[ ] is old law to be omitted.
LBD12674-02-2
S. 8009--A 2 A. 9009--A
systems (Part I); to amend the public housing law, in relation to
extending the credit against income tax for persons or entities
investing in low-income housing (Part J); to amend the tax law, in
relation to extending the clean heating fuel credit for three
years (Part K); to amend chapter 604 of the laws of 2011 amending the
tax law relating to the credit for companies who provide transporta-
tion to people with disabilities, in relation to the effectiveness
thereof; and to amend the tax law, in relation to the application of a
credit for companies who provide transportation to individuals with
disabilities (Part L); to amend the tax law, in relation to the empire
state film production credit and the empire state film post production
credit (Part M); to amend the labor law, in relation to extending the
New York youth jobs program tax credit (Part N); to amend the labor
law, in relation to extending the empire state apprenticeship tax
credit program (Part O); to amend the tax law, in relation to extend-
ing the alternative fuels and electric vehicle recharging property
credit (Part P); to amend the labor law, in relation to the program
period for the workers with disabilities tax credit program; and to
amend part MM of chapter 59 of the laws of 2014 amending the labor law
and the tax law relating to the creation of the workers with disabili-
ties tax credit program, in relation to the effectiveness thereof
(Part Q); to amend the tax law, in relation to making changes conform-
ing to the federal taxation of S corporations; and to repeal certain
provisions of such law relating thereto (Part R); to amend the tax
law, in relation to the investment tax credit (Part S); to amend the
tax law, in relation to exempting certain fuels used by tugboats and
towboats from the petroleum business tax (Part T); to amend the tax
law, in relation to the authority of counties to impose sales and
compensating use taxes; and to repeal certain provisions of such law
relating thereto (Part U); to amend the tax law, in relation to
requiring vacation rental marketplace providers collect sales tax
(Part V); to amend the tax law in relation to requiring publication of
changes in withholding tables and interest rates (Part W); to amend
the tax law, in relation to expanding the definition of financial
institution under the financial institution data match program (Part
X); to amend the real property tax law and chapter 475 of the laws of
2013, relating to assessment ceilings for local public utility mass
real property, in relation to extending the assessment ceiling for
local public utility mass real property to January 1, 2027 (Part Y);
to amend the real property tax law, in relation to good cause refunds
for the STAR program (Subpart A); to amend the real property tax law,
in relation to moving up the deadline for taxpayers to switch from the
STAR exemption to the STAR credit (Subpart B); to amend the tax law,
in relation to clarifying the applicable income tax year for the basic
STAR credit (Subpart C); to amend the tax law, in relation to allowing
names of STAR credit recipients to be shared with assessors outside of
New York state (Subpart D); and to amend the tax law and the real
property tax law, in relation to allowing decedent reports to be given
to assessors and improving the tax enforcement process as it relates
to decedents (Subpart E) (Part Z); to amend the real property tax law,
in relation to the grievance process with respect to the valuation of
solar and wind energy systems (Part AA); to amend the tax law, in
relation to establishing a homeowner tax rebate credit (Part BB); to
amend the racing, pari-mutuel wagering and breeding law, in relation
to gaming facility determinations and licensing (Part CC); to amend
the racing, pari-mutuel wagering and breeding law, in relation to
S. 8009--A 3 A. 9009--A
the utilization of funds in the Catskill and Capital regions off-
track betting corporation's capital acquisition funds; and to amend
chapter 59 of the laws of 2021 amending the racing, pari-mutuel wager-
ing and breeding law, relating to the utilization of funds in the
Catskill and Capital regions off-track betting corporation's capital
acquisition funds, in relation to the effectiveness thereof (Part DD);
and to amend the racing, pari-mutuel wagering and breeding law, in
relation to licenses for simulcast facilities, sums relating to track
simulcast, simulcast of out-of-state thoroughbred races, simulcasting
of races run by out-of-state harness tracks and distributions of
wagers; to amend chapter 281 of the laws of 1994 amending the racing,
pari-mutuel wagering and breeding law and other laws relating to
simulcasting; to amend chapter 346 of the laws of 1990 amending the
racing, pari-mutuel wagering and breeding law and other laws relating
to simulcasting and the imposition of certain taxes, in relation to
extending certain provisions thereof; and to amend the racing, pari-
mutuel wagering and breeding law, in relation to extending certain
provisions thereof (Part EE)
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. This act enacts into law major components of legislation
which are necessary to implement the state fiscal plan for the 2022-2023
state fiscal year. Each component is wholly contained within a Part
identified as Parts A through EE. The effective date for each particular
provision contained within such Part is set forth in the last section of
such Part. Any provision in any section contained within a Part,
including the effective date of the Part, which makes a reference to a
section "of this act", when used in connection with that particular
component, shall be deemed to mean and refer to the corresponding
section of the Part in which it is found. Section three of this act sets
forth the general effective date of this act.
PART A
Section 1. Clauses (vi), (vii), (viii) and (ix) of subparagraph (B) of
paragraph 1 of subsection (a) of section 601 of the tax law, clauses
(vi), (vii) and (viii) as amended and clause (ix) as added by section 1
of part A of chapter 59 of the laws of 2021, are amended to read as
follows:
(vi) For taxable years beginning in two thousand twenty-three AND
BEFORE TWO THOUSAND TWENTY-EIGHT the following rates shall apply:
[If the New York taxable income is: The tax is:
Not over $17,150 4% of the New York taxable income
Over $17,150 but not over $23,600 $686 plus 4.5% of excess over
$17,150
Over $23,600 but not over $27,900 $976 plus 5.25% of excess over
$23,600
Over $27,900 but not over $161,550 $1,202 plus 5.73% of excess over
$27,900
Over $161,550 but not over $323,200 $8,860 plus 6.17% of excess over
$161,550
Over $323,200 but not over $18,834 plus 6.85% of
$2,155,350 excess over $323,200
S. 8009--A 4 A. 9009--A
Over $2,155,350 but not over $144,336 plus 9.65% of excess over
$5,000,000 $2,155,350
Over $5,000,000 but not over $418,845 plus 10.30% of excess over
$25,000,000 $5,000,000
Over $25,000,000 $2,478,845 plus 10.90% of excess over
$25,000,000
(vii) For taxable years beginning in two thousand twenty-four the
following rates shall apply:
If the New York taxable income is: The tax is:
Not over $17,150 4% of the New York taxable income
Over $17,150 but not over $23,600 $686 plus 4.5% of excess over
$17,150
Over $23,600 but not over $27,900 $976 plus 5.25% of excess over
$23,600
Over $27,900 but not over $161,550 $1,202 plus 5.61% of excess over
$27,900
Over $161,550 but not over $323,200 $8,700 plus 6.09% of excess over
$161,550
Over $323,200 but not over $18,544 plus 6.85% of excess over
$2,155,350 $323,200
Over $2,155,350 but not over $144,047 plus 9.65% of excess over
$5,000,000 $2,155,350
Over $5,000,000 but not over $418,555 plus 10.30% of excess over
$25,000,000 $5,000,000
Over $25,000,000 $2,478,555 plus 10.90% of excess over
$25,000,000
(viii) For taxable years beginning after two thousand twenty-four and
before two thousand twenty-eight the following rates shall apply:]
If the New York taxable income is: The tax is:
Not over $17,150 4% of the New York taxable income
Over $17,150 but not over $23,600 $686 plus 4.5% of excess over
$17,150
Over $23,600 but not over $27,900 $976 plus 5.25% of excess over
$23,600
Over $27,900 but not over $161,550 $1,202 plus 5.5% of excess over
$27,900
Over $161,550 but not over $323,200 $8,553 plus 6.00% of excess over
$161,550
Over $323,200 but not over $18,252 plus 6.85% of excess over
$2,155,350 $323,200
Over $2,155,350 but not over $143,754 plus 9.65% of excess over
$5,000,000 $2,155,350
Over $5,000,000 but not over $418,263 plus 10.30% of excess over
$25,000,000 $5,000,000
Over $25,000,000 $2,478,263 plus 10.90% of excess over
$25,000,000
[(ix)](VII) For taxable years beginning after two thousand twenty-sev-
en the following rates shall apply:
If the New York taxable income is: The tax is:
Not over $17,150 4% of the New York taxable income
Over $17,150 but not over $23,600 $686 plus 4.5% of excess over
$17,150
Over $23,600 but not over $27,900 $976 plus 5.25% of excess over
$23,600
Over $27,900 but not over $161,550 $1,202 plus 5.5% of excess over
S. 8009--A 5 A. 9009--A
$27,900
Over $161,550 but not over $323,200 $8,553 plus 6.00% of excess
over $161,550
Over $323,200 but not over $18,252 plus 6.85% of excess
$2,155,350 over $323,200
Over $2,155,350 $143,754 plus 8.82% of excess
over $2,155,350
§ 2. Clauses (vi), (vii), (viii) and (ix) of subparagraph (B) of para-
graph 1 of subsection (b) of section 601 of the tax law, clauses (vi),
(vii) and (viii) as amended and clause (ix) as added by section 2 of
part A of chapter 59 of the laws of 2021, are amended to read as
follows:
(vi) For taxable years beginning in two thousand twenty-three AND
BEFORE TWO THOUSAND TWENTY-EIGHT the following rates shall apply:
[If the New York taxable income is: The tax is:
Not over $12,800 4% of the New York taxable income
Over $12,800 but not over $17,650 $512 plus 4.5% of excess over
$12,800
Over $17,650 but not over $20,900 $730 plus 5.25% of excess over
$17,650
Over $20,900 but not over $107,650 $901 plus 5.73% of excess over
$20,900
Over $107,650 but not over $269,300 $5,872 plus 6.17% of excess over
$107,650
Over $269,300 but not over $15,845 plus 6.85% of excess
$1,616,450 over $269,300
Over $1,616,450 but not over $108,125 plus 9.65% of excess over
$5,000,000 $1,616,450
Over $5,000,000 but not over $434,638 plus 10.30% of excess over
$25,000,000 $5,000,000
Over $25,000,000 $2,494,638 plus 10.90% of excess over
$25,000,000
(vii) For taxable years beginning in two thousand twenty-four the
following rates shall apply:
If the New York taxable income is: The tax is:
Not over $12,800 4% of the New York taxable income
Over $12,800 but not over $17,650 $512 plus 4.5% of excess over
$12,800
Over $17,650 but not over $20,900 $730 plus 5.25% of excess over
$17,650
Over $20,900 but not over $107,650 $901 plus 5.61% of excess over
$20,900
Over $107,650 but not over $269,300 $5,768 plus 6.09% of excess over
$107,650
Over $269,300 but not over $15,612 plus 6.85% of excess
$1,616,450 over $269,300
Over $1,616,450 but not over $107,892 plus 9.65% of excess over
$5,000,000 $1,616,450
Over $5,000,000 but not over $434,404 plus 10.30% of excess over
$25,000,000 $5,000,000
Over $25,000,000 $2,494,404 plus 10.90% of excess over
$25,000,000
(viii) For taxable years beginning after two thousand twenty-four and
before two thousand twenty-eight the following rates shall apply:]
S. 8009--A 6 A. 9009--A
If the New York taxable income is: The tax is:
Not over $12,800 4% of the New York taxable income
Over $12,800 but not over $17,650 $512 plus 4.5% of excess over
$12,800
Over $17,650 but not over $20,900 $730 plus 5.25% of excess over
$17,650
Over $20,900 but not over $107,650 $901 plus 5.5% of excess over
$20,900
Over $107,650 but not over $269,300 $5,672 plus 6.00% of excess over
$107,650
Over $269,300 but not over $15,371 plus 6.85% of excess over
$1,616,450 $269,300
Over $1,616,450 but not over $107,651 plus 9.65% of excess over
$5,000,000 $1,616,450
Over $5,000,000 but not over $434,163 plus 10.30% of excess over
$25,000,000 $5,000,000
Over $25,000,000 $2,494,163 plus 10.90% of excess over
$25,000,000
[(ix)](VII) For taxable years beginning after two thousand twenty-sev-
en the following rates shall apply:
If the New York taxable income is: The tax is:
Not over $12,800 4% of the New York taxable income
Over $12,800 but not over $512 plus 4.5% of excess over
$17,650 $12,800
Over $17,650 but not over $730 plus 5.25% of excess over
$20,900 $17,650
Over $20,900 but not over $901 plus 5.5% of excess over
$107,650 $20,900
Over $107,650 but not over $5,672 plus 6.00% of excess
$269,300 over $107,650
Over $269,300 but not over $15,371 plus 6.85% of excess
$1,616,450 over $269,300
Over $1,616,450 $107,651 plus 8.82% of excess
over $1,616,450
§ 3. Clauses (vi), (vii), (viii) and (ix) of subparagraph (B) of para-
graph 1 of subsection (c) of section 601 of the tax law, clauses (vi),
(vii) and (viii) as amended, and clause (ix) as added by section 3 of
part A of chapter 59 of the laws of 2021, are amended to read as
follows:
(vi) For taxable years beginning in two thousand twenty-three AND
BEFORE TWO THOUSAND TWENTY-EIGHT the following rates shall apply:
[If the New York taxable income is: The tax is:
Not over $8,500 4% of the New York taxable income
Over $8,500 but not over $11,700 $340 plus 4.5% of excess over
$8,500
Over $11,700 but not over $13,900 $484 plus 5.25% of excess over
$11,700
Over $13,900 but not over $80,650 $600 plus 5.73% of excess over
$13,900
Over $80,650 but not over $215,400 $4,424 plus 6.17% of excess over
$80,650
Over $215,400 but not over $12,738 plus 6.85% of excess
$1,077,550 over $215,400
Over $1,077,550 but not over $71,796 plus 9.65% of excess over
S. 8009--A 7 A. 9009--A
$5,000,000 $1,077,550
Over $5,000,000 but not over $450,312 plus 10.30% of excess over
$25,000,000 $5,000,000
Over $25,000,000 $2,510,312 plus 10.90% of excess over
$25,000,000
(vii) For taxable years beginning in two thousand twenty-four the
following rates shall apply:
If the New York taxable income is: The tax is:
Not over $8,500 4% of the New York taxable income
Over $8,500 but not over $11,700 $340 plus 4.5% of excess over
$8,500
Over $11,700 but not over $13,900 $484 plus 5.25% of excess over
$11,700
Over $13,900 but not over $80,650 $600 plus 5.61% of excess over
$13,900
Over $80,650 but not over $215,400 $4,344 plus 6.09% of excess over
$80,650
Over $215,400 but not over $12,550 plus 6.85% of excess
$1,077,550 over $215,400
Over $1,077,550 but not over $71,608 plus 9.65% of excess over
$5,000,000 $1,077,550
Over $5,000,000 but not over $450,124 plus 10.30% of excess over
$25,000,000 $5,000,000
Over $25,000,000 $2,510,124 plus 10.90% of excess over
$25,000,000
(viii) For taxable years beginning after two thousand twenty-four and
before two thousand twenty-eight the following rates shall apply:]
If the New York taxable income is: The tax is:
Not over $8,500 4% of the New York taxable income
Over $8,500 but not over $11,700 $340 plus 4.5% of excess over
$8,500
Over $11,700 but not over $13,900 $484 plus 5.25% of excess over
$11,700
Over $13,900 but not over $80,650 $600 plus 5.50% of excess over
$13,900
Over $80,650 but not over $215,400 $4,271 plus 6.00% of excess over
$80,650
Over $215,400 but not over $12,356 plus 6.85% of excess over
$1,077,550 $215,400
Over $1,077,550 but not over $71,413 plus 9.65% of excess over
$5,000,000 $1,077,550
Over $5,000,000 but not over $449,929 plus 10.30% of excess over
$25,000,000 $5,000,000
Over $25,000,000 $2,509,929 plus 10.90% of excess over
$25,000,000
[(ix)](VII) For taxable years beginning after two thousand twenty-sev-
en the following rates shall apply:
If the New York taxable income is: The tax is:
Not over $8,500 4% of the New York taxable income
Over $8,500 but not over $11,700 $340 plus 4.5% of excess over
$8,500
Over $11,700 but not over $13,900 $484 plus 5.25% of excess over
$11,700
Over $13,900 but not over $80,650 $600 plus 5.50% of excess over
$13,900
Over $80,650 but not over $215,400 $4,271 plus 6.00% of excess
S. 8009--A 8 A. 9009--A
over $80,650
Over $215,400 but not over $12,356 plus 6.85% of excess
$1,077,550 over $215,400
Over $1,077,550 $71,413 plus 8.82% of excess
over $1,077,550
§ 4. This act shall take effect immediately.
PART B
Section 1. This act enacts into law components of legislation relating
to certain tax credits. Each component is wholly contained within a
Subpart identified as Subparts A through C. The effective date for each
particular provision contained within such Subpart is set forth in the
last section of such Subpart. Any provision in any section contained
within a Subpart, including the effective date of the Subpart, which
makes reference to a section "of this act", when used in connection with
that particular component, shall be deemed to mean and refer to the
corresponding section of the Subpart in which it is found. Section three
of this act sets forth the general effective date of this act.
SUBPART A
Section 1. Subdivision 1 of section 210-B of the tax law is amended by
adding a new paragraph (a-1) to read as follows:
(A-1) FOR A TAXPAYER THAT IS AN ELIGIBLE FARMER, AS DEFINED IN SUBDI-
VISION ELEVEN OF THIS SECTION, THE PERCENTAGE TO BE USED TO COMPUTE THE
CREDIT ALLOWED UNDER THIS SUBDIVISION SHALL BE TWENTY PERCENT FOR PROP-
ERTY DESCRIBED IN SUBPARAGRAPH (I) OF PARAGRAPH (B) OF THIS SUBDIVISION
THAT IS PRINCIPALLY USED BY THE TAXPAYER IN THE PRODUCTION OF GOODS BY
FARMING, AGRICULTURE, HORTICULTURE, FLORICULTURE OR VITICULTURE.
§ 2. Subsection (a) of section 606 of the tax law is amended by adding
a new paragraph 1-a to read as follows:
(1-A) FOR A TAXPAYER THAT IS AN ELIGIBLE FARMER, AS DEFINED IN
SUBSECTION (N) OF THIS SECTION, THE PERCENTAGE TO BE USED TO COMPUTE THE
CREDIT ALLOWED UNDER THIS SUBSECTION SHALL BE TWENTY PERCENT FOR PROPER-
TY DESCRIBED IN SUBPARAGRAPH (A) OF PARAGRAPH TWO OF THIS SUBSECTION
THAT IS PRINCIPALLY USED BY THE TAXPAYER IN THE PRODUCTION OF GOODS BY
FARMING, AGRICULTURE, HORTICULTURE, FLORICULTURE OR VITICULTURE.
§ 3. This act shall take effect immediately and apply to property
placed in service on or after April 1, 2022.
SUBPART B
Section 1. Subsection (e) of section 42 of the tax law, as amended by
section 1 of part FF of chapter 59 of the laws of 2021, is amended to
read as follows:
(e) For taxable years beginning on or after January first, two thou-
sand seventeen and before January first, two thousand eighteen, the
amount of the credit allowed under this section shall be equal to the
product of the total number of eligible farm employees and two hundred
fifty dollars. For taxable years beginning on or after January first,
two thousand eighteen and before January first, two thousand nineteen,
the amount of the credit allowed under this section shall be equal to
the product of the total number of eligible farm employees and three
hundred dollars. For taxable years beginning on or after January first,
S. 8009--A 9 A. 9009--A
two thousand nineteen and before January first, two thousand twenty, the
amount of the credit allowed under this section shall be equal to the
product of the total number of eligible farm employees and five hundred
dollars. For taxable years beginning on or after January first, two
thousand twenty and before January first, two thousand twenty-one, the
amount of the credit allowed under this section shall be equal to the
product of the total number of eligible farm employees and four hundred
dollars. For taxable years beginning on or after January first, two
thousand twenty-one and before January first, two thousand [twenty-five]
TWENTY-SIX, the amount of the credit allowed under this section shall be
equal to the product of the total number of eligible farm employees and
[six] TWELVE hundred dollars.
§ 2. Section 5 of part RR of chapter 60 of the laws of 2016 amending
the tax law relating to creating a farm workforce retention credit, as
amended by section 2 of part FF of chapter 59 of the laws of 2021, is
amended to read as follows:
§ 5. This act shall take effect immediately and shall apply only to
taxable years beginning on or after January 1, 2017 and before January
1, [2025] 2026.
§ 3. This act shall take effect immediately.
SUBPART C
Section 1. Subdivision (f) of section 42 of the tax law, as added by
section 1 of part RR of chapter 60 of the laws of 2016, is amended to
read as follows:
(f) A taxpayer claiming the credit allowed under this section shall
not be allowed to claim any other tax credit allowed under this chapter,
EXCEPT THE CREDIT ALLOWED UNDER SECTION FORTY-TWO-A OF THIS ARTICLE,
with respect to any eligible farm employee included in the total number
of eligible farm employees used to determine the amount of the credit
allowed under this section.
§ 2. The tax law is amended by adding a new section 42-a to read as
follows:
§ 42-A. FARM EMPLOYER OVERTIME CREDIT. (A) NOTWITHSTANDING SUBDIVISION
(F) OF SECTION FORTY-TWO OF THIS ARTICLE, A TAXPAYER THAT IS A FARM
EMPLOYER OR AN OWNER OF A FARM EMPLOYER SHALL BE ELIGIBLE FOR A CREDIT
AGAINST THE TAX IMPOSED UNDER ARTICLE NINE-A OR TWENTY-TWO OF THIS CHAP-
TER, PURSUANT TO THE PROVISIONS REFERENCED IN SUBDIVISION (H) OF THIS
SECTION.
(B) A FARM EMPLOYER IS A CORPORATION (INCLUDING A NEW YORK S CORPO-
RATION), A SOLE PROPRIETORSHIP, A LIMITED LIABILITY COMPANY OR A PART-
NERSHIP THAT IS AN ELIGIBLE FARMER.
(C) FOR PURPOSES OF THIS SECTION, THE TERM "ELIGIBLE FARMER" MEANS A
TAXPAYER WHOSE FEDERAL GROSS INCOME FROM FARMING AS DEFINED IN
SUBSECTION (N) OF SECTION SIX HUNDRED SIX OF THIS CHAPTER FOR THE TAXA-
BLE YEAR IS AT LEAST TWO-THIRDS OF EXCESS FEDERAL GROSS INCOME. EXCESS
FEDERAL GROSS INCOME MEANS THE AMOUNT OF FEDERAL GROSS INCOME FROM ALL
SOURCES FOR THE TAXABLE YEAR IN EXCESS OF THIRTY THOUSAND DOLLARS. FOR
PURPOSES OF THIS SECTION, PAYMENTS FROM THE STATE'S FARMLAND PROTECTION
PROGRAM, ADMINISTERED BY THE DEPARTMENT OF AGRICULTURE AND MARKETS,
SHALL BE INCLUDED AS FEDERAL GROSS INCOME FROM FARMING FOR OTHERWISE
ELIGIBLE FARMERS.
(D) AN ELIGIBLE FARM EMPLOYEE IS AN INDIVIDUAL WHO MEETS THE DEFI-
NITION OF A "FARM LABORER" UNDER SECTION TWO OF THE LABOR LAW WHO IS
S. 8009--A 10 A. 9009--A
EMPLOYED BY A FARM EMPLOYER IN NEW YORK STATE, BUT EXCLUDING GENERAL
EXECUTIVE OFFICERS OF THE FARM EMPLOYER.
(E) ELIGIBLE OVERTIME IS THE AGGREGATE NUMBER OF HOURS OF WORK
PERFORMED DURING THE TAXABLE YEAR BY AN ELIGIBLE FARM EMPLOYEE THAT IN
ANY CALENDAR WEEK EXCEEDS THE OVERTIME WORK THRESHOLD SET BY THE COMMIS-
SIONER OF LABOR PURSUANT TO THE RECOMMENDATION OF THE FARM LABORERS WAGE
BOARD, PROVIDED THAT WORK PERFORMED IN SUCH CALENDAR WEEK IN EXCESS OF
SIXTY HOURS SHALL NOT BE INCLUDED.
(F) SPECIAL RULES. IF MORE THAN FIFTY PERCENT OF SUCH ELIGIBLE FARM-
ER'S FEDERAL GROSS INCOME FROM FARMING IS FROM THE SALE OF WINE FROM A
LICENSED FARM WINERY AS PROVIDED FOR IN ARTICLE SIX OF THE ALCOHOLIC
BEVERAGE CONTROL LAW, OR FROM THE SALE OF CIDER FROM A LICENSED FARM
CIDERY AS PROVIDED FOR IN SECTION FIFTY-EIGHT-C OF THE ALCOHOLIC BEVER-
AGE CONTROL LAW, THEN AN ELIGIBLE FARM EMPLOYEE OF SUCH ELIGIBLE FARMER
SHALL BE INCLUDED FOR PURPOSES OF CALCULATING THE AMOUNT OF CREDIT
ALLOWED UNDER THIS SECTION ONLY IF SUCH ELIGIBLE FARM EMPLOYEE IS
EMPLOYED BY SUCH ELIGIBLE FARMER ON QUALIFIED AGRICULTURAL PROPERTY AS
DEFINED IN PARAGRAPH FOUR OF SUBSECTION (N) OF SECTION SIX HUNDRED SIX
OF THIS CHAPTER.
(G) THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SECTION SHALL BE EQUAL
TO THE AGGREGATE AMOUNT OF SUCH CREDIT ALLOWED PER ELIGIBLE FARM EMPLOY-
EE, AS FOLLOWS. THE AMOUNT OF THE CREDIT ALLOWED PER ELIGIBLE FARM
EMPLOYEE SHALL BE EQUAL TO THE PRODUCT OF (I) THE ELIGIBLE OVERTIME
WORKED DURING THE TAXABLE YEAR BY THE ELIGIBLE FARM EMPLOYEE AND (II)
THE OVERTIME RATE PAID BY THE FARM EMPLOYER TO THE ELIGIBLE FARM EMPLOY-
EE LESS SUCH EMPLOYEE'S REGULAR RATE OF PAY.
(H) CROSS REFERENCES: FOR APPLICATION OF THE CREDIT PROVIDED IN THIS
SECTION, SEE THE FOLLOWING PROVISIONS OF THIS CHAPTER:
(1) ARTICLE 9-A: SECTION 210-B, SUBDIVISION 58.
(2) ARTICLE 22: SECTION 606, SUBSECTION (NNN).
§ 3. Section 210-B of the tax law is amended by adding a new subdivi-
sion 58 to read as follows:
58. FARM EMPLOYER OVERTIME CREDIT. (A) ALLOWANCE OF CREDIT. A TAXPAY-
ER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN SECTION
FORTY-TWO-A OF THIS CHAPTER, AGAINST THE TAX IMPOSED BY THIS ARTICLE.
(B) APPLICATION OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
FOR ANY TAXABLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO LESS
THAN THE AMOUNT PRESCRIBED IN PARAGRAPH (D) OF SUBDIVISION ONE OF
SECTION TWO HUNDRED TEN OF THIS ARTICLE. HOWEVER, IF THE AMOUNT OF CRED-
IT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR REDUCES THE TAX
TO SUCH AMOUNT OR IF THE TAXPAYER OTHERWISE PAYS TAX BASED ON THE FIXED
DOLLAR MINIMUM AMOUNT, ANY AMOUNT OF CREDIT THUS NOT DEDUCTIBLE IN SUCH
TAXABLE YEAR SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR
REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION ONE THOUSAND
EIGHTY-SIX OF THIS CHAPTER. PROVIDED, HOWEVER, THE PROVISIONS OF
SUBSECTION (C) OF SECTION ONE THOUSAND EIGHTY-EIGHT OF THIS CHAPTER
NOTWITHSTANDING, NO INTEREST SHALL BE PAID THEREON.
§ 4. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law is amended by adding a new clause (xlix) to read as
follows:
(XLIX) FARM EMPLOYER OVERTIME AMOUNT OF CREDIT UNDER
CREDIT UNDER SUBSECTION (NNN) SUBDIVISION FIFTY-EIGHT OF
SECTION TWO HUNDRED TEN-B
§ 5. Section 606 of the tax law is amended by adding a new subsection
(nnn) to read as follows:
S. 8009--A 11 A. 9009--A
(NNN) FARM EMPLOYER OVERTIME CREDIT. (1) A TAXPAYER SHALL BE ALLOWED A
CREDIT, TO BE COMPUTED AS PROVIDED IN SECTION FORTY-TWO-A OF THIS CHAP-
TER, AGAINST THE TAX IMPOSED BY THIS ARTICLE.
(2) APPLICATION OF CREDIT. IF THE AMOUNT OF CREDIT ALLOWED UNDER THIS
SUBSECTION FOR ANY TAXABLE YEAR EXCEEDS THE TAXPAYER'S TAX FOR SUCH
YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDIT-
ED OR REFUNDED IN ACCORDANCE WITH THE PROVISION OF SECTION SIX HUNDRED
EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE
PAID THEREON.
§ 6. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2022.
§ 2. This act shall take effect immediately provided, however, that
the applicable effective date of Subparts A through C of this act shall
be as specifically set forth in the last section of such Subparts.
PART C
Section 1. Paragraph 39 of subsection (c) of section 612 of the tax
law, as added by section 1 of part Y of chapter 59 of the laws of 2013,
is amended to read as follows:
(39) (A) In the case of a taxpayer who is a small business OR A
TAXPAYER WHO IS A MEMBER, PARTNER, OR SHAREHOLDER OF A LIMITED LIABILITY
COMPANY, PARTNERSHIP, OR NEW YORK S CORPORATION, RESPECTIVELY, THAT IS A
SMALL BUSINESS, who OR WHICH has business income and/or farm income as
defined in the laws of the United States, an amount equal to [three]
FIFTEEN percent of the net items of income, gain, loss and deduction
attributable to such business or farm entering into federal adjusted
gross income, but not less than zero[, for taxable years beginning after
two thousand thirteen, an amount equal to three and three-quarters
percent of the net items of income, gain, loss and deduction attribut-
able to such business or farm entering into federal adjusted gross
income, but not less than zero, for taxable years beginning after two
thousand fourteen, and an amount equal to five percent of the net items
of income, gain, loss and deduction attributable to such business or
farm entering into federal adjusted gross income, but not less than
zero, for taxable years beginning after two thousand fifteen].
(B) (I) For the purposes of this paragraph, the term small business
shall mean: (I) a sole proprietor [or a farm business] who employs one
or more persons during the taxable year and who has net business income
or net farm income of GREATER THAN ZERO BUT less than two hundred fifty
thousand dollars;
(II) A LIMITED LIABILITY COMPANY, PARTNERSHIP, OR NEW YORK S CORPO-
RATION THAT DURING THE TAXABLE YEAR EMPLOYS ONE OR MORE PERSONS AND HAS
NET FARM INCOME ATTRIBUTABLE TO A FARM BUSINESS THAT IS GREATER THAN
ZERO BUT LESS THAN TWO HUNDRED FIFTY THOUSAND DOLLARS; OR
(III) A LIMITED LIABILITY COMPANY, PARTNERSHIP, OR NEW YORK S CORPO-
RATION THAT DURING THE TAXABLE YEAR EMPLOYS ONE OR MORE PERSONS AND HAS
NEW YORK GROSS BUSINESS INCOME ATTRIBUTABLE TO A NON-FARM BUSINESS THAT
IS GREATER THAN ZERO BUT LESS THAN ONE MILLION FIVE HUNDRED THOUSAND
DOLLARS.
(II) FOR PURPOSES OF THIS PARAGRAPH, THE TERM NEW YORK GROSS BUSINESS
INCOME SHALL MEAN: (I) IN THE CASE OF A LIMITED LIABILITY COMPANY OR A
PARTNERSHIP, NEW YORK SOURCE GROSS INCOME AS DEFINED IN SUBPARAGRAPH (B)
OF PARAGRAPH THREE OF SUBSECTION (C) OF SECTION SIX HUNDRED FIFTY-EIGHT
OF THIS ARTICLE; AND (II) IN THE CASE OF A NEW YORK S CORPORATION, NEW
YORK RECEIPTS INCLUDED IN THE NUMERATOR OF THE APPORTIONMENT FACTOR
S. 8009--A 12 A. 9009--A
DETERMINED UNDER SECTION TWO HUNDRED TEN-A OF THIS CHAPTER FOR THE TAXA-
BLE YEAR.
(C) TO QUALIFY FOR THIS MODIFICATION IN RELATION TO A NON-FARM SMALL
BUSINESS THAT IS A LIMITED LIABILITY COMPANY, PARTNERSHIP, OR NEW YORK S
CORPORATION, THE TAXPAYER'S INCOME ATTRIBUTABLE TO THE NET BUSINESS
INCOME FROM ITS OWNERSHIP INTERESTS IN NON-FARM LIMITED LIABILITY COMPA-
NIES, PARTNERSHIPS, OR NEW YORK S CORPORATIONS MUST BE LESS THAN TWO
HUNDRED FIFTY THOUSAND DOLLARS.
§ 2. Paragraph 35 of subdivision (c) of section 11-1712 of the admin-
istrative code of the city of New York, as added by section 2 of part Y
of chapter 59 of the laws of 2013, is amended to read as follows:
(35) (A) In the case of a taxpayer who is a small business OR A
TAXPAYER WHO IS A MEMBER, PARTNER, OR SHAREHOLDER OF A LIMITED LIABILITY
COMPANY, PARTNERSHIP, OR NEW YORK S CORPORATION, RESPECTIVELY, THAT IS A
SMALL BUSINESS, who OR WHICH has business income and/or farm income as
defined in the laws of the United States, an amount equal to [three]
FIFTEEN percent of the net items of income, gain, loss and deduction
attributable to such business or farm entering into federal adjusted
gross income, but not less than zero[, for taxable years beginning after
two thousand thirteen, an amount equal to three and three-quarters
percent of the net items of income, gain, loss and deduction attribut-
able to such business or farm entering into federal adjusted gross
income, but not less than zero, for taxable years beginning after two
thousand fourteen, and an amount equal to five percent of the net items
of income, gain, loss and deduction attributable to such business or
farm entering into federal adjusted gross income, but not less than
zero, for taxable years beginning after two thousand fifteen].
(B) (I) For the purposes of this paragraph, the term small business
shall mean: (I) a sole proprietor [or a farm business] who employs one
or more persons during the taxable year and who has net business income
or net farm income of GREATER THAN ZERO BUT less than two hundred fifty
thousand dollars;
(II) A LIMITED LIABILITY COMPANY, PARTNERSHIP, OR NEW YORK S CORPO-
RATION THAT DURING THE TAXABLE YEAR EMPLOYS ONE OR MORE PERSONS AND HAS
NET FARM INCOME THAT IS GREATER THAN ZERO BUT LESS THAN TWO HUNDRED
FIFTY THOUSAND DOLLARS; OR
(III) A LIMITED LIABILITY COMPANY, PARTNERSHIP, OR NEW YORK S CORPO-
RATION THAT DURING THE TAXABLE YEAR EMPLOYS ONE OR MORE PERSONS AND HAS
NEW YORK GROSS BUSINESS INCOME ATTRIBUTABLE TO A NON-FARM BUSINESS THAT
IS GREATER THAN ZERO BUT LESS THAN ONE MILLION FIVE HUNDRED THOUSAND
DOLLARS.
(II) FOR PURPOSES OF THIS PARAGRAPH, THE TERM NEW YORK GROSS BUSINESS
INCOME SHALL MEAN: (I) IN THE CASE OF A LIMITED LIABILITY COMPANY OR A
PARTNERSHIP, NEW YORK SOURCE GROSS INCOME AS DEFINED IN SUBPARAGRAPH (B)
OR PARAGRAPH THREE OF SUBSECTION (C) OF SECTION SIX HUNDRED FIFTY-EIGHT
OF THE TAX LAW, AND, (II) IN THE CASE OF A NEW YORK S CORPORATION, NEW
YORK RECEIPTS INCLUDED IN THE NUMERATOR OF THE APPORTIONMENT FACTOR
DETERMINED UNDER SECTION TWO HUNDRED TEN-A OF THE TAX LAW FOR THE TAXA-
BLE YEAR.
(C) TO QUALIFY FOR THIS MODIFICATION IN RELATION TO A NON-FARM SMALL
BUSINESS THAT IS A LIMITED LIABILITY COMPANY, PARTNERSHIP, OR NEW YORK S
CORPORATION, THE TAXPAYER'S INCOME ATTRIBUTABLE TO THE NET BUSINESS
INCOME FROM ITS OWNERSHIP INTERESTS IN NON-FARM LIMITED LIABILITY COMPA-
NIES, PARTNERSHIPS, OR NEW YORK S CORPORATIONS MUST BE LESS THAN TWO
HUNDRED FIFTY THOUSAND DOLLARS.
S. 8009--A 13 A. 9009--A
§ 3. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2022.
PART D
Section 1. Subsection (c) of section 612 of the tax law is amended
by adding a new paragraph 46 to read as follows:
(46) THE AMOUNT OF ANY STUDENT LOAN FORGIVENESS AWARD MADE PURSUANT TO
A PROGRAM ESTABLISHED UNDER ARTICLE FOURTEEN OF THE EDUCATION LAW TO THE
EXTENT INCLUDED IN FEDERAL ADJUSTED GROSS INCOME.
§ 2. This act shall take effect immediately and shall apply to tax
years beginning on or after January 1, 2022.
PART E
Section 1. The economic development law is amended by adding a new
article 26 to read as follows:
ARTICLE 26
COVID-19 CAPITAL COSTS TAX CREDIT PROGRAM
SECTION 480. SHORT TITLE.
481. STATEMENT OF LEGISLATIVE FINDINGS AND DECLARATION.
482. DEFINITIONS.
483. ELIGIBILITY CRITERIA.
484. APPLICATION AND APPROVAL PROCESS.
485. COVID-19 CAPITAL COSTS TAX CREDIT.
486. POWERS AND DUTIES OF THE COMMISSIONER.
487. MAINTENANCE OF RECORDS.
488. CAP ON TAX CREDIT.
§ 480. SHORT TITLE. THIS ARTICLE SHALL BE KNOWN AND MAY BE CITED AS
THE "COVID-19 CAPITAL COSTS TAX CREDIT PROGRAM ACT".
§ 481. STATEMENT OF LEGISLATIVE FINDINGS AND DECLARATION. IT IS HEREBY
FOUND AND DECLARED THAT NEW YORK STATE NEEDS, AS A MATTER OF PUBLIC
POLICY, TO PROVIDE CRITICAL ASSISTANCE TO SMALL BUSINESSES TO COMPLY
WITH PUBLIC HEALTH OR OTHER EMERGENCY ORDERS OR REGULATIONS, AND TO TAKE
INFECTIOUS DISEASE MITIGATION MEASURES RELATED TO THE COVID-19 PANDEMIC.
THE COVID-19 CAPITAL COSTS TAX CREDIT PROGRAM IS CREATED TO PROVIDE
FINANCIAL ASSISTANCE TO ECONOMICALLY HARMED BUSINESSES TO OFFER RELIEF
AND REDUCE THE DURATION AND SEVERITY OF THE CURRENT ECONOMIC DIFFICUL-
TIES.
§ 482. DEFINITIONS. FOR THE PURPOSES OF THIS ARTICLE:
1. "CERTIFICATE OF TAX CREDIT" MEANS THE DOCUMENT ISSUED TO A BUSINESS
ENTITY BY THE DEPARTMENT AFTER THE DEPARTMENT HAS VERIFIED THAT THE
BUSINESS ENTITY HAS MET ALL APPLICABLE ELIGIBILITY CRITERIA IN THIS
ARTICLE. THE CERTIFICATE SHALL SPECIFY THE EXACT AMOUNT OF THE TAX CRED-
IT UNDER THIS ARTICLE THAT A BUSINESS ENTITY MAY CLAIM, PURSUANT TO
SECTION FOUR HUNDRED EIGHTY-FIVE OF THIS ARTICLE.
2. "COMMISSIONER" SHALL MEAN COMMISSIONER OF THE DEPARTMENT OF ECONOM-
IC DEVELOPMENT.
3. "DEPARTMENT" SHALL MEAN THE DEPARTMENT OF ECONOMIC DEVELOPMENT.
4. "QUALIFIED COVID-19 CAPITAL COSTS" SHALL MEAN COSTS INCURRED FROM
JANUARY FIRST, TWO THOUSAND TWENTY-ONE THROUGH DECEMBER THIRTY-FIRST,
TWO THOUSAND TWENTY-TWO AT A BUSINESS LOCATION IN NEW YORK STATE TO
COMPLY WITH PUBLIC HEALTH OR OTHER EMERGENCY ORDERS OR REGULATIONS
RELATED TO THE COVID-19 PANDEMIC, OR TO GENERALLY INCREASE SAFETY
THROUGH INFECTIOUS DISEASE MITIGATION, INCLUDING COSTS FOR: (I) SUPPLIES
TO DISINFECT AND/OR PROTECT AGAINST COVID-19 TRANSMISSION; (II) RESTOCK-
S. 8009--A 14 A. 9009--A
ING OF PERISHABLE GOODS TO REPLACE THOSE LOST DURING THE COVID-19
PANDEMIC; (III) PHYSICAL BARRIERS AND SNEEZE GUARDS; (IV) HAND SANITIZER
STATIONS; (V) RESPIRATORY DEVICES SUCH AS AIR PURIFIER SYSTEMS INSTALLED
AT THE BUSINESS ENTITY'S LOCATION; (VI) SIGNAGE RELATED TO THE COVID-19
PANDEMIC INCLUDING, BUT NOT LIMITED TO, SIGNAGE DETAILING VACCINE AND
MASKING REQUIREMENTS, AND SOCIAL DISTANCING; (VII) MATERIALS REQUIRED TO
DEFINE AND/OR PROTECT SPACE SUCH AS BARRIERS; (VIII) MATERIALS NEEDED TO
BLOCK OFF CERTAIN SEATS TO ALLOW FOR SOCIAL DISTANCING; (IX) CERTAIN
POINT OF SALE PAYMENT EQUIPMENT TO ALLOW FOR CONTACTLESS PAYMENT; (X)
EQUIPMENT AND/OR MATERIALS AND SUPPLIES FOR NEW PRODUCT LINES IN
RESPONSE TO THE COVID-19 PANDEMIC; (XI) SOFTWARE FOR ONLINE PAYMENT
PLATFORMS TO ENABLE DELIVERY OR CONTACTLESS PURCHASES; (XII) BUILDING
CONSTRUCTION AND RETROFITS TO ACCOMMODATE SOCIAL DISTANCING AND INSTAL-
LATION OF AIR PURIFYING EQUIPMENT BUT NOT FOR COSTS FOR NON-COVID-19
PANDEMIC RELATED CAPITAL RENOVATIONS OR GENERAL "CLOSED FOR RENOVATIONS"
UPGRADES; (XIII) MACHINERY AND EQUIPMENT TO ACCOMMODATE CONTACTLESS
SALES; (XIV) MATERIALS TO ACCOMMODATE INCREASED OUTDOOR ACTIVITY SUCH AS
HEAT LAMPS, OUTDOOR LIGHTING, AND MATERIALS RELATED TO OUTDOOR SPACE
EXPANSIONS; AND (XV) OTHER COSTS AS DETERMINED BY THE DEPARTMENT TO BE
ELIGIBLE UNDER THIS SECTION; PROVIDED, HOWEVER, THAT "QUALIFIED COVID-19
CAPITAL COSTS" DO NOT INCLUDE ANY COST PAID FOR WITH OTHER COVID-19
GRANT FUNDS AS DETERMINED BY THE COMMISSIONER.
§ 483. ELIGIBILITY CRITERIA. 1. TO BE ELIGIBLE FOR A TAX CREDIT UNDER
THE COVID-19 CAPITAL COSTS TAX CREDIT PROGRAM, A BUSINESS ENTITY MUST:
(A) BE A SMALL BUSINESS AS DEFINED IN SECTION ONE HUNDRED THIRTY-ONE
OF THIS CHAPTER AND HAVE TWO MILLION FIVE HUNDRED THOUSAND DOLLARS OR
LESS OF GROSS RECEIPTS IN THE TAXABLE YEAR THAT INCLUDES DECEMBER THIR-
TY-FIRST, TWO THOUSAND TWENTY-ONE; AND
(B) OPERATE A BUSINESS LOCATION IN NEW YORK STATE.
2. A BUSINESS ENTITY MUST BE IN SUBSTANTIAL COMPLIANCE WITH ANY PUBLIC
HEALTH OR OTHER EMERGENCY ORDERS OR REGULATIONS RELATED TO THE ENTITY'S
BUSINESS SECTOR OR OTHER LAWS AND REGULATIONS AS DETERMINED BY THE
COMMISSIONER. IN ADDITION, A BUSINESS ENTITY MAY NOT OWE PAST DUE STATE
TAXES OR LOCAL PROPERTY TAXES UNLESS THE BUSINESS ENTITY IS MAKING
PAYMENTS AND COMPLYING WITH AN APPROVED BINDING PAYMENT AGREEMENT
ENTERED INTO WITH THE TAXING AUTHORITY.
§ 484. APPLICATION AND APPROVAL PROCESS. 1. A BUSINESS ENTITY MUST
SUBMIT A COMPLETE APPLICATION AS PRESCRIBED BY THE COMMISSIONER.
2. THE COMMISSIONER SHALL ESTABLISH PROCEDURES AND A TIMEFRAME FOR
BUSINESS ENTITIES TO SUBMIT APPLICATIONS. AS PART OF THE APPLICATION,
EACH BUSINESS ENTITY MUST:
(A) PROVIDE EVIDENCE IN A FORM AND MANNER PRESCRIBED BY THE COMMIS-
SIONER OF THEIR BUSINESS ELIGIBILITY;
(B) AGREE TO ALLOW THE DEPARTMENT OF TAXATION AND FINANCE TO SHARE THE
BUSINESS ENTITY'S TAX INFORMATION WITH THE DEPARTMENT. HOWEVER, ANY
INFORMATION SHARED AS A RESULT OF THIS PROGRAM SHALL NOT BE AVAILABLE
FOR DISCLOSURE OR INSPECTION UNDER THE STATE FREEDOM OF INFORMATION LAW;
(C) ALLOW THE DEPARTMENT AND ITS AGENTS ACCESS TO ANY AND ALL BOOKS
AND RECORDS THE DEPARTMENT MAY REQUIRE TO MONITOR COMPLIANCE;
(D) CERTIFY, UNDER PENALTY OF PERJURY, THAT IT IS IN SUBSTANTIAL
COMPLIANCE WITH ALL EMERGENCY ORDERS OR PUBLIC HEALTH REGULATIONS
CURRENTLY REQUIRED OF SUCH ENTITY, AND LOCAL, AND STATE TAX LAWS;
(E) CERTIFY, UNDER PENALTY OF PERJURY, THAT IT DID NOT INCLUDE ANY
COST PAID FOR WITH OTHER COVID-19 GRANT FUNDS AS DETERMINED BY THE
COMMISSIONER IN ITS APPLICATION FOR A TAX CREDIT UNDER THE COVID-19
CAPITAL COSTS TAX CREDIT PROGRAM; AND
S. 8009--A 15 A. 9009--A
(F) AGREE TO PROVIDE ANY ADDITIONAL INFORMATION REQUIRED BY THE
DEPARTMENT RELEVANT TO THIS ARTICLE.
3. AFTER REVIEWING A BUSINESS ENTITY'S COMPLETED FINAL APPLICATION AND
DETERMINING THAT THE BUSINESS ENTITY MEETS THE ELIGIBILITY CRITERIA AS
SET FORTH IN THIS ARTICLE, THE DEPARTMENT MAY ISSUE TO THAT BUSINESS
ENTITY A CERTIFICATE OF TAX CREDIT.
4. THE BUSINESS ENTITY MUST SUBMIT ITS APPLICATION BY MARCH THIRTY-
FIRST, TWO THOUSAND TWENTY-THREE.
§ 485. COVID-19 CAPITAL COSTS TAX CREDIT. 1. A BUSINESS ENTITY IN THE
COVID-19 CAPITAL COSTS TAX CREDIT PROGRAM THAT MEETS THE ELIGIBILITY
REQUIREMENTS OF SECTION FOUR HUNDRED EIGHTY-THREE OF THIS ARTICLE MAY BE
ELIGIBLE TO CLAIM A CREDIT EQUAL TO FIFTY PERCENT OF ITS QUALIFIED
COVID-19 CAPITAL COSTS AS DEFINED IN SUBDIVISION FOUR OF SECTION FOUR
HUNDRED EIGHTY-TWO OF THIS ARTICLE.
2. A BUSINESS ENTITY, INCLUDING A PARTNERSHIP, LIMITED LIABILITY
COMPANY AND SUBCHAPTER S CORPORATION, MAY NOT RECEIVE IN EXCESS OF TWEN-
TY-FIVE THOUSAND DOLLARS UNDER THIS PROGRAM.
3. THE CREDIT SHALL BE ALLOWED AS PROVIDED IN SECTION FORTY-SEVEN,
SUBDIVISION FIFTY-EIGHT OF SECTION TWO HUNDRED TEN-B AND SUBSECTION
(NNN) OF SECTION SIX HUNDRED SIX OF THE TAX LAW.
4. A BUSINESS ENTITY MAY CLAIM THE TAX CREDIT IN THE TAXABLE YEAR THAT
INCLUDES THE DATE THE CERTIFICATE OF TAX CREDIT WAS ISSUED BY THE
DEPARTMENT PURSUANT TO SUBDIVISION THREE OF SECTION FOUR HUNDRED EIGHT-
Y-FOUR OF THIS ARTICLE.
§ 486. POWERS AND DUTIES OF THE COMMISSIONER. 1. THE COMMISSIONER MAY
PROMULGATE REGULATIONS ESTABLISHING AN APPLICATION PROCESS AND ELIGIBIL-
ITY CRITERIA, THAT WILL BE APPLIED CONSISTENT WITH THE PURPOSES OF THIS
ARTICLE, SO AS NOT TO EXCEED THE ANNUAL CAP ON TAX CREDITS SET FORTH IN
SECTION FOUR HUNDRED EIGHTY-EIGHT OF THIS ARTICLE WHICH, NOTWITHSTANDING
ANY PROVISIONS TO THE CONTRARY IN THE STATE ADMINISTRATIVE PROCEDURE
ACT, MAY BE ADOPTED ON AN EMERGENCY BASIS.
2. THE COMMISSIONER SHALL, IN CONSULTATION WITH THE DEPARTMENT OF
TAXATION AND FINANCE, DEVELOP A CERTIFICATE OF TAX CREDIT THAT SHALL BE
ISSUED BY THE COMMISSIONER TO ELIGIBLE BUSINESSES. SUCH CERTIFICATE
SHALL CONTAIN SUCH INFORMATION AS REQUIRED BY THE DEPARTMENT OF TAXATION
AND FINANCE.
3. THE COMMISSIONER SHALL SOLELY DETERMINE THE ELIGIBILITY OF ANY
APPLICANT APPLYING FOR ENTRY INTO THE PROGRAM AND SHALL REMOVE ANY BUSI-
NESS ENTITY FROM THE PROGRAM FOR FAILING TO MEET ANY OF THE REQUIREMENTS
SET FORTH IN SECTION FOUR HUNDRED EIGHTY-THREE OF THIS ARTICLE, OR FOR
FAILING TO MEET THE REQUIREMENTS SET FORTH IN SUBDIVISION ONE OF SECTION
FOUR HUNDRED EIGHTY-FOUR OF THIS ARTICLE.
§ 487. MAINTENANCE OF RECORDS. EACH BUSINESS ENTITY PARTICIPATING IN
THE PROGRAM SHALL KEEP ALL RELEVANT RECORDS FOR THEIR DURATION OF
PROGRAM PARTICIPATION FOR AT LEAST THREE YEARS.
§ 488. CAP ON TAX CREDIT. THE TOTAL AMOUNT OF TAX CREDITS LISTED ON
CERTIFICATES OF TAX CREDIT ISSUED BY THE COMMISSIONER PURSUANT TO THIS
ARTICLE MAY NOT EXCEED TWO HUNDRED FIFTY MILLION DOLLARS.
§ 2. The tax law is amended by adding a new section 47 to read as
follows:
§ 47. COVID-19 CAPITAL COSTS TAX CREDIT. (A) ALLOWANCE OF CREDIT. A
TAXPAYER SUBJECT TO TAX UNDER ARTICLE NINE-A OR TWENTY-TWO OF THIS CHAP-
TER SHALL BE ALLOWED A CREDIT AGAINST SUCH TAX, PURSUANT TO THE
PROVISIONS REFERENCED IN SUBDIVISION (F) OF THIS SECTION. THE AMOUNT OF
THE CREDIT IS EQUAL TO THE AMOUNT DETERMINED PURSUANT TO SECTION FOUR
HUNDRED EIGHTY-FIVE OF THE ECONOMIC DEVELOPMENT LAW. NO COST OR EXPENSE
S. 8009--A 16 A. 9009--A
PAID OR INCURRED BY THE TAXPAYER WHICH IS INCLUDED AS PART OF THE CALCU-
LATION OF THIS CREDIT SHALL BE THE BASIS OF ANY OTHER TAX CREDIT ALLOWED
UNDER THIS CHAPTER.
(B) ELIGIBILITY. TO BE ELIGIBLE FOR THE COVID-19 CAPITAL COSTS TAX
CREDIT, THE TAXPAYER SHALL HAVE BEEN ISSUED A CERTIFICATE OF TAX CREDIT
BY THE DEPARTMENT OF ECONOMIC DEVELOPMENT PURSUANT TO SUBDIVISION THREE
OF SECTION FOUR HUNDRED EIGHTY-FOUR OF THE ECONOMIC DEVELOPMENT LAW,
WHICH CERTIFICATE SHALL SET FORTH THE AMOUNT OF THE CREDIT THAT MAY BE
CLAIMED FOR THE TAXABLE YEAR. THE TAXPAYER SHALL BE ALLOWED TO CLAIM
ONLY THE AMOUNT LISTED ON THE CERTIFICATE OF TAX CREDIT FOR THAT TAXABLE
YEAR. A TAXPAYER THAT IS A PARTNER IN A PARTNERSHIP, MEMBER OF A LIMITED
LIABILITY COMPANY OR SHAREHOLDER IN A SUBCHAPTER S CORPORATION THAT HAS
RECEIVED A CERTIFICATE OF TAX CREDIT SHALL BE ALLOWED ITS PRO RATA SHARE
OF THE CREDIT EARNED BY THE PARTNERSHIP, LIMITED LIABILITY COMPANY OR
SUBCHAPTER S CORPORATION.
(C) TAX RETURN REQUIREMENT. THE TAXPAYER SHALL BE REQUIRED TO ATTACH
TO ITS TAX RETURN IN THE FORM PRESCRIBED BY THE COMMISSIONER, PROOF OF
RECEIPT OF ITS CERTIFICATE OF TAX CREDIT ISSUED BY THE COMMISSIONER OF
THE DEPARTMENT OF ECONOMIC DEVELOPMENT.
(D) INFORMATION SHARING. NOTWITHSTANDING ANY PROVISION OF THIS CHAP-
TER, EMPLOYEES OF THE DEPARTMENT OF ECONOMIC DEVELOPMENT AND THE DEPART-
MENT SHALL BE ALLOWED AND ARE DIRECTED TO SHARE AND EXCHANGE:
(1) INFORMATION DERIVED FROM TAX RETURNS OR REPORTS THAT IS RELEVANT
TO A TAXPAYER'S ELIGIBILITY TO PARTICIPATE IN THE COVID-19 CAPITAL COSTS
TAX CREDIT PROGRAM;
(2) INFORMATION REGARDING THE CREDIT APPLIED FOR, ALLOWED OR CLAIMED
PURSUANT TO THIS SECTION AND TAXPAYERS THAT ARE APPLYING FOR THE CREDIT
OR THAT ARE CLAIMING THE CREDIT; AND
(3) INFORMATION CONTAINED IN OR DERIVED FROM CREDIT CLAIM FORMS
SUBMITTED TO THE DEPARTMENT AND APPLICATIONS FOR ADMISSION INTO THE
COVID-19 CAPITAL COSTS TAX CREDIT PROGRAM. EXCEPT AS PROVIDED IN PARA-
GRAPH TWO OF THIS SUBDIVISION, ALL INFORMATION EXCHANGED BETWEEN THE
DEPARTMENT OF ECONOMIC DEVELOPMENT AND THE DEPARTMENT SHALL NOT BE
SUBJECT TO DISCLOSURE OR INSPECTION UNDER THE STATE'S FREEDOM OF INFOR-
MATION LAW.
(E) CREDIT RECAPTURE. IF A CERTIFICATE OF TAX CREDIT ISSUED BY THE
DEPARTMENT OF ECONOMIC DEVELOPMENT UNDER ARTICLE TWENTY-SIX OF THE
ECONOMIC DEVELOPMENT LAW IS REVOKED BY SUCH DEPARTMENT, THE AMOUNT OF
CREDIT DESCRIBED IN THIS SECTION AND CLAIMED BY THE TAXPAYER PRIOR TO
THAT REVOCATION SHALL BE ADDED BACK TO TAX IN THE TAXABLE YEAR IN WHICH
ANY SUCH REVOCATION BECOMES FINAL.
(F) CROSS REFERENCES. FOR APPLICATION OF THE CREDIT PROVIDED FOR IN
THIS SECTION, SEE THE FOLLOWING PROVISIONS OF THIS CHAPTER:
(1) ARTICLE 9-A: SECTION 210-B, SUBDIVISION 58;
(2) ARTICLE 22: SECTION 606, SUBSECTION (NNN).
§ 3. Section 210-B of the tax law is amended by adding a new subdivi-
sion 58 to read as follows:
58. COVID-19 CAPITAL COSTS TAX CREDIT. (A) ALLOWANCE OF CREDIT. A
TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN
SECTION FORTY-SEVEN OF THIS CHAPTER, AGAINST THE TAXES IMPOSED BY THIS
ARTICLE.
(B) APPLICATION OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
FOR THE TAXABLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO LESS
THAN THE AMOUNT PRESCRIBED IN PARAGRAPH (D) OF SUBDIVISION ONE OF
SECTION TWO HUNDRED TEN OF THIS ARTICLE. HOWEVER, IF THE AMOUNT OF CRED-
IT ALLOWED UNDER THIS SUBDIVISION FOR THE TAXABLE YEAR REDUCES THE TAX
S. 8009--A 17 A. 9009--A
TO SUCH AMOUNT OR IF THE TAXPAYER OTHERWISE PAYS TAX BASED ON THE FIXED
DOLLAR MINIMUM AMOUNT, ANY AMOUNT OF CREDIT THUS NOT DEDUCTIBLE IN SUCH
TAXABLE YEAR SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR
REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION ONE THOUSAND
EIGHTY-SIX OF THIS CHAPTER. PROVIDED, HOWEVER, THE PROVISIONS OF
SUBSECTION (C) OF SECTION ONE THOUSAND EIGHTY-EIGHT OF THIS CHAPTER
NOTWITHSTANDING, NO INTEREST WILL BE PAID THEREON.
§ 4. Section 606 of the tax law is amended by adding a new subsection
(nnn) to read as follows:
(NNN) COVID-19 CAPITAL COSTS TAX CREDIT. (1) ALLOWANCE OF CREDIT. A
TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN
SECTION FORTY-SEVEN OF THIS CHAPTER, AGAINST THE TAX IMPOSED BY THIS
ARTICLE.
(2) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWED UNDER
THIS SUBSECTION FOR THE TAXABLE YEAR EXCEEDS THE TAXPAYER'S TAX FOR SUCH
YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDIT-
ED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED
EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST WILL BE
PAID THEREON.
§ 5. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law is amended by adding a new clause (xlix) to read as
follows:
(XLIX) COVID-19 CAPITAL COSTS AMOUNT OF CREDIT UNDER
TAX CREDIT UNDER SUBSECTION (NNN) SUBDIVISION 58 OF
SECTION TWO HUNDRED TEN-B
§ 6. This act shall take effect immediately.
PART F
Section 1. Paragraph 2 of subdivision (a) of section 24-c of the tax
law, as added by section 1 of subpart B of part PP of chapter 59 of the
laws of 2021, is amended to read as follows:
(2) The amount of the credit shall be the product (or pro rata share
of the product, in the case of a member of a partnership) of twenty-five
percent and the sum of the qualified production expenditures paid for
during the qualified New York city musical and theatrical production's
credit period. Provided however that the amount of the credit cannot
exceed three million dollars per qualified New York city musical and
theatrical production for productions whose first performance is [during
the first year in which applications are accepted] PRIOR TO JANUARY
FIRST, TWO THOUSAND TWENTY-THREE. For productions whose first perform-
ance is [during the second year in which applications are accepted] ON
OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-THREE, such cap shall
decrease to one million five hundred thousand dollars per qualified New
York city musical and theatrical production unless the New York city
tourism economy has not sufficiently recovered, as determined by the
department of economic development in consultation with the division of
the budget. In determining whether the New York city tourism economy has
sufficiently recovered, the department of economic development will
perform an analysis of key New York city economic indicators which shall
include, but not be limited to, hotel occupancy rates and travel
metrics. The department of economic development's analysis shall also be
informed by the status of any remaining COVID-19 restrictions affecting
New York city musical and theatrical productions. In no event shall a
qualified New York city musical and theatrical production be eligible
for more than one credit under this program.
S. 8009--A 18 A. 9009--A
§ 2. Subparagraph (i) of paragraph 5 of subdivision (b) of section
24-c of the tax law, as added by section 1 of subpart B of part PP of
chapter 59 of the laws of 2021, is amended to read as follows:
(i) "The credit period of a qualified New York city musical and theat-
rical production company" is the period starting on the production start
date and ending on the earlier of the date the qualified musical and
theatrical production has expended sufficient qualified production
expenditures to reach its credit cap, [March thirty-first] SEPTEMBER
THIRTIETH, two thousand twenty-three or the date the qualified musical
and theatrical production closes.
§ 3. Paragraph 1 of subdivision (f) of section 24-c of the tax law, as
added by section 1 of subpart B of part PP of chapter 59 of the laws of
2021, is amended to read as follows:
(1) The aggregate amount of tax credits allowed under this section,
subdivision fifty-seven of section two hundred ten-B and subsection
(mmm) of section six hundred six of this chapter shall be [one] TWO
hundred million dollars. Such aggregate amount of credits shall be allo-
cated by the department of economic development among taxpayers based on
the date of first performance of the qualified musical and theatrical
production.
§ 4. Paragraph 2 of subdivision (f) of section 24-c of the tax law, as
added by section 1 of subpart B of part PP of chapter 59 of the laws of
2021, is amended to read as follows:
(2) The commissioner of economic development, after consulting with
the commissioner, shall promulgate regulations to establish procedures
for the allocation of tax credits as required by this section. Such
rules and regulations shall include provisions describing the applica-
tion process, the due dates for such applications, the standards that
will be used to evaluate the applications, the documentation that will
be provided by applicants to substantiate to the department the amount
of qualified production expenditures of such applicants, and such other
provisions as deemed necessary and appropriate. Notwithstanding any
other provisions to the contrary in the state administrative procedure
act, such rules and regulations may be adopted on an emergency basis. In
no event shall a qualified New York city musical and theatrical
production submit an application for this program after [December thir-
ty-first, two thousand twenty-two] JUNE THIRTIETH, TWO THOUSAND TWENTY-
THREE.
§ 5. Subdivision (g) of section 24-c of the tax law, as added by
section 1 of subpart B of part PP of chapter 59 of the laws of 2021, is
amended to read as follows:
(g) Any qualified New York city musical and theatrical production
company that performs in a qualified New York city production facility
and applies to receive a credit under this section shall be required to:
(1) participate in a New York state diversity and arts job training
program; (2) create and implement a plan to ensure that their production
is available and accessible for low-or no-cost to low income New York-
ers; and (3) contribute to the New York state council on the arts,
cultural program fund an amount up to fifty percent of the total credits
received if its production earns ongoing revenue prospectively after the
end of the credit period that is at least equal to two hundred percent
of its ongoing production costs, with such amount payable from twenty-
five percent of net operating profits, such amounts payable on a monthly
basis, up until such fifty percent of the total credit amount is
reached. Any funds deposited pursuant to this subdivision may be used
S. 8009--A 19 A. 9009--A
for arts and cultural [educational and workforce development] GRANT
programs OF THE NEW YORK STATE COUNCIL ON THE ARTS.
§ 6. Subdivision 5 of section 99-ll of the state finance law, as added
by section 5 of subpart B of part PP of chapter 59 of the laws of 2021,
is amended to read as follows:
5. The moneys in such fund shall be expended for the purpose of
supplementing art and cultural GRANT programs [for secondary and elemen-
tary children, including programs that increase access to art and
cultural programs and events for children in underserved communities] OF
THE NEW YORK STATE COUNCIL ON THE ARTS.
§ 7. Section 6 of subpart B of part PP of chapter 59 of the laws of
2021 amending the tax law and the state finance law relating to estab-
lishing the New York city musical and theatrical production tax credit
and establishing the New York state council on the arts cultural program
fund, is amended to read as follows:
§ 6. This act shall take effect immediately [and]; PROVIDED HOWEVER,
THAT SECTION ONE, TWO, THREE AND FOUR OF THIS ACT shall apply to taxable
years beginning on or after January 1, 2021, and before January 1, 2024
and shall expire and be deemed repealed [on] January 1, 2024; provided
FURTHER, however that the obligations under paragraph 3 of subdivision
[g] (G) of section 24-c of the tax law, as added by section one of this
act, shall remain in effect until December 31, 2025.
§ 8. This act shall take effect immediately; provided that the amend-
ments to section 24-c of the tax law made by sections one, two, three,
four and five of this act shall not affect the repeal of such section
and shall be deemed repealed therewith.
PART G
Section 1. Paragraphs (a) and (f) of subdivision 1 of section 209-b of
the tax law, paragraph (a) as amended and paragraph (f) as added by
section 7 of part A of chapter 59 of the laws of 2014, are amended to
read as follows:
(a) For the privilege of exercising its corporate franchise, or of
doing business, or of employing capital, or of owning or leasing proper-
ty in a corporate or organized capacity, or of maintaining an office, or
of deriving receipts from activity in the metropolitan commuter trans-
portation district, for all or any part of its taxable year, there is
hereby imposed on every corporation, other than a New York S corpo-
ration, subject to tax under section two hundred nine of this article,
or any receiver, referee, trustee, assignee or other fiduciary, or any
officer or agent appointed by any court, who conducts the business of
any such corporation, a tax surcharge, in addition to the tax imposed
under section two hundred nine of this article, to be computed at the
rate of seventeen percent of the tax imposed under such section for such
taxable years or any part of such taxable years ending on or after
December thirty-first, nineteen hundred eighty-three and before January
first, two thousand fifteen after the deduction of any credits otherwise
allowable under this article, at the rate of twenty-five and six-tenths
percent of the tax imposed under such section for taxable years begin-
ning on or after January first, two thousand fifteen and before January
first, two thousand sixteen before the deduction of any credits other-
wise allowable under this article, [and] at the rate determined by the
commissioner pursuant to paragraph (f) of this subdivision of the tax
imposed under such section, for taxable years beginning on or after
January first, two thousand sixteen AND BEFORE JANUARY FIRST, TWO THOU-
S. 8009--A 20 A. 9009--A
SAND TWENTY-THREE before the deduction of any credits otherwise allow-
able under this article, AND AT THE RATE OF THIRTY PERCENT OF THE TAX
IMPOSED UNDER SUCH SECTION FOR TAXABLE YEARS BEGINNING ON OR AFTER JANU-
ARY FIRST, TWO THOUSAND TWENTY-THREE BEFORE THE DEDUCTION OF ANY CREDITS
OTHERWISE ALLOWABLE UNDER THIS ARTICLE. However, such rate of tax
surcharge shall be applied only to that portion of the tax imposed under
section two hundred nine of this article before the deduction of any
credits otherwise allowable under this article which is attributable to
the taxpayer's business activity carried on within the metropolitan
commuter transportation district; and provided, further, the surcharge
computed on a combined report shall include a surcharge on the fixed
dollar minimum tax for each member of the combined group subject to the
surcharge under this subdivision.
(f) The commissioner shall determine the rate of tax for taxable years
beginning on or after January first, two thousand sixteen AND BEFORE
JANUARY FIRST, TWO THOUSAND TWENTY-THREE by adjusting the rate for taxa-
ble years beginning on or after January first, two thousand fifteen and
before January first, two thousand sixteen as necessary to ensure that
the receipts attributable to such surcharge, as impacted by the chapter
of the laws of two thousand fourteen which added this paragraph, will
meet and not exceed the financial projections for state fiscal year two
thousand sixteen-two thousand seventeen, as reflected in state fiscal
year two thousand fifteen-two thousand sixteen enacted budget. The
commissioner shall annually determine the rate thereafter using the
financial projections for the state fiscal year that commences in the
year for which the rate is to be set as reflected in the enacted budget
for the fiscal year commencing on the previous April first.
§ 2. This act shall take effect immediately.
PART H
Section 1. Paragraphs (a), (b) and (d) of subdivision 29 of section
210-B of the tax law, paragraph (a) and subparagraph 2 of paragraph (b)
as amended by section 1 of part II of chapter 59 of the laws of 2021,
paragraph (b) as amended by section 1 of part Q of chapter 59 of the
laws of 2018, subparagraph 1 of paragraph (b) as amended by chapter 490
of the laws of 2019 and paragraph (d) as added by section 17 of part A
of chapter 59 of the laws of 2014, are amended to read as follows:
(a) Allowance of credit. For taxable years beginning on or after Janu-
ary first, two thousand fifteen and before January first, two thousand
[twenty-three] TWENTY-SIX, a taxpayer shall be allowed a credit, to be
computed as provided in this subdivision, against the tax imposed by
this article, for hiring and employing, for not less than [one year and
for not less than thirty-five hours each week] TWELVE CONTINUOUS AND
UNINTERRUPTED MONTHS (HEREINAFTER REFERRED TO AS THE TWELVE-MONTH PERI-
OD) IN A FULL-TIME OR PART-TIME POSITION, a qualified veteran within the
state. The taxpayer may claim the credit in the year in which the qual-
ified veteran completes [one year] THE TWELVE-MONTH PERIOD of employment
by the taxpayer. If the taxpayer claims the credit allowed under this
subdivision, the taxpayer may not use the hiring of a qualified veteran
that is the basis for this credit in the basis of any other credit
allowed under this article.
(b) Qualified veteran. A qualified veteran is an individual:
(1) who served on active duty in the United States army, navy, air
force, SPACE FORCE, marine corps, coast guard or the reserves thereof,
or who served in active military service of the United States as a
S. 8009--A 21 A. 9009--A
member of the army national guard, air national guard, New York guard or
New York naval militia; who (i) was released from active duty by general
or honorable discharge [after September eleventh, two thousand one], or
(ii) has a qualifying condition, as defined in section three hundred
fifty of the executive law, and has received a discharge other than bad
conduct or dishonorable from such service [after September eleventh, two
thousand one], or (iii) is a discharged LGBT veteran, as defined in
section three hundred fifty of the executive law, and has received a
discharge other than bad conduct or dishonorable from such service
[after September eleventh, two thousand one];
(2) who commences employment by the qualified taxpayer on or after
January first, two thousand fourteen, and before January first, two
thousand [twenty-two] TWENTY-FIVE; and
(3) who certifies by signed affidavit, under penalty of perjury, that
he or she has not been employed for thirty-five or more hours during any
week in the one hundred eighty day period immediately prior to his or
her employment by the taxpayer.
(d) Amount of credit. The amount of the credit shall be [ten] FIFTEEN
percent of the total amount of wages paid to the qualified veteran
during the veteran's first [full year] TWELVE-MONTH PERIOD of employ-
ment. Provided, however, that[, if the qualified veteran is a disabled
veteran, as defined in paragraph (b) of subdivision one of section
eighty-five of the civil service law, the amount of the credit shall be
fifteen percent of the total amount of wages paid to the qualified
veteran during the veteran's first full year of employment. The] THE
credit allowed pursuant to this subdivision shall not exceed in any
taxable year, [five] FIFTEEN thousand dollars for any qualified veteran
EMPLOYED IN A FULL-TIME POSITION FOR ONE THOUSAND EIGHT HUNDRED TWENTY
OR MORE HOURS IN ONE TWELVE-MONTH PERIOD and [fifteen thousand dollars
for any qualified veteran who is a disabled veteran] SEVEN THOUSAND FIVE
HUNDRED DOLLARS FOR ANY QUALIFIED VETERAN EMPLOYED IN A PART-TIME POSI-
TION FOR AT LEAST ONE THOUSAND FORTY HOURS BUT NOT MORE THAN ONE THOU-
SAND EIGHT HUNDRED NINETEEN HOURS IN ONE TWELVE-MONTH PERIOD.
§ 2. Paragraphs 1, 2 and 4 of subsection (a-2) of section 606 of the
tax law, paragraph 1 and subparagraph (B) of paragraph 2 as amended by
section 2 of part II of chapter 59 of the laws of 2021, paragraph 2 as
amended by section 2 of part Q of chapter 59 of the laws of 2018,
subparagraph (A) of paragraph 2 as amended by chapter 490 of the laws of
2019 and paragraph 4 as added by section 3 of part AA of chapter 59 of
the laws of 2013, are amended to read as follows:
(1) Allowance of credit. For taxable years beginning on or after Janu-
ary first, two thousand fifteen and before January first, two thousand
[twenty-three] TWENTY-SIX, a taxpayer shall be allowed a credit, to be
computed as provided in this subsection, against the tax imposed by this
article, for hiring and employing, for not less than [one year and for
not less than thirty-five hours each week] TWELVE CONTINUOUS AND UNIN-
TERRUPTED MONTHS (HEREINAFTER REFERRED TO AS THE TWELVE-MONTH PERIOD) IN
A FULL-TIME OR PART-TIME POSITION, a qualified veteran within the state.
The taxpayer may claim the credit in the year in which the qualified
veteran completes [one year] THE TWELVE-MONTH PERIOD of employment by
the taxpayer. If the taxpayer claims the credit allowed under this
subsection, the taxpayer may not use the hiring of a qualified veteran
that is the basis for this credit in the basis of any other credit
allowed under this article.
(2) Qualified veteran. A qualified veteran is an individual:
S. 8009--A 22 A. 9009--A
(A) who served on active duty in the United States army, navy, air
force, SPACE FORCE, marine corps, coast guard or the reserves thereof,
or who served in active military service of the United States as a
member of the army national guard, air national guard, New York guard or
New York naval militia; who (i) was released from active duty by general
or honorable discharge [after September eleventh, two thousand one], or
(ii) has a qualifying condition, as defined in section three hundred
fifty of the executive law, and has received a discharge other than bad
conduct or dishonorable from such service [after September eleventh, two
thousand one], or (iii) is a discharged LGBT veteran, as defined in
section three hundred fifty of the executive law, and has received a
discharge other than bad conduct or dishonorable from such service
[after September eleventh, two thousand one];
(B) who commences employment by the qualified taxpayer on or after
January first, two thousand fourteen, and before January first, two
thousand [twenty-two] TWENTY-FIVE; and
(C) who certifies by signed affidavit, under penalty of perjury, that
he or she has not been employed for thirty-five or more hours during any
week in the one hundred eighty day period immediately prior to his or
her employment by the taxpayer.
(4) Amount of credit. The amount of the credit shall be [ten] FIFTEEN
percent of the total amount of wages paid to [he] THE qualified veteran
during the veteran's first [full year] TWELVE-MONTH PERIOD of employ-
ment. Provided, however, that[, if the qualified veteran is a disabled
veteran, as defined in paragraph (b) of subdivision one of section
eighty-five of the civil service law, the amount of the credit shall be
fifteen percent of the total amount of wages paid to the qualified
veteran during the veteran's first full year of employment. The] THE
credit allowed pursuant to this subsection shall not exceed in any taxa-
ble year, [five] FIFTEEN thousand dollars for any qualified veteran
EMPLOYED IN A FULL-TIME POSITION FOR ONE THOUSAND EIGHT HUNDRED TWENTY
OR MORE HOURS IN ONE TWELVE-MONTH PERIOD and [fifteen thousand dollars
for any qualified veteran who is a disabled veteran] SEVEN THOUSAND FIVE
HUNDRED DOLLARS FOR ANY QUALIFIED VETERAN EMPLOYED IN A PART-TIME POSI-
TION FOR AT LEAST ONE THOUSAND FORTY HOURS BUT NOT MORE THAN ONE THOU-
SAND EIGHT HUNDRED NINETEEN HOURS IN ONE TWELVE-MONTH PERIOD.
§ 3. Paragraphs 1, 2 and 4 of subdivision (g-1) of section 1511 of the
tax law, paragraph 1 and subparagraph (B) of paragraph 2 as amended by
section 3 of part II of chapter 59 of the laws of 2021, paragraph 2 as
amended by section 3 of part Q of chapter 59 of the laws of 2018,
subparagraph (A) of paragraph 2 as amended by chapter 490 of the laws of
2019 and paragraph 4 as added by section 5 of part AA of chapter 59 of
the laws of 2013, are amended to read as follows:
(1) Allowance of credit. For taxable years beginning on or after Janu-
ary first, two thousand fifteen and before January first, two thousand
[twenty-three] TWENTY-SIX, a taxpayer shall be allowed a credit, to be
computed as provided in this subdivision, against the tax imposed by
this article, for hiring and employing, for not less than [one year and
for not less than thirty-five hours each week] TWELVE CONTINUOUS AND
UNINTERRUPTED MONTHS (HEREINAFTER REFERRED TO AS THE TWELVE-MONTH PERI-
OD) IN A FULL-TIME OR PART-TIME POSITION, a qualified veteran within the
state. The taxpayer may claim the credit in the year in which the qual-
ified veteran completes [one year] THE TWELVE-MONTH PERIOD of employment
by the taxpayer. If the taxpayer claims the credit allowed under this
subdivision, the taxpayer may not use the hiring of a qualified veteran
S. 8009--A 23 A. 9009--A
that is the basis for this credit in the basis of any other credit
allowed under this article.
(2) Qualified veteran. A qualified veteran is an individual:
(A) who served on active duty in the United States army, navy, air
force, SPACE FORCE, marine corps, coast guard or the reserves thereof,
or who served in active military service of the United States as a
member of the army national guard, air national guard, New York guard or
New York naval militia; who (i) was released from active duty by general
or honorable discharge [after September eleventh, two thousand one], or
(ii) has a qualifying condition, as defined in section three hundred
fifty of the executive law, and has received a discharge other than bad
conduct or dishonorable from such service [after September eleventh, two
thousand one], or (iii) is a discharged LGBT veteran, as defined in
section three hundred fifty of the executive law, and has received a
discharge other than bad conduct or dishonorable from such service
[after September eleventh, two thousand one];
(B) who commences employment by the qualified taxpayer on or after
January first, two thousand fourteen, and before January first, two
thousand [twenty-two] TWENTY-FIVE; and
(C) who certifies by signed affidavit, under penalty of perjury, that
he or she has not been employed for thirty-five or more hours during any
week in the one hundred eighty day period immediately prior to his or
her employment by the taxpayer.
(4) Amount of credit. The amount of the credit shall be [ten] FIFTEEN
percent of the total amount of wages paid to the qualified veteran
during the veteran's first [full year] TWELVE-MONTH PERIOD of employ-
ment. Provided, however, that[, if the qualified veteran is a disabled
veteran, as defined in paragraph (b) of subdivision one of section
eighty-five of the civil service law, the amount of the credit shall be
fifteen percent of the total amount of wages paid to the qualified
veteran during the veteran's first full year of employment. The] THE
credit allowed pursuant to this subdivision shall not exceed in any
taxable year, [five] FIFTEEN thousand dollars for any qualified veteran
EMPLOYED IN A FULL-TIME POSITION FOR ONE THOUSAND EIGHT HUNDRED TWENTY
OR MORE HOURS IN ONE TWELVE-MONTH PERIOD and [fifteen thousand dollars
for any qualified veteran who is a disabled veteran] SEVEN THOUSAND FIVE
HUNDRED DOLLARS FOR ANY QUALIFIED VETERAN EMPLOYED IN A PART-TIME POSI-
TION FOR AT LEAST ONE THOUSAND FORTY HOURS BUT NOT MORE THAN ONE THOU-
SAND EIGHT HUNDRED NINETEEN HOURS IN ONE TWELVE-MONTH PERIOD.
§ 4. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2022.
PART I
Section 1. The tax law is amended by adding a new section 47 to read
as follows:
§ 47. GRADE NO. 6 HEATING OIL CONVERSION TAX CREDIT. (A) (1) ALLOWANCE
OF CREDIT. A TAXPAYER THAT MEETS THE ELIGIBILITY REQUIREMENTS OF SUBDI-
VISION (B) OF THIS SECTION AND IS SUBJECT TO TAX UNDER ARTICLE NINE-A OR
TWENTY-TWO OF THIS CHAPTER MAY BE ELIGIBLE TO CLAIM A GRADE NO. 6 HEAT-
ING OIL CONVERSION TAX CREDIT IN THE TAXABLE YEAR THE CONVERSION IS
COMPLETE. THE CREDIT SHALL BE EQUAL TO FIFTY PERCENT OF THE CONVERSION
COSTS FOR ALL OF THE TAXPAYER'S BUILDINGS LOCATED IN A MUNICIPALITY PAID
BY SUCH TAXPAYER ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-TWO AND
BEFORE JULY FIRST, TWO THOUSAND TWENTY-THREE. THE CREDIT CANNOT EXCEED
FIVE HUNDRED THOUSAND DOLLARS PER MUNICIPALITY.
S. 8009--A 24 A. 9009--A
(2) A TAXPAYER THAT IS A PARTNER IN A PARTNERSHIP, MEMBER OF A LIMITED
LIABILITY COMPANY OR SHAREHOLDER IN A SUBCHAPTER S CORPORATION SHALL BE
ALLOWED ITS PRO RATA SHARE OF THE CREDIT EARNED BY THE PARTNERSHIP,
LIMITED LIABILITY COMPANY OR SUBCHAPTER S CORPORATION THAT MEETS THE
ELIGIBILITY CRITERIA DESCRIBED IN SUBDIVISION (B) OF THIS SECTION TO
CLAIM A GRADE NO. 6 HEATING OIL CONVERSION TAX CREDIT. IN NO EVENT MAY
THE TOTAL AMOUNT OF THE CREDIT EARNED BY THE PARTNERSHIP, LIMITED
LIABILITY COMPANY OR SUBCHAPTER S CORPORATION EXCEED FIVE HUNDRED THOU-
SAND DOLLARS FOR ALL BUILDINGS LOCATED IN A MUNICIPALITY.
(3) NO COST OR EXPENSE PAID OR INCURRED BY THE TAXPAYER THAT IS
INCLUDED AS PART OF THE CALCULATION OF THIS CREDIT SHALL BE THE BASIS OF
ANY OTHER TAX CREDIT ALLOWED UNDER THIS CHAPTER.
(B) ELIGIBILITY CRITERIA. (1) TO BE ELIGIBLE TO CLAIM A GRADE NO. 6
HEATING OIL CONVERSION TAX CREDIT, A BUSINESS ENTITY MUST:
(I) INCUR EXPENSES FOR THE CONVERSION FROM GRADE NO. 6 HEATING OIL
FUEL, AS DESCRIBED AS "CONVERSION COSTS" IN PARAGRAPH (1) OF SUBDIVISION
(C) OF THIS SECTION, TO BIODIESEL HEATING OIL OR A GEOTHERMAL SYSTEM AT
ANY BUILDING LOCATED IN NEW YORK STATE OUTSIDE THE CITY OF NEW YORK;
(II) SUBMIT AN APPLICATION TO AND OBTAIN APPROVAL OF SUCH APPLICATION
BY THE NEW YORK STATE ENERGY RESEARCH AND DEVELOPMENT AUTHORITY DESCRIB-
ING THE CONVERSION AND APPROVED COSTS TO COMPLETE SUCH CONVERSION;
(III) NOT BE PRINCIPALLY ENGAGED IN THE GENERATION OR DISTRIBUTION OF
ELECTRICITY, POWER OR ENERGY;
(IV) BE IN COMPLIANCE WITH ALL ENVIRONMENTAL CONSERVATION LAWS AND
REGULATIONS; AND
(V) NOT OWE PAST DUE STATE TAXES UNLESS THE BUSINESS ENTITY IS MAKING
PAYMENTS AND COMPLYING WITH AN APPROVED BINDING PAYMENT AGREEMENT
ENTERED INTO WITH THE TAXING AUTHORITY.
(C) DEFINITIONS. AS USED IN THIS SECTION THE FOLLOWING TERMS SHALL
HAVE THE FOLLOWING MEANINGS:
(1) CONVERSION COSTS MEANS THE EQUIPMENT AND LABOR COSTS ASSOCIATED
WITH THE DESIGN, INSTALLATION AND USE OF SPACE HEATING AND OTHER ENERGY
CONVERSION SYSTEMS THAT ARE DESIGNED TO OR ACCOMMODATE THE USE OF BIOD-
IESEL FUEL OR A GEOTHERMAL SYSTEM AND, AT THE OPTION OF THE TAXPAYER,
THE COSTS OF COMPLETING AN ASHRAE LEVEL 2 ENERGY AUDIT INCLUDING ASSESS-
MENT OF ELECTRIFICATION OPTIONS.
(2) BIODIESEL MEANS A MINIMUM BLEND OF EIGHTY-FIVE (85) PERCENT BIOD-
IESEL, DEFINED AS FUEL MANUFACTURED FROM VEGETABLE OILS, ANIMAL FATS, OR
OTHER AGRICULTURAL OR OTHER PRODUCTS OR BY-PRODUCTS, WITH PETRODIESEL
FUEL COMMONLY USED FOR HEATING SYSTEMS.
(3) GEOTHERMAL MEANS A SYSTEM THAT USES THE GROUND OR GROUND WATER AS
A THERMAL ENERGY SOURCE/SINK TO HEAT OR COOL A BUILDING OR PROVIDE HOT
WATER WITHIN THE BUILDING.
(4) MUNICIPALITY, FOR PURPOSES OF THIS SECTION, MEANS A CITY OR TOWN.
(D) THE COMMISSIONER, IN CONSULTATION WITH THE NEW YORK STATE ENERGY
RESEARCH AND DEVELOPMENT AUTHORITY, WILL DEVELOP AN APPLICATION PROCESS
TO CERTIFY THE EXPENSES NECESSARY FOR THE CONVERSION AND A TAXPAYER WILL
NOT BE ELIGIBLE TO CLAIM THE CREDIT UNLESS IT HAS COMPLETED THAT APPLI-
CATION PROCESS AND THE APPLICATION HAS BEEN APPROVED BY THE NEW YORK
STATE ENERGY RESEARCH AND DEVELOPMENT AUTHORITY.
(E) INFORMATION SHARING. THE DEPARTMENT, THE DEPARTMENT OF ENVIRON-
MENTAL CONSERVATION AND THE NEW YORK STATE ENERGY RESEARCH AND DEVELOP-
MENT AUTHORITY SHALL BE ALLOWED AND ARE DIRECTED TO SHARE AND EXCHANGE
INFORMATION REGARDING THE INFORMATION CONTAINED ON THE CREDIT APPLICA-
TION FOR CLAIMING THE GRADE NO. 6 HEATING OIL CONVERSION TAX CREDIT AND
SUCH INFORMATION EXCHANGED BETWEEN THE DEPARTMENT, THE DEPARTMENT OF
S. 8009--A 25 A. 9009--A
ENVIRONMENTAL CONSERVATION AND THE NEW YORK STATE ENERGY RESEARCH AND
DEVELOPMENT AUTHORITY SHALL NOT BE SUBJECT TO DISCLOSURE OR INSPECTION
UNDER THE STATE'S FREEDOM OF INFORMATION LAW.
(F) CROSS REFERENCES. FOR APPLICATION OF THE CREDIT PROVIDED FOR IN
THIS SECTION, SEE THE FOLLOWING PROVISIONS OF THIS CHAPTER:
(1) ARTICLE 9-A: SECTION 210-B, SUBDIVISION 58;
(2) ARTICLE 22: SECTION 606, SUBSECTION (NNN).
§ 2. Section 210-B of the tax law is amended by adding a new subdivi-
sion 58 to read as follows:
58. GRADE NO. 6 HEATING OIL CONVERSION TAX CREDIT. (A) ALLOWANCE OF
CREDIT. A TAXPAYER WILL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED
IN SECTION FORTY-SEVEN OF THIS CHAPTER, AGAINST THE TAXES IMPOSED BY
THIS ARTICLE.
(B) APPLICATION OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
FOR THE TAXABLE YEAR WILL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO LESS
THAN THE AMOUNT PRESCRIBED IN PARAGRAPH (D) OF SUBDIVISION ONE OF
SECTION TWO HUNDRED TEN OF THIS ARTICLE. HOWEVER, IF THE AMOUNT OF CRED-
IT ALLOWED UNDER THIS SUBDIVISION FOR THE TAXABLE YEAR REDUCES THE TAX
TO SUCH AMOUNT OR IF THE TAXPAYER OTHERWISE PAYS TAX BASED ON THE FIXED
DOLLAR MINIMUM AMOUNT, ANY AMOUNT OF CREDIT NOT DEDUCTIBLE IN SUCH TAXA-
BLE YEAR WILL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR
REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION ONE THOUSAND
EIGHTY-SIX OF THIS CHAPTER. PROVIDED, HOWEVER, THE PROVISIONS OF
SUBSECTION (C) OF SECTION ONE THOUSAND EIGHTY-EIGHT OF THIS CHAPTER
NOTWITHSTANDING, NO INTEREST WILL BE PAID THEREON.
§ 3. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law is amended by adding a new clause (xlix) to read as
follows:
(XLIX) GRADE NO. 6 HEATING OIL AMOUNT OF CREDIT UNDER SUBDIVISION
CONVERSION TAX CREDIT UNDER FIFTY-EIGHT OF SECTION TWO HUNDRED
SUBSECTION (NNN) TEN-B
§ 4. Section 606 of the tax law is amended by adding a new subsection
(nnn) to read as follows:
(NNN) GRADE NO. 6 HEATING OIL CONVERSION TAX CREDIT. (1) ALLOWANCE OF
CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED
IN SECTION FORTY-SEVEN OF THIS CHAPTER, AGAINST THE TAX IMPOSED BY THIS
ARTICLE.
(2) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWED UNDER
THIS SUBSECTION FOR THE TAXABLE YEAR EXCEEDS THE TAXPAYER'S TAX FOR SUCH
YEAR, THE EXCESS WILL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED
OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED
EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST WILL BE
PAID THEREON.
§ 5. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2022.
PART J
Section 1. Subdivision 4 of section 22 of the public housing law, as
amended by section 2 of part GG of chapter 59 of the laws of 2021, is
amended to read as follows:
4. Statewide limitation. The aggregate dollar amount of credit which
the commissioner may allocate to eligible low-income buildings under
this article shall be one hundred [twenty] TWENTY-SEVEN million dollars.
The limitation provided by this subdivision applies only to allocation
of the aggregate dollar amount of credit by the commissioner, and does
S. 8009--A 26 A. 9009--A
not apply to allowance to a taxpayer of the credit with respect to an
eligible low-income building for each year of the credit period.
§ 2. Subdivision 4 of section 22 of the public housing law, as
amended by section 3 of part GG of chapter 59 of the laws of 2021, is
amended to read as follows:
4. Statewide limitation. The aggregate dollar amount of credit which
the commissioner may allocate to eligible low-income buildings under
this article shall be one hundred [twenty-eight] FORTY-TWO million
dollars. The limitation provided by this subdivision applies only to
allocation of the aggregate dollar amount of credit by the commissioner,
and does not apply to allowance to a taxpayer of the credit with respect
to an eligible low-income building for each year of the credit period.
§ 3. Subdivision 4 of section 22 of the public housing law, as amended
by section 4 of part GG of chapter 59 of the laws of 2021, is amended to
read as follows:
4. Statewide limitation. The aggregate dollar amount of credit which
the commissioner may allocate to eligible low-income buildings under
this article shall be one hundred [thirty-six] FIFTY-SEVEN million
dollars. The limitation provided by this subdivision applies only to
allocation of the aggregate dollar amount of credit by the commissioner,
and does not apply to allowance to a taxpayer of the credit with respect
to an eligible low-income building for each year of the credit period.
§ 4. Subdivision 4 of section 22 of the public housing law, as amended
by section 5 of part GG of chapter 59 of the laws of 2021, is amended to
read as follows:
4. Statewide limitation. The aggregate dollar amount of credit which
the commissioner may allocate to eligible low-income buildings under
this article shall be one hundred [forty-four] SEVENTY-TWO million
dollars. The limitation provided by this subdivision applies only to
allocation of the aggregate dollar amount of credit by the commissioner,
and does not apply to allowance to a taxpayer of the credit with respect
to an eligible low-income building for each year of the credit period.
§ 5. This act shall take effect immediately; provided, however,
section one of this act shall take effect April 1, 2022; section two of
this act shall take effect April 1, 2023; section three of this act
shall take effect April 1, 2024; and section four of this act shall take
effect April 1, 2025.
PART K
Section 1. Paragraph (a) of subdivision 25 of section 210-B of the tax
law, as amended by section 1 of part R of chapter 59 of the laws of
2019, is amended to read as follows:
(a) General. A taxpayer shall be allowed a credit against the tax
imposed by this article. Such credit, to be computed as hereinafter
provided, shall be allowed for bioheating fuel, used for space heating
or hot water production for residential purposes within this state
purchased before January first, two thousand [twenty-three] TWENTY-SIX.
Such credit shall be $0.01 per percent of biodiesel per gallon of
bioheating fuel, not to exceed twenty cents per gallon, purchased by
such taxpayer. Provided, however, that on or after January first, two
thousand seventeen, this credit shall not apply to bioheating fuel that
is less than six percent biodiesel per gallon of bioheating fuel.
§ 2. Paragraph 1 of subdivision (mm) of section 606 of the tax law, as
amended by section 2 of part R of chapter 59 of the laws of 2019, is
amended to read as follows:
S. 8009--A 27 A. 9009--A
(1) A taxpayer shall be allowed a credit against the tax imposed by
this article. Such credit, to be computed as hereinafter provided, shall
be allowed for bioheating fuel, used for space heating or hot water
production for residential purposes within this state and purchased on
or after July first, two thousand six and before July first, two thou-
sand seven and on or after January first, two thousand eight and before
January first, two thousand [twenty-three] TWENTY-SIX. Such credit shall
be $0.01 per percent of biodiesel per gallon of bioheating fuel, not to
exceed twenty cents per gallon, purchased by such taxpayer. Provided,
however, that on or after January first, two thousand seventeen, this
credit shall not apply to bioheating fuel that is less than six percent
biodiesel per gallon of bioheating fuel.
§ 3. This act shall take effect immediately.
PART L
Section 1. Section 5 of chapter 604 of the laws of 2011 amending the
tax law relating to the credit for companies who provide transportation
to people with disabilities, as amended by section 1 of part K of chap-
ter 60 of the laws of 2016, is amended to read as follows:
§ 5. This act shall take effect immediately and shall remain in effect
until December 31, 2016 when upon such date it shall be deemed repealed;
provided that this act shall be deemed to have been in full force and
effect on December 31, 2010; provided further that this act shall apply
to all tax years commencing on or after January 1, 2011; and provided
further that sections one and two of this act shall remain in effect
until December 31, [2022] 2028 when upon such date such sections shall
be deemed repealed.
§ 2. Paragraph (c) of subdivision 38 of section 210-B of the tax law,
as amended by section 2 of part K of chapter 60 of the laws of 2016, is
amended to read as follows:
(c) Application of credit. In no event shall the credit allowed under
this subdivision for any taxable year reduce the tax due for such year
to less than the amount prescribed in paragraph (d) of subdivision one
of section two hundred ten of this article. However, if the amount of
credit allowed under this subdivision for any taxable year reduces the
tax to such amount or if the taxpayer otherwise pays tax based on the
fixed dollar minimum amount, any amount of credit thus not deductible in
such taxable year shall be carried over to the following year or years,
and may be deducted from the taxpayer's tax for such year or years. The
tax credit allowed pursuant to this subdivision shall not apply to taxa-
ble years beginning on or after January first, two thousand [twenty-
three] TWENTY-NINE.
§ 3. This act shall take effect immediately.
PART M
Section 1. Paragraph 4 of subdivision (a) of section 24 of the tax
law, as added by section 5 of part Q of chapter 57 of the laws of 2010,
is amended to read as follows:
(4) (I) Notwithstanding the foregoing provisions of this subdivision,
a qualified film production company or qualified independent film
production company, that has applied for credit under the provisions of
this section, agrees as a condition for the granting of the credit:
[(i)] (A) to include in each qualified film distributed by DVD, or other
media for the secondary market, a New York promotional video approved by
S. 8009--A 28 A. 9009--A
the governor's office of motion picture and television development or to
include in the end credits of each qualified film "Filmed With the
Support of the New York State Governor's Office of Motion Picture and
Television Development" and a logo provided by the governor's office of
motion picture and television development, and [(ii)] (B) to certify
that it will purchase taxable tangible property and services, defined as
qualified production costs pursuant to paragraph one of subdivision (b)
of this section, only from companies registered to collect and remit
state and local sales and use taxes pursuant to articles twenty-eight
and twenty-nine of this chapter.
(II) ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-THREE, A QUALIFIED
FILM PRODUCTION COMPANY OR QUALIFIED INDEPENDENT FILM PRODUCTION COMPANY
THAT HAS APPLIED FOR CREDIT UNDER THE PROVISIONS OF THIS SECTION SHALL,
AS A CONDITION FOR THE GRANTING OF THE CREDIT, FILE A DIVERSITY PLAN
WITH THE GOVERNOR'S OFFICE FOR MOTION PICTURE AND TELEVISION DEVELOPMENT
OUTLINING SPECIFIC GOALS FOR HIRING A DIVERSE WORKFORCE. THE COMMISSION-
ER OF ECONOMIC DEVELOPMENT SHALL PROMULGATE REGULATIONS IMPLEMENTING THE
REQUIREMENTS OF THIS PARAGRAPH, WHICH, NOTWITHSTANDING ANY PROVISIONS TO
THE CONTRARY IN THE STATE ADMINISTRATIVE PROCEDURE ACT, MAY BE ADOPTED
ON AN EMERGENCY BASIS, TO ENSURE COMPLIANCE WITH THE PROVISIONS OF THIS
PARAGRAPH. THE GOVERNOR'S OFFICE FOR MOTION PICTURE AND TELEVISION
DEVELOPMENT SHALL REVIEW EACH SUBMITTED PLAN AS TO WHETHER IT MEETS THE
REQUIREMENTS ESTABLISHED BY THE COMMISSIONER OF ECONOMIC DEVELOPMENT,
AND SHALL VERIFY THAT THE APPLICANT HAS MET OR MADE GOOD-FAITH EFFORTS
IN ACHIEVING THESE GOALS. THE DIVERSITY PLAN ALSO SHALL INDICATE WHETHER
THE QUALIFIED FILM PRODUCTION COMPANY OR QUALIFIED INDEPENDENT FILM
PRODUCTION COMPANY THAT HAS APPLIED FOR CREDIT UNDER THE PROVISIONS OF
THIS SECTION INTENDS TO PARTICIPATE IN TRAINING, EDUCATION, AND RECRUIT-
MENT PROGRAMS THAT ARE DESIGNED TO PROMOTE AND ENCOURAGE THE TRAINING
AND HIRING IN THE FILM AND TELEVISION INDUSTRY OF NEW YORK RESIDENTS WHO
REPRESENT THE DIVERSITY OF THE STATE'S POPULATION.
§ 2. Paragraph 5 of subdivision (a) of section 24 of the tax law, as
amended by section 1 of part F of chapter 59 of the laws of 2021, is
amended to read as follows:
(5) For the period two thousand fifteen through two thousand [twenty-
six] TWENTY-NINE, in addition to the amount of credit established in
paragraph two of this subdivision, a taxpayer shall be allowed a credit
equal to the product (or pro rata share of the product, in the case of a
member of a partnership) of ten percent and the amount of wages or sala-
ries paid to individuals directly employed (excluding those employed as
writers, directors, music directors, producers and performers, including
background actors with no scripted lines) by a qualified film production
company or a qualified independent film production company for services
performed by those individuals in one of the counties specified in this
paragraph in connection with a qualified film with a minimum budget of
five hundred thousand dollars. For purposes of this additional credit,
the services must be performed in one or more of the following counties:
Albany, Allegany, Broome, Cattaraugus, Cayuga, Chautauqua, Chemung,
Chenango, Clinton, Columbia, Cortland, Delaware, Dutchess, Erie, Essex,
Franklin, Fulton, Genesee, Greene, Hamilton, Herkimer, Jefferson, Lewis,
Livingston, Madison, Monroe, Montgomery, Niagara, Oneida, Onondaga,
Ontario, Orange, Orleans, Oswego, Otsego, Putnam, Rensselaer, Saratoga,
Schenectady, Schoharie, Schuyler, Seneca, St. Lawrence, Steuben, Sulli-
van, Tioga, Tompkins, Ulster, Warren, Washington, Wayne, Wyoming, or
Yates. The aggregate amount of tax credits allowed pursuant to the
authority of this paragraph shall be five million dollars each year
S. 8009--A 29 A. 9009--A
during the period two thousand fifteen through two thousand [twenty-six]
TWENTY-NINE of the annual allocation made available to the program
pursuant to paragraph four of subdivision (e) of this section. Such
aggregate amount of credits shall be allocated by the governor's office
for motion picture and television development among taxpayers in order
of priority based upon the date of filing an application for allocation
of film production credit with such office. If the total amount of allo-
cated credits applied for under this paragraph in any year exceeds the
aggregate amount of tax credits allowed for such year under this para-
graph, such excess shall be treated as having been applied for on the
first day of the next year. If the total amount of allocated tax credits
applied for under this paragraph at the conclusion of any year is less
than five million dollars, the remainder shall be treated as part of the
annual allocation made available to the program pursuant to paragraph
four of subdivision (e) of this section. However, in no event may the
total of the credits allocated under this paragraph and the credits
allocated under paragraph five of subdivision (a) of section thirty-one
of this article exceed five million dollars in any year during the peri-
od two thousand fifteen through two thousand [twenty-six] TWENTY-NINE.
§ 3. Paragraph 4 of subdivision (e) of section 24 of the tax law, as
amended by section 2 of part F of chapter 59 of the laws of 2021, is
amended to read as follows:
(4) Additional pool 2 - The aggregate amount of tax credits allowed in
subdivision (a) of this section shall be increased by an additional four
hundred twenty million dollars in each year starting in two thousand ten
through two thousand [twenty-six] TWENTY-NINE provided however, seven
million dollars of the annual allocation shall be available for the
empire state film post production credit pursuant to section thirty-one
of this article in two thousand thirteen and two thousand fourteen,
twenty-five million dollars of the annual allocation shall be available
for the empire state film post production credit pursuant to section
thirty-one of this article in each year starting in two thousand fifteen
through two thousand [twenty-six] TWENTY-NINE and five million dollars
of the annual allocation shall be made available for the television
writers' and directors' fees and salaries credit pursuant to section
twenty-four-b of this article in each year starting in two thousand
twenty through two thousand [twenty-six] TWENTY-NINE. This amount shall
be allocated by the governor's office for motion picture and television
development among taxpayers in accordance with subdivision (a) of this
section. If the commissioner of economic development determines that the
aggregate amount of tax credits available from additional pool 2 for the
empire state film production tax credit have been previously allocated,
and determines that the pending applications from eligible applicants
for the empire state film post production tax credit pursuant to section
thirty-one of this article is insufficient to utilize the balance of
unallocated empire state film post production tax credits from such
pool, the remainder, after such pending applications are considered,
shall be made available for allocation in the empire state film tax
credit pursuant to this section, subdivision twenty of section two
hundred ten-B and subsection (gg) of section six hundred six of this
chapter. Also, if the commissioner of economic development determines
that the aggregate amount of tax credits available from additional pool
2 for the empire state film post production tax credit have been previ-
ously allocated, and determines that the pending applications from
eligible applicants for the empire state film production tax credit
pursuant to this section is insufficient to utilize the balance of unal-
S. 8009--A 30 A. 9009--A
located film production tax credits from such pool, then all or part of
the remainder, after such pending applications are considered, shall be
made available for allocation for the empire state film post production
credit pursuant to this section, subdivision thirty-two of section two
hundred ten-B and subsection (qq) of section six hundred six of this
chapter. The governor's office for motion picture and television devel-
opment must notify taxpayers of their allocation year and include the
allocation year on the certificate of tax credit. Taxpayers eligible to
claim a credit must report the allocation year directly on their empire
state film production credit tax form for each year a credit is claimed
and include a copy of the certificate with their tax return. In the case
of a qualified film that receives funds from additional pool 2, no
empire state film production credit shall be claimed before the later of
the taxable year the production of the qualified film is complete, or
the taxable year immediately following the allocation year for which the
film has been allocated credit by the governor's office for motion
picture and television development.
§ 4. Paragraph 4 of subdivision (e) of section 24 of the tax law, as
amended by section 3 of part F of chapter 59 of the laws of 2021, is
amended to read as follows:
(4) Additional pool 2 - The aggregate amount of tax credits allowed in
subdivision (a) of this section shall be increased by an additional four
hundred twenty million dollars in each year starting in two thousand ten
through two thousand [twenty-six] TWENTY-NINE provided however, seven
million dollars of the annual allocation shall be available for the
empire state film post production credit pursuant to section thirty-one
of this article in two thousand thirteen and two thousand fourteen and
twenty-five million dollars of the annual allocation shall be available
for the empire state film post production credit pursuant to section
thirty-one of this article in each year starting in two thousand fifteen
through two thousand [twenty-six] TWENTY-NINE. This amount shall be
allocated by the governor's office for motion picture and television
development among taxpayers in accordance with subdivision (a) of this
section. If the commissioner of economic development determines that the
aggregate amount of tax credits available from additional pool 2 for the
empire state film production tax credit have been previously allocated,
and determines that the pending applications from eligible applicants
for the empire state film post production tax credit pursuant to section
thirty-one of this article is insufficient to utilize the balance of
unallocated empire state film post production tax credits from such
pool, the remainder, after such pending applications are considered,
shall be made available for allocation in the empire state film tax
credit pursuant to this section, subdivision twenty of section two
hundred ten-B and subsection (gg) of section six hundred six of this
chapter. Also, if the commissioner of economic development determines
that the aggregate amount of tax credits available from additional pool
2 for the empire state film post production tax credit have been previ-
ously allocated, and determines that the pending applications from
eligible applicants for the empire state film production tax credit
pursuant to this section is insufficient to utilize the balance of unal-
located film production tax credits from such pool, then all or part of
the remainder, after such pending applications are considered, shall be
made available for allocation for the empire state film post production
credit pursuant to this section, subdivision thirty-two of section two
hundred ten-B and subsection (qq) of section six hundred six of this
chapter. The governor's office for motion picture and television devel-
S. 8009--A 31 A. 9009--A
opment must notify taxpayers of their allocation year and include the
allocation year on the certificate of tax credit. Taxpayers eligible to
claim a credit must report the allocation year directly on their empire
state film production credit tax form for each year a credit is claimed
and include a copy of the certificate with their tax return. In the case
of a qualified film that receives funds from additional pool 2, no
empire state film production credit shall be claimed before the later of
the taxable year the production of the qualified film is complete, or
the taxable year immediately following the allocation year for which the
film has been allocated credit by the governor's office for motion
picture and television development.
§ 5. Paragraph 1 of subdivision (f) of section 24 of the tax law, as
added by section 2 of subpart A of part H of chapter 39 of the laws of
2019, is amended to read as follows:
(1) With regard to certificates of tax credit issued on or after Janu-
ary first, two thousand twenty, the commissioner of economic development
shall reduce by one-quarter of one percent the amount of credit allowed
to a taxpayer and this reduced amount shall be reported on a certificate
of tax credit issued pursuant to this section and the regulations
promulgated by the commissioner of economic development to implement
this credit program. PROVIDED, HOWEVER, FOR CERTIFICATES OF TAX CREDIT
ISSUED ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-THREE, THE AMOUNT
OF CREDIT SHALL BE REDUCED BY ONE-HALF OF ONE PERCENT ALLOWED TO THE
TAXPAYER.
§ 6. Paragraph 6 of subdivision (a) of section 31 of the tax law, as
amended by section 4 of part F of chapter 59 of the laws of 2021, is
amended to read as follows:
(6) For the period two thousand fifteen through two thousand [twenty-
six] TWENTY-NINE, in addition to the amount of credit established in
paragraph two of this subdivision, a taxpayer shall be allowed a credit
equal to the product (or pro rata share of the product, in the case of a
member of a partnership) of ten percent and the amount of wages or sala-
ries paid to individuals directly employed (excluding those employed as
writers, directors, music directors, producers and performers, including
background actors with no scripted lines) for services performed by
those individuals in one of the counties specified in this paragraph in
connection with the post production work on a qualified film with a
minimum budget of five hundred thousand dollars at a qualified post
production facility in one of the counties listed in this paragraph. For
purposes of this additional credit, the services must be performed in
one or more of the following counties: Albany, Allegany, Broome, Catta-
raugus, Cayuga, Chautauqua, Chemung, Chenango, Clinton, Columbia, Cort-
land, Delaware, Dutchess, Erie, Essex, Franklin, Fulton, Genesee,
Greene, Hamilton, Herkimer, Jefferson, Lewis, Livingston, Madison,
Monroe, Montgomery, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans,
Oswego, Otsego, Putnam, Rensselaer, Saratoga, Schenectady, Schoharie,
Schuyler, Seneca, St. Lawrence, Steuben, Sullivan, Tioga, Tompkins,
Ulster, Warren, Washington, Wayne, Wyoming, or Yates. The aggregate
amount of tax credits allowed pursuant to the authority of this para-
graph shall be five million dollars each year during the period two
thousand fifteen through two thousand [twenty-six] TWENTY-NINE of the
annual allocation made available to the empire state film post
production credit pursuant to paragraph four of subdivision (e) of
section twenty-four of this article. Such aggregate amount of credits
shall be allocated by the governor's office for motion picture and tele-
vision development among taxpayers in order of priority based upon the
S. 8009--A 32 A. 9009--A
date of filing an application for allocation of post production credit
with such office. If the total amount of allocated credits applied for
under this paragraph in any year exceeds the aggregate amount of tax
credits allowed for such year under this paragraph, such excess shall be
treated as having been applied for on the first day of the next year. If
the total amount of allocated tax credits applied for under this para-
graph at the conclusion of any year is less than five million dollars,
the remainder shall be treated as part of the annual allocation for two
thousand seventeen made available to the empire state film post
production credit pursuant to paragraph four of subdivision (e) of
section twenty-four of this article. However, in no event may the total
of the credits allocated under this paragraph and the credits allocated
under paragraph five of subdivision (a) of section twenty-four of this
article exceed five million dollars in any year during the period two
thousand fifteen through two thousand [twenty-six] TWENTY-NINE.
§ 7. This act shall take effect immediately; provided, however that
the amendments to paragraph 4 of subdivision (e) of section 24 of the
tax law made by section three of this act shall take effect on the same
date and in the same manner as section 5 of chapter 683 of the laws of
2019, as amended, takes effect.
PART N
Section 1. Subdivision (a) of section 25-a of the labor law, as
amended by section 1 of subpart A of part N of chapter 59 of the laws of
2017, is amended to read as follows:
(a) The commissioner is authorized to establish and administer the
program established under this section to provide tax incentives to
employers for employing at risk youth in part-time and full-time posi-
tions. There will be ten distinct pools of tax incentives. Program one
will cover tax incentives allocated for two thousand twelve and two
thousand thirteen. Program two will cover tax incentives allocated in
two thousand fourteen. Program three will cover tax incentives allocated
in two thousand fifteen. Program four will cover tax incentives allo-
cated in two thousand sixteen. Program five will cover tax incentives
allocated in two thousand seventeen. Program six will cover tax incen-
tives allocated in two thousand eighteen. Program seven will cover tax
incentives allocated in two thousand nineteen. Program eight will cover
tax incentives allocated in two thousand twenty. Program nine will cover
tax incentives allocated in two thousand twenty-one. Program ten will
cover tax incentives allocated in two thousand twenty-two. PROGRAM ELEV-
EN WILL COVER TAX INCENTIVES ALLOCATED IN TWO THOUSAND TWENTY-THREE.
PROGRAM TWELVE WILL COVER TAX INCENTIVES ALLOCATED IN TWO THOUSAND TWEN-
TY-FOUR. PROGRAM THIRTEEN WILL COVER TAX INCENTIVES ALLOCATED IN TWO
THOUSAND TWENTY-FIVE. PROGRAM FOURTEEN WILL COVER TAX INCENTIVES ALLO-
CATED IN TWO THOUSAND TWENTY-SIX. PROGRAM FIFTEEN WILL COVER TAX INCEN-
TIVES ALLOCATED IN TWO THOUSAND TWENTY-SEVEN. The commissioner is
authorized to allocate up to twenty-five million dollars of tax credits
under program one, ten million dollars of tax credits under program two,
twenty million dollars of tax credits under program three, fifty million
dollars of tax credits under each of programs four and five, and forty
million dollars of tax credits under programs six, seven, eight, nine
[and], ten, ELEVEN, TWELVE, THIRTEEN, FOURTEEN AND FIFTEEN.
§ 2. Paragraph 4 of subdivision (b) of section 25-a of the labor law,
as added by section 1-a of subpart A of part N of chapter 59 of the laws
of 2017, is amended to read as follows:
S. 8009--A 33 A. 9009--A
(4) For programs six, seven, eight, nine [and], ten, ELEVEN, TWELVE,
THIRTEEN, FOURTEEN, AND FIFTEEN the tax credit under each program shall
be allocated as follows: (i) twenty million dollars of tax credit for
qualified employees; and (ii) twenty million dollars of tax credit for
individuals who meet all of the requirements for a qualified employee
except for the residency requirement of subparagraph (ii) of paragraph
two of this subdivision, which individuals shall be deemed to meet the
residency requirements of subparagraph (ii) of paragraph two of this
subdivision if they reside in New York state.
§ 3. The opening paragraph of subdivision (d) of section 25-a of the
labor law, as amended by section 2 of part R of chapter 59 of the laws
of 2018, is amended to read as follows:
To participate in the program established under this section, an
employer must submit an application (in a form prescribed by the commis-
sioner) to the commissioner after January first, two thousand twelve but
no later than November thirtieth, two thousand twelve for program one,
after January first, two thousand fourteen but no later than November
thirtieth, two thousand fourteen for program two, after January first,
two thousand fifteen but no later than November thirtieth, two thousand
fifteen for program three, after January first, two thousand sixteen but
no later than November thirtieth, two thousand sixteen for program four,
after January first, two thousand seventeen but no later than November
thirtieth, two thousand seventeen for program five, after January first,
two thousand eighteen but no later than November thirtieth, two thousand
eighteen for program six, after January first, two thousand nineteen but
no later than November thirtieth, two thousand nineteen for program
seven, after January first, two thousand twenty but no later than Novem-
ber thirtieth, two thousand twenty for program eight, after January
first, two thousand twenty-one but no later than November thirtieth, two
thousand twenty-one for program nine, [and] after January first, two
thousand twenty-two but no later than November thirtieth, two thousand
twenty-two for program ten, AFTER JANUARY FIRST, TWO THOUSAND TWENTY-
THREE BUT NO LATER THAN NOVEMBER THIRTIETH, TWO THOUSAND TWENTY-THREE
FOR PROGRAM ELEVEN, AFTER JANUARY FIRST, TWO THOUSAND TWENTY-FOUR BUT NO
LATER THAN NOVEMBER THIRTIETH, TWO THOUSAND TWENTY-FOUR FOR PROGRAM
TWELVE, AFTER JANUARY FIRST, TWO THOUSAND TWENTY-FIVE BUT NO LATER THAN
NOVEMBER THIRTIETH, TWO THOUSAND TWENTY-FIVE FOR PROGRAM THIRTEEN, AFTER
JANUARY FIRST, TWO THOUSAND TWENTY-SIX BUT NO LATER THAN NOVEMBER THIR-
TIETH, TWO THOUSAND TWENTY-SIX FOR PROGRAM FOURTEEN, AND AFTER JANUARY
FIRST, TWO THOUSAND TWENTY-SEVEN BUT NO LATER THAN NOVEMBER THIRTIETH,
TWO THOUSAND TWENTY-SEVEN FOR PROGRAM FIFTEEN. The qualified employees
must start their employment on or after January first, two thousand
twelve but no later than December thirty-first, two thousand twelve for
program one, on or after January first, two thousand fourteen but no
later than December thirty-first, two thousand fourteen for program two,
on or after January first, two thousand fifteen but no later than Decem-
ber thirty-first, two thousand fifteen for program three, on or after
January first, two thousand sixteen but no later than December thirty-
first, two thousand sixteen for program four, on or after January first,
two thousand seventeen but no later than December thirty-first, two
thousand seventeen for program five, on or after January first, two
thousand eighteen but no later than December thirty-first, two thousand
eighteen for program six, on or after January first, two thousand nine-
teen but no later than December thirty-first, two thousand nineteen for
program seven, on or after January first, two thousand twenty but no
later than December thirty-first, two thousand twenty for program eight,
S. 8009--A 34 A. 9009--A
on or after January first, two thousand twenty-one but no later than
December thirty-first, two thousand twenty-one for program nine, [and]
on or after January first, two thousand twenty-two but no later than
December thirty-first, two thousand twenty-two for program ten, ON OR
AFTER JANUARY FIRST, TWO THOUSAND TWENTY-THREE BUT NO LATER THAN DECEM-
BER THIRTY-FIRST, TWO THOUSAND THREE FOR PROGRAM ELEVEN, ON OR AFTER
JANUARY FIRST, TWO THOUSAND TWENTY-FOUR BUT NO LATER THAN DECEMBER THIR-
TY-FIRST, TWO THOUSAND TWENTY-FOUR FOR PROGRAM TWELVE, ON OR AFTER JANU-
ARY FIRST, TWO THOUSAND TWENTY-FIVE BUT NO LATER THAN DECEMBER THIRTY-
FIRST, TWO THOUSAND TWENTY-FIVE FOR PROGRAM THIRTEEN, ON OR AFTER
JANUARY FIRST, TWO THOUSAND TWENTY-SIX BUT NO LATER THAN DECEMBER THIR-
TY-FIRST, TWO THOUSAND TWENTY-SIX FOR PROGRAM FOURTEEN, AND ON OR AFTER
JANUARY FIRST, TWO THOUSAND TWENTY-SEVEN BUT NO LATER THAN DECEMBER
THIRTY-FIRST, TWO THOUSAND TWENTY-SEVEN FOR PROGRAM FIFTEEN. As part of
such application, an employer must:
§ 4. This act shall take effect immediately.
PART O
Section 1. Subdivision (a) of section 25-c of the labor law, as added
by section 1 of subpart B of part N of chapter 59 of the laws of 2017,
is amended to read as follows:
(a) The commissioner is authorized to establish and administer the
empire state apprenticeship tax credit program to provide tax incentives
to certified employers for employing qualified apprentices pursuant to
an apprenticeship agreement registered with the department pursuant to
paragraph (d) of subdivision one of section eight hundred eleven of this
chapter. The commissioner is authorized to allocate up to ten million
dollars of tax credits annually, beginning in two thousand eighteen and
ending before two thousand [twenty-three] TWENTY-EIGHT. Any unused annu-
al allocation of the credit shall be made available in each of the
subsequent years before two thousand [twenty-three] TWENTY-EIGHT.
§ 2. This act shall take effect immediately.
PART P
Section 1. Subdivision 6 of section 187-b of the tax law, as amended
by section 1 of part O of chapter 59 of the laws of 2017, is amended to
read as follows:
6. Termination. The credit allowed by subdivision two of this section
shall not apply in taxable years beginning after December thirty-first,
two thousand [twenty-two] TWENTY-SEVEN.
§ 2. Paragraph (f) of subdivision 30 of section 210-B of the tax law,
as amended by section 2 of part O of chapter 59 of the laws of 2017, is
amended to read as follows:
(f) Termination. The credit allowed by paragraph (b) of this subdivi-
sion shall not apply in taxable years beginning after December thirty-
first, two thousand [twenty-two] TWENTY-SEVEN.
§ 3. Paragraph 6 of subsection (p) of section 606 of the tax law, as
amended by section 3 of part O of chapter 59 of the laws of 2017, is
amended to read as follows:
(6) Termination. The credit allowed by this subsection shall not apply
in taxable years beginning after December thirty-first, two thousand
[twenty-two] TWENTY-SEVEN.
§ 4. This act shall take effect immediately.
S. 8009--A 35 A. 9009--A
PART Q
Section 1. Section 5 of part MM of chapter 59 of the laws of 2014
amending the labor law and the tax law relating to the creation of the
workers with disabilities tax credit program, as amended by section 1 of
part E of chapter 59 of the laws of 2019, is amended to read as follows:
§ 5. This act shall take effect January 1, 2015, and shall apply to
taxable years beginning on and after that date[; provided, however, that
this act shall expire and be deemed repealed January 1, 2023].
§ 2. Section 25-b of the labor law is amended by adding a new subdivi-
sion (f) to read as follows:
(F) THE TAX CREDITS PROVIDED UNDER THIS PROGRAM SHALL BE APPLICABLE TO
TAXABLE PERIODS BEGINNING BEFORE JANUARY FIRST, TWO THOUSAND TWENTY-
NINE.
§ 3. This act shall take effect immediately.
PART R
Section 1. Subdivision 1-A of section 208 of the tax law, as amended
by section 4 of part A of chapter 59 of the laws of 2014, is amended to
read as follows:
1-A. The term "New York S corporation" means, with respect to any
taxable year, a corporation subject to tax under this article [for which
an election is in effect pursuant to] AND DESCRIBED IN PARAGRAPH (I) OR
(II) OF subsection (a) of section six hundred sixty of this chapter [for
such year], AND any such year shall be denominated a "New York S year"[,
and such election shall be denominated a "New York S election"]. The
term "New York C corporation" means, with respect to any taxable year, a
corporation subject to tax under this article which is not a New York S
corporation, and any such year shall be denominated a "New York C year".
The term "termination year" means any taxable year of a corporation
during which the CORPORATION'S STATUS AS A New York S [election] CORPO-
RATION terminates on a day other than the first day of such year. The
portion of the taxable year ending before the first day for which such
termination is effective shall be denominated the "S short year", and
the portion of such year beginning on such first day shall be denomi-
nated the "C short year". The term "New York S termination year" means
any termination year which is [not] also an S termination year for
federal purposes.
§ 2. Subdivision 1-B and subparagraph (ii) of the opening paragraph
and paragraph (k) of subdivision 9 of section 208 of the tax law are
REPEALED.
§ 3. Subparagraph (A) and the opening paragraph of subparagraph (B) of
paragraph 5 of subdivision (a) of section 292 of the tax law, as added
by section 48 of part A of chapter 389 of the laws of 1997, are amended
to read as follows:
(A) In the case of a shareholder of an S corporation,
(i) [where the election provided for in] SUBJECT TO subsection (a) of
section six hundred sixty of this chapter [is in effect with respect to
such corporation], there shall be added to federal unrelated business
taxable income an amount equal to the shareholder's pro rata share of
the corporation's reductions for taxes described in paragraphs two and
three of subsection (f) of section thirteen hundred sixty-six of the
internal revenue code, and
(ii) [where such election has not been made with respect to such
corporation, there shall be subtracted from federal unrelated business
S. 8009--A 36 A. 9009--A
taxable income any items of income of the corporation included therein,
and there shall be added to federal unrelated business taxable income
any items of loss or deduction included therein, and
(iii)] in the case of a New York S termination year, the amount of any
such items of S corporation income, loss, deduction and reductions for
taxes shall be adjusted in the manner provided in paragraph two or three
of subsection (s) of section six hundred twelve of this chapter.
In the case of a shareholder of a corporation which was, for any of
its taxable years beginning after nineteen hundred ninety-seven AND
BEFORE TWO THOUSAND TWENTY-THREE, a federal S corporation but a New York
C corporation:
§ 4. Paragraph 18 of subsection (b) of section 612 of the tax law, as
amended by chapter 606 of the laws of 1984, subparagraph (A) as amended
by chapter 28 of the laws of 1987 and subparagraph (B) as amended by
chapter 190 of the laws of 1990, is amended to read as follows:
(18) In the case of a shareholder of an S corporation AS DESCRIBED IN
SUBSECTION (A) OF SECTION SIX HUNDRED SIXTY
(A) [where the election provided for in subsection (a) of section six
hundred sixty is in effect with respect to such corporation,] an amount
equal to [his] SUCH SHAREHOLDER'S pro rata share of the corporation's
reductions for taxes described in paragraphs two and three of subsection
(f) of section thirteen hundred sixty-six of the internal revenue code,
and
(B) in the case of a New York S termination year, subparagraph (A) of
this paragraph shall apply to the amount of reductions for taxes deter-
mined under subsection (s) of this section.
§ 5. Paragraph 19 of subsection (b) of section 612 of the tax law is
REPEALED.
§ 6. Paragraphs 20 and 21 of subsection (b) of section 612 of the tax
law, paragraph 20 as amended by chapter 606 of the laws of 1984 and
paragraph 21 as amended by section 70 of part A of chapter 59 of the
laws of 2014, are amended to read as follows:
(20) S corporation distributions to the extent not included in federal
gross income for the taxable year because of the application of section
thirteen hundred sixty-eight, subsection (e) of section thirteen hundred
seventy-one or subsection (c) of section thirteen hundred seventy-nine
of the internal revenue code which represent income not previously
subject to tax under this article because the election provided for in
subsection (a) of section six hundred sixty IN EFFECT FOR TAXABLE YEARS
BEGINNING BEFORE JANUARY FIRST, TWO THOUSAND TWENTY-THREE had not been
made. Any such distribution treated in the manner described in paragraph
two of subsection (b) of section thirteen hundred sixty-eight of the
internal revenue code for federal income tax purposes shall be treated
as ordinary income for purposes of this article.
(21) In relation to the disposition of stock or indebtedness of a
corporation which elected under subchapter s of chapter one of the
internal revenue code for any taxable year of such corporation begin-
ning, in the case of a corporation taxable under article nine-A of this
chapter, after December thirty-first, nineteen hundred eighty AND BEFORE
JANUARY FIRST, TWO THOUSAND TWENTY-THREE, the amount required to be
added to federal adjusted gross income pursuant to subsection (n) of
this section.
§ 7. Paragraph 21 of subsection (c) of section 612 of the tax law, as
amended by section 70 of part A of chapter 59 of the laws of 2014, is
amended to read as follows:
S. 8009--A 37 A. 9009--A
(21) In relation to the disposition of stock or indebtedness of a
corporation which elected under subchapter s of chapter one of the
internal revenue code for any taxable year of such corporation begin-
ning, in the case of a corporation taxable under article nine-A of this
chapter, after December thirty-first, nineteen hundred eighty AND BEFORE
JANUARY FIRST, TWO THOUSAND TWENTY-THREE, the amounts required to be
subtracted from federal adjusted gross income pursuant to subsection (n)
of this section.
§ 8. Paragraph 22 of subsection (c) of section 612 of the tax law is
REPEALED.
§ 9. Subsection (e) of section 612 of the tax law, as amended by chap-
ter 166 of the laws of 1991, paragraph 3 as added by chapter 760 of the
laws of 1992, is amended to read as follows:
(e) Modifications of partners and shareholders of S corporations. (1)
Partners and shareholders of S corporations [which are not New York C
corporations]. The amounts of modifications required to be made under
this section by a partner or by a shareholder of an S corporation
[(other than an S corporation which is a New York C corporation)], which
relate to partnership or S corporation items of income, gain, loss or
deduction shall be determined under section six hundred seventeen and,
in the case of a partner of a partnership doing an insurance business as
a member of the New York insurance exchange described in section six
thousand two hundred one of the insurance law, under section six hundred
seventeen-a of this article.
(2) [Shareholders of S corporations which are New York C corporations.
In the case of a shareholder of an S corporation which is a New York C
corporation, the modifications under this section which relate to the
corporation's items of income, loss and deduction shall not apply,
except for the modifications provided under paragraph nineteen of
subsection (b) and paragraph twenty-two of subsection (c) of this
section.
(3)] New York S termination year. In the case of a New York S termi-
nation year, the amounts of the modifications required under this
section which relate to the S corporation's items of income, loss,
deduction and reductions for taxes (as described in paragraphs two and
three of subsection (f) of section thirteen hundred sixty-six of the
internal revenue code) shall be adjusted in the same manner that the S
corporation's items are adjusted under subsection (s) of section six
hundred twelve.
§ 10. Subsection (n) of section 612 of the tax law, as amended by
section 61 of part A of chapter 389 of the laws of 1997, is amended to
read as follows:
(n) Where gain or loss is recognized for federal income tax purposes
upon the disposition of stock or indebtedness of a corporation electing
under subchapter s of chapter one of the internal revenue code
(1) There shall be added to federal adjusted gross income the amount
of increase in basis with respect to such stock or indebtedness pursuant
to subsection (a) of section thirteen hundred seventy-six of the inter-
nal revenue code as such section was in effect for taxable years begin-
ning before January first, nineteen hundred eighty-three and subpara-
graphs (A) and (B) of paragraph one of subsection (a) of section
thirteen hundred sixty-seven of such code, for each taxable year of the
corporation beginning, in the case of a corporation taxable under arti-
cle nine-A of this chapter, after December thirty-first, nineteen
hundred eighty AND BEFORE JANUARY FIRST, TWO THOUSAND TWENTY-THREE, and
in the case of a corporation taxable under FORMER article thirty-two of
S. 8009--A 38 A. 9009--A
this chapter, after December thirty-first, nineteen hundred ninety-six
AND BEFORE JANUARY FIRST, TWO THOUSAND FIFTEEN, for which the election
provided for in subsection (a) of section six hundred sixty of this
article was not in effect, and
(2) There shall be subtracted from federal adjusted gross income
(A) the amount of reduction in basis with respect to such stock or
indebtedness pursuant to subsection (b) of section thirteen hundred
seventy-six of the internal revenue code as such section was in effect
for taxable years beginning before January first, nineteen hundred
eighty-three and subparagraphs (B) and (C) of paragraph two of
subsection (a) of section thirteen hundred sixty-seven of such code, for
each taxable year of the corporation beginning, in the case of a corpo-
ration taxable under article nine-A of this chapter, after December
thirty-first, nineteen hundred eighty AND BEFORE JANUARY FIRST, TWO
THOUSAND TWENTY-THREE, and in the case of a corporation taxable under
FORMER article thirty-two of this chapter, after December thirty-first,
nineteen hundred ninety-six AND BEFORE JANUARY FIRST, TWO THOUSAND
FIFTEEN, for which the election provided for in subsection (a) of
section six hundred sixty of this article was not in effect and
(B) the amount of any modifications to federal gross income with
respect to such stock pursuant to paragraph twenty of subsection (b) of
this section.
§ 11. Paragraph 6 of subsection (c) of section 615 of the tax law is
REPEALED.
§ 12. Subsection (e) of section 615 of the tax law, as amended by
chapter 760 of the laws of 1992, is amended to read as follows:
(e) Modifications of partners and shareholders of S corporations. (1)
Partners and shareholders of S corporations [which are not New York C
corporations]. The amounts of modifications under subsection (c) or
under paragraph (2) or (3) of subsection (d) required to be made by a
partner or by a shareholder of an S corporation [(other than an S corpo-
ration which is a New York C corporation)], with respect to items of
deduction of a partnership or S corporation shall be determined under
section six hundred seventeen.
(2) [Shareholders of S corporations which are New York C corporations.
In the case of a shareholder of an S corporation which is a New York C
corporation, the modifications under this section which relate to the
corporation's items of deduction shall not apply, except for the modifi-
cation provided under paragraph six of subsection (c).
(3)] New York S termination year. In the case of a New York S termi-
nation year, the amounts of the modifications required under this
section which relate to the S corporation's items of deduction shall be
adjusted in the same manner that the S corporation's items are adjusted
under subsection (s) of section six hundred twelve.
§ 13. Subsection (a) of section 617 of the tax law, as amended by
chapter 190 of the laws of 1990, is amended to read as follows:
(a) Partner's and shareholder's modifications. In determining New York
adjusted gross income and New York taxable income of a resident partner
or a resident shareholder of an S corporation [(other than an S corpo-
ration which is a New York C corporation)], any modification described
in subsections (b), (c) or (d) of section six hundred twelve, subsection
(c) of section six hundred fifteen or paragraphs (2) or (3) of
subsection (d) of such section, which relates to an item of partnership
or S corporation income, gain, loss or deduction shall be made in
accordance with the partner's distributive share or the shareholder's
pro rata share, for federal income tax purposes, of the item to which
S. 8009--A 39 A. 9009--A
the modification relates. Where a partner's distributive share or a
shareholder's pro rata share of any such item is not required to be
taken into account separately for federal income tax purposes, the part-
ner's or shareholder's share of such item shall be determined in accord-
ance with his OR HER share, for federal income tax purposes, of partner-
ship or S corporation taxable income or loss generally. In the case of a
New York S termination year, his OR HER pro rata share of any such item
shall be determined under subsection (s) of section six hundred twelve.
§ 14. Subparagraph (E-1) of paragraph 1 of subsection (b) of section
631 of the tax law, as added by section 3 of part C of chapter 57 of the
laws of 2010, is amended to read as follows:
(E-1) in the case of an S corporation [for which an election is in
effect pursuant] SUBJECT to subsection (a) of section six hundred sixty
of this article that terminates its taxable status in New York, any
income or gain recognized on the receipt of payments from an installment
sale contract entered into when the S corporation was subject to tax in
New York, allocated in a manner consistent with the applicable methods
and rules for [allocation] APPORTIONMENT under article nine-A or FORMER
ARTICLE thirty-two of this chapter, in the year that the S corporation
sold its assets.
§ 15. The section heading and paragraph 2 of subsection (a) of section
632 of the tax law, the section heading as amended by chapter 606 of the
laws of 1984, and paragraph 2 of subsection (a) as amended by section 71
of part A of chapter 59 of the laws of 2014, are amended to read as
follows:
Nonresident partners and [electing] shareholders of S corporations.
(2) In determining New York source income of a nonresident shareholder
of an S corporation [where the election provided for in] SUBJECT TO
subsection (a) of section six hundred sixty of this article [is in
effect], there shall be included only the portion derived from or
connected with New York sources of such shareholder's pro rata share of
items of S corporation income, loss and deduction entering into [his]
SUCH SHAREHOLDER'S federal adjusted gross income, increased by
reductions for taxes described in paragraphs two and three of subsection
(f) of section thirteen hundred sixty-six of the internal revenue code,
as such portion shall be determined under regulations of the commission-
er consistent with the applicable methods and rules for [allocation]
APPORTIONMENT under article nine-A of this chapter[, regardless of
whether or not such item or reduction is included in entire net income
under article nine-A for the tax year]. If a nonresident is a sharehold-
er in an S corporation [where the election provided for in] SUBJECT TO
subsection (a) of section six hundred sixty of this article [is in
effect], and the S corporation has distributed an installment obligation
under section 453(h)(1)(A) of the Internal Revenue Code, then any gain
recognized on the receipt of payments from the installment obligation
for federal income tax purposes will be treated as New York source
income allocated in a manner consistent with the applicable methods and
rules for [allocation] APPORTIONMENT under article nine-A of this chap-
ter in the year that the assets were sold. In addition, if the share-
holders of the S corporation have made an election under section
338(h)(10) of the Internal Revenue Code, then any gain recognized on the
deemed asset sale for federal income tax purposes will be treated as New
York source income allocated in a manner consistent with the applicable
methods and rules for [allocation] APPORTIONMENT under article nine-A of
this chapter in the year that the shareholder made the section
338(h)(10) election. For purposes of a section 338(h)(10) election, when
S. 8009--A 40 A. 9009--A
a nonresident shareholder exchanges his or her S corporation stock as
part of the deemed liquidation, any gain or loss recognized shall be
treated as the disposition of an intangible asset and will not increase
or offset any gain recognized on the deemed assets sale as a result of
the section 338(h)(10) election.
§ 16. Subsection (a) of section 632-a of the tax law, as added by
section 1 of part K of chapter 60 of the laws of 2007, is amended to
read as follows:
(a) General. If (1) substantially all of the services of a personal
service corporation or S corporation are performed for or on behalf of
another corporation, partnership, or other entity and (2) the effect of
forming or availing of such personal service corporation or S corpo-
ration is the avoidance or evasion of New York income tax by reducing
the income of, or in the case of a nonresident, reducing the New York
source income of, or securing the benefit of any expense, deduction,
credit, exclusion, or other allowance for, any employee-owner which
would not otherwise be available, then the commissioner may allocate all
income, deductions, credits, exclusions, and other allowances between
such personal service corporation or S corporation (even if such
personal service corporation or S corporation [is taxed under article
nine-A of this chapter or] is not subject to tax in this state) and its
employee-owners, provided such allocation is necessary to prevent avoid-
ance or evasion of New York state income tax or to clearly reflect the
source and the amount of the income of the personal service corporation
or S corporation or any of its employee-owners.
§ 17. Paragraph 2 and subparagraph (A) of paragraph 4 of subsection
(c) of section 658 of the tax law, paragraph 2 as amended by chapter 190
of the laws of 1990, and subparagraph (A) of paragraph 4 as amended by
section 72 of part A of chapter 59 of the laws of 2014, are amended to
read as follows:
(2) S corporations. Every S corporation [for which the election
provided for in] SUBJECT TO subsection (a) of section six hundred sixty
[is in effect] shall make a return for the taxable year setting forth
all items of income, loss and deduction and such other pertinent infor-
mation as the commissioner of taxation and finance may by regulations
and instructions prescribe. Such return shall be filed on or before the
fifteenth day of the third month following the close of each taxable
year.
(A) General. Every entity which is a partnership, other than a public-
ly traded partnership as defined in section 7704 of the federal Internal
Revenue Code, subchapter K limited liability company or an S corporation
[for which the election provided for in subsection (a) of section six
hundred sixty of this part is in effect], which has partners, members or
shareholders who are nonresident individuals, as defined under
subsection (b) of section six hundred five of this article, or C corpo-
rations, and which has any income derived from New York sources, deter-
mined in accordance with the applicable rules of section six hundred
thirty-one of this article as in the case of a nonresident individual,
shall pay estimated tax on such income on behalf of such partners,
members or shareholders in the manner and at the times prescribed by
subsection (c) of section six hundred eighty-five of this article. For
purposes of this paragraph, the term "estimated tax" shall mean a part-
ner's, member's or shareholder's distributive share or pro rata share of
the entity income derived from New York sources, multiplied by the high-
est rate of tax prescribed by section six hundred one of this article
for the taxable year of any partner, member or shareholder who is an
S. 8009--A 41 A. 9009--A
individual taxpayer, or paragraph (a) of subdivision one of section two
hundred ten of this chapter for the taxable year of any partner, member
or shareholder which is a C corporation, whether or not such C corpo-
ration is subject to tax under article nine, nine-A or thirty-three of
this chapter, and reduced by the distributive share or pro rata share of
any credits determined under section one hundred eighty-seven, one
hundred eighty-seven-a, six hundred six or fifteen hundred eleven of
this chapter, whichever is applicable, derived from the entity.
§ 18. Section 660 of the tax law, as amended by chapter 606 of the
laws of 1984, subsections (a) and (h) as amended by section 73 of part A
of chapter 59 of the laws of 2014, paragraph 3 of subsection (b) as
amended by section 51, paragraphs 4 and 5 of subsection (b) as added and
paragraph 6 of subsection (b) as renumbered by section 52 and
subsections (e) and (f) as added and subsection (g) as relettered by
section 53 of part A of chapter 389 of the laws of 1997, subsection (d)
as added by chapter 760 of the laws of 1992, subsection (i) as added by
section 1 of part L of chapter 60 of the laws of 2007 and paragraph 1 of
subsection (i) as amended by section 39 of part T of chapter 59 of the
laws of 2015, is amended to read as follows:
§ 660. [Election by shareholders of S corporations] TAX TREATMENT OF
FEDERAL S CORPORATIONS. (a) [Election.] If a corporation is an eligible
S corporation, the shareholders of the corporation [may elect in the
manner set forth in subsection (b) of this section to] SHALL take into
account, to the extent provided for in this article (or in article thir-
teen of this chapter, in the case of a shareholder which is a taxpayer
under such article), the S corporation items of income, loss, deduction
and reductions for taxes described in paragraphs two and three of
subsection (f) of section thirteen hundred sixty-six of the internal
revenue code which are taken into account for federal income tax
purposes for the taxable year. [No election under this subsection shall
be effective unless all shareholders of the corporation have so
elected.] An eligible S corporation is (i) [an S] A corporation THAT HAS
ELECTED TO BE AN S CORPORATION FOR FEDERAL INCOME TAX PURPOSES PURSUANT
TO SECTION THIRTEEN HUNDRED SIXTY-TWO OF THE INTERNAL REVENUE CODE which
is subject to tax under article nine-A of this chapter, or (ii) [an S] A
corporation THAT HAS ELECTED TO BE AN S CORPORATION FOR FEDERAL INCOME
TAX PURPOSES PURSUANT TO SECTION THIRTEEN HUNDRED SIXTY-TWO OF THE
INTERNAL REVENUE CODE which is the parent of a qualified subchapter S
subsidiary AS DEFINED IN SUBPARAGRAPH (B) OF PARAGRAPH THREE OF
SUBSECTION (B) OF SECTION THIRTEEN HUNDRED SIXTY-ONE OF THE INTERNAL
REVENUE CODE subject to tax under article nine-A[, where the sharehold-
ers of such parent corporation are entitled to make the election under
this subsection by reason of subparagraph three of paragraph (k) of
subdivision nine of section two hundred eight] of this chapter.
(b) [Requirements of election. An election under subsection (a) of
this section shall be made on such form and in such manner as the tax
commission may prescribe by regulation or instruction.
(1) When made. An election under subsection (a) of this section may be
made at any time during the preceding taxable year of the corporation or
at any time during the taxable year of the corporation and on or before
the fifteenth day of the third month of such taxable year.
(2) Certain elections made during first two and one-half months. If an
election made under subsection (a) of this section is made for any taxa-
ble year of the corporation during such year and on or before the
fifteenth day of the third month of such year, such election shall be
treated as made for the following taxable year if
S. 8009--A 42 A. 9009--A
(A) on one or more days in such taxable year before the day on which
the election was made the corporation did not meet the requirements of
subsection (b) of section thirteen hundred sixty-one of the internal
revenue code or
(B) one or more of the shareholders who held stock in the corporation
during such taxable year and before the election was made did not
consent to the election.
(3) Elections made after first two and one-half months. If an election
under subsection (a) of this section is made for any taxable year of the
corporation and such election is made after the fifteenth day of the
third month of such taxable year and on or before the fifteenth day of
the third month of the following taxable year, such election shall be
treated as made for the following taxable year.
(4) Taxable years of two and one-half months or less. For purposes of
this subsection, an election for a taxable year made not later than two
months and fifteen days after the first day of the taxable year shall be
treated as timely made during such year.
(5) Authority to treat late elections, etc., as timely. If (A) an
election under subsection (a) of this section is made for any taxable
year (determined without regard to paragraph three of this subsection)
after the date prescribed by this subsection for making such election
for such taxable year, or if no such election is made for any taxable
year, and
(B) the commissioner determines that there was reasonable cause for
failure to timely make such election, then
(C) the commissioner may treat such an election as timely made for
such taxable year (and paragraph three of this subsection shall not
apply).
(6) Years for which effective. An election under subsection (a) of
this section shall be effective for the taxable year of the corporation
for which it is made and for all succeeding taxable years of the corpo-
ration until such election is terminated under subsection (c) of this
section.
(c)] Termination. An [election under] ELIGIBLE S CORPORATION SHALL
CEASE TO BE SUBJECT TO subsection (a) of this section [shall cease to be
effective
(1)] on the day an election to be an S corporation ceases to be effec-
tive for federal income tax purposes pursuant to subsection (d) of
section thirteen hundred sixty-two of the internal revenue code[, or
(2) if shareholders holding more than one-half of the shares of stock
of the corporation on the day on which the revocation is made revoke
such election in the manner the tax commission may prescribe by regu-
lation,
(A) on the first day of the taxable year of the corporation, if the
revocation is made during such taxable year and on or before the
fifteenth day of the third month thereof, or
(B) on the first day of the following taxable year of the corporation,
if the revocation is made during the taxable year but after the
fifteenth day of the third month thereof, or
(C) on and after the date so specified, if the revocation specifies a
date for revocation which is on or after the day on which the revocation
is made, or
(3) if any person who was not a shareholder of the corporation on the
day on which the election is made becomes a shareholder in the corpo-
ration and affirmatively refuses to consent to such election in the
S. 8009--A 43 A. 9009--A
manner the tax commission may prescribe by regulation, on the day such
person becomes a shareholder].
[(d)] (C) New York S termination year. In the case of a New York S
termination year, the amount of any item of S corporation income, loss
and deduction and reductions for taxes (as described in paragraphs two
and three of subsection (f) of section thirteen hundred sixty-six of the
internal revenue code) required to be taken account of under this arti-
cle shall be adjusted in the same manner that the S corporation's items
which are included in the shareholder's federal adjusted gross income
are adjusted under subsection (s) of section six hundred twelve.
[(e) Inadvertent invalid elections. If (1) an election under
subsection (a) of this section was not effective for the taxable year
for which made (determined without regard to paragraph two of subsection
(b) of this section) by reason of a failure to obtain shareholder
consents,
(2) the commissioner determines that the circumstances resulting in
such ineffectiveness were inadvertent,
(3) no later than a reasonable period of time after discovery of the
circumstances resulting in such ineffectiveness, steps were taken to
acquire the required shareholder consents, and
(4) the corporation, and each person who was a shareholder in the
corporation at any time during the period specified pursuant to this
subsection, agrees to make such adjustments (consistent with the treat-
ment of the corporation as a New York S corporation) as may be required
by the commissioner with respect to such period,
(5) then, notwithstanding the circumstances resulting in such ineffec-
tiveness, such corporation shall be treated as a New York S corporation
during the period specified by the commissioner.
(f)] (D) QUALIFIED SUBCHAPTER S SUBSIDIARIES. IF AN S CORPORATION HAS
ELECTED TO TREAT ITS WHOLLY OWNED SUBSIDIARY AS A QUALIFIED SUBCHAPTER S
SUBSIDIARY FOR FEDERAL INCOME TAX PURPOSES UNDER PARAGRAPH THREE OF
SUBSECTION (B) OF SECTION THIRTEEN HUNDRED SIXTY-ONE OF THE INTERNAL
REVENUE CODE, SUCH ELECTION SHALL BE APPLICABLE FOR NEW YORK STATE TAX
PURPOSES AND
(1) THE ASSETS, LIABILITIES, INCOME, DEDUCTIONS, PROPERTY, PAYROLL,
RECEIPTS, CAPITAL, CREDITS, AND ALL OTHER TAX ATTRIBUTES AND ELEMENTS OF
ECONOMIC ACTIVITY OF THE SUBSIDIARY SHALL BE DEEMED TO BE THOSE OF THE
PARENT CORPORATION,
(2) TRANSACTIONS BETWEEN THE PARENT CORPORATION AND THE SUBSIDIARY,
INCLUDING THE PAYMENT OF INTEREST AND DIVIDENDS, SHALL NOT BE TAKEN INTO
ACCOUNT, AND
(3) GENERAL EXECUTIVE OFFICERS OF THE SUBSIDIARY SHALL BE DEEMED TO BE
GENERAL EXECUTIVE OFFICERS OF THE PARENT CORPORATION.
(E) Validated federal elections. If [(1) an election under subsection
(a) of this section was made for a taxable year or years of a corpo-
ration, which years occur with or within the period for which] the
federal S election of [such] AN ELIGIBLE S corporation has been vali-
dated pursuant to the provisions of subsection (f) of section thirteen
hundred sixty-two of the internal revenue code, [and
(2) the corporation, and each person who was a shareholder in the
corporation at any time during such taxable year or years agrees to make
such adjustments (consistent with the treatment of the corporation as a
New York S corporation) as may be required by the commissioner with
respect to such year or years,
S. 8009--A 44 A. 9009--A
(3) then] such corporation shall be treated as [a New York] AN ELIGI-
BLE S corporation SUBJECT TO SUBSECTION (A) OF THIS SECTION during
[such] THE year or years FOR WHICH SUCH ELECTION HAS BEEN VALIDATED.
[(g) Transitional rule. Any election made under this section (as in
effect for taxable years beginning before January first, nineteen
hundred eighty-three) shall be treated as an election made under
subsection (a) of this section.
(h) Cross reference. For definitions relating to S corporations, see
subdivision one-A of section two hundred eight of this chapter.
(i) Mandated New York S corporation election. (1) Notwithstanding the
provisions in subsection (a) of this section, in the case of an eligible
S corporation for which the election under subsection (a) of this
section is not in effect for the current taxable year, the shareholders
of an eligible S corporation are deemed to have made that election
effective for the eligible S corporation's entire current taxable year,
if the eligible S corporation's investment income for the current taxa-
ble year is more than fifty percent of its federal gross income for such
year. In determining whether an eligible S corporation is deemed to have
made that election, the income of a qualified subchapter S subsidiary
owned directly or indirectly by the eligible S corporation shall be
included with the income of the eligible S corporation.
(2) For the purposes of this subsection, the term "eligible S corpo-
ration" has the same definition as in subsection (a) of this section.
(3) For the purposes of this subsection, the term "investment income"
means the sum of an eligible S corporation's gross income from interest,
dividends, royalties, annuities, rents and gains derived from dealings
in property, including the corporation's share of such items from a
partnership, estate or trust, to the extent such items would be includa-
ble in federal gross income for the taxable year.
(4) Estimated tax payments. When making estimated tax payments
required to be made under this chapter in the current tax year, the
eligible S corporation and its shareholders may rely on the eligible S
corporation's filing status for the prior year. If the eligible S corpo-
ration's filing status changes from the prior tax year the corporation
or the shareholders, as the case may be, which made the payments shall
be entitled to a refund of such estimated tax payments. No additions to
tax with respect to any required declarations or payments of estimated
tax imposed under this chapter shall be imposed on the corporation or
shareholders, whichever is the taxpayer for the current taxable year, if
the corporation or the shareholders file such declarations and make such
estimated tax payments by January fifteenth of the following calendar
year, regardless of whether the taxpayer's tax year is a calendar or a
fiscal year.]
§ 19. Transition rules. Any prior net operating loss conversion
subtraction and net operating loss carryforward that otherwise would
have been allowed under subparagraphs (viii) and (ix), respectively, of
paragraph (a) of subdivision 1 of section 210 of the tax law for the
taxable years beginning on or after January 1, 2023 to any taxpayer that
was a New York C corporation for a taxable year beginning on or after
January 1, 2022 and before January 1, 2023, and that becomes a New York
S corporation for a taxable year beginning on or after January 1, 2023
as a result of the amendments made by this act, shall be held in abey-
ance and be available to such taxpayer if its election to be a federal S
corporation is terminated. Further, any credit carryforwards allowed to
such a taxpayer under section 210-B of the tax law shall be held in
abeyance and be available to such taxpayer if its election to be a
S. 8009--A 45 A. 9009--A
federal S corporation is terminated. However, the taxpayer's years as a
New York S corporation shall be counted for purposes of computing any
time period applicable to the allowance of the prior net operating loss
conversion subtraction or carryforward, the net operating loss
deduction, or any credit carryforward.
§ 20. This act shall take effect immediately and shall apply to taxa-
ble years beginning on or after January 1, 2023.
PART S
Section 1. Subparagraph (i) of paragraph (b) of subdivision 1 of
section 210-B of the tax law, as amended by section 2 of part P of chap-
ter 59 of the laws of 2017, is amended to read as follows:
(i) A credit shall be allowed under this subdivision with respect to
tangible personal property and other tangible property, including build-
ings and structural components of buildings, which are: depreciable
pursuant to section one hundred sixty-seven of the internal revenue
code, have a useful life of four years or more, are acquired by purchase
as defined in section one hundred seventy-nine (d) of the internal
revenue code, have a situs in this state and are (A) principally used by
the taxpayer in the production of goods by manufacturing, processing,
assembling, refining, mining, extracting, farming, agriculture, horti-
culture, floriculture, viticulture or commercial fishing, (B) industrial
waste treatment facilities or air pollution control facilities, used in
the taxpayer's trade or business, (C) research and development property,
or (D) principally used in the ordinary course of the taxpayer's trade
or business as a broker or dealer in connection with the purchase or
sale (which shall include but not be limited to the issuance, entering
into, assumption, offset, assignment, termination, or transfer) of
stocks, bonds or other securities as defined in section four hundred
seventy-five (c)(2) of the Internal Revenue Code, or of commodities as
defined in section four hundred seventy-five (e) of the Internal Revenue
Code, (E) principally used in the ordinary course of the taxpayer's
trade or business of providing investment advisory services for a regu-
lated investment company as defined in section eight hundred fifty-one
of the Internal Revenue Code, or lending, loan arrangement or loan orig-
ination services to customers in connection with the purchase or sale
(which shall include but not be limited to the issuance, entering into,
assumption, offset, assignment, termination, or transfer) of securities
as defined in section four hundred seventy-five (c)(2) of the Internal
Revenue Code, (F) principally used in the ordinary course of the taxpay-
er's business as an exchange registered as a national securities
exchange within the meaning of sections 3(a)(1) and 6(a) of the Securi-
ties Exchange Act of 1934 or a board of trade as defined in subparagraph
one of paragraph (a) of section fourteen hundred ten of the not-for-pro-
fit corporation law or as an entity that is wholly owned by one or more
such national securities exchanges or boards of trade and that provides
automation or technical services thereto, or (G) principally used as a
qualified film production facility including qualified film production
facilities having a situs in an empire zone designated as such pursuant
to article eighteen-B of the general municipal law, where the taxpayer
is providing three or more services to any qualified film production
company using the facility, including such services as a studio lighting
grid, lighting and grip equipment, multi-line phone service, broadband
information technology access, industrial scale electrical capacity,
food services, security services, and heating, ventilation and air
S. 8009--A 46 A. 9009--A
conditioning. For purposes of clauses (D), (E) and (F) of this subpara-
graph, property purchased by a taxpayer affiliated with a regulated
broker, dealer, registered investment advisor, national securities
exchange or board of trade, is allowed a credit under this subdivision
if the property is used by its affiliated regulated broker, dealer,
registered investment advisor, national securities exchange or board of
trade in accordance with this subdivision. For purposes of determining
if the property is principally used in qualifying uses, the uses by the
taxpayer described in clauses (D) and (E) of this subparagraph may be
aggregated. In addition, the uses by the taxpayer, its affiliated regu-
lated broker, dealer and registered investment advisor under either or
both of those clauses may be aggregated. Provided, however, a taxpayer
shall not be allowed the credit provided by clauses (D), (E) and (F) of
this subparagraph unless the property is first placed in service before
October first, two thousand fifteen and (i) eighty percent or more of
the employees performing the administrative and support functions
resulting from or related to the qualifying uses of such equipment are
located in this state or (ii) the average number of employees that
perform the administrative and support functions resulting from or
related to the qualifying uses of such equipment and are located in this
state during the taxable year for which the credit is claimed is equal
to or greater than ninety-five percent of the average number of employ-
ees that perform these functions and are located in this state during
the thirty-six months immediately preceding the year for which the cred-
it is claimed, or (iii) the number of employees located in this state
during the taxable year for which the credit is claimed is equal to or
greater than ninety percent of the number of employees located in this
state on December thirty-first, nineteen hundred ninety-eight or, if the
taxpayer was not a calendar year taxpayer in nineteen hundred ninety-
eight, the last day of its first taxable year ending after December
thirty-first, nineteen hundred ninety-eight. If the taxpayer becomes
subject to tax in this state after the taxable year beginning in nine-
teen hundred ninety-eight, then the taxpayer is not required to satisfy
the employment test provided in the preceding sentence of this subpara-
graph for its first taxable year. For purposes of clause (iii) of this
subparagraph the employment test will be based on the number of employ-
ees located in this state on the last day of the first taxable year the
taxpayer is subject to tax in this state. If the uses of the property
must be aggregated to determine whether the property is principally used
in qualifying uses, then either each affiliate using the property must
satisfy this employment test or this employment test must be satisfied
through the aggregation of the employees of the taxpayer, its affiliated
regulated broker, dealer, and registered investment adviser using the
property. For purposes of clause (A) of this subparagraph, tangible
personal property and other tangible property shall not include property
principally used by the taxpayer (I) in the production or distribution
of electricity, natural gas after extraction from wells, steam, or water
delivered through pipes and mains, OR (II) IN THE CREATION, PRODUCTION
OR REPRODUCTION, IN ANY MEDIUM, OF ANY AUDIO OR VISUAL RECORDING,
INCLUDING BUT NOT LIMITED TO FILMS, TELEVISION SHOWS, COMMERCIALS, AND
MUSICAL RECORDINGS, OR IN THE DUPLICATION, FOR PURPOSES OF BROADCAST IN
ANY MEDIUM, OF A MASTER OF ANY AUDIO OR VISUAL RECORDING, INCLUDING BUT
NOT LIMITED TO FILMS, TELEVISION SHOWS, COMMERCIALS, AND MUSICAL
RECORDINGS.
S. 8009--A 47 A. 9009--A
§ 2. Subparagraph (A) of paragraph 2 of subsection (a) of section 606
of the tax law, as amended by section 3 of part P of chapter 59 of the
laws of 2017, is amended to read as follows:
(A) A credit shall be allowed under this subsection with respect to
tangible personal property and other tangible property, including build-
ings and structural components of buildings, which are: depreciable
pursuant to section one hundred sixty-seven of the internal revenue
code, have a useful life of four years or more, are acquired by purchase
as defined in section one hundred seventy-nine (d) of the internal
revenue code, have a situs in this state and are (i) principally used by
the taxpayer in the production of goods by manufacturing, processing,
assembling, refining, mining, extracting, farming, agriculture, horti-
culture, floriculture, viticulture or commercial fishing, (ii) indus-
trial waste treatment facilities or air pollution control facilities,
used in the taxpayer's trade or business, (iii) research and development
property, (iv) principally used in the ordinary course of the taxpayer's
trade or business as a broker or dealer in connection with the purchase
or sale (which shall include but not be limited to the issuance, enter-
ing into, assumption, offset, assignment, termination, or transfer) of
stocks, bonds or other securities as defined in section four hundred
seventy-five (c)(2) of the Internal Revenue Code, or of commodities as
defined in section 475(e) of the Internal Revenue Code, (v) principally
used in the ordinary course of the taxpayer's trade or business of
providing investment advisory services for a regulated investment compa-
ny as defined in section eight hundred fifty-one of the Internal Revenue
Code, or lending, loan arrangement or loan origination services to
customers in connection with the purchase or sale (which shall include
but not be limited to the issuance, entering into, assumption, offset,
assignment, termination, or transfer) of securities as defined in
section four hundred seventy-five (c)(2) of the Internal Revenue Code,
or (vi) principally used as a qualified film production facility includ-
ing qualified film production facilities having a situs in an empire
zone designated as such pursuant to article eighteen-B of the general
municipal law, where the taxpayer is providing three or more services to
any qualified film production company using the facility, including such
services as a studio lighting grid, lighting and grip equipment, multi-
line phone service, broadband information technology access, industrial
scale electrical capacity, food services, security services, and heat-
ing, ventilation and air conditioning. For purposes of clauses (iv) and
(v) of this subparagraph, property purchased by a taxpayer affiliated
with a regulated broker, dealer, or registered investment adviser is
allowed a credit under this subsection if the property is used by its
affiliated regulated broker, dealer or registered investment adviser in
accordance with this subsection. For purposes of determining if the
property is principally used in qualifying uses, the uses by the taxpay-
er described in clauses (iv) and (v) of this subparagraph may be aggre-
gated. In addition, the uses by the taxpayer, its affiliated regulated
broker, dealer and registered investment adviser under either or both of
those clauses may be aggregated. Provided, however, a taxpayer shall not
be allowed the credit provided by clauses (iv) and (v) of this subpara-
graph unless (I) eighty percent or more of the employees performing the
administrative and support functions resulting from or related to the
qualifying uses of such equipment are located in this state, or (II) the
average number of employees that perform the administrative and support
functions resulting from or related to the qualifying uses of such
equipment and are located in this state during the taxable year for
S. 8009--A 48 A. 9009--A
which the credit is claimed is equal to or greater than ninety-five
percent of the average number of employees that perform these functions
and are located in this state during the thirty-six months immediately
preceding the year for which the credit is claimed, or (III) the number
of employees located in this state during the taxable year for which the
credit is claimed is equal to or greater than ninety percent of the
number of employees located in this state on December thirty-first,
nineteen hundred ninety-eight or, if the taxpayer was not a calendar
year taxpayer in nineteen hundred ninety-eight, the last day of its
first taxable year ending after December thirty-first, nineteen hundred
ninety-eight. If the taxpayer becomes subject to tax in this state after
the taxable year beginning in nineteen hundred ninety-eight, then the
taxpayer is not required to satisfy the employment test provided in the
preceding sentence of this subparagraph for its first taxable year. For
the purposes of clause (III) of this subparagraph the employment test
will be based on the number of employees located in this state on the
last day of the first taxable year the taxpayer is subject to tax in
this state. If the uses of the property must be aggregated to determine
whether the property is principally used in qualifying uses, then either
each affiliate using the property must satisfy this employment test or
this employment test must be satisfied through the aggregation of the
employees of the taxpayer, its affiliated regulated broker, dealer, and
registered investment adviser using the property. For purposes of clause
(i) of this subparagraph, tangible personal property and other tangible
property shall not include property principally used by the taxpayer (A)
in the production or distribution of electricity, natural gas after
extraction from wells, steam, or water delivered through pipes and
mains, OR (B) IN THE CREATION, PRODUCTION OR REPRODUCTION, IN ANY MEDI-
UM, OF ANY AUDIO OR VISUAL RECORDING, INCLUDING BUT NOT LIMITED TO
FILMS, TELEVISION SHOWS, COMMERCIALS, AND MUSICAL RECORDINGS, OR IN THE
DUPLICATION, FOR PURPOSES OF BROADCAST IN ANY MEDIUM, OF A MASTER OF ANY
AUDIO OR VISUAL RECORDING, INCLUDING BUT NOT LIMITED TO FILMS, TELE-
VISION SHOWS, COMMERCIALS, AND MUSICAL RECORDINGS.
§ 3. This act shall take effect immediately, and shall apply to prop-
erty placed in service on or after January 1, 2023.
PART T
Section 1. Section 301-b of the tax law is amended by adding a new
subdivision (j) to read as follows:
(J) EXEMPTION FOR TUGBOATS AND TOWBOATS. THE USE BY A TUGBOAT OR
TOWBOAT OF MOTOR FUEL, DIESEL MOTOR FUEL, OR RESIDUAL PETROLEUM PRODUCT.
PROVIDED, THAT THE COMMISSIONER SHALL REQUIRE SUCH DOCUMENTARY PROOF TO
QUALIFY FOR ANY EXEMPTION PROVIDED HEREUNDER AS THE COMMISSIONER DEEMS
APPROPRIATE.
§ 2. The opening paragraph of section 301-c of the tax law, as amended
by section 5 of part W-1 of chapter 109 of the laws of 2006, is amended
to read as follows:
A subsequent purchaser shall be eligible for reimbursement of tax with
respect to the following gallonage, subsequently sold by such purchaser
in accordance with subdivision (a), (b), (e), (h), (j), (k), (n) or (o)
of this section or used by such purchaser in accordance with subdivision
(c), (d), (f), (g), (i), (l) [or], (m) OR (Q) of this section, which
gallonage has been included in the measure of the tax imposed by this
article on a petroleum business:
S. 8009--A 49 A. 9009--A
§ 3. The opening paragraph of section 301-c of the tax law, as amended
by chapter 468 of the laws of 2000, is amended to read as follows:
A subsequent purchaser shall be eligible for reimbursement of tax with
respect to the following gallonage, subsequently sold by such purchaser
in accordance with subdivision (a), (b), (e), (h), (j) or (k) of this
section or used by such purchaser in accordance with subdivision (c),
(d), (f), (g), (i), (l) [or], (m) OR (Q) of this section, which gallo-
nage has been included in the measure of the tax imposed by this article
on a petroleum business:
§ 4. Section 301-c of the tax law is amended by adding a new subdivi-
sion (q) to read as follows:
(Q) REIMBURSEMENT FOR TUGBOATS AND TOWBOATS. A USE BY A TUGBOAT OR
TOWBOAT OF MOTOR FUEL, DIESEL MOTOR FUEL, OR RESIDUAL PETROLEUM PRODUCT.
THIS REIMBURSEMENT MAY BE CLAIMED ONLY WHERE (1) ANY TAX IMPOSED PURSU-
ANT TO THIS ARTICLE HAS BEEN PAID WITH RESPECT TO SUCH GALLONAGE AND THE
ENTIRE AMOUNT OF SUCH TAX HAS BEEN ABSORBED BY SUCH PURCHASER, AND (2)
SUCH TUGBOAT OR TOWBOAT POSSESSES DOCUMENTARY PROOF SATISFACTORY TO THE
COMMISSIONER EVIDENCING THE ABSORPTION BY IT OF THE ENTIRE AMOUNT OF
SUCH TAX. PROVIDED, THAT THE COMMISSIONER SHALL REQUIRE SUCH DOCUMENTARY
PROOF TO QUALIFY FOR ANY REIMBURSEMENT PROVIDED HEREUNDER AS THE COMMIS-
SIONER DEEMS APPROPRIATE.
§ 5. This act shall take effect September 1, 2022, and shall apply to
uses of motor fuel, diesel motor fuel and residual petroleum product on
and after such date; provided however that the amendments to the opening
paragraph of section 301-c of the tax law made by section two of this
act shall be subject to the expiration and reversion of such paragraph
pursuant to section 19 of part W-1 of chapter 109 of the laws of 2006,
as amended, when upon such date the provisions of section three of this
act shall take effect.
PART U
Section 1. Subparagraph (i) of the opening paragraph of section 1210
of the tax law is REPEALED and a new subparagraph (i) is added to read
as follows:
(I) WITH RESPECT TO A CITY OF ONE MILLION OR MORE AND THE FOLLOWING
COUNTIES: (1) ANY SUCH CITY HAVING A POPULATION OF ONE MILLION OR MORE
IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDI-
NANCES OR RESOLUTIONS IMPOSING SUCH TAXES IN ANY SUCH CITY, AT THE RATE
OF FOUR AND ONE-HALF PERCENT;
(2) THE FOLLOWING COUNTIES THAT IMPOSE TAXES DESCRIBED IN SUBDIVISION
(A) OF THIS SECTION AT THE RATE OF THREE PERCENT AS AUTHORIZED ABOVE IN
THIS PARAGRAPH ARE HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND
AMEND LOCAL LAWS, ORDINANCES, OR RESOLUTIONS IMPOSING SUCH TAXES AT
ADDITIONAL RATES, IN QUARTER PERCENT INCREMENTS, NOT TO EXCEED THE
FOLLOWING RATES, WHICH RATES ARE ADDITIONAL TO THE THREE PERCENT RATE
AUTHORIZED ABOVE IN THIS PARAGRAPH:
(A) ONE PERCENT - ALBANY, BROOME, CATTARAUGUS, CAYUGA, CHAUTAUQUA,
CHEMUNG, CHENANGO, CLINTON, COLUMBIA, CORTLAND, DELAWARE, DUTCHESS,
ESSEX, FRANKLIN, FULTON, GENESEE, GREENE, HAMILTON, JEFFERSON, LEWIS,
LIVINGSTON, MADISON, MONROE, MONTGOMERY, NIAGARA, ONONDAGA, ONTARIO,
ORANGE, ORLEANS, OSWEGO, OTSEGO, PUTNAM, RENSSELAER, ROCKLAND, ST.
LAWRENCE, SARATOGA, SCHENECTADY, SCHOHARIE, SCHUYLER, SENECA, STEUBEN,
SUFFOLK, SULLIVAN, TIOGA, TOMPKINS, ULSTER, WARREN, WASHINGTON, WAYNE,
WESTCHESTER, WYOMING, YATES;
(B) ONE AND ONE-QUARTER PERCENT - HERKIMER, NASSAU;
S. 8009--A 50 A. 9009--A
(C) ONE AND ONE-HALF PERCENT - ALLEGANY;
(D) ONE AND THREE-QUARTERS PERCENT - ERIE, ONEIDA.
(E) PROVIDED, HOWEVER, THAT (I) THE COUNTY OF ROCKLAND MAY IMPOSE
ADDITIONAL RATES OF FIVE-EIGHTHS PERCENT AND THREE-EIGHTHS PERCENT, IN
LIEU OF IMPOSING SUCH ADDITIONAL RATE IN QUARTER PERCENT INCREMENTS;
(II) THE COUNTY OF ONTARIO MAY IMPOSE ADDITIONAL RATES OF ONE-EIGHTH
PERCENT AND THREE-EIGHTHS PERCENT, IN LIEU OF IMPOSING SUCH ADDITIONAL
RATE IN QUARTER PERCENT INCREMENTS; (III) THREE-QUARTERS PERCENT OF THE
ADDITIONAL RATE AUTHORIZED TO BE IMPOSED BY THE COUNTY OF NASSAU SHALL
BE SUBJECT TO THE LIMITATION SET FORTH IN SECTION TWELVE HUNDRED SIXTY-
TWO-E OF THIS ARTICLE.
§ 2. Subparagraph (ii) of the opening paragraph of section 1210 of the
tax law is REPEALED and a new subparagraph (ii) is added to read as
follows:
(II) THE FOLLOWING CITIES THAT IMPOSE TAXES DESCRIBED IN SUBDIVISION
(A) OF THIS SECTION AT THE RATE OF ONE AND ONE-HALF PERCENT OR HIGHER AS
AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH CITIES ARE HEREBY FURTHER
AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES, OR
RESOLUTIONS IMPOSING SUCH TAXES AT ADDITIONAL RATES, IN QUARTER PERCENT
INCREMENTS, NOT TO EXCEED THE FOLLOWING RATES, WHICH RATES ARE ADDI-
TIONAL TO THE ONE AND ONE-HALF PERCENT OR HIGHER RATES AUTHORIZED ABOVE
IN THIS PARAGRAPH:
(1) ONE PERCENT - MOUNT VERNON; NEW ROCHELLE; OSWEGO; WHITE PLAINS;
(2) ONE AND ONE-QUARTER PERCENT - NONE;
(3) ONE AND ONE-HALF PERCENT - YONKERS.
§ 3. Subparagraphs (iii) and (iv) of the opening paragraph of section
1210 of the tax law are REPEALED and a new subparagraph (iii) is added
to read as follows:
(III) THE MAXIMUM RATE REFERRED TO IN SECTION TWELVE HUNDRED TWENTY-
FOUR OF THIS ARTICLE SHALL BE CALCULATED WITHOUT REFERENCE TO THE ADDI-
TIONAL RATES AUTHORIZED FOR COUNTIES, OTHER THAN THE COUNTIES OF CAYUGA,
CORTLAND, FULTON, MADISON, AND OTSEGO, IN CLAUSE TWO OF SUBPARAGRAPH (I)
AND THE CITIES IN SUBPARAGRAPH (II) OF THIS PARAGRAPH.
§ 4. Section 1210 of the tax law is amended by adding a new subdivi-
sion (p) to read as follows:
(P) NOTWITHSTANDING ANY PROVISION OF THIS SECTION OR ANY OTHER LAW TO
THE CONTRARY, A COUNTY AUTHORIZED TO IMPOSE AN ADDITIONAL RATE OR RATES
OF SALES AND COMPENSATING USE TAXES BY CLAUSE TWO OF SUBPARAGRAPH (I) OF
THE OPENING PARAGRAPH OF THIS SECTION, OR A CITY, OTHER THAN THE CITY OF
MOUNT VERNON, AUTHORIZED TO IMPOSE AN ADDITIONAL RATE OF SUCH TAXES BY
SUBPARAGRAPH (II) OF SUCH OPENING PARAGRAPH, MAY ADOPT A LOCAL LAW,
ORDINANCE, OR RESOLUTION BY A MAJORITY VOTE OF ITS GOVERNING BODY IMPOS-
ING SUCH RATE OR RATES FOR A PERIOD NOT TO EXCEED TWO YEARS, AND ANY
SUCH PERIOD MUST END ON NOVEMBER THIRTIETH OF AN ODD-NUMBERED YEAR.
NOTWITHSTANDING THE PRECEDING SENTENCE, THE CITY OF WHITE PLAINS IS
AUTHORIZED TO EXCEED SUCH TWO-YEAR LIMITATION TO IMPOSE THE TAX AUTHOR-
IZED BY SUBPARAGRAPH (II) OF SUCH OPENING PARAGRAPH FOR THE PERIOD
COMMENCING ON SEPTEMBER FIRST, TWO THOUSAND TWENTY-THREE AND ENDING ON
NOVEMBER THIRTIETH, TWO THOUSAND TWENTY-FIVE. ANY SUCH LOCAL LAW, ORDI-
NANCE, OR RESOLUTION SHALL ALSO BE SUBJECT TO THE PROVISIONS OF SUBDIVI-
SIONS (D) AND (E) OF THIS SECTION.
§ 5. Section 1210-E of the tax law is REPEALED.
§ 6. Subdivisions (d), (e), (f), (g), (h), (i), (j), (k), (l), (m),
(n), (o), (p), (q), (r), (s), (t), (u), (v), (w), (x), (y), (z), (z-1),
(aa), (bb), (cc), (dd), (ee), (ff), (gg), (hh), (ii) and (jj) of section
1224 of the tax law are REPEALED.
S. 8009--A 51 A. 9009--A
§ 7. Section 1224 of the tax law is amended by adding three new subdi-
visions (d), (e), and (f) to read as follows:
(D) FOR PURPOSES OF THIS SECTION, THE TERM "PRIOR RIGHT" SHALL MEAN
THE PREFERENTIAL RIGHT TO IMPOSE ANY TAX DESCRIBED IN SECTIONS TWELVE
HUNDRED TWO AND TWELVE HUNDRED THREE, OR TWELVE HUNDRED TEN AND TWELVE
HUNDRED ELEVEN, OF THIS ARTICLE AND THEREBY TO PREEMPT SUCH TAX AND TO
PRECLUDE ANOTHER MUNICIPAL CORPORATION FROM IMPOSING OR CONTINUING THE
IMPOSITION OF SUCH TAX TO THE EXTENT THAT SUCH RIGHT IS EXERCISED.
HOWEVER, THE RIGHT OF PREEMPTION SHALL ONLY APPLY WITHIN THE TERRITORIAL
LIMITS OF THE TAXING JURISDICTION HAVING THE RIGHT OF PREEMPTION.
(E) EACH OF THE FOLLOWING COUNTIES AND CITIES SHALL HAVE THE SOLE
RIGHT TO IMPOSE THE FOLLOWING ADDITIONAL RATE OF SALES AND COMPENSATING
USE TAXES IN EXCESS OF THREE PERCENT THAT SUCH COUNTY OR CITY IS AUTHOR-
IZED TO IMPOSE PURSUANT TO CLAUSE TWO OF SUBPARAGRAPH (I) OR SUBPARA-
GRAPH (II) OF THE OPENING PARAGRAPH OF SECTION TWELVE HUNDRED TEN OF
THIS ARTICLE. SUCH ADDITIONAL RATES OF TAX SHALL NOT BE SUBJECT TO
PREEMPTION.
(1) COUNTIES:
(A) ONE PERCENT - ALBANY, BROOME, CATTARAUGUS, CHAUTAUQUA, CHEMUNG,
CHENANGO, CLINTON, COLUMBIA, DELAWARE, DUTCHESS, ESSEX, FRANKLIN, GENE-
SEE, GREENE, HAMILTON, JEFFERSON, LEWIS, LIVINGSTON, MONROE, MONTGOMERY,
NIAGARA, ONONDAGA, ONTARIO, ORANGE, ORLEANS, OSWEGO, PUTNAM, RENSSELAER,
ROCKLAND, ST. LAWRENCE, SARATOGA, SCHENECTADY, SCHOHARIE, SCHUYLER,
SENECA, STEUBEN, SUFFOLK, SULLIVAN, TIOGA, TOMPKINS, ULSTER, WARREN,
WASHINGTON, WAYNE, WESTCHESTER, WYOMING, YATES;
(B) ONE AND ONE-QUARTER PERCENT - HERKIMER, NASSAU;
(C) ONE AND ONE-HALF PERCENT - ALLEGANY;
(D) ONE AND THREE-QUARTERS PERCENT - ERIE, ONEIDA.
(E) PROVIDED, HOWEVER, THAT THE COUNTY OF WESTCHESTER SHALL HAVE THE
SOLE RIGHT TO IMPOSE THE ADDITIONAL ONE PERCENT RATE OF TAX WHICH SUCH
COUNTY IS AUTHORIZED TO IMPOSE PURSUANT TO THE AUTHORITY OF CLAUSE TWO
OF SUBPARAGRAPH (I) OF THE OPENING PARAGRAPH OF SECTION TWELVE HUNDRED
TEN OF THIS ARTICLE IN THE AREA OF THE COUNTY OUTSIDE THE CITIES OF
MOUNT VERNON, NEW ROCHELLE, WHITE PLAINS, AND YONKERS.
(2) CITIES:
(A) ONE-QUARTER OF ONE PERCENT - ROME;
(B) ONE-HALF OF ONE PERCENT - NONE;
(C) THREE-QUARTERS OF ONE PERCENT - NONE;
(D) ONE PERCENT - MOUNT VERNON, NEW ROCHELLE, WHITE PLAINS;
(E) ONE AND ONE-QUARTER PERCENT - NONE;
(F) ONE AND ONE-HALF PERCENT - YONKERS.
(F) EACH OF THE FOLLOWING CITIES IS AUTHORIZED TO PREEMPT THE TAXES
IMPOSED BY THE COUNTY IN WHICH IT IS LOCATED PURSUANT TO THE AUTHORITY
OF SECTION TWELVE HUNDRED TEN OF THIS ARTICLE, TO THE EXTENT OF ONE-HALF
THE MAXIMUM AGGREGATE RATE AUTHORIZED UNDER SECTION TWELVE HUNDRED TEN
OF THIS ARTICLE, INCLUDING THE ADDITIONAL RATE THAT THE COUNTY IN WHICH
SUCH CITY IS LOCATED IS AUTHORIZED TO IMPOSE: AUBURN, IN CAYUGA COUNTY;
CORTLAND, IN CORTLAND COUNTY; GLOVERSVILLE AND JOHNSTOWN, IN FULTON
COUNTY; ONEIDA, IN MADISON COUNTY; ONEONTA, IN OTSEGO COUNTY. AS OF THE
DATE THIS SUBDIVISION TAKES EFFECT, ANY SUCH PREEMPTION BY SUCH A CITY
IN EFFECT ON SUCH DATE SHALL CONTINUE IN FULL FORCE AND EFFECT UNTIL THE
EFFECTIVE DATE OF A LOCAL LAW, ORDINANCE, OR RESOLUTION ADOPTED OR
AMENDED BY THE CITY TO CHANGE SUCH PREEMPTION. ANY PREEMPTION BY SUCH A
CITY PURSUANT TO THIS SUBDIVISION THAT TAKES EFFECT AFTER THE EFFECTIVE
DATE OF THIS SUBDIVISION SHALL BE SUBJECT TO THE NOTICE REQUIREMENTS IN
S. 8009--A 52 A. 9009--A
SECTION TWELVE HUNDRED TWENTY-THREE OF THIS SUBPART AND TO THE OTHER
REQUIREMENTS OF THIS ARTICLE.
§ 8. Section 1262-g of the tax law, as amended by section 2 of item DD
of subpart C of part XXX of chapter 58 of the laws of 2020, is amended
to read as follows:
§ 1262-g. Oneida county allocation and distribution of net collections
from the additional [one percent rate] RATES of sales and compensating
use taxes. Notwithstanding any contrary provision of law, (A) if the
county of Oneida imposes sales and compensating use taxes at a rate
which is one percent additional to the three percent rate authorized by
section twelve hundred ten of this article, as authorized by such
section, [(a)] (I) where a city in such county imposes tax pursuant to
the authority of subdivision (a) of such section twelve hundred ten,
such county shall allocate, distribute and pay in cash quarterly to such
city one-half of the net collections attributable to such additional one
percent rate of the county's taxes collected in such city's boundaries;
[(b)] (II) where a city in such county does not impose tax pursuant to
the authority of such subdivision (a) of such section twelve hundred
ten, such county shall allocate, distribute and pay in cash quarterly to
such city not so imposing tax a portion of the net collections attribut-
able to one-half of the county's additional one percent rate of tax
calculated on the basis of the ratio which such city's population bears
to the county's total population, such populations as determined in
accordance with the latest decennial federal census or special popu-
lation census taken pursuant to section twenty of the general municipal
law completed and published prior to the end of the quarter for which
the allocation is made, which special census must include the entire
area of the county; [and (c)] provided, however, that such county shall
dedicate the first one million five hundred thousand dollars of net
collections attributable to such additional one percent rate of tax
received by such county after the county receives in the aggregate eigh-
teen million five hundred thousand dollars of net collections from such
additional one percent rate of tax [imposed for any of the periods:
September first, two thousand twelve through August thirty-first, two
thousand thirteen; September first, two thousand thirteen through August
thirty-first, two thousand fourteen; and September first, two thousand
fourteen through August thirty-first, two thousand fifteen; September
first, two thousand fifteen through August thirty-first, two thousand
sixteen; and September first, two thousand sixteen through August thir-
ty-first, two thousand seventeen; September first, two thousand seven-
teen through August thirty-first, two thousand eighteen; September
first, two thousand eighteen through August thirty-first, two thousand
twenty; and September first, two thousand twenty through August thirty-
first, two thousand twenty-three,] to an allocation on a per capita
basis, utilizing figures from the latest decennial federal census or
special population census taken pursuant to section twenty of the gener-
al municipal law, completed and published prior to the end of the year
for which such allocation is made, which special census must include the
entire area of such county, to be allocated and distributed among the
towns of Oneida county by appropriation of its board of legislators;
provided, further, that nothing herein shall require such board of
legislators to make any such appropriation until it has been notified by
any town by appropriate resolution and, in any case where there is a
village wholly or partly located within a town, a resolution of every
such village, embodying the agreement of such town and village or
villages upon the amount of such appropriation to be distributed to such
S. 8009--A 53 A. 9009--A
village or villages out of the allocation to the town or towns in which
it is located. (B) IF THE COUNTY OF ONEIDA IMPOSES SALES AND COMPENSAT-
ING USE TAXES AT A RATE WHICH IS ONE AND THREE-QUARTERS PERCENT ADDI-
TIONAL TO THE THREE PERCENT RATE AUTHORIZED BY SECTION TWELVE HUNDRED
TEN OF THIS ARTICLE, AS AUTHORIZED PURSUANT TO CLAUSE TWO OF SUBPARA-
GRAPH (I) OF THE OPENING PARAGRAPH OF SECTION TWELVE HUNDRED TEN OF THIS
ARTICLE, NET COLLECTIONS ATTRIBUTABLE TO THE ADDITIONAL THREE-QUARTERS
PERCENT OF SUCH ADDITIONAL RATE SHALL NOT BE SUBJECT TO ANY REVENUE
DISTRIBUTION AGREEMENT ENTERED INTO BY THE COUNTY AND THE CITIES IN THE
COUNTY PURSUANT TO THE AUTHORITY OF SUBDIVISION (C) OF SECTION TWELVE
HUNDRED SIXTY-TWO OF THIS PART.
§ 9. The opening paragraph of section 1262-r of the tax law, as added
by chapter 37 of the laws of 2006, is amended to read as follows:
(1) NOTWITHSTANDING ANY CONTRARY PROVISION OF LAW, IF THE COUNTY OF
ONTARIO IMPOSES THE ADDITIONAL ONE-EIGHTH OF ONE PERCENT AND THE ADDI-
TIONAL THREE-EIGHTHS OF ONE PERCENT RATES OF TAX AUTHORIZED PURSUANT TO
CLAUSE TWO OF SUBPARAGRAPH (I) OF THE OPENING PARAGRAPH OF SECTION
TWELVE HUNDRED TEN OF THIS ARTICLE, NET COLLECTIONS FROM THE SUCH ADDI-
TIONAL THREE-EIGHTHS OF ONE PERCENT RATE OF SUCH TAXES SHALL BE SET
ASIDE FOR COUNTY PURPOSES AND SHALL NOT BE SUBJECT TO ANY AGREEMENT
ENTERED INTO BY THE COUNTY AND THE CITIES IN THE COUNTY PURSUANT TO THE
AUTHORITY OF SUBDIVISION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO OF THIS
PART OR THIS SECTION.
(2) Notwithstanding the provisions of subdivision (c) of section
twelve hundred sixty-two of this part to the contrary, if the cities of
Canandaigua and Geneva in the county of Ontario do not impose sales and
compensating use taxes pursuant to the authority of section twelve
hundred ten of this article and such cities and county enter into an
agreement pursuant to the authority of subdivision (c) of section twelve
hundred sixty-two of this part to be effective March first, two thousand
six, such agreement may provide that:
§ 10. The tax law is amended by adding a new section 1262-v to read as
follows:
§ 1262-V. DISPOSITION OF NET COLLECTIONS FROM THE ADDITIONAL RATE OF
SALES AND COMPENSATING USE TAX IN CLINTON COUNTY. NOTWITHSTANDING ANY
CONTRARY PROVISION OF LAW, IF THE COUNTY OF CLINTON IMPOSES THE ADDI-
TIONAL ONE PERCENT RATE OF SALES AND COMPENSATING USE TAXES AUTHORIZED
PURSUANT TO CLAUSE TWO OF SUBPARAGRAPH (I) OF THE OPENING PARAGRAPH OF
SECTION TWELVE HUNDRED TEN OF THIS ARTICLE, NET COLLECTIONS FROM SUCH
ADDITIONAL RATE SHALL BE PAID TO THE COUNTY AND THE COUNTY SHALL SET
ASIDE SUCH NET COLLECTIONS AND USE THEM SOLELY FOR COUNTY PURPOSES. SUCH
NET COLLECTIONS SHALL NOT BE SUBJECT TO ANY REVENUE DISTRIBUTION AGREE-
MENT ENTERED INTO BY THE COUNTY AND THE CITY IN THE COUNTY PURSUANT TO
THE AUTHORITY OF SUBDIVISION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO OF
THIS PART.
§ 11. Section 1262-s of the tax law, as amended by section 3 of item U
of subpart C of part XXX of chapter 58 of the laws of 2020, is amended
to read as follows:
§ 1262-s. Disposition of net collections from the additional one-quar-
ter of one percent rate of sales and compensating use taxes in the coun-
ty of Herkimer. Notwithstanding any contrary provision of law, if the
county of Herkimer imposes [the additional] SALES AND COMPENSATING USE
TAX AT A RATE THAT IS ONE AND one-quarter [of one] percent [rate of
sales and compensating use taxes] ADDITIONAL TO THE THREE PERCENT RATE
AUTHORIZED BY SECTION TWELVE HUNDRED TEN OF THIS ARTICLE AS authorized
by [section twelve hundred ten-E] CLAUSE TWO OF SUBPARAGRAPH (I) OF THE
S. 8009--A 54 A. 9009--A
OPENING PARAGRAPH OF SECTION TWELVE HUNDRED TEN of this article [for all
or any portion of the period beginning December first, two thousand
seven and ending November thirtieth, two thousand twenty-three], the
county shall use all net collections [from such] ATTRIBUTABLE TO THE
additional one-quarter [of one] percent OF SUCH ADDITIONAL rate to pay
the county's expenses for the construction of additional correctional
facilities. The net collections from [the] SUCH ADDITIONAL ONE-QUARTER
PERCENT OF SUCH additional rate [imposed pursuant to section twelve
hundred ten-E of this article] shall be deposited in a special fund to
be created by such county separate and apart from any other funds and
accounts of the county. Any and all remaining net collections from such
additional tax, after the expenses of such construction are paid, shall
be deposited by the county of Herkimer in the general fund of such coun-
ty for any county purpose.
§ 12. The tax law is amended by adding a new section 1265 to read as
follows:
§ 1265. REFERENCES TO CERTAIN PROVISIONS AUTHORIZING ADDITIONAL RATES
OR TO EXPIRATIONS OF A PERIOD. NOTWITHSTANDING ANY PROVISION OF LAW TO
THE CONTRARY: (A) ANY REFERENCE IN ANY SECTION OF THIS CHAPTER OR OTHER
LAW, OR IN ANY LOCAL LAW, ORDINANCE, OR RESOLUTION ADOPTED PURSUANT TO
THE AUTHORITY OF THIS ARTICLE, TO NET COLLECTIONS OR REVENUES FROM A TAX
IMPOSED BY A COUNTY OR CITY PURSUANT TO THE AUTHORITY OF A CLAUSE, OR TO
A SUBCLAUSE OF A CLAUSE, OF SUBPARAGRAPH (I) OR (II) OF THE OPENING
PARAGRAPH OF SECTION TWELVE HUNDRED TEN OF THIS ARTICLE REPEALED BY
SECTION ONE OR TWO OF A PART OF A CHAPTER OF THE LAWS OF TWO THOUSAND
TWENTY-TWO THAT ADDED THIS SECTION OR PURSUANT TO SECTION TWELVE HUNDRED
TEN-E OF THIS ARTICLE REPEALED BY SECTION FIVE OF SUCH PART SHALL BE
DEEMED TO BE A REFERENCE TO NET COLLECTIONS OR REVENUES FROM A TAX
IMPOSED BY THAT COUNTY OR CITY PURSUANT TO THE AUTHORITY OF THE EQUIV-
ALENT PROVISION OF CLAUSE TWO OF SUBPARAGRAPH (I) OR TO SUBPARAGRAPH
(II) OF THE OPENING PARAGRAPH OF SUCH SECTION TWELVE HUNDRED TEN AS
ADDED BY SUCH SECTION ONE OR TWO OF SUCH PART OF A CHAPTER OF THE LAWS
OF TWO THOUSAND TWENTY-TWO; (B) ANY REFERENCE IN THIS CHAPTER OR IN ANY
OTHER LAW RELATING TO THE EXPIRATION OF A PROVISION CONCERNING THE
DISTRIBUTION OF REVENUE FROM THE TAXES AUTHORIZED TO BE IMPOSED BY THE
OPENING PARAGRAPH OF SECTION TWELVE HUNDRED TEN OF THIS ARTICLE SHALL BE
DISREGARDED, AND SUCH PROVISION SHALL CONTINUE IN EFFECT UNLESS LATER
AMENDED OR REPEALED.
§ 13. This act shall take effect immediately.
PART V
Section 1. Subdivision (c) of section 1101 of the tax law, as added
by chapter 93 of the laws of 1965, paragraphs 2, 3, 4 and 6 as amended
by section 2 and paragraph 8 as added by section 3 of part AA of chapter
57 of the laws of 2010, and paragraph 5 as amended by chapter 575 of the
laws of 1965, is amended to read as follows:
(c) When used in this article for the purposes of the tax imposed
under subdivision (e) of section eleven hundred five OF THIS ARTICLE,
the following terms shall mean:
(1) Hotel. A building or portion of it which is regularly used and
kept open as such for the lodging of guests. The term "hotel" includes
an apartment hotel, a motel, boarding house or club, whether or not
meals are served.
(2) Occupancy. The use or possession, or the right to the use or
possession, of any room in a hotel OR VACATION RENTAL. "Right to the
S. 8009--A 55 A. 9009--A
use or possession" includes the rights of a room remarketer as described
in paragraph eight of this subdivision.
(3) Occupant. A person who, for a consideration, uses, possesses, or
has the right to use or possess, any room in a hotel OR VACATION RENTAL
under any lease, concession, permit, right of access, license to use or
other agreement, or otherwise. "Right to use or possess" includes the
rights of a room remarketer as described in paragraph eight of this
subdivision.
(4) Operator. Any person operating a hotel OR VACATION RENTAL. Such
term shall include a room remarketer and such room remarketer shall be
deemed to operate a hotel, or portion thereof, with respect to which
such person has the rights of a room remarketer.
(5) Permanent resident. Any occupant of any room or rooms in a hotel
OR VACATION RENTAL for at least ninety consecutive days shall be consid-
ered a permanent resident with regard to the period of such occupancy.
(6) Rent. The consideration received for occupancy, including any
service or other charge or amount required to be paid as a condition for
occupancy, valued in money, whether received in money or otherwise and
whether received by the operator or a room remarketer or another person
on behalf of either of them.
(7) Room. Any room or rooms of any kind in any part or portion of a
hotel OR VACATION RENTAL, which is available for or let out for any
purpose other than a place of assembly.
(8) Room remarketer. A person who reserves, arranges for, conveys, or
furnishes occupancy, whether directly or indirectly, to an occupant for
rent in A HOTEL FOR an amount determined by the room remarketer, direct-
ly or indirectly, whether pursuant to a written or other agreement. Such
person's ability or authority to reserve, arrange for, convey, or
furnish occupancy, directly or indirectly, and to determine rent there-
for, shall be the "rights of a room remarketer". A room remarketer is
not a permanent resident with respect to a room for which such person
has the rights of a room remarketer.
(9) VACATION RENTAL. A BUILDING OR PORTION OF IT THAT IS USED FOR THE
LODGING OF GUESTS. THE TERM "VACATION RENTAL" INCLUDES A HOUSE, AN
APARTMENT, A CONDOMINIUM, A COOPERATIVE UNIT, A CABIN, A COTTAGE, OR A
BUNGALOW, OR ONE OR MORE ROOMS THEREIN, WHERE SLEEPING ACCOMMODATIONS
ARE PROVIDED FOR THE LODGING OF PAYING OCCUPANTS, THE TYPICAL OCCUPANTS
ARE TRANSIENTS OR TRAVELERS, AND THE RELATIONSHIP BETWEEN THE OPERATOR
AND OCCUPANT IS NOT THAT OF A LANDLORD AND TENANT. IT IS NOT NECESSARY
THAT MEALS ARE SERVED. A BUILDING OR PORTION OF A BUILDING MAY QUALIFY
AS A VACATION RENTAL WHETHER OR NOT AMENITIES, INCLUDING BUT NOT LIMITED
TO DAILY HOUSEKEEPING SERVICES, CONCIERGE SERVICES, OR LINEN SERVICES,
ARE PROVIDED.
(10) (I) VACATION RENTAL MARKETPLACE PROVIDER. A PERSON WHO, PURSUANT
TO AN AGREEMENT WITH AN OPERATOR, FACILITATES THE OCCUPANCY OF A VACA-
TION RENTAL BY SUCH OPERATOR OR OPERATORS. A PERSON "FACILITATES THE
OCCUPANCY OF A VACATION RENTAL" FOR PURPOSES OF THIS PARAGRAPH WHEN THE
PERSON MEETS BOTH OF THE FOLLOWING CONDITIONS: (A) SUCH PERSON PROVIDES
THE FORUM IN WHICH, OR BY MEANS OF WHICH, THE SALE OF THE OCCUPANCY
TAKES PLACE OR THE OFFER OF SUCH SALE IS ACCEPTED, INCLUDING A SHOP,
STORE, OR BOOTH, AN INTERNET WEBSITE, CATALOG, OR SIMILAR FORUM; AND (B)
SUCH PERSON OR AN AFFILIATE OF SUCH PERSON COLLECTS THE RENT PAID BY A
CUSTOMER TO AN OPERATOR FOR THE OCCUPANCY OF A VACATION RENTAL, OR
CONTRACTS WITH A THIRD PARTY TO COLLECT SUCH RENT.
(II) FOR THE PURPOSES OF THIS ARTICLE, THE TERM "VACATION RENTAL
MARKETPLACE PROVIDER" SHALL NOT INCLUDE A "ROOM REMARKETER" AS DEFINED
S. 8009--A 56 A. 9009--A
IN PARAGRAPH EIGHT OF THIS SUBDIVISION. FOR PURPOSES OF THIS PARAGRAPH,
PERSONS ARE AFFILIATED IF ONE PERSON HAS AN OWNERSHIP INTEREST OF MORE
THAN FIVE PERCENT, WHETHER DIRECT OR INDIRECT, IN ANOTHER, OR WHERE AN
OWNERSHIP INTEREST OF MORE THAN FIVE PERCENT, WHETHER DIRECT OR INDI-
RECT, IS HELD IN EACH OF SUCH PERSONS BY ANOTHER PERSON OR BY A GROUP OF
OTHER PERSONS THAT ARE AFFILIATED PERSONS WITH RESPECT TO EACH OTHER.
THE TERM "VACATION RENTAL MARKETPLACE PROVIDER" SHALL NOT INCLUDE A
"REAL ESTATE BROKER" AS LICENSED UNDER ARTICLE TWELVE-A OF THE REAL
PROPERTY LAW.
§ 2. Subdivision (a) of section 1104 of the tax law, as added by chap-
ter 3 of the laws of 2004, is amended to read as follows:
(a) Imposition. In addition to any other fee or tax imposed by this
article or any other law, on and after April first, two thousand five,
there is hereby imposed within the territorial limits of a city with a
population of a million or more and there shall be paid a unit fee on
every occupancy of a unit in a hotel OR VACATION RENTAL in such city at
the rate of one dollar and fifty cents per unit per day, except that
such unit fee shall not be imposed upon (1) occupancy by a permanent
resident or (2) where the rent per unit is not more than at the rate of
two dollars per day.
§ 3. Paragraph 1 of subdivision (e) of section 1105 of the tax law, as
amended by section 1 of part Q of chapter 59 of the laws of 2012, is
amended to read as follows:
(1) The rent for every occupancy of a room or rooms in a hotel AND
VACATION RENTAL in this state, except that the tax shall not be imposed
upon (i) a permanent resident, or (ii) where the rent is not more than
at the rate of two dollars per day.
§ 4. Subdivisions 1 and 2 of section 1131 of the tax law, subdivision
1 as amended by section 2 of part G of chapter 59 of the laws of 2019
and subdivision 2 as added by chapter 93 of the laws of 1965, are
amended to read as follows:
(1) "Persons required to collect tax" or "person required to collect
any tax imposed by this article" shall include: every vendor of tangible
personal property or services; every recipient of amusement charges;
every operator of a hotel OR VACATION RENTAL; EVERY VACATION RENTAL
MARKETPLACE PROVIDER WITH RESPECT TO THE RENT FOR EVERY OCCUPANCY OF A
VACATION RENTAL IT FACILITATES AS DESCRIBED IN PARAGRAPH TEN OF SUBDIVI-
SION (C) OF SECTION ELEVEN HUNDRED ONE OF THIS ARTICLE; and every
marketplace provider with respect to sales of tangible personal property
it facilitates as described in paragraph one of subdivision (e) of
section eleven hundred one of this article. Said terms shall also
include any officer, director or employee of a corporation or of a
dissolved corporation, any employee of a partnership, any employee or
manager of a limited liability company, or any employee of an individual
proprietorship who as such officer, director, employee or manager is
under a duty to act for such corporation, partnership, limited liability
company or individual proprietorship in complying with any requirement
of this article, or has so acted; and any member of a partnership or
limited liability company. Provided, however, that any person who is a
vendor solely by reason of clause (D) or (E) of subparagraph (i) of
paragraph [(8)] EIGHT of subdivision (b) of section eleven hundred one
of this article shall not be a "person required to collect any tax
imposed by this article" until twenty days after the date by which such
person is required to file a certificate of registration pursuant to
section eleven hundred thirty-four of this part. SUCH TERMS SHALL NOT
INCLUDE AN OPERATOR OF A VACATION RENTAL WHO RENTS OUT THE OPERATOR'S
S. 8009--A 57 A. 9009--A
OWN PROPERTY FOR THREE DAYS OR FEWER IN A CALENDAR YEAR AND DOES NOT USE
A VACATION RENTAL MARKETPLACE PROVIDER TO FACILITATE SUCH RENTAL.
(2) "Customer" shall include: every purchaser of tangible personal
property or services; every patron paying or liable for the payment of
any amusement charge; and every occupant of a room or rooms in a hotel
OR VACATION RENTAL.
§ 5. Section 1132 of the tax law is amended by adding a new subdivi-
sion (m) to read as follows:
(M)(L) A VACATION RENTAL MARKETPLACE PROVIDER WITH RESPECT TO A SALE
FOR EVERY OCCUPANCY OF A VACATION RENTAL IT FACILITATES: (A) SHALL HAVE
ALL THE OBLIGATIONS AND RIGHTS OF A VENDOR UNDER THIS ARTICLE AND ARTI-
CLE TWENTY-NINE OF THIS CHAPTER AND UNDER ANY REGULATIONS ADOPTED PURSU-
ANT THERETO, INCLUDING, BUT NOT LIMITED TO, THE DUTY TO OBTAIN A CERTIF-
ICATE OF AUTHORITY, TO COLLECT TAX, FILE RETURNS, REMIT TAX, AND THE
RIGHT TO ACCEPT A CERTIFICATE OR OTHER DOCUMENTATION FROM A CUSTOMER
SUBSTANTIATING AN EXEMPTION OR EXCLUSION FROM TAX, THE RIGHT TO RECEIVE
THE REFUND AUTHORIZED BY SUBDIVISION (E) OF THIS SECTION AND THE CREDIT
ALLOWED BY SUBDIVISION (F) OF SECTION ELEVEN HUNDRED THIRTY-SEVEN OF
THIS PART SUBJECT TO THE PROVISIONS OF SUCH SUBDIVISIONS; AND (B) SHALL
KEEP SUCH RECORDS AND INFORMATION AND COOPERATE WITH THE COMMISSIONER TO
ENSURE THE PROPER COLLECTION AND REMITTANCE OF TAX IMPOSED, COLLECTED OR
REQUIRED TO BE COLLECTED UNDER THIS ARTICLE AND ARTICLE TWENTY-NINE OF
THIS CHAPTER.
(2) AN OPERATOR IS RELIEVED FROM THE DUTY TO COLLECT TAX IN REGARD TO
A PARTICULAR RENT FOR THE OCCUPANCY OF A VACATION RENTAL SUBJECT TO TAX
UNDER SUBDIVISION (E) OF SECTION ELEVEN HUNDRED FIVE OF THIS ARTICLE AND
SHALL NOT INCLUDE THE RENT FROM SUCH OCCUPANCY IN ITS TAXABLE SALES FOR
PURPOSES OF SECTION ELEVEN HUNDRED THIRTY-SIX OF THIS PART IF, IN REGARD
TO SUCH OCCUPANCY: (A) THE OPERATOR OF THE VACATION RENTAL CAN SHOW THAT
SUCH OCCUPANCY WAS FACILITATED BY A VACATION RENTAL MARKETPLACE PROVIDER
FROM WHOM SUCH OPERATOR HAS RECEIVED IN GOOD FAITH A PROPERLY COMPLETED
CERTIFICATE OF COLLECTION IN A FORM PRESCRIBED BY THE COMMISSIONER,
CERTIFYING THAT THE VACATION RENTAL MARKETPLACE PROVIDER IS REGISTERED
TO COLLECT SALES TAX AND WILL COLLECT SALES TAX ON ALL TAXABLE SALES OF
OCCUPANCY OF A VACATION RENTAL BY THE OPERATOR FACILITATED BY THE VACA-
TION RENTAL MARKETPLACE PROVIDER, AND WITH SUCH OTHER INFORMATION AS THE
COMMISSIONER MAY PRESCRIBE; AND (B) ANY FAILURE OF THE VACATION RENTAL
MARKETPLACE PROVIDER TO COLLECT THE PROPER AMOUNT OF TAX IN REGARD TO
SUCH SALE WAS NOT THE RESULT OF SUCH OPERATOR PROVIDING THE VACATION
RENTAL MARKETPLACE PROVIDER WITH INCORRECT INFORMATION. THIS PROVISION
SHALL BE ADMINISTERED IN A MANNER CONSISTENT WITH SUBPARAGRAPH (I) OF
PARAGRAPH ONE OF SUBDIVISION (C) OF THIS SECTION AS IF A CERTIFICATE OF
COLLECTION WERE A RESALE OR EXEMPTION CERTIFICATE FOR PURPOSES OF SUCH
SUBPARAGRAPH, INCLUDING WITH REGARD TO THE COMPLETENESS OF SUCH CERTIF-
ICATE OF COLLECTION AND THE TIMING OF ITS ACCEPTANCE BY THE OPERATOR.
PROVIDED THAT, WITH REGARD TO ANY SALES OF OCCUPANCY OF A VACATION
RENTAL BY AN OPERATOR THAT ARE FACILITATED BY A VACATION RENTAL MARKET-
PLACE PROVIDER WHO IS AFFILIATED WITH SUCH OPERATOR WITHIN THE MEANING
OF PARAGRAPH TEN OF SUBDIVISION (C) OF SECTION ELEVEN HUNDRED ONE OF
THIS ARTICLE, THE OPERATOR SHALL BE DEEMED LIABLE AS A PERSON UNDER A
DUTY TO ACT FOR SUCH VACATION RENTAL MARKETPLACE PROVIDER FOR PURPOSES
OF SUBDIVISION ONE OF SECTION ELEVEN HUNDRED THIRTY-ONE OF THIS PART.
(3) THE COMMISSIONER MAY, AT HIS OR HER DISCRETION: (A) DEVELOP A
STANDARD PROVISION, OR APPROVE A PROVISION DEVELOPED BY A VACATION
RENTAL MARKETPLACE PROVIDER, IN WHICH THE VACATION RENTAL MARKETPLACE
PROVIDER OBLIGATES ITSELF TO COLLECT THE TAX ON BEHALF OF ALL OPERATORS
S. 8009--A 58 A. 9009--A
FOR WHOM THE VACATION RENTAL MARKETPLACE PROVIDER FACILITATES SALES OF
OCCUPANCY OF A VACATION RENTAL, WITH RESPECT TO ALL SALES THAT IT FACIL-
ITATES FOR SUCH OPERATORS WHERE THE RENTAL OCCURS IN THE STATE; AND (B)
PROVIDE BY REGULATION OR OTHERWISE THAT THE INCLUSION OF SUCH PROVISION
IN THE PUBLICLY-AVAILABLE AGREEMENT BETWEEN THE VACATION RENTAL MARKET-
PLACE PROVIDER AND OPERATOR WILL HAVE THE SAME EFFECT AS AN OPERATOR'S
ACCEPTANCE OF A CERTIFICATE OF COLLECTION FROM SUCH VACATION RENTAL
MARKETPLACE PROVIDER UNDER PARAGRAPH TWO OF THIS SUBDIVISION.
§ 6. Section 1133 of the tax law is amended by adding a new subdivi-
sion (g) to read as follows:
(G) A VACATION RENTAL MARKETPLACE PROVIDER IS RELIEVED OF LIABILITY
UNDER THIS SECTION FOR FAILURE TO COLLECT THE CORRECT AMOUNT OF TAX TO
THE EXTENT THAT THE VACATION RENTAL MARKETPLACE PROVIDER CAN SHOW THAT
THE ERROR WAS DUE TO INCORRECT OR INSUFFICIENT INFORMATION GIVEN TO THE
VACATION RENTAL MARKETPLACE PROVIDER BY THE OPERATOR. PROVIDED, HOWEVER,
THIS SUBDIVISION SHALL NOT APPLY IF THE OPERATOR AND VACATION RENTAL
MARKETPLACE PROVIDER ARE AFFILIATED WITHIN THE MEANING OF PARAGRAPH TEN
OF SUBDIVISION (C) OF SECTION ELEVEN HUNDRED ONE OF THIS ARTICLE.
§ 7. Subdivision (a) of section 1134 of the tax law is amended by
adding a new paragraph 7 to read as follows:
(7) AN OPERATOR OF A VACATION RENTAL, AS DEFINED IN PARAGRAPH NINE OF
SUBDIVISION (C) OF SECTION ELEVEN HUNDRED ONE OF THIS ARTICLE, IS
RELIEVED OF THE REQUIREMENT TO REGISTER IN PARAGRAPH ONE OF THIS SUBDI-
VISION IF ITS SALES OF OCCUPANCY ARE WHOLLY FACILITATED BY ONE OR MORE
VACATION RENTAL MARKETPLACE PROVIDERS FROM WHOM THE OPERATOR HAS
RECEIVED IN GOOD FAITH A CERTIFICATE OF COLLECTION THAT MEETS THE
REQUIREMENTS SET FORTH IN PARAGRAPH TWO OF SUBDIVISION (M) OF SECTION
ELEVEN HUNDRED THIRTY-TWO OF THIS PART.
§ 8. Paragraph 4 of subdivision (a) of section 1136 of the tax law, as
amended by section 5 of part G of chapter 59 of the laws of 2019, is
amended to read as follows:
(4) The return of a vendor of tangible personal property or services
shall show such vendor's receipts from sales and the number of gallons
of any motor fuel or diesel motor fuel sold and also the aggregate value
of tangible personal property and services and number of gallons of such
fuels sold by the vendor, the use of which is subject to tax under this
article, and the amount of tax payable thereon pursuant to the
provisions of section eleven hundred thirty-seven of this part. The
return of a recipient of amusement charges shall show all such charges
and the amount of tax thereon, and the return of an operator required to
collect tax on rents shall show all rents received or charged and the
amount of tax thereon. The return of a marketplace seller shall exclude
the receipts from a sale of tangible personal property facilitated by a
marketplace provider if, in regard to such sale: (A) the marketplace
seller has timely received in good faith a properly completed certif-
icate of collection from the marketplace provider or the marketplace
provider has included a provision approved by the commissioner in the
publicly-available agreement between the marketplace provider and the
marketplace seller as described in subdivision one of section eleven
hundred thirty-two of this part, and (B) the information provided by the
marketplace seller to the marketplace provider about such tangible
personal property is accurate. THE RETURN OF AN OPERATOR SHALL EXCLUDE
THE RENT FROM OCCUPANCY OF A VACATION RENTAL FACILITATED BY A VACATION
RENTAL MARKETPLACE PROVIDER IF, IN REGARD TO SUCH SALE: (A) THE VACATION
RENTAL OPERATOR HAS TIMELY RECEIVED IN GOOD FAITH A PROPERLY COMPLETED
CERTIFICATE OF COLLECTION FROM THE VACATION RENTAL MARKETPLACE PROVIDER
S. 8009--A 59 A. 9009--A
OR THE VACATION RENTAL MARKETPLACE PROVIDER HAS INCLUDED A PROVISION
APPROVED BY THE COMMISSIONER IN THE PUBLICLY-AVAILABLE AGREEMENT BETWEEN
THE VACATION RENTAL MARKETPLACE PROVIDER AND THE OPERATOR AS DESCRIBED
IN SUBDIVISION (M) OF SECTION ELEVEN HUNDRED THIRTY-TWO OF THIS PART,
AND (B) THE INFORMATION PROVIDED BY THE OPERATOR TO THE VACATION RENTAL
MARKETPLACE PROVIDER ABOUT SUCH RENT AND SUCH OCCUPANCY IS ACCURATE.
§ 9. Subparagraph (B) of paragraph 3 of subdivision (a) of section
1138 of the tax law, as amended by chapter 456 of the laws of 1998, is
amended to read as follows:
(B) The liability, pursuant to subdivision (a) of section eleven
hundred thirty-three of this article, of any officer, director or
employee of a corporation or of a dissolved corporation, member or
employee of a partnership or employee of an individual proprietorship
who as such officer, director, employee or member is under a duty to act
for such corporation, partnership or individual proprietorship in
complying with any requirement of this article for the tax imposed,
collected or required to be collected, or for the tax required to be
paid or paid over to the [tax commission] COMMISSIONER under this arti-
cle, and the amount of such tax liability (whether or not a return is
filed under this article, whether or not such return when filed is
incorrect or insufficient, or where the tax shown to be due on the
return filed under this article has not been paid or has not been paid
in full) shall be determined by the [tax commission] COMMISSIONER in the
manner provided for in paragraphs one and two of this subdivision. Such
determination shall be an assessment of the tax and liability for the
tax with respect to such person unless such person, within ninety days
after the giving of notice of such determination, shall apply to the
division of tax appeals for a hearing. If such determination is identi-
cal to or arises out of a previously issued determination of tax of the
corporation, dissolved corporation, partnership or individual proprie-
torship for which such person is under a duty to act, an application
filed with the division of tax appeals on behalf of the corporation,
dissolved corporation, partnership or individual proprietorship shall be
deemed to include any and all subsequently issued personal determi-
nations and a separate application to the division of tax appeals for a
hearing shall not be required. The [tax commission] COMMISSIONER may,
nevertheless, of [its] HIS OR HER own motion, redetermine such determi-
nation of tax or liability for tax. Where the [tax commission] COMMIS-
SIONER determines or redetermines that the amount of tax claimed to be
due from a vendor of tangible personal property or services, a recipient
of amusement charges, or an operator of a hotel OR VACATION RENTAL is
erroneous or excessive in whole or in part, [it] HE OR SHE shall rede-
termine the amount of tax properly due from any such person as a person
required to collect tax with respect to such vendor, recipient, or oper-
ator, and if such amount is less than the amount of tax for which such
person would have been liable in the absence of such determination or
redetermination, [it] HE OR SHE shall reduce such liability accordingly.
Furthermore, the [tax commission] COMMISSIONER may, of [its] HIS OR HER
own motion, abate on behalf of any such person, any part of the tax
determined to be erroneous or excessive whether or not such tax had
become finally and irrevocably fixed with respect to such person but no
claim for abatement may be filed by any such person. The provisions of
this paragraph shall not be construed to limit in any manner the powers
of the attorney general under subdivision (a) of section eleven hundred
forty-one OF THIS PART or the powers of the [tax commission] COMMISSION-
S. 8009--A 60 A. 9009--A
ER to issue a warrant under subdivision (b) of such section against any
person whose liability has become finally and irrevocably fixed.
§ 10. Section 1142 of the tax law is amended by adding a new subdivi-
sion 16 to read as follows:
16. TO PUBLISH A LIST ON THE DEPARTMENT'S WEBSITE OF VACATION RENTAL
MARKETPLACE PROVIDERS WHOSE CERTIFICATES OF AUTHORITY HAVE BEEN REVOKED
AND, IF NECESSARY TO PROTECT SALES TAX REVENUE, PROVIDE BY REGULATION OR
OTHERWISE THAT A VACATION RENTAL OPERATOR WILL BE RELIEVED OF THE
REQUIREMENT TO REGISTER AND THE DUTY TO COLLECT TAX ON THE RENT FOR
OCCUPANCY OF A VACATION RENTAL FACILITATED BY A VACATION RENTAL MARKET-
PLACE PROVIDER ONLY IF, IN ADDITION TO THE CONDITIONS PRESCRIBED BY
PARAGRAPH TWO OF SUBDIVISION (M) OF SECTION ELEVEN HUNDRED THIRTY-TWO
AND PARAGRAPH SIX OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED THIRTY-
FOUR OF THIS PART BEING MET, SUCH VACATION RENTAL MARKETPLACE PROVIDER
IS NOT ON SUCH LIST AT THE COMMENCEMENT OF THE QUARTERLY PERIOD COVERED
THEREBY.
§ 11. Subparagraph (i) of paragraph 3 of subdivision (a) of section
1145 of the tax law, as amended by section 48 of part K of chapter 61 of
the laws of 2011, is amended to read as follows:
(i) Any person required to obtain a certificate of authority under
section eleven hundred thirty-four of this part who, without possessing
a valid certificate of authority, (A) sells tangible personal property
or services subject to tax, receives amusement charges or operates a
hotel OR VACATION RENTAL, (B) purchases or sells tangible personal prop-
erty for resale, (C) sells petroleum products, or (D) sells cigarettes
shall, in addition to any other penalty imposed by this chapter, be
subject to a penalty in an amount not exceeding five hundred dollars for
the first day on which such sales or purchases are made, plus an amount
not exceeding two hundred dollars for each subsequent day on which such
sales or purchases are made, not to exceed ten thousand dollars in the
aggregate.
§ 12. Subparagraph (v) of paragraph 4 of subdivision (a) of section
1210 of the tax law, as amended by section 2 of part WW of chapter 60 of
the laws of 2016, is amended to read as follows:
(v) shall provide that, for purposes of the tax described in subdivi-
sion (e) of section eleven hundred five of this chapter, "permanent
resident" means any occupant of any room or rooms in a hotel OR VACATION
RENTAL for at least one hundred eighty consecutive days with regard to
the period of such occupancy;
§ 13. Subdivisions (a) and (b) of section 1817 of the tax law, as
amended by section 53 of part K of chapter 61 of the laws of 2011, are
amended to read as follows:
(a) Any person required to obtain a certificate of authority under
section eleven hundred thirty-four of this chapter who, without possess-
ing a valid certificate of authority, willfully (1) sells tangible
personal property or services subject to tax, receives amusement charges
or operates a hotel OR VACATION RENTAL, (2) purchases or sells tangible
personal property for resale, or (3) sells petroleum products; and any
person who fails to surrender a certificate of authority as required by
such article shall be guilty of a misdemeanor.
(b) Any person required to obtain a certificate of authority under
section eleven hundred thirty-four of this chapter who within five years
after a determination by the commissioner, pursuant to such section, to
suspend, revoke or refuse to issue a certificate of authority has become
final, and without possession of a valid certificate of authority (1)
sells tangible personal property or services subject to tax, receives
S. 8009--A 61 A. 9009--A
amusement charges or operates a hotel OR VACATION RENTAL, (2) purchases
or sells tangible personal property for resale, or (3) sells petroleum
products, shall be guilty of a misdemeanor. It shall be an affirmative
defense that such person performed the acts described in this subdivi-
sion without knowledge of such determination. Any person who violates a
provision of this subdivision, upon conviction, shall be subject to a
fine in any amount authorized by this article, but not less than five
hundred dollars, in addition to any other penalty provided by law.
§ 14. This act shall take effect immediately and shall apply to
collections of rent by the operator or vacation rental marketplace
provider on or after September 1, 2022.
PART W
Section 1. Paragraph 1 of subsection (a) of section 671 of the tax
law, as amended by chapter 760 of the laws of 1992, is amended to read
as follows:
(1) Every employer maintaining an office or transacting business with-
in this state and making payment of any wages taxable under this article
shall deduct and withhold from such wages for each payroll period a tax
computed in such manner as to result, so far as practicable, in with-
holding from the employee's wages during each calendar year an amount
substantially equivalent to the tax reasonably estimated to be due under
this article resulting from the inclusion in the employee's New York
adjusted gross income or New York source income of [his] THE EMPLOYEE'S
wages received during such calendar year. The method of determining the
amount to be withheld shall be prescribed by [regulations of] the
commissioner, with due regard to the New York withholding exemptions of
the employee and the sum of any credits allowable against [his] THE
EMPLOYEE'S tax. THE COMMISSIONER SHALL PUBLISH ANY CHANGES TO SUCH METH-
OD OF DETERMINING THE AMOUNT OF TAX TO BE WITHHELD ON THE WEBSITE OF THE
DEPARTMENT OF TAXATION AND FINANCE. THE COMMISSIONER SHALL ALSO CAUSE
NOTICE OF SUCH CHANGES TO BE PUBLISHED IN THE SECTION FOR MISCELLANEOUS
NOTICES IN THE STATE REGISTER AND SHALL GIVE OTHER APPROPRIATE GENERAL
NOTICE OF SUCH CHANGES.
§ 2. Paragraph 6 of subsection (j) of section 697 of the tax law, as
amended by chapter 61 of the laws of 1989, is amended to read as
follows:
(6) Publication of interest rates. The commissioner of taxation and
finance SHALL PUBLISH THE INTEREST RATES SET UNDER THIS SUBSECTION ON
THE WEBSITE OF THE DEPARTMENT OF TAXATION AND FINANCE. IMMEDIATELY
FOLLOWING SUCH PUBLICATION, THE COMMISSIONER shall cause SUCH INTEREST
RATES to be published in the section for miscellaneous notices in the
state register[,] and give other appropriate general notice of[, the]
SUCH interest rates [to be set under this subsection no later than twen-
ty days preceding the first day of the calendar quarter during which
such interest rates apply]. The setting and publication of such interest
rates shall not be included within paragraph (a) of subdivision two of
section one hundred two of the state administrative procedure act relat-
ing to the definition of a rule.
§ 3. Paragraph 5 of subsection (e) of section 1096 of the tax law, as
amended by chapter 61 of the laws of 1989, is amended to read as
follows:
(5) Publication of interest rates. The commissioner of taxation and
finance shall PUBLISH THE INTEREST RATES SET UNDER THIS SUBSECTION ON
THE WEBSITE OF THE DEPARTMENT OF TAXATION AND FINANCE. IMMEDIATELY
S. 8009--A 62 A. 9009--A
FOLLOWING SUCH PUBLICATION, THE COMMISSIONER SHALL cause SUCH INTEREST
RATES to be published in the section for miscellaneous notices in the
state register[,] and give other appropriate general notice of[, the]
SUCH interest rates [to be set under this subsection no later than twen-
ty days preceding the first day of the calendar quarter during which
such interest rates apply]. The setting and publication of such interest
rates shall not be included within paragraph (a) of subdivision two of
section one hundred two of the state administrative procedure act relat-
ing to the definition of a rule.
§ 4. This act shall take effect immediately.
PART X
Section 1. Paragraph (c) of subdivision 1 of section 1701 of the tax
law, as added by section 1 of part CC-1 of chapter 57 of the laws of
2008, is amended to read as follows:
(c) "Financial institution" means (I) any financial institution
authorized or required to participate in a financial institution data
match system or program for child support enforcement purposes under
federal or state law, AND (II) ANY VIRTUAL CURRENCY BUSINESS LICENSED BY
THE SUPERINTENDENT OF FINANCIAL SERVICES.
§ 2. This act shall take effect immediately.
PART Y
Section 1. Section 4 of chapter 475 of the laws of 2013, relating to
assessment ceilings for local public utility mass real property, as
amended by section 1 of part G of chapter 59 of the laws of 2018, is
amended to read as follows:
§ 4. This act shall take effect on the first of January of the second
calendar year commencing after this act shall have become a law and
shall apply to assessment rolls with taxable status dates on or after
such date; provided, however, that this act shall expire and be deemed
repealed [eight] TWELVE years after such effective date; and provided,
further, that no assessment of local public utility mass real property
appearing on the municipal assessment roll with a taxable status date
occurring in the first calendar year after this act shall have become a
law shall be less than ninety percent or more than one hundred ten
percent of the assessment of the same property on the date this act
shall have become a law.
§ 2. Subdivision 4 of section 499-pppp of the real property tax law,
as added by chapter 475 of the laws of 2013, is amended to read as
follows:
4. Any final determination of an assessment ceiling by the commission-
er pursuant to subdivision one of this section shall be subject to judi-
cial challenge by an owner of local public utility mass real property or
a local assessing jurisdiction in a proceeding under article seven of
this chapter; provided however, the time to commence such proceeding
shall be within sixty days of the issuance of the final assessment ceil-
ing certificate and all questions of fact and law shall be determined de
novo. Any judicial proceeding shall be commenced in the supreme court in
the county of Albany or the county agreed upon by the parties in which
the local public utility mass real property is located. Nothing in this
section shall preclude a challenge of the assessed value established by
a local assessing jurisdiction with respect to local public utility mass
real property as otherwise provided in article seven of this chapter,
S. 8009--A 63 A. 9009--A
PROVIDED HOWEVER THAT UPON MOTION OF THE LOCAL ASSESSING JURISDICTION,
SUCH CHALLENGE SHALL BE CONSOLIDATED WITH THE CHALLENGE TO THE FINAL
ASSESSMENT CEILING COMMENCED PURSUANT TO THIS SUBDIVISION AND LITIGATED
IN THE VENUE SPECIFIED BY THIS SUBDIVISION. In any proceeding challeng-
ing an assessed value established by a local assessing jurisdiction for
local public utility mass real property, the final certified assessment
ceiling established pursuant to subdivision one of this section [shall
not], AND THE EVIDENCE SUBMITTED IN CONNECTION THEREWITH, MAY be consid-
ered by the court WHEN DETERMINING THE MERITS OF THE CHALLENGE TO THE
ASSESSED VALUE ESTABLISHED BY THE ASSESSING UNIT. IN SUCH A PROCEEDING,
THE LOCAL ASSESSING JURISDICTION, UPON REQUEST TO THE LOCAL PUBLIC UTIL-
ITY MASS REAL PROPERTY OWNER, SHALL BE PROVIDED WITH A COPY OF THE ANNU-
AL REPORT PROVIDED TO THE COMMISSIONER UNDER SECTION FOUR HUNDRED NINE-
TY-NINE-RRRR OF THIS TITLE. IF THE LOCAL PUBLIC UTILITY MASS REAL
PROPERTY OWNER FAILS TO PROVIDE THE REPORT WITHIN THIRTY DAYS OF SUCH A
REQUEST, THE PROCEEDING SHALL BE DISMISSED.
§ 3. This act shall take effect immediately, provided, however, that
the amendments to subdivision 4 of section 499-pppp of the real property
tax law made by section two of this act shall not affect the repeal of
such subdivision and shall be deemed to be repealed therewith.
PART Z
Section 1. This Part enacts into law major components of legislation
relating to the administration of the STAR program authorized by section
425 of the real property tax law and subsection (eee) of section 606 of
the tax law. Each component is wholly contained within a Subpart identi-
fied as Subparts A through E. The effective date for each particular
provision contained within such Subpart is set forth in the last section
of such Subpart. Any provision in any section contained within a
Subpart, including the effective date of the Subpart, which makes refer-
ence to a section of "this act", when used in connection with that
particular component, shall be deemed to mean and refer to the corre-
sponding section of the Subpart in which it is found. Section two
contains a severability clause for all provisions contained in each
Subpart of this Part. Section three of this act sets forth the general
effective date of this Part.
SUBPART A
Section 1. Paragraph (a-2) of subdivision 6 of section 425 of the real
property tax law, as amended by section 1 of part TT of chapter 59 of
the laws of 2019, is amended to read as follows:
(a-2) Notwithstanding any provision of law to the contrary, where an
application for the "enhanced" STAR exemption authorized by subdivision
four of this section has not been filed on or before the taxable status
date, and the owner believes that good cause existed for the failure to
file the application by that date, the owner may, no later than the last
day for paying school taxes without incurring interest or penalty,
submit a written request to the commissioner asking him or her to extend
the filing deadline and grant the exemption. Such request shall contain
an explanation of why the deadline was missed, and shall be accompanied
by an application, reflecting the facts and circumstances as they
existed on the taxable status date. After consulting with the assessor,
the commissioner may extend the filing deadline and grant the exemption
if the commissioner is satisfied that (i) good cause existed for the
S. 8009--A 64 A. 9009--A
failure to file the application by the taxable status date, and that
(ii) the applicant is otherwise entitled to the exemption. The commis-
sioner shall mail notice of his or her determination to such owner and
the assessor. If the determination states that the commissioner has
granted the exemption, the assessor shall thereupon be authorized and
directed to correct the assessment roll accordingly, or, if another
person has custody or control of the assessment roll, to direct that
person to make the appropriate corrections. [If the correction is not
made before school taxes are levied, the school district authorities
shall be authorized and directed to take account of the fact that the
commissioner has granted the exemption by correcting the applicant's tax
bill and/or issuing a refund accordingly] PROVIDED, HOWEVER, THAT IF THE
ASSESSMENT ROLL CANNOT BE CORRECTED IN TIME FOR THE EXEMPTION TO APPEAR
ON THE APPLICANT'S SCHOOL TAX BILL, THE COMMISSIONER SHALL BE AUTHORIZED
TO REMIT DIRECTLY TO THE APPLICANT THE TAX SAVINGS THAT THE STAR
EXEMPTION WOULD HAVE YIELDED IF IT HAD APPEARED ON THE APPLICANT'S TAX
BILL. THE AMOUNTS SO PAYABLE SHALL BE PAID FROM THE ACCOUNT ESTABLISHED
FOR THE PAYMENT OF STAR BENEFITS TO LATE REGISTRANTS PURSUANT TO SUBPAR-
AGRAPH (III) OF PARAGRAPH (A) OF SUBDIVISION FOURTEEN OF THIS SECTION.
§ 2. This act shall take effect immediately.
SUBPART B
Section 1. Subparagraph (i) of paragraph (c) of subdivision 17 of
section 425 of the real property tax law, as added by section 2 of part
G of chapter 39 of the laws of 2019, is amended to read as follows:
(i) A STAR credit switch may be deferred if the application for the
credit is submitted after a cutoff date set by the commissioner. When
setting a cutoff date, the commissioner shall take into account the time
required to ensure that the STAR exemptions of all STAR credit appli-
cants in the assessing unit will be removed before school tax bills are
prepared. The commissioner shall specify the applicable cutoff dates
after taking into account local assessment calendars, provided that
different cutoff dates may be set for municipalities with different
assessment calendars, and provided further that any such cutoff date may
be no earlier than the [fifteenth] FORTY-FIFTH day prior to the date on
which the applicable final assessment roll is required by law to be
completed and filed.
§ 2. This act shall take effect immediately.
SUBPART C
Section 1. Subparagraph (A) of paragraph 3 of subsection (eee) of
section 606 of the tax law, as amended by section 2 of part RR of chap-
ter 59 of the laws of 2019, is amended to read as follows:
(A) Beginning with taxable years after two thousand fifteen, a basic
STAR credit shall be available to a qualified taxpayer if the affiliated
income of the parcel that serves as the taxpayer's primary residence is
less than or equal to five hundred thousand dollars FOR THE APPLICABLE
INCOME TAX YEAR SPECIFIED BY PARAGRAPH (B-1) OF SUBDIVISION THREE OF
SECTION FOUR HUNDRED TWENTY-FIVE OF THE REAL PROPERTY TAX LAW. The
income limit established for the basic STAR exemption by paragraph (b-1)
of subdivision three of section four hundred twenty-five of the real
property tax law shall not be taken into account when determining eligi-
bility for the basic STAR credit.
§ 2. This act shall take effect immediately.
S. 8009--A 65 A. 9009--A
SUBPART D
Section 1. Subparagraph (B) of paragraph 7 of subsection (eee) of
section 606 of the tax law, as amended by section 7 of part E of chapter
59 of the laws of 2018, is amended to read as follows:
(B) Notwithstanding any provision of law to the contrary, the names
and addresses of individuals who have applied for or are receiving the
credit authorized by this subsection may be disclosed to assessors,
county directors of real property tax services, and municipal tax
collecting officers WITHIN NEW YORK STATE. In addition, [where an agree-
ment is in place between the commissioner and the head of the tax
department of another state, such information may be disclosed to such
official or his or her designees] SUCH INFORMATION MAY BE EXCHANGED WITH
ASSESSORS AND TAX OFFICIALS FROM JURISDICTIONS OUTSIDE NEW YORK STATE IF
THE LAWS OF THE OTHER JURISDICTION ALLOW IT TO PROVIDE SIMILAR INFORMA-
TION TO THIS STATE. Such information shall be considered confidential
and shall not be subject to further disclosure pursuant to the freedom
of information law or otherwise.
§ 2. This act shall take effect immediately.
SUBPART E
Section 1. Subsection (c) of section 651 of the tax law, as amended by
section 3 of part QQ of chapter 59 of the laws of 2019, is amended to
read as follows:
(c) Decedents. The return for any deceased individual shall be made
and filed by [his] THE DECEDENT'S executor, administrator, or other
person charged with [his] THE DECEDENT'S property. If a final return of
a decedent is for a fractional part of a year, the due date of such
return shall be the fifteenth day of the fourth month following the
close of the twelve-month period which began with the first day of such
fractional part of the year. Notwithstanding any provision of law to the
contrary, when a return has been filed for a decedent, the commissioner
may disclose the decedent's name, address, and the date of death to the
director of real property tax services of the county AND THE ASSESSOR OF
THE ASSESSING UNIT in which the address reported on such return is
located.
§ 2. Paragraph (a) of subdivision 1 of section 1125 of the real prop-
erty tax law, as amended by chapter 415 of the laws of 2006, is amended
to read as follows:
(a) Parties entitled to notice. The enforcing officer shall on or
before the date of the first publication of the notice above set forth
cause a notice to be mailed to (i) each owner and any other person whose
right, title, or interest was a matter of public record as of the date
the list of delinquent taxes was filed, which right, title or interest
will be affected by the termination of the redemption period, and whose
name and address are reasonably ascertainable from the public record,
including the records in the offices of the surrogate of the county, or
from material submitted to the enforcing officer pursuant to paragraph
(d) of this subdivision, (ii) any other person who has filed a declara-
tion of interest pursuant to section eleven hundred twenty-six of this
title which has not expired, [and] (iii) WHERE A POSTHUMOUS DECLARATION
OF INTEREST HAS BEEN FILED PURSUANT TO SECTION ELEVEN HUNDRED TWENTY-
SIX-A OF THIS TITLE, THE PERSON SPECIFIED THEREON AS THE PERSON TO BE
INFORMED WHEN TAXES ARE OWED ON THE PROPERTY, AND (IV) the enforcing
officer of any other tax district having a right to enforce the payment
S. 8009--A 66 A. 9009--A
of a tax imposed upon any of the parcels described upon such petition.
NOTHING CONTAINED HEREIN SHALL BE CONSTRUED AS MAKING ANY SUCH PERSON A
PARTY TO THE PROCEEDING OR AS MAKING ANY SUCH PERSON PERSONALLY LIABLE
FOR THE TAXES OR OTHER LEGAL CHARGES DUE THEREON.
§ 3. The real property tax law is amended by adding a new section
1126-a to read as follows:
§ 1126-A. POSTHUMOUS DECLARATION OF INTEREST. 1. UPON THE DEATH OF AN
OWNER OF REAL PROPERTY, A PERSONAL REPRESENTATIVE OF THE DECEDENT'S
ESTATE OR A SUCCESSOR IN INTEREST OF THE DECEDENT MAY FILE A POSTHUMOUS
DECLARATION OF INTEREST WITH THE ENFORCING OFFICER ON A FORM PRESCRIBED
BY THE COMMISSIONER. SUCH POSTHUMOUS DECLARATION SHALL PROVIDE THE
DECEDENT'S NAME AND DATE OF DEATH, A DESCRIPTION OF THE PROPERTY THE
DECEDENT HAD OWNED, AND THE NAME AND ADDRESS OF A PERSON TO BE INFORMED
WHEN TAXES ARE OWED ON THAT PROPERTY. THEREAFTER, IN ADDITION TO ANY
OTHER NOTIFICATION REQUIREMENTS THAT MAY APPLY, THE ENFORCING OFFICER
SHALL CAUSE ANY NOTICES REQUIRED BY THIS ARTICLE TO BE MAILED TO SUCH
PERSON AT THE ADDRESS SO PROVIDED UNTIL SUCH TIME AS THE ACQUISITION OF
TITLE BY THE DECEDENT'S SUCCESSOR OR SUCCESSORS IN INTEREST HAS BECOME A
MATTER OF PUBLIC RECORD, OR THE DECLARATION IS REVOKED OR MODIFIED. THE
ENFORCING OFFICER SHALL PROVIDE COPIES OF ANY DECLARATIONS SO FILED TO
THE ASSESSOR, TAX COLLECTING OFFICER AND COUNTY DIRECTOR OF REAL PROPER-
TY TAX SERVICES WITHIN FIFTEEN DAYS OF RECEIPT, OR AS SOON THEREAFTER AS
IS PRACTICABLE.
2. IF NO POSTHUMOUS DECLARATION OF INTEREST HAS BEEN FILED, A DELIN-
QUENT TAX LIEN MAY BE FORECLOSED BY A PROCEEDING IN REM AS OTHERWISE
PROVIDED BY THIS ARTICLE, NOTWITHSTANDING THE FACT THAT THE PROPERTY
OWNER HAS DIED. IN SUCH CASES, THE ENFORCING OFFICER SHALL NOT BE
OBLIGED TO OBTAIN IN PERSONAM JURISDICTION OVER A PERSONAL REPRESEN-
TATIVE OF THE DECEDENT'S ESTATE; PROVIDED, HOWEVER, THAT NOTHING
CONTAINED HEREIN SHALL BE CONSTRUED TO RELIEVE THE ENFORCING OFFICER OF
THE OBLIGATION TO CAUSE A NOTICE TO BE MAILED TO ANY PERSONS WHOSE
INTERESTS IN THE PROPERTY ARE REASONABLY ASCERTAINABLE FROM THE RECORDS
OF THE SURROGATE OF THE COUNTY, AS PROVIDED BY SUBPARAGRAPH (I) OF PARA-
GRAPH (A) OF SUBDIVISION ONE OF SECTION ELEVEN HUNDRED TWENTY-FIVE OF
THIS TITLE.
§ 4. This act shall take effect immediately.
§ 2. Severability clause. If any clause, sentence, paragraph, subdivi-
sion, section or subpart contained in any part of this act shall be
adjudged by any court of competent jurisdiction to be invalid, such
judgment shall not affect, impair, or invalidate the remainder thereof,
but shall be confined in its operation to the clause, sentence, para-
graph, subdivision, section or subpart contained in any part thereof
directly involved in the controversy in which such judgment shall have
been rendered. It is hereby declared to be the intent of the legislature
that this act would have been enacted even if such invalid provisions
had not been included herein.
§ 3. This act shall take effect immediately, provided, however, that
the applicable effective date of Subparts A through E of this act shall
be as specifically set forth in the last section of such Subparts.
PART AA
Section 1. Section 575-b of the real property tax law is amended by
adding a new subdivision 4 to read as follows:
S. 8009--A 67 A. 9009--A
4. COMPLAINTS WITH RESPECT TO ASSESSMENTS DETERMINED UNDER THIS
SECTION SHALL BE GOVERNED BY SECTIONS FIVE HUNDRED TWELVE AND FIVE
HUNDRED TWENTY-FOUR OF THIS ARTICLE AND THE FOLLOWING PROVISIONS:
(A) THE ASSESSOR SHALL, UPON REQUEST, PROVIDE THE OWNER WITH THE
INPUTS THAT HE OR SHE ENTERED INTO THE COMMISSIONER'S APPRAISAL MODEL
WHEN VALUING THE PROPERTY PURSUANT TO THIS SECTION.
(B) THE PROPERTY OWNER MAY ADVISE THE ASSESSOR OF ANY ALLEGED ERRORS
TO THE APPRAISAL MODEL INPUTS BELIEVED TO HAVE BEEN MADE BY THE ASSES-
SOR, AND MAY PROVIDE INFORMATION TO THE ASSESSOR IN SUPPORT OF ANY
PROPOSED CHANGE TO THOSE INPUTS.
(C) IF THE PROPERTY OWNER PROVIDES SUCH INFORMATION TO THE ASSESSOR
PRIOR TO THE FILING OF THE TENTATIVE ASSESSMENT ROLL, THE ASSESSOR MAY
MAKE SUCH ADJUSTMENTS TO THE APPRAISAL MODEL INPUTS AS HE OR SHE DEEMS
WARRANTED BASED UPON THE INFORMATION PROVIDED BY THE PROPERTY OWNER, AND
MAY RECALCULATE THE PROPERTY VALUE BY ENTERING THE ADJUSTED INPUTS INTO
THE APPRAISAL MODEL.
(D) IF DISSATISFIED WITH THE ASSESSED VALUE APPEARING ON THE TENTATIVE
ASSESSMENT ROLL, THE PROPERTY OWNER MAY FILE A COMPLAINT WITH THE BOARD
OF ASSESSMENT REVIEW; PROVIDED, HOWEVER, THAT THE GROUNDS FOR REVIEW OF
AN ASSESSMENT DETERMINED UNDER THIS SECTION WITH RESPECT TO BOTH ARTICLE
FIVE AND ARTICLE SEVEN OF THIS CHAPTER SHALL BE LIMITED TO THE ACCURACY
OF THE APPRAISAL MODEL INPUTS MADE BY THE ASSESSOR.
(E) ACTIONS OR PROCEEDINGS THAT CHALLENGE THE VALIDITY AND ACCURACY OF
THE APPRAISAL MODEL OR DISCOUNT RATES ESTABLISHED UNDER THIS SECTION MAY
NOT BE COMMENCED AGAINST ASSESSING UNITS. SUCH CHALLENGES MAY ONLY BE
BROUGHT BY COMMENCING AN ACTION AGAINST THE COMMISSIONER IN THE THIRD
DEPARTMENT OF THE APPELLATE DIVISION OF THE SUPREME COURT IN THE MANNER
PROVIDED BY ARTICLE SEVENTY-EIGHT OF THE CIVIL PRACTICE LAW AND RULES.
§ 2. This act shall take effect immediately.
PART BB
Section 1. The subsection heading and paragraphs 1, 2, 3, and 4 of
subsection (n-1) of section 606 of the tax law, as added by subpart B of
part C of chapter 20 of the laws of 2015, the opening paragraph of
subparagraph (a) of paragraph 2 as amended by section 7 of part A of
chapter 60 of the laws of 2016, are amended to read as follows:
[Property tax relief] HOMEOWNER TAX REBATE credit. (1) An individual
taxpayer who meets the eligibility standards in paragraph two of this
subsection shall be allowed a credit against the taxes imposed by this
article in the amount specified in paragraph three of this subsection
for tax [years two thousand sixteen, two thousand seventeen, two thou-
sand eighteen, and two thousand nineteen] YEAR TWO THOUSAND TWENTY-TWO.
(2) (a) To be eligible for the credit, the taxpayer (or taxpayers
filing joint returns) on the personal income tax return filed for the
taxable year two years prior, must have (i) been a resident, (ii) owned
and primarily resided in real property receiving either the STAR
exemption authorized by section four hundred twenty-five of the real
property tax law or the school tax relief credit authorized by
subsection (eee) of this section, and (iii) had qualified gross income
no greater than two hundred [seventy-five] FIFTY thousand dollars.
[Provided, however, that no credit shall be allowed if any of the
following apply:
(i) Such property is located in an independent school district that is
subject to the provisions of section two thousand twenty-three-a of the
education law and that has adopted a budget in excess of the tax levy
S. 8009--A 68 A. 9009--A
limit prescribed by that section. To render its taxpayers eligible for
the credit authorized by this subsection, the school district must
certify its compliance with such tax levy limit in the manner prescribed
by subdivision two of section two thousand twenty-three-b of the educa-
tion law.
(ii) Such property is located in a city with a dependent school
district that is subject to the provisions of section three-c of the
general municipal law and that has adopted a budget in excess of the tax
levy limit prescribed by that section. To render its taxpayers eligible
for the credit authorized by this subsection, the city must certify its
compliance with such tax levy limit in the manner prescribed by subdivi-
sion two of section three-d of the general municipal law.
(iii) Such property is located in the city of New York.]
(3) Amount of credit. (a) [For the two thousand sixteen taxable year
(i) for a taxpayer residing in real property located within the metro-
politan commuter transportation district (MCTD) and outside the city of
New York, the amount of the credit shall be $130; (ii) for a taxpayer
residing in real property located outside the MCTD, the amount of the
credit shall be $185.
(b) For the two thousand seventeen, two thousand eighteen and two
thousand nineteen taxable years (i)] For a taxpayer who owned and prima-
rily resided in real property receiving the basic STAR exemption OR WHO
RECEIVED THE BASIC STAR CREDIT, the amount of the credit shall equal the
STAR tax savings associated with such basic STAR exemption IN THE TWO
THOUSAND TWENTY-ONE--TWO THOUSAND TWENTY-TWO SCHOOL YEAR, multiplied by
the following percentage:
[(A) for the two thousand seventeen taxable year:
Qualified Gross Income Percentage
Not over $75,000 28%
Over $75,000 but not over $150,000 20.5%
Over $150,000 but not over $200,000 13%
Over $200,000 but not over $275,000 5.5%
Over $275,000 No credit
(B) for the two thousand eighteen taxable year:
Qualified Gross Income Percentage
Not over $75,000 60%
Over $75,000 but not over $150,000 42.5%
Over $150,000 but not over $200,000 25%
Over $200,000 but not over $275,000 7.5%
Over $275,000 No credit
(C) for the two thousand nineteen taxable year:]
(I) FOR A TAXPAYER WHOSE PRIMARY RESIDENCE IS LOCATED OUTSIDE THE CITY
OF NEW YORK:
Qualified Gross Income Percentage
Not over $75,000 [85%] 163%
Over $75,000 but not over $150,000 [60%] 115%
Over $150,000 but not over $200,000 [35%] 66%
Over $200,000 but not over [10%] 18%
[$275,000] $250,000
Over [$275,000] $250,000 No credit
(II) FOR A TAXPAYER WHOSE PRIMARY RESIDENCE IS LOCATED WITHIN THE CITY
OF NEW YORK:
QUALIFIED GROSS INCOME PERCENTAGE
NOT OVER $75,000 125%
OVER $75,000 BUT NOT OVER $150,000 115%
OVER $150,000 BUT NOT OVER $200,000 105%
S. 8009--A 69 A. 9009--A
OVER $200,000 BUT NOT OVER $250,000 100%
OVER $250,000 NO CREDIT
[(c)] (B) For a taxpayer who owned and primarily resided in real prop-
erty receiving the enhanced STAR exemption OR WHO RECEIVED THE ENHANCED
STAR CREDIT, the amount of the credit shall equal the STAR tax savings
associated with such enhanced STAR exemption IN THE TWO THOUSAND TWEN-
TY-ONE--TWO THOUSAND TWENTY-TWO SCHOOL YEAR, multiplied by [the follow-
ing percentage:
Taxable Year Percentage
two thousand seventeen 12%
two thousand eighteen 26%
two thousand nineteen 34%]
SIXTY-SIX PERCENT IF THE TAXPAYER'S PRIMARY RESIDENCE IS LOCATED OUTSIDE
THE CITY OF NEW YORK, OR ONE HUNDRED TEN PERCENT IF THE TAXPAYER'S
PRIMARY RESIDENCE IS LOCATED WITHIN THE CITY OF NEW YORK.
[(d)] (C) In no case may the amount of the credit allowed under this
subsection exceed the school district taxes due with respect to the
residence for that school year, NOR SHALL ANY CREDIT BE ALLOWED UNDER
THIS SUBSECTION IF THE AMOUNT DETERMINED PURSUANT TO THIS PARAGRAPH IS
LESS THAN ONE HUNDRED DOLLARS.
(4) For purposes of this subsection:
(a) "Qualified gross income" means the adjusted gross income of the
qualified taxpayer for the taxable year as reported for federal income
tax purposes, or which would be reported as adjusted gross income if a
federal income tax return were required to be filed. In computing quali-
fied gross income, the net amount of loss reported on Federal Schedule
C, D, E, or F shall not exceed three thousand dollars per schedule. In
addition, the net amount of any other separate category of loss shall
not exceed three thousand dollars. The aggregate amount of all losses
included in computing qualified gross income shall not exceed fifteen
thousand dollars.
(b) "STAR tax savings" means the tax savings attributable to the basic
or enhanced STAR exemption, whichever is applicable, within a portion of
a school district, as determined by the commissioner pursuant to subdi-
vision two of section thirteen hundred six-a of the real property tax
law.
[(c) "Metropolitan commuter transportation district" or "MCTD" means
the metropolitan commuter transportation district as defined in section
twelve hundred sixty-two of the public authorities law.]
§ 2. This act shall take effect immediately.
PART CC
Section 1. The opening paragraph and subdivisions 1 and 2 of section
1306 of the racing, pari-mutuel wagering and breeding law, the opening
paragraph as amended by chapter 243 of the laws of 2020 and subdivisions
1 and 2 as added by chapter 174 of the laws of 2013, are amended to read
as follows:
The New York state gaming facility location board shall select,
following a competitive process and subject to the restrictions of this
article, no more than [four] SEVEN entities to apply to the commission
for gaming facility licenses. In exercising its authority, the board
shall have all powers necessary or convenient to fully carry out and
effectuate its purposes including, but not limited to, the following
powers. The board shall:
S. 8009--A 70 A. 9009--A
1. issue a request for applications for zone ONE OR two gaming facili-
ty licenses pursuant to section one thousand three hundred twelve OR
SECTION ONE THOUSAND THREE HUNDRED TWENTY-ONE-B of this article;
2. assist the commission in prescribing the form of the application
for zone ONE OR two gaming facility licenses including information to be
furnished by an applicant concerning an applicant's antecedents, habits,
character, associates, criminal record, business activities and finan-
cial affairs, past or present pursuant to section one thousand three
hundred thirteen OR SECTION ONE THOUSAND THREE HUNDRED TWENTY-ONE-C of
this article;
§ 2. Subparagraph 2 of paragraph (a) of subdivision 2 of section 1310
of the racing, pari-mutuel wagering and breeding law, as added by chap-
ter 174 of the laws of 2013, is amended to read as follows:
(2) Region two shall consist of Bronx, Kings, New York, Queens and
Richmond counties[. No gaming facility shall be authorized in region
two]; and
§ 3. The title heading of title 2 of article 13 of the racing, pari-
mutuel wagering and breeding law, as added by chapter 174 of the laws of
2013, is amended to read as follows:
FACILITY DETERMINATION AND LICENSING: UPSTATE GAMING FACILITIES
§ 4. Section 1310 of title 2 of article 13 of the racing, pari-mutuel
wagering and breeding law is redesignated section 1310 of title 1 of
such article.
§ 5. Subdivision 1 of section 1311 of the racing, pari-mutuel wagering
and breeding law, as amended by chapter 175 of the laws of 2013, is
amended to read as follows:
1. The commission is authorized to award up to four gaming facility
licenses, in regions one, two and five of zone two. The duration of such
initial license shall be ten years. The term of renewal shall be deter-
mined by the commission. The commission may award a second license to a
qualified applicant in no more than a single region. The commission is
not empowered to award any license [in zone one. No gaming facilities
are authorized] NOR ARE ANY GAMING FACILITIES AUTHORIZED under this
[article] TITLE for the city of New York or any other portion of zone
one.
As a condition of licensure, licensees are required to commence gaming
operations no more than twenty-four months following license award. No
additional licenses may be awarded during the twenty-four month period,
nor for an additional sixty months following the end of the twenty-four
month period. Should the state legislatively authorize additional gaming
facility licenses within these periods, licensees shall have the right
to recover the license fee paid pursuant to section one thousand three
hundred six of this article.
This right shall be incorporated into the license itself, vest upon
the opening of a gaming facility in zone one or in the same region as
the licensee and entitle the holder of such license to bring an action
in the court of claims to recover the license fee paid pursuant to
section one thousand three hundred fifteen of this [article] TITLE in
the event that any gaming facility license in excess of the number
authorized by this section as of the effective date of this section is
awarded within seven years from the date that the initial gaming facili-
ty license is awarded. This right to recover any such fee shall be
proportionate to the length of the respective period that is still
remaining upon the vesting of such right.
Additionally, the right to bring an action in the court of claims to
recover the fee paid to the state on the twenty-fourth day of September,
S. 8009--A 71 A. 9009--A
two thousand ten, by the operator of a video lottery gaming facility in
a city of more than one million shall vest with such operator upon the
opening of any gaming facility licensed by the commission in zone one
within seven years from the date that the initial gaming facility
license is awarded; provided however that the amount recoverable shall
be limited to the pro rata amount of the time remaining until the end of
the seven year exclusivity period, proportionate to the period of time
between the date of opening of the video lottery facility until the
conclusion of the seven year period.
2. Notwithstanding the foregoing, no casino gaming facility shall be
authorized:
(a) in the counties of Clinton, Essex, Franklin, Hamilton, Jefferson,
Lewis, Saint Lawrence and Warren;
(b) within the following area: (1) to the east, State Route 14 from
Sodus Point to the Pennsylvania border with New York; (2) to the north,
the border between New York and Canada; (3) to the south, the Pennsylva-
nia border with New York; and (4) to the west, the border between New
York and Canada and the border between Pennsylvania and New York; and
(c) in the counties of Cayuga, Chenango, Cortland, Herkimer, Lewis,
Madison, Oneida, Onondaga, Oswego and Otsego.
3. As a condition for continued licensure, licensees shall be required
to house upon the physical premises of the licensed gaming facility,
UPON REQUEST, a mobile sports wagering platform provider's server or
other equipment used for receiving mobile sports wagers pursuant to
section [1367-a of the racing, pari-mutuel wagering and breeding law]
1367-A OF THIS ARTICLE; provided however, that such licensee shall be
entitled to the reasonable and actual costs, as determined by the gaming
commission, of physically housing and securing such server or other
equipment used for receiving mobile sports wagers at such licensee's
licensed gaming facility; and provided further, FOR THE DURATION OF THE
INITIAL LICENSE TERM, [that as consideration for housing and securing
such server at the physical premises of the licensed gaming facility,] a
mobile sports wagering platform provider[s] shall pay [to such licensed
gaming facility, five] TWO AND A HALF million dollars per year [for the
duration of the time that such server is housed and operating at the
physical premises of such licensed gaming facility] FROM WHICH EACH
GAMING FACILITY LICENSED UNDER TITLE TWO OF THIS ARTICLE SHALL RECEIVE
FIVE MILLION DOLLARS PER YEAR.
§ 6. The opening paragraph of subdivision 1 of section 1312 of the
racing, pari-mutuel wagering and breeding law, as added by chapter 174
of the laws of 2013, is amended to read as follows:
The board shall issue within ninety days of a majority of members
being appointed a request for applications for a gaming facility license
in regions one, two and five in zone two; provided, however, that the
board shall not issue any requests for applications for any region in
zone one UNDER THIS TITLE; and further provided that the board shall not
issue any requests for applications with respect to any gaming facility
subsequently legislatively authorized until seven years following the
commencement of gaming activities in zone two, UNLESS SUCH REQUEST FOR
APPLICATION WITH RESPECT TO ANY SUBSEQUENTLY LEGISLATIVELY AUTHORIZED
GAMING FACILITY ADHERES TO THE PROCEDURE AS DESCRIBED IN SECTION ONE
THOUSAND THREE HUNDRED ELEVEN OF THIS TITLE. All requests for applica-
tions shall include:
§ 7. Article 13 of the racing, pari-mutuel wagering and breeding law
is amended by adding a new title 2-A to read as follows:
S. 8009--A 72 A. 9009--A
TITLE 2-A
FACILITY DETERMINATION AND LICENSING: ADDITIONAL GAMING FACILITIES
SECTION 1321-A. LICENSE AUTHORIZATION; RESTRICTIONS.
1321-B. REQUESTS FOR APPLICATIONS; REQUESTS FOR INFORMATION.
1321-C. FORM OF APPLICATION.
1321-D. LICENSE APPLICANT ELIGIBILITY.
1321-E. REQUIRED CAPITAL INVESTMENT.
1321-F. MINIMUM LICENSE THRESHOLDS.
1321-G. INVESTIGATION OF LICENSE APPLICANTS.
1321-H. DISQUALIFYING CRITERIA.
1321-I. HEARINGS.
1321-J. SITING EVALUATION.
§ 1321-A. LICENSE AUTHORIZATION; RESTRICTIONS. 1. THE COMMISSION IS
AUTHORIZED TO AWARD UP TO THREE ADDITIONAL GAMING FACILITY LICENSES. THE
DURATION OF SUCH INITIAL LICENSE AND THE TERM OF RENEWAL SHALL BE DETER-
MINED BY THE COMMISSION.
2. NOTWITHSTANDING THE FOREGOING, NO CASINO GAMING FACILITY SHALL BE
AUTHORIZED:
(A) IN THE COUNTIES OF CLINTON, ESSEX, FRANKLIN, HAMILTON, JEFFERSON,
LEWIS, SAINT LAWRENCE AND WARREN;
(B) WITHIN THE FOLLOWING AREA: (1) TO THE EAST, STATE ROUTE 14 FROM
SODUS POINT TO THE PENNSYLVANIA BORDER WITH NEW YORK; (2) TO THE NORTH,
THE BORDER BETWEEN NEW YORK AND CANADA; (3) TO THE SOUTH, THE PENNSYLVA-
NIA BORDER WITH NEW YORK; AND (4) TO THE WEST, THE BORDER BETWEEN NEW
YORK AND CANADA AND THE BORDER BETWEEN PENNSYLVANIA AND NEW YORK; AND
(C) IN THE COUNTIES OF CAYUGA, CHENANGO, CORTLAND, HERKIMER, LEWIS,
MADISON, ONEIDA, ONONDAGA, OSWEGO AND OTSEGO.
§ 1321-B. REQUESTS FOR APPLICATIONS; REQUESTS FOR INFORMATION.
REQUESTS FOR APPLICATIONS SHALL BE HANDLED IN THE SAME MANNER AS
PROVIDED FOR IN SECTION THIRTEEN HUNDRED TWELVE OF THIS ARTICLE FOR
GAMING LICENSES AUTHORIZED BUT NOT AWARDED, PROVIDED HOWEVER THAT ANY
REQUESTS FOR APPLICATIONS FOR GAMING FACILITY LICENSES AUTHORIZED BUT
NOT AWARDED MAY BE FOR GAMING FACILITY LICENSES IN ANY REGION IN ZONE
ONE OR IN REGIONS ONE, TWO AND FIVE IN ZONE TWO.
§ 1321-C. FORM OF APPLICATION. THE FORM OF THE APPLICATION SHALL BE
THE SAME AS ESTABLISHED UNDER SECTION THIRTEEN HUNDRED THIRTEEN OF THIS
ARTICLE.
§ 1321-D. LICENSE APPLICANT ELIGIBILITY. 1. GAMING FACILITY LICENSES
SHALL ONLY BE ISSUED TO APPLICANTS WHO ARE QUALIFIED UNDER THE CRITERIA
SET FORTH IN THIS ARTICLE, AS DETERMINED BY THE COMMISSION.
2. AS A CONDITION OF FILING, EACH POTENTIAL LICENSE APPLICANT MUST:
(A) DEMONSTRATE TO THE BOARD'S SATISFACTION THAT THE APPLICANT HAS
CONSULTED WITH LOCAL GOVERNMENTS AND CONSIDERED INPUT FROM THE COMMUNI-
TY; AND
(B) WAIVE ALL RIGHTS THEY OR ANY AFFILIATED ENTITY POSSESS UNDER
SECTION ONE THOUSAND THREE HUNDRED ELEVEN OF THIS ARTICLE TO BRING AN
ACTION TO RECOVER A FEE.
3. THE EXPIRATION OF THE SEVEN YEAR RESTRICTED PERIOD FROM THE DATE
THAT AN INITIAL GAMING FACILITY LICENSE WAS AWARDED IS FEBRUARY TWENTY-
EIGHTH, TWO THOUSAND TWENTY-THREE FOR THE THREE INITIAL CASINO LICENSES
AND NOVEMBER TWENTY-SECOND, TWO THOUSAND TWENTY-THREE FOR THE FINAL
CASINO LICENSE AWARDED. SHOULD AN APPLICANT OR APPLICANTS COMMENCE
GAMING ACTIVITIES PRIOR TO SUCH DATES, SUCH APPLICANT OR APPLICANTS
SHALL BE JOINTLY AND SEVERALLY LIABLE FOR PAYMENT OF THE PROPORTIONATE
FEE FOR THE RESPECTIVE PERIOD REMAINING AS REQUIRED BY SECTION ONE THOU-
SAND THREE HUNDRED ELEVEN OF THIS ARTICLE.
S. 8009--A 73 A. 9009--A
§ 1321-E. REQUIRED CAPITAL INVESTMENT. 1. THE BOARD SHALL ESTABLISH
THE MINIMUM CAPITAL INVESTMENT FOR EACH UNAWARDED GAMING FACILITY
LICENSE. SUCH INVESTMENT MAY INCLUDE, BUT NOT BE LIMITED TO, A CASINO
AREA, HOTEL AND OTHER AMENITIES; AND PROVIDED FURTHER, THAT THE BOARD
SHALL DETERMINE WHETHER IT WILL INCLUDE THE PURCHASE OR LEASE PRICE OF
THE LAND WHERE THE GAMING FACILITY WILL BE LOCATED OR ANY INFRASTRUCTURE
DESIGNED TO SUPPORT THE SITE INCLUDING, BUT NOT LIMITED TO, DRAINAGE,
UTILITY SUPPORT, ROADWAYS, INTERCHANGES, FILL AND SOIL OR GROUNDWATER OR
SURFACE WATER CONTAMINATION ISSUES. THE BOARD MAY CONSIDER PRIVATE CAPI-
TAL INVESTMENT MADE PREVIOUS TO THE EFFECTIVE DATE OF THIS TITLE, BUT
MAY, IN ITS DISCRETION, DISCOUNT A PERCENTAGE OF THE INVESTMENT MADE.
UPON AWARD OF A GAMING LICENSE BY THE COMMISSION, THE APPLICANT SHALL BE
REQUIRED TO DEPOSIT TEN PERCENT OF THE TOTAL INVESTMENT PROPOSED IN THE
APPLICATION INTO AN INTEREST-BEARING ACCOUNT. MONIES RECEIVED FROM THE
APPLICANT SHALL BE HELD IN ESCROW UNTIL THE FINAL STAGE OF CONSTRUCTION,
AS DETAILED IN THE TIMELINE OF CONSTRUCTION SUBMITTED WITH THE
LICENSEE'S APPLICATION AND APPROVED BY THE COMMISSION, AT WHICH TIME THE
DEPOSIT PLUS INTEREST EARNED SHALL BE RETURNED TO THE APPLICANT TO BE
APPLIED FOR THE FINAL STAGE. SHOULD THE APPLICANT BE UNABLE TO COMPLETE
THE GAMING FACILITY, THE DEPOSIT SHALL BE FORFEITED TO THE STATE. IN
PLACE OF A CASH DEPOSIT, THE COMMISSION MAY ALLOW FOR AN APPLICANT TO
SECURE A DEPOSIT BOND INSURING THAT TEN PERCENT OF THE PROPOSED CAPITAL
INVESTMENT SHALL BE FORFEITED TO THE STATE IF THE APPLICANT IS UNABLE TO
COMPLETE THE GAMING FACILITY.
2. EACH APPLICANT SHALL SUBMIT ITS PROPOSED CAPITAL INVESTMENT WITH
ITS APPLICATION TO THE BOARD WHICH SHALL INCLUDE STAGES OF CONSTRUCTION
OF THE GAMING FACILITY AND THE DEADLINE BY WHICH THE STAGES AND OVERALL
CONSTRUCTION AND ANY INFRASTRUCTURE IMPROVEMENTS WILL BE COMPLETED. IN
AWARDING A LICENSE, THE COMMISSION SHALL DETERMINE AT WHAT STAGE OF
CONSTRUCTION A LICENSEE SHALL BE APPROVED TO OPEN FOR GAMING; PROVIDED,
HOWEVER, THAT A LICENSEE SHALL NOT BE APPROVED TO OPEN FOR GAMING UNTIL
THE COMMISSION HAS DETERMINED THAT AT LEAST THE GAMING AREA AND OTHER
ANCILLARY ENTERTAINMENT SERVICES AND NON-GAMING AMENITIES, AS REQUIRED
BY THE BOARD, HAVE BEEN BUILT AND ARE OF A SUPERIOR QUALITY AS SET FORTH
IN THE CONDITIONS OF LICENSURE. THE COMMISSION SHALL NOT APPROVE A
GAMING FACILITY TO OPEN BEFORE THE COMPLETION OF THE PERMANENT CASINO
AREA.
3. THE BOARD SHALL DETERMINE A LICENSING FEE TO BE PAID BY A LICENSEE
WITHIN THIRTY DAYS AFTER THE AWARD OF THE LICENSE WHICH SHALL BE DEPOS-
ITED INTO THE COMMERCIAL GAMING REVENUE FUND. THE LICENSE SHALL SET
FORTH THE CONDITIONS TO BE SATISFIED BY THE LICENSEE BEFORE THE GAMING
FACILITY SHALL BE OPENED TO THE PUBLIC. THE COMMISSION SHALL SET ANY
RENEWAL FEE FOR SUCH LICENSE BASED ON THE COST OF FEES ASSOCIATED WITH
THE EVALUATION OF A LICENSEE UNDER THIS ARTICLE WHICH SHALL BE DEPOSITED
INTO THE COMMERCIAL GAMING FUND. SUCH RENEWAL FEE SHALL BE EXCLUSIVE OF
ANY SUBSEQUENT LICENSING FEES UNDER THIS SECTION.
4. THE COMMISSION SHALL DETERMINE THE SOURCES AND TOTAL AMOUNT OF AN
APPLICANT'S PROPOSED CAPITALIZATION TO DEVELOP, CONSTRUCT, MAINTAIN AND
OPERATE A PROPOSED GAMING FACILITY UNDER THIS ARTICLE. UPON AWARD OF A
GAMING LICENSE, THE COMMISSION SHALL CONTINUE TO ASSESS THE CAPITALIZA-
TION OF A LICENSEE FOR THE DURATION OF CONSTRUCTION OF THE PROPOSED
GAMING FACILITY AND THE TERM OF THE LICENSE.
§ 1321-F. MINIMUM LICENSE THRESHOLDS. THE MINIMUM LICENSING THRESH-
OLDS SHALL BE THE SAME AS THOSE ESTABLISHED UNDER SECTION THIRTEEN
HUNDRED SIXTEEN OF THIS ARTICLE.
S. 8009--A 74 A. 9009--A
§ 1321-G. INVESTIGATION OF LICENSE APPLICANTS. THE PROCESS USED TO
INVESTIGATE LICENSE APPLICANTS SHALL BE THE SAME PROCESS ESTABLISHED
UNDER SECTION THIRTEEN HUNDRED SEVENTEEN OF THIS ARTICLE.
§ 1321-H. DISQUALIFYING CRITERIA. THE CRITERIA TO DISQUALIFY APPLI-
CANTS SHALL BE THE SAME CRITERIA USED FOR UPSTATE GAMING FACILITY
LICENSING, WHICH ARE ENUMERATED IN SECTION THIRTEEN HUNDRED EIGHTEEN OF
THIS ARTICLE.
§ 1321-I. HEARINGS. THE PROCESS USED FOR HEARINGS SHALL BE THE SAME
PROCESS ESTABLISHED UNDER SECTION THIRTEEN HUNDRED NINETEEN OF THIS
ARTICLE.
§ 1321-J. SITING EVALUATION. IN DETERMINING WHETHER AN APPLICANT SHALL
BE ELIGIBLE FOR A GAMING FACILITY LICENSE, THE BOARD SHALL EVALUATE HOW
EACH APPLICANT PROPOSES TO ADVANCE THE FOLLOWING OBJECTIVES WITH CONSID-
ERATION GIVEN TO THE DIFFERENCES BETWEEN PROPOSED PROJECTS RELATED TO
WHETHER IT IS A CONVERSION OF AN EXISTING VIDEO LOTTERY GAMING FACILITY
OR NEW FACILITY CONSTRUCTION, AND THE PROPOSED LOCATION. THE DECISION
BY THE BOARD TO SELECT A GAMING FACILITY LICENSE APPLICANT SHALL BE
DETERMINED BASED ON THE FOLLOWING FACTORS WHICH SHALL INCLUDE, BUT NOT
BE LIMITED TO:
(A) REALIZING MAXIMUM CAPITAL INVESTMENT EXCLUSIVE OF LAND ACQUISITION
AND INFRASTRUCTURE IMPROVEMENTS;
(B) MAXIMIZING REVENUES RECEIVED BY THE STATE AND LOCALITIES;
(C) PROVIDING THE HIGHEST NUMBER OF QUALITY JOBS IN THE GAMING FACILI-
TY;
(D) BUILDING A GAMING FACILITY OF THE HIGHEST CALIBER WITH A VARIETY
OF QUALITY AMENITIES TO BE INCLUDED AS PART OF THE GAMING FACILITY;
(E) OFFERING THE HIGHEST AND BEST VALUE TO PATRONS TO CREATE A SECURE
AND ROBUST GAMING MARKET IN THE REGION AND THE STATE;
(F) PROVIDING A MARKET ANALYSIS DETAILING THE BENEFITS OF THE SITE
LOCATION OF THE GAMING FACILITY AND THE ESTIMATED RECAPTURE RATE OF
GAMING-RELATED SPENDING BY RESIDENTS TRAVELLING TO AN OUT-OF-STATE
GAMING FACILITY;
(G) OFFERING A REASONABLE AND FEASIBLE CONSTRUCTION SCHEDULE TO
COMPLETION OF THE FULL GAMING FACILITY;
(H) DEMONSTRATING THE ABILITY TO FULLY FINANCE THE GAMING FACILITY;
(I) DEMONSTRATING EXPERIENCE IN THE DEVELOPMENT AND OPERATION OF A
QUALITY GAMING FACILITY;
(J) MITIGATING POTENTIAL IMPACTS ON HOST AND NEARBY MUNICIPALITIES
WHICH MIGHT RESULT FROM THE DEVELOPMENT OR OPERATION OF THE GAMING
FACILITY;
(K) CAREFULLY CONSIDERING LOCAL VIEWS AND CONSULTING WITH APPROPRIATE
LOCAL GOVERNMENTS;
(L) OPERATING IN PARTNERSHIP WITH AND PROMOTING LOCAL HOTELS, RESTAU-
RANTS AND RETAIL FACILITIES SO THAT PATRONS EXPERIENCE THE FULL DIVERSI-
FIED REGIONAL TOURISM INDUSTRY;
(M) ESTABLISHING A FAIR AND REASONABLE PARTNERSHIP WITH LIVE ENTER-
TAINMENT VENUES THAT MAY BE IMPACTED BY A GAMING FACILITY UNDER WHICH
THE GAMING FACILITY ACTIVELY SUPPORTS THE MISSION AND THE OPERATION OF
THE IMPACTED ENTERTAINMENT VENUES;
(N) IMPLEMENTING A WORKFORCE DEVELOPMENT PLAN THAT UTILIZES THE EXIST-
ING LABOR FORCE, INCLUDING THE ESTIMATED NUMBER OF CONSTRUCTION JOBS A
PROPOSED GAMING FACILITY WILL GENERATE, THE DEVELOPMENT OF WORKFORCE
TRAINING PROGRAMS THAT SERVE THE UNEMPLOYED AND METHODS FOR ACCESSING
EMPLOYMENT AT THE GAMING FACILITY;
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(O) TAKING ADDITIONAL MEASURES TO ADDRESS PROBLEM GAMBLING INCLUDING,
BUT NOT LIMITED TO, TRAINING OF GAMING EMPLOYEES TO IDENTIFY PATRONS
EXHIBITING PROBLEMS WITH GAMBLING;
(P) UTILIZING SUSTAINABLE DEVELOPMENT PRINCIPLES INCLUDING, BUT NOT
LIMITED TO:
(1) HAVING NEW AND RENOVATION CONSTRUCTION CERTIFIED UNDER THE APPRO-
PRIATE CERTIFICATION CATEGORY IN THE LEADERSHIP IN ENERGY AND ENVIRON-
MENTAL DESIGN GREEN BUILDING RATING SYSTEM CREATED BY THE UNITED STATES
GREEN BUILDING COUNCIL;
(2) EFFORTS TO MITIGATE VEHICLE TRIPS;
(3) EFFORTS TO CONSERVE WATER AND MANAGE STORM WATER;
(4) DEMONSTRATING THAT ELECTRICAL AND HVAC EQUIPMENT AND APPLIANCES
WILL BE ENERGY STAR LABELED WHERE AVAILABLE;
(5) PROCURING OR GENERATING ON-SITE TEN PERCENT OF ITS ANNUAL ELEC-
TRICITY CONSUMPTION FROM RENEWABLE SOURCES; AND
(6) DEVELOPING AN ONGOING PLAN TO SUBMETER AND MONITOR ALL MAJOR
SOURCES OF ENERGY CONSUMPTION AND UNDERTAKE REGULAR EFFORTS TO MAINTAIN
AND IMPROVE ENERGY EFFICIENCY OF BUILDINGS IN THEIR SYSTEMS;
(Q) ESTABLISHING, FUNDING AND MAINTAINING HUMAN RESOURCE HIRING AND
TRAINING PRACTICES THAT PROMOTE THE DEVELOPMENT OF A SKILLED AND DIVERSE
WORKFORCE AND ACCESS TO PROMOTION OPPORTUNITIES THROUGH A WORKFORCE
TRAINING PROGRAM THAT:
(1) ESTABLISHES TRANSPARENT CAREER PATHS WITH MEASURABLE CRITERIA
WITHIN THE GAMING FACILITY THAT LEAD TO INCREASED RESPONSIBILITY AND
HIGHER PAY GRADES THAT ARE DESIGNED TO ALLOW EMPLOYEES TO PURSUE CAREER
ADVANCEMENT AND PROMOTION;
(2) PROVIDES EMPLOYEE ACCESS TO ADDITIONAL RESOURCES, SUCH AS TUITION
REIMBURSEMENT OR STIPEND POLICIES, TO ENABLE EMPLOYEES TO ACQUIRE THE
EDUCATION OR JOB TRAINING NEEDED TO ADVANCE CAREER PATHS BASED ON
INCREASED RESPONSIBILITY AND PAY GRADES; AND
(3) ESTABLISHES AN ON-SITE CHILD DAY CARE PROGRAM;
(R) PURCHASING, WHENEVER POSSIBLE, DOMESTICALLY MANUFACTURED SLOT
MACHINES FOR INSTALLATION IN THE GAMING FACILITY;
(S) IMPLEMENTING A WORKFORCE DEVELOPMENT PLAN THAT:
(1) INCORPORATES AN AFFIRMATIVE ACTION PROGRAM OF EQUAL OPPORTUNITY BY
WHICH THE APPLICANT GUARANTEES TO PROVIDE EQUAL EMPLOYMENT OPPORTUNITIES
TO ALL EMPLOYEES QUALIFIED FOR LICENSURE IN ALL EMPLOYMENT CATEGORIES,
INCLUDING PERSONS WITH DISABILITIES;
(2) UTILIZES THE EXISTING LABOR FORCE IN THE STATE;
(3) ESTIMATES THE NUMBER OF CONSTRUCTION JOBS A GAMING FACILITY WILL
GENERATE AND PROVIDES FOR EQUAL EMPLOYMENT OPPORTUNITIES AND WHICH
INCLUDES SPECIFIC GOALS FOR THE UTILIZATION OF MINORITIES, WOMEN AND
VETERANS ON THOSE CONSTRUCTION JOBS;
(4) IDENTIFIES WORKFORCE TRAINING PROGRAMS OFFERED BY THE GAMING
FACILITY; AND
(5) IDENTIFIES THE METHODS FOR ACCESSING EMPLOYMENT AT THE GAMING
FACILITY; AND
(T) DEMONSTRATING THAT THE APPLICANT HAS AN AGREEMENT WITH ORGANIZED
LABOR, INCLUDING HOSPITALITY SERVICES, AND HAS THE SUPPORT OF ORGANIZED
LABOR FOR ITS APPLICATION, WHICH SPECIFIES:
(1) THE NUMBER OF EMPLOYEES TO BE EMPLOYED AT THE GAMING FACILITY,
INCLUDING DETAILED INFORMATION ON THE PAY RATE AND BENEFITS FOR EMPLOY-
EES AND CONTRACTORS IN THE GAMING FACILITY AND ALL INFRASTRUCTURE
IMPROVEMENTS RELATED TO THE PROJECT; AND
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(2) DETAILED PLANS FOR ASSURING LABOR HARMONY DURING ALL PHASES OF THE
CONSTRUCTION, RECONSTRUCTION, RENOVATION, DEVELOPMENT AND OPERATION OF
THE GAMING FACILITY.
§ 8. Section 1351 of the racing, pari-mutuel wagering and breeding law
is amended by adding a new subdivision 1-a to read as follows:
1-A. FOR A GAMING FACILITY LICENSED PURSUANT TO TITLE TWO-A OF THIS
ARTICLE, THERE IS HEREBY IMPOSED A TAX ON GROSS GAMING REVENUES WITH THE
RATES TO BE DETERMINED BY THE GAMING COMMISSION PURSUANT TO A COMPET-
ITIVE BIDDING PROCESS AS OUTLINED IN TITLE TWO-A OF THIS ARTICLE.
§ 9. This act shall take effect immediately.
PART DD
Section 1. Section 509-a of the racing, pari-mutuel wagering and
breeding law, as amended by section 1 of part LLL of chapter 59 of the
laws of 2021, is amended to read as follows:
§ 509-a. Capital acquisition fund. 1. The corporation may create and
establish a capital acquisition fund for the purpose of financing the
acquisition, construction or equipping of offices, facilities or prem-
ises of the corporation. Such capital acquisition fund shall consist of
(i) the amounts specified pursuant to subdivision three-a of section
five hundred thirty-two of this chapter; and (ii) contributions from the
corporation's pari-mutuel wagering pools, subject to the following limi-
tations:
a. no contribution shall exceed the amount of one percent of the total
pari-mutuel wagering pools for the quarter in which the contribution is
made;
b. no contribution shall reduce the amount of quarterly net revenues,
exclusive of surcharge revenues, to an amount less than fifty percent of
such net revenues; and
c. the balance of the fund shall not exceed the lesser of one percent
of total pari-mutuel wagering pools for the previous twelve months or
the undepreciated value of the corporation's offices, facilities and
premises.
2. A. Notwithstanding any other provision of law or regulation to the
contrary, FROM APRIL NINETEENTH, TWO THOUSAND TWENTY-ONE TO MARCH THIR-
TY-FIRST, TWO THOUSAND TWENTY-TWO, twenty-three percent of the funds,
not to exceed two and one-half million dollars, in the Catskill off-
track betting corporation's capital acquisition fund and twenty-three
percent of the funds, not to exceed four hundred forty thousand dollars,
in the Capital off-track betting corporation's capital acquisition fund
established pursuant to this section shall also be available to such
off-track betting corporation for the purposes of statutory obligations,
payroll, and expenditures necessary to accept authorized wagers.
B. NOTWITHSTANDING ANY OTHER PROVISION OF LAW OR REGULATION TO
THE CONTRARY, FROM APRIL FIRST, TWO THOUSAND TWENTY-TWO TO MARCH THIR-
TY-FIRST, TWO THOUSAND TWENTY-THREE, TWENTY-THREE PERCENT OF THE FUNDS,
NOT TO EXCEED FOUR HUNDRED FORTY THOUSAND DOLLARS, IN THE CAPITAL
OFF-TRACK BETTING CORPORATION'S CAPITAL ACQUISITION FUND ESTABLISHED
PURSUANT TO THIS SECTION SHALL ALSO BE AVAILABLE TO SUCH OFF-TRACK
BETTING CORPORATION FOR THE PURPOSES OF STATUTORY OBLIGATIONS,
PAYROLL, AND EXPENDITURES NECESSARY TO ACCEPT AUTHORIZED WAGERS.
3. The Catskill off-track betting corporation and the Capital off-
track betting corporation shall make a report to the governor, speaker
of the assembly, temporary president of the senate and the commission
detailing the actual use of the funds made available in the capital
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acquisition fund. Such report shall include, but not be limited to, any
impact on employment levels since utilizing the funds, the status of any
statutory obligations, an accounting of the use of such funds, and any
other information as deemed necessary by the commission. Such report
shall be due no later than the [first day of April two thousand twenty-
two] LAST DAY OF THE FISCAL YEAR IN WHICH THE MONIES WERE SPENT.
§ 2. Section 2 of part LLL of chapter 59 of the laws of 2021 amending
the racing, pari-mutuel wagering and breeding law, relating to the
utilization of funds in the Catskill and Capital regions off-track
betting corporation's capital acquisition funds, is amended to read
as follows:
§ 2. This act shall take effect immediately [and shall expire and be
deemed repealed one year after such date].
§ 3. This act shall take effect immediately.
PART EE
Section 1. Paragraph (a) of subdivision 1 of section 1003 of the
racing, pari-mutuel wagering and breeding law, as amended by section 1
of part DD of chapter 59 of the laws of 2021, is amended to read as
follows:
(a) Any racing association or corporation or regional off-track
betting corporation, authorized to conduct pari-mutuel wagering under
this chapter, desiring to display the simulcast of horse races on which
pari-mutuel betting shall be permitted in the manner and subject to the
conditions provided for in this article may apply to the commission for
a license so to do. Applications for licenses shall be in such form as
may be prescribed by the commission and shall contain such information
or other material or evidence as the commission may require. No license
shall be issued by the commission authorizing the simulcast transmission
of thoroughbred races from a track located in Suffolk county. The fee
for such licenses shall be five hundred dollars per simulcast facility
and for account wagering licensees that do not operate either a simul-
cast facility that is open to the public within the state of New York or
a licensed racetrack within the state, twenty thousand dollars per year
payable by the licensee to the commission for deposit into the general
fund. Except as provided in this section, the commission shall not
approve any application to conduct simulcasting into individual or group
residences, homes or other areas for the purposes of or in connection
with pari-mutuel wagering. The commission may approve simulcasting into
residences, homes or other areas to be conducted jointly by one or more
regional off-track betting corporations and one or more of the follow-
ing: a franchised corporation, thoroughbred racing corporation or a
harness racing corporation or association; provided (i) the simulcasting
consists only of those races on which pari-mutuel betting is authorized
by this chapter at one or more simulcast facilities for each of the
contracting off-track betting corporations which shall include wagers
made in accordance with section one thousand fifteen, one thousand
sixteen and one thousand seventeen of this article; provided further
that the contract provisions or other simulcast arrangements for such
simulcast facility shall be no less favorable than those in effect on
January first, two thousand five; (ii) that each off-track betting
corporation having within its geographic boundaries such residences,
homes or other areas technically capable of receiving the simulcast
signal shall be a contracting party; (iii) the distribution of revenues
shall be subject to contractual agreement of the parties except that
S. 8009--A 78 A. 9009--A
statutory payments to non-contracting parties, if any, may not be
reduced; provided, however, that nothing herein to the contrary shall
prevent a track from televising its races on an irregular basis primari-
ly for promotional or marketing purposes as found by the commission. For
purposes of this paragraph, the provisions of section one thousand thir-
teen of this article shall not apply. Any agreement authorizing an
in-home simulcasting experiment commencing prior to May fifteenth, nine-
teen hundred ninety-five, may, and all its terms, be extended until June
thirtieth, two thousand [twenty-two] TWENTY-THREE; provided, however,
that any party to such agreement may elect to terminate such agreement
upon conveying written notice to all other parties of such agreement at
least forty-five days prior to the effective date of the termination,
via registered mail. Any party to an agreement receiving such notice of
an intent to terminate, may request the commission to mediate between
the parties new terms and conditions in a replacement agreement between
the parties as will permit continuation of an in-home experiment until
June thirtieth, two thousand [twenty-two] TWENTY-THREE; and (iv) no
in-home simulcasting in the thoroughbred special betting district shall
occur without the approval of the regional thoroughbred track.
§ 2. Subparagraph (iii) of paragraph d of subdivision 3 of section
1007 of the racing, pari-mutuel wagering and breeding law, as amended by
section 2 of part DD of chapter 59 of the laws of 2021, is amended to
read as follows:
(iii) Of the sums retained by a receiving track located in Westchester
county on races received from a franchised corporation, for the period
commencing January first, two thousand eight and continuing through June
thirtieth, two thousand [twenty-two] TWENTY-THREE, the amount used
exclusively for purses to be awarded at races conducted by such receiv-
ing track shall be computed as follows: of the sums so retained, two and
one-half percent of the total pools. Such amount shall be increased or
decreased in the amount of fifty percent of the difference in total
commissions determined by comparing the total commissions available
after July twenty-first, nineteen hundred ninety-five to the total
commissions that would have been available to such track prior to July
twenty-first, nineteen hundred ninety-five.
§ 3. The opening paragraph of subdivision 1 of section 1014 of the
racing, pari-mutuel wagering and breeding law, as amended by section 3
of part DD of chapter 59 of the laws of 2021, is amended to read as
follows:
The provisions of this section shall govern the simulcasting of races
conducted at thoroughbred tracks located in another state or country on
any day during which a franchised corporation is conducting a race meet-
ing in Saratoga county at Saratoga thoroughbred racetrack until June
thirtieth, two thousand [twenty-two] TWENTY-THREE and on any day regard-
less of whether or not a franchised corporation is conducting a race
meeting in Saratoga county at Saratoga thoroughbred racetrack after June
thirtieth, two thousand [twenty-two] TWENTY-THREE. On any day on which a
franchised corporation has not scheduled a racing program but a
thoroughbred racing corporation located within the state is conducting
racing, each off-track betting corporation branch office and each simul-
casting facility licensed in accordance with section one thousand seven
(that has entered into a written agreement with such facility's repre-
sentative horsemen's organization, as approved by the commission), one
thousand eight, or one thousand nine of this article shall be authorized
to accept wagers and display the live simulcast signal from thoroughbred
S. 8009--A 79 A. 9009--A
tracks located in another state or foreign country subject to the
following provisions:
§ 4. Subdivision 1 of section 1015 of the racing, pari-mutuel wagering
and breeding law, as amended by section 4 of part DD of chapter 59 of
the laws of 2021, is amended to read as follows:
1. The provisions of this section shall govern the simulcasting of
races conducted at harness tracks located in another state or country
during the period July first, nineteen hundred ninety-four through June
thirtieth, two thousand [twenty-two] TWENTY-THREE. This section shall
supersede all inconsistent provisions of this chapter.
§ 5. The opening paragraph of subdivision 1 of section 1016 of the
racing, pari-mutuel wagering and breeding law, as amended by section 5
of part DD of chapter 59 of the laws of 2021, is amended to read as
follows:
The provisions of this section shall govern the simulcasting of races
conducted at thoroughbred tracks located in another state or country on
any day during which a franchised corporation is not conducting a race
meeting in Saratoga county at Saratoga thoroughbred racetrack until June
thirtieth, two thousand [twenty-two] TWENTY-THREE. Every off-track
betting corporation branch office and every simulcasting facility
licensed in accordance with section one thousand seven that have entered
into a written agreement with such facility's representative horsemen's
organization as approved by the commission, one thousand eight or one
thousand nine of this article shall be authorized to accept wagers and
display the live full-card simulcast signal of thoroughbred tracks
(which may include quarter horse or mixed meetings provided that all
such wagering on such races shall be construed to be thoroughbred races)
located in another state or foreign country, subject to the following
provisions; provided, however, no such written agreement shall be
required of a franchised corporation licensed in accordance with section
one thousand seven of this article:
§ 6. The opening paragraph of section 1018 of the racing, pari-mutuel
wagering and breeding law, as amended by section 6 of part DD of chapter
59 of the laws of 2021, is amended to read as follows:
Notwithstanding any other provision of this chapter, for the period
July twenty-fifth, two thousand one through September eighth, two thou-
sand [twenty-one] TWENTY-TWO, when a franchised corporation is conduct-
ing a race meeting within the state at Saratoga Race Course, every off-
track betting corporation branch office and every simulcasting facility
licensed in accordance with section one thousand seven (that has entered
into a written agreement with such facility's representative horsemen's
organization as approved by the commission), one thousand eight or one
thousand nine of this article shall be authorized to accept wagers and
display the live simulcast signal from thoroughbred tracks located in
another state, provided that such facility shall accept wagers on races
run at all in-state thoroughbred tracks which are conducting racing
programs subject to the following provisions; provided, however, no such
written agreement shall be required of a franchised corporation licensed
in accordance with section one thousand seven of this article.
§ 7. Section 32 of chapter 281 of the laws of 1994, amending the
racing, pari-mutuel wagering and breeding law and other laws relating to
simulcasting, as amended by section 7 of part DD of chapter 59 of the
laws of 2021, is amended to read as follows:
§ 32. This act shall take effect immediately and the pari-mutuel tax
reductions in section six of this act shall expire and be deemed
repealed on July 1, [2022] 2023; provided, however, that nothing
S. 8009--A 80 A. 9009--A
contained herein shall be deemed to affect the application, qualifica-
tion, expiration, or repeal of any provision of law amended by any
section of this act, and such provisions shall be applied or qualified
or shall expire or be deemed repealed in the same manner, to the same
extent and on the same date as the case may be as otherwise provided by
law; provided further, however, that sections twenty-three and twenty-
five of this act shall remain in full force and effect only until May 1,
1997 and at such time shall be deemed to be repealed.
§ 8. Section 54 of chapter 346 of the laws of 1990, amending the
racing, pari-mutuel wagering and breeding law and other laws relating to
simulcasting and the imposition of certain taxes, as amended by section
8 of part DD of chapter 59 of the laws of 2021, is amended to read as
follows:
§ 54. This act shall take effect immediately; provided, however,
sections three through twelve of this act shall take effect on January
1, 1991, and section 1013 of the racing, pari-mutuel wagering and breed-
ing law, as added by section thirty-eight of this act, shall expire and
be deemed repealed on July 1, [2022] 2023; and section eighteen of this
act shall take effect on July 1, 2008 and sections fifty-one and fifty-
two of this act shall take effect as of the same date as chapter 772 of
the laws of 1989 took effect.
§ 9. Paragraph (a) of subdivision 1 of section 238 of the racing,
pari-mutuel wagering and breeding law, as amended by section 9 of part
DD of chapter 59 of the laws of 2021, is amended to read as follows:
(a) The franchised corporation authorized under this chapter to
conduct pari-mutuel betting at a race meeting or races run thereat shall
distribute all sums deposited in any pari-mutuel pool to the holders of
winning tickets therein, provided such tickets are presented for payment
before April first of the year following the year of their purchase,
less an amount that shall be established and retained by such franchised
corporation of between twelve to seventeen percent of the total deposits
in pools resulting from on-track regular bets, and fourteen to twenty-
one percent of the total deposits in pools resulting from on-track
multiple bets and fifteen to twenty-five percent of the total deposits
in pools resulting from on-track exotic bets and fifteen to thirty-six
percent of the total deposits in pools resulting from on-track super
exotic bets, plus the breaks. The retention rate to be established is
subject to the prior approval of the commission.
Such rate may not be changed more than once per calendar quarter to be
effective on the first day of the calendar quarter. "Exotic bets" and
"multiple bets" shall have the meanings set forth in section five
hundred nineteen of this chapter. "Super exotic bets" shall have the
meaning set forth in section three hundred one of this chapter. For
purposes of this section, a "pick six bet" shall mean a single bet or
wager on the outcomes of six races. The breaks are hereby defined as the
odd cents over any multiple of five for payoffs greater than one dollar
five cents but less than five dollars, over any multiple of ten for
payoffs greater than five dollars but less than twenty-five dollars,
over any multiple of twenty-five for payoffs greater than twenty-five
dollars but less than two hundred fifty dollars, or over any multiple of
fifty for payoffs over two hundred fifty dollars. Out of the amount so
retained there shall be paid by such franchised corporation to the
commissioner of taxation and finance, as a reasonable tax by the state
for the privilege of conducting pari-mutuel betting on the races run at
the race meetings held by such franchised corporation, the following
percentages of the total pool for regular and multiple bets five percent
S. 8009--A 81 A. 9009--A
of regular bets and four percent of multiple bets plus twenty percent of
the breaks; for exotic wagers seven and one-half percent plus twenty
percent of the breaks, and for super exotic bets seven and one-half
percent plus fifty percent of the breaks.
For the period April first, two thousand one through December thirty-
first, two thousand [twenty-two] TWENTY-THREE, such tax on all wagers
shall be one and six-tenths percent, plus, in each such period, twenty
percent of the breaks. Payment to the New York state thoroughbred breed-
ing and development fund by such franchised corporation shall be one-
half of one percent of total daily on-track pari-mutuel pools resulting
from regular, multiple and exotic bets and three percent of super exotic
bets and for the period April first, two thousand one through December
thirty-first, two thousand [twenty-two] TWENTY-THREE, such payment shall
be seven-tenths of one percent of regular, multiple and exotic pools.
§ 10. This act shall take effect immediately.
§ 2. Severability clause. If any clause, sentence, paragraph, subdivi-
sion, section or part of this act shall be adjudged by any court of
competent jurisdiction to be invalid, such judgment shall not affect,
impair, or invalidate the remainder thereof, but shall be confined in
its operation to the clause, sentence, paragraph, subdivision, section
or part thereof directly involved in the controversy in which such judg-
ment shall have been rendered. It is hereby declared to be the intent of
the legislature that this act would have been enacted even if such
invalid provisions had not been included herein.
§ 3. This act shall take effect immediately provided, however, that
the applicable effective date of Parts A through EE of this act shall be
as specifically set forth in the last section of such Parts.