S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3636
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 3, 2023
                                ___________
 
 Introduced  by M. of A. PRETLOW -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN ACT to amend the tax law, in  relation  to  operational  expenses  of
   certain  gaming  facilities;  and to amend part I of chapter 61 of the
   laws of 2017 amending the tax law relating to operational expenses  of
   certain  gaming facilities, in relation to extending the provisions of
   such part
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subparagraph (i) of paragraph 1 of subdivision b of section
 1612  of the tax law, as amended by section 1 of part R of chapter 39 of
 the laws of 2019, is amended to read as follows:
   (i) less ten percent of the total revenue  wagered  after  payout  for
 prizes to be retained by the division for operation, administration, and
 procurement  purposes,  provided, however, a vendor track located within
 Oneida county, within fifteen miles  of  a  Native  American  class  III
 gaming  facility,  that  has maintained at least ninety percent of full-
 time equivalent employees as they employed  in  the  year  two  thousand
 sixteen,  may, for each quarter this subparagraph is effective, withhold
 up to seventy-five  percent  of  such  funds  for  operational  expenses
 provided  such  vendor  track  has  filed an affirmation with the gaming
 commission certifying that this additional amount is necessary to  raise
 revenues  to the same level as expenses during the previous quarter, AND
 PROVIDED FURTHER, HOWEVER, THAT THE MAXIMUM VENDOR FEE FOR  SUCH  VENDOR
 TRACK  SHALL  NOT  EXCEED THE VENDOR FEE THAT SUCH VENDOR TRACK RECEIVED
 DURING STATE FISCAL YEAR TWO THOUSAND FOURTEEN--TWO THOUSAND FIFTEEN  AS
 SUCH  FEE  IS ADJUSTED FOR HORSEMEN'S SHARE, MARKETING EXPENSES, CAPITAL
 AWARDS AND ADMINISTRATIVE FEES;
   § 2. Section 3 of part I of chapter 61 of the laws  of  2017  amending
 the  tax  law relating to operational expenses of certain gaming facili-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08328-01-3
 A. 3636                             2
              

 
 ties, as amended by chapter 143 of the laws of 2021, is amended to  read
 as follows:
   §  3.  This  act shall take effect immediately and shall expire and be
 deemed repealed June 21, [2023] 2025.
   § 3. This act shall take effect immediately; provided that the  amend-
 ments  to  subparagraph  (i)  of paragraph 1 of subdivision b of section
 1612 of the tax law made by section one of this act shall not affect the
 expiration of such subparagraph and shall be deemed to expire therewith.