S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8642
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 22, 2025
                                ___________
 
 Introduced by M. of A. HEVESI -- read once and referred to the Committee
   on Health
 
 AN ACT to amend the public health law, the tax law and the state finance
   law, in relation to enacting the "NYS health care tax reform act"
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Short title. This act shall be known and may  be  cited  as
 the "NYS health care tax reform act".
   § 2. Legislative findings. The legislature hereby finds that:
   The  affordability  of  health  care and health insurance is extremely
 important in ensuring that the maximum number of New  York  state  resi-
 dents can obtain high quality affordable health care.
   Health  care  and  health  insurance  are currently subject to several
 taxes that directly and indirectly increase the cost of health insurance
 coverage, including an annual flat tax on all privately  insured  people
 in  New York state called the covered lives assessment and a 9.63% sales
 tax surcharge on certain hospital based health services (HCRA taxes).
   Collectively, the taxes on health care, health  insurance,  and  other
 taxes  were  budgeted at $6.5 billion in the FY 2025 state budget. These
 taxes are now the fourth largest revenue source  for  the  state  behind
 only  the  personal income, sales, and broad-based business taxes. These
 taxes have been increased fourteen times  since  the  program  began  in
 1997.  The  program  is  now  far  larger and is used for purposes never
 originally contemplated when first enacted.
   The taxes on  health  care  and  health  insurance  are  fundamentally
 regressive  taxes because the taxes are unrelated to a consumer's wealth
 or ability to pay, directly impact hospitalization costs at a time  when
 consumers  are  facing  some  of  their greatest health care challenges,
 directly increase the cost of health insurance, and  are  counterproduc-
 tive  to  the  public  policy  objective  of  making health insurance as
 affordable as possible. Even worse, these taxes are levied in a horribly

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13012-02-5
              

 A. 8642                             2
 
 unfair manner. They are levied on employees and their employers who  are
 doing  the  right  thing  by  providing  employer-based health benefits.
 Employers who provide no health benefits to  hourly  workers,  including
 some of the largest employers in the state, pay nothing.
   It is therefore the intent of the legislature that these HCRA taxes be
 repealed  and  replaced so as to maintain the revenue needed to continue
 all of the public goods services currently provided under HCRA,  includ-
 ing  but not limited to indigent care grants, subsidies to medical malp-
 ractice insurers, and the creation of a diverse pool  of  physicians  in
 training.  Repeal of the current HCRA taxes may only occur in connection
 with the preservation of all the public goods.
   § 3. Subparagraph (i) of paragraph (b) and paragraphs (c), (d) and (e)
 of  subdivision 2 of section 2807-j of the public health law, as amended
 by section 50 of part B of chapter 58 of the laws of 2009,  are  amended
 to read as follows:
   (i)  the  sum  of (A) eight and eighteen-hundredths percent, provided,
 however, that for services provided on and after July first,  two  thou-
 sand  three,  the  percentage  shall be eight and eighty-five hundredths
 percent, and further provided that for services provided  on  and  after
 January first, two thousand six, the percentage shall be eight and nine-
 ty-five  hundredths  percent,  and  further  provided  that for services
 provided on and after April first, two  thousand  nine,  the  percentage
 shall  be nine and sixty-three hundredths percent, AND PROVIDED THAT FOR
 SERVICES PROVIDED ON AND AFTER APRIL FIRST, TWO THOUSAND TWENTY-SIX, THE
 PERCENTAGE  SHALL  BE  ZERO  PERCENT,  plus  (B)  twenty-four   percent,
 provided,  however,  that for services provided on and after July first,
 two thousand three, the percentage shall be twenty-five and ninety-seven
 hundredths percent, and further provided that for services  provided  on
 and after January first, two thousand six, the percentage shall be twen-
 ty-six  and twenty-six hundredths percent, and further provided that for
 services provided on and after  April  first,  two  thousand  nine,  the
 percentage  shall  be  twenty-eight and twenty-seven hundredths percent,
 AND PROVIDED THAT FOR SERVICES PROVIDED ON AND AFTER  APRIL  FIRST,  TWO
 THOUSAND  TWENTY-SIX, THE PERCENTAGE SHALL BE ZERO PERCENT, and plus (C)
 for a specified third-party payor as defined  in  subdivision  one-a  of
 section  twenty-eight  hundred  seven-s  of  this article the percentage
 allowance applicable for  a  general  hospital  for  inpatient  hospital
 services  pursuant  to  subdivision  two of section twenty-eight hundred
 seven-s of this article;
   (c) If an election in accordance with subdivision five of this section
 is in effect for a third-party payor and in addition in accordance  with
 section  twenty-eight  hundred  seven-t  of this article for a specified
 third-party payor,  the  total  percentage  allowance  factor  shall  be
 reduced  to  eight  and  eighteen-hundredths percent, provided, however,
 that for services provided on and after July first, two  thousand  three
 the  total  percentage  allowance  factor  shall be reduced to eight and
 eighty-five hundredths percent, and further provided that  for  services
 provided  on  and  after  January  first,  two  thousand  six, the total
 percentage allowance factor shall be reduced to  eight  and  ninety-five
 hundredths  percent,  and further provided that for services provided on
 and after April first, two thousand nine, the total percentage allowance
 factor shall be reduced to nine and sixty-three hundredths percent,  AND
 FURTHER  PROVIDED  THAT  FOR SERVICES PROVIDED ON AND AFTER APRIL FIRST,
 TWO THOUSAND TWENTY-SIX, THE TOTAL PERCENTAGE ALLOWANCE FACTOR SHALL  BE
 ZERO PERCENT.
 A. 8642                             3

   (d)  The total percentage allowance for payments by governmental agen-
 cies, as determined in accordance  with  paragraphs  (a)  and  (a-1)  of
 subdivision  one of section twenty-eight hundred seven-c of this article
 as in effect on December thirty-first, nineteen hundred  ninety-six,  or
 health  maintenance  organizations  for services provided to subscribers
 eligible for medical assistance pursuant to title eleven of article five
 of the social services  law,  or  approved  organizations  for  services
 provided  to  subscribers  eligible  for  the family health plus program
 pursuant to title eleven-D of article five of the social  services  law,
 shall  be  five  and ninety-eight-hundredths percent, provided, however,
 that for services provided on and after July first, two  thousand  three
 the  total  percentage allowance shall be six and forty-seven hundredths
 percent, and further provided that for services provided  on  and  after
 January first, two thousand six, the total percentage allowance shall be
 six  and  fifty-four  hundredths  percent, and further provided that for
 services provided on and after April first, two thousand nine, the total
 percentage allowance shall be seven and  four  hundredths  percent,  AND
 FURTHER  PROVIDED  THAT  FOR SERVICES PROVIDED ON AND AFTER APRIL FIRST,
 TWO THOUSAND TWENTY-SIX, THE TOTAL PERCENTAGE ALLOWANCE  SHALL  BE  ZERO
 PERCENT, EXCEPT THAT AN ENTITY COVERED BY PARAGRAPH A OF SUBDIVISION ONE
 OF  SECTION  TWENTY-EIGHT  HUNDRED  SEVEN-C  OF  THIS ARTICLE MAY CHOOSE
 WHETHER TO APPLY SURCHARGES AND ASSESSMENTS PURSUANT TO THIS SECTION  TO
 ITS  OWN HEALTH BENEFITS AND SERVICES PROVIDED FOR ITS OWN EMPLOYEES AND
 THEIR COVERED LIVES OR TO HEALTH MAINTENANCE ORGANIZATIONS FOR  SERVICES
 PROVIDED  TO  SUBSCRIBERS  ELIGIBLE  FOR  MEDICAL ASSISTANCE PURSUANT TO
 TITLE ELEVEN OF ARTICLE FIVE OF THE SOCIAL  SERVICES  LAW,  OR  APPROVED
 ORGANIZATIONS  FOR  SERVICES  PROVIDED  TO  SUBSCRIBERS ELIGIBLE FOR THE
 FAMILY HEALTH PLUS PROGRAM PURSUANT TO TITLE ELEVEN-D OF ARTICLE FIVE OF
 THE SOCIAL SERVICES LAW.
   (e) The total percentage allowance for payments for services  provided
 by  designated  providers  of services for which there is no third-party
 coverage in whole or in part  shall  be  eight  and  eighteen-hundredths
 percent, provided, however, that for services provided on and after July
 first,  two thousand three the total percentage allowance shall be eight
 and eighty-five  hundredths  percent,  and  further  provided  that  for
 services  provided  on  and  after  January first, two thousand six, the
 total percentage allowance shall be  eight  and  ninety-five  hundredths
 percent,  and  further  provided that for services provided on and after
 April first, two thousand nine, the total percentage allowance shall  be
 nine  and  sixty-three hundredths percent, AND FURTHER PROVIDED THAT FOR
 SERVICES PROVIDED ON AND AFTER APRIL FIRST, TWO THOUSAND TWENTY-SIX, THE
 TOTAL PERCENTAGE ALLOWANCE SHALL BE ZERO PERCENT.  This paragraph  shall
 not apply to patient deductibles and coinsurance amounts.
   §  4.  Subparagraph  (iv) of paragraph (c) of subdivision 2 of section
 2807-s of the public health law, as added by section 21  of  part  A  of
 chapter 58 of the laws of 2007, is amended to read as follows:
   (iv) The regional percentage allowance for [periods on and after] July
 first,  two thousand seven THROUGH MARCH THIRTIETH, TWO THOUSAND TWENTY-
 SIX, for all general hospitals in the  region  applicable  to  specified
 third-party  payors,  and  applicable to related patient coinsurance and
 deductible amounts, shall be  the  same  regional  percentage  allowance
 calculated  pursuant  to  subparagraph  (iii)  of this paragraph for the
 period January first, two thousand six through June thirtieth, two thou-
 sand seven.
   § 5. The tax law is amended by adding a new section 1510-a to read  as
 follows:
 A. 8642                             4
 
   § 1510-A. PUBLIC GOODS SURCHARGE ON INSURANCE CORPORATIONS. (A) BEGIN-
 NING ON APRIL FIRST, TWO THOUSAND TWENTY-SIX AND EXPIRING ON MARCH THIR-
 TY-FIRST,  TWO THOUSAND TWENTY-NINE, IN ADDITION TO ANY TAXES IMPOSED ON
 INSURANCE CORPORATIONS PURSUANT TO SECTION FIFTEEN HUNDRED TEN  OF  THIS
 ARTICLE, AND EXCEPT AS HEREINAFTER PROVIDED, FOR TAXABLE YEARS BEGINNING
 JANUARY  FIRST, TWO THOUSAND TWENTY-SIX, EVERY DOMESTIC INSURANCE CORPO-
 RATION, EVERY FOREIGN INSURANCE CORPORATION, AND EVERY  ALIEN  INSURANCE
 CORPORATION,  OTHER  THAN  SUCH CORPORATIONS TRANSACTING THE BUSINESS OF
 LIFE INSURANCE, WHICH ARE (1) AUTHORIZED TO TRANSACT  BUSINESS  IN  THIS
 STATE UNDER A CERTIFICATE OF AUTHORITY FROM THE SUPERINTENDENT OF FINAN-
 CIAL SERVICES OR (2) A RISK RETENTION GROUP AS DEFINED IN SUBSECTION (N)
 OF  SECTION  FIVE THOUSAND NINE HUNDRED TWO OF THE INSURANCE LAW, SHALL,
 TO SUPPORT THE PROVISION OF PUBLIC GOODS PROVIDED FOR IN SECTIONS  TWEN-
 TY-EIGHT HUNDRED SEVEN-L, TWENTY-EIGHT HUNDRED SEVEN-M, AND TWENTY-EIGHT
 HUNDRED  SEVEN-V OF THE PUBLIC HEALTH LAW AND FOR THE PRIVILEGE OF EXER-
 CISING CORPORATE FRANCHISES OR FOR CARRYING ON BUSINESS IN  A  CORPORATE
 OR  ORGANIZED  CAPACITY  WITHIN THIS STATE, AND IN ADDITION TO ANY OTHER
 TAXES IMPOSED FOR SUCH PRIVILEGE, PAY A SURCHARGE ON THE  TAX  LIABILITY
 OWED  FOR ALL GROSS DIRECT PREMIUMS, LESS RETURN PREMIUMS THEREON, WRIT-
 TEN ON RISKS LOCATED OR RESIDENT IN THIS STATE.
   (B) THE RATE OF THE SURCHARGE IMPOSED BY THIS SECTION SHALL BE TEN AND
 TWO-TENTHS PERCENT ON THE TAX LIABILITY OWED FOR ALL GROSS DIRECT PREMI-
 UMS, LESS RETURN PREMIUMS THEREON, WRITTEN ON RISKS LOCATED OR  RESIDENT
 IN THIS STATE, EXCEPT THAT FOR ANY EMPLOYER THAT CONTRIBUTES FOR EMPLOY-
 EE  HEALTH  BENEFITS IN ANY MANNER AND IS SUBJECT TO THE SURCHARGE UNDER
 THIS SECTION THAT OFFERS OR PROVIDES SUCH HEALTH BENEFITS TO ITS EMPLOY-
 EES THAT WOULD BE EQUIVALENT TO AT LEAST A BRONZE  LEVEL  PLAN  PROVIDED
 FOR  BY  THE PATIENT PROTECTION AND AFFORDABLE CARE ACT, THE RATE OF THE
 SURCHARGE SHALL INSTEAD BE FIVE AND FOUR-TENTHS PERCENT.
   § 6. The tax law is amended by adding a new section  220  to  read  as
 follows:
   §  220. PUBLIC GOODS SURCHARGE ON BUSINESS CORPORATIONS. 1. EXCEPT FOR
 EMPLOYERS OF FEWER THAN FIFTY EMPLOYEES OR FULL TIME  EQUIVALENTS  IN  A
 CALENDAR  YEAR,  BEGINNING  ON  APRIL FIRST, TWO THOUSAND TWENTY-SIX AND
 EXPIRING ON MARCH THIRTY-FIRST, TWO THOUSAND TWENTY-NINE, AND AS HEREIN-
 AFTER PROVIDED, FOR TAXABLE YEARS BEGINNING JANUARY FIRST, TWO  THOUSAND
 TWENTY-SIX,  AND  EXCEPT  FOR  CORPORATIONS  TAXED  PURSUANT  TO SECTION
 FIFTEEN HUNDRED TEN-A OF THIS CHAPTER, EVERY DOMESTIC CORPORATION, EVERY
 FOREIGN CORPORATION AND EVERY ALIEN CORPORATION AUTHORIZED  TO  TRANSACT
 BUSINESS  IN THIS STATE UNDER A CERTIFICATE OF AUTHORITY FROM THE SECRE-
 TARY OF STATE SHALL, TO SUPPORT THE PROVISION OF PUBLIC  GOODS  PROVIDED
 FOR  IN  SECTIONS  TWENTY-EIGHT  HUNDRED  SEVEN-L,  TWENTY-EIGHT HUNDRED
 SEVEN-M, AND TWENTY-EIGHT HUNDRED SEVEN-V OF THE PUBLIC HEALTH  LAW  AND
 FOR  THE PRIVILEGE OF EXERCISING CORPORATE FRANCHISES OR FOR CARRYING ON
 BUSINESS IN A CORPORATE OR ORGANIZED CAPACITY WITHIN THIS STATE, AND  IN
 ADDITION  TO ANY OTHER TAXES IMPOSED FOR SUCH PRIVILEGE, PAY A FRANCHISE
 TAX SURCHARGE, UPON THE BASIS OF ITS BUSINESS INCOME BASE, OR UPON  SUCH
 OTHER BASIS AS MAY BE APPLICABLE AS PROVIDED BY THIS ARTICLE.
   2.  IN  ADDITION TO ANY TAX IMPOSED, THERE SHALL BE A SURCHARGE OF TEN
 AND TWO-TENTHS PERCENT, UPON THE TAX LIABILITY PROVIDED BY THIS ARTICLE,
 EXCEPT THAT FOR ANY EMPLOYER THAT CONTRIBUTES FOR EMPLOYEE HEALTH  BENE-
 FITS  IN  ANY  MANNER AND IS SUBJECT TO THE SURCHARGE UNDER THIS SECTION
 THAT OFFERS OR PROVIDES SUCH HEALTH BENEFITS TO ITS EMPLOYEES THAT WOULD
 BE EQUIVALENT TO AT LEAST A  BRONZE  LEVEL  PLAN  PROVIDED  FOR  BY  THE
 PATIENT  PROTECTION AND AFFORDABLE CARE ACT, THE RATE OF SURCHARGE SHALL
 INSTEAD BE FIVE AND FOUR-TENTHS PERCENT.
 A. 8642                             5
 
   § 7. The tax law is amended by adding a new section 866-a to  read  as
 follows:
   §  866-A.  PUBLIC  GOODS  SURCHARGE  ON PASS-THROUGH ENTITIES. (A) ANY
 ENTITY ELECTING TO BE TAXED PURSUANT TO THIS ARTICLE SHALL,  TO  SUPPORT
 THE  PROVISION  OF  PUBLIC  GOODS  PROVIDED FOR IN SECTIONS TWENTY-EIGHT
 HUNDRED SEVEN-L, TWENTY-EIGHT HUNDRED SEVEN-M, AND TWENTY-EIGHT  HUNDRED
 SEVEN-V  OF  THE  PUBLIC  HEALTH LAW AND FOR THE PRIVILEGE OF EXERCISING
 CORPORATE FRANCHISES OR FOR CARRYING  ON  BUSINESS  IN  A  CORPORATE  OR
 ORGANIZED CAPACITY WITHIN THIS STATE, AND IN ADDITION TO ANY OTHER TAXES
 IMPOSED  FOR SUCH PRIVILEGE, PAY A SURCHARGE UPON THE BASIS OF ITS BUSI-
 NESS INCOME BASE, EXCLUDING INCOME CREDITED PURSUANT  TO  SECTION  EIGHT
 HUNDRED  SIXTY-THREE OF THIS ARTICLE, OR UPON SUCH OTHER BASIS AS MAY BE
 APPLICABLE AS PROVIDED BY THIS ARTICLE.
   (B) IN ADDITION TO ANY TAX IMPOSED, THERE SHALL BE A SURCHARGE OF  TEN
 AND  TWO-TENTHS PERCENT UPON THE TAX LIABILITY PROVIDED BY THIS ARTICLE.
 ON OR AFTER JANUARY FIRST, TWO THOUSAND  TWENTY-SIX,  FOR  ANY  EMPLOYER
 THAT  CONTRIBUTES  FOR  EMPLOYEE  HEALTH  BENEFITS  IN ANY MANNER AND IS
 SUBJECT TO THE SURCHARGE UNDER THIS SECTION THAT OFFERS OR PROVIDES SUCH
 HEALTH BENEFITS TO ITS EMPLOYEES THAT WOULD BE EQUIVALENT TO AT LEAST  A
 BRONZE  LEVEL PLAN PROVIDED FOR BY THE PATIENT PROTECTION AND AFFORDABLE
 CARE ACT, THE RATE OF SURCHARGE SHALL INSTEAD BE  FIVE  AND  FOUR-TENTHS
 PERCENT.
   §  8.  Paragraph 3 of subsection (c) of section 658 of the tax law, as
 amended by section 1 of part H1 of chapter  57  of  the  laws  of  2009,
 subparagraph (A) as amended by section 13 of part Q of chapter 60 of the
 laws  of  2016, and subparagraph (E) as added by section 13 of part S of
 chapter 59 of the laws of 2015, is amended to read as follows:
   (3) Filing fees.  (A) Every subchapter K  limited  liability  company,
 every limited liability company that is a disregarded entity for federal
 income  tax purposes, and every partnership which has any income derived
 from New York sources, determined  in  accordance  with  the  applicable
 rules  of  section six hundred thirty-one of this article as in the case
 of a nonresident individual, shall on or before the fifteenth day of the
 third month following the close of each taxable year make a payment of a
 filing fee AND FILING FEE SURCHARGE.  The amount of the filing fee  [is]
 AND  FILING FEE SURCHARGE ARE the [amount] AMOUNTS set forth in subpara-
 graph (B) of this paragraph.  The  minimum  filing  fee  is  twenty-five
 dollars  for taxable years beginning in two thousand eight and thereaft-
 er. Limited liability companies that are disregarded entities for feder-
 al income tax purposes must pay a filing fee of twenty-five dollars  for
 taxable years beginning on or after January first, two thousand eight.
   (B)  (I)  The filing fee AND FILING FEE SURCHARGE will be based on the
 New York source gross income of the limited liability company  or  part-
 nership  for the taxable year immediately preceding the taxable year for
 which the fee is due. If the limited liability  company  or  partnership
 does  not  have  any  New  York source gross income for the taxable year
 immediately preceding the taxable year for which the  fee  is  due,  the
 limited  liability  company  or partnership shall pay the minimum filing
 fee. Partnerships, other than limited liability partnerships under arti-
 cle eight-B of the partnership law and foreign limited  liability  part-
 nerships,  with  less  than one million dollars in New York source gross
 income are exempt from the filing fee. New York source gross  income  is
 the sum of the partners' or members' shares of federal gross income from
 the  partnership  or limited liability company derived from or connected
 with New York sources, determined in accordance with the  provisions  of
 section  six  hundred  thirty-one of this article as if those provisions
 A. 8642                             6
 
 and any related provisions expressly referred to a computation of feder-
 al gross income from New York sources. For this purpose,  federal  gross
 income  is computed without any allowance or deduction for cost of goods
 sold.
   (II)  The  amount  of the filing fee for taxable years beginning on or
 after January first, two thousand eight will be determined in accordance
 with the following table:

 If the New York source gross income is:         The fee is:
 not more than $100,000                          $25
 more than $100,000 but not over $250,000        $50
 more than $250,000 but not over $500,000        $175
 more than $500,000 but not over $1,000,000      $500
 more than $1,000,000 but not over $5,000,000    $1,500
 more than $5,000,000 but not over $25,000,000   $3,000
 Over $25,000,000                                $4,500
 
   (III) THE AMOUNT OF THE FILING FEE SURCHARGE FOR TAXABLE YEARS  BEGIN-
 NING  ON  OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-SIX WILL BE DETER-
 MINED IN ACCORDANCE WITH THE FOLLOWING TABLE:
 
 IF THE NEW YORK SOURCE GROSS INCOME IS:             THE SURCHARGE IS:
 NOT MORE THAN $1,000,000                            $0
 MORE THAN $1,000,000 BUT NOT OVER $5,000,000        $1,000
 MORE THAN $5,000,000 BUT NOT OVER $10,000,000       $4,000
 MORE THAN $10,000,000 BUT NOT OVER $25,000,000      $10,000
 MORE THAN $25,000,000 BUT NOT OVER $100,000,000     $35,000
 MORE THAN $100,000,000 BUT NOT OVER $500,000,000    $175,000
 MORE THAN $500,000,000 BUT NOT OVER $1,000,000,000  $450,000
 OVER $1,000,000,000                                 $1,200,000
 
   (C) No credits provided by this article may be taken against  the  fee
 OR SURCHARGE imposed by this paragraph.
   (D)  Where the filing fee OR SURCHARGE is not timely paid, it shall be
 paid upon notice and demand and shall be assessed, collected and paid in
 the same manner as taxes, and for those purposes any reference  in  this
 article  to tax imposed by this article shall be deemed also to refer to
 this filing fee AND SURCHARGE.
   (E) Notwithstanding the provisions of subsection (e)  of  section  six
 hundred ninety-seven of this article, the commissioner shall provide the
 statements and other required information included on the filing fee AND
 SURCHARGE  payment  form  under section three hundred one of the limited
 liability company law, subdivision (g) of section 121-1500 of the  part-
 nership  law, and subdivision (f) of section 121-1502 of the partnership
 law, to the secretary of state  for  filing.  Such  provision  may  also
 include  a  copy or image of that portion of the report solely pertinent
 to such information to the extent feasible. The  commissioner  may  also
 provide information on noncompliance.
   (F) THE FILING FEE SURCHARGE SET FORTH IN CLAUSE (III) OF SUBPARAGRAPH
 (B)  OF  THIS PARAGRAPH SHALL BE COLLECTED FOR THE PURPOSE OF SUPPORTING
 THE PROVISION OF PUBLIC GOODS  PROVIDED  FOR  IN  SECTIONS  TWENTY-EIGHT
 HUNDRED  SEVEN-L,  TWENTY-EIGHT HUNDRED SEVEN-M AND TWENTY-EIGHT HUNDRED
 SEVEN-V OF THE PUBLIC HEALTH LAW.
   § 9. Subdivision (a) of section 92-dd of the  state  finance  law,  as
 amended  by  section  2 of part UU of chapter 59 of the laws of 2019, is
 amended to read as follows:
 A. 8642                             7
 
   (a) On and after April first,  two  thousand  five,  such  fund  shall
 consist  of  the revenues heretofore and hereafter collected or required
 to be deposited pursuant to paragraph (a)  of  subdivision  eighteen  of
 section  twenty-eight hundred seven-c, and sections twenty-eight hundred
 seven-j,  twenty-eight  hundred seven-s and twenty-eight hundred seven-t
 of the public health law, subdivision (b) of section four hundred eight-
 y-two, CLAUSE (III) OF SUBPARAGRAPH (B) OF PARAGRAPH THREE OF SUBSECTION
 (C) OF SECTION SIX HUNDRED FIFTY-EIGHT and  [section]  SECTIONS  FIFTEEN
 HUNDRED  TEN-A, TWO HUNDRED TWENTY, EIGHT HUNDRED SIXTY-SIX-A AND eleven
 hundred eighty-six of the tax law and required to  be  credited  to  the
 tobacco  control  and  insurance  initiatives  pool, subparagraph (O) of
 paragraph four of subsection (j) of section four thousand three  hundred
 one  of the insurance law, section twenty-seven of part A of chapter one
 of the laws of two thousand two and all other moneys credited or  trans-
 ferred thereto from any other fund or source pursuant to law.
   §  10.  This  act  shall take effect April 1, 2026; provided, however,
 that the amendments to section 2807-j of the public health law  made  by
 section  three  of  this  act  shall  not  affect the expiration of such
 section and shall expire and be deemed repealed therewith; and  provided
 further,  however,  that  the amendments to section 2807-s of the public
 health law made by section four of this act shall not affect the expira-
 tion of such section and shall expire and be deemed repealed therewith.