Senate Bill S10644

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10644
 
                             I N  S E N A T E
 
                               June 1, 2026
                                ___________
 
 Introduced  by  Sen.  STEWART-COUSINS -- read twice and ordered printed,
   and when printed to be committed to the Committee on Rules
 
 AN ACT to amend chapter 747 of the laws  of  2023  amending  the  public
   health  law relating to establishing a four-year demonstration project
   and workgroup to reduce the use  of  temporary  staffing  agencies  in
   residential  healthcare  facilities,  in  relation  to  extending such
   demonstration project for a fifth year (Part A); to extend  the  dura-
   tion  of  certain brownfield redevelopment and remediation tax credits
   with respect to certain sites (Part B); to amend a chapter of the laws
   of 2026 amending the general  municipal  law  and  the  executive  law
   relating  to extending the term and authority of the independent moni-
   tor for the Orange county industrial development agency, and modifying
   the applicability of certain tax exemptions based  on  population,  as
   proposed  in  legislative  bill  numbers  S. 9005-C and A. 10005-C, in
   relation to making technical corrections thereto (Part  C);  to  amend
   the  tax law, the administrative code of the city of New York, chapter
   877 of the laws of 1975, chapter 884 of the laws of 1975  and  chapter
   882  of  the laws of 1977, relating to the imposition of certain taxes
   in the city of New York, in relation to postponing the  expiration  of
   certain tax rates and taxes in the city of New York (Part D); to amend
   the administrative code of the city of New York, in relation to making
   technical corrections thereto (Part E); and to amend the racing, pari-
   mutuel  wagering and breeding law, in relation to the temporary trans-
   fer of racing support payments; and providing for the repeal  of  such
   provisions upon the expiration thereof (Part F)
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. This act enacts into law necessary legislation. Each compo-
 nent is wholly contained within a Part identified as Parts A through  F.
 The  effective  date for each particular provision contained within such
 Part is set forth in the last section of such Part. Any provision in any
 section contained within a Part, including the  effective  date  of  the
 Part,  which  makes a reference to a section "of this act", when used in
 connection with that particular component, shall be deemed to  mean  and
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD16058-03-6
 S. 10644                            2
 
 refer  to  the  corresponding  section of the Part in which it is found.
 Section three of this act sets forth the general effective date of  this
 act.
 
                                  PART A

   Section  1.  Section 2 of chapter 747 of the laws of 2023 amending the
 public health law relating to  establishing  a  four-year  demonstration
 project  and  workgroup to reduce the use of temporary staffing agencies
 in residential healthcare facilities, as amended by chapter  27  of  the
 laws of 2024, is amended to read as follows:
   §  2. 1. Notwithstanding the requirements of paragraph (c) of subdivi-
 sion 1 and paragraph (a) of subdivision 2 of section 2828 of the  public
 health  law,  the  commissioner  of health shall establish a [four-year]
 FIVE-YEAR (January 1, 2023 through [December 31, 2026]  JUNE  30,  2027)
 demonstration  project to reduce the use of temporary staffing agencies.
 Any remittance or amounts owed to the state pursuant to subparagraph (i)
 of paragraph (c) of subdivision 1 and paragraph (a) of subdivision 2  of
 section  2828  of  the public health law, including, but not limited to,
 amounts owed relating to excess revenue, or the difference  between  the
 minimum  spending requirement and the actual amount of spending on resi-
 dent-facing staffing or direct care staffing, as the case may be,  shall
 be reduced as follows for reporting periods beginning on January 1, 2023
 and  ending on [December 31, 2026] JUNE 30, 2027, and, to the extent the
 demonstration project continues, years thereafter:
   (A) a fifty percent reduction, if a  residential  healthcare  facility
 which  has  a  fifty  percent  or  lower use of resident-facing staffing
 contracted out to a temporary staffing agency for services  provided  by
 registered  professional nurses, licensed practical nurses, or certified
 nurse aides, has reduced its use of such contracted agency  services  by
 at  least  thirty  percent  during  any year in which such remittance or
 amounts owed to the state are payable, as measured by paragraph  (C)  of
 this subdivision.
   (B)  a  twenty-five  percent  reduction,  if  a residential healthcare
 facility which has a fifty  percent  or  lower  use  of  resident-facing
 staffing  contracted  out  to  a  temporary staffing agency for services
 provided by registered professional nurses, licensed  practical  nurses,
 or  certified nurse aides, has reduced its use of such contracted agency
 services by at least twenty  percent,  but  less  than  thirty  percent,
 during  any  year  in which such remittance or amounts owed to the state
 are payable, as measured by paragraph (C) of this subdivision.
   (C) In measuring temporary  staffing  agency  usage  for  purposes  of
 determining  the  reductions provided for in this section, the following
 measuring periods shall apply: in 2023, the fourth calendar  quarter  of
 2022  shall be compared to the fourth calendar quarter of 2023; IN 2027,
 THE SECOND CALENDAR QUARTER OF 2026 SHALL  BE  COMPARED  TO  THE  SECOND
 CALENDAR QUARTER OF 2027; for 2024 and OTHER years thereafter, the aver-
 age  of  the  [4]  FOUR  calendar quarters of the previous year shall be
 compared to the average of the four calendar  quarters  of  the  current
 year.  Temporary staffing shall be measured using the publicly available
 U.S. Centers for Medicare and  Medicaid  Services  (CMS)  Payroll  Based
 Journal (PBJ) facility reported data.
   2.  (A)  For  the  first year of the demonstration project established
 pursuant to this section, the definition  of  "revenue"  as  defined  in
 paragraph  (a) of subdivision 2 of section 2828 of the public health law
 shall exclude all revenue, other than total Medicaid operating  revenue,
 S. 10644                            3
 
 if,  in  the  fourth quarter of 2023, a residential health care facility
 uses ten percent  or  less  of  its  resident-facing  staffing  who  are
 contracted  out  to a temporary staffing agency for services provided by
 registered  professional nurses, licensed practical nurses, or certified
 nurse aides.
   (B) For the second  year  of  the  demonstration  project  established
 pursuant to this section, all revenue, other than total Medicaid operat-
 ing  revenue,  if, in 2024, a residential health care facility uses nine
 percent or less of its resident-facing staffing who are  contracted  out
 to  a  temporary  staffing  agency  for  services provided by registered
 professional nurses,  licensed  practical  nurses,  or  certified  nurse
 aides; and
   (C)  [for] FOR the third [and], fourth, AND FIFTH years, respectively,
 and, to the extent the demonstration project continues, years  thereaft-
 er,  respectively,  of the demonstration project established pursuant to
 this section, all revenue, other than total Medicaid operating  revenue,
 if,  in  2025 [and], 2026, AND 2027 respectively, and, to the extent the
 demonstration project continues, years thereafter, respectively, a resi-
 dential health care facility uses eight percent or  less  of  its  resi-
 dent-facing  staffing  who  are  contracted  out to a temporary staffing
 agency for services provided by registered professional nurses, licensed
 practical nurses, or certified nurse aides.
   3. For purposes of implementing the  demonstration  program,  after  a
 determination  by  the  commissioner of health that a residential health
 care facility is not in compliance with paragraph (c) of  subdivision  1
 of section 2828 of the public health law, but prior to the remittance or
 payment of any funds by such facility, a residential health care facili-
 ty  shall submit documentation to the commissioner of health that it has
 met the provisions of  the  demonstration  project.  Such  documentation
 shall  be  supported  by a verification by a certified public accountant
 that, based on the  PBJ  facility  reported  data  and  other  necessary
 supporting  documentation,  such facility is eligible for a reduction in
 payments pursuant to this section. Upon receipt  of  such  documentation
 and  verification, the commissioner will reduce any payments pursuant to
 this section.
   § 2. This act shall take effect immediately.
 
                                  PART B
 
   Section 1.  (a) Notwithstanding any provision of law,  rule  or  regu-
 lation  to  the  contrary,  any  site for which (i) a brownfield cleanup
 agreement with the department of environmental conservation was  entered
 into  prior  to  January 21, 2005 with respect to a site located at 1800
 Park Avenue, between East 124th and East 125th Streets in  East  Harlem,
 New  York County, and (ii) which received a certificate of completion on
 or before October 24, 2016, shall be a qualified site  for  purposes  of
 the brownfield redevelopment tax credits available to such a site pursu-
 ant  to section 21 of the tax law as in effect for such a site as of the
 effective date of this act provided that both the site preparation cred-
 it component and the on-site groundwater  remediation  credit  component
 shall be allowed for all eligible costs incurred on such a site prior to
 and  within  the tax year in which qualified tangible property on such a
 site is placed in service, and  for  a  five  year  period  (60  months)
 following  the year such property is first placed in service upon such a
 site, provided, such a date occurs prior to the 2031 tax year,  and  the
 tangible  property  credit  component  shall be allowed for all eligible
 S. 10644                            4
 
 costs incurred on such a site prior to and within the tax year in  which
 qualified tangible property on such a site is placed in service, and for
 a ten year period (120 months) following the year such property is first
 placed in service upon such a site, provided such a date occurs prior to
 the 2031 tax year.
   (b) In addition, any site for which (i) a brownfield cleanup agreement
 with the department of environmental conservation was entered into prior
 to  January 21, 2005 with respect to a site located at 1800 Park Avenue,
 between East 124th and East 125th Streets in East Harlem, New York Coun-
 ty, and (ii) which received a certificate of  completion  on  or  before
 October  24, 2016, shall be eligible to claim the tax credit for remedi-
 ated brownfields available to such a site pursuant to section 22 of  the
 tax  law  as  in effect for such a site as of the effective date of this
 act provided the benefit period as applicable thereto shall be deemed to
 be a ten-consecutive-tax-year period beginning  with  the  tax  year  in
 which  qualified  tangible  property on such a site is placed in service
 where said benefit period shall begin no later than the 2031 tax year.
   (c) Further, any site for which (i)  a  brownfield  cleanup  agreement
 with the department of environmental conservation was entered into prior
 to  January 21, 2005 with respect to a site located at 1800 Park Avenue,
 between East 124th and East 125th Streets in East Harlem, New York Coun-
 ty, and (ii) which received a certificate of  completion  on  or  before
 October 24, 2016, shall be a qualified site for purposes of claiming the
 tax  credit for remediated brownfields available to such a site pursuant
 to section 22 of the tax law, provided that such  developer  as  defined
 under  section  22  of the tax law has purchased or in any other way has
 been conveyed all or any portion of such a site from any other party who
 or which has been issued a certificate of  completion  with  respect  to
 such  site  and further provided that such purchase or conveyance occurs
 no later than the 2031 tax year.
   § 2. This act shall take effect immediately.
 
                                  PART C
 
   Section 1. Section 7 of part MM of a  chapter  of  the  laws  of  2026
 amending  the  general  municipal  law and the executive law relating to
 extending the term and authority of  the  independent  monitor  for  the
 Orange  county industrial development agency, and modifying the applica-
 bility of certain tax exemptions based on  population,  as  proposed  in
 legislative bill numbers S. 9005-C and A. 10005-C, is amended to read as
 follows:
   §  7.  This act shall take effect immediately; provided, however, that
 the amendments to subdivisions 2, 3, 4 and 8 of  section  912-b  of  the
 general municipal law made by section two of this act and the amendments
 to  subdivision  8  of  section  54 of the executive law made by section
 three of this act shall not affect the repeal of such  subdivisions  and
 shall be deemed to expire therewith; and provided further, however, that
 subdivisions 5, 6 and 7 of section 912-b of the general municipal law as
 added  by  section  two of this act and section four of this act and the
 amendments to subparagraph 5 of paragraph (d) of  section  1411  of  the
 not-for-profit  corporation  law  made  by section six of this act shall
 expire and be deemed repealed on the same date and in the same manner as
 part III of chapter 58 of the laws of 2023[, takes effect].
   § 2. This act shall take effect immediately.
 
                                  PART D
 S. 10644                            5
 
   Section 1. Paragraph 3 of subdivision (a) of section 1212-a of the tax
 law, as amended by chapter 345 of the laws of 2023, is amended  to  read
 as follows:
   (3)  a tax, at the same uniform rate, but at a rate not to exceed four
 and one-half per centum, in multiples of one-half of one per centum,  on
 the  receipts from every sale of any or all of the following services in
 whole or in part: credit rating, credit reporting, credit adjustment and
 collection services, including,  but  not  limited  to,  those  services
 provided  by  mercantile and consumer credit rating or reporting bureaus
 or agencies and credit adjustment or  collection  bureaus  or  agencies,
 whether  rendered in written or oral form or in any other manner, except
 to the extent otherwise taxable under article twenty-eight of this chap-
 ter;  notwithstanding  the  foregoing,  collection  services  shall  not
 include those services performed by a law office or a law and collection
 office,  the maintenance or conduct of which constitutes the practice of
 law, if the services are performed by an attorney at law  who  has  been
 duly  licensed and admitted to practice law in this state. The local law
 imposing the taxes authorized by this paragraph may provide  for  exclu-
 sions  and  exemptions  in  addition to those provided for in such para-
 graph. Provided, however, that the tax hereby authorized  shall  not  be
 imposed after November thirtieth, two thousand [twenty-six] TWENTY-NINE.
   §  2.  Subsection  (a)  of  section 1301 of the tax law, as amended by
 chapter 345 of the laws of 2023, is amended to read as follows:
   (a) Notwithstanding any other provision of law to  the  contrary,  any
 city  in  this state having a population of one million or more inhabit-
 ants, acting through its local legislative body,  is  hereby  authorized
 and  empowered  to adopt and amend local laws imposing in any such city,
 for taxable years beginning after nineteen hundred seventy-five:
   (1) a tax on the personal income of residents of  such  city,  at  the
 rates provided for under subsection (a) of section thirteen hundred four
 of  this  article for taxable years beginning before two thousand [twen-
 ty-seven] THIRTY, and at the rates provided for under subsection (b)  of
 section  thirteen  hundred four of this article for taxable years begin-
 ning after two thousand  [twenty-six]  TWENTY-NINE,  provided,  however,
 that  if, for any taxable year beginning after two thousand [twenty-six]
 TWENTY-NINE, the rates set forth in such  subsection  (b)  are  rendered
 inapplicable and the rates set forth in such subsection (a) are rendered
 applicable,  then  the  tax  for such taxable year shall be at the rates
 provided under subparagraphs (A) of paragraphs one,  two  and  three  of
 such subsection (a),
   (2)  for taxable years beginning after nineteen hundred seventy-six, a
 separate tax on the ordinary income portion of lump sum distributions of
 such residents, at the rates provided  for  herein,  such  taxes  to  be
 administered,  collected and distributed by the commissioner as provided
 for in this article.
   § 3. Subsection (b) of section 1304 of the  tax  law,  as  amended  by
 chapter 345 of the laws of 2023, is amended to read as follows:
   (b)  A  tax  other  than  the city separate tax on the ordinary income
 portion of lump sum distributions imposed pursuant to the  authority  of
 section  thirteen  hundred  one  of  this article shall be determined as
 follows:
   (1) Resident married individuals filing  joint  returns  and  resident
 surviving  spouses.  The tax under this section for each taxable year on
 the city taxable income of every city resident  married  individual  who
 makes a single return jointly with [his or her] SUCH INDIVIDUAL'S spouse
 under subsection (b) of section thirteen hundred six of this article and
 S. 10644                            6
 
 on the city taxable income of every city resident surviving spouse shall
 be determined in accordance with the following table:
 
   For  taxable  years  beginning after two thousand [twenty-six] TWENTY-
 NINE:

 If the city taxable income is:         The tax is:
 Not over $21,600                       1.18% of the city taxable income
 Over $21,600 but not                   $255 plus 1.435% of excess
 over $45,000                             over $21,600
 Over $45,000 but not                   $591 plus 1.455% of excess
 over $90,000                             over $45,000
 Over $90,000                           $1,245 plus 1.48% of excess
                                          over $90,000
 
   (2) Resident heads of households. The tax under this section for  each
 taxable year on the city taxable income of every city resident head of a
 household shall be determined in accordance with the following table:
 
   For  taxable  years  beginning after two thousand [twenty-six] TWENTY-
 NINE:
 
 If the city taxable income is:         The tax is:
 Not over $14,400                       1.18% of the city taxable income
 Over $14,400 but not                   $170 plus 1.435% of excess
 over $30,000                             over $14,400
 Over $30,000 but not                   $394 plus 1.455% of excess
 over $60,000                             over $30,000
 Over $60,000                           $830 plus 1.48% of excess
                                          over $60,000
 
   (3)  Resident  unmarried  individuals,  resident  married  individuals
 filing  separate  returns and resident estates and trusts. The tax under
 this section for each taxable year on the city taxable income  of  every
 city  resident  individual who is not a city resident married individual
 who makes a single return jointly with [his or  her]  SUCH  INDIVIDUAL'S
 spouse  under  subsection  (b)  of  section thirteen hundred six of this
 article or a city resident head of household or a city resident  surviv-
 ing spouse, and on the city taxable income of every city resident estate
 and trust shall be determined in accordance with the following table:
 
   For  taxable  years  beginning after two thousand [twenty-six] TWENTY-
 NINE:
 
 If the city taxable income is:         The tax is:
 Not over $12,000                       1.18% of the city taxable income
 Over $12,000 but not                   $142 plus 1.435% of excess
 over $25,000                             over $12,000
 Over $25,000 but not                   $328 plus 1.455% of excess
 over $50,000                             over $25,000
 Over $50,000                           $692 plus 1.48% of excess
                                          over $50,000
   § 4. Subsection (a) of section 1304-B of the tax law,  as  amended  by
 chapter 345 of the laws of 2023, is amended to read as follows:
   (a) (1) In addition to any other taxes authorized by this article, any
 city imposing such taxes is hereby authorized and empowered to adopt and
 S. 10644                            7
 
 amend  local laws imposing in any such city for each taxable year begin-
 ning after nineteen hundred ninety but before two thousand  [twenty-sev-
 en]  THIRTY,  an additional tax on the city taxable income of every city
 resident individual, estate and trust, to be calculated for each taxable
 year  as  follows:  (i)  for  each taxable year beginning after nineteen
 hundred ninety but before nineteen hundred ninety-nine, at the  rate  of
 fourteen  percent  of  the  sum  of the taxes for each such taxable year
 determined pursuant to section thirteen hundred four and  section  thir-
 teen  hundred  four-A  of  this  article; and (ii) for each taxable year
 beginning after nineteen hundred ninety-eight, at the rate  of  fourteen
 percent  of  the  tax  for such taxable year determined pursuant to such
 section thirteen hundred four.
   (2) Notwithstanding paragraph one of this subsection, for each taxable
 year beginning after nineteen hundred ninety-nine but before  two  thou-
 sand [twenty-seven] THIRTY, any city imposing such additional tax may by
 local  law  impose such tax at a rate that is less than fourteen percent
 and may impose such tax at more than one rate depending upon the  filing
 status  and city taxable income of such city resident individual, estate
 or trust.
   (3) A local law enacted pursuant to paragraph two of  this  subsection
 shall be applicable with respect to any taxable year only if it has been
 enacted on or before July thirty-first of such year. A certified copy of
 such  local  law shall be mailed by registered mail to the department at
 its office in Albany within fifteen days of its enactment. However,  the
 department  may  allow  additional  time  for  such certified copy to be
 mailed if it deems such action to be consistent with  its  duties  under
 this article.
   § 5. Paragraph E of subdivision 1 of section 11-604 of the administra-
 tive code of the city of New York, as amended by chapter 345 of the laws
 of 2023, is amended to read as follows:
   E.  For  taxable  years  beginning on or after January first, nineteen
 hundred seventy-eight but before January first,  two  thousand  [twenty-
 seven]  THIRTY,  the tax imposed by subdivision one of section 11-603 of
 this subchapter shall be, in the case of each taxpayer:
   (a) whichever of the following amounts is the greatest:
   (1) an amount computed, for taxable years  beginning  before  nineteen
 hundred  eighty-seven,  at  the rate of nine per centum, and for taxable
 years beginning after nineteen hundred eighty-six, at the rate of  eight
 and  eighty-five  one-hundredths per centum, of its entire net income or
 the portion of such entire net income allocated within the city as here-
 inafter provided, subject to any modification required by paragraphs (d)
 and (e) of subdivision three of this section,
   (2) an amount computed at one and one-half mills for  each  dollar  of
 its  total business and investment capital, or the portion thereof allo-
 cated within the city, as hereinafter provided, except that in the  case
 of  a cooperative housing corporation as defined in the internal revenue
 code, the applicable rate shall be four-tenths of one mill,
   (3) an amount computed, for taxable years  beginning  before  nineteen
 hundred  eighty-seven,  at  the rate of nine per centum, and for taxable
 years beginning after nineteen hundred eighty-six, at the rate of  eight
 and  eighty-five  one-hundredths per centum, on thirty per centum of the
 taxpayer's entire net income plus salaries and other  compensation  paid
 to the taxpayer's elected or appointed officers and to every stockholder
 owning  in  excess  of five per centum of its issued capital stock minus
 fifteen thousand dollars (subject to proration as hereinafter  provided)
 and  any  net  loss for the reported year, or on the portion of any such
 S. 10644                            8
 
 sum allocated within the city as hereinafter provided for the allocation
 of entire net income, subject to any modification required by paragraphs
 (d) and (e) of subdivision three of  this  section,  provided,  however,
 that  for  taxable  years  beginning  on  or  after July first, nineteen
 hundred ninety-six, the provisions of paragraph H  of  this  subdivision
 shall apply for purposes of the computation under this clause, or
   (4)  for  taxable  years  ending on or before June thirtieth, nineteen
 hundred eighty-nine, one hundred twenty-five dollars, for taxable  years
 ending  after June thirtieth, nineteen hundred eighty-nine and beginning
 before two thousand nine, three hundred dollars, and for  taxable  years
 beginning after two thousand eight:
     If New York city receipts are:          Fixed dollar minimum tax is:
   Not more than $100,000                              $25
   More than $100,000 but not over $250,000            $75
   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       $3,500
   Over $25,000,000                                    $5,000
 For  purposes  of  this  clause, New York city receipts are the receipts
 computed in accordance with subparagraph two of paragraph (a) of  subdi-
 vision  three  of  this  section for the taxable year. For taxable years
 beginning after two thousand eight, if the taxable  year  is  less  than
 twelve  months, the amount prescribed by this clause shall be reduced by
 twenty-five percent if the period for which the taxpayer is  subject  to
 tax  is  more than six months but not more than nine months and by fifty
 percent if the period for which the taxpayer is subject to  tax  is  not
 more  than  six  months. If the taxable year is less than twelve months,
 the amount of New York city receipts for  purposes  of  this  clause  is
 determined  by  dividing the amount of the receipts for the taxable year
 by the number of months in the taxable year and multiplying  the  result
 by twelve, plus;
   (b)  an  amount  computed  at the rate of three-quarters of a mill for
 each dollar of the portion of its subsidiary  capital  allocated  within
 the city as hereinafter provided.
   In  the  case  of a taxpayer which is not subject to tax for an entire
 year, the exemption allowed in clause three of subparagraph (a) of  this
 paragraph  shall  be  prorated according to the period such taxpayer was
 subject to tax. Provided, however, that this paragraph shall  not  apply
 to  taxable  years  beginning  after December thirty-first, two thousand
 [twenty-six] TWENTY-NINE.   For  the  taxable  years  specified  in  the
 preceding sentence, the tax imposed by subdivision one of section 11-603
 of this subchapter shall be, in the case of each taxpayer, determined as
 specified  in  paragraph  A of this subdivision, provided, however, that
 the provisions of paragraphs G and H of this subdivision shall apply for
 purposes of the computation under clause three of  subparagraph  (a)  of
 such paragraph A.
   §  6.  The  opening paragraph of section 11-1701 of the administrative
 code of the city of New York, as amended by chapter 345 of the  laws  of
 2023, is amended to read as follows:
   A tax is hereby imposed on the city taxable income of every city resi-
 dent  individual,  estate  and  trust  determined in accordance with the
 rates set forth in subdivision (a) of this  section  for  taxable  years
 beginning  before  two thousand [twenty-seven] THIRTY, and in accordance
 with the rates set forth in subdivision (b) of this section for  taxable
 years  beginning  after two thousand [twenty-six] TWENTY-NINE. Provided,
 S. 10644                            9
 
 however, that if, for any taxable  year  beginning  after  two  thousand
 [twenty-six]  TWENTY-NINE,  the  rates set forth in such subdivision (b)
 are rendered inapplicable and the rates set forth  in  such  subdivision
 (a) are rendered applicable, then the tax for such taxable year shall be
 at  the rates provided under subparagraph (A) of paragraphs one, two and
 three of such subdivision (a).
   § 7. Subdivision (b) of section 11-1701 of the administrative code  of
 the  city of New York, as amended by chapter 345 of the laws of 2023, is
 amended to read as follows:
   (b) Rate of tax. A tax imposed  pursuant  to  this  section  shall  be
 determined as follows:
   (1)  Resident  married  individuals  filing joint returns and resident
 surviving spouses. The tax under this section for each taxable  year  on
 the  city  taxable  income of every city resident married individual who
 makes a single return jointly with [his or her] SUCH INDIVIDUAL'S spouse
 under subdivision (b) of section 11-1751 of this title and on  the  city
 taxable  income  of every city resident surviving spouse shall be deter-
 mined in accordance with the following table:
   For taxable years beginning after two  thousand  [twenty-six]  TWENTY-
 NINE:
 
 If the city taxable income is:         The tax is:
 Not over $21,600                       1.18% of the city taxable income
 Over $21,600 but not                   $255 plus 1.435% of excess
 over $45,000                             over $21,600
 Over $45,000 but not                   $591 plus 1.455% of excess
 over $90,000                             over $45,000
 Over $90,000                           $1,245 plus 1.48% of excess
                                          over $90,000
   (2)  Resident heads of households. The tax under this section for each
 taxable year on the city taxable income of every city resident head of a
 household shall be determined in accordance with the following table:
   For taxable years beginning after two  thousand  [twenty-six]  TWENTY-
 NINE:
 
 If the city taxable income is:         The tax is:
 Not over $14,400                       1.18% of the city taxable income
 Over $14,400 but not                   $170 plus 1.435% of excess
 over $30,000                             over $14,400
 Over $30,000 but not                   $394 plus 1.455% of excess
 over $60,000                             over $30,000
 Over $60,000                           $830 plus 1.48% of excess
                                          over $60,000
 
   (3)  Resident  unmarried  individuals,  resident  married  individuals
 filing separate returns and resident estates and trusts. The  tax  under
 this  section  for each taxable year on the city taxable income of every
 city resident individual who is not a married  individual  who  makes  a
 single  return  jointly with [his or her] SUCH INDIVIDUAL'S spouse under
 subdivision (b) of section 11-1751 of this title or a city resident head
 of a household or a city resident surviving  spouse,  and  on  the  city
 taxable  income  of every city resident estate and trust shall be deter-
 mined in accordance with the following table:
   For taxable years beginning after two  thousand  [twenty-six]  TWENTY-
 NINE:
 S. 10644                           10
 
 If the city taxable income is:         The tax is:
 Not over $12,000                       1.18% of the city taxable income
 Over $12,000 but not                   $142 plus 1.435% of excess
 over $25,000                             over $12,000
 Over $25,000 but not                   $328 plus 1.455% of excess
 over $50,000                             over $25,000
 Over $50,000                           $692 plus 1.48% of excess
                                          over $50,000
 
   § 8. Paragraph 1 of subdivision (a) of section 11-1704.1 of the admin-
 istrative code of the city of New York, as amended by chapter 345 of the
 laws of 2023, is amended to read as follows:
   (1)  In  addition to any other taxes imposed by this chapter, there is
 hereby imposed for each taxable year beginning  after  nineteen  hundred
 ninety  but before two thousand [twenty-seven] THIRTY, an additional tax
 on the city taxable income of every city resident individual, estate and
 trust, to be calculated for each taxable year as follows: (i)  for  each
 taxable year beginning after nineteen hundred ninety but before nineteen
 hundred  ninety-nine,  at the rate of fourteen percent of the sum of the
 taxes for each such taxable year determined pursuant to section  11-1701
 and  section  11-1704 of this subchapter; and (ii) for each taxable year
 beginning after nineteen hundred ninety-eight, at the rate  of  fourteen
 percent  of  the  tax  for such taxable year determined pursuant to such
 section 11-1701.
   § 9. Subdivision (a) of section 11-2002 of the administrative code  of
 the  city of New York, as amended by chapter 345 of the laws of 2023, is
 amended to read as follows:
   (a) There are hereby imposed and there shall be paid  sales  taxes  at
 the rate of four and one-half percent on receipts from every sale of the
 services  of  beauty, barbering, hair restoring, manicuring, pedicuring,
 electrolysis, massage services and similar services, and every  sale  of
 services  by  weight  control salons, health salons, gymnasiums, turkish
 and sauna bath and similar establishments and every charge for  the  use
 of  such  facilities,  whether  or not any tangible personal property is
 transferred in conjunction therewith; but excluding services rendered by
 a physician, osteopath, dentist, nurse,  physiotherapist,  chiropractor,
 podiatrist,  optometrist,  ophthalmic  dispenser  or a person performing
 similar services licensed under title eight of  the  education  law,  as
 amended,  and  excluding  such services when performed on pets and other
 animals, as authorized by subdivision  (a)  of  section  twelve  hundred
 twelve-A  of the tax law. Provided, however, that the tax hereby imposed
 shall not be imposed after November thirtieth, two thousand [twenty-six]
 TWENTY-NINE.
   § 10. The opening paragraph of subdivision (a) of section  11-2040  of
 the  administrative  code of the city of New York, as amended by chapter
 345 of the laws of 2023, is amended to read as follows:
   There is hereby imposed within the city and there shall be paid a  tax
 at  the  rate  of four and one-half percent upon the receipts from every
 sale, except for resale, of the following services,  provided,  however,
 that  the tax hereby imposed shall not be imposed after November thirti-
 eth, two thousand [twenty-six] TWENTY-NINE, on receipts  from  sales  of
 the services specified in paragraph one of this subdivision:
   §  11.  Section  4 of chapter 877 of the laws of 1975, relating to the
 imposition of certain taxes in the city of New York, as amended by chap-
 ter 345 of the laws of 2023, is amended to read as follows:
 S. 10644                           11
 
   § 4. This act shall expire on  December  31,  [2026]  2029,  provided,
 however,  that  it is hereby declared to be the express intention of the
 legislature that the provisions of sections two and three of  this  act,
 except with respect to the enforcement and collection of any tax arising
 thereunder, shall remain in full force and effect only until the date of
 such expiration, at which time the provisions of law amended by this act
 shall be continued in full force and effect as they existed prior to the
 enactment of this act.
   §  12.  Section  6 of chapter 884 of the laws of 1975, relating to the
 imposition of certain taxes in the city of New York, as amended by chap-
 ter 345 of the laws of 2023, is amended to read as follows:
   § 6. This act shall expire on  December  31,  [2026]  2029,  provided,
 however,  that  it is hereby declared to be the express intention of the
 legislature that the provisions of sections two, three and four of  this
 act,  except  with  respect to the enforcement and collection of any tax
 arising thereunder, shall remain in full force and effect only until the
 date of such expiration, at which time the provisions of law amended  by
 this  act  shall  be  continued in full force and effect as they existed
 prior to the enactment of this act.
   § 13. Section 2 of chapter 882 of the laws of 1977,  relating  to  the
 imposition of certain taxes in the city of New York, as amended by chap-
 ter 345 of the laws of 2023, is amended to read as follows:
   §  2.  This  act  shall  expire on December 31, [2026] 2029, provided,
 however, that it is hereby declared to be the express intention  of  the
 legislature  that the provisions of section one of this act, except with
 respect to the enforcement and collection of any tax arising thereunder,
 shall remain in full force and effect only until the date of such  expi-
 ration, at which time the provisions of law amended by this act shall be
 continued  in  full force and effect as they existed prior to the enact-
 ment of this act.
   § 14. This act shall take effect immediately.
 
                                  PART E
 
   Section 1. Subdivision (f) of section 11-3206  of  the  administrative
 code  of the city of New York, as added by section 3 of part HH of chap-
 ter 59 of the laws of 2026, is amended to read as follows:
   (f) Except as otherwise provided in this section, an application shall
 be filed, and the tax commission shall review an application in the same
 manner and between the same dates as an application  for  review  of  an
 assessment  pursuant  to  sections  one  hundred sixty-four, one hundred
 sixty-four-a, one hundred  sixty-four-b,  one  hundred  sixty-five,  one
 hundred sixty-six, and fifteen hundred twelve of the New York city char-
 ter and subchapter one of chapter two of this title. Notwithstanding any
 other  provision  of  law to the contrary, where an application is filed
 for review of the market value of real estate for the fiscal year begin-
 ning July first, two thousand twenty-six, such application may be  filed
 between the date on which a notice of surcharge is issued to an owner of
 a covered property, or, in the case of a residential cooperative proper-
 ty, to a cooperative corporation, and the last date on which an applica-
 tion  may  be  filed  pursuant  to this section for review of the market
 value of a covered property for the fiscal year  beginning  July  first,
 two thousand twenty-seven, and the tax commission shall review an appli-
 cation  filed pursuant to this section for review of the market value of
 a covered property for the fiscal year beginning July first,  two  thou-
 sand  [twenty-eight] TWENTY-SIX, in the same manner and between the same
 S. 10644                           12
 
 dates as an application filed pursuant to this section for review of the
 market value of real estate for the fiscal year  beginning  July  first,
 two thousand twenty-seven.
   §  2.  This  act  shall  take  effect on the same date and in the same
 manner as section 3 of part HH of chapter 59 of the laws of  2026,  took
 effect; provided, however, that the amendments to section 11-3206 of the
 administrative  code of the city of New York made by section one of this
 act shall not affect the expiration and repeal of such section and shall
 be deemed repealed therewith.
 
                                  PART F
 
   Section 1. Paragraph (e) 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:
   (e) For any gaming facility that qualifies under  subdivision  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, UPON
 RECEIVING TAX PAYMENTS FROM SUCH GAMING FACILITY, THE  COMMISSION  SHALL
 ESTIMATE  AND MAY FORWARD FROM SUCH RECEIPTS SUCH AMOUNT DUE TO MAINTAIN
 RACING SUPPORT PAYMENTS PURSUANT TO SECTION THIRTEEN HUNDRED  FIFTY-FIVE
 OF  THIS  TITLE  AND  REMAINING TAX revenues shall be distributed in the
 following manner:
   (i) Eighty percent of all REMAINING deposits in a  state  fiscal  year
 resulting  from  taxes  imposed  by  this  article, and any interest and
 penalties imposed by the commission relating to those  taxes,  shall  be
 deposited  in the same manner as in subparagraph (i) of paragraph (d) of
 this subdivision. For the first fiscal year  of  gaming  facility  oper-
 ations,  the  hold harmless amount shall reflect a pro-rata amount based
 on the opening date of the gaming facility.
   (ii) Twenty percent of all REMAINING deposits in a state  fiscal  year
 resulting  from  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 commis-
 sion, and paid monthly, without appropriation, directly to the metropol-
 itan transportation authority commercial gaming revenue fund established
 under section one thousand two hundred seventy-j of the public  authori-
 ties  law  until  the  applicable  education aid hold harmless amount as
 prescribed in subparagraph (i) of paragraph (d) of this subdivision  has
 been met.
   (iii) Once the REMAINING deposits from a qualifying gaming facility as
 prescribed  in  subparagraph  (i) of this paragraph exceed the education
 aid hold harmless amount as determined in subparagraph (i) of  paragraph
 (d)  of  this  subdivision  in a given state fiscal year, all subsequent
 REMAINING deposits in such state fiscal year from taxes imposed by  this
 article, and any interest and penalties imposed by the commission relat-
 ing  to  those  taxes,  shall be deposited to a sole custody fund estab-
 lished under the gaming commission, and paid monthly, without  appropri-
 ation,  directly to the metropolitan transportation authority commercial
 gaming revenue fund established under section one thousand  two  hundred
 seventy-j of the public authorities law; provided however, that once the
 dollar amount paid directly to the metropolitan transportation authority
 commercial  gaming  revenue  fund established under section one thousand
 two hundred seventy-j of the public authorities  law  matches  the  same
 dollar amount paid pursuant to the education aid hold harmless amount as
 determined in subparagraph (i) of paragraph (d) of this subdivision in a
 S. 10644                           13
 
 given  state  fiscal  year,  fifty  percent of any excess dollar amounts
 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 fifty percent of any excess dollar amounts
 shall be deposited by the commission into the commercial gaming  revenue
 fund  established  under  section ninety-seven-nnnn of the state finance
 law for the sole purposes of education aid.
   § 2. This act shall take effect immediately and shall  expire  and  be
 deemed repealed one year after such effective date.
   § 2. 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.
   § 3. This act shall take effect immediately  provided,  however,  that
 the  applicable effective date of Parts A through F of this act shall be
 as specifically set forth in the last section of such Parts.