Senate Bill S5438

2023-2024 Legislative Session

Relates to the investment of funds wagered on video lottery gaming for certain horse races; repealer

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Archive: Last 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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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2024	referred to racing, gaming and wagering
Mar 03, 2023	referred to racing, gaming and wagering

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2023-S5438 (ACTIVE) - Details

See Assembly Version of this Bill:: A1162
Current Committee:: Senate Racing, Gaming And Wagering
Law Section:: Tax Law
Laws Affected:: Amd §§1612 & 1617-a, rpld §1612 sub b ¶3, Tax L; rpld §1355 sub 1 ¶(b), RWB L
Versions Introduced in Other Legislative Sessions:: 2021-2022: S8485, A8468
2025-2026: S6594, A3095

2023-S5438 (ACTIVE) - Summary

Relates to the investment of funds wagered on video lottery gaming for certain horse races.

2023-S5438 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S5438

SPONSOR: JACKSON
 
TITLE OF BILL:

An act to amend the tax law, in relation to the investment of funds
wagered on video lottery gaming for certain horse races; to repeal
certain provisions of the tax law relating thereto; and to repeal para-
graph b of subdivision 1 of section 1355 of the racing, pari-mutuel
wagering and breeding law relating thereto

 
PURPOSE:

This legislation will end racing subsidies in New York State and invest
the revenue generated from video lottery gaming facilities at racetracks
to education and communities throughout the state.

 
SUMMARY OF PROVISIONS:

Section 1 amends subdivision f of Section 1612 of the Tax Law to include
depositing funds for educational purposes.

Section 2 amends paragraph 1-b of subdivision b of Section 1612 of the
Tax Law to include language of education support payments.

Section 3 amends subdivision f-1 of Section 1612 of the Tax Law to
include depositing funds for educational purposes.

Section 4 amends the opening paragraph of paragraph 2 of subdivision b
of Section 1612 of the Tax Law to include language for economic develop-
ment, job creation, and workforce protections in counties that host
video lottery gaming facilities.

Section 5 repeals paragraph 3 of subdivision b of Section 1612 of the
Tax Law.

Section 6 amends subdivision h of Section 1612 of the Tax Law to include
depositing funds for educational purposes.

Section 7 amends paragraph 5 of subdivision a of Section 1617-A of the
Tax Law.

Section 8 repeals paragraph (b) of subdivision l of Section 1355 of the
Racing, Pari-mutuel Wagering and Breeding Law.

Section 9 is the severability clause.

Section 10 is the effective date.

 
JUSTIFICATION:

Attendance at horse racing venues in New York State has sharply declined
over the years. While the summer racing season at Saratoga remains popu-
lar, stands at Yonkers Raceway, Aqueduct Racetrack and others are prac-
tically empty. The decline in the popularity of horse racing in recent
years has been partly attributed to the public's increasing disapproval
of cruelty within the industry, evidenced by doping scandals and the
high numbers of injuries and deaths. Despite horse racing's diminishing
attraction, New York State continues to provide millions of dollars in
subsidies each year to prop up the industry. Other states, including
Kentucky, California, Illinois, and Texas do not provide state subsidies
to their racing industry.

Each year, approximately $250 million in revenue generated by the
state's casino industry is diverted to support the horse racing indus-
try. This revenue would be better spent investing in New York State's
education system as well as economic development in communities where
racing occurs. A 2021 Marist poll found that just 9% of New Yorkers
support state subsidies of horse racing, and as the horse racing indus-
try continues to decline in popularity, it is time to reinvest these
subsidies in areas that will truly help New Yorkers.

 
LEGISLATIVE HISTORY:

2021-2022: S.8485 - Referred to Racing, Gaming and Wagering/A.8468-A
-Amend and Recommit to Ways and Means

 
STATE AND LOCAL FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately.

2023-S5438 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5438
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                               March 3, 2023
                                ___________
 
 Introduced  by  Sens. JACKSON, BRISPORT, CLEARE, HOYLMAN-SIGAL, KRUEGER,
   RIVERA, SALAZAR, SEPULVEDA -- 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  tax law, in relation to the investment of funds
   wagered on video lottery gaming for certain  horse  races;  to  repeal
   certain  provisions  of  the  tax  law relating thereto; and to repeal
   paragraph b of subdivision 1 of section 1355 of the racing, pari-mutu-
   el wagering and breeding law relating thereto
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision f of section 1612 of the tax law, as amended by
 chapter  174 of the laws of 2013, paragraph 1 as amended by section 2 of
 part OO of chapter 59 of the laws of 2014 and paragraph 3 as amended  by
 section  2  of  part  V of chapter 59 of the laws of 2020, is amended to
 read as follows:
   f. As consideration for the operation  of  the  video  lottery  gaming
 facility  at Aqueduct racetrack, the division shall cause the investment
 in THE EDUCATION SYSTEM OF THE STATE OF NEW YORK AND the racing industry
 of the following percentages of the vendor fee to be deposited or  paid,
 as follows:
   1.  Six  and  one-half  percent  of  the total wagered after payout of
 prizes for the first year of operation of video lottery gaming at  Aque-
 duct  racetrack,  seven  percent  of  the  total wagered after payout of
 prizes for the second year of operation, and seven and one-half  percent
 of the total wagered after payout of prizes for the third year of opera-
 tion  and  thereafter,  for the purpose of [enhancing purses at Aqueduct
 racetrack, Belmont Park racetrack and Saratoga race course. One  percent
 of  the gross purse enhancement amount, as required by this subdivision,
 shall be paid to the gaming commission to be used exclusively to promote
 and ensure equine health and safety in New York.  Any  portion  of  such
 funding  to  the  gaming commission unused during a fiscal year shall be
 returned on a pro rata basis in accordance with the  amounts  originally
 contributed  and  shall  be  used for the purpose of enhancing purses at

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD04176-01-3
 S. 5438                             2

 such tracks] FUNDING THE EDUCATION SYSTEM OF  THE  STATE  OF  NEW  YORK,
 SHALL  BE  DEPOSITED  IN  THE  STATE LOTTERY FUND FOR ADDITIONAL LOTTERY
 GRANTS TO ELIGIBLE SCHOOL DISTRICTS, INCLUDING SCHOOLS SERVING  STUDENTS
 WITH DISABILITIES AND SCHOOLS WITH PRESCHOOL SPECIAL EDUCATION PROGRAMS.
 [One  and  one-half  percent  of  the gross purse enhancement amount, as
 required by this subdivision, shall be paid to  an  account  established
 pursuant  to section two hundred twenty-one-a of the racing, pari-mutuel
 wagering and breeding law to  be  used  exclusively  to  provide  health
 insurance for jockeys.]
   2.  [One] EIGHT AND ONE-HALF percent of the total wagered after payout
 of prizes [for the first year of operation of video  lottery  gaming  at
 Aqueduct  racetrack,  one  and  one-quarter percent of the total wagered
 after payout of prizes for the second year of  operation,  and  one  and
 one-half  percent  of  the  total wagered after payout of prizes for the
 third year of operation and thereafter, for an appropriate breeding fund
 for the manner of racing conducted at Aqueduct racetrack,  Belmont  Park
 racetrack  and  Saratoga  race  course]  SHALL BE DEPOSITED IN THE STATE
 LOTTERY FUND FOR ADDITIONAL LOTTERY GRANTS TO ELIGIBLE SCHOOL DISTRICTS,
 INCLUDING SCHOOLS SERVING STUDENTS WITH DISABILITIES  AND  SCHOOLS  WITH
 PRESCHOOL SPECIAL EDUCATION PROGRAMS.
   3.  [Four  percent of the total revenue wagered after payout of prizes
 to be deposited into an account of  the  franchised  corporation  estab-
 lished  pursuant  to  section two hundred six of the racing, pari-mutuel
 wagering and breeding law to be used for capital expenditures  in  main-
 taining  and  upgrading  Aqueduct  racetrack, Belmont Park racetrack and
 Saratoga race course.  Capital  expenditures  may  include  funding  the
 construction  of and initially equipping a state-based equine drug test-
 ing and research laboratory to be used pursuant to subdivision seven  of
 section  nine hundred two of the racing, pari-mutuel wagering and breed-
 ing law.
   4. Three percent of the total revenue wagered after payout for  prizes
 to  be  deposited  into  an account of the franchised corporation estab-
 lished pursuant to section two hundred six of  the  racing,  pari-mutuel
 wagering  and  breeding  law  to be used for general thoroughbred racing
 operations at Aqueduct racetrack, Belmont Park  racetrack  and  Saratoga
 race course.
   5.]  Paragraphs  one[,]  AND two[, three and four] of this subdivision
 shall  be  known  collectively  as  the  "[racing]   EDUCATION   support
 payments".
   § 2. Paragraph 1-b of subdivision b of section 1612 of the tax law, as
 added  by  section  2  of  part EE of chapter 59 of the laws of 2019, is
 amended to read as follows:
   1-b. Notwithstanding any provision of law to the contrary,  free  play
 allowance  credits  authorized by the division pursuant to subdivision i
 of section sixteen hundred seventeen-a of  this  article  shall  not  be
 included in the calculation of the total amount wagered on video lottery
 games,  the total amount wagered after payout of prizes, the vendor fees
 payable to the operators of video lottery gaming facilities, fees  paya-
 ble  to  the division's video lottery gaming equipment contractors, [or]
 racing support payments, OR EDUCATION SUPPORT PAYMENTS.
   § 3. Subdivision f-1 of section 1612 of the tax  law,  as  amended  by
 chapter 175 of the laws of 2013, is amended to read as follows:
   f-1.  As  consideration for operation of video lottery gaming facility
 located in the county of Nassau or Suffolk and operated by a corporation
 established pursuant to section five hundred two of the racing, pari-mu-
 tuel wagering and breeding law, the division shall cause the [investment
 S. 5438                             3

 in the racing industry of the] following [percentages] PERCENTAGE of the
 vendor fee to be deposited or paid as follows:
   [1.  Two  and  three  tenths]  FIVE percent of the total wagered after
 payout of prizes [for the purpose of enhancing purses at Aqueduct  race-
 track, Belmont Park racetrack and Saratoga race course, provided, howev-
 er,  that  any amount that is in excess of the amount necessary to main-
 tain purse support from video  lottery  gaming  at  Aqueduct  racetrack,
 Belmont  Park racetrack and Saratoga race course at the same level real-
 ized in two thousand thirteen, to be  adjusted  by  the  consumer  price
 index  for  all  urban  consumers,  as  published annually by the United
 States department of labor, bureau of labor statistics, shall instead be
 returned to the commission] SHALL BE DEPOSITED IN THE STATE LOTTERY FUND
 FOR ADDITIONAL LOTTERY GRANTS TO ELIGIBLE  SCHOOL  DISTRICTS,  INCLUDING
 SCHOOLS  SERVING  STUDENTS  WITH DISABILITIES AND SCHOOLS WITH PRESCHOOL
 SPECIAL EDUCATION PROGRAMS.
   [2. five tenths percent of the total wagered after  payout  of  prizes
 for  the  appropriate breeding fund for the manner of racing at Aqueduct
 racetrack, Belmont Park racetrack and Saratoga  race  course,  provided,
 however,  that  any  amount that is in excess of the amount necessary to
 maintain payments from video lottery gaming at Aqueduct racetrack at the
 same level realized in two thousand thirteen,  to  be  adjusted  by  the
 consumer  price  index for all urban consumers, as published annually by
 the United States department of labor, bureau of labor statistics, shall
 instead be returned to the commission.
   3. one and three tenths percent of the  total  revenue  wagered  after
 payout  of  prizes  to  be  deposited  into an account of the franchised
 corporation established pursuant to  section  two  hundred  six  of  the
 racing,  pari-mutuel  wagering  and  breeding law to be used for capital
 expenditures in maintaining and upgrading  Aqueduct  racetrack,  Belmont
 Park  racetrack  and  Saratoga  race course, provided, however, that any
 amount that is in excess of the amount necessary  to  maintain  payments
 for capital expenditures from video lottery gaming at Aqueduct racetrack
 at  the  same level realized in two thousand thirteen, to be adjusted by
 the consumer price index for all urban consumers, as published  annually
 by  the  United  States department of labor, bureau of labor statistics,
 shall instead be returned to the commission.
   4. Nine tenths percent of the total revenue wagered after  payout  for
 prizes  to  be  deposited  into an account of the franchised corporation
 established pursuant to section two hundred six of the racing,  pari-mu-
 tuel  wagering  and  breeding  law  to  be used for general thoroughbred
 racing operations at Aqueduct  racetrack,  Belmont  Park  racetrack  and
 Saratoga  race  course,  provided,  however,  that any amount that is in
 excess  of  the  amount  necessary  to  maintain  payments  for  general
 thoroughbred  racing  operations  from  video lottery gaming at Aqueduct
 racetrack at the same level realized in two  thousand  thirteen,  to  be
 adjusted  by  the  consumer  price  index  for  all  urban consumers, as
 published annually by the United States department of labor,  bureau  of
 labor statistics, shall instead be returned to the commission.]
   §  4. The opening paragraph of paragraph 2 of subdivision b of section
 1612 of the tax law, as amended by section 2 of part S of chapter 39  of
 the laws of 2019, is amended to read as follows:
   As consideration for the operation of a video lottery gaming facility,
 the  division,  shall  cause  the investment [in the racing industry] IN
 THOSE COUNTIES THAT HOST VIDEO LOTTERY GAMING FACILITIES, of  a  portion
 of the vendor fee received pursuant to paragraph one of this subdivision
 in  the  manner  set  forth in this subdivision.   With the exception of
 S. 5438                             4
 
 Aqueduct racetrack, a video lottery gaming facility authorized  pursuant
 to  paragraph  five  of  subdivision a of section sixteen hundred seven-
 teen-a of this article or a facility in the county of Nassau or  Suffolk
 operated  by  a corporation established pursuant to section five hundred
 two of the racing, pari-mutuel wagering  and  breeding  law,  each  such
 track  shall dedicate a portion of its vendor fees, received pursuant to
 clause (A), (B), (B-1), (B-2), (C), or (D) of subparagraph (ii) of para-
 graph one of this subdivision, for the purpose of [enhancing  purses  at
 such  track]  FUNDING  ECONOMIC DEVELOPMENT, JOB CREATION, AND WORKFORCE
 PROTECTIONS IN THE COUNTIES THAT HOST VIDEO LOTTERY  GAMING  FACILITIES,
 in  an  amount  equal  to  eight and three-quarters percent of the total
 revenue wagered at the vendor track  after  pay  out  for  prizes.  [One
 percent  of  the  gross  purse  enhancement  amount, as required by this
 subdivision, shall be paid to the gaming commission to  be  used  exclu-
 sively  to  promote and ensure equine health and safety in New York. Any
 portion of such funding to the gaming commission unused during a  fiscal
 year  shall  be  returned to the video lottery gaming operators on a pro
 rata basis in accordance with the amounts originally contributed by each
 operator and shall be used for the purpose of enhancing purses  at  such
 track]  SUCH  FUNDS  SHALL  BE CREDITED TO THE HOST COUNTY IN WHICH EACH
 VENDOR TRACK RESIDES. SUCH FUNDS SHALL BE UTILIZED BY SUCH COUNTIES  FOR
 THE  PURPOSES  OF  ECONOMIC  DEVELOPMENT,  JOB  CREATION,  AND WORKFORCE
 PROTECTIONS. IF A VENDOR TRACK CEASES RACING OPERATIONS, SUCH VENDOR FEE
 SHALL CONTINUE TO BE PAID.
   [One and one-half percent of the gross purse enhancement amount  at  a
 thoroughbred track, as required by this subdivision, shall be paid to an
 account  established pursuant to section two hundred twenty-one-a of the
 racing, pari-mutuel wagering and breeding law to be used exclusively  to
 provide  health  insurance for jockeys.] In addition, with the exception
 of Aqueduct racetrack, a video lottery gaming facility authorized pursu-
 ant to paragraph five of subdivision a of section sixteen hundred seven-
 teen-a of this article or a facility in the county of Nassau or  Suffolk
 operated  by  a corporation established pursuant to section five hundred
 two of the racing, pari-mutuel wagering and breeding law, one  and  one-
 quarter  percent  of total revenue wagered at the vendor track after pay
 out for prizes, received pursuant to clause (A), (B), (B-1), (B-2), (C),
 or (D) of subparagraph (ii) of paragraph one of this subdivision,  shall
 be  distributed  [to  the  appropriate  breeding  fund for the manner of
 racing conducted by such track] FOR FUNDING  ECONOMIC  DEVELOPMENT,  JOB
 CREATION,  AND  WORKFORCE  PROTECTIONS  IN  THE COUNTIES THAT HOST VIDEO
 LOTTERY GAMING FACILITIES.
   § 5. Paragraph 3 of subdivision b of section 1612 of the  tax  law  is
 REPEALED.
   §  6.  Subdivision  h  of  section  1612 of the tax law, as amended by
 section 3 of part S of chapter 39 of the laws of  2019,  is  amended  to
 read as follows:
   h. As consideration for the operation of a video lottery gaming facil-
 ity located in Orange county, the division shall cause the investment in
 the  [racing  industry] EDUCATION SYSTEM OF THE STATE OF NEW YORK at the
 following amount from the vendor fee to be paid as follows:
   [As amount to the horsemen for  purses  at  a  licensed  racetrack  in
 Sullivan  county  in  an]  AN  amount  equal to eight and three-quarters
 percent of the total revenue wagered at the video lottery gaming facili-
 ty, after pay out for prizes TO BE DEPOSITED IN THE STATE  LOTTERY  FUND
 FOR  ADDITIONAL  LOTTERY  GRANTS TO ELIGIBLE SCHOOL DISTRICTS, INCLUDING
 SCHOOLS SERVING STUDENTS WITH DISABILITIES AND  SCHOOLS  WITH  PRESCHOOL
 S. 5438                             5
 
 SPECIAL  EDUCATION  PROGRAMS. [The facility located in Orange county, as
 defined in paragraph five of subdivision a of  section  sixteen  hundred
 seventeen-a  of  this  article  shall  pay to the horsemen at a licensed
 racetrack  at  Yonkers  racetrack  an amount to maintain purses for such
 horsemen at the same dollar levels realized in two thousand eighteen, to
 be adjusted by the consumer price index  for  all  urban  consumers,  as
 published  annually  by  the United States department of labor bureau of
 labor statistics.] In addition, one and  one-quarter  percent  of  total
 revenue  wagered  at the video lottery gaming facility after pay out for
 prizes, received pursuant to clause (B) of subparagraph  (ii)  of  para-
 graph  one of subdivision b of this section, shall be distributed to the
 [appropriate breeding] STATE LOTTERY fund  for  [the  manner  of  racing
 conducted  by  such  track] ADDITIONAL LOTTERY GRANTS TO ELIGIBLE SCHOOL
 DISTRICTS, INCLUDING SCHOOLS  SERVING  STUDENTS  WITH  DISABILITIES  AND
 SCHOOLS  WITH  PRESCHOOL  SPECIAL EDUCATION PROGRAMS. In no circumstance
 shall net proceeds of the lottery, including  the  proceeds  from  video
 lottery  gaming,  be used for the payment of non-lottery expenses of the
 gaming commission, administrative or otherwise.
   § 7. Paragraph 5 of subdivision a of section 1617-a of the tax law, as
 added by  section 4 of part S of chapter 39 of  the  laws  of  2019,  is
 amended to read as follows:
   (5) At a facility located in Orange county to be operated by the enti-
 ty  otherwise  licensed  to  operate  video lottery gaming at Monticello
 racetrack, provided that: (i) such licensed entity is no longer  operat-
 ing  video  lottery  gaming  at  Monticello racetrack [and provided that
 Monticello racetrack is conducting racing operations]; (ii) such facili-
 ty in Orange county is not sited within a  thirty  mile  radius  of  the
 video  lottery  gaming  facility  at  Yonkers  racetrack;  and (iii) the
 licensed entity, its subsidiaries and affiliates, including  the  entity
 licensed to operate a commercial gaming facility in Sullivan county, and
 the entity licensed to operate video lottery gaming at Yonkers racetrack
 enter  into a mitigation agreement, to be approved by the gaming commis-
 sion, which shall include, but not be limited to,  terms  that  require:
 (A)  the  operator  of  the  facility in Orange county to make an annual
 payment to the entity  licensed  to  operate  video  lottery  gaming  or
 commercial  gaming  at Yonkers racetrack to account for the effects that
 siting such facility in Orange county would likely  have  on  the  gross
 gaming  revenue  of the entity licensed to operate at Yonkers racetrack;
 (B) employment levels at the affected  facilities;  and  (C)  that  upon
 expiration  or  termination  of  the agreement, the authority to operate
 video lottery gaming in Orange county shall cease.  Notwithstanding  any
 other  provision of this subdivision, at no time shall an entity operat-
 ing video lottery gaming in Orange county be permitted to apply  for  or
 receive  a license to operate a commercial gaming facility in that coun-
 ty.
   § 8. Paragraph (b) of subdivision 1 of section  1355  of  the  racing,
 pari-mutuel wagering and breeding law is REPEALED.
   §  9. Severability.   If any provision or term of this act is, for any
 reason, declared unconstitutional  or  invalid  or  ineffective  by  any
 competent  jurisdiction,  such decision shall not affect the validity of
 the effectiveness of the remaining portions of  this  act  or  any  part
 thereof.
   § 10. This act shall take effect immediately.

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Senate Bill S5438

Sponsored By

Archive: Last Bill Status - In Senate Committee Racing, Gaming And Wagering Committee

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co-Sponsors

2023-S5438 (ACTIVE) - Details

2023-S5438 (ACTIVE) - Summary

2023-S5438 (ACTIVE) - Sponsor Memo

2023-S5438 (ACTIVE) - Bill Text download pdf

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Sponsored By

Archive: Last Bill Status - In Senate Committee Racing, Gaming And Wagering Committee

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co-Sponsors

2023-S5438 (ACTIVE) - Details

2023-S5438 (ACTIVE) - Summary

2023-S5438 (ACTIVE) - Sponsor Memo

2023-S5438 (ACTIVE) - Bill Text download pdf

Comments