S T A T E O F N E W Y O R K
________________________________________________________________________
4708
2019-2020 Regular Sessions
I N A S S E M B L Y
February 5, 2019
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Introduced by M. of A. PRETLOW -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to the crediting of video
lottery gaming winnings
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 1613-a of the tax law is amended by adding a new
subdivision 11 to read as follows:
(11) NOTWITHSTANDING THE FOREGOING PROVISIONS OF THIS SECTION, WITH
RESPECT TO WINNINGS REALIZED IN A VIDEO LOTTERY GAME, THE CREDITING AS
PROVIDED FOR THEREIN SHALL BE APPLIED ONLY IF THE WINNINGS ARE SUBJECT
TO FEDERAL INCOME TAX WITHHOLDING FOR SLOT MACHINES.
§ 2. Section 1613-b of the tax law is amended by adding a new subdivi-
sion 9 to read as follows:
(9) NOTWITHSTANDING THE FOREGOING PROVISIONS OF THIS SECTION, WITH
RESPECT TO WINNINGS REALIZED IN A VIDEO LOTTERY GAME, THE CREDITING AS
PROVIDED FOR THEREIN SHALL BE APPLIED ONLY IF THE WINNINGS ARE SUBJECT
TO FEDERAL INCOME TAX WITHHOLDING FOR SLOT MACHINES.
§ 3. Section 1613-c of the tax law is amended by adding a new subdivi-
sion 11 to read as follows:
(11) NOTWITHSTANDING THE FOREGOING PROVISIONS OF THIS SECTION, WITH
RESPECT TO WINNINGS REALIZED IN A VIDEO LOTTERY GAME, THE CREDITING AS
PROVIDED FOR THEREIN SHALL BE APPLIED ONLY IF THE WINNINGS ARE SUBJECT
TO FEDERAL INCOME TAX WITHHOLDING FOR SLOT MACHINES.
§ 4. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09012-01-9