S T A T E O F N E W Y O R K
________________________________________________________________________
3391
2021-2022 Regular Sessions
I N A S S E M B L Y
January 26, 2021
___________
Introduced by M. of A. PRETLOW -- read once and referred to the Commit-
tee on Racing and Wagering
AN ACT to amend the tax law, in relation to video lottery gaming in the
counties of Suffolk and Nassau; and to repeal certain provisions of
such law relating thereto
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph 4 of subdivision a of section 1617-a of the tax
law is REPEALED.
§ 2. Paragraph 2 of subdivision b of section 1612 of the tax law, as
amended by section 2 of part S of chapter 39 of the laws of 2019, 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, a video lottery gaming facility author-
ized pursuant to paragraph five of subdivision a of section sixteen
hundred seventeen-a of this article [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 breed-
ing law], each such track shall dedicate a portion of its vendor fees,
received pursuant to clause (A), (B), (B-1), (B-2), (C), or (D) of
subparagraph (ii) of paragraph one of this subdivision, for the purpose
of enhancing purses 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 for prizes. One 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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07773-01-1
A. 3391 2
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, a video lottery gaming facility authorized pursuant to paragraph
five of subdivision a of section sixteen hundred seventeen-a of this
article 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 for
prizes, received pursuant to clause (A), (B), (B-1), (B-2), (C), or (D)
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.
§ 3. Subdivision f-1 of section 1612 of the tax law is REPEALED.
§ 4. This act shall take effect immediately.