE PENALTY PAYA-
BLE BY ANY PERSON BY REASON OF THIS PARAGRAPH SHALL BE REDUCED BY THE
AMOUNT OF THE PENALTY PAID BY SUCH PERSON BY REASON OF PARAGRAPH (1) OF
THIS SUBSECTION.
(3) FOR PURPOSES OF THIS SUBSECTION, THE TERM "UNDERSTATEMENT OF
LIABILITY" MEANS ANY UNDERSTATEMENT OF THE NET AMOUNT PAYABLE WITH
RESPECT TO ANY TAX IMPOSED UNDER THIS ARTICLE OR ANY OVERSTATEMENT OF
THE NET AMOUNT CREDITABLE OR REFUNDABLE WITH RESPECT TO ANY SUCH TAX.
(4) THIS SUBSECTION SHALL NOT APPLY IF THE PENALTY UNDER SUBSECTION
(R) OF THIS SECTION IS IMPOSED ON THE TAX RETURN PREPARER WITH RESPECT
TO SUCH UNDERSTATEMENT.
S 7. Subsection (u) of section 685 of the tax law is amended by adding
two new paragraphs (1) and (2) to read as follows:
(1) FAILURE TO SIGN RETURN OR CLAIM FOR REFUND. ANY INDIVIDUAL WHO IS
A TAX RETURN PREPARER BUT IS NOT SUBJECT TO THE REQUIREMENTS UNDER
SECTION THIRTY-TWO OF THIS CHAPTER, WHO IS REQUIRED PURSUANT TO PARA-
GRAPH ONE OF SUBSECTION (G) OF SECTION SIX HUNDRED FIFTY-EIGHT OF THIS
ARTICLE TO SIGN A RETURN OR CLAIM FOR REFUND AND WHO FAILS TO COMPLY
WITH SUCH REQUIREMENT WITH RESPECT TO SUCH RETURN OR CLAIM FOR REFUND,
SHALL BE SUBJECT TO A PENALTY OF TWO HUNDRED FIFTY DOLLARS FOR EACH SUCH
FAILURE TO SIGN, UNLESS IT IS SHOWN THAT SUCH FAILURE IS DUE TO REASON-
ABLE CAUSE AND NOT DUE TO WILLFUL NEGLECT. THE MAXIMUM PENALTY IMPOSED
UNDER THIS PARAGRAPH ON ANY TAX RETURN PREPARER WITH RESPECT TO RETURNS
FILED DURING ANY CALENDAR YEAR BY THE TAX RETURN PREPARER MUST NOT
EXCEED TEN THOUSAND DOLLARS. PROVIDED, HOWEVER, THAT IF A TAX RETURN
PREPARER HAS BEEN PENALIZED UNDER THIS PARAGRAPH FOR A PRECEDING CALEN-
DAR YEAR AND AGAIN FAILS TO SIGN HIS OR HER NAME ON ANY RETURN THAT
REQUIRES THE TAX RETURN PREPARER'S SIGNATURE DURING A SUBSEQUENT CALEN-
DAR YEAR, THEN THE PENALTY UNDER THIS PARAGRAPH FOR EACH FAILURE WILL BE
FIVE HUNDRED DOLLARS, AND NO ANNUAL CAP WILL APPLY.
(2) FAILURE TO FURNISH IDENTIFYING NUMBER. IF ANY IDENTIFYING NUMBER
REQUIRED TO BE INCLUDED ON ANY RETURN OR CLAIM FOR REFUND PURSUANT TO
PARAGRAPH TWO OF SUBSECTION (G) OF SECTION SIX HUNDRED FIFTY-EIGHT OF
THIS ARTICLE IS NOT SO INCLUDED, THE PERSON WHO IS THE TAX RETURN
PREPARER BUT IT NOT SUBJECT TO THE REQUIREMENTS UNDER SECTION THIRTY-TWO
OF THIS CHAPTER WITH RESPECT TO SUCH RETURN OR CLAIM FOR REFUND, SHALL
BE SUBJECT TO A PENALTY OF ONE HUNDRED DOLLARS FOR EACH SUCH FAILURE,
UNLESS IT IS SHOWN THAT SUCH FAILURE IS DUE TO REASONABLE CAUSE AND NOT
WILLFUL NEGLECT. THE MAXIMUM PENALTY IMPOSED UNDER THIS PARAGRAPH ON ANY
TAX RETURN PREPARER WITH RESPECT TO RETURNS FILED DURING ANY CALENDAR
YEAR MUST NOT EXCEED TWO THOUSAND FIVE HUNDRED DOLLARS; PROVIDED, HOWEV-
ER, THAT IF A TAX RETURN PREPARER HAS BEEN PENALIZED UNDER THIS PARA-
GRAPH FOR A PRECEDING CALENDAR YEAR AND AGAIN FAILS TO INCLUDE THE IDEN-
TIFYING NUMBER ON ONE OR MORE RETURNS DURING A SUBSEQUENT CALENDAR YEAR,
THEN THE PENALTY UNDER THIS PARAGRAPH FOR EACH FAILURE WILL BE TWO
HUNDRED FIFTY DOLLARS, AND NO ANNUAL CAP WILL APPLY.
S 8. This act shall take effect immediately; provided, however, that
section seven of this act shall apply to taxable years commencing on and
after January 1, 2016.
PART H
S. 6409--A 19 A. 9009--A
Section 1. Subdivision 4 of section 22 of the public housing law, as
amended by section 2 of part P of chapter 59 of the laws of 2014, is
amended to read as follows:
4. Statewide limitation. The aggregate dollar amount of credit which
the commissioner may allocate to eligible low-income buildings under
this article shall be [sixty-four] SEVENTY-TWO million dollars. The
limitation provided by this subdivision applies only to allocation of
the aggregate dollar amount of credit by the commissioner, and does not
apply to allowance to a taxpayer of the credit with respect to an eligi-
ble low-income building for each year of the credit period.
S 2. Subdivision 4 of section 22 of the public housing law, as amended
by section one of this act, is amended to read as follows:
4. Statewide limitation. The aggregate dollar amount of credit which
the commissioner may allocate to eligible low-income buildings under
this article shall be [seventy-two] EIGHTY million dollars. The limita-
tion provided by this subdivision applies only to allocation of the
aggregate dollar amount of credit by the commissioner, and does not
apply to allowance to a taxpayer of the credit with respect to an eligi-
ble low-income building for each year of the credit period.
S 3. Subdivision 4 of section 22 of the public housing law as amended
by section two of this act is amended to read as follows:
4. Statewide limitation. The aggregate dollar amount of credit which
the commissioner may allocate to eligible low-income buildings under
this article shall be [eighty] EIGHTY-EIGHT million dollars. The limita-
tion provided by this subdivision applies only to allocation of the
aggregate dollar amount of credit by the commissioner, and does not
apply to allowance to a taxpayer of the credit with respect to an eligi-
ble low-income building for each year of the credit period.
S 4. Subdivision 4 of section 22 of the public housing law, as amended
by section three of this act, is amended to read as follows:
4. Statewide limitation. The aggregate dollar amount of credit which
the commissioner may allocate to eligible low-income buildings under
this article shall be [eighty-eight] NINETY-SIX million dollars. The
limitation provided by this subdivision applies only to allocation of
the aggregate dollar amount of credit by the commissioner, and does not
apply to allowance to a taxpayer of the credit with respect to an eligi-
ble low-income building for each year of the credit period.
S 5. Subdivision 4 of section 22 of the public housing law, as amended
by section four of this act, is amended to read as follows:
4. Statewide limitation. The aggregate dollar amount of credit which
the commissioner may allocate to eligible low-income buildings under
this article shall be [ninety-six] ONE HUNDRED FOUR million dollars. The
limitation provided by this subdivision applies only to allocation of
the aggregate dollar amount of credit by the commissioner, and does not
apply to allowance to a taxpayer of the credit with respect to an eligi-
ble low-income building for each year of the credit period.
S 6. This act shall take effect immediately; provided, however,
section two of this act shall take effect April 1, 2017; section three
of this act shall take effect April 1, 2018; section four of this act
shall take effect April 1, 2019 and section five of this act shall take
effect April 1, 2020.
PART I
S. 6409--A 20 A. 9009--A
Section 1. Paragraphs (a) and (b) of subdivision 29 of section 210-B
of the tax law, as added by section 17 of part A of chapter 59 of the
laws of 2014, are amended to read as follows:
(a) Allowance of credit. For taxable years beginning on or after Janu-
ary first, two thousand fifteen and before January first, two thousand
[seventeen] NINETEEN, a taxpayer shall be allowed a credit, to be
computed as provided in this subdivision, against the tax imposed by
this article, for hiring and employing, for not less than one year and
for not less than thirty-five hours each week, a qualified veteran with-
in the state. The taxpayer may claim the credit in the year in which the
qualified veteran completes one year of employment by the taxpayer. If
the taxpayer claims the credit allowed under this subdivision, the
taxpayer may not use the hiring of a qualified veteran that is the basis
for this credit in the basis of any other credit allowed under this
article.
(b) Qualified veteran. A qualified veteran is an individual:
(1) who served on active duty in the United States army, navy, air
force, marine corps, coast guard or the reserves thereof, or who served
in active military service of the United States as a member of the army
national guard, air national guard, New York guard or New York naval
militia; who was released from active duty by general or honorable
discharge after September eleventh, two thousand one;
(2) who commences employment by the qualified taxpayer on or after
January first, two thousand fourteen, and before January first, two
thousand [sixteen] EIGHTEEN; and
(3) who certifies by signed affidavit, under penalty of perjury, that
he or she has not been employed for thirty-five or more hours during any
week in the one hundred eighty day period immediately prior to his or
her employment by the taxpayer.
S 2. Paragraphs 1 and 2 of subsection (a-2) of section 606 of the tax
law, as added by section 3 of part AA of chapter 59 of the laws of 2013,
are amended to read as follows:
(1) Allowance of credit. For taxable years beginning on or after Janu-
ary first, two thousand fifteen and before January first, two thousand
[seventeen] NINETEEN, a taxpayer shall be allowed a credit, to be
computed as provided in this subsection, against the tax imposed by this
article, for hiring and employing, for not less than one year and for
not less than thirty-five hours each week, a qualified veteran within
the state. The taxpayer may claim the credit in the year in which the
qualified veteran completes one year of employment by the taxpayer. If
the taxpayer claims the credit allowed under this subsection, the
taxpayer may not use the hiring of a qualified veteran that is the basis
for this credit in the basis of any other credit allowed under this
article.
(2) Qualified veteran. A qualified veteran is an individual:
(A) who served on active duty in the United States army, navy, air
force, marine corps, coast guard or the reserves thereof, or who served
in active military service of the United States as a member of the army
national guard, air national guard, New York guard or New York naval
militia; who was released from active duty by general or honorable
discharge after September eleventh, two thousand one;
(B) who commences employment by the qualified taxpayer on or after
January first, two thousand fourteen, and before January first, two
thousand [sixteen] EIGHTEEN; and
(C) who certifies by signed affidavit, under penalty of perjury, that
he or she has not been employed for thirty-five or more hours during any
S. 6409--A 21 A. 9009--A
week in the one hundred eighty day period immediately prior to his or
her employment by the taxpayer.
S 3. Paragraphs 1 and 2 of subdivision (g-1) of section 1511 of the
tax law, as added by section 5 of part AA of chapter 59 of the laws of
2013, are amended to read as follows:
(1) Allowance of credit. For taxable years beginning on or after Janu-
ary first, two thousand fifteen and before January first, two thousand
[seventeen] NINETEEN, a taxpayer shall be allowed a credit, to be
computed as provided in this subdivision, against the tax imposed by
this article, for hiring and employing, for not less than one year and
for not less than thirty-five hours each week, a qualified veteran with-
in the state. The taxpayer may claim the credit in the year in which the
qualified veteran completes one year of employment by the taxpayer. If
the taxpayer claims the credit allowed under this subdivision, the
taxpayer may not use the hiring of a qualified veteran that is the basis
for this credit in the basis of any other credit allowed under this
article.
(2) Qualified veteran. A qualified veteran is an individual:
(A) who served on active duty in the United States army, navy, air
force, marine corps, coast guard or the reserves thereof, or who served
in active military service of the United States as a member of the army
national guard, air national guard, New York guard or New York naval
militia; who was released from active duty by general or honorable
discharge after September eleventh, two thousand one;
(B) who commences employment by the qualified taxpayer on or after
January first, two thousand fourteen, and before January first, two
thousand [sixteen] EIGHTEEN; and
(C) who certifies by signed affidavit, under penalty of perjury, that
he or she has not been employed for thirty-five or more hours during any
week in the one hundred eighty day period immediately prior to his or
her employment by the taxpayer.
S 4. This act shall take effect immediately.
PART J
Section 1. Paragraph 1 of subdivision (a) of section 28 of the tax
law, as amended by section 1 of part O of chapter 59 of the laws of
2014, is amended to read as follows:
(1) A taxpayer which is a qualified commercial production company, or
which is a sole proprietor of a qualified commercial production company,
and which is subject to tax under article nine-A or twenty-two of this
chapter, shall be allowed a credit against such tax, pursuant to the
provisions referenced in subdivision (c) of this section, to be computed
as provided in this section. Provided, however, to be eligible for such
credit, at least seventy-five percent of the production costs (excluding
post production costs) paid or incurred directly and predominantly in
the actual filming or recording of the qualified commercial must be
costs incurred in New York state. The tax credit allowed pursuant to
this section shall apply to taxable years beginning before January
first, two thousand [seventeen] NINETEEN.
S 2. Paragraph (c) of subdivision 23 of section 210-B of the tax law,
as added by section 17 of part A of chapter 59 of the laws of 2014, is
amended to read as follows:
(c) Expiration of credit. The credit allowed under this subdivision
shall not be applicable to taxable years beginning on or after [December
thirty-first] JANUARY FIRST, two thousand [seventeen] NINETEEN.
S. 6409--A 22 A. 9009--A
S 3. Paragraph 1 of subsection (jj) of section 606 of the tax law, as
amended by section 4 of part O of chapter 59 of the laws of 2014, is
amended to read as follows:
(1) Allowance of credit. A taxpayer that is eligible pursuant to the
provisions of section twenty-eight of this chapter shall be allowed a
credit to be computed as provided in such section against the tax
imposed by this article. The tax credit allowed pursuant to this section
shall apply to taxable years beginning before January first, two thou-
sand [seventeen] NINETEEN.
S 4. This act shall take effect immediately.
PART K
Section 1. Section 5 of chapter 604 of the laws of 2011, amending the
tax law relating to the credit for companies who provide transportation
to people with disabilities, is amended to read as follows:
S 5. This act shall take effect immediately and shall remain in effect
until December 31, 2016 when upon such date it shall be deemed repealed;
provided that this act shall be deemed to have been in full force and
effect on December 31, 2010; [and] provided further that this act shall
apply to all tax years commencing on or after January 1, 2011; AND
PROVIDED FURTHER THAT SECTIONS ONE AND TWO OF THIS ACT SHALL REMAIN IN
EFFECT UNTIL DECEMBER 31, 2022 WHEN UPON SUCH DATE SUCH SECTIONS SHALL
BE DEEMED REPEALED.
S 2. Paragraph (c) of subdivision 38 of section 210-B of the tax law,
as added by section 17 of part A of chapter 59 of the laws of 2014, is
amended to read as follows:
(c) Application of credit. In no event shall the credit allowed under
this subdivision for any taxable year reduce the tax due for such year
to less than the amount prescribed in paragraph (d) of subdivision one
of section two hundred ten of this article. However, if the amount of
credit allowed under this subdivision for any taxable year reduces the
tax to such amount or if the taxpayer otherwise pays tax based on the
fixed dollar minimum amount, any amount of credit thus not deductible in
such taxable year shall be carried over to the following year or years,
and may be deducted from the taxpayer's tax for such year or years. THE
TAX CREDIT ALLOWED PURSUANT TO THIS SUBDIVISION SHALL NOT APPLY TO TAXA-
BLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND
TWENTY-THREE.
S 3. This act shall take effect immediately.
PART L
Section 1. Section 2 of part I of chapter 58 of the laws of 2006,
relating to providing an enhanced earned income tax credit, as amended
by section 1 of part G of chapter 59 of the laws of 2014, is amended to
read as follows:
S 2. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2006 [and before January 1,
2017].
S 2. This act shall take effect immediately.
PART M
Section 1. Section 12 of part N of chapter 61 of the laws of 2005,
amending the tax law relating to certain transactions and related infor-
S. 6409--A 23 A. 9009--A
mation and relating to the voluntary compliance initiative, as amended
by section 1 of part B of chapter 61 of the laws of 2011, is amended to
read as follows:
S 12. This act shall take effect immediately; provided, however, that
(i) section one of this act shall apply to all disclosure statements
described in paragraph 1 of subdivision (a) of section 25 of the tax
law, as added by section one of this act, that were required to be filed
with the internal revenue service at any time with respect to "listed
transactions" as described in such paragraph 1, and shall apply to all
disclosure statements described in paragraph 1 of subdivision (a) of
section 25 of the tax law, as added by section one of this act, that
were required to be filed with the internal revenue service with respect
to "reportable transactions" as described in such paragraph 1, other
than "listed transactions", in which a taxpayer participated during any
taxable year for which the statute of limitations for assessment has not
expired as of the date this act shall take effect, and shall apply to
returns or statements described in such paragraph 1 required to be filed
by taxpayers (or persons as described in such paragraph) with the
commissioner of taxation and finance on or after the sixtieth day after
this act shall have become a law; and
(ii) sections two through four and seven through nine of this act
shall apply to any tax liability for which the statute of limitations on
assessment has not expired as of the date this act shall take effect[;
and
(iii) provided, further, that the provisions of this act, except
section five of this act, shall expire and be deemed repealed July 1,
2015; provided, that, such expiration and repeal shall not affect any
requirement imposed pursuant to this act].
S 2. This act shall take effect immediately and shall be deemed to
have been in full force and effect on and after July 1, 2015; provided,
however that notwithstanding the provisions of article 5 of the general
construction law, the provisions of section 25, paragraph 11 of
subsection (c) of section 683, subsections (p), (p-1), (x), (y), (z),
(aa) and (bb) of section 685, paragraph 11 of subsection (c) of section
1083, subsections (k), (k-1), (p), (q), (r), (s) and (t) of section 1085
of the tax law, and section 11 of Part N of chapter 61 of the laws of
2005, are hereby revived and shall continue in full force and effect as
such provisions existed on July 1, 2015.
PART N
Section 1. Paragraph (a) of subdivision 25 of section 210-B of the tax
law, as added by section 17 of part A of chapter 59 of the laws of 2014,
is amended to read as follows:
(a) General. A taxpayer shall be allowed a credit against the tax
imposed by this article. Such credit, to be computed as hereinafter
provided, shall be allowed for bioheat, used for space heating or hot
water production for residential purposes within this state purchased
before January first, two thousand [seventeen] TWENTY. Such credit shall
be $0.01 per percent of biodiesel per gallon of bioheat, not to exceed
twenty cents per gallon, purchased by such taxpayer. PROVIDED, HOWEVER,
THAT ON OR AFTER JANUARY FIRST, TWO THOUSAND SEVENTEEN, THIS CREDIT
SHALL NOT APPLY TO BIOHEAT THAT IS LESS THAN SIX PERCENT BIODIESEL PER
GALLON OF BIOHEAT.
S. 6409--A 24 A. 9009--A
S 2. Paragraph 1 of subsection (mm) of section 606 of the tax law, as
amended by chapter 193 of the laws of 2012, is amended to read as
follows:
(1) A taxpayer shall be allowed a credit against the tax imposed by
this article. Such credit, to be computed as hereinafter provided, shall
be allowed for bioheat, used for space heating or hot water production
for residential purposes within this state and purchased on or after
July first, two thousand six and before July first, two thousand seven
and on or after January first, two thousand eight and before January
first, two thousand [seventeen] TWENTY. Such credit shall be $0.01 per
percent of biodiesel per gallon of bioheat, not to exceed twenty cents
per gallon, purchased by such taxpayer. PROVIDED, HOWEVER, THAT ON OR
AFTER JANUARY FIRST, TWO THOUSAND SEVENTEEN, THIS CREDIT SHALL NOT APPLY
TO BIOHEAT THAT IS LESS THAN SIX PERCENT BIODIESEL PER GALLON OF
BIOHEAT.
S 3. This act shall take effect immediately.
PART O
Section 1. Section 359 of the economic development law, as amended by
section 3 of part C of chapter 68 of the laws of 2013, is amended to
read as follows:
S 359. Cap on tax credit. The total amount of tax credits listed on
certificates of tax credit issued by the commissioner for any taxable
year may not exceed the limitations set forth in this section. One-half
of any amount of tax credits not awarded for a particular taxable year
IN YEARS TWO THOUSAND ELEVEN THROUGH TWO THOUSAND TWENTY-FOUR may be
used by the commissioner to award tax credits in another taxable year.
Credit components in the aggregate With respect to taxable
shall not exceed: years beginning in:
$ 50 million 2011
$ 100 million 2012
$ 150 million 2013
$ 200 million 2014
$ 250 million 2015
$ 200 million 2016
$ 200 million 2017
$ 200 million 2018
$ 200 million 2019
$ 200 million 2020
$ 200 million 2021
$ 150 million 2022
$ 100 million 2023
$ 50 million 2024
Twenty-five percent of tax credits shall be allocated to businesses
accepted into the program under subdivision four of section three
hundred fifty-three of this article and seventy-five percent of tax
credits shall be allocated to businesses accepted into the program under
subdivision three of section three hundred fifty-three of this article.
Provided, however, if by September thirtieth of a calendar year, the
department has not allocated the full amount of credits available in
that year to either: (i) businesses accepted into the program under
subdivision four of section three hundred fifty-three of this article or
S. 6409--A 25 A. 9009--A
(ii) businesses accepted into the program under subdivision three of
section three hundred fifty-three of this article, the commissioner may
allocate any remaining tax credits to businesses referenced in [para-
graphs (i) and (ii) of this section] THIS PARAGRAPH as needed; provided,
however, that under no circumstances may the AGGREGATE statutory cap FOR
ALL PROGRAM YEARS be exceeded. ONE HUNDRED PERCENT OF THE UNAWARDED
AMOUNTS REMAINING AT THE END OF TWO THOUSAND TWENTY-FOUR MAY BE ALLO-
CATED IN SUBSEQUENT YEARS, NOTWITHSTANDING THE FIFTY PERCENT LIMITATION
ON ANY AMOUNTS OF TAX CREDITS NOT AWARDED IN TAXABLE YEARS TWO THOUSAND
ELEVEN THROUGH TWO THOUSAND TWENTY-FOUR. PROVIDED, HOWEVER, NO TAX CRED-
ITS MAY BE ALLOWED FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY
FIRST, TWO THOUSAND THIRTY.
S 2. Subdivision 5 of section 354 of the economic development law, as
amended by section 2 of part C of chapter 68 of the laws of 2013, is
amended to read as follows:
5. A participant may claim tax benefits commencing in the first taxa-
ble year that the business enterprise receives a certificate of tax
credit or the first taxable year listed on its preliminary schedule of
benefits, whichever is later. A participant may claim such benefits for
the next nine consecutive taxable years, provided that the participant
demonstrates to the department that it continues to satisfy the eligi-
bility criteria specified in section three hundred fifty-three of this
article and subdivision two of this section in each of those taxable
years, AND PROVIDED THAT NO TAX CREDITS MAY BE ALLOWED FOR TAXABLE YEARS
BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND THIRTY. If, in any
given year, a participant who has satisfied the eligibility criteria
specified in section three hundred fifty-three of this article realizes
job creation less than the estimated amount, the credit shall be reduced
by the proportion of actual job creation to the estimated amount,
provided the proportion is at least seventy-five percent of the jobs
estimated.
S 3. Subdivision (b) of section 31 of the tax law, as added by section
7 of part G of chapter 61 of the laws of 2011, is amended to read as
follows:
(b) To be eligible for the excelsior jobs program credit, the taxpayer
shall have been issued a "certificate of tax credit" by the department
of economic development pursuant to subdivision four of section three
hundred fifty-four of the economic development law, which certificate
shall set forth the amount of each credit component that may be claimed
for the taxable year. A taxpayer may claim such credit for ten consec-
utive taxable years commencing in the first taxable year that the
taxpayer receives a certificate of tax credit or the first taxable year
listed on its preliminary schedule of benefits, whichever is later,
PROVIDED THAT NO TAX CREDITS MAY BE ALLOWED FOR TAXABLE YEARS BEGINNING
ON OR AFTER JANUARY FIRST, TWO THOUSAND THIRTY. The taxpayer shall be
allowed to claim only the amount listed on the certificate of tax credit
for that taxable year. Such certificate must be attached to the taxpay-
er's return. No cost or expense paid or incurred by the taxpayer shall
be the basis for more than one component of this credit or any other tax
credit, except as provided in section three hundred fifty-five of the
economic development law.
S 4. This act shall take effect immediately.
PART P
S. 6409--A 26 A. 9009--A
Section 1. Subdivision (c) of section 24 of the tax law, as added by
section 1 of part P of chapter 60 of the laws of 2004, is amended to
read as follows:
(c) Cross-references. For application of the credit provided for in
this section, see the following provisions of this chapter:
(1) article 9-A: section [210] 210-B: subdivision [36] 20.
(2) article 22: section 606: subsection (gg).
S 2. Subdivision (a) and paragraphs 2, 4, and 5 of subdivision (e) of
section 38 of the tax law, as added by section 1 of part EE of chapter
59 of the laws of 2013, are amended to read as follows:
(a) A taxpayer that is an eligible employer or an owner of an eligible
employer as defined in subdivision (b) of this section shall be eligible
for a credit against the tax imposed under article nine, nine-A, twen-
ty-two, [thirty-two] or thirty-three of this article, pursuant to the
provisions referenced in subdivision (e) of this section.
(2) Article 9-A: Section [210] 210-B, subdivision [46] 40.
(4) [Article 32: Section 1456, subsection (z).
(5)] Article 33: Section 1511, subdivision (cc).
S 3. Paragraph (e) of subdivision 1 of section 209 of the tax law, as
added by section 5 of part A of chapter 59 of the laws of 2014, is
amended to read as follows:
(e) At the end of each year, the commissioner shall review the cumula-
tive percentage change in the consumer price index. The commissioner
shall adjust the receipt thresholds set forth in this subdivision if the
consumer price index has changed by ten percent or more since January
first, two thousand fifteen, or since the date that the thresholds were
last adjusted under this subdivision. The thresholds shall be adjusted
to reflect that cumulative percentage change in the consumer price
index. The adjusted thresholds shall be rounded to the nearest one thou-
sand dollars. As used in this paragraph, "consumer price index" means
the consumer price index for all urban consumers (CPI-U) available
[form] FROM the bureau of labor statistics of the United States depart-
ment of labor. Any adjustment shall apply to tax periods that begin
after the adjustment is made.
S 4. The opening paragraph of paragraph (a) of subdivision 5 of
section 210-A of the tax law, as amended by section 23 of part T of
chapter 59 of the laws of 2015, is amended to read as follows:
A financial instrument is a "nonqualified financial instrument" if it
is not a qualified financial instrument. A qualified financial instru-
ment means a financial instrument that is of a type described in any of
clauses (A), (B), (C), (D), (G), (H) or (I) of subparagraph two of this
paragraph and that has been marked to market in the taxable year by the
taxpayer under section 475 or section 1256 of the internal revenue code.
Further, if the taxpayer has in the taxable year marked to market a
financial instrument of the type described in any of the clauses (A),
(B), (C), (D), (G), (H) or (I) of subparagraph two of this paragraph,
then any financial instrument within that type described in the above
specified clause or clauses that has not been marked to market by the
taxpayer under section 475 or section 1256 of the internal revenue code
is a qualified financial instrument in the taxable year. Notwithstanding
the two preceding sentences, (i) a loan secured by real property shall
not be a qualified financial instrument, (ii) if the only loans that are
marked to market by the taxpayer under section 475 or section 1256 of
the internal revenue code are loans secured by real property, then no
loans shall be qualified financial instruments, [and] (iii) stock that
is investment capital as defined in paragraph (a) of subdivision five of
S. 6409--A 27 A. 9009--A
section two hundred eight of this article shall not be a qualified
financial instrument, AND (IV) STOCK THAT GENERATES OTHER EXEMPT INCOME
AS DEFINED IN SUBDIVISION SIX-A OF SECTION TWO HUNDRED EIGHT OF THIS
ARTICLE AND THAT IS NOT MARKED TO MARKET UNDER SECTION 475 OR SECTION
1256 OF THE INTERNAL REVENUE CODE SHALL NOT CONSTITUTE A QUALIFIED
FINANCIAL INSTRUMENT WITH RESPECT TO THE INCOME FROM THAT STOCK THAT IS
DESCRIBED IN SUCH SUBDIVISION SIX-A. If a corporation is included in a
combined report, the definition of qualified financial instrument shall
be determined on a combined basis.
S 5. Paragraph (c) of subdivision 7 of section 210-B of the tax law,
as added by section 17 of part A of chapter 59 of the laws of 2014, is
amended to read as follows:
(c) Average number of individuals employed full-time. For the purposes
of this subdivision, average number of individuals employed full-time
shall be computed by adding the number of such individuals employed by
the taxpayer at the end of each quarter during each taxable year or
other applicable period and dividing the sum so obtained by the number
of such quarters occurring within such taxable year or other applicable
period; provided however, except that in computing base year employment,
there shall be excluded therefrom any employee with respect to whom a
credit provided for under subdivision [six of this section is] NINETEEN
OF SECTION TWO HUNDRED TEN OF THIS ARTICLE, AS SUCH SUBDIVISION WAS IN
EFFECT ON DECEMBER THIRTY-FIRST, TWO THOUSAND FOURTEEN, WAS claimed for
the taxable year.
S 6. Paragraph (a) of subdivision 9 of section 210-B of the tax law,
as added by section 17 of part A of chapter 59 of the laws of 2014, is
amended to read as follows:
(a) Application of credit. A taxpayer shall be allowed a credit, to be
credited against the tax imposed by this article, equal to the amount of
the special additional mortgage recording tax paid by the taxpayer
pursuant to the provisions of subdivision one-a of section two hundred
fifty-three of this chapter [or] ON mortgages recorded. Provided, howev-
er, no credit shall be allowed with respect to a mortgage of real prop-
erty principally improved or to be improved by one or more structures
containing in the aggregate not more than six residential dwelling
units, each dwelling unit having its own separate cooking facilities,
where the real property is located in one or more of the counties
comprising the metropolitan commuter transportation area. Provided
further, however, no credit shall be allowed with respect to a mortgage
of real property principally improved or to be improved by one or more
structures containing in the aggregate not more than six residential
dwelling units, each dwelling unit having its own separate cooking
facilities, where the real property is located in the county of Erie.
S 7. Subdivision 45 of section 210-B of the tax law, as added by
section 17 of part A of chapter 59 of the laws of 2014, is amended to
read as follows:
45. Order of credits. [(a)] Credits allowable under this article which
cannot be carried over and which are not refundable shall be deducted
first. [The credit allowable under subdivision six of this section shall
be deducted immediately after the deduction of all credits allowable
under this article which cannot be carried over and which are not
refundable, whether or not a portion of such credit is refundable.]
Credits allowable under this article which can be carried over, and
carryovers of such credits, shall be deducted next [after the deduction
of the credit allowable under subdivision six of this section], and
among such credits, those whose carryover is of limited duration shall
S. 6409--A 28 A. 9009--A
be deducted before those whose carryover is of unlimited duration. Cred-
its allowable under this article which are refundable [(other than the
credit allowable under subdivision six of this section)] shall be
deducted last.
S 8. Paragraph (a) of subdivision 3 of section 210-C of the tax law,
as added by section 18 of part A of chapter 59 of the laws of 2014, is
amended to read as follows:
(a) Subject to the provisions of paragraph (c) of subdivision two of
this section, a taxpayer may elect to treat as its combined group all
corporations that meet the ownership requirements described in paragraph
(a) of subdivision two of this section (such corporations collectively
referred to in this subdivision as the "commonly owned group"). If that
election is made, the commonly owned group shall calculate the combined
business income, combined capital, and fixed dollar minimum bases of all
members of the group in accordance with [paragraph] SUBDIVISION four of
this [subdivision] SECTION, whether or not that business income or busi-
ness capital is from a single unitary business.
S 9. Paragraph I of subdivision 1 of section 11-604 of the administra-
tive code of the city of New York, as added by chapter 491 of the laws
of 2007, is amended to read as follows:
I. Notwithstanding any provision of this subdivision to the contrary,
for taxable years beginning on or after January first, two thousand
seven for any corporation that:
(a) has a business allocation percentage for the taxable year, as
determined under paragraph (a) of subdivision three of this section, of
one hundred percent;
(b) has no investment capital or income at any time during the taxable
year;
(c) has no subsidiary capital or income at any time during the taxable
year; and
(d) has gross income, as defined in section sixty-one of the internal
revenue code, less than two hundred fifty thousand dollars for the taxa-
ble year:
the tax imposed by subdivision one of section 11-603 of this subchap-
ter shall be the greater of the tax on entire net income computed under
clause one of subparagraph (a) of paragraph E of this subdivision and
the fixed dollar minimum tax specified in clause four of subparagraph
(a) of paragraph E of this subdivision.
For purposes of this paragraph, FOR TAXABLE YEARS BEGINNING BEFORE
JANUARY FIRST, TWO THOUSAND FIFTEEN, any corporation for which an
election under subsection (a) of section six hundred sixty of the tax
law is not in effect for the taxable year may elect to treat as entire
net income the sum of:
(i) entire net income as determined under section two hundred eight of
the tax law; and
(ii) any deductions taken for the taxable year in computing federal
taxable income for New York city taxes paid or accrued under this chap-
ter.
S 10. Subdivision 2 of section 11-651 of the administrative code of
the city of New York, as added by section 1 of part D of chapter 60 of
the laws of 2015, is amended to read as follows:
2. Each reference in THE TAX LAW OR this code to subchapters two or
three of this chapter, or any of the provisions thereof, shall be deemed
a reference also to this subchapter, and any of the applicable
provisions thereof, where appropriate and with all necessary modifica-
tions.
S. 6409--A 29 A. 9009--A
S 11. Paragraph (a) of subdivision 4 of section 11-652 of the adminis-
trative code of the city of New York, as added by section 1 of part D of
chapter 60 of the laws of 2015, is amended to read as follows:
(a) The term "investment capital" means investments in stocks that:
(i) satisfy the definition of a capital asset under section 1221 of the
internal revenue code at all times the taxpayer owned such stocks during
the taxable year; (ii) are held by the taxpayer for investment for more
than one year; (iii) the dispositions of which are, or would be, treated
by the taxpayer as generating long-term capital gains or losses under
the internal revenue code; (iv) for stocks acquired on or after January
first, two thousand fifteen, at any time after the close of the day in
which they are acquired, have never been held for sale to customers in
the regular course of business; and (v) before the close of the day on
which the stock was acquired, are clearly identified in the taxpayer's
records as stock held for investment in the same manner as required
under section 1236(a)(1) of the internal revenue code for the stock of a
dealer in securities to be eligible for capital gain treatment (whether
or not the taxpayer is a dealer of securities subject to section 1236),
provided, however, that for stock acquired prior to October first, two
thousand fifteen that was not subject to section 1236(a) of the internal
revenue code, such identification in the taxpayer's records must occur
before October first, two thousand fifteen. Stock in a corporation that
is conducting a unitary business with the taxpayer, stock in a corpo-
ration that is included in a combined report with the taxpayer pursuant
to the commonly owned group election in subdivision three of section
11-654.3 of this subchapter, and stock [used] ISSUED by the taxpayer
shall not constitute investment capital. For purposes of this subdivi-
sion, if the taxpayer owns or controls, directly or indirectly, less
than twenty percent of the voting power of the stock of a corporation,
that corporation will be presumed to be conducting a business that is
not unitary with the business of the taxpayer.
S 12. Subparagraph 2 of paragraph (a) of subdivision 18 of section
11-654 of the administrative code of the city of New York, as added by
section 1 of part D of chapter 60 of the laws of 2015, is amended to
read as follows:
(2) The amount determined in this subparagraph is the product of (i)
the excess of (A) the tax computed under clause (i) of subparagraph one
of paragraph (e) of subdivision one of this section, without allowance
of any credits allowed by this section, over (B) the tax so computed,
determined as if the corporation had no such distributive share or guar-
anteed payments with respect to the unincorporated business, and (ii) a
fraction, the numerator of which is four and the denominator of which is
eight and eighty-five one hundredths, [provided however,] EXCEPT THAT IN
THE CASE OF A FINANCIAL CORPORATION AS DEFINED IN CLAUSE (I) OF SUBPARA-
GRAPH ONE OF PARAGRAPH (E) OF SUBDIVISION ONE OF THIS SECTION, SUCH
DENOMINATOR IS NINE, AND in the case of a taxpayer that is subject to
paragraph (j) or (k) of subdivision one of this section, such denomina-
tor shall be the rate of tax as determined by such paragraph (j) or (k)
for the taxable year; [and,] provided[, however,] that the amounts
computed in subclauses (A) and (B) of clause (i) of this subparagraph
shall be computed with the following modifications:
(A) such amounts shall be computed without taking into account any
carryforward or carryback by the partner of a net operating loss or a
prior net operation loss conversion subtraction;
(B) if, prior to taking into account any distributive share or guaran-
teed payments from any unincorporated business or any net operating loss
S. 6409--A 30 A. 9009--A
carryforward or carryback, the entire net income of the partner is less
than zero, such entire net income shall be treated as zero; and
(C) if such partner's net total distributive share of income, gain,
loss and deductions of, and guaranteed payments from, any unincorporated
business is less than zero, such net total shall be treated as zero. The
amount determined in this subparagraph shall not be less than zero.
S 13. Subparagraph 1 of paragraph (b) of subdivision 18 of section
11-654 of the administrative code of the city of New York, as added by
section 1 of part D of chapter 60 of the laws of 2015, is amended to
read as follows:
(1) Notwithstanding anything to the contrary in paragraph (a) of this
subdivision, in the case of a corporation that, before the application
of this subdivision or any other credit allowed by this section, is
liable for the tax on business income under clause (i) of subparagraph
one of paragraph (e) of subdivision one of this section, the credit or
the sum of the credits that may be taken by such corporation for a taxa-
ble year under this subdivision with respect to an unincorporated busi-
ness or unincorporated businesses in which it is a partner shall not
exceed the tax so computed, without allowance of any credits allowed by
this section, multiplied by a fraction the numerator of which is four
and the denominator of which is eight and eighty-five one-hundredths
[provided, however], EXCEPT THAT IN THE CASE OF A FINANCIAL CORPORATION
AS DEFINED IN CLAUSE (I) OF SUBPARAGRAPH ONE OF PARAGRAPH (E) OF SUBDI-
VISION ONE OF THIS SECTION, SUCH DENOMINATOR IS NINE, AND in the case of
a taxpayer that is subject to paragraph (j) or (k) of subdivision one of
this section, such denominator shall be the rate of tax as determined by
such paragraph (j) or (k) for the taxable year. If the credit allowed
under this subdivision or the sum of such credits exceeds the product of
such tax and such fraction, the amount of the excess may be carried
forward, in order, to each of the seven immediately succeeding taxable
years and, to the extent not previously taken, shall be allowed as a
credit in each of such years. In applying the provisions of the preced-
ing sentence, the credit determined for the taxable year under paragraph
(a) of this subdivision shall be taken before taking any credit carry-
forward pursuant to this paragraph and the credit carryforward attribut-
able to the earliest taxable year shall be taken before taking a credit
carryforward attributable to a subsequent taxable year.
S 14. Subparagraph 8 of paragraph (a) of subdivision 21 of section
11-654 of the administrative code of the city of New York, as added by
section 1 of part D of chapter 60 of the laws of 2015, is amended to
read as follows:
(8) The credit allowed under this subdivision shall only be allowed
for taxable years beginning before January first, two thousand [sixteen]
NINETEEN.
S 15. Paragraph (c) of subdivision 2 of section 11-654.2 of the admin-
istrative code of the city of New York, as added by section 1 of part D
of chapter 60 of the laws of 2015, is amended to read as follows:
(c) Receipts from sales of tangible personal property and electricity
that are traded as commodities as the term "commodity" is defined in
section four hundred seventy-five of the internal revenue code, shall be
included in the receipts fraction in accordance with clause [(i)] (IX)
of subparagraph two of paragraph (a) of subdivision five of this
section.
S 16. The opening paragraph of paragraph (a) of subdivision 5 of
section 11-654.2 of the administrative code of the city of New York, as
S. 6409--A 31 A. 9009--A
added by section 1 of part D of chapter 60 of the laws of 2015, is
amended to read as follows:
A financial instrument is a "nonqualified financial instrument" if it
is not a qualified financial instrument. A qualified financial instru-
ment means a financial instrument that is of a type described in any of
clause (i), (ii), (iii), (iv), (vii), (viii) or (ix) of subparagraph two
of this paragraph and that has been marked to market in the taxable year
by the taxpayer under section 475 or section 1256 of the internal reven-
ue code. Further, if the taxpayer has in the taxable year marked to
market a financial instrument of the type described in any of clause
(i), (ii), (iii), (iv), (vii), (viii) or (ix) of subparagraph two of
this paragraph, then any financial instrument within that type described
in the above specified clause or clauses that has not been marked to
market by the taxpayer under section 475 or section 1256 of the internal
revenue code is a qualified financial instrument in the taxable year.
Notwithstanding the two preceding sentences, (i) a loan secured by real
property shall not be a qualified financial instrument, (ii) if the only
loans that are marked to market by the taxpayer under section 475 or
section 1256 of the internal revenue code are loans secured by real
property, then no loans shall be qualified financial instruments, [and]
(iii) stock that is investment capital as defined in paragraph (a) of
subdivision [4] FOUR of section 11-652 of this subchapter shall not be a
qualified financial instrument, AND (IV) STOCK THAT GENERATES OTHER
EXEMPT INCOME AS DEFINED IN SUBDIVISION FIVE-A OF SECTION 11-652 OF THIS
SUBCHAPTER AND THAT IS NOT MARKED TO MARKET UNDER SECTION 475 OR SECTION
1256 OF THE INTERNAL REVENUE CODE SHALL NOT CONSTITUTE A QUALIFIED
FINANCIAL INSTRUMENT WITH RESPECT TO THE INCOME FROM THAT STOCK THAT IS
DESCRIBED IN SUCH SUBDIVISION FIVE-A. If a corporation is included in a
combined report, the definition of qualified financial instrument shall
be determined on a combined basis.
S 17. This act shall take effect immediately; provided however that
sections one, two, three, four, five, six, seven and eight of this act
shall be deemed to have been in full force and effect on the same date
and in the same manner as part A of chapter 59 of the laws of 2014, took
effect, and sections nine, ten, eleven, twelve, thirteen, fourteen,
fifteen and sixteen of this act shall be deemed to have been in full
force and effect on the same date and in the same manner as part D of
chapter 60 of the laws of 2015, took effect.
PART Q
Section 1. Subdivision 5 of section 183-a of the tax law, as amended
by section 61 of part A of chapter 59 of the laws of 2014, is amended to
read as follows:
5. The report covering the tax surcharge which must be calculated
pursuant to this section based upon the tax reportable on the report due
by March fifteenth of any year under section one hundred eighty-three of
this article, FOR TAXABLE YEARS BEGINNING BEFORE JANUARY FIRST, TWO
THOUSAND SIXTEEN, AND ON THE REPORT DUE BY APRIL FIFTEENTH OF ANY YEAR
UNDER SECTION ONE HUNDRED EIGHTY-THREE OF THIS ARTICLE, FOR TAXABLE
YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND SIXTEEN, shall
be filed on or before March fifteenth of the year next succeeding such
year, FOR TAXABLE YEARS BEGINNING BEFORE JANUARY FIRST, TWO THOUSAND
SIXTEEN, AND ON OR BEFORE APRIL FIFTEENTH OF THE YEAR NEXT SUCCEEDING
SUCH YEAR, FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO
THOUSAND SIXTEEN. An extension pursuant to section one hundred ninety-
S. 6409--A 32 A. 9009--A
three of this article shall be allowed only if a taxpayer files with the
commissioner an application for extension in such form as said commis-
sioner may prescribe by regulation and pays on or before the date of
such filing in addition to any other amounts required under this arti-
cle, either ninety percent of the entire tax surcharge required to be
paid under this section for the applicable period, or not less than the
tax surcharge shown on the taxpayer's report for the preceding year, if
such preceding year consisted of twelve months. The tax surcharge
imposed by this section shall be payable to the commissioner in full at
the time the report is required to be filed, and such tax surcharge or
the balance thereof, imposed on any taxpayer which ceases to exercise
its franchise or be subject to the tax surcharge imposed by this section
shall be payable to the commissioner at the time the report is required
to be filed, provided such tax surcharge of a domestic corporation which
continues to possess its franchise shall be subject to adjustment as the
circumstances may require; all other tax surcharges of any such taxpay-
er, which pursuant to the foregoing provisions of this section would
otherwise be payable subsequent to the time such report is required to
be filed, shall nevertheless be payable at such time. All of the
provisions of this article presently applicable to section one hundred
eighty-three of this article are applicable to the tax surcharge imposed
by this section except for section one hundred ninety-two of this arti-
cle.
S 2. Subdivision 4 of section 186-a of the tax law, as amended by
chapter 536 of the laws of 1998, is amended to read as follows:
4. Every utility subject to tax hereunder shall file, on or before
March fifteenth of each year, a return for the year ended on the preced-
ing December thirty-first, FOR TAXABLE YEARS BEGINNING BEFORE JANUARY
FIRST, TWO THOUSAND SIXTEEN, except that the year ended on December
thirty-first, nineteen hundred seventy-six shall be deemed, for the
purposes of this subdivision, to have commenced on June first, nineteen
hundred seventy-six, AND SHALL FILE, ON OR BEFORE APRIL FIFTEENTH OF
EACH YEAR, A RETURN FOR THE YEAR ENDED ON THE PRECEDING DECEMBER THIR-
TY-FIRST, FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO
THOUSAND SIXTEEN, including any period for which the tax imposed hereby
or by any amendment hereof is effective, each of which returns shall
state the gross income or gross operating income for the period covered
by each such return. Returns shall be filed with the commissioner of
taxation and finance on a form to be furnished by the commissioner for
such purpose and shall contain such other data, information or matter as
the commissioner may require to be included therein. Notwithstanding the
foregoing provisions of this subdivision, the commissioner may require
any utility to file an annual return, which shall contain any data spec-
ified by the commissioner, regardless of whether the utility is subject
to tax under this section; and the commissioner may require a landlord
selling to a tenant gas, electric, steam, water or refrigeration or
furnishing gas, electric, steam, water or refrigerator service, where
the same has been subjected to tax under this section on the sale to
such landlord, to file, on or before the fifteenth day of March of each
year, FOR TAXABLE YEARS BEGINNING BEFORE JANUARY FIRST, TWO THOUSAND
SIXTEEN, AND ON OR BEFORE THE FIFTEENTH DAY OF APRIL OF EACH YEAR, FOR
TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND SIXTEEN,
an information return for the year ended on the preceding December thir-
ty-first, covering such year in such form and containing such data as
the commissioner may specify. Every return shall have annexed thereto a
certification by the head of the utility making the same, or of the
S. 6409--A 33 A. 9009--A
owner or of a co-partner thereof, or of a principal officer of the
corporation, if such business be conducted by a corporation, to the
effect that the statements contained therein are true.
S 3. Subdivision 6 of section 186-e of the tax law, as added by chap-
ter 2 of the laws of 1995, is amended to read as follows:
6. Returns. Every provider of telecommunication services subject to
tax under this section shall file, on or before March fifteenth of each
year, FOR TAXABLE YEARS BEGINNING BEFORE JANUARY FIRST, TWO THOUSAND
SIXTEEN, AND ON OR BEFORE APRIL FIFTEENTH OF EACH YEAR, FOR TAXABLE
YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND SIXTEEN, a
return for the year ended on the preceding December thirty-first, and
pay the tax due, which return shall state the gross receipts for the
period covered by each such return and the resale exclusions during such
period. Returns shall be filed with the commissioner on a form to be
furnished by the commissioner for such purpose and shall contain such
other data, information or matter as the commissioner may require to be
included therein. Notwithstanding the foregoing provisions of this
subdivision, the commissioner may require any provider of telecommuni-
cation services to file an annual return, which shall contain any data
specified by the commissioner, regardless of whether such provider is
subject to tax under this section. Every return shall have annexed ther-
eto a certification by the head of the provider of telecommunication
services making the same, or of the owner or of a partner or member
thereof, or of a principal officer of the corporation, if such business
be conducted by a corporation, to the effect that the statements
contained therein are true.
S 4. Subdivision 1 of section 192 of the tax law, as amended by chap-
ter 96 of the laws of 1976, is amended to read as follows:
1. Corporations paying franchise tax. Every corporation, association
or joint-stock company liable to pay a tax under section one hundred
eighty-three or one hundred eighty-five of this chapter shall, on or
before March fifteenth in each year, FOR TAXABLE YEARS BEGINNING BEFORE
JANUARY FIRST, TWO THOUSAND SIXTEEN, AND ON OR BEFORE APRIL FIFTEENTH IN
EACH YEAR, FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO
THOUSAND SIXTEEN, make a written report to the [tax commission] COMMIS-
SIONER of its condition at the close of its business on the preceding
December thirty-first, stating the amount of its authorized capital
stock, the amount of stock paid in, the date and rate per centum of each
dividend paid by it during the year ending with such day, the entire
amount of the capital of such corporation, and the capital employed by
it in this state during such year.
S 5. Subdivision 1 of section 192 of the tax law, as amended by
section 26 of part S of chapter 59 of the laws of 2014, is amended to
read as follows:
1. Corporations paying franchise tax. Every corporation, association
or joint-stock company liable to pay a tax under section one hundred
eighty-three of this chapter shall, on or before March fifteenth in each
year, FOR TAXABLE YEARS BEGINNING BEFORE JANUARY FIRST, TWO THOUSAND
SIXTEEN, AND ON OR BEFORE APRIL FIFTEENTH IN EACH YEAR, FOR TAXABLE
YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND SIXTEEN, make a
written report to the [tax commission] COMMISSIONER of its condition at
the close of its business on the preceding December thirty-first, stat-
ing the amount of its authorized capital stock, the amount of stock paid
in, the date and rate per centum of each dividend paid by it during the
year ending with such day, the entire amount of the capital of such
S. 6409--A 34 A. 9009--A
corporation, and the capital employed by it in this state during such
year.
S 6. Subdivision 2 of section 192 of the tax law, as amended by chap-
ter 96 of the laws of 1976, is amended to read as follows:
2. Transportation and transmission corporations. Every transportation
or transmission corporation, joint-stock company or association liable
to pay an additional franchise tax under section one hundred eighty-four
of this chapter, shall also, on or before March fifteenth of each year,
make a written report to the [tax commission] COMMISSIONER of the amount
of its gross earnings subject to the tax imposed by said section for the
year ended on the preceding December thirty-first, FOR TAXABLE YEARS
BEGINNING BEFORE JANUARY FIRST, TWO THOUSAND SIXTEEN, except that the
year ended on December thirty-first, nineteen hundred seventy-six shall
be deemed, for the purposes of this subdivision, to have commenced on
July first, nineteen hundred seventy-six, AND SHALL ALSO, ON OR BEFORE
APRIL FIFTEENTH OF EACH YEAR, MAKE A WRITTEN REPORT TO THE COMMISSIONER
OF THE AMOUNT OF ITS GROSS EARNINGS SUBJECT TO THE TAX IMPOSED BY SAID
SECTION FOR THE YEAR ENDED ON THE PRECEDING DECEMBER THIRTY-FIRST, FOR
TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND SIXTEEN.
Any such corporation, joint-stock company or association which ceases to
be subject to the tax imposed by section one hundred eighty-four of this
chapter by reason of a liquidation, dissolution, merger or consolidation
with any other corporation, or any other cause, shall, on the date of
such cessation or at such other time as the [tax commission] COMMISSION-
ER may require, make a written report to the [tax commission] COMMIS-
SIONER of the amount of its gross earnings subject to the tax imposed by
section one hundred eighty-four of this chapter for any period for which
no report was theretofore filed. Any corporation, joint-stock company or
association subject to a tax upon dividends under said section one
hundred eighty-four of this chapter shall also include in its report
under this subdivision required to be filed a statement of the author-
ized capital of the company, the amount of capital stock issued, and the
amount of dividends of every nature paid during the year ended on the
preceding December thirty-first. As to tax payers subject to such tax
upon dividends under said section one hundred eighty-four of this chap-
ter, the year ended on December thirty-first, nineteen hundred seventy-
six shall be deemed, for the purposes of this subdivision, to have
commenced on July first, nineteen hundred seventy-six.
S 7. Paragraph (a) of subdivision 1 of section 197-b of the tax law,
as amended by section 1 of part G-1 of chapter 57 of the laws of 2009,
is amended to read as follows:
(a) For taxable years beginning on or after January first, nineteen
hundred seventy-seven, every taxpayer subject to tax under section one
hundred eighty-two, one hundred eighty-two-a, former section one hundred
eighty-two-b, one hundred eighty-four, one hundred eighty-six-a or one
hundred eighty-six-e of this article, must pay in each year an amount
equal to (i) twenty-five percent of the tax imposed under each of such
sections for the preceding taxable year if the preceding year's tax
exceeded one thousand dollars but was equal to or less than one hundred
thousand dollars, or (ii) forty percent of the tax imposed under any of
these sections for the preceding taxable year if the preceding year's
tax exceeded one hundred thousand dollars. If the preceding year's tax
under section one hundred eighty-four, one hundred eighty-six-a or one
hundred eighty-six-e of this article exceeded one thousand dollars and
the taxpayer is subject to the tax surcharge imposed by section one
hundred eighty-four-a or one hundred eighty-six-c of this article,
S. 6409--A 35 A. 9009--A
respectively, the taxpayer must also pay in each such year an amount
equal to (i) twenty-five percent of the tax surcharge imposed under such
section for the preceding taxable year if the preceding year's tax
exceeded one thousand dollars but was equal to or less than one hundred
thousand dollars, or (ii) forty percent of the tax surcharge imposed
under that section for the preceding taxable year if the preceding
year's tax exceeded one hundred thousand dollars. The amount or amounts
must be paid with the return or report required to be filed with respect
to the tax or tax surcharge for the preceding taxable year or with an
application for extension of the time for filing the return or report,
FOR TAXABLE YEARS BEGINNING BEFORE JANUARY FIRST, TWO THOUSAND SIXTEEN,
AND MUST BE PAID ON OR BEFORE THE FIFTEENTH DAY OF THE THIRD MONTH
FOLLOWING THE CLOSE OF THE TAXABLE YEAR, FOR TAXABLE YEARS BEGINNING ON
OR AFTER JANUARY FIRST, TWO THOUSAND SIXTEEN.
S 8. Paragraph (a) of subdivision 1 of section 209 of the tax law, as
amended by section 5 of part A of chapter 59 of the laws of 2014, is
amended to read as follows:
(a) For the privilege of exercising its corporate franchise, or of
doing business, or of employing capital, or of owning or leasing proper-
ty in this state in a corporate or organized capacity, or of maintaining
an office in this state, or of deriving receipts from activity in this
state, for all or any part of each of its fiscal or calendar years,
every domestic or foreign corporation, except corporations specified in
subdivision four of this section, shall annually pay a franchise tax,
upon the basis of its business income base, or upon such other basis as
may be applicable as hereinafter provided, for such fiscal or calendar
year or part thereof, on a report which shall be filed, except as here-
inafter provided, on or before the fifteenth day of March next succeed-
ing the close of each such year, FOR TAXABLE YEARS BEGINNING BEFORE
JANUARY FIRST, TWO THOUSAND SIXTEEN, AND ON OR BEFORE THE FIFTEENTH DAY
OF APRIL NEXT SUCCEEDING THE CLOSE OF EACH SUCH YEAR, FOR TAXABLE YEARS
BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND SIXTEEN, or, in the
case of a corporation which reports on the basis of a fiscal year, with-
in two and one-half months after the close of such fiscal year, FOR
TAXABLE YEARS BEGINNING BEFORE JANUARY FIRST, TWO THOUSAND SIXTEEN, AND
ON OR BEFORE THE FIFTEENTH DAY OF THE FOURTH MONTH AFTER THE CLOSE OF
SUCH FISCAL YEAR, FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST,
TWO THOUSAND SIXTEEN, and shall be paid as hereinafter provided.
S 9. Subdivision 1 of section 211 of the tax law, as amended by chap-
ter 436 of the laws of 1974, the opening paragraph as amended by chapter
190 of the laws of 1990 and the second undesignated paragraph as amended
by chapter 542 of the laws of 1985, is amended to read as follows:
1. Every taxpayer[, as well as every foreign corporation having an
employee, including any officer, within the state,] shall annually on or
before March fifteenth, FOR TAXABLE YEARS BEGINNING BEFORE JANUARY
FIRST, TWO THOUSAND SIXTEEN, AND ANNUALLY ON OR BEFORE APRIL FIFTEENTH,
FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND
SIXTEEN, transmit to the [tax commission] COMMISSIONER a report in a
form prescribed by [it] THE COMMISSIONER (except that a corporation
which reports on the basis of a fiscal year shall transmit its report
within two and one-half months after the close of its fiscal year, FOR
TAXABLE YEARS BEGINNING BEFORE JANUARY FIRST, TWO THOUSAND SIXTEEN, AND
ON OR BEFORE THE FIFTEENTH DAY OF THE FOURTH MONTH AFTER THE CLOSE OF
ITS FISCAL YEAR, FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST,
TWO THOUSAND SIXTEEN, and except, also, that a corporation which is a
DISC shall transmit its report on or before the fifteenth day of the
S. 6409--A 36 A. 9009--A
ninth month following the close of its calendar or fiscal year), setting
forth such information as the [tax commission] COMMISSIONER may
prescribe and every taxpayer which ceases to exercise its franchise or
to be subject to the tax imposed by this article shall transmit to the
[tax commission] COMMISSIONER a report on the date of such cessation or
at such other time as the [tax commission] COMMISSIONER may require
covering each year or period for which no report was theretofore filed.
In the case of a termination year of an S corporation, the S short year
and the C short year shall be treated as separate short taxable years,
provided, however, the due date of the report for the S short year shall
be the same as the due date of the report for the C short year. Every
taxpayer shall also transmit such other reports and such facts and
information as the [tax commission] COMMISSIONER may require in the
administration of this article. The [tax commission] COMMISSIONER may
grant a reasonable extension of time for filing reports whenever good
cause exists.
An automatic extension of six months for the filing of its annual
report shall be allowed any taxpayer if, within the time prescribed by
the preceding paragraph, such taxpayer files with the [tax commission]
COMMISSIONER an application for extension in such form as [said commis-
sion] THE COMMISSIONER may prescribe by regulation and pays on or before
the date of such filing the amount properly estimated as its tax.
S 10. Subdivision (a) of section 213-b of the tax law, as amended by
section 2 of part G-1 of chapter 57 of the laws of 2009, is amended to
read as follows:
(a) First installments for certain taxpayers.--In privilege periods of
twelve months ending at any time during the calendar year nineteen
hundred seventy and thereafter, every taxpayer subject to the tax
imposed by section two hundred nine of this chapter must pay with the
report required to be filed for the preceding privilege period, or with
an application for extension of the time for filing the report, FOR
TAXABLE YEARS BEGINNING BEFORE JANUARY FIRST, TWO THOUSAND SIXTEEN, AND
MUST PAY ON OR BEFORE THE FIFTEENTH DAY OF THE THIRD MONTH OF SUCH PRIV-
ILEGE PERIODS, FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST,
TWO THOUSAND SIXTEEN, an amount equal to (i) twenty-five percent of the
preceding year's tax if the preceding year's tax exceeded one thousand
dollars but was equal to or less than one hundred thousand dollars, or
(ii) forty percent of the preceding year's tax if the preceding year's
tax exceeded one hundred thousand dollars. If the preceding year's tax
under section two hundred nine of this chapter exceeded one thousand
dollars and the taxpayer is subject to the tax surcharge imposed by
section two hundred nine-B of this chapter, the taxpayer must also pay
with the tax surcharge report required to be filed for the preceding
privilege period, or with an application for extension of the time for
filing the report, FOR TAXABLE YEARS BEGINNING BEFORE JANUARY FIRST, TWO
THOUSAND SIXTEEN, AND MUST PAY ON OR BEFORE THE FIFTEENTH DAY OF THE
THIRD MONTH OF SUCH PRIVILEGE PERIODS, FOR TAXABLE YEARS BEGINNING ON OR
AFTER JANUARY FIRST, TWO THOUSAND SIXTEEN, an amount equal to (i) twen-
ty-five percent of the tax surcharge imposed for the preceding year if
the preceding year's tax was equal to or less than one hundred thousand
dollars, or (ii) forty percent of the tax surcharge imposed for the
preceding year if the preceding year's tax exceeded one hundred thousand
dollars.
S 11. Subdivision (f) of section 213-b of the tax law, as amended by
chapter 613 of the laws of 1976, is amended to read as follows:
S. 6409--A 37 A. 9009--A
(f) The preceding year's tax defined.-- As used in this section, "the
preceding year's tax" means the tax imposed upon the taxpayer by section
two hundred nine of this chapter for the preceding calendar or fiscal
year, or, for purposes of computing the first installment of estimated
tax when EITHER THE MANDATORY FIRST INSTALLMENT IS PAID PURSUANT TO
SUBDIVISION (A) OF THIS SECTION OR an application has been filed for
extension of the time for filing the report required to be filed for
such preceding calendar or fiscal year, the amount properly estimated
pursuant to section two hundred thirteen of this chapter as the tax
imposed upon the taxpayer for such calendar or fiscal year.
S 12. Paragraph 1 of subsection (c) of section 658 of the tax law, as
amended by chapter 760 of the laws of 1992, is amended to read as
follows:
(1) Partnerships. Every partnership having a resident partner or
having any income derived from New York sources, determined in accord-
ance with the applicable rules of section six hundred thirty-one as in
the case of a nonresident individual, shall make a return for the taxa-
ble year setting forth all items of income, gain, loss and deduction and
such other pertinent information as the commissioner may by regulations
and instructions prescribe. Such return shall be filed on or before the
fifteenth day of the fourth month following the close of each taxable
year, FOR TAXABLE YEARS BEGINNING BEFORE JANUARY FIRST, TWO THOUSAND
SIXTEEN, AND ON OR BEFORE THE FIFTEENTH DAY OF THE THIRD MONTH FOLLOWING
THE CLOSE OF EACH TAXABLE YEAR, FOR TAXABLE YEARS BEGINNING ON OR AFTER
JANUARY FIRST, TWO THOUSAND SIXTEEN, except that the due date for the
return of a partnership consisting entirely of nonresident aliens shall
be the date prescribed for the filing of its federal partnership return
for the taxable year. For purposes of this paragraph, "taxable year"
means a year or a period which would be a taxable year of the partner-
ship if it were subject to tax under this article.
S 13. Subparagraph (A) of paragraph 3 of subsection (c) of section 658
of the tax law, as amended by section 18 of part U of chapter 61 of the
laws of 2011, is amended to read as follows:
(A) Every subchapter K limited liability company, every limited
liability company that is a disregarded entity for federal income tax
purposes, and every partnership which has any income derived from New
York sources, determined in accordance with the applicable rules of
section six hundred thirty-one of this article as in the case of a
nonresident individual, shall[, within sixty days after the last day of
the taxable year,] ON OR BEFORE THE FIFTEENTH DAY OF THE THIRD MONTH
FOLLOWING THE CLOSE OF EACH TAXABLE YEAR make a payment of a filing fee.
The amount of the filing fee is the amount set forth in subparagraph (B)
of this paragraph. The minimum filing fee is twenty-five dollars for
taxable years beginning in two thousand eight and thereafter. Limited
liability companies that are disregarded entities for federal income tax
purposes must pay a filing fee of twenty-five dollars for taxable years
beginning on or after January first, two thousand eight.
S 14. Subsection (i) of section 1087 of the tax law, as added by chap-
ter 188 of the laws of 1964, is amended to read as follows:
(i) Prepaid tax.--For purposes of this section, any tax paid by the
taxpayer before the last day prescribed for its payment (including any
amount paid by the taxpayer as estimated tax for a taxable year) shall
be deemed to have been paid by it on the fifteenth day of the third
month following the close of the taxable year the income of which is the
basis for tax under article nine-a, [nine-b or nine-c,] or on the last
day prescribed in article nine for the filing of a final return for such
S. 6409--A 38 A. 9009--A
taxable year, or portion thereof, determined in all cases without regard
to any extension of time granted the taxpayer, FOR TAXABLE YEARS BEGIN-
NING BEFORE JANUARY FIRST, TWO THOUSAND SIXTEEN, AND ON THE FIFTEENTH
DAY OF THE FOURTH MONTH FOLLOWING THE CLOSE OF THE TAXABLE YEAR THE
INCOME OF WHICH IS THE BASIS FOR TAX UNDER ARTICLE NINE-A, OR ON THE
LAST DAY PRESCRIBED IN ARTICLE NINE FOR THE FILING OF A FINAL RETURN FOR
SUCH TAXABLE YEAR, OR PORTION THEREOF, DETERMINED IN ALL CASES WITHOUT
REGARD TO ANY EXTENSION OF TIME GRANTED THE TAXPAYER, FOR TAXABLE YEARS
BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND SIXTEEN.
S 15. Paragraph 3 of subdivision (a) of section 1514 of the tax law,
as amended by section 89 of part A of chapter 389 of the laws of 1997,
is amended to read as follows:
(3) Such amount or amounts described in paragraphs one and two of this
subdivision shall be paid with the return required to be filed with
respect to such tax or tax surcharge for such preceding taxable year or
with an application for extension of the time for filing such return,
FOR TAXABLE YEARS BEGINNING BEFORE JANUARY FIRST, TWO THOUSAND SIXTEEN,
AND SHALL BE PAID ON OR BEFORE THE FIFTEENTH DAY OF THE THIRD MONTH OF
EACH TAXABLE YEAR, FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY
FIRST, TWO THOUSAND SIXTEEN.
S 16. Subdivision (f) of section 1514 of the tax law, as amended by
section 26 of part H3 of chapter 62 of the laws of 2003, is amended to
read as follows:
(f) The preceding year's tax defined. As used in this section, "the
preceding year's tax" means, for taxpayers subject to tax under subdivi-
sion (b) of section fifteen hundred ten of this article, the taxes
imposed upon the taxpayer by sections fifteen hundred one and fifteen
hundred ten of this article from the preceding taxable year or as other-
wise determined by subdivision (b) of section fifteen hundred five of
this article, and for taxpayers subject to tax under section fifteen
hundred two-a of this article, the tax imposed upon the taxpayer by such
section fifteen hundred two-a of this article from the preceding year,
or for purposes of computing the first installment of estimated tax when
EITHER THE MANDATORY FIRST INSTALLMENT IS PAID PURSUANT TO SUBDIVISION
(A) OF THIS SECTION OR an application has been filed for extension of
the time for filing the return required to be filed for such preceding
taxable year, the amount properly estimated pursuant to paragraph one of
subdivision (b) of section fifteen hundred sixteen of this article as
the tax imposed upon the taxpayer for such taxable year.
S 17. Subdivision (a) of section 1515 of the tax law, as added by
section 649 of the laws of 1974 and as further amended by section 104 of
part A of chapter 62 of the laws of 2011, is amended to read as follows:
(a) Every taxpayer and every other foreign and alien insurance corpo-
ration having an employee, including any officer, in this state or
having an agent or representative in this state, shall annually, on or
before the fifteenth day of the third month following the close of its
taxable year, FOR TAXABLE YEARS BEGINNING BEFORE JANUARY FIRST, TWO
THOUSAND SIXTEEN, AND ON OR BEFORE THE FIFTEENTH DAY OF THE FOURTH MONTH
FOLLOWING THE CLOSE OF ITS TAXABLE YEAR, FOR TAXABLE YEARS BEGINNING ON
OR AFTER JANUARY FIRST, TWO THOUSAND SIXTEEN, transmit to the [tax
commission] COMMISSIONER a return in a form prescribed by [it] THE
COMMISSIONER setting forth such information as the [tax commission]
COMMISSIONER may prescribe and every taxpayer which ceases to exercise
its franchise or to be subject to the tax imposed by this article shall
transmit to the [tax commission] COMMISSIONER a return on the date of
such cessation or at such other time as the [tax commission] COMMISSION-
S. 6409--A 39 A. 9009--A
ER may require covering each year or period for which no return was
theretofore filed. A copy of each return required under this subdivision
shall also be transmitted to the superintendent of financial services at
or before the times specified for filing such returns with the [tax
commission] COMMISSIONER.
S 18. Subdivisions (a) and (b) of section 11-514 of the administrative
code of the city of New York, subdivision (a) as amended by chapter 183
of the laws of 2009, are amended to read as follows:
(a) General. [On or before the fifteenth day of the fourth month
following the close of a taxable year, an] AN unincorporated business
income tax return shall be made and filed, and the balance of any tax
shown on the face of such return, not previously paid as installments of
estimated tax, shall be paid, ON OR BEFORE THE FIFTEENTH DAY OF THE
FOURTH MONTH FOLLOWING THE CLOSE OF A TAXABLE YEAR FOR TAXABLE YEARS
BEGINNING BEFORE JANUARY FIRST, TWO THOUSAND SIXTEEN, AND ON OR BEFORE
THE FIFTEENTH DAY OF THE THIRD MONTH FOLLOWING THE CLOSE OF A TAXABLE
YEAR FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND
SIXTEEN:
(1) by or for every unincorporated business, for taxable years begin-
ning after nineteen hundred eighty-six but before nineteen hundred nine-
ty-seven, having unincorporated business gross income, determined for
purposes of this subdivision without any deduction for the cost of goods
sold or services performed, of more than ten thousand dollars, or having
any amount of unincorporated business taxable income;
(2) by or for every partnership, for taxable years beginning after
nineteen hundred ninety-six but before two thousand nine, having unin-
corporated business gross income, determined for purposes of this subdi-
vision without any deduction for the cost of goods sold or services
performed, of more than twenty-five thousand dollars, or having unincor-
porated business taxable income of more than fifteen thousand dollars;
(3) by or for every unincorporated business other than a partnership,
for taxable years beginning after nineteen hundred ninety-six but before
two thousand nine, having unincorporated business gross income, deter-
mined for purposes of this subdivision without any deduction for the
cost of goods sold or services performed, of more than seventy-five
thousand dollars, or having unincorporated business taxable income of
more than thirty-five thousand dollars; and
(4) by or for every unincorporated business, for taxable years begin-
ning after two thousand eight, having unincorporated business gross
income, determined for purposes of this subdivision without any
deduction for the cost of goods sold or services performed, of more than
ninety-five thousand dollars.
(b) Decedents. The return for any deceased individual shall be made
and filed by his or her executor, administrator, or other person charged
with his or her property. If a final return of a decedent is for a frac-
tional part of a year, the due date of such return shall be, FOR TAXABLE
YEARS BEGINNING BEFORE JANUARY FIRST, TWO THOUSAND SIXTEEN, the
fifteenth day of the fourth month following the close of the twelve-
month period [which] THAT began with the first day of such fractional
part of the year, AND, FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY
FIRST, TWO THOUSAND SIXTEEN, THE FIFTEENTH DAY OF THE THIRD MONTH
FOLLOWING THE CLOSE OF THE TWELVE-MONTH PERIOD THAT BEGAN WITH THE FIRST
DAY OF SUCH FRACTIONAL PART OF THE YEAR.
S 19. Subdivision (i) of section 11-527 of the administrative code of
the city of New York is amended to read as follows:
S. 6409--A 40 A. 9009--A
(i) Prepaid tax. For purposes of this section, any tax paid by the
taxpayer before the last day prescribed for its payment and any amount
paid by the taxpayer as estimated tax for a taxable year shall be deemed
to have been paid by the taxpayer, FOR TAXABLE YEARS BEGINNING BEFORE
JANUARY FIRST, TWO THOUSAND SIXTEEN, on the fifteenth day of the fourth
month following the close of his or her taxable year with respect to
which such amount constitutes a credit or payment, AND, FOR TAXABLE
YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND SIXTEEN, ON THE
FIFTEENTH DAY OF THE THIRD MONTH FOLLOWING THE CLOSE OF HIS OR HER TAXA-
BLE YEAR WITH RESPECT TO WHICH SUCH AMOUNT CONSTITUTES A CREDIT OR
PAYMENT.
S 20. Paragraph (a) of subdivision 1 of section 11-653 of the adminis-
trative code of the city of New York, as added by section 1 of part D of
chapter 60 of the laws of 2015, is amended to read as follows:
(a) For the privilege of doing business, or of employing capital, or
of owning or leasing property in the city in a corporate or organized
capacity, or of maintaining an office in the city, for all or any part
of each of its fiscal or calendar years, every domestic or foreign
corporation, except corporations specified in subdivision four of this
section, shall annually pay a tax, upon the basis of its business
income, or upon such other basis as may be applicable as hereinafter
provided, for such fiscal or calendar year or part thereof, on a report
[which] THAT shall be filed, except as hereinafter provided, FOR TAXABLE
YEARS BEGINNING BEFORE JANUARY FIRST, TWO THOUSAND SIXTEEN, on or before
the fifteenth day of March next succeeding the close of each such CALEN-
DAR year, or, in the case of a taxpayer [which] THAT reports on the
basis of a fiscal year, within two and one-half months after the close
of EACH such fiscal year, AND FOR TAXABLE YEARS BEGINNING ON OR AFTER
JANUARY FIRST, TWO THOUSAND SIXTEEN, ON OR BEFORE THE FIFTEENTH DAY OF
APRIL NEXT SUCCEEDING THE CLOSE OF EACH SUCH CALENDAR YEAR, OR, IN THE
CASE OF A TAXPAYER THAT REPORTS ON THE BASIS OF A FISCAL YEAR, WITHIN
THREE AND ONE-HALF MONTHS AFTER THE CLOSE OF EACH SUCH FISCAL YEAR, and
shall be paid as hereinafter provided.
S 21. Subdivision 1 of section 11-655 of the administrative code of
the city of New York, as added by section 1 of part D of chapter 60 of
the laws of 2015, is amended to read as follows:
1. Every corporation having an officer, agent or representative within
the city, shall, annually on or before March fifteenth FOR TAXABLE YEARS
BEGINNING BEFORE JANUARY FIRST, TWO THOUSAND SIXTEEN, AND ANNUALLY ON OR
BEFORE APRIL FIFTEENTH FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY
FIRST, TWO THOUSAND SIXTEEN, transmit to the commissioner of finance a
report, in a form prescribed by the commissioner of finance [(except
that a corporation which reports on the basis of a fiscal year shall
transmit its report within two and one-half months after the close of
its fiscal year)], setting forth such information as the commissioner of
finance may prescribe, [and every] EXCEPT THAT A CORPORATION THAT
REPORTS ON THE BASIS OF A FISCAL YEAR SHALL TRANSMIT SUCH REPORT, FOR
TAXABLE YEARS BEGINNING BEFORE JANUARY FIRST, TWO THOUSAND SIXTEEN,
WITHIN TWO AND ONE-HALF MONTHS AFTER THE CLOSE OF ITS FISCAL YEAR, AND,
FOR TAXABLE YEARS BEGINNING AFTER JANUARY FIRST, TWO THOUSAND SIXTEEN,
WITHIN THREE AND ONE-HALF MONTHS AFTER THE CLOSE OF ITS FISCAL YEAR.
EVERY taxpayer [which] THAT ceases to do business in the city or to be
subject to the tax imposed by this subchapter shall transmit to the
commissioner of finance a report on the date of such cessation or at
such other time as the commissioner of finance may require covering each
year or period for which no report was theretofore filed. Every taxpayer
S. 6409--A 41 A. 9009--A
shall also transmit such other reports and such facts and information as
the commissioner of finance may require in the administration of this
subchapter. The commissioner of finance may grant a reasonable extension
of time for filing reports whenever good cause exists.
An automatic extension of six months for the filing of its annual
report shall be allowed any taxpayer if, within the time prescribed by
the preceding paragraph, whichever is applicable, such taxpayer files
with the commissioner of finance an application for extension in such
form as the commissioner of finance may prescribe by regulation and pays
on or before the date of such filing the amount properly estimated as
its tax.
S 22. Subdivision 1 of section 11-658 of the administrative code of
the city of New York, as added by section 1 of part D of chapter 60 of
the laws of 2015, is amended to read as follows:
1. [Every] FOR TAXABLE YEARS BEGINNING BEFORE JANUARY FIRST, TWO THOU-
SAND SIXTEEN, EVERY taxpayer subject to the tax imposed by section
11-653 of this subchapter shall pay with the report required to be filed
for the preceding privilege period, if any, or with an application for
extension of the time and filing such report, an amount equal to twen-
ty-five per centum of the preceding year's tax if such preceding year's
tax exceeded one thousand dollars. FOR TAXABLE YEARS BEGINNING ON OR
AFTER JANUARY FIRST, TWO THOUSAND SIXTEEN, SUCH AMOUNT SHALL BE PAID ON
OR BEFORE THE FIFTEENTH DAY OF MARCH NEXT SUCCEEDING THE CLOSE OF EACH
SUCH CALENDAR YEAR, OR, IN THE CASE OF A TAXPAYER THAT REPORTS ON THE
BASIS OF A FISCAL YEAR, WITHIN TWO AND ONE-HALF MONTHS AFTER THE CLOSE
OF EACH SUCH FISCAL YEAR.
S 23. Subdivision 6 of section 11-658 of the administrative code of
the city of New York, as added by section 1 of part D of chapter 60 of
the laws of 2015, is amended to read as follows:
6. As used in this section, "the preceding year's tax" means the tax
imposed upon the taxpayer by section 11-653 of this subchapter for the
preceding calendar or fiscal year, or, for purposes of computing the
first installment of estimated tax when EITHER THE MANDATORY FIRST
INSTALLMENT IS PAID PURSUANT TO SUBDIVISION ONE OF THIS SECTION OR an
application has been filed for extension of the time for filing the
report required to be filed for such preceding calendar or fiscal year,
the amount properly estimated pursuant to section 11-657 of this
subchapter as the tax imposed upon the taxpayer for such calendar or
fiscal year.
S 24. This act shall take effect immediately provided, however, that
section five of this act shall take effect on the same date and in the
same manner as section 26 of part S of chapter 59 of the laws of 2014,
takes effect, and that section five of this act shall apply to taxable
years beginning on or after January 1, 2018 and that section thirteen of
this act shall apply to taxable years beginning on or after January 1,
2016.
PART R
Section 1. Subparagraph (iv) of paragraph (a) of subdivision 1 of
section 210 of the tax law, as amended by section 12 of part A of chap-
ter 59 of the laws of 2014, is amended to read as follows:
(iv) (A) for taxable years beginning before January first, two thou-
sand sixteen, if the business income base is not more than two hundred
ninety thousand dollars the amount shall be six and one-half percent of
the business income base; if the business income base is more than two
S. 6409--A 42 A. 9009--A
hundred ninety thousand dollars but not over three hundred ninety thou-
sand dollars the amount shall be the sum of (1) eighteen thousand eight
hundred fifty dollars, (2) seven and one-tenth percent of the excess of
the business income base over two hundred ninety thousand dollars but
not over three hundred ninety thousand dollars and (3) four and thirty-
five hundredths percent of the excess of the business income base over
three hundred fifty thousand dollars but not over three hundred ninety
thousand dollars;
(B) FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOU-
SAND SEVENTEEN, IF THE BUSINESS INCOME BASE IS NOT MORE THAN TWO HUNDRED
NINETY THOUSAND DOLLARS THE AMOUNT SHALL BE FOUR PERCENT OF THE BUSINESS
INCOME BASE; IF THE BUSINESS INCOME BASE IS MORE THAN TWO HUNDRED NINETY
THOUSAND DOLLARS BUT NOT OVER THREE HUNDRED NINETY THOUSAND DOLLARS THE
AMOUNT SHALL BE THE SUM OF (1) ELEVEN THOUSAND SIX HUNDRED DOLLARS, (2)
SIX AND ONE-HALF PERCENT OF THE EXCESS OF THE BUSINESS INCOME BASE OVER
TWO HUNDRED NINETY THOUSAND DOLLARS BUT NOT OVER THREE HUNDRED NINETY
THOUSAND DOLLARS AND (3) EIGHTEEN AND THIRTEEN HUNDREDTHS PERCENT OF THE
EXCESS OF THE BUSINESS INCOME BASE OVER THREE HUNDRED FIFTY THOUSAND
DOLLARS BUT NOT OVER THREE HUNDRED NINETY THOUSAND DOLLARS;
S 2. Paragraph 39 of subsection (c) of section 612 of the tax law, as
added by section 1 of part Y of chapter 59 of the laws of 2013, is
amended to read as follows:
(39) (A) In the case of a taxpayer who is a small business OR A
TAXPAYER WHO IS A MEMBER, PARTNER, OR SHAREHOLDER OF A LIMITED LIABILITY
COMPANY, PARTNERSHIP, OR NEW YORK S CORPORATION, RESPECTIVELY, THAT IS A
SMALL BUSINESS, who OR WHICH has business income and/or farm income as
defined in the laws of the United States, an amount equal to [three]
FIFTEEN percent of the net items of income, gain, loss and deduction
attributable to such business or farm entering into federal adjusted
gross income, but not less than zero[, for taxable years beginning after
two thousand thirteen, an amount equal to three and three-quarters
percent of the net items of income, gain, loss and deduction attribut-
able to such business or farm entering into federal adjusted gross
income, but not less than zero, for taxable years beginning after two
thousand fourteen, and an amount equal to five percent of the net items
of income, gain, loss and deduction attributable to such business or
farm entering into federal adjusted gross income, but not less than
zero, for taxable years beginning after two thousand fifteen].
(B) (I) For the purposes of this paragraph, the term small business
shall mean: (I) a sole proprietor [or a farm business] who employs one
or more persons during the taxable year and who has net business income
or net farm income of less than two hundred fifty thousand dollars, OR
(II) A LIMITED LIABILITY COMPANY, PARTNERSHIP OR NEW YORK S CORPORATION
THAT DURING THE TAXABLE YEAR EMPLOYS ONE OR MORE PERSONS AND HAS NEW
YORK GROSS BUSINESS INCOME ATTRIBUTABLE TO A NON-FARM BUSINESS THAT IS
GREATER THAN ZERO BUT LESS THAN ONE MILLION FIVE HUNDRED THOUSAND
DOLLARS OR NET FARM INCOME ATTRIBUTABLE TO A FARM BUSINESS THAT IS
GREATER THAN ZERO BUT LESS THAN TWO HUNDRED FIFTY THOUSAND DOLLARS.
(II) FOR PURPOSES OF THIS PARAGRAPH, THE TERM NEW YORK GROSS BUSINESS
INCOME SHALL MEAN: (I) IN THE CASE OF A LIMITED LIABILITY COMPANY OR A
PARTNERSHIP NEW YORK SOURCE GROSS INCOME AS DEFINED IN SUBPARAGRAPH (B)
OF PARAGRAPH THREE OF SUBSECTION (C) OF SECTION SIX HUNDRED FIFTY-EIGHT
OF THIS ARTICLE, AND, (II) IN THE CASE OF A NEW YORK S CORPORATION, NEW
YORK RECEIPTS INCLUDED IN THE NUMERATOR OF THE APPORTIONMENT FACTOR
DETERMINED UNDER SECTION TWO HUNDRED TEN-A OF THIS CHAPTER FOR THE TAXA-
BLE YEAR.
S. 6409--A 43 A. 9009--A
(C) TO QUALIFY FOR THIS MODIFICATION IN RELATION TO A NON-FARM SMALL
BUSINESS THAT IS A LIMITED LIABILITY COMPANY, PARTNERSHIP OR NEW YORK S
CORPORATION, THE TAXPAYER'S INCOME ATTRIBUTABLE TO THE NET BUSINESS
INCOME FROM ITS OWNERSHIP INTERESTS IN NON-FARM LIMITED LIABILITY COMPA-
NIES, PARTNERSHIPS OR NEW YORK S CORPORATIONS MUST BE LESS THAN TWO
HUNDRED FIFTY THOUSAND DOLLARS.
S 3. Paragraph 35 of subdivision (c) of section 11-1712 of the admin-
istrative code of the city of New York, as added by section 2 of part Y
of chapter 59 of the laws of 2013, is amended to read as follows:
(35) (A) In the case of a taxpayer who is a small business OR A
TAXPAYER WHO IS A MEMBER, PARTNER, OR SHAREHOLDER OF A LIMITED LIABILITY
COMPANY, PARTNERSHIP, OR NEW YORK S CORPORATION, RESPECTIVELY, THAT IS A
SMALL BUSINESS, who OR WHICH has business income and/or farm income as
defined in the laws of the United States, an amount equal to [three]
FIFTEEN percent of the net items of income, gain, loss and deduction
attributable to such business or farm entering into federal adjusted
gross income, but not less than zero[, for taxable years beginning after
two thousand thirteen, an amount equal to three and three-quarters
percent of the net items of income, gain, loss and deduction attribut-
able to such business or farm entering into federal adjusted gross
income, but not less than zero, for taxable years beginning after two
thousand fourteen, and an amount equal to five percent of the net items
of income, gain, loss and deduction attributable to such business or
farm entering into federal adjusted gross income, but not less than
zero, for taxable years beginning after two thousand fifteen].
(B) (I) For the purposes of this paragraph, the term small business
shall mean: (I) a sole proprietor [or a farm business] who employs one
or more persons during the taxable year and who has net business income
or net farm income of less than two hundred fifty thousand dollars; OR
(II) A LIMITED LIABILITY COMPANY, PARTNERSHIP OR NEW YORK S CORPORATION
THAT DURING THE TAXABLE YEAR EMPLOYS ONE OR MORE PERSONS AND HAS NEW
YORK GROSS BUSINESS INCOME ATTRIBUTABLE TO A NON-FARM BUSINESS THAT IS
GREATER THAN ZERO BUT LESS THAN ONE MILLION FIVE HUNDRED THOUSAND
DOLLARS OR NET FARM INCOME ATTRIBUTABLE TO A FARM BUSINESS THAT IS
GREATER THAN ZERO BUT LESS THAN TWO HUNDRED FIFTY THOUSAND DOLLARS.
(II) FOR PURPOSES OF THIS PARAGRAPH, THE TERM NEW YORK GROSS BUSINESS
INCOME SHALL MEAN: (I) IN THE CASE OF A LIMITED LIABILITY COMPANY OR A
PARTNERSHIP, NEW YORK SOURCE GROSS INCOME AS DEFINED IN SUBPARAGRAPH (B)
OF PARAGRAPH THREE OF SUBSECTION (C) OF SECTION SIX HUNDRED FIFTY-EIGHT
OF ARTICLE TWENTY-TWO OF THE TAX LAW, AND, (II) IN THE CASE OF A NEW
YORK S CORPORATION, NEW YORK RECEIPTS INCLUDED IN THE NUMERATOR OF THE
APPORTIONMENT FACTOR DETERMINED UNDER SECTION TWO HUNDRED TEN-A OF ARTI-
CLE NINE-A OF THE TAX LAW FOR THE TAXABLE YEAR.
(C) TO QUALIFY FOR THIS MODIFICATION IN RELATION TO A NON-FARM SMALL
BUSINESS THAT IS A LIMITED LIABILITY COMPANY, PARTNERSHIP OR NEW YORK S
CORPORATION, THE TAXPAYER'S INCOME ATTRIBUTABLE TO THE NET BUSINESS
INCOME FROM ITS OWNERSHIP INTERESTS IN NON-FARM LIMITED LIABILITY COMPA-
NIES, PARTNERSHIPS OR NEW YORK S CORPORATIONS MUST BE LESS THAN TWO
HUNDRED FIFTY THOUSAND DOLLARS.
S 4. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2017.
PART S
Section 1. This act shall be known and may be cited as the "parental
choice in education act".
S. 6409--A 44 A. 9009--A
S 2. The education law is amended by adding a new article 25 to read
as follows:
ARTICLE 25
EDUCATION SCHOLARSHIP AND PROGRAM TAX CREDIT
SECTION 1209. SHORT TITLE.
1210. DEFINITIONS.
1211. APPROVAL TO ISSUE CERTIFICATES OF RECEIPT.
1212. APPLICATIONS FOR APPROVAL TO ISSUE CERTIFICATES OF
RECEIPT.
1213. APPLICATION APPROVAL FOR CERTIFICATES OF RECEIPT.
1214. REVOCATION OF APPROVAL TO ISSUE CERTIFICATES OF RECEIPT.
1215. REPORTING AND RECORDKEEPING.
1216. JOINT ANNUAL REPORT.
1217. COMMISSIONER; POWERS.
S 1209. SHORT TITLE. THIS ARTICLE SHALL BE KNOWN AND MAY BE CITED AS
THE "EDUCATION SCHOLARSHIP AND PROGRAM TAX CREDIT".
S 1210. DEFINITIONS. FOR THE PURPOSES OF THIS SECTION, THE FOLLOWING
TERMS SHALL HAVE THE FOLLOWING MEANINGS:
1. "AUTHORIZED CONTRIBUTION" MEANS THE CONTRIBUTION AMOUNT THAT IS
LISTED ON THE CONTRIBUTION AUTHORIZATION CERTIFICATE ISSUED TO A TAXPAY-
ER.
2. "CONTRIBUTION" MEANS A DONATION PAID BY CASH, CHECK, ELECTRONIC
FUNDS TRANSFER, DEBIT CARD OR CREDIT CARD THAT IS MADE BY A TAXPAYER
DURING THE TAXABLE YEAR.
3. "EDUCATIONAL PROGRAM" MEANS AN ACADEMIC OR SIMILAR PROGRAM OF A
PUBLIC SCHOOL THAT ENHANCES THE CURRICULUM OR ACADEMIC PROGRAM OF THE
PUBLIC SCHOOL, OR PROVIDES A PRE-KINDERGARTEN PROGRAM TO A PUBLIC
SCHOOL. FOR PURPOSES OF THIS DEFINITION, THE INSTRUCTION, MATERIALS,
PROGRAMS AND OTHER ACTIVITIES OFFERED BY OR THROUGH AN EDUCATIONAL
PROGRAM MAY INCLUDE, BUT ARE NOT LIMITED TO, THE FOLLOWING FEATURES: (A)
INSTRUCTION OR MATERIALS PROMOTING HEALTH, PHYSICAL EDUCATION, AND FAMI-
LY AND CONSUMER SCIENCES; LITERARY, PERFORMING AND VISUAL ARTS; MATH-
EMATICS, SOCIAL STUDIES, TECHNOLOGY AND SCIENTIFIC ACHIEVEMENT; (B)
INSTRUCTION OR PROGRAMMING TO MEET THE EDUCATION NEEDS OF AT-RISK
STUDENTS OR STUDENTS WITH DISABILITIES, INCLUDING TUTORING OR COUN-
SELING; OR (C) THE USE OF SPECIALIZED INSTRUCTIONAL MATERIALS, INSTRUC-
TORS OR INSTRUCTION NOT PROVIDED BY A PUBLIC SCHOOL.
4. "EDUCATIONAL SCHOLARSHIP ORGANIZATION" MEANS AN ENTITY THAT:
(A) IS EXEMPT FROM TAXATION UNDER PARAGRAPH THREE OF SUBSECTION (C) OF
SECTION FIVE HUNDRED ONE OF THE INTERNAL REVENUE CODE; (B) USES AT LEAST
NINETY PERCENT OF THE QUALIFIED CONTRIBUTIONS RECEIVED DURING THE CALEN-
DAR YEAR AND ANY INCOME DERIVED FROM QUALIFIED CONTRIBUTIONS DURING SUCH
YEAR FOR SCHOLARSHIPS; (C) PROVIDES MORE THAN FIFTY PERCENT OF ITS SCHO-
LARSHIPS DURING A CALENDAR YEAR TO ELIGIBLE PUPILS WHO RESIDE IN A
HOUSEHOLD THAT HAS AN INCOME NOT TO EXCEED ONE HUNDRED FIFTY PERCENT OF
THE INCOME QUALIFICATION REQUIRED FOR THE REDUCED PRICE SCHOOL LUNCHES
UNDER THE NATIONAL SCHOOL LUNCH ACT, PROVIDED HOWEVER FOR THE PURPOSES
OF AN EDUCATIONAL SCHOLARSHIP ORGANIZATION FULFILLING SUCH REQUIREMENT,
AN EDUCATIONAL SCHOLARSHIP ORGANIZATION MAY ENTER INTO AN AGREEMENT WITH
ANOTHER EDUCATIONAL SCHOLARSHIP ORGANIZATION OR ORGANIZATIONS TO JOINTLY
REPORT THEIR SCHOLARSHIP INFORMATION TO MEET SUCH REQUIREMENT; (D)
DEPOSITS AND HOLDS QUALIFIED CONTRIBUTIONS AND ANY INCOME DERIVED FROM
QUALIFIED CONTRIBUTIONS IN AN ACCOUNT THAT IS SEPARATE FROM THE ORGAN-
IZATION'S OPERATING OR OTHER FUNDS UNTIL SUCH QUALIFIED CONTRIBUTIONS OR
INCOME ARE WITHDRAWN FOR USE; (E) PROVIDES SCHOLARSHIPS TO ELIGIBLE
S. 6409--A 45 A. 9009--A
PUPILS FOR USE AT NOT FEWER THAN THREE QUALIFIED SCHOOLS; AND (F) IS
APPROVED TO ISSUE CERTIFICATES OF RECEIPT PURSUANT TO THIS ARTICLE.
5. "ELIGIBLE PUPIL" MEANS A CHILD WHO IS: (A) A RESIDENT OF THIS
STATE; (B) OF SCHOOL AGE IN ACCORDANCE WITH SUBDIVISION ONE OF SECTION
THIRTY-TWO HUNDRED TWO OF THIS CHAPTER OR WHO IS FOUR YEARS OF AGE ON OR
BEFORE DECEMBER FIRST OF THE YEAR IN WHICH SUCH CHILD IS ENROLLED IN A
PRE-KINDERGARTEN PROGRAM; (C) ATTENDS OR IS ABOUT TO ATTEND A QUALIFIED
SCHOOL; AND (D) RESIDES IN A HOUSEHOLD THAT HAS A FEDERAL ADJUSTED GROSS
INCOME OF TWO HUNDRED FIFTY THOUSAND DOLLARS OR LESS, PROVIDED HOWEVER,
FOR HOUSEHOLDS WITH THREE OR MORE DEPENDENT CHILDREN, SUCH INCOME LEVEL
SHALL BE INCREASED BY TEN THOUSAND DOLLARS PER DEPENDENT CHILD, NOT TO
EXCEED THREE HUNDRED THOUSAND DOLLARS.
6. "LOCAL EDUCATION FUND" MEANS A NOT-FOR-PROFIT ENTITY THAT: (A) IS
EXEMPT FROM TAXATION UNDER PARAGRAPH THREE OF SUBSECTION (C) OF SECTION
FIVE HUNDRED ONE OF THE INTERNAL REVENUE CODE; (B) IS ESTABLISHED FOR
THE PURPOSE OF SUPPORTING AT LEAST ONE PUBLIC SCHOOL OR PUBLIC SCHOOL
DISTRICT LOCATED IN THIS STATE; (C) USES AT LEAST NINETY PERCENT OF THE
QUALIFIED CONTRIBUTIONS RECEIVED DURING THE CALENDAR YEAR AND ANY INCOME
DERIVED FROM QUALIFIED CONTRIBUTIONS DURING SUCH MONTHS TO SUPPORT THE
PUBLIC SCHOOL OR SCHOOLS OR PUBLIC SCHOOL DISTRICT OR DISTRICTS THAT
SUCH FUND HAS BEEN ESTABLISHED TO SUPPORT; (D) DEPOSITS AND HOLDS QUALI-
FIED CONTRIBUTIONS AND ANY INCOME DERIVED FROM QUALIFIED CONTRIBUTIONS
IN AN ACCOUNT THAT IS SEPARATE FROM THE FUND'S OPERATING OR OTHER FUNDS
UNTIL SUCH QUALIFIED CONTRIBUTIONS OR INCOME ARE WITHDRAWN FOR USE; AND
(E) IS APPROVED TO ISSUE CERTIFICATES OF RECEIPT PURSUANT TO THIS ARTI-
CLE.
7. "NON-PUBLIC SCHOOL" MEANS ANY NOT-FOR-PROFIT PRE-KINDERGARTEN
PROGRAM, ELEMENTARY, OR SECONDARY SECTARIAN OR NONSECTARIAN SCHOOL
LOCATED IN THIS STATE, OTHER THAN A PUBLIC SCHOOL, THAT PROVIDES
INSTRUCTION AT ONE OR MORE LOCATIONS TO AN ELIGIBLE PUPIL IN ACCORDANCE
WITH SECTION THIRTY-TWO HUNDRED FOUR OF THIS CHAPTER.
8. "PUBLIC EDUCATION ENTITY" MEANS A PUBLIC SCHOOL DISTRICT OR A
PUBLIC SCHOOL IN THIS STATE, PROVIDED THAT SUCH PUBLIC SCHOOL DISTRICT
OR PUBLIC SCHOOL: (A) DEPOSITS AND HOLDS QUALIFIED CONTRIBUTIONS AND ANY
INCOME DERIVED FROM SUCH QUALIFIED CONTRIBUTIONS IN AN ACCOUNT THAT IS
SEPARATE FROM THE PUBLIC SCHOOL OR PUBLIC SCHOOL DISTRICT'S OPERATING OR
OTHER FUNDS UNTIL SUCH QUALIFIED CONTRIBUTIONS OR INCOME ARE WITHDRAWN
FOR USE; AND (B) IS APPROVED TO RECEIVE AUTHORIZED CONTRIBUTIONS AND
ISSUE CERTIFICATES OF RECEIPT PURSUANT TO THIS ARTICLE.
9. "PUBLIC SCHOOL" MEANS ANY FREE ELEMENTARY OR SECONDARY SCHOOL IN
THIS STATE PURSUANT TO ARTICLE ELEVEN OF THE CONSTITUTION, BUT SHALL NOT
INCLUDE A CHARTER SCHOOL AUTHORIZED BY ARTICLE FIFTY-SIX OF THIS CHAP-
TER.
10. "QUALIFIED CONTRIBUTION" MEANS THE AUTHORIZED CONTRIBUTION MADE BY
A TAXPAYER TO A PUBLIC EDUCATION ENTITY, SCHOOL IMPROVEMENT ORGANIZA-
TION, LOCAL EDUCATION FUND, OR EDUCATIONAL SCHOLARSHIP ORGANIZATION
LISTED IN THE CONTRIBUTION AUTHORIZATION CERTIFICATE ISSUED TO THE
TAXPAYER FOR WHICH THE TAXPAYER HAS RECEIVED A CERTIFICATE OF RECEIPT
FROM SUCH ENTITY, FUND OR ORGANIZATION. A CONTRIBUTION DOES NOT QUALIFY
IF THE TAXPAYER DESIGNATES THE TAXPAYER'S CONTRIBUTION TO AN ENTITY OR
ORGANIZATION FOR THE DIRECT BENEFIT OF ANY PARTICULAR OR SPECIFIED
STUDENT.
11. "QUALIFIED SCHOOL" MEANS A PUBLIC SCHOOL OR NON-PUBLIC SCHOOL
LOCATED IN THIS STATE.
12. "SCHOLARSHIP" MEANS AN EDUCATIONAL SCHOLARSHIP OR TUITION GRANT
AWARDED TO AN ELIGIBLE PUPIL TO ATTEND A QUALIFIED SCHOOL IN AN AMOUNT
S. 6409--A 46 A. 9009--A
NOT TO EXCEED THE TUITION CHARGED TO ATTEND SUCH SCHOOL LESS ANY OTHER
EDUCATIONAL SCHOLARSHIP OR TUITION GRANT RECEIVED BY SUCH ELIGIBLE PUPIL
OR HIS OR HER PARENT, PARENTS, LEGAL GUARDIAN, OR LEGAL GUARDIANS FOR
SUCH ELIGIBLE PUPIL'S TUITION; PROVIDED, HOWEVER, IN THE CASE OF AN
ELIGIBLE PUPIL ATTENDING A PUBLIC SCHOOL OF A DISTRICT OF WHICH SUCH
PUPIL IS NOT A RESIDENT, THE AMOUNT OF THE EDUCATIONAL SCHOLARSHIP OR
TUITION GRANT AWARDED MAY NOT EXCEED THE TUITION CHARGED BY THE PUBLIC
SCHOOL PURSUANT TO PARAGRAPH D OF SUBDIVISION FOUR OF SECTION THIRTY-TWO
HUNDRED TWO OF THIS CHAPTER, BUT ONLY IF THE SCHOOL DISTRICT OF WHICH
SUCH PUPIL IS A RESIDENT IS NOT REQUIRED TO PAY FOR SUCH TUITION.
13. "SCHOOL IMPROVEMENT ORGANIZATION" MEANS A NOT-FOR-PROFIT ENTITY
THAT: (A) IS EXEMPT FROM TAXATION UNDER PARAGRAPH THREE OF SUBSECTION
(C) OF SECTION FIVE HUNDRED ONE OF THE INTERNAL REVENUE CODE; (B) USES
AT LEAST NINETY PERCENT OF THE QUALIFIED CONTRIBUTIONS RECEIVED DURING
THE CALENDAR YEAR AND ANY INCOME DERIVED FROM QUALIFIED CONTRIBUTIONS
DURING SUCH MONTHS TO ASSIST PUBLIC SCHOOLS OR PUBLIC SCHOOL DISTRICTS
LOCATED IN THIS STATE IN THEIR PROVISION OF EDUCATIONAL PROGRAMS, EITHER
BY MAKING CONTRIBUTIONS TO ONE OR MORE PUBLIC SCHOOLS OR PUBLIC SCHOOL
DISTRICTS LOCATED IN THIS STATE OR PROVIDING EDUCATIONAL PROGRAMS TO, OR
IN CONJUNCTION WITH, ONE OR MORE PUBLIC SCHOOLS OR PUBLIC SCHOOL
DISTRICTS LOCATED IN THIS STATE; (C) DEPOSITS AND HOLDS QUALIFIED
CONTRIBUTIONS AND ANY INCOME DERIVED FROM QUALIFIED CONTRIBUTIONS IN AN
ACCOUNT THAT IS SEPARATE FROM THE ORGANIZATION'S OPERATING OR OTHER
FUNDS UNTIL SUCH QUALIFIED CONTRIBUTIONS OR INCOME ARE WITHDRAWN FOR
USE; AND (D) IS APPROVED TO ISSUE CERTIFICATES OF RECEIPT PURSUANT TO
THIS ARTICLE. SUCH TERM INCLUDES A PRE-KINDERGARTEN PROGRAM OR
NOT-FOR-PROFIT ENTITY THAT ALLOWS THE TAXPAYER TO CHOOSE TO DONATE TO A
PROGRAM PROJECT OR INITIATIVE FOR USE IN A PUBLIC SCHOOL.
S 1211. APPROVAL TO ISSUE CERTIFICATES OF RECEIPT. 1. PUBLIC SCHOOLS
AND PUBLIC SCHOOL DISTRICTS. ALL PUBLIC SCHOOLS AND PUBLIC SCHOOL
DISTRICTS SHALL BE APPROVED TO ISSUE CERTIFICATES OF RECEIPT FOR QUALI-
FIED CONTRIBUTIONS IN ACCORDANCE WITH SECTION FORTY-TWO OF THE TAX LAW,
PROVIDED, HOWEVER, THAT SUCH PUBLIC SCHOOL OR PUBLIC SCHOOL DISTRICT
SHALL NOT BE APPROVED IF EITHER: (A) SUCH PUBLIC SCHOOL OR PUBLIC SCHOOL
DISTRICT FAILS TO DEPOSIT AND HOLD QUALIFIED CONTRIBUTIONS AND ANY
INCOME DERIVED FROM QUALIFIED CONTRIBUTIONS IN AN ACCOUNT THAT IS SEPA-
RATE FROM THE SCHOOL OR SCHOOL DISTRICT'S OPERATING OR OTHER FUNDS UNTIL
SUCH QUALIFIED CONTRIBUTIONS OR INCOME ARE WITHDRAWN FOR USE; OR (B) THE
COMMISSIONER HAS REVOKED SUCH APPROVAL FOR SUCH PUBLIC SCHOOL OR PUBLIC
SCHOOL DISTRICT PURSUANT TO SECTION TWELVE HUNDRED FOURTEEN OF THIS
ARTICLE.
2. SCHOOL IMPROVEMENT ORGANIZATIONS, EDUCATIONAL SCHOLARSHIP ORGANIZA-
TIONS AND LOCAL EDUCATION FUNDS. NO SCHOOL IMPROVEMENT ORGANIZATION,
EDUCATIONAL SCHOLARSHIP ORGANIZATION OR LOCAL EDUCATION FUND SHALL ISSUE
ANY CERTIFICATES OF RECEIPT WITHOUT FILING AN APPLICATION PURSUANT TO
SECTION TWELVE HUNDRED TWELVE OF THIS ARTICLE AND RECEIVING APPROVAL
PURSUANT TO SECTION TWELVE HUNDRED THIRTEEN OF THIS ARTICLE.
S 1212. APPLICATIONS FOR APPROVAL TO ISSUE CERTIFICATES OF RECEIPT.
EACH SCHOOL IMPROVEMENT ORGANIZATION, EDUCATIONAL SCHOLARSHIP ORGANIZA-
TION AND LOCAL EDUCATION FUND SHALL SUBMIT AN APPLICATION TO THE COMMIS-
SIONER FOR APPROVAL TO ISSUE CERTIFICATES OF RECEIPT IN THE FORM AND
MANNER PRESCRIBED BY THE COMMISSIONER, PROVIDED THAT SUCH APPLICATION
SHALL INCLUDE: (A) SUBMISSION OF DOCUMENTATION THAT SUCH SCHOOL IMPROVE-
MENT ORGANIZATION, LOCAL EDUCATION FUND OR EDUCATIONAL SCHOLARSHIP
ORGANIZATION HAS BEEN GRANTED EXEMPTION FROM TAXATION UNDER PARAGRAPH
THREE OF SUBSECTION (C) OF SECTION FIVE HUNDRED ONE OF THE INTERNAL
S. 6409--A 47 A. 9009--A
REVENUE CODE; (B) A LIST OF NAMES AND ADDRESSES OF ALL MEMBERS OF THE
GOVERNING BOARD OF THE SCHOOL IMPROVEMENT ORGANIZATION, LOCAL EDUCATION
FUND OR EDUCATIONAL SCHOLARSHIP ORGANIZATION; AND (C) FOR AN EDUCATIONAL
SCHOLARSHIP ORGANIZATION, SUBMISSION OF CRITERIA FOR THE AWARDING OF
SCHOLARSHIPS TO ELIGIBLE STUDENTS.
S 1213. APPLICATION APPROVAL FOR CERTIFICATES OF RECEIPT. 1. IN GENER-
AL. THE COMMISSIONER SHALL REVIEW EACH APPLICATION TO ISSUE CERTIFICATES
OF RECEIPT PURSUANT TO THIS ARTICLE. THE COMMISSIONER SHALL PUBLISH
CRITERIA USED TO DETERMINE SELECTION AND ESTABLISH AN APPEALS PROCESS
FOR APPLICATIONS THAT ARE NOT APPROVED.
2. NOTIFICATION. APPLICANTS SHALL BE NOTIFIED OF THE COMMISSIONER'S
DETERMINATION WITHIN FIVE BUSINESS DAYS OF THE DETERMINATION.
S 1214. REVOCATION OF APPROVAL TO ISSUE CERTIFICATES OF RECEIPT. THE
COMMISSIONER, IN CONSULTATION WITH THE COMMISSIONER OF TAXATION AND
FINANCE, MAY REVOKE THE APPROVAL OF A SCHOOL IMPROVEMENT ORGANIZATION,
EDUCATIONAL SCHOLARSHIP ORGANIZATION, LOCAL EDUCATION FUND, PUBLIC
SCHOOL OR PUBLIC SCHOOL DISTRICT TO ISSUE CERTIFICATES OF RECEIPT UPON A
FINDING THAT SUCH ORGANIZATION, FUND, SCHOOL OR SCHOOL DISTRICT HAS
VIOLATED THIS ARTICLE OR SECTION FORTY-TWO OF THE TAX LAW. THESE
VIOLATIONS SHALL INCLUDE, BUT NOT BE LIMITED TO, ANY OF THE FOLLOWING:
(A) FAILURE TO MEET THE REQUIREMENTS OF THIS ARTICLE OR SECTION
FORTY-TWO OF THE TAX LAW; (B) THE FAILURE TO MAINTAIN FULL AND ADEQUATE
RECORDS WITH RESPECT TO THE RECEIPT OF QUALIFIED CONTRIBUTIONS; (C) THE
FAILURE TO SUPPLY SUCH RECORDS TO THE COMMISSIONER, THE DEPARTMENT, OR
THE DEPARTMENT OF TAXATION AND FINANCE WHEN REQUESTED; OR (D) THE FAIL-
URE TO PROVIDE NOTICE TO THE DEPARTMENT OF TAXATION AND FINANCE OF THE
ISSUANCE OR NON-ISSUANCE OF CERTIFICATES OF RECEIPT PURSUANT TO SECTION
FORTY-TWO OF THE TAX LAW; PROVIDED, HOWEVER, THAT THE COMMISSIONER SHALL
NOT REVOKE APPROVAL PURSUANT TO THIS SECTION BASED UPON A VIOLATION OF
THE TAX LAW UNLESS THE COMMISSIONER OF TAXATION AND FINANCE AGREES THAT
REVOCATION IS WARRANTED; AND PROVIDED FURTHER THAT THE COMMISSIONER
SHALL NOT REVOKE APPROVAL PURSUANT TO THIS SECTION WHEN THE FAILURE TO
COMPLY IS DUE TO CLERICAL ERROR AND NOT NEGLIGENCE OR INTENTIONAL DISRE-
GARD FOR THE LAW. WITHIN FIVE DAYS OF THE DETERMINATION REVOKING
APPROVAL, THE COMMISSIONER SHALL PROVIDE NOTICE OF SUCH REVOCATION TO
THE EDUCATIONAL SCHOLARSHIP ORGANIZATION, SCHOOL IMPROVEMENT ORGANIZA-
TION, LOCAL EDUCATION FUND, PUBLIC SCHOOL, OR PUBLIC SCHOOL DISTRICT AND
TO THE DEPARTMENT OF TAXATION AND FINANCE. THE COMMISSIONER SHALL ESTAB-
LISH AN APPEALS PROCESS FOR DETERMINATIONS REVOKING APPROVALS.
S 1215. REPORTING AND RECORDKEEPING. 1. REPORTING. EACH EDUCATIONAL
SCHOLARSHIP ORGANIZATION, SCHOOL IMPROVEMENT ORGANIZATION, LOCAL EDUCA-
TION FUND, PUBLIC SCHOOL AND PUBLIC SCHOOL DISTRICT THAT RECEIVES QUALI-
FIED CONTRIBUTIONS SHALL REPORT TO THE COMMISSIONER AND THE DEPARTMENT
OF TAXATION AND FINANCE BY JANUARY THIRTY-FIRST OF EACH CALENDAR YEAR.
SUCH REPORT SHALL BE IN THE FORM AND MANNER PRESCRIBED BY THE COMMIS-
SIONER IN CONSULTATION WITH THE COMMISSIONER OF TAXATION AND FINANCE.
2. RECORDKEEPING. EACH EDUCATIONAL SCHOLARSHIP ORGANIZATION, SCHOOL
IMPROVEMENT ORGANIZATION, LOCAL EDUCATION FUND, PUBLIC SCHOOL AND PUBLIC
SCHOOL DISTRICT THAT ISSUED AT LEAST ONE CERTIFICATE OF RECEIPT SHALL
MAINTAIN RECORDS INCLUDING: (A) NOTIFICATIONS RECEIVED FROM THE DEPART-
MENT OF TAXATION AND FINANCE; (B) NOTIFICATIONS MADE TO THE DEPARTMENT
OF TAXATION AND FINANCE; (C) COPIES OF QUALIFIED CONTRIBUTIONS RECEIVED;
(D) COPIES OF THE DEPOSIT OF SUCH QUALIFIED CONTRIBUTIONS; (E) COPIES OF
ISSUED CERTIFICATES OF RECEIPT; (F) ANNUAL FINANCIAL STATEMENTS; (G) IN
THE CASE OF SCHOOL IMPROVEMENT ORGANIZATIONS, EDUCATIONAL SCHOLARSHIP
ORGANIZATIONS AND LOCAL EDUCATION FUNDS, THE APPLICATION SUBMITTED
S. 6409--A 48 A. 9009--A
PURSUANT TO SECTION TWELVE HUNDRED TWELVE OF THIS ARTICLE AND THE
APPROVAL ISSUED BY THE COMMISSIONER; AND (H) ANY OTHER INFORMATION
PRESCRIBED BY THE COMMISSIONER. SUCH RECORDS SHALL BE MAINTAINED BY THE
ENTITY OR ORGANIZATION FOR FIVE YEARS.
S 1216. JOINT ANNUAL REPORT. ON OR BEFORE THE LAST DAY OF MAY FOR
EACH CALENDAR YEAR, THE COMMISSIONER OF TAXATION AND FINANCE AND THE
COMMISSIONER, JOINTLY, SHALL SUBMIT A WRITTEN REPORT AS PROVIDED IN
SUBDIVISION (K) OF SECTION FORTY-TWO OF THE TAX LAW.
S 1217. COMMISSIONER; POWERS. THE COMMISSIONER SHALL PROMULGATE ON AN
EMERGENCY BASIS REGULATIONS NECESSARY FOR THE IMPLEMENTATION OF THIS
SECTION. THE COMMISSIONER SHALL MAKE ANY FORMS REQUIRED TO BE FILED
PURSUANT TO THIS ARTICLE AVAILABLE TO APPLICANTS WITHIN SIXTY DAYS OF
THE EFFECTIVE DATE OF THIS ARTICLE.
S 3. The education law is amended by adding a new section 1503-a to
read as follows:
S 1503-A. POWER TO ACCEPT AND SOLICIT GIFTS AND DONATIONS. 1. THE
TRUSTEES OR BOARDS OF EDUCATION OF ALL SCHOOL DISTRICTS ORGANIZED BY
SPECIAL LAWS OR PURSUANT TO THE PROVISIONS OF A GENERAL LAW ARE HEREBY
AUTHORIZED AND EMPOWERED TO ACCEPT GIFTS, DONATIONS, AND CONTRIBUTIONS
TO THE DISTRICT AND TO SOLICIT THE SAME.
2. NOTWITHSTANDING ANY OTHER PROVISION OF THIS CHAPTER OR OF ANY OTHER
GENERAL OR SPECIAL LAW TO THE CONTRARY, THE RECEIPT OF SUCH GIFTS,
DONATIONS AND CONTRIBUTIONS MADE PURSUANT TO ARTICLE TWENTY-FIVE OF THIS
CHAPTER, AND ANY INCOME DERIVED THEREFROM, SHALL BE DISREGARDED FOR THE
PURPOSES OF ALL APPORTIONMENTS, COMPUTATIONS, AND DETERMINATIONS OF
STATE AID.
S 4. The tax law is amended by adding a new section 42 to read as
follows:
S 42. EDUCATION SCHOLARSHIP AND PROGRAM TAX CREDIT. (A) DEFINITIONS.
FOR THE PURPOSES OF THIS SECTION, THE FOLLOWING TERMS SHALL HAVE THE
SAME MEANINGS AS PROVIDED IN SECTION TWELVE HUNDRED TEN OF THE EDUCATION
LAW: "AUTHORIZED CONTRIBUTION", "CONTRIBUTION", "EDUCATIONAL PROGRAM",
"EDUCATIONAL SCHOLARSHIP ORGANIZATION", "ELIGIBLE PUPIL", "LOCAL EDUCA-
TION FUND", "NON-PUBLIC SCHOOL", "PUBLIC EDUCATION ENTITY", "PUBLIC
SCHOOL", "QUALIFIED CONTRIBUTION", "QUALIFIED SCHOOL", "SCHOLARSHIP",
AND "SCHOOL IMPROVEMENT ORGANIZATION".
(B) ALLOWANCE OF CREDIT. A TAXPAYER SUBJECT TO TAX UNDER ARTICLE
NINE-A OR TWENTY-TWO OF THIS CHAPTER SHALL BE ALLOWED AN EDUCATION SCHO-
LARSHIP AND PROGRAM TAX CREDIT AGAINST SUCH TAX, PURSUANT TO THE
PROVISIONS REFERENCED IN SUBDIVISION (1) OF THIS SECTION, WITH RESPECT
TO QUALIFIED CONTRIBUTIONS MADE DURING THE TAXABLE YEAR.
(C) AMOUNT OF CREDIT. THE AMOUNT OF THE CREDIT SHALL BE THE LESSER OF
SEVENTY-FIVE PER CENT OF THE TAXPAYER'S TOTAL QUALIFIED CONTRIBUTIONS OR
ONE MILLION DOLLARS. IF THE TAXPAYER IS A PARTNER IN A PARTNERSHIP OR
SHAREHOLDER OF A NEW YORK S CORPORATION, THEN THE CAP IMPOSED BY THE
PRECEDING SENTENCE SHALL BE APPLIED AT THE ENTITY LEVEL, SO THAT THE
AGGREGATE CREDIT ALLOWED TO ALL THE PARTNERS OR SHAREHOLDERS OF EACH
SUCH ENTITY IN THE TAXABLE YEAR DOES NOT EXCEED ONE MILLION DOLLARS.
(D) INFORMATION TO BE POSTED ON THE DEPARTMENT'S WEBSITE. BEGINNING
ON THE SIXTEENTH DAY OF JANUARY OF EACH YEAR, THE COMMISSIONER SHALL
MAINTAIN ON THE DEPARTMENT'S WEBSITE A RUNNING TOTAL OF THE AMOUNT OF
AVAILABLE CREDIT FOR WHICH TAXPAYERS MAY APPLY PURSUANT TO THIS SECTION.
ADDITIONALLY, THE COMMISSIONER SHALL MAINTAIN ON THE DEPARTMENT'S
WEBSITE A LIST OF THE SCHOOL IMPROVEMENT ORGANIZATIONS, LOCAL EDUCATION
FUNDS AND EDUCATIONAL SCHOLARSHIP ORGANIZATIONS APPROVED TO ISSUE
CERTIFICATES OF RECEIPT PURSUANT TO ARTICLE TWENTY-FIVE OF THE EDUCATION
S. 6409--A 49 A. 9009--A
LAW. THE COMMISSIONER SHALL ALSO MAINTAIN ON THE DEPARTMENT'S WEBSITE A
LIST OF PUBLIC EDUCATION ENTITIES, SCHOOL IMPROVEMENT ORGANIZATIONS,
LOCAL EDUCATION FUNDS AND EDUCATIONAL SCHOLARSHIP ORGANIZATIONS WHOSE
APPROVAL TO ISSUE CERTIFICATES OF RECEIPT HAS BEEN REVOKED, ALONG WITH
THE DATE OF SUCH REVOCATION.
(E) APPLICATIONS FOR CONTRIBUTION AUTHORIZATION CERTIFICATES. PRIOR TO
MAKING A CONTRIBUTION TO A PUBLIC EDUCATION ENTITY, SCHOOL IMPROVEMENT
ORGANIZATION, LOCAL EDUCATION FUND, OR EDUCATIONAL SCHOLARSHIP ORGANIZA-
TION, THE TAXPAYER SHALL APPLY TO THE DEPARTMENT FOR A CONTRIBUTION
AUTHORIZATION CERTIFICATE FOR SUCH CONTRIBUTION. SUCH APPLICATION SHALL
BE IN THE FORM AND MANNER PRESCRIBED BY THE DEPARTMENT. THE DEPARTMENT
MAY ALLOW TAXPAYERS TO MAKE MULTIPLE APPLICATIONS ON THE SAME FORM,
PROVIDED THAT EACH CONTRIBUTION LISTED ON SUCH APPLICATION SHALL BE
TREATED AS A SEPARATE APPLICATION AND THAT THE DEPARTMENT SHALL ISSUE
SEPARATE CONTRIBUTION AUTHORIZATION CERTIFICATES FOR EACH SUCH APPLICA-
TION.
(F) CONTRIBUTION AUTHORIZATION CERTIFICATES. 1. ISSUANCE OF CERTIF-
ICATES. THE COMMISSIONER SHALL ISSUE CONTRIBUTION AUTHORIZATION CERTIF-
ICATES IN TWO PHASES. IN PHASE ONE, WHICH BEGINS ON THE FIRST DAY OF
JANUARY AND ENDS ON THE FIFTEENTH DAY OF JANUARY, THE COMMISSIONER SHALL
ACCEPT APPLICATIONS FOR CONTRIBUTION AUTHORIZATION CERTIFICATES, BUT
SHALL NOT ISSUE ANY SUCH CERTIFICATES. COMMENCING AFTER THE SIXTEENTH
DAY OF JANUARY, THE COMMISSIONER SHALL ISSUE CONTRIBUTION AUTHORIZATION
CERTIFICATES FOR APPLICATIONS RECEIVED DURING PHASE ONE, PROVIDED THAT
IF THE AGGREGATE TOTAL OF THE CONTRIBUTIONS FOR WHICH APPLICATIONS HAVE
BEEN RECEIVED DURING PHASE ONE EXCEEDS THE AMOUNT OF THE CREDIT CAP IN
SUBDIVISION (H) OF THIS SECTION, PHASE ONE OF THE APPLICATIONS SHALL BE
ALLOCATED IN TWO STEPS. IN STEP ONE, THE CREDIT CAP SHALL BE DIVIDED BY
THE NUMBER OF APPLICATIONS TO DETERMINE A BASE ALLOCATION. EACH APPLICA-
TION REQUESTING THE BASE ALLOCATION OR LESS SHALL BE APPROVED. IN STEP
TWO, THE REMAINING FUNDS SHALL BE CALCULATED AND ALLOCATED AMONG THE
OTHER APPLICATIONS ON A DOLLAR PRO-RATA BASIS. IF THE CREDIT CAP IS NOT
EXCEEDED, PHASE TWO COMMENCES ON JANUARY SIXTEENTH AND ENDS ON NOVEMBER
FIRST, DURING WHICH PERIOD THE COMMISSIONER SHALL ISSUE CONTRIBUTION
AUTHORIZATION CERTIFICATES ON A FIRST-COME FIRST-SERVED BASIS BASED UPON
THE DATE THE DEPARTMENT RECEIVED THE TAXPAYER'S APPLICATION FOR SUCH
CERTIFICATE; PROVIDED, HOWEVER, THAT IF ON ANY DAY THE DEPARTMENT
RECEIVES APPLICATIONS REQUESTING CONTRIBUTION AUTHORIZATION CERTIFICATES
FOR CONTRIBUTIONS THAT IN THE AGGREGATE EXCEED THE AMOUNT OF THE REMAIN-
ING AVAILABLE CREDIT ON SUCH DAY, THE AUTHORIZED CONTRIBUTION AMOUNT
LISTED IN EACH CONTRIBUTION AUTHORIZATION CERTIFICATE SHALL BE THE
TAXPAYER'S PRO-RATA SHARE OF THE REMAINING AVAILABLE CREDIT. FOR
PURPOSES OF DETERMINING A TAXPAYER'S PRO-RATA SHARE OF REMAINING AVAIL-
ABLE CREDIT, THE COMMISSIONER SHALL MULTIPLY THE AMOUNT OF REMAINING
AVAILABLE CREDIT BY A FRACTION, THE NUMERATOR OF WHICH EQUALS THE TOTAL
CONTRIBUTION AMOUNT LISTED ON THE TAXPAYER'S APPLICATION AND THE DENOMI-
NATOR OF WHICH EQUALS THE AGGREGATE AMOUNT OF CONTRIBUTIONS LISTED ON
THE APPLICATIONS FOR CONTRIBUTION AUTHORIZATION CERTIFICATES RECEIVED ON
SUCH DAY. CONTRIBUTION AUTHORIZATION CERTIFICATES FOR APPLICATIONS
RECEIVED DURING PHASE ONE SHALL BE MAILED NO LATER THAN THE FIFTH DAY OF
FEBRUARY. CONTRIBUTION AUTHORIZATION CERTIFICATES FOR APPLICATIONS
RECEIVED DURING PHASE TWO SHALL BE MAILED WITHIN TWENTY DAYS OF RECEIPT
OF SUCH APPLICATIONS. PROVIDED, HOWEVER, THAT NO CONTRIBUTION AUTHORI-
ZATION CERTIFICATES FOR APPLICATIONS RECEIVED DURING PHASE TWO SHALL BE
ISSUED UNTIL ALL OF THE CONTRIBUTION AUTHORIZATION CERTIFICATES FOR
APPLICATIONS RECEIVED DURING PHASE ONE HAVE BEEN ISSUED.
S. 6409--A 50 A. 9009--A
2. CONTRIBUTION AUTHORIZATION CERTIFICATE CONTENTS. EACH CONTRIBUTION
AUTHORIZATION CERTIFICATE SHALL STATE: (I) THE DATE SUCH CERTIFICATION
WAS ISSUED; (II) THE DATE BY WHICH THE AUTHORIZED CONTRIBUTION LISTED IN
THE CERTIFICATE MUST BE MADE, WHICH SHALL BE NO LATER THAN NOVEMBER
THIRTIETH OF THE YEAR FOR WHICH THE CONTRIBUTION AUTHORIZATION CERTIF-
ICATE WAS ISSUED; (III) THE TAXPAYER'S NAME AND ADDRESS; (IV) THE AMOUNT
OF AUTHORIZED CONTRIBUTIONS; (V) THE CONTRIBUTION AUTHORIZATION CERTIF-
ICATE'S CERTIFICATE NUMBER; (VI) THE NAME AND ADDRESS OF THE PUBLIC
EDUCATION ENTITY, SCHOOL IMPROVEMENT ORGANIZATION, LOCAL EDUCATION FUND
OR EDUCATIONAL SCHOLARSHIP ORGANIZATION FOR WHICH THE TAXPAYER MAY MAKE
THE AUTHORIZED CONTRIBUTION; AND (VII) ANY OTHER INFORMATION THAT THE
COMMISSIONER DEEMS NECESSARY.
3. NOTIFICATION OF THE ISSUANCE OF A CONTRIBUTION AUTHORIZATION
CERTIFICATE. UPON ISSUANCE OF A CONTRIBUTION AUTHORIZATION CERTIFICATE,
THE COMMISSIONER SHALL NOTIFY THE EDUCATIONAL SCHOLARSHIP ORGANIZATION,
PUBLIC EDUCATION ENTITY, SCHOOL IMPROVEMENT ORGANIZATION OR LOCAL EDUCA-
TION FUND OF THE ISSUANCE OF THE CONTRIBUTION AUTHORIZATION CERTIFICATE
TO A TAXPAYER. SUCH NOTIFICATION SHALL INCLUDE: (I) THE TAXPAYER'S NAME
AND ADDRESS; (II) THE DATE SUCH CERTIFICATE WAS ISSUED; (III) THE DATE
BY WHICH THE AUTHORIZED CONTRIBUTION LISTED IN THE NOTIFICATION MUST BE
MADE BY THE TAXPAYER; (IV) THE AMOUNT OF THE AUTHORIZED CONTRIBUTION;
(V) CONTRIBUTION AUTHORIZATION CERTIFICATE; AND (VI) ANY OTHER INFORMA-
TION THAT THE COMMISSIONER DEEMS NECESSARY.
(G) CERTIFICATE OF RECEIPT. 1. IN GENERAL. NO PUBLIC EDUCATION ENTITY,
SCHOOL IMPROVEMENT ORGANIZATION, LOCAL EDUCATION FUND, OR EDUCATIONAL
SCHOLARSHIP ORGANIZATION SHALL ISSUE A CERTIFICATE OF RECEIPT FOR ANY
CONTRIBUTION MADE BY A TAXPAYER UNLESS SUCH PUBLIC EDUCATION ENTITY,
SCHOOL IMPROVEMENT ORGANIZATION, LOCAL EDUCATION FUND, OR EDUCATIONAL
SCHOLARSHIP ORGANIZATION HAS BEEN APPROVED TO ISSUE CERTIFICATES OF
RECEIPT PURSUANT TO ARTICLE TWENTY-FIVE OF THE EDUCATION LAW. NO PUBLIC
EDUCATION ENTITY, SCHOOL IMPROVEMENT ORGANIZATION, LOCAL EDUCATION FUND,
OR EDUCATIONAL SCHOLARSHIP ORGANIZATION SHALL ISSUE A CERTIFICATE OF
RECEIPT FOR A CONTRIBUTION MADE BY A TAXPAYER UNLESS SUCH PUBLIC EDUCA-
TION ENTITY, SCHOOL IMPROVEMENT ORGANIZATION, LOCAL EDUCATION FUND, OR
EDUCATIONAL SCHOLARSHIP ORGANIZATION HAS RECEIVED NOTICE FROM THE
DEPARTMENT THAT THE DEPARTMENT ISSUED A CREDIT AUTHORIZATION CERTIFICATE
TO THE TAXPAYER FOR SUCH CONTRIBUTION.
2. TIMELY CONTRIBUTION. IF A TAXPAYER MAKES AN AUTHORIZED CONTRIBUTION
TO THE PUBLIC EDUCATION ENTITY, SCHOOL IMPROVEMENT ORGANIZATION, LOCAL
EDUCATION FUND, OR EDUCATIONAL SCHOLARSHIP ORGANIZATION SET FORTH ON THE
AUTHORIZATION CERTIFICATE ISSUED TO THE TAXPAYER NO LATER THAN THE DATE
BY WHICH SUCH AUTHORIZED CONTRIBUTION IS REQUIRED TO BE MADE, SUCH
PUBLIC EDUCATION ENTITY, SCHOOL IMPROVEMENT ORGANIZATION, LOCAL EDUCA-
TION FUND, OR EDUCATIONAL SCHOLARSHIP ORGANIZATION SHALL, WITHIN THIRTY
DAYS OF RECEIPT OF THE AUTHORIZED CONTRIBUTION, ISSUE TO THE TAXPAYER A
WRITTEN CERTIFICATE OF RECEIPT; PROVIDED, HOWEVER, THAT IF THE TAXPAYER
CONTRIBUTES AN AMOUNT THAT IS LESS THAN THE AMOUNT LISTED ON THE TAXPAY-
ER'S CONTRIBUTION AUTHORIZATION CERTIFICATE, THE TAXPAYER SHALL NOT BE
ISSUED A CERTIFICATE OF RECEIPT FOR SUCH CONTRIBUTION.
3. CERTIFICATE OF RECEIPT CONTENTS. EACH CERTIFICATE OF RECEIPT SHALL
STATE: (I) THE NAME AND ADDRESS OF THE ISSUING PUBLIC EDUCATION ENTITY,
SCHOOL IMPROVEMENT ORGANIZATION, LOCAL EDUCATION FUND, OR EDUCATIONAL
SCHOLARSHIP ORGANIZATION; (II) THE TAXPAYER'S NAME AND ADDRESS; (III)
THE DATE FOR EACH CONTRIBUTION; (IV) THE AMOUNT OF EACH CONTRIBUTION AND
THE CORRESPONDING CONTRIBUTION AUTHORIZATION CERTIFICATE NUMBER; (V) THE
S. 6409--A 51 A. 9009--A
TOTAL AMOUNT OF CONTRIBUTIONS; AND (VI) ANY OTHER INFORMATION THAT THE
COMMISSIONER DEEMS NECESSARY.
4. NOTIFICATION TO THE DEPARTMENT OF THE ISSUANCE OF A CERTIFICATE OF
RECEIPT. UPON THE ISSUANCE OF A CERTIFICATE OF RECEIPT, THE ISSUING
PUBLIC EDUCATION ENTITY, SCHOOL IMPROVEMENT ORGANIZATION, LOCAL EDUCA-
TION FUND, OR EDUCATIONAL SCHOLARSHIP ORGANIZATION SHALL, WITHIN THIRTY
DAYS OF ISSUING THE CERTIFICATE OF RECEIPT, PROVIDE THE DEPARTMENT WITH
NOTIFICATION OF THE ISSUANCE OF SUCH CERTIFICATE IN THE FORM AND MANNER
PRESCRIBED BY THE DEPARTMENT.
5. NOTIFICATION TO THE DEPARTMENT OF THE NON-ISSUANCE OF A CERTIFICATE
OF RECEIPT. EACH PUBLIC EDUCATION ENTITY, SCHOOL IMPROVEMENT ORGANIZA-
TION, LOCAL EDUCATION FUND, OR EDUCATIONAL SCHOLARSHIP ORGANIZATION THAT
RECEIVED NOTIFICATION FROM THE DEPARTMENT PURSUANT TO SUBDIVISION (F) OF
THIS SECTION REGARDING THE ISSUANCE OF A CONTRIBUTION AUTHORIZATION
CERTIFICATE TO A TAXPAYER SHALL, WITHIN THIRTY DAYS OF THE EXPIRATION
DATE FOR SUCH AUTHORIZED CONTRIBUTION, PROVIDE NOTIFICATION TO THE
DEPARTMENT FOR EACH TAXPAYER THAT FAILED TO MAKE THE AUTHORIZED CONTRIB-
UTION TO SUCH PUBLIC EDUCATION ENTITY, SCHOOL IMPROVEMENT ORGANIZATION,
LOCAL EDUCATION FUND, OR EDUCATIONAL SCHOLARSHIP ORGANIZATION IN THE
FORM AND MANNER PRESCRIBED BY THE DEPARTMENT.
6. FAILURE TO NOTIFY THE DEPARTMENT. WITHIN THIRTY DAYS OF DISCOVERY
OF THE FAILURE OF ANY PUBLIC EDUCATION ENTITY, SCHOOL IMPROVEMENT ORGAN-
IZATION, LOCAL EDUCATION FUND, OR EDUCATIONAL SCHOLARSHIP ORGANIZATION
TO COMPLY WITH THE NOTIFICATION REQUIREMENTS PRESCRIBED BY PARAGRAPHS
FOUR AND/OR FIVE OF THIS SUBDIVISION, THE COMMISSIONER SHALL ISSUE A
NOTICE OF COMPLIANCE FAILURE TO SUCH ENTITY, PROGRAM FUND OR ORGANIZA-
TION. SUCH ENTITY, PROGRAM FUND OR ORGANIZATION SHALL HAVE THIRTY DAYS
FROM THE DATE OF SUCH NOTICE TO MAKE THE NOTIFICATIONS PRESCRIBED BY
PARAGRAPHS FOUR AND/OR FIVE OF THIS SUBDIVISION. SUCH PERIOD MAY BE
EXTENDED FOR AN ADDITIONAL THIRTY DAYS UPON THE REQUEST OF THE ENTITY,
PROGRAM FUND OR ORGANIZATION. UPON THE EXPIRATION OF THE PERIOD FOR
COMPLIANCE SET FORTH IN THE NOTICE PRESCRIBED BY THIS PARAGRAPH, THE
COMMISSIONER SHALL NOTIFY THE COMMISSIONER OF EDUCATION THAT SUCH ENTI-
TY, PROGRAM FUND OR ORGANIZATION FAILED TO MAKE THE NOTIFICATIONS
PRESCRIBED BY PARAGRAPHS FOUR AND/OR FIVE OF THIS SUBDIVISION.
(H) CREDIT CAP. THE MAXIMUM PERMITTED CREDITS UNDER THIS SECTION
AVAILABLE ANNUALLY FOR CALENDAR YEAR TWO THOUSAND SEVENTEEN AND ALL
FOLLOWING YEARS TO ALL TAXPAYERS FOR QUALIFIED CONTRIBUTIONS TO PUBLIC
EDUCATION ENTITIES, SCHOOL IMPROVEMENT ORGANIZATIONS, AND LOCAL EDUCA-
TION FUNDS SHALL BE TWENTY MILLION DOLLARS. THE MAXIMUM PERMITTED CRED-
ITS UNDER THIS SECTION AVAILABLE ANNUALLY FOR CALENDAR YEAR TWO THOUSAND
SEVENTEEN AND ALL FOLLOWING YEARS TO ALL TAXPAYERS FOR QUALIFIED
CONTRIBUTIONS TO EDUCATIONAL SCHOLARSHIP ORGANIZATIONS SHALL BE FIFTY
MILLION DOLLARS.
(I) ADDITIONS TO THE CREDIT CAP. UNISSUED CERTIFICATES OF RECEIPT. ANY
AMOUNTS FOR WHICH THE DEPARTMENT RECEIVES NOTIFICATION OF NON-ISSUANCE
OF A CERTIFICATE OF RECEIPT SHALL BE ADDED TO THE CAP PRESCRIBED IN
SUBDIVISION (H) OF THIS SECTION FOR THE IMMEDIATELY FOLLOWING YEAR.
(J) OTHER REQUIREMENTS; MISCELLANEOUS. RECORD KEEPING. EACH TAXPAYER
SHALL, FOR EACH TAXABLE YEAR FOR WHICH THE EDUCATION SCHOLARSHIP AND
PROGRAM TAX CREDIT PROVIDE FOR UNDER THIS SECTION IS CLAIMED, MAINTAIN
RECORDS OF THE FOLLOWING INFORMATION: (I) CONTRIBUTION AUTHORIZATION
CERTIFICATES OBTAINED PURSUANT TO SUBDIVISION (F) OF THIS SECTION, AND
(II) CERTIFICATES OF RECEIPT OBTAINED PURSUANT TO SUBDIVISION (G) OF
THIS SECTION.
S. 6409--A 52 A. 9009--A
(K) JOINT ANNUAL REPORT. ON OR BEFORE THE LAST DAY OF MAY FOR EACH
CALENDAR YEAR, FOR THE IMMEDIATELY PRECEDING YEAR, THE COMMISSIONER AND
THE COMMISSIONER OF EDUCATION SHALL JOINTLY SUBMIT A WRITTEN REPORT TO
THE GOVERNOR, THE TEMPORARY PRESIDENT OF THE SENATE, THE SPEAKER OF THE
ASSEMBLY, THE CHAIRMAN OF THE SENATE FINANCE COMMITTEE AND THE CHAIRMAN
OF THE ASSEMBLY WAYS AND MEANS COMMITTEE REGARDING THE CREDIT. SUCH
REPORT SHALL CONTAIN INFORMATION FOR ARTICLES NINE-A AND TWENTY-TWO OF
THIS CHAPTER, RESPECTIVELY, REGARDING: (I) THE NUMBER OF APPLICATIONS
RECEIVED; (II) THE NUMBER OF AND AGGREGATE VALUE OF THE CONTRIBUTION
AUTHORIZATION CERTIFICATES ISSUED FOR CONTRIBUTIONS TO PUBLIC EDUCATION
ENTITIES, SCHOOL IMPROVEMENT ORGANIZATIONS, LOCAL EDUCATION FUNDS, AND
EDUCATIONAL SCHOLARSHIP ORGANIZATIONS, RESPECTIVELY (III) THE GEOGRAPH-
ICAL DISTRIBUTION BY COUNTY, TO THE EXTENT FEASIBLE, OF (A) THE APPLICA-
TIONS FOR CONTRIBUTION AUTHORIZATION CERTIFICATES, AND (B) THE PUBLIC
EDUCATION ENTITIES, SCHOOL IMPROVEMENT ORGANIZATIONS, LOCAL EDUCATION
FUNDS, AND EDUCATIONAL SCHOLARSHIP ORGANIZATIONS LISTED ON THE ISSUED
CONTRIBUTION AUTHORIZATION CERTIFICATES; AND (IV) INFORMATION, INCLUDING
GEOGRAPHICAL DISTRIBUTION BY COUNTY, TO THE EXTENT FEASIBLE, OF THE
NUMBER OF ELIGIBLE PUPILS THAT RECEIVED SCHOLARSHIPS, THE NUMBER OF
QUALIFIED SCHOOLS ATTENDED BY ELIGIBLE PUPILS THAT RECEIVED SUCH SCHOL-
ARSHIPS, AND THE AVERAGE VALUE OF SCHOLARSHIPS RECEIVED BY SUCH ELIGIBLE
PUPILS. THE COMMISSIONER AND DESIGNATED EMPLOYEES OF THE DEPARTMENT AND
THE COMMISSIONER OF EDUCATION AND DESIGNATED EMPLOYEES OF THE DEPARTMENT
OF EDUCATION SHALL BE ALLOWED AND ARE DIRECTED TO SHARE AND EXCHANGE
INFORMATION REGARDING THE SCHOOL IMPROVEMENT ORGANIZATIONS, LOCAL EDUCA-
TION FUNDS AND EDUCATIONAL SCHOLARSHIP ORGANIZATIONS THAT APPLIED FOR
APPROVAL TO BE AUTHORIZED TO RECEIVE QUALIFIED CONTRIBUTIONS; AND THE
PUBLIC EDUCATION ENTITIES, SCHOOL IMPROVEMENT ORGANIZATIONS, LOCAL
EDUCATION FUNDS, AND EDUCATIONAL SCHOLARSHIP ORGANIZATIONS AUTHORIZED TO
ISSUE CERTIFICATES OF RECEIPT, INCLUDING INFORMATION CONTAINED IN OR
DERIVED FROM APPLICATION FORMS AND REPORTS SUBMITTED TO THE DEPARTMENT
OF EDUCATION OR THE COMMISSIONER OF EDUCATION.
(1) CROSS REFERENCES. FOR APPLICATION OF THE CREDIT PROVIDED FOR IN
THIS SECTION, SEE THE FOLLOWING PROVISIONS OF THIS CHAPTER:
1. ARTICLE 9-A: SECTION 210-B; SUBDIVISION 51; AND
2. ARTICLE 22: SECTION 606, SUBSECTION (CCC).
S 5. Paragraph (b) of subdivision 9 of section 208 of the tax law is
amended by adding a new subparagraph 22 to read as follows:
(22) THE AMOUNT OF ANY FEDERAL DEDUCTION FOR CHARITABLE CONTRIBUTIONS
ALLOWED UNDER SECTION ONE HUNDRED SEVENTY OF THE INTERNAL REVENUE CODE
TO THE EXTENT SUCH CONTRIBUTIONS ARE USED AS THE BASIS OF THE CALCU-
LATION OF THE EDUCATION SCHOLARSHIP AND PROGRAM TAX CREDIT ALLOWED UNDER
SUBDIVISION FIFTY-ONE OF SECTION TWO HUNDRED TEN-B OF THIS ARTICLE.
S 6. Section 210-B of the tax law is amended by adding a new subdivi-
sion 51 to read as follows:
51. EDUCATION SCHOLARSHIP AND PROGRAM TAX CREDIT. (A) ALLOWANCE OF
CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED
IN SECTION FORTY-TWO OF THIS CHAPTER, AGAINST THE TAX IMPOSED BY THIS
ARTICLE.
(B) APPLICATION OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
FOR ANY TAXABLE YEAR SHALL NOT REDUCE THE TAX DUE FOR THAT YEAR TO LESS
THAN THE AMOUNT PRESCRIBED IN PARAGRAPH (D) OF SUBDIVISION ONE OF
SECTION TWO HUNDRED TEN OF THIS ARTICLE. IF THE AMOUNT OF CREDIT ALLOW-
ABLE UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR REDUCES THE TAX TO SUCH
AMOUNT OR IF THE TAXPAYER OTHERWISE PAYS TAX ON THE FIXED DOLLAR MINIMUM
AMOUNT, ANY AMOUNT OF CREDIT NOT DEDUCTIBLE IN SUCH TAXABLE YEAR MAY BE
S. 6409--A 53 A. 9009--A
CARRIED OVER TO THE FOLLOWING YEAR OR YEARS FOR UP TO FIVE YEARS AND MAY
BE DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
S 7. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law is amended by adding a new clause (xli) to read as
follows:
(XLI) EDUCATION SCHOLARSHIP AMOUNT OF CREDIT UNDER
AND PROGRAM TAX CREDIT UNDER SUBDIVISION FIFTY-ONE OF SECTION
SUBSECTION (CCC) TWO HUNDRED TEN-B
S 8. Section 606 of the tax law is amended by adding a new subsection
(ccc) to read as follows:
(CCC) EDUCATION SCHOLARSHIP AND PROGRAM TAX CREDIT. ALLOWANCE OF CRED-
IT. A TAXPAYER SHALL BE ALLOWED A CREDIT TO BE COMPUTED AS PROVIDED IN
SECTION FORTY-TWO OF THIS CHAPTER, AGAINST THE TAX IMPOSED BY THIS ARTI-
CLE. IF THE AMOUNT OF CREDIT ALLOWABLE UNDER THIS SUBSECTION FOR ANY
TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS
ALLOWED FOR A TAXABLE YEAR MAY BE CARRIED OVER TO THE FOLLOWING YEAR OR
YEARS FOR UP TO FIVE YEARS AND MAY BE DEDUCTED FROM THE TAXPAYER'S TAX
FOR SUCH YEAR OR YEARS.
S 9. Subsection (c) of section 615 of the tax law is amended by adding
a new paragraph 9 to read as follows:
(9) WITH RESPECT TO A TAXPAYER WHO HAS CLAIMED THE EDUCATION SCHOLAR-
SHIP AND PROGRAM TAX CREDIT FOR QUALIFIED CONTRIBUTIONS PURSUANT TO
SUBSECTION (CCC) OF SECTION SIX HUNDRED SIX OF THIS ARTICLE, THE TAXPAY-
ER'S NEW YORK ITEMIZED DEDUCTION SHALL BE REDUCED BY ANY CHARITABLE
CONTRIBUTION DEDUCTION ALLOWED UNDER SECTION ONE HUNDRED SEVENTY OF THE
INTERNAL REVENUE CODE WITH RESPECT TO SUCH QUALIFIED CONTRIBUTIONS.
S 10. Section 606 of the tax law is amended by adding a new subsection
(v) to read a follows:
(V) INSTRUCTIONAL MATERIALS AND SUPPLIES CREDIT. (1) A TAXPAYER SHALL
BE ALLOWED A CREDIT, NOT TO EXCEED TWO HUNDRED DOLLARS, THAT IS EQUAL TO
THE AMOUNT PAID BY THE TAXPAYER DURING THE TAXABLE YEAR FOR INSTRUC-
TIONAL MATERIALS AND SUPPLIES WITH RESPECT TO CLASSROOM BASED INSTRUC-
TION IN A PUBLIC OR NON-PUBLIC ELEMENTARY OR SECONDARY SCHOOL IN THIS
STATE, INCLUDING A CHARTER SCHOOL AUTHORIZED BY ARTICLE FIFTY-SIX OF THE
EDUCATION LAW, PROVIDED, HOWEVER, THE TAXPAYER MUST BE A TEACHER OR
INSTRUCTOR AT SUCH SCHOOL FOR AT LEAST NINE HUNDRED HOURS DURING THE
TAXABLE YEAR. FOR PURPOSES OF THIS SUBSECTION, THE TERM "MATERIALS AND
SUPPLIES" MEANS INSTRUCTIONAL MATERIALS OR SUPPLIES THAT ARE DESIGNATED
FOR CLASSROOM USE.
(2) IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBSECTION FOR ANY
TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS
SHALL BE TREATED AS AN 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.
(3) THE MAXIMUM AMOUNT OF CREDIT THAT SHALL BE ALLOWED ANNUALLY UNDER
THIS SUBSECTION SHALL BE TEN MILLION DOLLARS. IN ORDER TO CLAIM A CREDIT
UNDER THIS SUBSECTION, A TAXPAYER SHALL BE REQUIRED TO APPLY TO THE
DEPARTMENT FOR APPROVAL DURING THE TAXABLE YEAR. THE TAXPAYER SHALL BE
REQUIRED TO SUBMIT DOCUMENTATION DEMONSTRATING THAT THE TAXPAYER IS A
TEACHER OR INSTRUCTOR AS REQUIRED UNDER THIS SUBSECTION AND THAT THE
TAXPAYER PURCHASED MATERIALS AND SUPPLIES. THE DEPARTMENT SHALL REVIEW
THE APPLICATION AND PROVIDE A TAXPAYER WITH A CERTIFICATE THAT SPECIFIES
HOW MUCH CREDIT THE TAXPAYER IS ENTITLED TO CLAIM. IF REQUIRED BY THE
COMMISSIONER, THE TAXPAYER MUST SUBMIT THAT CERTIFICATE WITH HIS OR HER
TAX RETURN. THE COMMISSIONER SHALL ALLOCATE THE CREDITS ON A FIRST COME
S. 6409--A 54 A. 9009--A
FIRST SERVED BASIS AND PRESCRIBE THE NECESSARY PROCEDURES FOR REVIEWING
THE APPLICATIONS AND PRODUCING THE CERTIFICATES.
S 11. Subsection (b) of section 612 of the tax law is amended by
adding a new paragraph 43 to read as follows:
(43) THE AMOUNT OF ANY FEDERAL DEDUCTION FOR CERTAIN EXPENSES OF
ELIGIBLE EDUCATORS PURSUANT TO SUBPARAGRAPH (D) OF PARAGRAPH TWO OF
SUBSECTION (A) OF SECTION SIXTY-TWO OF THE INTERNAL REVENUE CODE TO THE
EXTENT SUCH EXPENSES ARE USED AS THE BASIS OF THE CALCULATION OF THE
CREDIT ALLOWED UNDER SUBSECTION (V) OF SECTION SIX HUNDRED SIX OF THIS
ARTICLE.
S 12. Section 606 of the tax law is amended by adding a new subsection
(w) to read as follows:
(W) FAMILY CHOICE EDUCATION CREDIT. (1) GENERAL. A RESIDENT TAXPAYER
SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN PARAGRAPH FOUR
OF THIS SUBSECTION, AGAINST THE TAX IMPOSED BY THIS ARTICLE, FOR QUALI-
FIED PRIMARY OR SECONDARY EDUCATION TUITION EXPENSES.
(2) DEFINITIONS. FOR THE PURPOSES OF THIS CREDIT:
(A) THE TERM "ELIGIBLE STUDENT" SHALL MEAN ANY DEPENDENT OF THE
TAXPAYER WITH RESPECT TO WHOM THE TAXPAYER IS ALLOWED AN EXEMPTION UNDER
SECTION SIX HUNDRED SIXTEEN OF THIS ARTICLE FOR THE TAXABLE YEAR.
(B) THE TERM "QUALIFIED PRIMARY OR SECONDARY EDUCATION TUITION
EXPENSES" SHALL MEAN THE TUITION REQUIRED FOR THE ENROLLMENT OR ATTEND-
ANCE OF AN ELIGIBLE STUDENT AT A PUBLIC SCHOOL OR A NON-PUBLIC SCHOOL,
AS DEFINED IN SECTION FORTY-TWO OF THIS CHAPTER. PROVIDED, HOWEVER,
TUITION PAYMENTS MADE PURSUANT TO THE RECEIPT OF ANY SCHOLARSHIPS OR
FINANCIAL AID SHALL BE EXCLUDED FROM THE DEFINITION OF "QUALIFIED PRIMA-
RY OR SECONDARY EDUCATION TUITION EXPENSES".
(3) ELIGIBILITY. TO BE ELIGIBLE FOR THIS CREDIT, THE NEW YORK ADJUSTED
GROSS INCOME OF THE TAXPAYER FOR THE TAXABLE YEAR, OR IN THE CASE OF A
MARRIED COUPLE FILING A JOINT RETURN, THE NEW YORK ADJUSTED GROSS INCOME
OF THE MARRIED COUPLE FOR THE TAXABLE YEAR, MAY NOT EXCEED SIXTY THOU-
SAND DOLLARS.
(4) AMOUNT OF CREDIT. THE AMOUNT OF THE CREDIT SHALL BE EQUAL TO THE
LESSER OF FIVE HUNDRED DOLLARS PER ELIGIBLE STUDENT OR THE ACTUAL AMOUNT
OF QUALIFIED PRIMARY OR SECONDARY EDUCATION TUITION EXPENSES PAID BY THE
TAXPAYER PER ELIGIBLE STUDENT DURING THE TAXABLE YEAR.
(5) REFUNDABILITY. IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS
SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH
YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDIT-
ED 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 13. Severability. If any provision of this act or the application
thereof to any person or circumstances is held invalid, such invalidity
shall not affect other provisions or applications of the act which can
be given effect without the invalid provision or application, and to
this end the provisions of this act are declared to be severable.
S 14. This act shall take effect immediately and shall apply to taxa-
ble years beginning on or after January 1, 2017.
PART T
Section 1. The tax law is amended by adding a new section 187-t to
read as follows:
S 187-T. NEW YORK STATE THRUWAY TOLLS TAX CREDIT. (1) A TAXPAYER THAT
OPERATES A MOTOR VEHICLE ON THE NEW YORK STATE THRUWAY, AND PAYS NEW
S. 6409--A 55 A. 9009--A
YORK STATE THRUWAY TOLLS THROUGH AN E-ZPASS ACCOUNT, SHALL BE ALLOWED A
CREDIT, AS HEREINAFTER PROVIDED, AGAINST THE TAX IMPOSED BY SECTIONS ONE
HUNDRED EIGHTY-THREE AND ONE HUNDRED EIGHTY-FOUR OF THIS ARTICLE FOR
TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND SIXTEEN
BUT BEFORE JANUARY FIRST, TWO THOUSAND NINETEEN. IN NO EVENT SHALL THE
CREDIT UNDER THIS SECTION BE ALLOWED IN AN AMOUNT THAT WILL REDUCE THE
TAX TO LESS THAN THE APPLICABLE MINIMUM TAX FIXED BY SECTION ONE HUNDRED
EIGHTY-THREE OF THIS ARTICLE. IF, HOWEVER, THE AMOUNT OF CREDIT ALLOWED
UNDER THIS SECTION FOR ANY TAXABLE YEAR REDUCES THE TAX TO SUCH AMOUNT,
ANY AMOUNT OF CREDIT NOT DEDUCTIBLE IN SUCH TAXABLE YEAR MAY BE CARRIED
FORWARD TO THE FOLLOWING YEAR OR YEARS AND MAY BE DEDUCTED FROM THE
TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
(2) FOR PURPOSES OF THIS SECTION, THE FOLLOWING DEFINITIONS SHALL
APPLY:
(A) "MOTOR VEHICLE" MEANS A VEHICLE AS DEFINED IN SECTION ONE HUNDRED
TWENTY-FIVE OF THE VEHICLE AND TRAFFIC LAW:
(B) "E-ZPASS BUSINESS ACCOUNT" MEANS A PREPAID E-ZPASS ACCOUNT ISSUED
BY AN AUTHORIZED ENTITY IN A CORPORATION'S OR COMMERCIAL ENTERPRISE'S
NAME.
(C) "E-ZPASS COMMERCIAL ACCOUNT" MEANS A POST-PAID E-ZPASS ACCOUNT
ISSUED BY AN AUTHORIZED ENTITY IN A CORPORATION'S OR COMMERCIAL ENTER-
PRISE'S NAME.
(3)(A) THE CREDIT FOR A TAXPAYER HOLDING AN E-ZPASS BUSINESS OR
COMMERCIAL ACCOUNT OR ACCOUNTS SHALL BE IN AN AMOUNT EQUAL TO FIFTY
PERCENT OF THE SUM OF ALL NEW YORK STATE THRUWAY TOLLS PAID BY THE
TAXPAYER THROUGH SUCH AN ACCOUNT OR ACCOUNTS DURING THE TAXABLE YEAR.
TO QUALIFY FOR THE CREDIT, THE TAXPAYER MUST HAVE PAID ONE HUNDRED
DOLLARS OR MORE IN NEW YORK STATE THRUWAY TOLLS THROUGH SUCH ACCOUNT OR
ACCOUNTS DURING THE TAXABLE YEAR. A TAXPAYER THAT PAYS TEN THOUSAND
DOLLARS OR MORE IN NEW YORK STATE THRUWAY TOLLS THROUGH AN E-ZPASS BUSI-
NESS OR COMMERCIAL ACCOUNT OR ACCOUNTS DURING THE TAXABLE YEAR DOES NOT
QUALIFY FOR THE CREDIT IN ANY AMOUNT IN THAT TAXABLE YEAR.
(B) IF A TAXPAYER HAS MORE THAN ONE E-ZPASS TRANSPONDER ON AN ACCOUNT
OR HAS MORE THAN ONE ACCOUNT, ALL THE NEW YORK STATE THRUWAY TOLLS PAID
BY THE TAXPAYER FOR ALL E-ZPASS TRANSPONDERS AND ALL ACCOUNTS SHALL BE
AGGREGATED FOR PURPOSES OF APPLYING THE MINIMUM AND MAXIMUM AMOUNTS OF
NEW YORK STATE THRUWAY TOLLS REFERENCED IN PARAGRAPH (A) OF THIS SUBDI-
VISION.
(4) NOTWITHSTANDING ANY OTHER LAW TO THE CONTRARY, THE AMOUNT OF ANY
CLAIM MADE FOR A NEW YORK STATE THRUWAY TOLLS TAX CREDIT MAY BE VERIFIED
THROUGH E-ZPASS TOLL RECEIPT RECORDS CREATED AND MAINTAINED BY THE ENTI-
TY AUTHORIZED TO ISSUE THE E-ZPASS ACCOUNT AND MADE AVAILABLE TO, AND
UPON REQUEST BY, THE DEPARTMENT FOR THIS PURPOSE.
S 2. Section 210-B of the tax law is amended by adding a new subdivi-
sion 49 to read as follows:
49. NEW YORK STATE THRUWAY TOLLS TAX CREDIT. (A) A TAXPAYER THAT OPER-
ATES A MOTOR VEHICLE, OR A FARM VEHICLE IN CONNECTION WITH FARM OPER-
ATIONS, ON THE NEW YORK STATE THRUWAY, AND PAYS NEW YORK STATE THRUWAY
TOLLS THROUGH AN E-ZPASS ACCOUNT, SHALL BE ALLOWED A CREDIT, AS HEREIN-
AFTER PROVIDED, AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR TAXABLE
YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND SIXTEEN BUT
BEFORE JANUARY FIRST, TWO THOUSAND NINETEEN. THE CREDIT ALLOWED UNDER
THIS SUBDIVISION FOR ANY TAXABLE YEAR MAY NOT REDUCE THE TAX DUE FOR
THAT YEAR TO LESS THAN THE AMOUNT PRESCRIBED IN PARAGRAPH (D) OF SUBDI-
VISION ONE OF SECTION TWO HUNDRED TEN OF THIS ARTICLE. HOWEVER, IF THE
AMOUNT OF CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR
S. 6409--A 56 A. 9009--A
REDUCES THE TAX TO SUCH AMOUNT, OR IF THE TAXPAYER OTHERWISE PAYS TAX
BASED ON THE FIXED DOLLAR MINIMUM AMOUNT, ANY AMOUNT OF CREDIT THUS NOT
DEDUCTIBLE IN THAT TAXABLE YEAR SHALL BE CARRIED FORWARD TO THE FOLLOW-
ING YEAR OR YEARS AND MAY BE DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH
YEAR OR YEARS.
(B) FOR PURPOSES OF THIS SUBDIVISION, THE FOLLOWING DEFINITIONS SHALL
APPLY:
(1) "MOTOR VEHICLE" MEANS A VEHICLE AS DEFINED IN SECTION ONE HUNDRED
TWENTY-FIVE OF THE VEHICLE AND TRAFFIC LAW.
(2) "FARM VEHICLE" MEANS A MOTOR VEHICLE HAVING A GROSS VEHICLE WEIGHT
RATING OF NOT MORE THAN TWENTY-SIX THOUSAND POUNDS THAT IS OWNED BY A
PERSON PRIMARILY ENGAGED IN PRODUCTION BY MEANS OF (I) THE PLANTING,
CULTIVATION AND HARVESTING OF AGRICULTURAL, VEGETABLE AND FOOD PRODUCTS
OF THE SOIL, INCLUDING HORTICULTURAL SPECIALTIES SUCH AS NURSERY STOCK,
ORNAMENTAL SHRUBS, ORNAMENTAL TREES AND FLOWERS, (II) THE RAISING, FEED-
ING AND CARE OF LIVESTOCK, BEES, AND POULTRY, OR (III) DAIRY FARMING.
SUCH FARM VEHICLE SHALL BE PRINCIPALLY USED FOR THE TRANSPORTATION OF
AGRICULTURAL OR DAIRY COMMODITIES OR SUPPLIES, OR USED IN CONJUNCTION
WITH LUMBERING OPERATIONS CONNECTED WITH BUT ONLY INCIDENTAL TO THE
OPERATION OF A FARM.
(3) "E-ZPASS BUSINESS ACCOUNT" MEANS A PREPAID E-ZPASS ACCOUNT ISSUED
BY AN AUTHORIZED ENTITY IN A CORPORATION'S OR COMMERCIAL ENTERPRISE'S
NAME.
(4) "E-ZPASS COMMERCIAL ACCOUNT" MEANS A POST-PAID E-ZPASS ACCOUNT
ISSUED BY AN AUTHORIZED ENTITY IN A CORPORATION'S OR COMMERCIAL ENTER-
PRISE'S NAME.
(C)(1) THE CREDIT FOR A TAXPAYER HOLDING AN E-ZPASS BUSINESS OR
COMMERCIAL ACCOUNT OR ACCOUNTS SHALL BE IN AN AMOUNT EQUAL TO FIFTY
PERCENT OF THE SUM OF ALL NEW YORK STATE THRUWAY TOLLS PAID BY THE
TAXPAYER THROUGH SUCH AN ACCOUNT OR ACCOUNTS DURING THE TAXABLE YEAR. TO
QUALIFY FOR THE CREDIT, THE TAXPAYER MUST HAVE PAID ONE HUNDRED DOLLARS
OR MORE IN NEW YORK STATE THRUWAY TOLLS THROUGH SUCH ACCOUNT OR ACCOUNTS
DURING THE TAXABLE YEAR. A TAXPAYER THAT PAYS TEN THOUSAND DOLLARS OR
MORE IN NEW YORK STATE THRUWAY TOLLS THROUGH AN E-ZPASS BUSINESS OR
COMMERCIAL ACCOUNT OR ACCOUNTS DURING THE TAXABLE YEAR DOES NOT QUALIFY
FOR THE CREDIT IN ANY AMOUNT IN THAT TAXABLE YEAR.
(2) THE CREDIT FOR A TAXPAYER OWNING AND OPERATING A FARM VEHICLE AND
HOLDING AN E-ZPASS BUSINESS OR COMMERCIAL ACCOUNT OR ACCOUNTS SHALL BE
IN AN AMOUNT EQUAL TO ONE HUNDRED PERCENT OF THE SUM OF ALL NEW YORK
STATE THRUWAY TOLLS PAID BY THE TAXPAYER THROUGH SUCH AN ACCOUNT OR
ACCOUNTS DURING THE TAXABLE YEAR FOR THAT FARM VEHICLE, PROVIDED THE
QUALIFYING NEW YORK STATE THRUWAY TOLLS WERE INCURRED IN CONNECTION WITH
FARM OPERATIONS.
(3) A TAXPAYER MAY CLAIM THE CREDIT PROVIDED FOR IN SUBPARAGRAPH ONE
OR TWO OF THIS PARAGRAPH IN A TAXABLE YEAR BUT MAY NOT CLAIM A CREDIT
UNDER BOTH SUBPARAGRAPHS ONE AND TWO OF THIS PARAGRAPH IN THE SAME TAXA-
BLE YEAR.
(4) IF A TAXPAYER HAS MORE THAN ONE E-ZPASS TRANSPONDER ON AN ACCOUNT
OR HAS MORE THAN ONE ACCOUNT, ALL THE NEW YORK STATE THRUWAY TOLLS PAID
BY THE TAXPAYER FOR ALL E-ZPASS TRANSPONDERS AND ALL ACCOUNTS SHALL BE
AGGREGATED FOR PURPOSES OF APPLYING THE MINIMUM AND MAXIMUM AMOUNTS OF
NEW YORK STATE THRUWAY TOLLS REFERENCED IN SUBPARAGRAPH ONE OF THIS
PARAGRAPH.
(D) NOTWITHSTANDING ANY OTHER LAW TO THE CONTRARY, THE AMOUNT OF ANY
CLAIM MADE FOR A NEW YORK STATE THRUWAY TOLLS TAX CREDIT MAY BE VERIFIED
THROUGH E-ZPASS TOLL RECEIPT RECORDS CREATED AND MAINTAINED BY THE ENTI-
S. 6409--A 57 A. 9009--A
TY AUTHORIZED TO ISSUE THE E-ZPASS ACCOUNT AND MADE AVAILABLE TO, AND
UPON REQUEST BY, THE DEPARTMENT FOR THIS PURPOSE.
S 3. Section 606 of the tax law is amended by adding a new subsection
(ccc) to read as follows:
(CCC) NEW YORK STATE THRUWAY TOLLS TAX CREDIT. (1) A TAXPAYER THAT
OPERATES A MOTOR VEHICLE, OR A FARM VEHICLE IN CONNECTION WITH FARM
OPERATIONS, ON THE NEW YORK STATE THRUWAY, AND PAYS NEW YORK STATE THRU-
WAY TOLLS THROUGH AN E-ZPASS ACCOUNT, SHALL BE ALLOWED A CREDIT, AS
HEREINAFTER PROVIDED, AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR TAXA-
BLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND SIXTEEN BUT
BEFORE JANUARY FIRST, TWO THOUSAND NINETEEN. IF THE AMOUNT OF CREDIT
ALLOWABLE UNDER THIS SUBSECTION FOR ANY TAXABLE YEAR EXCEEDS THE TAXPAY-
ER'S TAX FOR SUCH YEAR, ANY AMOUNT OF CREDIT NOT DEDUCTIBLE IN SUCH
TAXABLE YEAR SHALL BE CARRIED FORWARD TO THE FOLLOWING YEAR OR YEARS AND
MAY BE DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
(2) FOR PURPOSES OF THIS SECTION, THE FOLLOWING DEFINITIONS SHALL
APPLY:
(A) "MOTOR VEHICLE" MEANS A VEHICLE AS DEFINED IN SECTION ONE HUNDRED
TWENTY-FIVE OF THE VEHICLE AND TRAFFIC LAW.
(B) "FARM VEHICLE" MEANS A MOTOR VEHICLE HAVING A GROSS VEHICLE WEIGHT
RATING OF NOT MORE THAN TWENTY-SIX THOUSAND POUNDS THAT IS OWNED BY A
PERSON PRIMARILY ENGAGED IN PRODUCTION BY MEANS OF (I) THE PLANTING,
CULTIVATION AND HARVESTING OF AGRICULTURAL, VEGETABLE AND FOOD PRODUCTS
OF THE SOIL, INCLUDING HORTICULTURAL SPECIALTIES SUCH AS NURSERY STOCK,
ORNAMENTAL SHRUBS, ORNAMENTAL TREES AND FLOWERS, (II) THE RAISING, FEED-
ING AND CARE OF LIVESTOCK, BEES, AND POULTRY, OR (III) DAIRY FARMING.
SUCH FARM VEHICLE SHALL BE PRINCIPALLY USED FOR THE TRANSPORTATION OF
AGRICULTURAL OR DAIRY COMMODITIES OR SUPPLIES, OR USED IN CONJUNCTION
WITH LUMBERING OPERATIONS CONNECTED WITH BUT ONLY INCIDENTAL TO THE
OPERATION OF A FARM.
(C) "E-ZPASS INDIVIDUAL ACCOUNT" MEANS A PREPAID E-ZPASS ACCOUNT
ISSUED BY AN AUTHORIZED ENTITY IN AN INDIVIDUAL'S NAME.
(D) "E-ZPASS BUSINESS ACCOUNT" MEANS A PREPAID E-ZPASS ACCOUNT ISSUED
BY AN AUTHORIZED ENTITY IN A CORPORATION'S OR COMMERCIAL ENTERPRISE'S
NAME.
(E) "E-ZPASS COMMERCIAL ACCOUNT" MEANS A POST-PAID E-ZPASS ACCOUNT
ISSUED BY AN AUTHORIZED ENTITY IN A CORPORATION'S OR COMMERCIAL ENTER-
PRISE'S NAME.
(3)(A) THE CREDIT FOR A TAXPAYER HOLDING AN E-ZPASS INDIVIDUAL ACCOUNT
OR ACCOUNTS SHALL BE IN AN AMOUNT EQUAL TO FIFTY PERCENT OF THE SUM OF
ALL NEW YORK STATE THRUWAY TOLLS PAID BY THE TAXPAYER THROUGH SUCH AN
ACCOUNT OR ACCOUNTS DURING THE TAXABLE YEAR. TO QUALIFY FOR THE CREDIT,
THE TAXPAYER MUST HAVE PAID AT LEAST FIFTY DOLLARS IN NEW YORK STATE
THRUWAY TOLLS THROUGH SUCH ACCOUNT OR ACCOUNTS DURING THE TAXABLE YEAR.
(B) THE CREDIT FOR A TAXPAYER HOLDING AN E-ZPASS BUSINESS OR COMMER-
CIAL ACCOUNT OR ACCOUNTS SHALL BE IN AN AMOUNT EQUAL TO FIFTY PERCENT OF
THE SUM OF ALL NEW YORK STATE THRUWAY TOLLS PAID BY THE TAXPAYER THROUGH
SUCH AN ACCOUNT OR ACCOUNTS DURING THE TAXABLE YEAR. TO QUALIFY FOR THE
CREDIT, THE TAXPAYER MUST HAVE PAID ONE HUNDRED DOLLARS OR MORE IN NEW
YORK STATE THRUWAY TOLLS THROUGH SUCH ACCOUNT OR ACCOUNTS DURING THE
TAXABLE YEAR. A TAXPAYER THAT PAYS TEN THOUSAND DOLLARS OR MORE IN NEW
YORK STATE THRUWAY TOLLS THROUGH AN E-ZPASS BUSINESS OR COMMERCIAL
ACCOUNT OR ACCOUNTS DURING THE TAXABLE YEAR DOES NOT QUALIFY FOR THE
CREDIT IN ANY AMOUNT IN THAT TAXABLE YEAR.
(C) THE CREDIT FOR A TAXPAYER OWNING AND OPERATING A FARM VEHICLE AND
HOLDING AN E-ZPASS BUSINESS OR COMMERCIAL ACCOUNT OR ACCOUNTS SHALL BE
S. 6409--A 58 A. 9009--A
IN AN AMOUNT EQUAL TO ONE HUNDRED PERCENT OF THE SUM OF ALL NEW YORK
STATE THRUWAY TOLLS PAID BY THE TAXPAYER THROUGH SUCH AN ACCOUNT OR
ACCOUNTS DURING THE TAXABLE YEAR FOR THAT FARM VEHICLE, PROVIDED THE
QUALIFYING NEW YORK STATE THRUWAY TOLLS WERE INCURRED IN CONNECTION WITH
FARM OPERATIONS.
(D) A TAXPAYER MAY CLAIM THE CREDIT PROVIDED FOR IN SUBPARAGRAPH (A),
(B) OR (C) OF THIS PARAGRAPH IN A TAXABLE YEAR BUT MAY NOT CLAIM A CRED-
IT UNDER MORE THAN ONE SUBPARAGRAPH OF THIS PARAGRAPH IN THE SAME TAXA-
BLE YEAR.
(E) IF A TAXPAYER HAS MORE THAN ONE E-ZPASS TRANSPONDER ON AN ACCOUNT
OR HAS MORE THAN ONE ACCOUNT, ALL THE NEW YORK STATE THRUWAY TOLLS PAID
BY THE TAXPAYER FOR ALL E-ZPASS TRANSPONDERS AND ALL ACCOUNTS SHALL BE
AGGREGATED FOR PURPOSES OF APPLYING THE MINIMUM AND MAXIMUM AMOUNTS OF
NEW YORK STATE THRUWAY TOLLS REFERENCED IN SUBPARAGRAPHS (A) AND (B) OF
THIS PARAGRAPH.
(4) NOTWITHSTANDING ANY OTHER LAW TO THE CONTRARY, THE AMOUNT OF ANY
CLAIM MADE FOR A NEW YORK STATE THRUWAY TOLLS TAX CREDIT MAY BE VERIFIED
THROUGH E-ZPASS TOLL RECEIPTS RECORDS CREATED AND MAINTAINED BY THE
ENTITY AUTHORIZED TO ISSUE THE E-ZPASS ACCOUNT AND MADE AVAILABLE TO,
AND UPON REQUEST BY, THE DEPARTMENT OF TAXATION AND FINANCE FOR THIS
PURPOSE.
S 4. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law is amended by adding a new clause (xli) to read as
follows:
(XLI) NEW YORK STATE AMOUNT OF CREDIT UNDER
THRUWAY TOLLS TAX CREDIT SUBDIVISION FORTY-NINE OF
UNDER SUBSECTION (CCC) SECTION TWO HUNDRED TEN-B
S 5. Section 1511 of the tax law is amended by adding a new subdivi-
sion (dd) to read as follows:
(DD) NEW YORK STATE THRUWAY TOLLS TAX CREDIT. (1) A TAXPAYER THAT
OPERATES A MOTOR VEHICLE ON THE NEW YORK STATE THRUWAY, AND PAYS NEW
YORK STATE THRUWAY TOLLS THROUGH AN E-ZPASS ACCOUNT, SHALL BE ALLOWED A
CREDIT, AS HEREINAFTER PROVIDED, AGAINST THE TAX IMPOSED BY THIS ARTICLE
FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND
SIXTEEN BUT BEFORE JANUARY FIRST, TWO THOUSAND NINETEEN. THE CREDIT
ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR MAY NOT REDUCE THE
TAX DUE FOR THAT YEAR TO LESS THAN THE AMOUNT PRESCRIBED IN PARAGRAPH
FOUR OF SUBDIVISION (A) OF SECTION FIFTEEN HUNDRED TWO OF THIS ARTICLE,
OR TWO HUNDRED FIFTY DOLLARS IF SECTION FIFTEEN HUNDRED TWO-A OF THIS
ARTICLE IS APPLICABLE. HOWEVER, IF THE AMOUNT OF CREDIT ALLOWED UNDER
THIS SUBDIVISION FOR ANY TAXABLE YEAR REDUCES THE TAX TO SUCH AMOUNT,
ANY AMOUNT OF CREDIT THUS NOT DEDUCTIBLE IN THAT TAXABLE YEAR SHALL BE
CARRIED FORWARD TO THE FOLLOWING YEAR OR YEARS AND MAY BE DEDUCTED FROM
THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
(2) FOR PURPOSES OF THIS SECTION, THE FOLLOWING DEFINITIONS SHALL
APPLY.
(A) "MOTOR VEHICLE" MEANS A VEHICLE AS DEFINED IN SECTION ONE HUNDRED
TWENTY-FIVE OF THE VEHICLE AND TRAFFIC LAW.
(B) "E-ZPASS BUSINESS ACCOUNT" MEANS A PREPAID E-ZPASS ACCOUNT ISSUED
BY AN AUTHORIZED ENTITY IN A CORPORATION'S OR COMMERCIAL ENTERPRISE'S
NAME.
(C) "E-ZPASS COMMERCIAL ACCOUNT" MEANS A POST-PAID E-ZPASS ACCOUNT
ISSUED BY AN AUTHORIZED ENTITY IN A CORPORATION'S OR COMMERCIAL ENTER-
PRISE'S NAME.
(3) (A) THE CREDIT FOR A TAXPAYER HOLDING AN E-ZPASS BUSINESS OR
COMMERCIAL ACCOUNT OR ACCOUNTS SHALL BE IN AN AMOUNT EQUAL TO FIFTY
S. 6409--A 59 A. 9009--A
PERCENT OF THE SUM OF ALL NEW YORK STATE THRUWAY TOLLS PAID BY THE
TAXPAYER THROUGH SUCH AN ACCOUNT OR ACCOUNTS DURING THE TAXABLE YEAR. TO
QUALIFY FOR THE CREDIT, THE TAXPAYER MUST HAVE PAID ONE HUNDRED DOLLARS
OR MORE IN NEW YORK STATE THRUWAY TOLLS THROUGH SUCH ACCOUNT OR ACCOUNTS
DURING THE TAXABLE YEAR. A TAXPAYER THAT PAYS TEN THOUSAND DOLLARS OR
MORE IN NEW YORK STATE THRUWAY TOLLS THROUGH AN E-ZPASS BUSINESS OR
COMMERCIAL ACCOUNT OR ACCOUNTS DURING THE TAXABLE YEAR DOES NOT QUALIFY
FOR THE CREDIT IN ANY AMOUNT IN THAT TAXABLE YEAR.
(B) IF A TAXPAYER HAS MORE THAN ONE E-ZPASS TRANSPONDER ON AN ACCOUNT
OR HAS MORE THAN ONE ACCOUNT, ALL THE NEW YORK STATE THRUWAY TOLLS PAID
BY THE TAXPAYER FOR ALL E-ZPASS TRANSPONDERS AND ALL ACCOUNTS SHALL BE
AGGREGATED FOR PURPOSES OF APPLYING THE MINIMUM AND MAXIMUM AMOUNTS OF
NEW YORK STATE THRUWAY TOLLS REFERENCED IN SUBPARAGRAPH (A) OF THIS
PARAGRAPH.
(4) NOTWITHSTANDING ANY OTHER LAW TO THE CONTRARY, THE AMOUNT OF ANY
CLAIM MADE FOR A NEW YORK STATE THRUWAY TOLLS TAX CREDIT MAY BE VERIFIED
THROUGH E-ZPASS TOLL RECEIPT RECORDS CREATED AND MAINTAINED BY THE ENTI-
TY AUTHORIZED TO ISSUE THE E-ZPASS ACCOUNT AND MADE AVAILABLE TO, AND
UPON REQUEST BY, THE DEPARTMENT FOR THIS PURPOSE.
S 6. Paragraph (b) of subdivision 9 of section 208 of the tax law is
amended by adding a new subparagraph 22 to read as follows:
(22) THE AMOUNT OF ANY NEW YORK STATE THRUWAY TOLLS USED IN THE CALCU-
LATION OF ANY CREDIT ALLOWED UNDER SUBDIVISION FORTY-NINE OF SECTION TWO
HUNDRED TEN-B OF THIS ARTICLE.
S 7. Subsection (b) of section 612 of the tax law is amended by adding
a new paragraph 43 to read as follows:
(43) THE AMOUNT OF ANY NEW YORK STATE THRUWAY TOLLS USED IN THE CALCU-
LATION OF ANY CREDIT ALLOWED UNDER SUBSECTION (CCC) OF SECTION SIX
HUNDRED SIX OF THIS ARTICLE.
S 8. Paragraph 2 of subdivision (b) of section 1503 of the tax law is
amended by adding a new subparagraph (W) to read as follows:
(W) THE AMOUNT OF ANY NEW YORK STATE THRUWAY TOLLS USED IN THE CALCU-
LATION OF ANY CREDIT ALLOWED UNDER SUBDIVISION (DD) OF SECTION FIFTEEN
HUNDRED ELEVEN OF THIS ARTICLE.
S 9. This act shall take effect immediately.
PART U
Section 1. Section 19 of Part W-1 of chapter 109 of the laws of 2006
amending the tax law and other laws relating to providing exemptions,
reimbursements and credits from various taxes for certain alternative
fuels, as amended by section 1 of part V of chapter 59 of the laws of
2014, is amended to read as follows:
S 19. This act shall take effect immediately; provided, however, that
sections one through thirteen of this act shall take effect September 1,
2006 and shall be deemed repealed on September 1, [2016] 2021 and such
repeal shall apply in accordance with the applicable transitional
provisions of sections 1106 and 1217 of the tax law, and shall apply to
sales made, fuel compounded or manufactured, and uses occurring on or
after such date, and with respect to sections seven through eleven of
this act, in accordance with applicable transitional provisions of
sections 1106 and 1217 of the tax law; provided, however, that the
commissioner of taxation and finance shall be authorized on and after
the date this act shall have become a law to adopt and amend any rules
or regulations and to take any steps necessary to implement the
provisions of this act; provided further that sections fourteen through
S. 6409--A 60 A. 9009--A
sixteen of this act shall take effect immediately and shall apply to
taxable years beginning on or after January 1, 2006.
S 2. This act shall take effect immediately.
PART V
Section 1. Section 37 of the tax law, as added by chapter 109 of the
laws of 2012, subdivision (c) as amended by section 52 of part A of
chapter 59 of the laws of 2014, is amended to read as follows:
S 37. [Beer] ALCOHOLIC BEVERAGE production credit. (a) General. A
taxpayer subject to tax under article nine-A or twenty-two of this chap-
ter, that is registered as a distributor under article eighteen of this
chapter, and that produces sixty million or fewer gallons of beer OR
CIDER, TWENTY MILLION OR FEWER GALLONS OF WINE, OR EIGHT HUNDRED THOU-
SAND OR FEWER GALLONS OF LIQUOR in this state in the taxable year, shall
be allowed a credit against such taxes in the amount specified in subdi-
vision (b) of this section and pursuant to the provisions referenced in
subdivision (c) of this section. Provided, however, that no credit shall
be allowed for any beer, CIDER, WINE OR LIQUOR produced in excess of
fifteen million five hundred thousand gallons in the taxable year. If
the taxpayer is a partner in a partnership or shareholder of a New York
S corporation, then the cap imposed by the preceding sentence shall be
applied at the entity level, so that the aggregate credit allowed to all
the partners or shareholders of each such entity in the taxable year
does not exceed that cap.
(b) The amount of the credit per taxpayer per taxable year (or pro
rata share of earned credit in the case of a partnership) for each
gallon of beer, CIDER, WINE OR LIQUOR produced in this state [on or
after April first, two thousand twelve] shall be determined as follows:
(1) for the first five hundred thousand gallons of beer, CIDER, WINE
OR LIQUOR produced in this state in the taxable year, the credit shall
equal fourteen cents per gallon; and
(2) for each gallon of beer, CIDER, WINE OR LIQUOR produced in this
state in the taxable year in excess of five hundred thousand gallons,
the credit shall equal four and one-half cents per gallon.
(c) Cross-references. For application of the credit provided for in
this section, see the following provisions of this chapter:
(1) Article 9-A: Section 210-B, subdivision 39.
(2) Article 22: Section 606, subsections (i) and (uu).
S 2. Subdivision 39 of section 210-B of the tax law, as added by
section 17 of part A of chapter 59 of the laws of 2014, is amended to
read as follows:
39. [Beer] ALCOHOLIC BEVERAGE production credit. A taxpayer shall be
allowed a credit, to be computed as provided in section thirty-seven of
this chapter, against the tax imposed by this article. In no event shall
the credit allowed under this subdivision for any taxable year reduce
the tax due for such year to less than the amount prescribed in para-
graph (d) of subdivision one of section two hundred ten of this article.
However, if the amount of credit allowed under this subdivision for any
taxable year reduces the tax to such amount or if the taxpayer otherwise
pays tax based on the fixed dollar minimum amount, any amount of credit
thus not deductible in such taxable year shall be treated as an overpay-
ment of tax to be credited or refunded in accordance with the provisions
of section one thousand eighty-six of this chapter. Provided, however,
the provisions of subsection (c) of section one thousand eighty-eight of
this chapter notwithstanding, no interest shall be paid thereon.
S. 6409--A 61 A. 9009--A
S 3. Subdivision 3 of section 420 of the tax law, as amended by chap-
ter 94 of the laws of 1934, is amended to read as follows:
3. "Alcoholic beverages" mean and include CIDERS, AS DEFINED BY THE
ALCOHOLIC BEVERAGE CONTROL LAW, beers, wines or liquors.
S 4. Section 424 of the tax law is amended by adding a new subdivision
6 to read as follows:
6. NOTWITHSTANDING ANY OTHER PROVISION OF THIS ARTICLE, THERE SHALL BE
EXEMPT FROM THE TAXES IMPOSED UNDER THIS ARTICLE, ALCOHOLIC BEVERAGES
FURNISHED BY A LICENSED PRODUCER OF ALCOHOLIC BEVERAGES AT NO CHARGE TO
A CUSTOMER OR PROSPECTIVE CUSTOMER AT A TASTING HELD IN ACCORDANCE WITH
THE ALCOHOLIC BEVERAGE CONTROL LAW FOR CONSUMPTION AT SUCH TASTING.
S 5. Clause (xxxiv) of subparagraph (B) of paragraph 1 of subsection
(i) of section 606 of the tax law, as amended by section 68 of part A of
chapter 59 of the laws of 2014, is amended to read as follows:
(xxxiv) [Beer] ALCOHOLIC BEVERAGE Amount of credit
production credit under under subdivision thirty-nine of
subsection (uu) section two hundred ten-B
S 6. Subsection (uu) of section 606 of the tax law, as added by chap-
ter 109 of the laws of 2012, is amended to read as follows:
(uu) [Beer] ALCOHOLIC BEVERAGE production credit. A taxpayer shall be
allowed a credit, to be computed as provided in section thirty-seven of
this chapter, against the tax imposed by this article. If the amount of
the credit allowed under this subsection for any taxable year shall
exceed the taxpayer's tax for such year, the excess shall be treated as
an 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 7. Subdivision 13 of section 1118 of the tax law, as added by
section 2 of part U of chapter 59 of the laws of 2015, is amended to
read as follows:
(13) In respect to the use of the following items at a tasting held by
a licensed [brewery, farm brewery, cider producer, farm cidery, distil-
lery or farm distillery] PRODUCER OF ALCOHOLIC BEVERAGES in accordance
with the alcoholic beverage control law: (i) the alcoholic beverage or
beverages authorized by the alcoholic beverage control law to be
furnished at no charge to a customer or prospective customer at such
tasting for consumption at such tasting; and (ii) bottles, corks, caps
and labels used to package such alcoholic beverages.
S 8. This act shall take effect immediately, provided, however, that:
sections one, two, five and six of this act shall apply to taxable years
beginning on or after January 1, 2016; sections three and four of this
act shall apply to taxable periods beginning on or after April 1, 2016;
and section seven of this act shall apply to uses occurring on and after
June 1, 2016.
PART W
Section 1. The tax law is amended by adding a new section 478-a to
read as follows:
S 478-A. JEOPARDY ASSESSMENTS. IF THE COMMISSIONER BELIEVES THAT THE
COLLECTION OF ANY TAX WILL BE JEOPARDIZED BY DELAY, HE OR SHE MAY DETER-
MINE THE AMOUNT OF SUCH TAX AND ASSESS THE SAME, TOGETHER WITH ALL
INTEREST AND PENALTIES PROVIDED BY LAW, AGAINST ANY PERSON LIABLE THERE-
FOR PRIOR TO THE FILING OF HIS OR HER RETURN AND PRIOR TO THE DATE WHEN
HIS OR HER RETURN IS REQUIRED TO BE FILED. THE AMOUNT SO DETERMINED
SHALL BECOME DUE AND PAYABLE TO THE COMMISSIONER BY THE PERSON AGAINST
S. 6409--A 62 A. 9009--A
WHOM SUCH A JEOPARDY ASSESSMENT IS MADE, AS SOON AS NOTICE THEREOF IS
GIVEN TO HIM OR HER. THE PROVISIONS OF SECTION FOUR HUNDRED
SEVENTY-EIGHT OF THIS ARTICLE SHALL APPLY TO ANY SUCH DETERMINATION
EXCEPT TO THE EXTENT THAT THEY MAY BE INCONSISTENT WITH THE PROVISIONS
OF THIS SECTION. THE COMMISSIONER MAY ABATE ANY JEOPARDY ASSESSMENT IF
HE OR SHE FINDS THAT JEOPARDY DOES NOT EXIST. THE COLLECTION OF ANY
JEOPARDY ASSESSMENT MAY BE STAYED BY FILING WITH THE COMMISSIONER A BOND
ISSUED BY A SURETY COMPANY AUTHORIZED TO TRANSACT BUSINESS IN THIS STATE
AND APPROVED BY THE SUPERINTENDENT OF FINANCIAL SERVICES AS TO SOLVENCY
AND RESPONSIBILITY, OR SUCH OTHER SECURITY ACCEPTABLE TO THE COMMISSION-
ER, CONDITIONED UPON PAYMENT OF THE AMOUNT ASSESSED AND INTEREST THERE-
ON, OR ANY LESSER AMOUNT TO WHICH SUCH ASSESSMENT MAY BE REDUCED BY THE
ADMINISTRATIVE LAW JUDGE OR THE TAX APPEALS TRIBUNAL OR BY A PROCEEDING
UNDER ARTICLE SEVENTY-EIGHT OF THE CIVIL PRACTICE LAW AND RULES AS
PROVIDED IN SECTION FOUR HUNDRED SEVENTY-EIGHT OF THIS ARTICLE, SUCH
PAYMENT TO BE MADE WHEN THE ASSESSMENT OR ANY SUCH REDUCTION THEREOF
BECOMES FINAL AND NOT SUBJECT TO FURTHER REVIEW. IF SUCH A BOND IS FILED
AND THEREAFTER A PROCEEDING UNDER ARTICLE SEVENTY-EIGHT OF THE CIVIL
PRACTICE LAW AND RULES IS COMMENCED AS PROVIDED IN SECTION FOUR HUNDRED
SEVENTY-EIGHT OF THIS ARTICLE, DEPOSIT OF THE TAXES, PENALTIES AND
INTEREST ASSESSED SHALL NOT BE REQUIRED AS A CONDITION PRECEDENT TO THE
COMMENCEMENT OF SUCH PROCEEDING. WHERE A JEOPARDY ASSESSMENT IS MADE,
ANY PROPERTY SEIZED FOR THE COLLECTION OF THE TAX SHALL NOT BE SOLD: (1)
UNTIL EXPIRATION OF THE TIME TO APPLY FOR A HEARING AS PROVIDED IN
SECTION FOUR HUNDRED SEVENTY-EIGHT OF THIS ARTICLE, AND (2) IF SUCH
APPLICATION IS TIMELY FILED, UNTIL THE EXPIRATION OF THE TIME TO FILE AN
EXCEPTION TO THE DETERMINATION OF THE ADMINISTRATIVE LAW JUDGE OR, IF AN
EXCEPTION IS TIMELY FILED, UNTIL FOUR MONTHS AFTER THE TAX APPEALS
TRIBUNAL HAS GIVEN NOTICE OF ITS DECISION TO THE PERSON AGAINST WHOM THE
ASSESSMENT IS MADE; PROVIDED, HOWEVER, SUCH PROPERTY MAY BE SOLD AT ANY
TIME IF SUCH PERSON HAS FAILED TO ATTEND A HEARING OF WHICH HE OR SHE
HAS BEEN DULY NOTIFIED, OR IF HE OR SHE CONSENTS TO THE SALE, OR IF THE
COMMISSIONER DETERMINES THAT THE EXPENSES OF CONSERVATION AND MAINTE-
NANCE WILL GREATLY REDUCE THE NET PROCEEDS, OR IF THE PROPERTY IS
PERISHABLE.
S 2. This act shall take effect immediately.
PART X
Section 1. Paragraph 2 of subdivision (e) of section 1105 of the tax
law, as amended by section 1 of part Q of chapter 59 of the laws of
2012, is amended to read as follows:
(2) Except as provided in subdivision (r) of section eleven hundred
eleven of this part, when occupancy is provided, for a single consider-
ation, with property, services, amusement charges, or any other items,
the separate sale of which is not subject to tax under this article, AND
THE RENT PAID FOR SUCH OCCUPANCY DOES NOT QUALIFY FOR THE EXEMPTION IN
SUBDIVISION (KK) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE, the
entire consideration shall be treated as rent subject to tax under para-
graph one of this subdivision; provided, however, that where the amount
of the rent for occupancy is stated separately from the price of such
property, services, amusement charges, or other items, on any sales
slip, invoice, receipt, or other statement given the occupant, and such
rent is reasonable in relation to the value of such property, services,
amusement charges or other items, only such separately stated rent will
be subject to tax under paragraph one of this subdivision.
S. 6409--A 63 A. 9009--A
S 2. Section 1115 of the tax law is amended by adding a new subdivi-
sion (kk) to read as follows:
(KK) RENT PAID BY A ROOM REMARKETER TO AN OPERATOR THAT IS NOT A ROOM
REMARKETER FOR AN OCCUPANCY THAT THE ROOM REMARKETER INTENDS TO PROVIDE
TO AN OCCUPANT FOR RENT SHALL BE EXEMPT FROM THE HOTEL UNIT FEE IMPOSED
BY SECTION ELEVEN HUNDRED FOUR OF THIS ARTICLE AND THE TAX IMPOSED BY
SUBDIVISION (E) OF SECTION ELEVEN HUNDRED FIVE OF THIS ARTICLE, PROVIDED
THAT SUCH ROOM REMARKETER FURNISHES SUCH OPERATOR A CERTIFICATE IN SUCH
FORM AND CONTAINING SUCH INFORMATION AS MAY BE PRESCRIBED BY THE COMMIS-
SIONER. THE EXEMPTION CERTIFICATE PROVIDED FOR BY THIS SUBDIVISION SHALL
BE ADMINISTERED BY THE COMMISSIONER IN CONFORMITY WITH THE RULES FOR
EXEMPTION OR RESALE CERTIFICATES IN SUBPARAGRAPH (I) OF PARAGRAPH ONE OF
SUBDIVISION (C) OF SECTION ELEVEN HUNDRED THIRTY-TWO OF THIS ARTICLE.
S 3. Paragraph 4 of subdivision a of section 11-2502 of the adminis-
trative code of the city of New York, as amended by section 4 of part Q
of chapter 59 of the laws of 2012, is amended to read as follows:
(4) (i) When occupancy is provided, for a single consideration, with
property, services, amusement charges, or any other items, the separate
sale of which is not subject to tax under this chapter, AND THE RENT
PAID FOR SUCH OCCUPANCY DOES NOT QUALIFY FOR THE EXEMPTION IN SUBDIVI-
SION 1 OF THIS SECTION, the entire consideration shall be treated as
rent subject to tax under paragraph one of this subdivision; provided,
however, that where the amount of the rent for occupancy is stated sepa-
rately from the price of such property, services, amusement charges or
other items on any sales slip, invoice, receipt, or other statement
given the occupant and such rent is reasonable in relation to the value
of such property, services, amusement charges, or other items, only such
separately stated rent will be subject to tax under this subdivision.
(ii) In regard to the collection of tax on occupancies by remarketers,
when occupancy is provided, for a single consideration, with property,
services, amusement charges, or any other items, whether or not such
other items are taxable, the rent portion of the consideration for such
sale shall be computed as follows: the total consideration for the sale
multiplied by a fraction, the numerator of which shall be the consider-
ation paid to the hotel for the occupancy and the denominator of which
shall be the consideration paid to the hotel for the occupancy plus the
consideration paid to the providers of the other items being sold, or by
any other reasonable method pursuant to which the rent portion of
consideration would be no less than the computation of rent portion of
consideration under subparagraph (i) of this paragraph. Nothing herein
shall be construed to subject to tax or exempt from tax any service or
property or amusement charge or other items otherwise subject to tax or
exempt from tax under this chapter.
S 4. Section 11-2502 of the administrative code of the city of New
York is amended by adding a new subdivision 1 to read as follows:
1. AN OCCUPANCY THAT AN OPERATOR CONVEYS OR FURNISHES TO A ROOM
REMARKETER THAT THE ROOM REMARKETER INTENDS TO CONVEY OR FURNISH,
DIRECTLY OR INDIRECTLY, TO AN OCCUPANT FOR RENT SHALL BE EXEMPT FROM THE
TAXES IMPOSED BY THIS SECTION, PROVIDED THAT SUCH ROOM REMARKETER
FURNISHES THE OPERATOR WITH A CERTIFICATE IN SUCH FORM AND CONTAINING
SUCH INFORMATION AS MAY BE PRESCRIBED BY THE COMMISSIONER OF FINANCE.
THE OPERATOR SHALL RETAIN SUCH STATEMENT AND PROVIDE IT TO THE COMMIS-
SIONER OF FINANCE UPON REQUEST.
S 5. This act shall take effect immediately and apply to rent paid for
occupancies on or after June 1, 2016.
S. 6409--A 64 A. 9009--A
PART Y
Section 1. The section heading of section 951-a of the tax law, as
added by chapter 190 of the laws of 1990, is amended to read as follows:
[Definitions] GENERAL PROVISIONS AND DEFINITIONS.
S 2. Section 951-a of the tax law is amended by adding a new
subsection (f) to read as follows:
(F) TAX TREATMENT OF CHARITABLE CONTRIBUTIONS FOR DETERMINING DOMI-
CILE. NOTWITHSTANDING ANY OTHER PROVISION OF ANY OTHER LAW TO THE
CONTRARY, THE MAKING OF A FINANCIAL CONTRIBUTION, GIFT, BEQUEST,
DONATION OR ANY OTHER FINANCIAL INSTRUMENT OR PLEDGE IN ANY AMOUNT OR
THE DONATION OR LOAN OF ANY OBJECT OF ANY VALUE, OR THE VOLUNTEERING,
GIVING OR DONATION OF UNCOMPENSATED TIME, OR ANY COMBINATION OF THE
FOREGOING, CONSIDERED A CHARITABLE CONTRIBUTION UNDER SUBSECTION (C) OF
SECTION ONE HUNDRED SEVENTY OF THE INTERNAL REVENUE CODE, OR TO A
NOT-FOR-PROFIT ORGANIZATION, AS DEFINED IN SUBDIVISION SEVEN OF SECTION
ONE HUNDRED SEVENTY-NINE-Q OF THE STATE FINANCE LAW, SHALL NOT BE USED
IN ANY MANNER TO DETERMINE WHERE AN INDIVIDUAL IS DOMICILED AT THE TIME
OF HIS OR HER DEATH.
S 3. This act shall take effect immediately.
PART Z
Section 1. Subdivision 2 of section 89-b of the state finance law, as
amended by chapter 56 of the laws of 1993, is amended to read as
follows:
2. The dedicated highway and bridge trust fund shall consist of [two]
THREE accounts: (a) the special obligation reserve and payment account;
[and] (b) the highway and bridge capital account; AND (C) THE AVIATION
PURPOSE ACCOUNT. Moneys in each account shall be kept separate and not
commingled with any other moneys in the custody of the comptroller.
S 2. Section 89-b of the state finance law is amended by adding a new
subdivision 4-a to read as follows:
4-A. (A) THE AVIATION PURPOSE ACCOUNT SHALL CONSIST OF ALL MONEYS
REQUIRED TO BE DEPOSITED BY SECTION THREE HUNDRED TWELVE OF THE TAX LAW
AND ANY OTHER MONEYS CREDITED OR TRANSFERRED THERETO FROM ANY OTHER
FUND, ACCOUNT OR SOURCE.
(B) MONEYS IN THE AVIATION PURPOSE ACCOUNT SHALL BE UTILIZED FOR
AIRPORTS AND AVIATION FACILITIES AND EQUIPMENT AND RELATED PROJECTS,
INCLUDING BUT NOT LIMITED TO THE ACQUISITION OF REAL OR TANGIBLE
PERSONAL PROPERTY, CONSTRUCTION, RECONSTRUCTION, RECONDITIONING, PRESER-
VATION, MAINTENANCE OR IMPROVEMENT OF AIRPORT OR AVIATION CAPITAL FACIL-
ITIES AND NOISE MITIGATION PROJECTS, AND ANY OTHER PURPOSE NOT PROHIBIT-
ED BY FEDERAL LAW.
S 3. Section 312 of the tax law, as amended by section 32 of part K of
chapter 61 of the laws of 2011, is amended to read as follows:
S 312. Deposit and disposition of revenue.-- (a) Except as otherwise
provided, of all taxes, interest and penalties collected or received on
or after April first, two thousand one, from the taxes imposed by
[sections] SECTION three hundred one-a [and three hundred one-e] of this
article, (i) initially eighty and three-tenths percent shall be deposit-
ed, as prescribed by subdivision (d) of section three hundred one-j of
this article and (ii) nineteen and seven-tenths percent shall be depos-
ited in such mass transportation operating assistance fund to the credit
of the metropolitan mass transportation operating assistance account and
the public transportation systems operating assistance account thereof
S. 6409--A 65 A. 9009--A
in the manner provided by subdivision eleven of section one hundred
eighty-two-a of this chapter. Provided, further that on or before the
twenty-fifth day of each month commencing with April, two thousand one,
the comptroller shall deduct the amount of six hundred twenty-five thou-
sand dollars prior to any deposit or disposition of the taxes, interest,
and penalties collected or received pursuant to such [sections] SECTION
three hundred one-a [and three hundred one-e] and shall deposit such
amount in the dedicated fund accounts pursuant to subdivision (d) of
section three hundred one-j of this article. Provided, further, that
commencing January fifteenth, nineteen hundred ninety-one, and on or
before the tenth day of March and the fifteenth day of June and Septem-
ber of such year, the commissioner shall, based on information supplied
by taxpayers and other appropriate sources, estimate the amount of the
utility credit authorized by section three hundred one-d of this article
which has been accrued to reduce tax liability under section one hundred
eighty-six-a of this chapter during the period covered by such estimate
and certify to the state comptroller such estimated amount. The comp-
troller shall forthwith, after receiving such certificate, deduct the
amount of such credit so certified by the commissioner prior to any
deposit or disposition of the taxes, interest and penalties collected or
received pursuant to such [sections] SECTION three hundred one-a [and
three hundred one-e] and shall pay such amount so certified and deducted
into the state treasury to the credit of the general fund. Also, subse-
quently, during the fiscal year when the commissioner becomes aware of
changes or modifications with respect to actual credit usage, the
commissioner shall, as soon as practicable, issue a certification
setting forth the amount of any required adjustment to the amount of
actual credit usage previously certified. After receiving the certif-
icate of the commissioner with respect to actual credit usage or modifi-
cation of the same, the comptroller shall forthwith adjust general fund
receipts and the revenues to be deposited or disposed of under this
article to reflect the difference so certified by the commissioner. The
commissioner shall not be liable for any overestimate or underestimate
of the amount of the utility credit which has been accrued to reduce tax
liability under such section one hundred eighty-six-a. Nor shall the
commissioner be liable for any inaccuracy in any certificate with
respect to the amount of such credit actually used or any required
adjustment with respect to actual credit usage, but the commissioner
shall as soon as practicable after discovery of any error adjust the
next certification under this section to reflect any such error.
Prior to making deposits as provided in this section, the comptroller
shall retain such amount as the commissioner may determine to be neces-
sary, subject to the approval of the director of the budget, for reason-
able costs of the department in administering and collecting the taxes
deposited pursuant to this section and for refunds and reimbursements
with respect to such taxes, out of which the comptroller shall pay any
refunds or reimbursements of such taxes to which taxpayers shall be
entitled.
(B) NOTWITHSTANDING ANY OTHER PROVISION OF LAW, ALL TAXES, INTEREST,
AND PENALTIES COLLECTED OR RECEIVED ON OR AFTER DECEMBER FIRST, TWO
THOUSAND SEVENTEEN FROM THE TAXES IMPOSED BY SECTION THREE HUNDRED ONE-E
OF THIS ARTICLE SHALL BE DEPOSITED IN THE AVIATION PURPOSE ACCOUNT OF
THE DEDICATED HIGHWAY AND BRIDGE TRUST FUND ESTABLISHED BY SECTION
EIGHTY-NINE-B OF THE STATE FINANCE LAW.
S. 6409--A 66 A. 9009--A
S 4. Paragraph 1 of subdivision (a) of section 1102 of the tax law, as
amended by chapter 261 of the laws of 1988, is amended to read as
follows:
(1) Every distributor of motor fuel shall pay, as a prepayment on
account of the taxes imposed by this article and pursuant to the author-
ity of article twenty-nine of this chapter, a tax on each gallon of
motor fuel (i) which he imports or causes to be imported into this state
for use, distribution, storage or sale in the state or produces,
refines, manufactures or compounds in this state or (ii) if the tax has
not been imposed prior to its sale in this state, which he sells (which
acts shall in regard to motor fuel hereinafter in this article be encom-
passed by the phrase "imported, manufactured or sold"), except when
imported, manufactured or sold under circumstances which preclude the
collection of such tax by reason of the United States constitution and
of the laws of the United States enacted pursuant thereto or when
imported or manufactured by an organization described in paragraph one
or two of subdivision (a) of section eleven hundred sixteen of this
article or a hospital included in the organizations described in para-
graph four of such subdivision for its own use and consumption and
except kero-jet fuel when imported by an airline for use in its
airplanes, AND EXCEPT AVIATION GASOLINE SOLD FOR USE IN COMMERCIAL
AIRCRAFT AND GENERAL AVIATION AIRCRAFT.
S 5. Subparagraph (i) of paragraph 1 of subdivision (a) of section
1210 of the tax law, as amended by section 3 of part Z of chapter 59 of
the laws of 2015, is amended to read as follows:
(i) Any local law, ordinance or resolution enacted by any city of less
than one million or by any county or school district, imposing the taxes
authorized by this subdivision, shall, notwithstanding any provision of
law to the contrary, exclude from the operation of such local taxes all
sales of tangible personal property for use or consumption directly and
predominantly in the production of tangible personal property, gas,
electricity, refrigeration or steam, for sale, by manufacturing, proc-
essing, generating, assembly, refining, mining or extracting; and all
sales of tangible personal property for use or consumption predominantly
either in the production of tangible personal property, for sale, by
farming or in a commercial horse boarding operation, or in both; AND ALL
SALES OF FUEL SOLD FOR USE IN COMMERCIAL AIRCRAFT AND GENERAL AVIATION
AIRCRAFT; and, unless such city, county or school district elects other-
wise, shall omit the provision for credit or refund contained in clause
six of subdivision (a) or subdivision (d) of section eleven hundred
nineteen of this chapter.
S 6. Subparagraphs (xii) and (xiii) of paragraph 4 of subdivision (a)
of section 1210 of tax law, as amended by section 3 of part Z of chapter
59 of the laws of 2015, are amended and a new subparagraph (xiv) is
added to read as follows:
(xii) shall omit, unless such city elects otherwise, the exemption for
residential solar energy systems equipment and electricity provided in
subdivision (ee) of section eleven hundred fifteen of this chapter;
[and] (xiii) shall omit, unless such city elects otherwise, the
exemption for commercial solar energy systems equipment and electricity
provided in subdivision (ii) of section eleven hundred fifteen of this
chapter; AND (XIV) SHALL EXCLUDE FROM THE OPERATION OF SUCH LOCAL TAXES
ALL SALES OF FUEL SOLD FOR USE IN COMMERCIAL AIRCRAFT AND GENERAL
AVIATION AIRCRAFT. Any reference in this chapter or in any local law,
ordinance or resolution enacted pursuant to the authority of this arti-
cle to former subdivisions (n) or (p) of this section shall be deemed to
S. 6409--A 67 A. 9009--A
be a reference to clauses (xii) or (xiii) of this paragraph, respective-
ly, and any such local law, ordinance or resolution that provides the
exemptions provided in such former subdivisions (n) and/or (p) shall be
deemed instead to provide the exemptions provided in clauses (xii)
and/or (xiii) of this paragraph.
S 7. Notwithstanding any law to the contrary, the comptroller is here-
by authorized and directed to transfer from the general fund for deposit
into the mass transportation operating assistance fund, pursuant to
section 88-a of the state finance law and the dedicated mass transporta-
tion trust fund, pursuant to section 89-c of the state finance law, upon
request of the director of the budget, on or before March 31 of each
year, an amount equal to the amount of revenue received by the commis-
sioner of taxation and finance during the state fiscal year from petro-
leum business taxes imposed pursuant to the authority of section 301-e
of the tax law that would have otherwise been directed to such funds
pursuant to section 312 of the tax law as such section was in effect on
the day before this act became a law.
S 8. Sections one, two and seven of this act shall take effect April
1, 2017; provided however that sections three, four, five and six of
this act shall take effect December 1, 2017; and provided further that
if section 19 of part W1 of chapter 109 of the laws of 2006 shall have
not expired on or before such date then section four of this act shall
take effect on the same date and in the same manner as such chapter of
the laws of 2006 takes effect.
PART AA
Section 1. Subdivision 2 of section 228 of the racing, pari-mutuel
wagering and breeding law, as amended by chapter 18 of the laws of 2008,
the opening paragraph as amended by chapter 236 of the laws of 2015, is
amended to read as follows:
2. The New York state gaming commission shall, as a condition of
racing, require any franchised corporation and every other corporation
subject to its jurisdiction to withhold one percent of all purses,
except that for the franchised corporation, starting on September first,
two thousand seven and continuing through August thirty-first, two thou-
sand sixteen, two percent of all purses shall be withheld, and, in the
case of the franchised corporation, to pay such sum to the horsemen's
organization or its successor that was first entitled to receive
payments pursuant to this section in accordance with rules of the
commission adopted effective November third, nineteen hundred eighty-
three representing at least fifty-one percent of the owners and trainers
[utilizing] USING the facilities of such franchised corporation, on the
condition that such horsemen's organization shall expend [as much as is
necessary, but not to exceed] one-half of one percent of such total
sum[,] TO CONDUCT EQUINE DRUG TESTING RESEARCH AND to acquire and main-
tain the equipment required to [establish a program at a state college
within this state with an approved equine science program to] test for
the presence of DRUGS, INCLUDING BUT NOT LIMITED TO steroids, in horses
AT A SUITABLE LABORATORY, AS THE GAMING COMMISSION MAY DETERMINE IN ITS
DISCRETION, provided further that the qualified organization shall also,
in an amount to be determined by its board of directors, annually
include in its expenditures for benevolence programs, funds to support
an organization providing services necessary to backstretch employees,
and, in the case of every other corporation, to pay such one percent sum
of purses to the horsemen's organization or its successor that was first
S. 6409--A 68 A. 9009--A
entitled to receive payments pursuant to this section in accordance with
rules of the commission adopted effective May twenty-third, nineteen
hundred eighty-six representing at least fifty-one percent of the owners
and trainers [utilizing] USING the facilities of such corporation.
In either case, any other horsemen's organization may apply to the
[board] COMMISSION to be approved as the qualified organization to
receive payment of the one percent of all purses by submitting to the
[board] COMMISSION proof of both, that (i) it represents more than
fifty-one percent of all the owners and trainers [utilizing] USING the
same facilities and (ii) the horsemen's organization previously approved
as qualified by the [board] COMMISSION does not represent fifty-one
percent of all the owners and trainers [utilizing] USING the same facil-
ities. If the [board] COMMISSION is satisfied that the documentation
submitted with the application of any other horsemen's organization is
conclusive with respect to items (i) and (ii) of this paragraph, it may
approve the applicant as the qualified recipient organization.
In the best interests of racing, upon receipt of such an application,
the [board] COMMISSION may direct the payments to the previously quali-
fied horsemen's organization to continue uninterrupted, or it may direct
the payments to be withheld and placed in interest-bearing accounts for
a period not to exceed ninety days, during which time the [board]
COMMISSION shall review and approve or disapprove the application. Funds
held in such manner shall be paid to the organization approved by the
[board] COMMISSION. In no event shall the [board] COMMISSION accept more
than one such application in any calendar year from the same horsemen's
organization.
The funds authorized to be paid by the [board] COMMISSION are to be
used exclusively for the benefit of those horsemen racing in New York
state through the administrative purposes of such qualified organiza-
tion, benevolent activities on behalf of backstretch employees, and for
the promotion of equine research.
S 2. Section 902 of the racing, pari-mutuel wagering and breeding law,
as amended by chapter 60 of the laws of 1993, subdivision 1 as amended
by chapter 15 of the laws of 2010, and subdivision 2 as amended by chap-
ter 18 of the laws of 2008, is amended to read as follows:
S 902. Equine drug testing and expenses. 1. In order to assure the
public's confidence and continue the high degree of integrity in racing
at the pari-mutuel betting tracks, equine drug testing at race meetings
shall be conducted by a [state college within this state with an
approved equine science program] SUITABLE LABORATORY, AS THE GAMING
COMMISSION MAY DETERMINE IN ITS DISCRETION. The [state racing and wager-
ing board] GAMING COMMISSION shall promulgate any rules and regulations
necessary to implement the provisions of this section, including admin-
istrative penalties of loss of purse money, fines, or denial, suspen-
sion[,] or revocation of a license for racing drugged horses.
2. Notwithstanding any inconsistent provision of law, all costs and
expenses of the [state racing and wagering board] GAMING COMMISSION for
equine drug testing and research shall be paid from an appropriation
from the state treasury, on the certification of the [chairman] CHAIR of
the [state racing and wagering board] GAMING COMMISSION, upon the audit
and warrant of the comptroller and pursuant to a plan developed by the
[state racing and wagering board] GAMING COMMISSION as approved by the
director of the budget.
S 3. This act shall take effect immediately; provided, however,
section two of this act shall take effect upon expiration of an existing
contract with a New York state college within the state with an approved
S. 6409--A 69 A. 9009--A
equine science program, pursuant to section 902 of the racing, pari-mu-
tuel wagering and breeding law; provided that the gaming commission
shall notify the legislative bill drafting commission upon the occur-
rence of the enactment of the legislation provided for in section two of
this act in order that the commission may maintain an accurate and time-
ly effective data base of the official text of the laws of the state of
New York in furtherance of effectuating the provisions of section 44 of
the legislative law and section 70-b of the public officers law.
PART BB
Section 1. Subdivision 1 of section 236 of the racing, pari-mutuel
wagering and breeding law, as amended by chapter 18 of the laws of
2008, is amended to read as follows:
1. Every corporation authorized under this chapter to conduct pari-mu-
tuel betting at a race meeting on races run thereat, except as provided
in section two hundred thirty-eight of this article with respect to the
franchised corporation, shall distribute all sums deposited in any pari-
mutuel pool to the holders of winning tickets therein, providing such
tickets be presented for payment before April first of the year follow-
ing the year of their purchase, less an amount [which] THAT shall be
established and retained by such racing corporation of between fourteen
to twenty [per centum] PERCENT of the total deposits in pools resulting
from regular on-track bets and less sixteen to twenty-two [per centum]
PERCENT of the total deposits in pools resulting from multiple on-track
bets and less twenty to thirty [per centum] PERCENT of the total depos-
its in pools resulting from exotic on-track bets and less twenty to
thirty-six [per centum] PERCENT of the total pools resulting from super
exotic on-track bets, plus the breaks. The retention rate to be estab-
lished is subject to the prior approval of the [racing and wagering
board] GAMING COMMISSION. Such rate may not be changed more than once
per calendar quarter to be effective on the first day of the calendar
quarter. "Exotic bets" and "multiple bets" shall have the meanings set
forth in section five hundred nineteen of this chapter and breaks are
hereby defined as [the odd cents over any multiple of ten, or for exotic
bets over any multiple of fifty, or for super exotic bets, over any
multiple of one hundred, calculated on the basis of one dollar, other-
wise payable to a patron provided, however, that effective after October
fifteenth, nineteen hundred ninety-four breaks are hereby defined as]
the odd cents over any multiple of five for payoffs greater than one
dollar five cents but less than five dollars, over any multiple of ten
for payoffs greater than five dollars but less than twenty-five dollars,
over any multiple of twenty-five for payoffs greater than twenty-five
dollars but less than two hundred fifty dollars, or over any multiple of
fifty for payoffs over two hundred fifty dollars. "Super exotic bets"
shall have the meaning set forth in section three hundred one of this
chapter. Of the amount so retained there shall be paid by such corpo-
ration to the department of taxation and finance as a reasonable tax by
the state for the privilege of conducting pari-mutuel betting on the
races run at the race meeting held by such corporation, which tax is
hereby levied, the following percentages of the total pool, plus fifty-
five [per centum] PERCENT of the breaks; the applicable rates for regu-
lar and multiple bets shall be one and one-half [per centum] PERCENT;
the applicable rates for exotic bets shall be six and three-quarter [per
centum] PERCENT and the applicable rate for super exotic bets shall be
seven and three-quarter [per centum] PERCENT. Effective on and after
S. 6409--A 70 A. 9009--A
September first, nineteen hundred ninety-four, the applicable tax rate
shall be one [per centum] PERCENT of all wagers, provided that, an
amount equal to one-half the difference between the taxation rate for
on-track regular, multiple and exotic bets as of December thirty-first,
nineteen hundred ninety-three and the rates on such on-track wagers as
herein provided shall be used exclusively for purses. Provided, however,
that for any twelve-month period beginning on April first in nineteen
hundred ninety and any year thereafter, each of the applicable rates set
forth above shall be increased by one-quarter of one [per centum]
PERCENT on all on-track bets of any such racing corporation that did not
expend an amount equal to at least one-half of one [per centum] PERCENT
of its on-track bets during the immediately preceding calendar year for
enhancements consisting of capital improvements as defined by section
two hundred thirty-seven of this article, repairs to its physical plant,
structures, and equipment used in its racing or wagering operations as
certified by the [state racing and wagering board] GAMING COMMISSION to
the commissioner of taxation and finance no later than eighty days after
the close of such calendar year, and five special events at each track
in each calendar year, not otherwise conducted in the ordinary course of
business, the purpose of which shall be to encourage, attract and
promote track attendance and encourage new and continued patronage,
which events shall be [approved by the racing and wagering board]
SUBJECT TO THE PRIOR APPROVAL OF THE GAMING COMMISSION for purposes of
this subdivision. In the determination of the amounts expended for such
enhancements, the [board] GAMING COMMISSION may consider the immediately
preceding [twelve month] TWELVE-MONTH calendar period or the average of
the two immediately preceding [twelve month] TWELVE-MONTH calendar peri-
ods. Provided further, however, that of the portion of the increased
amounts retained by such corporation above those amounts retained in
nineteen hundred eighty-four, an amount of such increase shall be
distributed to purses in the same proportion as commissions and purses
were distributed during nineteen hundred eighty-four as certified by the
[board] GAMING COMMISSION. Such corporation in the second zone shall
receive a credit against the daily tax imposed by this subdivision in an
amount equal to FOUR-TENTHS OF one [per centum] PERCENT of total daily
pools resulting from the simulcast of such corporation's races to
licensed facilities operated by regional off-track betting corporations
in accordance with section one thousand eight of this chapter, provided
however, that sixty [per centum] PERCENT of the amount of such credit
shall be used exclusively to increase purses for overnight races
conducted by such corporation; and, provided further, that in no event
shall such total daily credit exceed FOUR-TENTHS OF one [per centum]
PERCENT of the total daily pool of such corporation. [Provided, however,
that on and after September first, nineteen hundred ninety-four such
credit shall be four-tenths percent of total daily pools resulting from
such simulcasting and that in no event shall such total daily credit
equal four-tenths percent of the total daily pool of such corporation.]
Such corporation shall pay to the New York state thoroughbred breeding
and development fund one-half of one [per centum] PERCENT of the total
daily on-track pari-mutuel pools from regular, multiple and exotic bets,
and three [per centum] PERCENT of super exotic bets. The corporation
shall receive credit as a reduction of the tax by the state for the
privilege of conducting pari-mutuel betting for the amounts, except
amounts paid from super exotic betting pools, paid to the New York state
thoroughbred breeding and development fund after January first, nineteen
hundred seventy-eight.
S. 6409--A 71 A. 9009--A
Such corporation shall distribute to purses an amount equal to fifty
[per centum] PERCENT of any compensation it receives from simulcasting
or from wagering conducted outside the United States. Such corporation
shall pay to the [racing and wagering board] GAMING COMMISSION as a
regulatory fee, which fee is hereby levied, [fifty hundredths]
SIX-TENTHS of one [per centum] PERCENT of the total daily on-track pari-
mutuel pools of such corporation.
S 2. Paragraph (d) of subdivision 1 of section 238 of the racing,
pari-mutuel wagering and breeding law, as amended by chapter 18 of the
laws of 2008, is amended to read as follows:
(d) (I) The pari-mutuel tax rate authorized by paragraph (a) of this
subdivision shall be effective so long as a franchised corporation noti-
fies the [racing and wagering board] GAMING COMMISSION by August
fifteenth of each year that such pari-mutuel tax rate is effective of
its intent to conduct a race meeting at Aqueduct racetrack during the
months of December, January, February, March and April. For purposes of
this paragraph such race meeting shall consist of not less than ninety-
five days of racing. Not later than May first of each year that such
pari-mutuel tax rate is effective, the [racing and wagering board]
GAMING COMMISSION shall determine whether a race meeting at Aqueduct
racetrack consisted of the number of days as required by this paragraph.
In determining the number of race days, cancellation of a race day
because of an act of God[, which] THAT the [racing and wagering board]
GAMING COMMISSION approves or because of weather conditions that are
unsafe or hazardous which the [racing and wagering board] GAMING COMMIS-
SION approves shall not be construed as a failure to conduct a race day.
Additionally, cancellation of a race day because of circumstances beyond
the control of such franchised corporation for which the [racing and
wagering board] GAMING COMMISSION gives approval shall not be construed
as a failure to conduct a race day. If the [racing and wagering board]
GAMING COMMISSION determines that the number of days of racing as
required by this paragraph have not occurred then the pari-mutuel tax
rate in paragraph (a) of this subdivision shall revert to the pari-mutu-
el tax rates in effect prior to January first, nineteen hundred ninety-
five.
(II) Such franchised corporation shall pay to the [racing and wagering
board] GAMING COMMISSION as a regulatory fee, which fee is hereby
levied, [fifty hundredths] SIX-TENTHS of one [per centum] PERCENT of the
total daily on-track pari-mutuel pools of such franchised corporation.
S 3. Paragraph d of subdivision 1 of section 318 of the racing, pari-
mutuel wagering and breeding law, as amended by section 3 of part B of
chapter 59 of the laws of 2005, is amended to read as follows:
d. Every harness racing association or corporation shall pay to the
[board] GAMING COMMISSION as a regulatory fee, which fee is hereby
levied, [fifty hundredths] SIX-TENTHS of one percent of the total daily
on-track pari-mutuel pools of such association or corporation.
S 4. The opening paragraph and the opening paragraph of subdivision 1
of section 527 of the racing, pari-mutuel wagering and breeding law, the
opening paragraph as amended by chapter 18 of the laws of 2008 and the
opening paragraph of subdivision 1 as amended by chapter 300 of the laws
of 2015, are amended to read as follows:
Each regional corporation conducting off-track betting shall distrib-
ute all sums deposited in any pari-mutuel pool through such corporation
to the holders of winning tickets therein, providing such tickets be
presented for payment prior to April first of the year following the
year of their purchase, less an amount [which] THAT it shall retain at
S. 6409--A 72 A. 9009--A
the same rate established by the track accepting wagers from each such
regional corporation.
The disposition of the retained commission from pools resulting from
regular, multiple or exotic bets, as the case may be, whether placed on
races run within a region or outside a region, conducted by racing
corporations, harness racing associations or corporations, quarter horse
racing associations or corporations or races run outside the state shall
be governed by the tables in paragraphs a and b of this subdivision. The
rate denominated "state tax" shall represent the rate of a reasonable
tax imposed upon the retained commission for the privilege of conducting
off-track pari-mutuel betting, which tax is hereby levied and shall be
payable in the manner set forth in this section. Each off-track betting
corporation shall pay to the [racing and wagering board] GAMING COMMIS-
SION as a regulatory fee, which fee is hereby levied, [fifty hundredths]
SIX-TENTHS of one percent of the total daily pools of such corporation.
Each corporation shall also pay twenty [per centum] PERCENT of the
breaks derived from bets on harness races and fifty [per centum] PERCENT
of the breaks derived from bets on all other races to the agriculture
and New York State horse breeding and development fund and to the
thoroughbred breeding and development fund, the total of such payments
to be apportioned fifty [per centum] PERCENT to each such fund. For the
purposes of this section, the New York city, Suffolk, Nassau, and the
Catskill regions shall constitute a single region and any thoroughbred
track located within the Capital District region shall be deemed to be
within such single region. A "regional meeting" shall refer to either
harness or thoroughbred meetings, or both, except that a franchised
corporation shall not be a regional track for the purpose of receiving
distributions from bets on thoroughbred races conducted by a thorough-
bred track in the Catskill region conducting a mixed meeting. With the
exception of a harness racing association or corporation first licensed
to conduct pari-mutuel wagering at a track located in Tioga or Saratoga
county after January first, two thousand five, racing corporations first
licensed to conduct pari-mutuel racing after January first, nineteen
hundred eighty-six or a harness racing association or corporation first
licensed to conduct pari-mutuel wagering at a track located in Genesee
County after January first, two thousand five, and quarter horse tracks
shall not be "regional tracks"; if there is more than one harness track
within a region, such tracks shall evenly divide payments made pursuant
to the tables in paragraphs a and b of this subdivision when neither
track is running. In the event a track elects to reduce its retained
percentage from any or all of its pari-mutuel pools, the payments to the
track holding the race and the regional track required by paragraphs a
and b of this subdivision shall be reduced in proportion to such
reduction. Nothing in this section shall be construed to authorize the
conduct of off-track betting contrary to the provisions of section five
hundred twenty-three of this article.
S 5. Paragraph a of subdivision 1 of section 904 of the racing, pari-
mutuel wagering and breeding law, as amended by chapter 18 of the laws
of 2008, are amended to read as follows:
a. The applicable state tax provided for in paragraphs a and b of
subdivision one of section five hundred twenty-seven of this chapter
shall be one-half [per centum] PERCENT for regular, multiple and exotic
bets. Any harness racing or association or corporation, or thoroughbred
racing corporation authorized pursuant to this section shall pay to the
[racing and wagering board] GAMING COMMISSION as a regulatory fee, which
S. 6409--A 73 A. 9009--A
fee is hereby levied, [fifty hundredths] SIX-TENTHS of one percent of
the total daily pari-mutuel pools.
S 6. Paragraph g of subdivision 3 of section 1007 of the racing, pari-
mutuel wagering and breeding law, as amended by chapter 18 of the laws
of 2008, is amended to read as follows:
g. Any harness racing or association or corporation, or thoroughbred
racing corporation authorized pursuant to this section shall pay to the
[racing and wagering board] GAMING COMMISSION as a regulatory fee, which
fee is hereby levied, [fifty hundredths] SIX-TENTHS of one percent of
the total daily pari-mutuel pools.
S 7. Paragraph b of subdivision 3 of section 1008 of the racing, pari-
mutuel wagering and breeding law, as amended by section 7 of part B of
chapter 59 of the laws of 2005, is amended to read as follows:
b. Of the sums received by the sending track, fifty percent shall be
distributed to purses in addition to moneys distributed pursuant to
section five hundred twenty-seven of this chapter. The off-track betting
corporation shall pay to the [racing and wagering board] GAMING COMMIS-
SION as a regulatory fee, which fee is hereby levied, [fifty hundredths]
SIX-TENTHS of one percent of the total daily pools.
S 8. Paragraph d of subdivision 4 of section 1009 of the racing, pari-
mutuel wagering and breeding law, as amended by section 8 of part B of
chapter 59 of the laws of 2005, is amended to read as follows:
d. The operator shall pay to the [racing and wagering board] GAMING
COMMISSION as a regulatory fee, which fee is hereby levied, [fifty
hundredths] SIX-TENTHS of one percent of the total daily pools.
S 9. Subparagraph (iv) of paragraph i of subdivision 1 of section 1014
of the racing, pari-mutuel wagering and breeding law, as amended by
chapter 18 of the laws of 2008, is amended to read as follows:
(iv) Any thoroughbred racing corporation or harness racing association
or corporation or off-track betting corporation authorized pursuant to
this section shall pay to the [racing and wagering board] GAMING COMMIS-
SION as a regulatory fee, which fee is hereby levied, [fifty hundredths]
SIX-TENTHS of one percent of all wagering pools.
S 10. Paragraph e of subdivision 3 of section 1015 of the racing,
pari-mutuel wagering and breeding law, as amended by chapter 18 of the
laws of 2008, is amended to read as follows:
e. Any thoroughbred racing corporation or harness racing association
or corporation or off-track betting corporation authorized pursuant to
this section shall pay to the [racing and wagering board] GAMING COMMIS-
SION as a regulatory fee, which fee is hereby levied, [fifty hundredths]
SIX-TENTHS of one percent of all wagering pools.
S 11. Clause (B) of subparagraph 2 of paragraph b of subdivision 1 of
section 1016 of the racing, pari-mutuel wagering and breeding law, as
amended by chapter 18 of the laws of 2008, is amended to read as
follows:
(B) Any harness racing or association or corporation or thoroughbred
racing corporation authorized pursuant to this section shall pay to the
[racing and wagering board] GAMING COMMISSION as a regulatory fee, which
fee is hereby levied, [fifty hundredths] SIX-TENTHS of one percent of
the total daily pari-mutuel pools.
S 12. Paragraph b of subdivision 2 of section 1018 of the racing,
pari-mutuel wagering and breeding law, as amended by chapter 18 of the
laws of 2008, is amended to read as follows:
b. Any thoroughbred racing corporation or harness racing association
or corporation or off-track betting corporation shall pay to the [racing
and wagering board] GAMING COMMISSION as a regulatory fee, which fee is
S. 6409--A 74 A. 9009--A
hereby levied, [fifty hundredths] SIX-TENTHS of one percent of all
wagering pools.
S 13. Paragraph 2 of subdivision b of section 1612 of the tax law, as
amended by section 1 of part OO of chapter 59 of the laws of 2014, is
amended to read as follows:
2. As consideration for the operation of a video lottery gaming facil-
ity, the division, shall cause the investment in the racing industry of
a portion of the vendor fee received pursuant to paragraph one of this
subdivision in the manner set forth in this subdivision. With the
exception of Aqueduct racetrack or a facility in the county of Nassau or
Suffolk operated by a corporation established pursuant to section five
hundred two of the racing, pari-mutuel wagering and breeding law, each
such track shall dedicate a portion of its vendor fees, received pursu-
ant to clause (A), (B), (C), (D), (E), (F), or (G) of subparagraph (ii)
of paragraph one of this subdivision, for the purpose of enhancing purs-
es at such track, in an amount equal to eight and three-quarters percent
of the total revenue wagered at the vendor track after [pay out] PAYOUT
for prizes. One AND SIX-TENTHS percent of the gross purse enhancement
amount, as required by this subdivision, shall be paid to the gaming
commission to be used exclusively to promote and ensure equine health
and safety in New York. Any portion of such funding to the gaming
commission unused during a fiscal year shall be returned to the video
lottery gaming operators on a pro rata basis in accordance with the
amounts originally contributed by each operator and shall be used for
the purpose of enhancing purses at such track. One and one-half percent
of the gross purse enhancement amount at a thoroughbred track, as
required by this subdivision, shall be paid to an account established
pursuant to section two hundred twenty-one-a of the racing, pari-mutuel
wagering and breeding law to be used exclusively to provide health
insurance for jockeys. In addition, with the exception of Aqueduct race-
track or a facility in the county of Nassau or Suffolk operated by a
corporation established pursuant to section five hundred two of the
racing, pari-mutuel wagering and breeding law, one and one-quarter
percent of total revenue wagered at the vendor track after [pay out]
PAYOUT for prizes, received pursuant to clause (A), (B), (C), (D), (E),
(F), or (G) of subparagraph (ii) of paragraph one of this subdivision,
shall be distributed to the appropriate breeding fund for the manner of
racing conducted by such track.
Provided, further, that nothing in this paragraph shall prevent each
track from entering into an agreement, not to exceed five years, with
the organization authorized to represent its horsemen to increase or
decrease the portion of its vendor fee dedicated to enhancing purses at
such track during the years of participation by such track, or to race
fewer dates than required herein.
S 14. Paragraph 1 of subdivision f of section 1612 of the tax law, as
amended by section 2 of part OO of chapter 59 of the laws of 2014, is
amended to read as follows:
1. [Six] SEVEN and one-half percent of the total wagered after payout
of prizes for the [first year of] operation of video lottery gaming at
Aqueduct racetrack, [seven percent of the total wagered after payout of
prizes for the second year of operation, and seven and one-half percent
of the total wagered after payout of prizes for the third year of opera-
tion and thereafter,] for the purpose of enhancing purses at Aqueduct
racetrack, Belmont Park racetrack and Saratoga race course. One AND
SIX-TENTHS percent of the gross purse enhancement amount, as required by
this subdivision, shall be paid to the gaming commission to be used
S. 6409--A 75 A. 9009--A
exclusively to promote and ensure equine health and safety in New York.
Any portion of such funding to the gaming commission unused during a
fiscal year shall be returned on a pro rata basis in accordance with the
amounts originally contributed and shall be used for the purpose of
enhancing purses at such tracks. One and one-half percent of the gross
purse enhancement amount, as required by this subdivision, shall be paid
to an account established pursuant to section two hundred twenty-one-a
of the racing, pari-mutuel wagering and breeding law to be used exclu-
sively to provide health insurance for jockeys.
S 15. This act shall take effect immediately.
PART CC
Section 1. Section 308 of the racing, pari-mutuel wagering and breed-
ing law, as amended by section 1 of part Y of chapter 58 of the laws of
2012, is amended to read as follows:
S 308. Officials at harness horse race meetings. 1. At all harness
race meetings licensed by the [state racing and wagering board] GAMING
COMMISSION in accordance with the provisions of sections two hundred
twenty-two through seven hundred five of this chapter qualified judges
and starters shall be designated by the [state racing and wagering
board] GAMING COMMISSION. Such officials shall enforce the rules and
regulations of the [state racing and wagering board] GAMING COMMISSION
and shall render regular written reports of the activities and conduct
of such race meetings to the [state racing and wagering board] GAMING
COMMISSION.
2. The licensed racing corporations shall reimburse the [state racing
and wagering board] GAMING COMMISSION for the per diem cost to the
[board] COMMISSION to employ one associate judge and the starter to
serve at harness race meetings. The [board] COMMISSION shall notify EACH
such licensed racing [corporations] CORPORATION of the per diem cost of
the associate judge and the starter [prior to the beginning] AT THE
TRACK OF SUCH LICENSED RACING CORPORATION WITHIN SIXTY DAYS OF THE END
of each month. Payment of the reimbursement required by this section
shall be made to the [board] COMMISSION by each entity required to make
such payments [on the last business day of each month] WITHIN THIRTY
DAYS OF SUCH NOTIFICATION BY THE COMMISSION and shall cover all the
costs incurred during that month. A penalty of five percent of payment
due, and interest at the rate of one percent per month calculated from
such [last day of each month] DATE THAT PAYMENT IS DUE to the date of
the payment of the per diem cost shall be payable in case any per diem
cost imposed by this subdivision is not paid when due. The [board]
COMMISSION shall promulgate rules and regulations to ensure the proper
reimbursement of such costs.
3. The [board] COMMISSION shall pay into the racing regulation
account, as defined in section ninety-nine-i of the state finance law,
under the joint custody of the comptroller and the [board] COMMISSION,
the total amount of the reimbursements collected pursuant to this
section. With the approval of the director of the budget, monies
[utilized] USED to pay the costs and expenses of the operations of the
[board] COMMISSION shall be paid out of such account on the audit and
warrant of the comptroller on vouchers, certified and approved by the
director of the division of the budget or his or her duly designated
official.
4. Any associate judge and starter whose per diem costs are reimbursed
by a licensed racing corporation shall remain employees of the [state
S. 6409--A 76 A. 9009--A
racing and wagering board] GAMING COMMISSION and shall retain all the
rights and privileges of their current civil service jurisdictional
classification and status and collective bargaining unit representation.
S 2. This act shall take effect immediately.
PART DD
Section 1. Subparagraph (ii) of paragraph 1 of subdivision b of
section 1612 of the tax law is amended by adding a new clause (G-2) to
read as follows:
(G-2) NOTWITHSTANDING ANY PROVISION TO THE CONTRARY, WHEN A VENDOR
TRACK IS LOCATED WITHIN REGION SIX OF DEVELOPMENT ZONE TWO AS DEFINED BY
SECTION THIRTEEN HUNDRED TEN OF THE RACING, PARI-MUTUEL WAGERING AND
BREEDING LAW AND IS LOCATED WITHIN ONTARIO COUNTY, SUCH VENDOR TRACK
SHALL RECEIVE AN ADDITIONAL COMMISSION AT A RATE EQUAL TO THE PERCENTAGE
OF REVENUE WAGERED AT THE VENDOR TRACK AFTER PAYOUT FOR PRIZES PURSUANT
TO THIS CHAPTER, WHICH PERCENTAGE SHALL BE ONE HUNDRED, LESS THE SUM OF
THE PERCENTAGES OF NET REVENUE WAGERED AT THE VENDOR TRACK RETAINED BY
THE COMMISSION FOR OPERATION, ADMINISTRATION, AND PROCUREMENT PURPOSES;
AND THE VENDOR'S FEE, MARKETING ALLOWANCE AND CAPITAL AWARD PAID TO THE
VENDOR TRACK PURSUANT TO THIS CHAPTER; AND THE EFFECTIVE TAX RATE PAID
ON ALL GROSS GAMING REVENUE PAID BY A GAMING FACILITY WITHIN SENECA OR
WAYNE COUNTIES PURSUANT TO SECTION THIRTEEN HUNDRED FIFTY-ONE OF THE
RACING, PARI-MUTUEL WAGERING AND BREEDING LAW, PROVIDED, HOWEVER, SUCH
ADDITIONAL COMMISSION SHALL BE APPLIED TO REVENUE WAGERED AT THE VENDOR
TRACK AFTER PAYOUT FOR PRIZES ONLY WHILE A GAMING FACILITY IN SENECA OR
WAYNE COUNTIES IS OPEN AND OPERATIONAL PURSUANT TO AN OPERATION CERTIF-
ICATE ISSUED PURSUANT TO SECTION THIRTEEN HUNDRED THIRTY-ONE OF THE
RACING, PARI-MUTUEL WAGERING AND BREEDING LAW. THE ADDITIONAL COMMISSION
SET FORTH IN THIS CLAUSE SHALL BE PAID TO THE VENDOR TRACK WITHIN SIXTY
DAYS AFTER THE CONCLUSION OF THE STATE FISCAL YEAR BASED ON THE CALCU-
LATED PERCENTAGE DURING THE PREVIOUS FISCAL YEAR.
S 2. This act shall take effect immediately and shall be deemed to
have been in full force and effect on and after January 1, 2014.
PART EE
Section 1. Clause (F) of subparagraph (ii) of paragraph 1 of subdivi-
sion b of section 1612 of the tax law, as amended by section 1 of part
WW of chapter 59 of the laws of 2015, is amended to read as follows:
(F) notwithstanding clauses (A), (B), (C), (D) and (E) of this subpar-
agraph, when a vendor track, is located in Sullivan county and within
sixty miles from any gaming facility in a contiguous state such vendor
fee shall, for a period of [eight] NINE years commencing April first,
two thousand eight, be at a rate of forty-one percent of the total
revenue wagered at the vendor track after payout for prizes pursuant to
this chapter, after which time such rate shall be as for all tracks in
clause (C) of this subparagraph.
S 2. This act shall take effect immediately and shall be deemed to
have been in full force and effect on and after April 1, 2016.
PART FF
Section 1. Paragraph (a) of subdivision 1 of section 1003 of the
racing, pari-mutuel wagering and breeding law, as amended by section 1
S. 6409--A 77 A. 9009--A
of part NN of chapter 59 of the laws of 2015, is amended to read as
follows:
(a) Any racing association or corporation or regional off-track
betting corporation, authorized to conduct pari-mutuel wagering under
this chapter, desiring to display the simulcast of horse races on which
pari-mutuel betting shall be permitted in the manner and subject to the
conditions provided for in this article may apply to the commission for
a license so to do. Applications for licenses shall be in such form as
may be prescribed by the commission and shall contain such information
or other material or evidence as the commission may require. No license
shall be issued by the commission authorizing the simulcast transmission
of thoroughbred races from a track located in Suffolk county. The fee
for such licenses shall be five hundred dollars per simulcast facility
and for account wagering licensees that do not operate either a simul-
cast facility that is open to the public within the state of New York or
a licensed racetrack within the state, twenty thousand dollars per year
payable by the licensee to the commission for deposit into the general
fund. Except as provided in this section, the commission shall not
approve any application to conduct simulcasting into individual or group
residences, homes or other areas for the purposes of or in connection
with pari-mutuel wagering. The commission may approve simulcasting into
residences, homes or other areas to be conducted jointly by one or more
regional off-track betting corporations and one or more of the follow-
ing: a franchised corporation, thoroughbred racing corporation or a
harness racing corporation or association; provided (i) the simulcasting
consists only of those races on which pari-mutuel betting is authorized
by this chapter at one or more simulcast facilities for each of the
contracting off-track betting corporations which shall include wagers
made in accordance with section one thousand fifteen, one thousand
sixteen and one thousand seventeen of this article; provided further
that the contract provisions or other simulcast arrangements for such
simulcast facility shall be no less favorable than those in effect on
January first, two thousand five; (ii) that each off-track betting
corporation having within its geographic boundaries such residences,
homes or other areas technically capable of receiving the simulcast
signal shall be a contracting party; (iii) the distribution of revenues
shall be subject to contractual agreement of the parties except that
statutory payments to non-contracting parties, if any, may not be
reduced; provided, however, that nothing herein to the contrary shall
prevent a track from televising its races on an irregular basis primari-
ly for promotional or marketing purposes as found by the commission. For
purposes of this paragraph, the provisions of section one thousand thir-
teen of this article shall not apply. Any agreement authorizing an
in-home simulcasting experiment commencing prior to May fifteenth, nine-
teen hundred ninety-five, may, and all its terms, be extended until June
thirtieth, two thousand [sixteen] SEVENTEEN; provided, however, that any
party to such agreement may elect to terminate such agreement upon
conveying written notice to all other parties of such agreement at least
forty-five days prior to the effective date of the termination, via
registered mail. Any party to an agreement receiving such notice of an
intent to terminate, may request the commission to mediate between the
parties new terms and conditions in a replacement agreement between the
parties as will permit continuation of an in-home experiment until June
thirtieth, two thousand [sixteen] SEVENTEEN; and (iv) no in-home simul-
casting in the thoroughbred special betting district shall occur without
the approval of the regional thoroughbred track.
S. 6409--A 78 A. 9009--A
S 2. Subparagraph (iii) of paragraph d of subdivision 3 of section
1007 of the racing, pari-mutuel wagering and breeding law, as amended by
section 2 of part NN of chapter 59 of the laws of 2015, is amended to
read as follows:
(iii) Of the sums retained by a receiving track located in Westchester
county on races received from a franchised corporation, for the period
commencing January first, two thousand eight and continuing through June
thirtieth, two thousand [sixteen] SEVENTEEN, the amount used exclusively
for purses to be awarded at races conducted by such receiving track
shall be computed as follows: of the sums so retained, two and one-half
percent of the total pools. Such amount shall be increased or decreased
in the amount of fifty percent of the difference in total commissions
determined by comparing the total commissions available after July twen-
ty-first, nineteen hundred ninety-five to the total commissions that
would have been available to such track prior to July twenty-first,
nineteen hundred ninety-five.
S 3. The opening paragraph of subdivision 1 of section 1014 of the
racing, pari-mutuel wagering and breeding law, as amended by section 3
of part NN of chapter 59 of the laws of 2015, is amended to read as
follows:
The provisions of this section shall govern the simulcasting of races
conducted at thoroughbred tracks located in another state or country on
any day during which a franchised corporation is conducting a race meet-
ing in Saratoga county at Saratoga thoroughbred racetrack until June
thirtieth, two thousand [sixteen] SEVENTEEN and on any day regardless of
whether or not a franchised corporation is conducting a race meeting in
Saratoga county at Saratoga thoroughbred racetrack after June thirtieth,
two thousand [sixteen] SEVENTEEN. On any day on which a franchised
corporation has not scheduled a racing program but a thoroughbred racing
corporation located within the state is conducting racing, every off-
track betting corporation branch office and every simulcasting facility
licensed in accordance with section one thousand seven (that have
entered into a written agreement with such facility's representative
horsemen's organization, as approved by the commission), one thousand
eight, or one thousand nine of this article shall be authorized to
accept wagers and display the live simulcast signal from thoroughbred
tracks located in another state or foreign country subject to the
following provisions:
S 4. Subdivision 1 of section 1015 of the racing, pari-mutuel wagering
and breeding law, as amended by section 4 of part NN of chapter 59 of
the laws of 2015, is amended to read as follows:
1. The provisions of this section shall govern the simulcasting of
races conducted at harness tracks located in another state or country
during the period July first, nineteen hundred ninety-four through June
thirtieth, two thousand [sixteen] SEVENTEEN. This section shall super-
sede all inconsistent provisions of this chapter.
S 5. The opening paragraph of subdivision 1 of section 1016 of the
racing, pari-mutuel wagering and breeding law, as amended by section 5
of part NN of chapter 59 of the laws of 2015, is amended to read as
follows:
The provisions of this section shall govern the simulcasting of races
conducted at thoroughbred tracks located in another state or country on
any day during which a franchised corporation is not conducting a race
meeting in Saratoga county at Saratoga thoroughbred racetrack until June
thirtieth, two thousand [sixteen] SEVENTEEN. Every off-track betting
corporation branch office and every simulcasting facility licensed in
S. 6409--A 79 A. 9009--A
accordance with section one thousand seven that have entered into a
written agreement with such facility's representative horsemen's organ-
ization as approved by the commission, one thousand eight or one thou-
sand nine of this article shall be authorized to accept wagers and
display the live full-card simulcast signal of thoroughbred tracks
(which may include quarter horse or mixed meetings provided that all
such wagering on such races shall be construed to be thoroughbred races)
located in another state or foreign country, subject to the following
provisions; provided, however, no such written agreement shall be
required of a franchised corporation licensed in accordance with section
one thousand seven of this article:
S 6. The opening paragraph of section 1018 of the racing, pari-mutuel
wagering and breeding law, as amended by section 6 of part NN of chapter
59 of the laws of 2015, is amended to read as follows:
Notwithstanding any other provision of this chapter, for the period
July twenty-fifth, two thousand one through September eighth, two thou-
sand [fifteen] SIXTEEN, when a franchised corporation is conducting a
race meeting within the state at Saratoga Race Course, every off-track
betting corporation branch office and every simulcasting facility
licensed in accordance with section one thousand seven (that has entered
into a written agreement with such facility's representative horsemen's
organization as approved by the commission), one thousand eight or one
thousand nine of this article shall be authorized to accept wagers and
display the live simulcast signal from thoroughbred tracks located in
another state, provided that such facility shall accept wagers on races
run at all in-state thoroughbred tracks which are conducting racing
programs subject to the following provisions; provided, however, no such
written agreement shall be required of a franchised corporation licensed
in accordance with section one thousand seven of this article.
S 7. Section 32 of chapter 281 of the laws of 1994, amending the
racing, pari-mutuel wagering and breeding law and other laws relating
to simulcasting, as amended by section 7 of part NN of chapter 59 of the
laws of 2015, is amended to read as follows:
S 32. This act shall take effect immediately and the pari-mutuel tax
reductions in section six of this act shall expire and be deemed
repealed on July 1, [2016] 2017; provided, however, that nothing
contained herein shall be deemed to affect the application, qualifica-
tion, expiration, or repeal of any provision of law amended by any
section of this act, and such provisions shall be applied or qualified
or shall expire or be deemed repealed in the same manner, to the same
extent and on the same date as the case may be as otherwise provided by
law; provided further, however, that sections twenty-three and twenty-
five of this act shall remain in full force and effect only until May 1,
1997 and at such time shall be deemed to be repealed.
S 8. Section 54 of chapter 346 of the laws of 1990, amending the
racing, pari-mutuel wagering and breeding law and other laws relating to
simulcasting and the imposition of certain taxes, as amended by section
8 of part NN of chapter 59 of the laws of 2015, is amended to read as
follows:
S 54. This act shall take effect immediately; provided, however,
sections three through twelve of this act shall take effect on January
1, 1991, and section 1013 of the racing, pari-mutuel wagering and breed-
ing law, as added by section thirty-eight of this act, shall expire and
be deemed repealed on July 1, [2016] 2017; and section eighteen of this
act shall take effect on July 1, 2008 and sections fifty-one and fifty-
S. 6409--A 80 A. 9009--A
two of this act shall take effect as of the same date as chapter 772 of
the laws of 1989 took effect.
S 9. Paragraph (a) of subdivision 1 of section 238 of the racing,
pari-mutuel wagering and breeding law, as amended by section 9 of part
NN of chapter 59 of the laws of 2015, is amended to read as follows:
(a) The franchised corporation authorized under this chapter to
conduct pari-mutuel betting at a race meeting or races run thereat shall
distribute all sums deposited in any pari-mutuel pool to the holders of
winning tickets therein, provided such tickets be presented for payment
before April first of the year following the year of their purchase,
less an amount which shall be established and retained by such fran-
chised corporation of between twelve to seventeen per centum of the
total deposits in pools resulting from on-track regular bets, and four-
teen to twenty-one per centum of the total deposits in pools resulting
from on-track multiple bets and fifteen to twenty-five per centum of the
total deposits in pools resulting from on-track exotic bets and fifteen
to thirty-six per centum of the total deposits in pools resulting from
on-track super exotic bets, plus the breaks. The retention rate to be
established is subject to the prior approval of the gaming commission.
Such rate may not be changed more than once per calendar quarter to be
effective on the first day of the calendar quarter. "Exotic bets" and
"multiple bets" shall have the meanings set forth in section five
hundred nineteen of this chapter. "Super exotic bets" shall have the
meaning set forth in section three hundred one of this chapter. For
purposes of this section, a "pick six bet" shall mean a single bet or
wager on the outcomes of six races. The breaks are hereby defined as the
odd cents over any multiple of five for payoffs greater than one dollar
five cents but less than five dollars, over any multiple of ten for
payoffs greater than five dollars but less than twenty-five dollars,
over any multiple of twenty-five for payoffs greater than twenty-five
dollars but less than two hundred fifty dollars, or over any multiple of
fifty for payoffs over two hundred fifty dollars. Out of the amount so
retained there shall be paid by such franchised corporation to the
commissioner of taxation and finance, as a reasonable tax by the state
for the privilege of conducting pari-mutuel betting on the races run at
the race meetings held by such franchised corporation, the following
percentages of the total pool for regular and multiple bets five per
centum of regular bets and four per centum of multiple bets plus twenty
per centum of the breaks; for exotic wagers seven and one-half per
centum plus twenty per centum of the breaks, and for super exotic bets
seven and one-half per centum plus fifty per centum of the breaks. For
the period June first, nineteen hundred ninety-five through September
ninth, nineteen hundred ninety-nine, such tax on regular wagers shall be
three per centum and such tax on multiple wagers shall be two and one-
half per centum, plus twenty per centum of the breaks. For the period
September tenth, nineteen hundred ninety-nine through March thirty-
first, two thousand one, such tax on all wagers shall be two and six-
tenths per centum and for the period April first, two thousand one
through December thirty-first, two thousand [sixteen] SEVENTEEN, such
tax on all wagers shall be one and six-tenths per centum, plus, in each
such period, twenty per centum of the breaks. Payment to the New York
state thoroughbred breeding and development fund by such franchised
corporation shall be one-half of one per centum of total daily on-track
pari-mutuel pools resulting from regular, multiple and exotic bets and
three per centum of super exotic bets provided, however, that for the
period September tenth, nineteen hundred ninety-nine through March thir-
S. 6409--A 81 A. 9009--A
ty-first, two thousand one, such payment shall be six-tenths of one per
centum of regular, multiple and exotic pools and for the period April
first, two thousand one through December thirty-first, two thousand
[sixteen] SEVENTEEN, such payment shall be seven-tenths of one per
centum of such pools.
S 10. This act shall take effect immediately.
PART GG
Section 1. Clause (H) of subparagraph (ii) of paragraph 1 of subdivi-
sion b of section 1612 of the tax law, as amended by section 1 of part
MM of chapter 59 of the laws of 2015, is amended to read as follows:
(H) notwithstanding clauses (A), (B), (C), (D), (E), (F) and (G) of
this subparagraph, the track operator of a vendor track shall be eligi-
ble for a vendor's capital award of up to four percent of the total
revenue wagered at the vendor track after payout for prizes pursuant to
this chapter, which shall be used exclusively for capital project
investments to improve the facilities of the vendor track which promote
or encourage increased attendance at the video lottery gaming facility
including, but not limited to hotels, other lodging facilities, enter-
tainment facilities, retail facilities, dining facilities, events
arenas, parking garages and other improvements that enhance facility
amenities; provided that such capital investments shall be approved by
the division, in consultation with the state racing and wagering board,
and that such vendor track demonstrates that such capital expenditures
will increase patronage at such vendor track's facilities and increase
the amount of revenue generated to support state education programs. The
annual amount of such vendor's capital awards that a vendor track shall
be eligible to receive shall be limited to two million five hundred
thousand dollars, except for Aqueduct racetrack, for which there shall
be no vendor's capital awards. Except for tracks having less than one
thousand one hundred video gaming machines, and except for a vendor
track located west of State Route 14 from Sodus Point to the Pennsylva-
nia border within New York, each track operator shall be required to
co-invest an amount of capital expenditure equal to its cumulative
vendor's capital award. For all tracks, except for Aqueduct racetrack,
the amount of any vendor's capital award that is not used during any one
year period may be carried over into subsequent years ending before
April first, two thousand [sixteen] SEVENTEEN. Any amount attributable
to a capital expenditure approved prior to April first, two thousand
[sixteen]SEVENTEEN and completed before April first, two thousand [eigh-
teen] NINETEEN; or approved prior to April first, two thousand [twenty]
TWENTY-ONE and completed before April first, two thousand [twenty-two]
TWENTY-THREE for a vendor track located west of State Route 14 from
Sodus Point to the Pennsylvania border within New York, shall be eligi-
ble to receive the vendor's capital award. In the event that a vendor
track's capital expenditures, approved by the division prior to April
first, two thousand [sixteen] SEVENTEEN and completed prior to April
first, two thousand [eighteen] NINETEEN, exceed the vendor track's cumu-
lative capital award during the five year period ending April first, two
thousand [sixteen] SEVENTEEN, the vendor shall continue to receive the
capital award after April first, two thousand [sixteen] SEVENTEEN until
such approved capital expenditures are paid to the vendor track subject
to any required co-investment. In no event shall any vendor track that
receives a vendor fee pursuant to clause (F) or (G) of this subparagraph
be eligible for a vendor's capital award under this section. Any opera-
S. 6409--A 82 A. 9009--A
tor of a vendor track which has received a vendor's capital award,
choosing to divest the capital improvement toward which the award was
applied, prior to the full depreciation of the capital improvement in
accordance with generally accepted accounting principles, shall reim-
burse the state in amounts equal to the total of any such awards. Any
capital award not approved for a capital expenditure at a video lottery
gaming facility by April first, two thousand [sixteen] SEVENTEEN shall
be deposited into the state lottery fund for education aid; and
S 2. This act shall take effect immediately.
PART HH
Section 1. Paragraph b of subdivision 3 of section 97-nnnn of the
state finance law, as added by chapter 174 of the laws of 2013, is
amended to read as follows:
b. ten percent of the moneys in such fund, AS ATTRIBUTABLE TO A
SPECIFIC LICENSED GAMING FACILITY, shall be appropriated or transferred
from the commercial gaming revenue fund equally between the host munici-
pality and host county OF SUCH FACILITY.
S 2. Clause (G) of subparagraph (ii) of paragraph 1 of subdivision b
of section 1612 of the tax law, as added by chapter 174 of the laws of
2013, is amended to read as follows:
(G) Notwithstanding any provision to the contrary, when a vendor track
is located within regions one, two, or five of development zone two as
defined by section thirteen hundred ten of the racing, pari-mutuel
wagering and breeding law, such vendor track shall receive an additional
commission at a rate equal to the percentage of revenue wagered at the
vendor track after payout for prizes pursuant to this chapter, WHICH
PERCENTAGE SHALL BE ONE HUNDRED, less [ten percent] THE SUM OF THE
PERCENTAGES OF NET REVENUE WAGERED AT THE VENDOR TRACK retained by the
commission for operation, administration, and procurement purposes; and
[payment of] the vendor's fee, marketing allowance[,] and capital award
paid TO THE VENDOR TRACK pursuant to this chapter; and the effective tax
rate paid on all gross gaming revenue paid by a gaming facility within
the same region pursuant to section thirteen hundred fifty-one of the
racing, pari-mutuel wagering and breeding law, PROVIDED, HOWEVER, SUCH
ADDITIONAL COMMISSION SHALL BE APPLIED TO REVENUE WAGERED AT THE VENDOR
TRACK AFTER PAYOUT FOR PRIZES ONLY WHILE A GAMING FACILITY IN THE SAME
REGION IS OPEN AND OPERATIONAL PURSUANT TO AN OPERATION CERTIFICATE
ISSUED PURSUANT TO SECTION THIRTEEN HUNDRED THIRTY-ONE OF THE RACING,
PARI-MUTUEL WAGERING AND BREEDING LAW. The additional commission SET
FORTH IN THIS CLAUSE shall be paid to the vendor track within sixty days
after the conclusion of the state fiscal year based on the calculated
percentage during the previous fiscal year.
S 3. This act shall take effect immediately and shall be deemed to
have been in full force and effect on and after January 1, 2014.
PART II
Section 1. Subdivision 1 of section 491 of the tax law, as added by
chapter 90 of the laws of 2014, is amended to read as follows:
1. Except in accordance with proper judicial order or as in this
section or otherwise provided by law, it shall be unlawful for the
commissioner, any officer or employee of the department, or any officer
or person who, pursuant to this section, is permitted to inspect any
return or report or to whom a copy, an abstract or a portion of any
S. 6409--A 83 A. 9009--A
return or report is furnished, or to whom any information contained in
any return or report is furnished, or any person engaged or retained by
such department on an independent contract basis or any person who in
any manner may acquire knowledge of the contents of a return or report
filed pursuant to this article to divulge or make known in any manner
the contents or any other information relating to the business of a
distributor, owner or other person contained in any return or report
required under this article. The officers charged with the custody of
such returns or reports shall not be required to produce any of them or
evidence of anything contained in them in any action or proceeding in
any court, except on behalf of the state, the state department of
health, or the commissioner in an action or proceeding under the
provisions of this chapter or on behalf of the state or the commissioner
in any other action or proceeding involving the collection of a tax due
under this chapter to which the state or the commissioner is a party or
a claimant or on behalf of any party to any action or proceeding under
the provisions of this article, when the returns or the reports or the
facts shown thereby are directly involved in such action or proceeding,
or in an action or proceeding relating to the regulation or taxation of
medical marihuana on behalf of officers to whom information shall have
been supplied as provided in subdivision two of this section, in any of
which events the court may require the production of, and may admit in
evidence so much of said returns or reports or of the facts shown there-
by as are pertinent to the action or proceeding and no more. Nothing
herein shall be construed to prohibit the commissioner, in his or her
discretion, from allowing the inspection or delivery of a certified copy
of any return or report filed under this article or of any information
contained in any such return or report by or to a duly authorized offi-
cer or employee of the state department of health; or by or to the
attorney general or other legal representatives of the state when an
action shall have been recommended or commenced pursuant to this chapter
in which such returns or reports or the facts shown thereby are directly
involved; or the inspection of the returns or reports required under
this article by the comptroller or duly designated officer or employee
of the state department of audit and control, for purposes of the audit
of a refund of any tax paid by a registered organization or other person
under this article; nor to prohibit the delivery to a registered organ-
ization, or a duly authorized representative of such registered organ-
ization, a certified copy of any return or report filed by such regis-
tered organization pursuant to this article, nor to prohibit the
publication of statistics so classified as to prevent the identification
of particular returns or reports and the items thereof. THIS SECTION
SHALL ALSO NOT BE CONSTRUED TO PROHIBIT THE DISCLOSURE, FOR TAX ADMINIS-
TRATION PURPOSES, TO THE DIVISION OF THE BUDGET AND THE OFFICE OF THE
STATE COMPTROLLER, OF INFORMATION AGGREGATED FROM THE RETURNS FILED BY
ALL THE REGISTERED ORGANIZATIONS MAKING SALES OF, OR MANUFACTURING,
MEDICAL MARIHUANA IN A SPECIFIED COUNTY, WHETHER THE NUMBER OF SUCH
REGISTERED ORGANIZATIONS IS ONE OR MORE. PROVIDED FURTHER THAT, NOTWITH-
STANDING THE PROVISIONS OF THIS SUBDIVISION, THE COMMISSIONER MAY, IN
HIS OR HER DISCRETION, PERMIT THE PROPER OFFICER OF ANY COUNTY ENTITLED
TO RECEIVE AN ALLOCATION, FOLLOWING APPROPRIATION BY THE LEGISLATURE,
PURSUANT TO THIS ARTICLE AND SECTION EIGHTY-NINE-H OF THE STATE FINANCE
LAW, OR THE AUTHORIZED REPRESENTATIVE OF SUCH OFFICER, TO INSPECT ANY
RETURN FILED UNDER THIS ARTICLE, OR MAY FURNISH TO SUCH OFFICER OR THE
OFFICER'S AUTHORIZED REPRESENTATIVE AN ABSTRACT OF ANY SUCH RETURN OR
SUPPLY SUCH OFFICER OR SUCH REPRESENTATIVE WITH INFORMATION CONCERNING
S. 6409--A 84 A. 9009--A
AN ITEM CONTAINED IN ANY SUCH RETURN, OR DISCLOSED BY ANY INVESTIGATION
OF TAX LIABILITY UNDER THIS ARTICLE.
S 2. This act shall take effect immediately; provided, however, that
the amendments to subdivision 1 of section 491 of the tax law made by
section one of this act shall be deemed to have been in full force and
effect on and after January 1, 2016, and shall not affect the repeal of
such section and shall be deemed to be repealed therewith.
PART JJ
Section 1. Subdivision 15 of section 425 of the real property tax law,
as added by section 1 of part E of chapter 59 of the laws of 2015, is
amended to read as follows:
15. Recoupment of exemptions by commissioner. (a) Generally. If the
commissioner should determine, based upon data collected under the STAR
registration program, that property improperly received the basic STAR
exemption [on] IN THE CURRENT SCHOOL YEAR OR one or more of the three
preceding [assessment rolls] SCHOOL YEARS, the commissioner shall treat
the exemption as an improperly granted exemption and proceed in the
manner provided by this subdivision; provided that final assessment
rolls that were filed prior to April first, two thousand eleven shall
not be subject to the provisions of this subdivision.
(b) Procedure. The tax savings attributable to each such improperly
granted exemption shall be collected from the owners whose property
improperly received the exemption for the applicable year, together with
interest as specified in this subdivision, by utilizing any of the
procedures for collection, levy, and lien of personal income tax set
forth in article twenty-two of the tax law, any other relevant proce-
dures referenced within the provisions of that article, and any other
law as may be applicable, so far as practicable when recouping the
exemption amount pursuant to this subdivision, except that:
(i) IN ORDER FOR THE RECOUPMENT PROCEDURE TO BE CONSIDERED TIMELY, THE
NOTICE REQUIRED BY SUBPARAGRAPH (II) OF THIS PARAGRAPH MUST BE MAILED NO
LATER THAN THREE YEARS AFTER THE CONCLUSION OF THE SCHOOL YEAR FOR WHICH
THE EXEMPTION IN QUESTION WAS GRANTED, OR IN THE CASE OF AN EXEMPTION
THAT WAS GRANTED FOR THE TWO THOUSAND TWELVE--TWO THOUSAND THIRTEEN
SCHOOL YEAR, NO LATER THAN SEPTEMBER THIRTIETH, TWO THOUSAND SIXTEEN;
(II) prior to directing that an improperly granted exemption be
recouped pursuant to this subdivision, the commissioner shall provide
the owners with notice and an opportunity to show the commissioner that
the exemption was properly granted. If the owners fail to respond to
such notice within forty-five days from the mailing thereof, or if their
response does not show to the commissioner's satisfaction that the
eligibility requirements were in fact satisfied, the commissioner shall
proceed with the recoupment of the improperly granted exemption in
accordance with the provisions of this subdivision; and
[(ii)] (III) notwithstanding the provisions of paragraph (b) of subdi-
vision six of this section, neither an assessor nor a board of assess-
ment review has the authority to consider an objection to the recoupment
of an exemption pursuant to this subdivision, nor may such an action be
reviewed in a proceeding to review an assessment pursuant to title one
or one-A of article seven of this chapter. Such an action may only be
challenged before the department. If an owner is dissatisfied with the
department's final determination, the owner may appeal that determi-
nation to the board in a form and manner to be prescribed by the commis-
sioner. Such appeal shall be filed within forty-five days from the issu-
S. 6409--A 85 A. 9009--A
ance of the department's final determination. If dissatisfied with the
board's determination, the owner may seek judicial review thereof pursu-
ant to article seventy-eight of the civil practice law and rules. The
owner shall otherwise have no right to challenge such final determi-
nation in a court action, administrative proceeding, including but not
limited to an administrative proceeding pursuant to article forty of the
tax law, or any other form of legal recourse against the commissioner,
the department, the board, the assessor, or any other person, state
agency, or local government.
(c) The amount to be recouped for each improperly received exemption
shall have interest added at the rate prescribed by section nine hundred
twenty-four-a of this chapter or such other law as may be applicable for
each month or portion thereof since the levy of school taxes upon such
assessment roll.
(d) In the event that a revocation of prior exemption pursuant to
subdivision twelve of this section or a voluntary renunciation of the
STAR exemption pursuant to section four hundred ninety-six of this
[chapter] ARTICLE has occurred, the provisions of this subdivision shall
not be applicable to the exemptions so revoked or voluntarily renounced.
S 2. This act shall take effect immediately.
PART KK
Section 1. Paragraphs a and b of subdivision 1 of section 502 of the
tax law, paragraph a as amended by section 1 of part E of chapter 60 of
the laws of 2007, and paragraph b as amended by section 1 of part T-1 of
chapter 57 of the laws of 2009, are amended to read as follows:
a. Each carrier shall apply to the commissioner for a certificate of
registration for each motor vehicle operated or to be operated by [him]
SUCH CARRIER on the public highways in this state. Application shall be
made upon a form prescribed by such commissioner and shall set forth the
gross and unloaded weight of each motor vehicle, license plate informa-
tion for each motor vehicle and such other information as the commis-
sioner may require. Such weights shall be subject to audit and approval
by the commissioner. [The application shall be accompanied by a fee of
fifteen dollars for each motor vehicle listed in the application.] The
commissioner shall issue [without further charge] a certificate of
registration for each motor vehicle or a consolidated certificate of
registration for all or any portion of such vehicles of such carrier
which shall contain such information and be in such form as the commis-
sioner shall prescribe. In the case of the loss, mutilation or
destruction of a certificate of registration, the commissioner shall
issue a duplicate thereof [upon payment of a fee of two dollars]. Any
such certificate of registration shall not be transferable, except as
hereinafter provided, and shall be valid until revoked, suspended or
surrendered. Such certificate of registration shall be maintained in the
carrier's regular place of business. In the event of an increase in the
gross or unloaded weight of any motor vehicle subject to this article,
application for a corrected certificate of registration shall be made
upon a form prescribed by such commissioner setting forth the previous
gross or unloaded weight, the new gross or unloaded weight and such
other information as the commissioner may require. In the event of a
decrease in the gross or unloaded weight of any motor vehicle subject to
this article, application may be made for a corrected certificate of
registration in a similar manner, provided that any such application on
the basis of a decrease in the gross or unloaded weight of any motor
S. 6409--A 86 A. 9009--A
vehicle may be made only during the month of January. In the event of a
decrease in the gross or unloaded weight of any motor vehicle subject to
this article, an application to cancel a certificate of registration on
the basis of such decrease may be made during any month. The corrected
gross or unloaded weight shall be subject to audit and approval by the
commissioner. In the event of a change to the license plate information
of any motor vehicle subject to this article, an application for a
corrected certificate of registration shall be made upon a form
prescribed by the commissioner setting forth the previous license plate
information, the new license plate information and such other informa-
tion as the commissioner may require. Upon surrendering the certificate
of registration previously issued, the commissioner shall[, without
further charge,] issue a corrected certificate of registration.
b. Every automotive fuel carrier shall apply to the commissioner for a
special certificate of registration, in place of the certificate of
registration described in paragraph a of this subdivision, for each
motor vehicle operated or to be operated by [him] SUCH CARRIER on the
public highways in this state to transport automotive fuel. Provided,
however, a special certificate of registration shall not be required
under this paragraph for a tractor or other self-propelled device which,
except with respect to the fuel in the ordinary fuel tank intended for
its propulsion, transports automotive fuel solely by means of a trailer,
dolly or other device drawn by such tractor or other self-propelled
device if a certificate of registration prescribed by paragraph a of
this subdivision has been issued for the self-propelled device. Applica-
tion shall be made upon an application form prescribed by the commis-
sioner. [The application shall be accompanied by a fee of fifteen
dollars for each trailer, semi-trailer, dolly or other device listed in
the application.] The commissioner shall issue [without further charge]
such special certificate of registration for each motor vehicle listed
in the application or a consolidated certificate of registration for all
or any portion of such vehicles of such carrier. All of the provisions
of this article with respect to certificates of registration shall be
applicable to the special certificates of registration issued to automo-
tive fuel carriers under this paragraph as if those provisions had been
set forth in full in this paragraph and expressly referred to the
special certificates of registration required by this paragraph except
to the extent that any such provision is either inconsistent with a
provision of this paragraph or not relevant to the certificates of
registration required by this paragraph. Any certificate of registration
shall not be transferable, and shall be valid until revoked, suspended
or surrendered. Such special certificate of registration shall be main-
tained in the carrier's regular place of business. Nothing contained in
this paragraph shall in any way exempt an automotive fuel carrier from
payment of the taxes imposed pursuant to this article.
S 2. Paragraphs a and b of subdivision 6 of section 502 of the tax
law, as added by section 1 of part K-1 of chapter 57 of the laws of
2009, are amended to read as follows:
a. The commissioner may require the use of decals as evidence that a
carrier has a valid certificate of registration for each motor vehicle
operated or to be operated on the public highways of this state as
required by paragraph a of subdivision one of this section. If the
commissioner requires the use of decals, the commissioner shall issue
for each motor vehicle with a valid certificate of registration a decal
that shall be of a size and design and containing such information as
the commissioner prescribes. [The fee for any decal issued pursuant to
S. 6409--A 87 A. 9009--A
this paragraph is four dollars.] In the case of the loss, mutilation, or
destruction of a decal, the commissioner shall issue a new decal upon
proof of the facts [and payment of four dollars]. The decal shall be
firmly and conspicuously affixed upon the motor vehicle for which it is
issued as closely as practical to the registration or license plates and
at all times be visible and legible. No decal is transferable. A decal
shall be valid until it expires or is revoked, suspended, or surren-
dered.
b. The commissioner may require the use of special decals as evidence
that an automotive fuel carrier has a valid special certificate of
registration for each motor vehicle operated or to be operated on the
public highways of this state to transport automotive fuel as required
by paragraph b of subdivision one of this section. If the commissioner
requires the use of special decals, the commissioner shall issue for
each motor vehicle with a valid special certificate of registration a
special decal that shall be distinctively colored and of a size and
design and containing such information as the commissioner prescribes.
[The fee for any special decal issued pursuant to this paragraph is four
dollars.] In the case of the loss, mutilation, or destruction of a
special decal, the commissioner shall issue a new special decal upon
proof of the facts [and payment of four dollars]. The special decal
shall be firmly and conspicuously affixed upon the motor vehicle for
which it is issued pursuant to the rules and regulations prescribed by
the commissioner to enable the easy identification of the automotive
fuel carrier certificate of registration number and at all times be
visible and legible. No special decal is transferable and shall be valid
until it expires or is revoked, suspended, or surrendered.
S 3. The tax law is amended by adding a new section 502-a to read as
follows:
S 502-A. CERTIFICATE OF REGISTRATION AND DECAL FEES. THE APPLICATION
FOR A CERTIFICATE OF REGISTRATION AND DECAL DESCRIBED IN PARAGRAPH A OF
SUBDIVISION ONE AND PARAGRAPH A OF SUBDIVISION SIX OF SECTION FIVE
HUNDRED TWO OF THIS ARTICLE, OR A SPECIAL CERTIFICATE OF REGISTRATION
AND SPECIAL DECAL AS DESCRIBED IN PARAGRAPH B OF SUBDIVISION ONE AND
PARAGRAPH B OF SUBDIVISION SIX OF SUCH SECTION, SHALL BE ACCOMPANIED BY
A FEE OF ONE DOLLAR AND FIFTY CENTS. IN THE CASE OF THE LOSS, MUTILA-
TION OR DESTRUCTION OF ANY SUCH DOCUMENTS, THE COMMISSIONER SHALL ISSUE
A DUPLICATE SET THEREOF UPON PAYMENT OF A FEE OF ONE DOLLAR AND FIFTY
CENTS. PROVIDED, HOWEVER, THERE SHALL BE NO ADDITIONAL CHARGE FOR THE
ISSUANCE OF A CORRECTED CERTIFICATE OF REGISTRATION PURSUANT TO PARA-
GRAPH A OF SUBDIVISION ONE OF SECTION FIVE HUNDRED TWO OF THIS ARTICLE.
S 4. Subdivision 8 of section 509 of the tax law, as separately
amended by section 3 of part K-1 and section 2 of part T-1 of chapter 57
of the laws of 2009, is amended to read as follows:
8. To issue replacement certificates of registration or decals at such
times as the commissioner may deem necessary for the proper and effi-
cient enforcement of the provisions of this article, but not more often
than once every year and to require the surrender of the then outstand-
ing certificates of registration and decals. All of the provisions of
this article with respect to certificates of registration and decals
shall be applicable to replacement certificates of registration and
decals issued hereunder, except that the replacement certificate of
registration or decal shall be issued upon payment of a fee of [fifteen
dollars] ONE DOLLAR AND FIFTY CENTS for each motor vehicle and for any
trailer, semi-trailer, dolly or other device drawn thereby for which a
S. 6409--A 88 A. 9009--A
certificate of registration or decal is required to be issued under this
article;
S 5. Section 515 of the tax law, as added by chapter 329 of the laws
of 1991, is amended to read as follows:
S 515. Disposition of revenues. All taxes, interest, penalties and
fees collected or received pursuant to this article shall be deposited
daily in one account with such responsible banks, banking houses or
trust companies as may be designated by the comptroller, and to the
credit of the comptroller on account of the dedicated highway and bridge
trust fund established pursuant to section eighty-nine-b of the state
finance law. Such an account may be established in one or more of such
depositories and such deposits shall be kept separate and apart from all
other moneys in the possession of the comptroller. The comptroller shall
require adequate security from all such depositories.
Of the revenues so deposited, the comptroller shall retain in his
hands such amount as the commissioner of taxation and finance may deter-
mine to be necessary for refunds or reimbursements of the taxes
collected or received pursuant to this article to which taxpayers shall
be entitled under the provisions of this article, out of which amount
the comptroller shall pay any refunds or reimbursements of the taxes
collected or received pursuant to this article to which taxpayers shall
be entitled under such provisions. The comptroller, after reserving the
amount to pay such refunds or reimbursements, shall, on or before the
last day of each month, pay the balance of the revenue so deposited
during such month into the dedicated highway and bridge trust fund
established pursuant to section eighty-nine-b of the state finance law.
NOTWITHSTANDING THE FOREGOING OR ANY OTHER LAW TO THE CONTRARY, THE
COMPTROLLER SHALL DEPOSIT ALL MONIES COLLECTED ON ACCOUNT OF THE REGIS-
TRATION FEES IMPOSED PURSUANT TO SECTION FIVE HUNDRED TWO-A AND SUBDIVI-
SION EIGHT OF SECTION FIVE HUNDRED NINE OF THIS ARTICLE INTO THE HIGHWAY
USE TAX ADMINISTRATION ACCOUNT ESTABLISHED PURSUANT TO SECTION
NINETY-NINE-Y OF THE STATE FINANCE LAW. THE MONIES DEPOSITED IN SUCH
ACCOUNT SHALL BE AVAILABLE TO THE COMMISSIONER FOR THE COSTS OF ISSUING
THE CERTIFICATES OF REGISTRATION AND HIGHWAY USE TAX DECALS REQUIRED BY
THIS ARTICLE AND FOR ANY OTHER COSTS OF ADMINISTERING THE PROVISIONS OF
SECTIONS FIVE HUNDRED TWO, FIVE HUNDRED TWO-A AND FIVE HUNDRED NINE OF
THIS ARTICLE. ANY MONEYS NOT USED IN A GIVEN YEAR SHALL BE RETURNED TO
SUCH ACCOUNT AND BE ADDED TO THE TOTAL FUNDS AVAILABLE FOR DISBURSEMENT
IN THE SUCCEEDING YEAR.
S 6. The state finance law is amended by adding a new section 99-y to
read as follows:
S 99-Y. HIGHWAY USE TAX ADMINISTRATION ACCOUNT. 1. THERE IS HEREBY
ESTABLISHED IN THE JOINT CUSTODY OF THE STATE COMPTROLLER AND THE
COMMISSIONER OF THE DEPARTMENT OF TAXATION AND FINANCE A SPECIAL ACCOUNT
TO BE KNOWN AS THE "HIGHWAY USE TAX ADMINISTRATION ACCOUNT".
2. THE HIGHWAY USE TAX ADMINISTRATION ACCOUNT SHALL CONSIST OF ALL
MONIES COLLECTED FROM THE HIGHWAY USE TAX REGISTRATION AND DECAL FEES
COLLECTED PURSUANT TO SECTIONS FIVE HUNDRED TWO-A AND FIVE HUNDRED NINE
OF THE TAX LAW, AND ANY OTHER MONIES DEPOSITED INTO THE ACCOUNT PURSUANT
TO LAW.
3. MONIES OF THE ACCOUNT, FOLLOWING APPROPRIATION BY THE LEGISLATURE,
SHALL BE USED FOR THE COSTS OF THE COMMISSIONER OF TAXATION AND FINANCE
IN ADMINISTERING SECTIONS FIVE HUNDRED TWO, FIVE HUNDRED TWO-A AND FIVE
HUNDRED NINE OF THE TAX LAW, AND EXPENDED FOR THE PURPOSES SET FORTH IN
SECTION FIVE HUNDRED FIFTEEN OF THE TAX LAW.
S 7. This act shall take effect immediately.
S. 6409--A 89 A. 9009--A
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 KK of this act shall be
as specifically set forth in the last section of such Parts.