senate Bill S4009C

Signed By Governor
2023-2024 Legislative Session

Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2023-2024 state fiscal year

download bill text pdf

Sponsored By

There are no sponsors of this bill.

Current Bill Status - Signed by Governor


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed by Governor

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Actions

view actions (19)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
May 03, 2023 signed chap.59
May 02, 2023 delivered to governor
May 01, 2023 returned to senate
passed assembly
message of necessity - 3 day message
ordered to third reading rules cal.127
substituted for a3009c
referred to ways and means
delivered to assembly
passed senate
message of necessity - 3 day message
ordered to third reading cal.718
Apr 30, 2023 print number 4009c
Apr 30, 2023 amend (t) and recommit to finance
Mar 14, 2023 print number 4009b
Mar 14, 2023 amend (t) and recommit to finance
Mar 06, 2023 print number 4009a
Mar 06, 2023 amend (t) and recommit to finance
Feb 01, 2023 referred to finance

S4009 - Details

See Assembly Version of this Bill:
A3009
Law Section:
Budget Bills
Laws Affected:
Amd Various Laws, generally

S4009 - Summary

Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2023-2024 state fiscal year; provides the authority to abate interest for taxpayers impacted by declared disasters (Part A); clarifies the definition of limited partner for the purposes of the metropolitan commuter transportation mobility tax (Part B); makes the investment tax credit refundable for eligible farmers for five years (Part C) (view more) amends provisions of the Empire state film production credit and the Empire state film post production credit; extends and increases such credits (Part D); provides for the abatement of penalties for underpayment of estimated tax by a corporation (Part E); extends the deadline for applications for the COVID-19 capital costs tax credit program (Part F); creates a child care creation and expansion tax credit for child care programs made available to employees by a business directly or through a third party (Part G); relates to extending a tax credit for certain businesses engaged in biotechnologies (Part H); extends the current corporate tax rates (Subpart A); extends the rehabilitation of historic properties tax credit (Subpart B); extends the empire state commercial production tax credit for five years (Subpart C); extends provisions of law relating to the grade No. 6 heating oil conversion tax credit (Subpart D); relates to the New York city musical and theatrical production tax credit (Subpart E)(Part I); makes technical corrections to the credit for companies who provide transportation to individuals with disabilities (Subpart A); relates to the eligibility for the brownfield redevelopment tax credit (Subpart B); relates to the pass-through entity tax and city pass-through entity tax (Subpart C)(Part J); simplifies certain senior citizen real property tax exemptions (Part K); extends provisions of law relating to oil and gas charges (Part L); provides for the adoption and use of solar and wind energy system appraisal model for purposes of real property taxation (Part N); eliminates the congestion surcharge registration requirements (Part P); provides for the payment of tax on increased quantities of motor fuel and Diesel fuel on which the taxes pursuant to articles 12-a, 13-a and 28 were not previously paid (Part Q); extends the sales tax exemption for certain sales made through vending machines (Part R); increases the rate of taxes on cigarettes (Part S); relates to the revocation of certain certificates and civil penalties for refusal of a cigarette and tobacco inspection (Part T); relates to extending the tax rate reduction under the New York state real estate transfer tax and the New York city real property transfer tax for conveyances of real property to existing real estate investment funds (Part U); permits the commissioner of taxation and finance to seek judicial review of decisions of the tax appeals tribunal (Part V); clarifies the deposit timeframe for moneys deposited by the commissioner of taxation and finance (Part W); relates to financing of the Belmont Park racetrack renovation and the membership of the franchise oversight board (Part X); extends certain provisions related to the simulcasting of horse races and taxes on pari-mutuel betting (Part BB); relates to the liability of a person who presents false claims for money or property to the state or a local government (Part DD); repeals provisions relating to the transferability of the investment tax credit (Part EE); relates to the amount of credits for cider, wine, and liquor under the alcoholic beverage production credit (Part FF); establishes a permanent rate for the metropolitan transportation business tax surcharge of thirty percent beginning on or after January 1, 2024 (Part GG).

S4009 - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
     S. 4009                                                  A. 3009
 
                       S E N A T E - A S S E M B L Y
 
                             February 1, 2023
                                ___________
 
 IN  SENATE -- A BUDGET BILL, submitted by the Governor pursuant to arti-
   cle seven of the Constitution -- read twice and ordered  printed,  and
   when printed to be committed to the Committee on Finance
 
 IN  ASSEMBLY  --  A  BUDGET  BILL, submitted by the Governor pursuant to
   article seven of the Constitution -- read once  and  referred  to  the
   Committee on Ways and Means

 AN  ACT  to amend the tax law, in relation to providing the authority to
   abate interest for taxpayers impacted by declared disasters (Part  A);
   to  amend  the  tax  law,  in relation to clarifying the definition of
   limited partner for the purposes of the metropolitan  commuter  trans-
   portation  mobility tax (Part B); to amend the tax law, in relation to
   making the investment tax credit refundable for eligible  farmers  for
   five  years  (Part C); to amend the tax law, in relation to the empire
   state film production credit and the empire state film post-production
   credit (Part D); to amend the tax law, in relation to the abatement of
   penalties for underpayment of estimated tax by a corporation (Part E);
   to amend the economic development law, in  relation  to  the  COVID-19
   capital  costs  tax  credit  program  (Part  F);  to  amend the social
   services law and the tax law, in relation to creating a tax credit for
   the creation and expansion of child care (Part G); to  amend  the  tax
   law,  in  relation to extending the authorization of any city having a
   population of one million or more to provide  a  biotechnology  credit
   against  the general corporation tax, unincorporated business tax, and
   banking corporation tax of such city (Part H); to amend the  tax  law,
   in  relation to extending the current corporate tax rates (Subpart A);
   to amend the tax law, in relation to extending the  rehabilitation  of
   historic  properties  tax credit (Subpart B); to amend the tax law, in
   relation to extending the empire state commercial production tax cred-
   it for five years (Subpart C); to amend the tax law,  in  relation  to
   extending  provisions  of  law relating to the grade No. 6 heating oil
   conversion tax credit (Subpart D); to amend subpart B of  part  PP  of
   chapter  59  of  the  laws  of 2021 amending the tax law and the state
   finance law relating  to  establishing  the New  York city musical and
   theatrical production tax credit and establishing the New  York  state
   council  on  the arts cultural program fund, in relation to the effec-
   tiveness thereof; and to amend the tax law, in  relation  to  the  New
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

S4009A - Details

See Assembly Version of this Bill:
A3009
Law Section:
Budget Bills
Laws Affected:
Amd Various Laws, generally

S4009A - Summary

Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2023-2024 state fiscal year; provides the authority to abate interest for taxpayers impacted by declared disasters (Part A); clarifies the definition of limited partner for the purposes of the metropolitan commuter transportation mobility tax (Part B); makes the investment tax credit refundable for eligible farmers for five years (Part C) (view more) amends provisions of the Empire state film production credit and the Empire state film post production credit; extends and increases such credits (Part D); provides for the abatement of penalties for underpayment of estimated tax by a corporation (Part E); extends the deadline for applications for the COVID-19 capital costs tax credit program (Part F); creates a child care creation and expansion tax credit for child care programs made available to employees by a business directly or through a third party (Part G); relates to extending a tax credit for certain businesses engaged in biotechnologies (Part H); extends the current corporate tax rates (Subpart A); extends the rehabilitation of historic properties tax credit (Subpart B); extends the empire state commercial production tax credit for five years (Subpart C); extends provisions of law relating to the grade No. 6 heating oil conversion tax credit (Subpart D); relates to the New York city musical and theatrical production tax credit (Subpart E)(Part I); makes technical corrections to the credit for companies who provide transportation to individuals with disabilities (Subpart A); relates to the eligibility for the brownfield redevelopment tax credit (Subpart B); relates to the pass-through entity tax and city pass-through entity tax (Subpart C)(Part J); simplifies certain senior citizen real property tax exemptions (Part K); extends provisions of law relating to oil and gas charges (Part L); provides for the adoption and use of solar and wind energy system appraisal model for purposes of real property taxation (Part N); eliminates the congestion surcharge registration requirements (Part P); provides for the payment of tax on increased quantities of motor fuel and Diesel fuel on which the taxes pursuant to articles 12-a, 13-a and 28 were not previously paid (Part Q); extends the sales tax exemption for certain sales made through vending machines (Part R); increases the rate of taxes on cigarettes (Part S); relates to the revocation of certain certificates and civil penalties for refusal of a cigarette and tobacco inspection (Part T); relates to extending the tax rate reduction under the New York state real estate transfer tax and the New York city real property transfer tax for conveyances of real property to existing real estate investment funds (Part U); permits the commissioner of taxation and finance to seek judicial review of decisions of the tax appeals tribunal (Part V); clarifies the deposit timeframe for moneys deposited by the commissioner of taxation and finance (Part W); relates to financing of the Belmont Park racetrack renovation and the membership of the franchise oversight board (Part X); extends certain provisions related to the simulcasting of horse races and taxes on pari-mutuel betting (Part BB); relates to the liability of a person who presents false claims for money or property to the state or a local government (Part DD); repeals provisions relating to the transferability of the investment tax credit (Part EE); relates to the amount of credits for cider, wine, and liquor under the alcoholic beverage production credit (Part FF); establishes a permanent rate for the metropolitan transportation business tax surcharge of thirty percent beginning on or after January 1, 2024 (Part GG).

S4009A - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
     S. 4009--A                                            A. 3009--A
 
                       S E N A T E - A S S E M B L Y
 
                             February 1, 2023
                                ___________
 
 IN  SENATE -- A BUDGET BILL, submitted by the Governor pursuant to arti-
   cle seven of the Constitution -- read twice and ordered  printed,  and
   when  printed to be committed to the Committee on Finance -- committee
   discharged, bill amended, ordered reprinted as amended and recommitted
   to said committee
 
 IN ASSEMBLY -- A BUDGET BILL, submitted  by  the  Governor  pursuant  to
   article  seven  of  the  Constitution -- read once and referred to the
   Committee on Ways and Means --  committee  discharged,  bill  amended,
   ordered reprinted as amended and recommitted to said committee
 
 AN  ACT  to amend the tax law, in relation to providing the authority to
   abate interest for taxpayers impacted by declared disasters (Part  A);
   to  amend  the  tax  law,  in relation to clarifying the definition of
   limited partner for the purposes of the metropolitan  commuter  trans-
   portation  mobility tax (Part B); to amend the tax law, in relation to
   making the investment tax credit refundable for eligible  farmers  for
   five  years  (Part C); to amend the tax law, in relation to the empire
   state film production credit and the empire state film post-production
   credit (Part D); to amend the tax law, in relation to the abatement of
   penalties for underpayment of estimated tax by a corporation (Part E);
   to amend the economic development law, in  relation  to  the  COVID-19
   capital  costs  tax  credit  program  (Part  F);  to  amend the social
   services law and the tax law, in relation to creating a tax credit for
   the creation and expansion of child care (Part G); to  amend  the  tax
   law,  in  relation to extending the authorization of any city having a
   population of one million or more to provide  a  biotechnology  credit
   against  the general corporation tax, unincorporated business tax, and
   banking corporation tax of such city (Part H); to amend the  tax  law,
   in  relation to extending the current corporate tax rates (Subpart A);
   to amend the tax law, in relation to extending the  rehabilitation  of
   historic  properties  tax credit (Subpart B); to amend the tax law, in
   relation to extending the empire state commercial production tax cred-
   it for five years (Subpart C); to amend the tax law,  in  relation  to
   extending  provisions  of  law relating to the grade No. 6 heating oil
   conversion tax credit (Subpart D); to amend subpart B of  part  PP  of
   chapter  59  of  the  laws  of 2021 amending the tax law and the state
   finance law relating  to  establishing  the New  York city musical and
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

S4009B - Details

See Assembly Version of this Bill:
A3009
Law Section:
Budget Bills
Laws Affected:
Amd Various Laws, generally

S4009B - Summary

Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2023-2024 state fiscal year; provides the authority to abate interest for taxpayers impacted by declared disasters (Part A); clarifies the definition of limited partner for the purposes of the metropolitan commuter transportation mobility tax (Part B); makes the investment tax credit refundable for eligible farmers for five years (Part C) (view more) amends provisions of the Empire state film production credit and the Empire state film post production credit; extends and increases such credits (Part D); provides for the abatement of penalties for underpayment of estimated tax by a corporation (Part E); extends the deadline for applications for the COVID-19 capital costs tax credit program (Part F); creates a child care creation and expansion tax credit for child care programs made available to employees by a business directly or through a third party (Part G); relates to extending a tax credit for certain businesses engaged in biotechnologies (Part H); extends the current corporate tax rates (Subpart A); extends the rehabilitation of historic properties tax credit (Subpart B); extends the empire state commercial production tax credit for five years (Subpart C); extends provisions of law relating to the grade No. 6 heating oil conversion tax credit (Subpart D); relates to the New York city musical and theatrical production tax credit (Subpart E)(Part I); makes technical corrections to the credit for companies who provide transportation to individuals with disabilities (Subpart A); relates to the eligibility for the brownfield redevelopment tax credit (Subpart B); relates to the pass-through entity tax and city pass-through entity tax (Subpart C)(Part J); simplifies certain senior citizen real property tax exemptions (Part K); extends provisions of law relating to oil and gas charges (Part L); provides for the adoption and use of solar and wind energy system appraisal model for purposes of real property taxation (Part N); eliminates the congestion surcharge registration requirements (Part P); provides for the payment of tax on increased quantities of motor fuel and Diesel fuel on which the taxes pursuant to articles 12-a, 13-a and 28 were not previously paid (Part Q); extends the sales tax exemption for certain sales made through vending machines (Part R); increases the rate of taxes on cigarettes (Part S); relates to the revocation of certain certificates and civil penalties for refusal of a cigarette and tobacco inspection (Part T); relates to extending the tax rate reduction under the New York state real estate transfer tax and the New York city real property transfer tax for conveyances of real property to existing real estate investment funds (Part U); permits the commissioner of taxation and finance to seek judicial review of decisions of the tax appeals tribunal (Part V); clarifies the deposit timeframe for moneys deposited by the commissioner of taxation and finance (Part W); relates to financing of the Belmont Park racetrack renovation and the membership of the franchise oversight board (Part X); extends certain provisions related to the simulcasting of horse races and taxes on pari-mutuel betting (Part BB); relates to the liability of a person who presents false claims for money or property to the state or a local government (Part DD); repeals provisions relating to the transferability of the investment tax credit (Part EE); relates to the amount of credits for cider, wine, and liquor under the alcoholic beverage production credit (Part FF); establishes a permanent rate for the metropolitan transportation business tax surcharge of thirty percent beginning on or after January 1, 2024 (Part GG).

S4009B - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  4009--B
 
                             I N  S E N A T E
 
                             February 1, 2023
                                ___________
 
 A  BUDGET  BILL,  submitted by the Governor pursuant to article seven of
   the Constitution -- read twice and ordered printed, and  when  printed
   to  be  committed to the Committee on Finance -- committee discharged,
   bill amended, ordered reprinted as amended  and  recommitted  to  said
   committee  -- committee discharged, bill amended, ordered reprinted as
   amended and recommitted to said committee

 AN ACT to amend the tax law, in relation to providing the  authority  to
   abate  interest for taxpayers impacted by declared disasters (Part A);
   to amend the tax law, in relation  to  clarifying  the  definition  of
   limited  partner  for the purposes of the metropolitan commuter trans-
   portation mobility tax (Part B); to amend the tax law, in relation  to
   making  the  investment tax credit refundable for eligible farmers for
   five years (Part C); to amend the tax law, in relation to  the  empire
   state film production credit and the empire state film post-production
   credit (Part D); to amend the tax law, in relation to the abatement of
   penalties for underpayment of estimated tax by a corporation (Part E);
   to  amend  the  economic  development law, in relation to the COVID-19
   capital costs tax  credit  program  (Part  F);  to  amend  the  social
   services law and the tax law, in relation to creating a tax credit for
   the  creation  and  expansion of child care (Part G); to amend the tax
   law, in relation to extending the authorization of any city  having  a
   population  of  one  million or more to provide a biotechnology credit
   against the general corporation tax, unincorporated business tax,  and
   banking  corporation  tax of such city (Part H); to amend the tax law,
   in relation to extending the current corporate tax rates (Subpart  A);
   to  amend  the tax law, in relation to extending the rehabilitation of
   historic properties tax credit (Subpart B); to amend the tax  law,  in
   relation to extending the empire state commercial production tax cred-
   it  for  five  years (Subpart C); to amend the tax law, in relation to
   extending provisions of law relating to the grade No.  6  heating  oil
   conversion  tax  credit  (Subpart D); to amend subpart B of part PP of
   chapter 59 of the laws of 2021 amending the  tax  law  and  the  state
   finance law relating  to  establishing  the New  York city musical and
   theatrical  production  tax credit and establishing the New York state
   council on the arts cultural program fund, in relation to  the  effec-
   tiveness  thereof;  and  to  amend the tax law, in relation to the New
   York city  musical  and  theatrical  production  tax  credit  (Subpart
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

S4009C (ACTIVE) - Details

See Assembly Version of this Bill:
A3009
Law Section:
Budget Bills
Laws Affected:
Amd Various Laws, generally

S4009C (ACTIVE) - Summary

Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2023-2024 state fiscal year; provides the authority to abate interest for taxpayers impacted by declared disasters (Part A); clarifies the definition of limited partner for the purposes of the metropolitan commuter transportation mobility tax (Part B); makes the investment tax credit refundable for eligible farmers for five years (Part C) (view more) amends provisions of the Empire state film production credit and the Empire state film post production credit; extends and increases such credits (Part D); provides for the abatement of penalties for underpayment of estimated tax by a corporation (Part E); extends the deadline for applications for the COVID-19 capital costs tax credit program (Part F); creates a child care creation and expansion tax credit for child care programs made available to employees by a business directly or through a third party (Part G); relates to extending a tax credit for certain businesses engaged in biotechnologies (Part H); extends the current corporate tax rates (Subpart A); extends the rehabilitation of historic properties tax credit (Subpart B); extends the empire state commercial production tax credit for five years (Subpart C); extends provisions of law relating to the grade No. 6 heating oil conversion tax credit (Subpart D); relates to the New York city musical and theatrical production tax credit (Subpart E)(Part I); makes technical corrections to the credit for companies who provide transportation to individuals with disabilities (Subpart A); relates to the eligibility for the brownfield redevelopment tax credit (Subpart B); relates to the pass-through entity tax and city pass-through entity tax (Subpart C)(Part J); simplifies certain senior citizen real property tax exemptions (Part K); extends provisions of law relating to oil and gas charges (Part L); provides for the adoption and use of solar and wind energy system appraisal model for purposes of real property taxation (Part N); eliminates the congestion surcharge registration requirements (Part P); provides for the payment of tax on increased quantities of motor fuel and Diesel fuel on which the taxes pursuant to articles 12-a, 13-a and 28 were not previously paid (Part Q); extends the sales tax exemption for certain sales made through vending machines (Part R); increases the rate of taxes on cigarettes (Part S); relates to the revocation of certain certificates and civil penalties for refusal of a cigarette and tobacco inspection (Part T); relates to extending the tax rate reduction under the New York state real estate transfer tax and the New York city real property transfer tax for conveyances of real property to existing real estate investment funds (Part U); permits the commissioner of taxation and finance to seek judicial review of decisions of the tax appeals tribunal (Part V); clarifies the deposit timeframe for moneys deposited by the commissioner of taxation and finance (Part W); relates to financing of the Belmont Park racetrack renovation and the membership of the franchise oversight board (Part X); extends certain provisions related to the simulcasting of horse races and taxes on pari-mutuel betting (Part BB); relates to the liability of a person who presents false claims for money or property to the state or a local government (Part DD); repeals provisions relating to the transferability of the investment tax credit (Part EE); relates to the amount of credits for cider, wine, and liquor under the alcoholic beverage production credit (Part FF); establishes a permanent rate for the metropolitan transportation business tax surcharge of thirty percent beginning on or after January 1, 2024 (Part GG).

S4009C (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
     S. 4009--C                                            A. 3009--C
 
                       S E N A T E - A S S E M B L Y
 
                             February 1, 2023
                                ___________
 
 IN  SENATE -- A BUDGET BILL, submitted by the Governor pursuant to arti-
   cle seven of the Constitution -- read twice and ordered  printed,  and
   when  printed to be committed to the Committee on Finance -- committee
   discharged, bill amended, ordered reprinted as amended and recommitted
   to said committee  --  committee  discharged,  bill  amended,  ordered
   reprinted  as  amended  and recommitted to said committee -- committee
   discharged, bill amended, ordered reprinted as amended and recommitted
   to said committee
 
 IN ASSEMBLY -- A BUDGET BILL, submitted  by  the  Governor  pursuant  to
   article  seven  of  the  Constitution -- read once and referred to the
   Committee on Ways and Means --  committee  discharged,  bill  amended,
   ordered  reprinted  as  amended  and  recommitted to said committee --
   again reported from said committee with amendments, ordered  reprinted
   as  amended  and  recommitted to said committee -- again reported from
   said committee with  amendments,  ordered  reprinted  as  amended  and
   recommitted to said committee
 
 AN  ACT  to amend the tax law, in relation to providing the authority to
   abate interest for taxpayers impacted by declared disasters (Part  A);
   to  amend  the  tax  law,  in relation to clarifying the definition of
   limited partner for the purposes of the metropolitan  commuter  trans-
   portation  mobility tax (Part B); to amend the tax law, in relation to
   making the investment tax credit refundable for eligible  farmers  for
   five  years  (Part C); to amend the tax law, in relation to the empire
   state film production credit and the empire state film post-production
   credit (Part D); to amend the tax law, in relation to the abatement of
   penalties for underpayment of estimated tax by a corporation (Part E);
   to amend the economic development law, in  relation  to  the  COVID-19
   capital  costs  tax  credit  program  (Part  F);  to  amend the social
   services law and the tax law, in relation to creating a tax credit for
   the creation and expansion of child care (Part G); to  amend  the  tax
   law  and  the administrative code of the city of New York, in relation
   to a credit for certain businesses engaged  in  biotechnologies  (Part
   H);  to amend the tax law, in relation to extending the current corpo-
   rate tax rates (Subpart A); to amend  the  tax  law,  in  relation  to
   extending   the  rehabilitation  of  historic  properties  tax  credit
   (Subpart B); to amend the tax law, in relation to extending the empire
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets