S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3400
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 3, 2023
                                ___________
 
 Introduced  by  M.  of  A. SANTABARBARA -- read once and referred to the
   Committee on Ways and Means
 
 AN ACT to amend the tax law, in  relation  to  enacting  the  "emergency
   school relief act of 2023"
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Short title. This act shall be known and may  be  cited  as
 the "emergency school relief act of 2023".
   §  2.  Paragraphs  3 and 4 of subdivision a of section 1612 of the tax
 law, paragraph 3 as amended by chapter 174 of the laws of 2013 and para-
 graph 4 as amended by section 1 of part BB of chapter 59 of the laws  of
 2021, are amended to read as follows:
   (3)  [fifty-five]  FORTY percent of the total amount for which tickets
 have been sold  for  any  joint,  multi-jurisdiction,  and  out-of-state
 lottery  except  as otherwise provided in paragraph one of subdivision b
 of this section for any joint,  multi-jurisdiction,  out-of-state  video
 lottery gaming; or
   (4)  [fifty] THIRTY-FIVE percent of the total amount for which tickets
 have been sold for games known as: (A) the "Daily Numbers Game" or  "Win
 4",  discrete  games in which the participants select no more than three
 or four of their own numbers to match with three or four  numbers  drawn
 by the commission for purposes of determining winners of such games, (B)
 "Pick  10",  offered  no  more  than  twice daily, in which participants
 select from a specified field of numbers a  subset  of  ten  numbers  to
 match  against  a  subset  of numbers to be drawn by the commission from
 such field of numbers for the purpose of  determining  winners  of  such
 game,  (C)  "Take 5", offered no more than twice daily, in which partic-
 ipants select from a specified field of numbers a subset of five numbers
 to match against a subset of five numbers to be drawn by the  commission
 from  such  field of numbers for purposes of determining winners of such
 game; or

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07286-01-3
              

 A. 3400                             2
 
   § 3. The opening paragraph of paragraph 1 of subdivision b of  section
 1612  of the tax law, as amended by section 2 of subpart D of part DD of
 chapter 59 of the laws of 2019, is amended to read as follows:
   Notwithstanding  section  one  hundred twenty-one of the state finance
 law, on or before the twentieth day of each month, the commission  shall
 pay  into  the  state  treasury, to the credit of the state lottery fund
 created by section ninety-two-c of the state finance law, not less  than
 forty-five  percent of the total amount for which tickets have been sold
 for games defined in paragraph five of subdivision  a  of  this  section
 during  the preceding month, not less than [forty-five] SIXTY percent of
 the total amount for which tickets have [be] BEEN sold for games defined
 in paragraph four of subdivision a of this section during the  preceding
 month, not less than [thirty-five] FIFTY percent of the total amount for
 which  tickets  have  been  sold for games defined in paragraph three of
 subdivision a of this section during the preceding month, not less  than
 twenty  and  three-fourths percent of the total amount for which tickets
 have been sold for games defined in paragraph two of  subdivision  a  of
 this section during the preceding month, provided however that for games
 with  a prize payout of seventy-four and one-fourth percent of the total
 amount for which tickets have been sold, the commission  shall  pay  not
 less than ten and three-fourths percent of sales into the state treasury
 and  not  less  than  twenty-five  percent of the total amount for which
 tickets have been sold for games defined in paragraph one of subdivision
 a of this section during the preceding month; and  the  balance  of  the
 total  revenue after payout for prizes for games known as "video lottery
 gaming," including any joint, multi-jurisdiction, and out-of-state video
 lottery gaming,
   § 4. This act shall take effect immediately.