S T A T E O F N E W Y O R K
________________________________________________________________________
8050--A
2025-2026 Regular Sessions
I N A S S E M B L Y
April 22, 2025
___________
Introduced by M. of A. KAY, KELLES, LUPARDO, GALLAHAN, FRIEND -- read
once and referred to the Committee on Racing and Wagering -- reference
changed to the Committee on Ways and Means -- recommitted to the
Committee on Ways and Means in accordance with Assembly Rule 3, sec. 2
-- committee discharged, bill amended, ordered reprinted as amended
and recommitted to said committee
AN ACT to amend the racing, pari-mutuel wagering and breeding law, in
relation to host counties and host municipalities of commercial gaming
facilities
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (b) of subdivision 1 of section 1352 of the
racing, pari-mutuel wagering and breeding law as added by section 1 of
part R of chapter 58 of the laws of 2023, is amended to read as follows:
(b) (I) For any gaming facility that does not qualify under subdivi-
sion two of section thirteen hundred twenty-one-a of this article, is
licensed under title two-A of this article, and is located within New
York City, revenues shall be distributed in the following manner, EXCEPT
AS PROVIDED IN SUBPARAGRAPH (II) OF THIS PARAGRAPH:
[(i)] (1) fifty percent of the taxes imposed by this article, and any
interest and penalties imposed by the commission relating to those taxes
shall be deposited to a sole custody fund established under the gaming
commission, and paid monthly, without appropriation, directly to the
metropolitan transportation authority commercial gaming revenue fund
established under section one thousand two hundred seventy-j of the
public authorities law; and
[(ii)] (2) fifty percent of the taxes imposed by this article, and any
interest and penalties imposed by the commission relating to those taxes
shall be deposited into the commercial gaming revenue fund established
under section ninety-seven-nnnn of the state finance law by the commis-
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11477-06-6
A. 8050--A 2
sion and shall be appropriated or transferred only for elementary and
secondary education or real property tax relief.
(II) NOTWITHSTANDING ANY OTHER PROVISION OF LAW, FOR ANY HOST COUNTY
AND HOST MUNICIPALITY THAT WAS APPROPRIATED AID IN THE YEAR TWO THOUSAND
TWENTY-FIVE PURSUANT TO PARAGRAPH B OF SUBDIVISION THREE OF SECTION
NINETY-SEVEN-NNNN OF THE STATE FINANCE LAW AND IS LOCATED WITHIN ONE
HUNDRED MILES OF ANY GAMING FACILITY LICENSED UNDER TITLE TWO-A OF THIS
ARTICLE, TAXES COLLECTED FROM GAMING FACILITIES LICENSED UNDER TITLE
TWO-A OF THIS ARTICLE MUST HOLD SUCH HOST COUNTIES AND HOST MUNICI-
PALITIES HARMLESS SO THAT THE HOST COUNTIES AND HOST MUNICIPALITIES DO
NOT RECEIVE LESS MONEY IN ANY STATE FISCAL YEAR FOLLOWING THE COMMENCE-
MENT OF GAMING OPERATIONS OF ANY GAMING FACILITY LICENSED UNDER TITLE
TWO-A OF THIS ARTICLE THAN SUCH HOST COUNTIES OR HOST MUNICIPALITIES
RECEIVED IN THEIR HIGHEST ANNUAL AID IN ANY YEAR SINCE THE COMMENCEMENT
OF GAMING OPERATIONS FROM ANY GAMING FACILITY LICENSED PURSUANT TO TITLE
TWO OF THIS ARTICLE. THE PROVISIONS OF THIS PARAGRAPH SHALL APPLY AS OF
THE FIRST FULL STATE FISCAL YEAR IN WHICH ANY GAMING FACILITY LICENSED
UNDER TITLE TWO-A OF THIS ARTICLE HAS COMMENCED GAMING OPERATIONS.
§ 2. This act shall take effect immediately.