NY State Senate Bill 2023-S2609

Current Bill Status - In Senate Committee Racing, Gaming And Wagering Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2024	referred to racing, gaming and wagering
Jan 23, 2023	referred to racing, gaming and wagering

2023-S2609 (ACTIVE) - Details

Current Committee:: Senate Racing, Gaming And Wagering
Law Section:: Racing, Pari-Mutuel Wagering and Breeding Law
Laws Affected:: Amd §1351, RWB L; amd §1612, Tax L
Versions Introduced in 2021-2022 Legislative Session:: S8819

2023-S2609 (ACTIVE) - Summary

Relates to limits on the slot machine tax rate, and to disposition of gaming revenues at a vendor track located within Oneida county within fifteen miles of a Native American class III gaming facility.

2023-S2609 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S2609

SPONSOR: GRIFFO
 
TITLE OF BILL:

An act to amend the racing, pari-mutuel wagering and breeding law and
the tax law, in relation to taxes on gaming revenues

 
PURPOSE:

To provide temporary staffing relief to Vernon Downs and slot machine
tax relief to Commercial Casinos as they undergo recovery from the
impacts of COVID-19 pandemic.

 
SUMMARY OF PROVISIONS:

Section 1612 of Tax Law requires Vernon Downs to maintain 90 percent of
2016's FTE level in order to receive additional relief to sustain opera-
tion of the facility. This bill would allow the Gaming Commission to
lower the 90 percent threshold if it is determined to their satisfaction
that the Facility has been taking proactive actions to maintain such
workforce.

Section 1351 of Racing, Pari-Mutuel Wagering and Breeding Law provides a
mechanism for the four commercial casinos to petition to have their slot
machine tax rate lowered to 30 percent if they can demonstrate that they
have been significantly harmed by the Pandemic. This bill would allow a
casino to receive a slightly lower tax rate (five percentage points)
than they currently have, but not as low as 30 percent; provided they
meet all the requirements as those who did receive a much lower rate.

 
JUSTIFICATION:

Due to gaming saturation around Vernon Downs, tax relief was provided in
2017 to the facility pending they could demonstrate to the Gaming
Commission that the money would be used to keep them held-harmless and
that 90 percent of employees would be maintained. However, due to staff-
ing challenges that all businesses are facing due to COVID19, but espe-
cially the entertainment and hospitality industry, a statutory FTE level
is currently unworkable. Such FTE requirement was enacted without the
anticipation of a devastating pandemic. This legislation seeks to
provide flexibility, with Gaming Commission approval, to Vernon Downs as
they seek to staff back up to pre-pandemic levels. This is consistent
with an effort taken in the FY 2022 Enacted Budget to provide relief to
a facility from statutory requirements that were enacted without the
impact of a COVID-19 like event in mind.

The FY 2022 Enacted Budget contained a mechanism for the four Commercial
Casinos to petition to have their slot machine tax rate significantly
lowered if they could demonstrate to the Commission and the Director of
Budget that their operations have disrupted. This legislation would
allow the facilities who are not in as much financial stress, to receive
a slightly lower tax rate to guarantee they can not only recover from
the pandemic, but maintain their role in the community as strong job
creators and large contributors to education. All provisions required of
those facilities who received a tax rate as low as 30 percent would
apply to the facilities who receive the five-percentage point reduction.

 
LEGISLATIVE HISTORY:
2022 - S. 8819 - Racing Committee

 
FISCAL IMPLICATIONS:

The fiscal impact of the bill is undetermined.

 
EFFECTIVE DATE:
This act shall take effect immediately; provided that the amendments to
subdivision 1 of section 1351 of the racing, pari-mutuel wagering and
breeding law made by section one of this act shall be subject to the
expiration and reversion of such subdivision, and shall expire and be
deemed repealed therewith; and provided, further, that the amendments to
subparagraph (i) of paragraph 1 of subdivision b of section 1612 of the
tax law made by section two of this act shall be subject to the expira-
tion and reversion of such subparagraph pursuant to section 3 of part I
of chapter 61 of the laws of 2017, as amended, and shall expire and be
deemed repealed therewith.

2023-S2609 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2609
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 23, 2023
                                ___________
 
 Introduced  by  Sen.  GRIFFO -- read twice and ordered printed, and when
   printed to be committed to the Committee on Racing, Gaming and  Wager-
   ing
 
 AN  ACT  to  amend the racing, pari-mutuel wagering and breeding law and
   the tax law, in relation to taxes on gaming revenues

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subparagraph 2 of paragraph (b) of subdivision 1 of section
 1351 of the racing, pari-mutuel wagering and breeding law, as amended by
 section  1  of part OOO of chapter 59 of the laws of 2021, is amended to
 read as follows:
   (2) The commission shall report their recommendation solely  based  on
 the  criteria listed in subparagraph one of this paragraph to the direc-
 tor of the division of budget who will make a final approval;  PROVIDED,
 IF  THE  DIRECTOR DOES NOT GRANT A LOWER SLOT MACHINE TAX RATE, THE SLOT
 MACHINE TAX RATE SHALL BE FIVE PERCENTAGE POINTS LESS FOR SUCH  FACILITY
 THAN PROVIDED IN PARAGRAPH (A) OF THIS SUBDIVISION.
   §  2. 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, OR CAN DEMONSTRATE TO  THE  SATIS-
 FACTION  OF THE GAMING COMMISSION THAT REASONABLE EFFORTS HAVE BEEN MADE
 TO MAINTAIN, 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  addi-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05580-01-3

 S. 2609                             2
 
 tional  amount  is  necessary  to  raise  revenues  to the same level as
 expenses during the previous quarter;
   § 3. 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.
   § 4. This act shall take effect immediately; provided that the  amend-
 ments  to subdivision 1 of section 1351 of the racing, pari-mutel wager-
 ing and breeding law made by section one of this act shall be subject to
 the expiration and reversion of such subdivision, and shall  expire  and
 be deemed repealed therewith; and provided, further, that the amendments
 to  subparagraph  (i) of paragraph 1 of subdivision b of section 1612 of
 the tax law made by section two of this act  shall  be  subject  to  the
 expiration  and  reversion of such subparagraph pursuant to section 3 of
 part I of chapter 61 of the laws of 2017, as amended, and  shall  expire
 and be deemed repealed therewith.

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Senate Bill S2609

Sponsored By

Current Bill Status - In Senate Committee Racing, Gaming And Wagering Committee

2023-S2609 (ACTIVE) - Details

2023-S2609 (ACTIVE) - Summary

2023-S2609 (ACTIVE) - Sponsor Memo

2023-S2609 (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S2609

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Sponsored By

Joseph A. Griffo

Current Bill Status - In Senate Committee Racing, Gaming And Wagering Committee

2023-S2609 (ACTIVE) - Details

2023-S2609 (ACTIVE) - Summary

2023-S2609 (ACTIVE) - Sponsor Memo

2023-S2609 (ACTIVE) - Bill Text download pdf

Comments