S T A T E O F N E W Y O R K
________________________________________________________________________
7787--A
2025-2026 Regular Sessions
I N S E N A T E
May 6, 2025
___________
Introduced by Sens. ADDABBO, OBERACKER -- read twice and ordered print-
ed, and when printed to be committed to the Committee on Racing,
Gaming and Wagering -- recommitted to the Committee on Racing, Gaming
and Wagering in accordance with Senate Rule 6, sec. 8 -- 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.
LBD11477-09-6
S. 7787--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 SHALL BE USED BY THE COMMISSION, BEFORE THE
DISTRIBUTIONS OTHERWISE REQUIRED BY CLAUSES ONE AND TWO OF SUBPARAGRAPH
(I) OF THIS PARAGRAPH TO HOLD SUCH HOST COUNTIES AND HOST MUNICIPALITIES
HARMLESS SO THAT THE HOST COUNTIES AND HOST MUNICIPALITIES DO NOT
RECEIVE LESS MONEY IN ANY STATE FISCAL YEAR FOLLOWING THE COMMENCEMENT
OF GAMING OPERATIONS OF ANY GAMING FACILITY LICENSED UNDER TITLE TWO-A
OF THIS ARTICLE THAN SUCH HOST COUNTIES OR HOST MUNICIPALITIES RECEIVED
PURSUANT TO SUBPARAGRAPH B OF SUBDIVISION THREE OF SECTION NINETY-SEV-
EN-NNNN OF THE STATE FINANCE LAW IN THEIR HIGHEST ANNUAL AID IN ANY
STATE FISCAL YEAR SINCE THE COMMENCEMENT OF GAMING OPERATIONS FROM ANY
GAMING FACILITY LICENSED PURSUANT TO TITLE TWO OF THIS ARTICLE. THE
COMMISSION SHALL ANNUALLY DETERMINE THE AMOUNT NECESSARY TO SATISFY THE
REQUIREMENTS OF THIS SUBPARAGRAPH AND SHALL DEPOSIT SUCH AMOUNT INTO THE
COMMERCIAL GAMING REVENUE FUND ESTABLISHED UNDER SECTION NINETY-SEVEN-
NNNN OF THE STATE FINANCE LAW FOR ALLOCATION TO SUCH HOST COUNTIES AND
HOST MUNICIPALITIES FOR REAL PROPERTY TAX RELIEF OR EDUCATION ASSIST-
ANCE. THE PROVISIONS OF THIS SUBPARAGRAPH 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. FOR PURPOSES OF
DETERMINING WHETHER A HOST COUNTY OR HOST MUNICIPALITY IS LOCATED WITHIN
ONE HUNDRED MILES OF A GAMING FACILITY LICENSED UNDER TITLE TWO-A OF
THIS ARTICLE, DISTANCE SHALL BE MEASURED IN A STRAIGHT LINE FROM THE
PREMISES OF SUCH GAMING FACILITY TO THE PREMISES OF THE GAMING FACILITY
LICENSED PURSUANT TO TITLE TWO OF THIS ARTICLE FOR WHICH SUCH COUNTY OR
MUNICIPALITY IS A HOST COUNTY OR HOST MUNICIPALITY. NOTHING IN THIS
SUBPARAGRAPH SHALL REQUIRE A GAMING FACILITY LICENSEE TO REMIT ANY
AMOUNT IN EXCESS OF THE TAXES, INTEREST AND PENALTIES OTHERWISE IMPOSED
PURSUANT TO THIS ARTICLE.
§ 2. This act shall take effect immediately.