S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1738
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 11, 2021
                                ___________
 
 Introduced   by   M.  of  A.  SANTABARBARA,  THIELE,  McDONOUGH,  STERN,
   SEAWRIGHT, SIMON, JONES, GALEF, MANKTELOW -- Multi-Sponsored by --  M.
   of  A.  ENGLEBRIGHT -- read once and referred to the Committee on Ways
   and Means
 
 AN ACT to amend the tax law, in  relation  to  enacting  the  "emergency
   school relief act of 2021"

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. This act shall be known and may be cited as the  "emergency
 school relief act of 2021".
   §  2.  Paragraphs  3 and 4 of subdivision a of section 1612 of the tax
 law, as amended by chapter 174 of the laws of 2013, are amended to  read
 as follows:
   (3)  [fifty-five]  FORTY percent of the total amount for which tickets
 have been sold  for  any  joint,  multi-jurisdiction,  and  out-of-state
 lottery  except  as otherwise provided in paragraph one of subdivision b
 of this section for any joint,  multi-jurisdiction,  out-of-state  video
 lottery gaming; or
   (4)  [fifty] THIRTY-FIVE percent of the total amount for which tickets
 have been sold for games known as: (A) the "Daily Numbers Game" or  "Win
 4",  discrete  games in which the participants select no more than three
 or four of their own numbers to match with three or four  numbers  drawn
 by  the  division for purposes of determining winners of such games, (B)
 "Pick 10", offered no more than once daily, in which participants select
 from a specified field of numbers a  subset  of  ten  numbers  to  match
 against  a subset of numbers to be drawn by the division from such field
 of numbers for the purpose of determining  winners  of  such  game,  (C)
 "Take  5", offered no more than once daily, in which participants select
 from a specified field of numbers a subset  of  five  numbers  to  match
 against  a  subset of five numbers to be drawn by the division from such
 field of numbers for purposes of determining winners of such game; or

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

                                                            LBD04561-01-1

 A. 1738                             2
 
   § 3. The opening paragraph of paragraph 1 of subdivision b of  section
 1612  of the tax law, as amended by section 2 of subpart D of part DD of
 chapter 59 of the laws of 2019, is amended to read as follows:
   Notwithstanding  section  one  hundred twenty-one of the state finance
 law, on or before the twentieth day of each month, the commission  shall
 pay  into  the  state  treasury, to the credit of the state lottery fund
 created by section ninety-two-c of the state finance law, not less  than
 forty-five  percent of the total amount for which tickets have been sold
 for games defined in paragraph five of subdivision  a  of  this  section
 during  the preceding month, not less than [forty-five] SIXTY percent of
 the total amount for which tickets have [be] BEEN sold for games defined
 in paragraph four of subdivision a of this section during the  preceding
 month, not less than [thirty-five] FIFTY percent of the total amount for
 which  tickets  have  been  sold for games defined in paragraph three of
 subdivision a of this section during the preceding month, not less  than
 twenty  and  three-fourths percent of the total amount for which tickets
 have been sold for games defined in paragraph two of  subdivision  a  of
 this section during the preceding month, provided however that for games
 with  a prize payout of seventy-four and one-fourth percent of the total
 amount for which tickets have been sold, the commission  shall  pay  not
 less than ten and three-fourths percent of sales into the state treasury
 and  not  less  than  twenty-five  percent of the total amount for which
 tickets have been sold for games defined in paragraph one of subdivision
 a of this section during the preceding month; and  the  balance  of  the
 total  revenue after payout for prizes for games known as "video lottery
 gaming," including any joint, multi-jurisdiction, and out-of-state video
 lottery gaming,
   § 4. This act shall take effect immediately.