Senate Bill S1402

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1402
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                              January 9, 2017
                                ___________
 
 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. The general business law is amended by adding a new article
 42 to read as follows:
                                ARTICLE 42
                   SECURITY IN A PLACE OF ENTERTAINMENT
 SECTION 1050. SECURITY IN A PLACE OF ENTERTAINMENT.
         1051. MATCHING GRANT PROGRAM.
   § 1050. 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 ONE THOUSAND FIFTY-ONE OF THIS  ARTI-
 CLE  AND/OR  A TAX CREDIT PURSUANT TO SECTIONS TWO HUNDRED TEN-B AND SIX
 HUNDRED SIX OF THE TAX LAW.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01234-01-7
              

 S. 1402                             2
 
   § 1051. MATCHING GRANT PROGRAM. 1. THERE IS HEREBY  ESTABLISHED  UNDER
 THE JURISDICTION OF THE COMMISSIONER OF THE DIVISION OF HOMELAND SECURI-
 TY AND EMERGENCY SERVICES A MATCHING GRANT PROGRAM TO PROVIDE OWNERS AND
 OPERATORS OF PLACES OF ENTERTAINMENT, AS DEFINED IN SECTION ONE THOUSAND
 FIFTY OF THIS ARTICLE, WITH MATCHING FUNDS FOR THE INITIAL COSTS ASSOCI-
 ATED  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.
   §  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 ONE THOUSAND FIFTY 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.
   § 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 ONE THOUSAND FIFTY 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.
   § 4. This act shall take effect immediately.