Senate Bill S6879

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

                                  6879

                            I N  S E N A T E

                              March 3, 2016
                               ___________

Introduced  by  Sen.  AVELLA -- read twice and ordered printed, and when
  printed to be committed to the Committee on Consumer Protection

AN ACT to amend the general business law, in relation to security  in  a
  place  of  entertainment  and to the establishment of a matching grant
  program; and to amend the tax law, in relation to establishing  a  tax
  credit for owners and operators of a place of entertainment

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

  Section 1. Article 40 and sections 900 and 901 of the general business
law, as renumbered by chapter 407 of the laws of  1973,  are  renumbered
article  41  and sections 1000 and 1001, respectively, and a new article
40 is added to read as follows:
                               ARTICLE 40
                  SECURITY IN A PLACE OF ENTERTAINMENT
SECTION 900. SECURITY IN A PLACE OF ENTERTAINMENT.
        901. MATCHING GRANT PROGRAM.
  S 900. SECURITY IN A PLACE  OF  ENTERTAINMENT.  1.  AS  USED  IN  THIS
SECTION,  "PLACE  OF ENTERTAINMENT" MEANS ANY PRIVATELY OWNED, LEASED OR
OPERATED ENCLOSED SHOPPING MALL OR ANY PRIVATELY OWNED, LEASED OR  OPER-
ATED LOCATION THAT HAS A PERMANENT MAXIMUM AGGREGATE SEATING CAPACITY OF
FIVE  HUNDRED  PERSONS  INCLUDING  BUT  NOT LIMITED TO A THEATER, INDOOR
STADIUM OR ARENA OR OTHER PLACE  WHERE  MOTION  PICTURES,  PERFORMANCES,
CONCERTS,  ATHLETIC GAMES OR CONTESTS ARE HELD FOR WHICH AN ENTRY FEE IS
CHARGED.
  2. THE OWNER OR OPERATOR OF A PLACE OF ENTERTAINMENT SHALL BE REQUIRED
TO INSTALL METAL DETECTORS OR  EMPLOY  AT  LEAST  TWO  SECURITY  GUARDS,
REGISTERED PURSUANT TO ARTICLE SEVEN-A OF THIS CHAPTER, TO OPERATE METAL
DETECTING WANDS AT ALL ENTRANCES TO A PLACE OF ENTERTAINMENT.
  3.  OWNERS  OR OPERATORS OF A PLACE OF ENTERTAINMENT MAY QUALIFY FOR A
MATCHING GRANT PURSUANT TO SECTION NINE  HUNDRED  ONE  OF  THIS  ARTICLE
AND/OR  A  TAX  CREDIT  PURSUANT  TO  SECTIONS TWO HUNDRED TEN-B AND SIX
HUNDRED SIX OF THE TAX LAW.
  S 901. MATCHING GRANT PROGRAM. 1. THERE IS  HEREBY  ESTABLISHED  UNDER
THE JURISDICTION OF THE COMMISSIONER OF THE DIVISION OF HOMELAND SECURI-

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

                                                           LBD11816-04-5

S. 6879                             2

TY AND EMERGENCY SERVICES A MATCHING GRANT PROGRAM TO PROVIDE OWNERS AND
OPERATORS OF PLACES OF ENTERTAINMENT, AS DEFINED IN SECTION NINE HUNDRED
OF  THIS  ARTICLE,  WITH MATCHING FUNDS FOR THE INITIAL COSTS ASSOCIATED
WITH  THE  INSTALLATION  OF  METAL  DETECTORS  OR  THE PURCHASE OF METAL
DETECTING WANDS. AN ELIGIBLE APPLICANT MAY RECEIVE A  MAXIMUM  OF  FIFTY
PERCENT  OF ITS INITIAL COSTS PER UNIT, UP TO A MAXIMUM OF FIVE THOUSAND
DOLLARS, IN MATCHING FUNDS FROM THE STATE.  SUCH  MATCHING  FUNDS  SHALL
ONLY BE AVAILABLE TO AN OWNER OR OPERATOR ONE TIME.
  2. THE COMMISSIONER SHALL ESTABLISH ADDITIONAL CRITERIA FOR THE AWARD-
ING OF GRANTS PROVIDED FOR IN THIS SECTION.
  S  2. Section 210-B of the tax law is amended by adding a new subdivi-
sion 49 to read as follows:
  49. CREDIT FOR OWNERS OR OPERATORS OF A PLACE  OF  ENTERTAINMENT.  (A)
ALLOWANCE  OF CREDIT. A TAXPAYER THAT IS AN OWNER OR OPERATOR OF A PLACE
OF ENTERTAINMENT WHO HIRES AND RETAINS NEW SECURITY GUARDS FOR A  PERIOD
OF  AT  LEAST  ONE  YEAR PURSUANT TO SECTION NINE HUNDRED OF THE GENERAL
BUSINESS LAW SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED  BY  THIS
ARTICLE.  THE  AMOUNT  OF  THE  CREDIT SHALL BE TEN PERCENT OF THE FIRST
NEWLY HIRED AND RETAINED SECURITY GUARD'S SALARY.
  (B) WHEN CREDIT ALLOWED. THE CREDIT PROVIDED FOR IN  THIS  SUBDIVISION
SHALL  ONLY  BE  ALLOWED  WITH RESPECT TO THE TAXABLE YEAR COMMENCING IN
WHICH THE FIRST NEW SECURITY GUARD HAS BEEN RETAINED FOR ONE YEAR.
  (C) PROOF OF CLAIM. THE COMMISSIONER MAY REQUIRE A QUALIFIED  TAXPAYER
TO FURNISH PROOF OF THE SECURITY GUARD'S HIRING AND RETENTION IN SUPPORT
OF HIS OR HER CLAIM FOR CREDIT UNDER THIS SUBDIVISION.
  (D)  CARRYOVER  OF CREDIT. IF THE AMOUNT OF THE CREDIT, AND CARRYOVERS
OF SUCH CREDIT, ALLOWABLE UNDER THIS SUBDIVISION FOR  ANY  TAXABLE  YEAR
SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, SUCH EXCESS AMOUNT MAY BE
CARRIED  OVER  TO THE FIVE TAXABLE YEARS NEXT FOLLOWING THE TAXABLE YEAR
WITH RESPECT TO WHICH THE CREDIT IS ALLOWED AND MAY BE DEDUCTED FROM THE
TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
  S 3. Section 606 of the tax law is amended by adding a new  subsection
(ccc) to read as follows:
  (CCC)  CREDIT FOR OWNERS OR OPERATORS OF A PLACE OF ENTERTAINMENT. (1)
ALLOWANCE OF CREDIT.  A TAXPAYER THAT IS AN OWNER OR OPERATOR OF A PLACE
OF ENTERTAINMENT WHO HIRES AND RETAINS NEW SECURITY GUARDS FOR A  PERIOD
OF  AT  LEAST  ONE  YEAR PURSUANT TO SECTION NINE HUNDRED OF THE GENERAL
BUSINESS LAW SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED  BY  THIS
ARTICLE.  THE  AMOUNT  OF  THE CREDIT SHALL BE FIVE THOUSAND DOLLARS PER
NEWLY HIRED AND RETAINED SECURITY GUARD.
  (2) THE CREDIT PROVIDED FOR IN THIS SUBDIVISION SHALL BE ALLOWED  WITH
RESPECT TO THE TAXABLE YEAR COMMENCING IN WHICH A NEW SECURITY GUARD HAS
BEEN RETAINED FOR ONE YEAR.
  (3)  PROOF OF CLAIM. THE COMMISSIONER MAY REQUIRE A QUALIFIED TAXPAYER
TO FURNISH PROOF OF THE SECURITY GUARD'S HIRING AND RETENTION IN SUPPORT
OF HIS OR HER CLAIM FOR CREDIT UNDER THIS SUBDIVISION.
  (4) CARRYOVER OF CREDIT. IF THE AMOUNT OF THE CREDIT,  AND  CARRYOVERS
OF  SUCH  CREDIT,  ALLOWABLE  UNDER THIS SUBSECTION FOR ANY TAXABLE YEAR
SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, SUCH EXCESS AMOUNT MAY BE
CARRIED OVER TO THE FIVE TAXABLE YEARS NEXT FOLLOWING THE  TAXABLE  YEAR
WITH RESPECT TO WHICH THE CREDIT IS ALLOWED AND MAY BE DEDUCTED FROM THE
TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
  S 4. This act shall take effect immediately.