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.