Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2018-2019 state fiscal year; makes the STAR income verification program mandatory; relates to the calculation of income for basic STAR purposes; repeals subparagraphs (v) and (vi) of paragraph (b) of subdivision 4, paragraphs (b) and (c) of subdivision 5 and paragraph (c) of subdivision 6 of section 425 of the real property tax law relating to the school tax relief (STAR) exemption; and repeals section 171-o of the tax law relating to income verification for a city with a population of one million or more (Part B); makes technical corrections to various statutes impacting property taxes and repeals certain sections of law relating thereto (Part E); relates to assessment ceilings for local public utility mass real property, in relation to the effectiveness thereof (Part G); relates to the statute of limitations for assessing tax on amended tax returns (Part H); provides for employee wage reporting consistency between the department of taxation and finance and the department of labor by adjusting certain reporting periods (Part I); relates to sales and compensating use taxes imposed on food and beverages sold by restaurants and similar establishments, exempting sales for resale from such taxes (Part J); relates to sharing with the comptroller information regarding unwarranted fixed and final debt (Part K); relates to the definition of resident for tax purposes of the personal income tax (Part O); establishes that any reference to section 24 of the Internal revenue code shall be a reference to such section as it existed immediately prior to the enactment of Public Law-115-97 (Part P); extends the hire a veteran credit for an additional two years (Part Q); relates to the New York youth job program (Part R); relates to exempting from sales and use tax certain veterinary drugs and medicines and removing the refund/credit therefor (Part W); provides relief from sales tax liability for certain partners of a limited partnership and members of a limited liability company (Part X); relates to extending the revenue distribution provisions for the additional rates of sales and use tax of Genesee, Monroe, Onondaga and Orange counties (Part Z); relates to adjusting the franchise payment; establishes an advisory committee to review the structure, operations and funding of equine drug testing and research (Part EE); relates to the sums of pertaining to simulcast of out-of-state thoroughbred races, simulcasting of races run by out-of-state harness tracks and licenses for simulcast facilities (Part GG); relates to the commercial gaming revenue fund; and repeals subdivision 4 of section 97-nnnn of the state finance law relating to base year gaming revenue (Part HH); addresses changes made to the internal revenue code (Part JJ); relates to federal gross income and federal deductions allowed pursuant to the internal revenue code; and relates to the taxation of business corporations (Part KK); establishes the charitable gifts trust fund and the health charitable account, and the elementary and secondary education charitable account; relates to credits for contributions to accounts in the charitable gifts trust fund; authorizes school districts, counties and New York city to establish charitable funds; and authorizes such localities to provide a credit against real property taxes for such contributions (Part LL); establishes the employer compensation expense program (Part MM); relates to the New York Jockey Injury Compensation Fund, Inc.; creates a separate account for the horsemen's organization for the purposes of collateral to secure workers' compensation insurance coverage (Part NN); relates to the disposition of net revenue (Part OO); relates to the state low income housing credit (Part PP); extends certain tax rates (Part QQ); relates to the credit for rehabilitation of historical properties (Part RR); relates to the personal income tax on residents of the city of New York (Part SS); relates to capital awards to vendor tracks (Part TT); relates to the disposition of certain proceeds collected by the commissioner of motor vehicles, the disposition of certain fees and assessments, and certain funds; repeals subdivision 5 of section 317 of the vehicle and traffic law relating to certain assessments charged and collected by the commissioner of motor vehicles; repeals subdivision 6 of section 423-a of the vehicle and traffic law relating to funds collected by the department of motor vehicles from the sale of certain assets; and repeals subdivision 4 of section 94 of the transportation law relating to certain fees collected by the commissioner of transportation (Part UU); relates to funding of capital and operating costs related to projects in the MTA New York city subway action plan (Part VV); utilizes reserves in the mortgage insurance fund for various housing purposes; authorizes the homeless housing and assistance corporation with the office of temporary and disability assistance to administer the sum of two million dollars; further authorizes the state of New York municipal bond bank agency to provide the sum not to exceed nine million dollars to the city of Albany; increases the number of supreme court justices in judicial districts 9, 10, 11, 12 and 13 (Part XX); increases the standards of monthly need for aged, blind and disabled persons living in the community (Part YY); establishes a rental subsidy for public assistance recipients living with HIV/AIDS (Part ZZ); relates to funding local government entities from the urban development corporation (Part AAA); provides for the administration of certain funds and accounts related to the 2018-19 budget and authorizes certain payments and transfers; relates to payments, transfers and deposits; relates to funding project costs undertaken by non-public schools; relates to funding project costs for certain capital projects; relates to the financing of the correctional facilities improvement fund and the youth facility improvement fund, in relation to the issuance of bonds; relates to housing program bonds and notes; establishes the dedicated highway and bridge trust fund, in relation to the issuance of bonds; relates to the issuance of bonds by the dormitory authority; relates to issuance of bonds by the urban development corporation; relates to the issuance of bonds; relates to the state environmental infrastructure projects; increases the aggregate amount of bonds to be issued by the New York state urban development corporation; relates to financing of peace bridge and transportation capital projects; relates to dormitories at certain educational institutions other than state operated institutions and statutory or contract colleges under the jurisdiction of the state university of New York; relates to bonds and mental health facilities improvement notes; increases the bonding limit for certain public protection facilities; authorizes certain payments and transfers, in relation to the effectiveness thereof; increases the amount of authorized matching capital grants; increases the amount of bonds authorized to be issued; authorizes the issuance of bonds in relation to grants made to voluntary agencies; and provides for the repeal of certain provisions upon expiration thereof (Part BBB); relates to contracts for excellence and the apportionment of public moneys; relates to the reporting of teacher diversity; relates to teaching tolerance; relates to reporting requirements of school level funding; relates to supplemental public excess cost aid; relates to total foundation aid; relates to building aid; relates to full day kindergarten aid; relates to academic enhancement aid; relates to high tax aid; relates to universal pre-kindergarten aid; relates to the statewide universal full-day pre-kindergarten program; relates to state aid adjustments; relates to the teachers of tomorrow teacher recruitment and retention program; relates to class sizes for special classes containing certain students with disabilities; relates to reimbursements for the 2018-2019 school year; relates to withholding a portion of employment preparation education aid and relates to the effectiveness of provisions of law relating to funding a program for work force education conducted by the consortium for worker education in New York city; relates to employment preparation education programs; relates to the effectiveness of provisions of law relating to state aid to school districts and the appropriation of funds for the support of government; relates to the effectiveness of provisions of law relating to supplementary funding for dedicated programs for public school students in the East Ramapo central school district; relates to the effectiveness of provisions of law relating to conditional appointment of school district, charter school or BOCES employees; relates to the expiration of provisions of law relating to certain provisions related to the 1994-95 state operations, aid to localities, capital projects and debt service budgets; relates to the effectiveness of provisions relating to the provision of supplemental educational services, attendance at a safe public school and the suspension of pupils who bring a firearm to or possess a firearm at a school; relates to the effectiveness of provisions relating to implementation of the No Child Left Behind Act of 2001; relates to the expiration to provisions relating to providing that standardized test scores shall not be included on a student's permanent record; relates to requiring the commissioner of education to include certain information in the official score report of all students; relates to school bus driver training; relates to special apportionment for salary expenses and public pension accruals; relates to sub-allocations of appropriations; relates to the city school district of the city of Rochester; relates to total foundation aid for the purpose of the development, maintenance or expansion of certain magnet schools or magnet school programs for the 2017-2018 school year; relates to the support of public libraries; relates to certain apportionments; and relates to transportation aid (Part CCC); relates to the utilization of reserves in the mortgage insurance fund for various housing purposes (Part DDD); relates to an online application system for taxpayers to submit claims for reimbursements of certain payments (Part EEE); relates to establishing the health care transformation fund (Subpart A); and authorizes the commissioner the health to redeploy excess reserves of certain not-for-profit managed care organizations (Subpart B) (Part FFF); extends expiration of payments to members of the assembly serving in a special capacity; extends provisions relating to the operation and administration of the assembly (Part GGG); establishes a compensation committee to determine the appropriate salaries for members of the legislature and certain state officials; repealer (Part HHH); amends chapter 59 of the laws of 2014, amending the tax law relating to a musical and theatrical production credit, in relation to extending the provisions thereof (Part III); establishes the "Democracy Protection Act" relating to disclosure of the identities of political committees making certain expenditures for political communications (Part JJJ); establishes the New York City Rikers Island Jail Complex Replacement act; and provides for the repeal of such provisions (Part KKK); establishes the New York city public housing authority modernization investment act; repealer (Part LLL); enacts the "New York Penn Station redevelopment act" (Part MMM); relates to transportation services; establishes the New York city transportation assistance fund and the supplemental revenue transparency program; relates to the installation of mobile bus lane photo devices on buses operating on certain rapid transit routes in the borough of Manhattan and the disposition of revenue from fines and penalties collected from the use of such stationary bus lane photo devices; establishes the metropolitan transportation sustainability advisory workgroup and provides for the repeal of such provision (Part NNN); relates to the minority and women-owned business enterprise program (Part OOO); establishes the "New York City housing authority emergency management act" and relates to the development and execution of a plan to remediate conditions affecting the health and safety of tenants of the New York city housing authority (Part PPP); establishes the New York city BQE Design Build Act (Part QQQ); relates to union dues and the duty of fair representation (Part RRR); relates to substantial equivalence for nonpublic elementary and secondary schools (Part SSS); relates to the possession of weapons by domestic violence offenders (Part TTT); and relates to the health care facility transformation program (Part UUU).
STATE OF NEW YORK
________________________________________________________________________
S. 7509--C A. 9509--C
SENATE - ASSEMBLY
January 18, 2018
___________
IN SENATE -- A BUDGET BILL, submitted by the Governor pursuant to arti-
cle seven of the Constitution -- read twice and ordered printed, and
when printed to be committed to the Committee on Finance -- committee
discharged, bill amended, ordered reprinted as amended and recommitted
to said committee -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee -- committee
discharged, bill amended, ordered reprinted as amended and recommitted
to said committee
IN ASSEMBLY -- A BUDGET BILL, submitted by the Governor pursuant to
article seven of the Constitution -- read once and referred to the
Committee on Ways and Means -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee --
again reported from said committee with amendments, ordered reprinted
as amended and recommitted to said committee -- again reported from
said committee with amendments, ordered reprinted as amended and
recommitted to said committee
AN ACT intentionally omitted (Part A); to amend the real property tax
law, in relation to making the STAR income verification program manda-
tory; to amend the tax law, in relation to the calculation of income
for basic STAR purposes; to repeal subparagraphs (v) and (vi) of para-
graph (b) of subdivision 4, paragraphs (b) and (c) of subdivision 5
and paragraph (c) of subdivision 6 of section 425 of the real property
tax law relating to the school tax relief (STAR) exemption; and to
repeal section 171-o of the tax law relating to income verification
for a city with a population of one million or more (Part B); inten-
tionally omitted (Part C); intentionally omitted (Part D); to amend
the general municipal law, the education law, the state finance law,
the real property tax law and the tax law, in relation to making tech-
nical corrections to various statutes impacting property taxes; and to
repeal subsection (bbb) of section 606 of the tax law, section 3-d of
the general municipal law and section 2023-b of the education law,
relating thereto (Part E); intentionally omitted (Part F); to amend
the real property tax law, in relation to assessment ceilings; and to
amend chapter 475 of the laws of 2013, amending the real property tax
law relating to assessment ceilings for local public utility mass real
property, in relation to the effectiveness thereof (Part G); to amend
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD12674-08-8
S. 7509--C 2 A. 9509--C
the tax law and the administrative code of the city of New York, in
relation to extending the statute of limitations for assessing tax on
amended returns (Part H); to amend the tax law, in relation to provid-
ing for employee wage reporting consistency between the department of
taxation and finance and the department of labor (Part I); to amend
the tax law, in relation to sales and compensating use taxes imposed
on food and beverages sold by restaurants and similar establishments
(Part J); to amend the tax law, in relation to allowing sharing with
the comptroller information regarding unwarranted fixed and final debt
(Part K); intentionally omitted (Part L); intentionally omitted (Part
M); intentionally omitted (Part N); to amend the tax law and the
administrative code of the city of New York, in relation to the defi-
nition of resident for tax purposes of the personal income tax (Part
O); to amend the tax law, in relation to the empire state child credit
(Part P); to amend the tax law, in relation to extending the hire a
veteran credit for an additional two years (Part Q); to amend the
labor law and the tax law, in relation to enhancing the New York youth
jobs program (Part R); intentionally omitted (Part S); intentionally
omitted (Part T); intentionally omitted (Part U); intentionally omit-
ted (Part V); to amend the tax law, in relation to exempting from
sales and use tax certain veterinary drugs and medicines and removing
the refund/credit therefor (Part W); to amend the tax law, in relation
to providing relief from sales tax liability for certain partners of a
limited partnership and members of a limited liability company (Part
X); intentionally omitted (Part Y); to amend part A of chapter 61 of
the laws of 2017, amending the tax law relating to the imposition of
sales and compensating use taxes in certain counties, in relation to
extending the revenue distribution provisions for the additional rates
of sales and use tax of Genesee, Monroe, Onondaga and Orange counties
(Part Z); intentionally omitted (Part AA); intentionally omitted (Part
BB); intentionally omitted (Part CC); intentionally omitted (Part DD);
to amend the racing, pari-mutuel wagering and breeding law, in
relation to adjusting the franchise payment; and to establish an advi-
sory committee to review the structure, operations and funding of
equine drug testing and research (Part EE); intentionally omitted
(Part FF); to amend the racing, pari-mutuel wagering and breeding law,
in relation to licenses for simulcast facilities, sums relating to
track simulcast, simulcast of out-of-state thoroughbred races, simul-
casting of races run by out-of-state harness tracks and distributions
of wagers; to amend chapter 281 of the laws of 1994 amending the
racing, pari-mutuel wagering and breeding law and other laws relating
to simulcasting and chapter 346 of the laws of 1990 amending the
racing, pari-mutuel wagering and breeding law and other laws relating
to simulcasting and the imposition of certain taxes, in relation to
extending certain provisions thereof; and to amend the racing, pari-
mutuel wagering and breeding law, in relation to extending certain
provisions thereof (Part GG); to amend the state finance law, in
relation to the commercial gaming revenue fund; and to repeal subdivi-
sion 4 of section 97-nnnn of the state finance law relating to base
year gaming revenue (Part HH); intentionally omitted (Part II); to
amend the tax law and the administrative code of the city of New York,
in relation to addressing changes made to the internal revenue code by
Public Law 115-97 (Part JJ); to amend the tax law, in relation to
federal gross income and federal deductions allowed pursuant to the
internal revenue code; and to amend the administrative code of the
city of New York, in relation to the taxation of business corporations
S. 7509--C 3 A. 9509--C
(Part KK); to amend the state finance law, in relation to establishing
the charitable gifts trust fund and the health charitable account, and
the elementary and secondary education charitable account; provides
credits for contributions to Health Research Inc. and University foun-
dations; to amend the tax law, in relation to credits for contrib-
utions to accounts in the charitable gifts trust fund; to amend the
education law and the general municipal law, in relation to authoriz-
ing school districts, counties and New York city to establish charita-
ble funds; and to amend the real property tax law, in relation to
authorizing such localities to provide a credit against real property
taxes for such contributions (Part LL); to amend the tax law and the
state finance law, in relation to the imposition of an employer
compensation expense tax (Part MM); to amend the racing, pari-mutuel
wagering and breeding law, in relation to the New York Jockey Injury
Compensation Fund, Inc. (Part NN); to amend the racing, pari-mutuel
wagering and breeding law, in relation to the disposition of net
revenue (Part OO); to amend the public housing law and the tax law, in
relation to the state low-income housing credit (Part PP); to amend
the tax law, in relation to extending certain tax rates (Part QQ); to
amend the tax law, in relation to the credit for rehabilitation of
historical properties (Part RR); to amend the tax law and the adminis-
trative code of the city of New York, in relation to the personal
income tax on residents of the city of New York (Part SS); to amend
the tax law, in relation to capital awards to vendor tracks (Part TT);
to amend the vehicle and traffic law, in relation to the disposition
of certain proceeds collected by the commissioner of motor vehicles;
to amend the transportation law and the tax law, in relation to the
disposition of certain fees and assessments; to amend the state
finance law, in relation to the special obligation reserve and payment
account of the dedicated highway and bridge trust fund; to amend the
public authorities law, in relation to the metropolitan transportation
authority finance fund; and to amend the state finance law, in
relation to the metropolitan transportation authority financial
assistance fund; to repeal subdivision 5 of section 317 of the vehicle
and traffic law relating to certain assessments charged and collected
by the commissioner of motor vehicles; to repeal subdivision 6 of
section 423-a of the vehicle and traffic law relating to funds
collected by the department of motor vehicles from the sale of certain
assets; and to repeal subdivision 4 of section 94 of the transporta-
tion law relating to certain fees collected by the commissioner of
transportation (Part UU); to amend the state finance law, in relation
to the funding of the capital and operating costs of the metropolitan
transportation authority New York city subway action plan; and provid-
ing for the repeal of certain provisions upon expiration thereof (Part
VV); to utilize reserves in the mortgage insurance fund for various
housing purposes; and to repeal certain provisions of part R of chap-
ter 56 of the laws of 2017 relating to reserves in the mortgage insur-
ance fund for various housing purposes, relating thereto (Part WW); to
amend the judiciary law, in relation to the number of supreme court
justices in certain judicial districts (Part XX); to amend the social
services law, in relation to increasing the standards of monthly need
for aged, blind and disabled persons living in the community (Part
YY); to amend the social services law, in relation to a rental subsidy
for public assistance recipients living with HIV/AIDS (Part ZZ); to
amend subpart H of part C of chapter 20 of the laws of 2015, appropri-
ating money for certain municipal corporations and school districts,
S. 7509--C 4 A. 9509--C
in relation to funding to local government entities from the urban
development corporation (Part AAA); to provide for the administration
of certain funds and accounts related to the 2018-19 budget and
authorizing certain payments and transfers; to amend the state finance
law, in relation to the school tax relief fund and to payments, trans-
fers and deposits; to amend chapter 174 of the laws of 1968 constitut-
ing the New York state urban development corporation act, in relation
to funding project costs undertaken by non-public schools; to amend
the New York state urban development corporation act, in relation to
funding project costs for certain capital projects; to amend chapter
389 of the laws of 1997, relating to the financing of the correctional
facilities improvement fund and the youth facility improvement fund,
in relation to the issuance of bonds; to amend the private housing
finance law, in relation to housing program bonds and notes; to amend
chapter 329 of the laws of 1991, amending the state finance law and
other laws relating to the establishment of the dedicated highway and
bridge trust fund, in relation to the issuance of bonds; to amend the
public authorities law, in relation to the issuance of bonds by the
dormitory authority; to amend chapter 61 of the laws of 2005 relating
to providing for the administration of certain funds and accounts
related to the 2005-2006 budget, in relation to issuance of bonds by
the urban development corporation; to amend the New York state urban
development corporation act, in relation to the issuance of bonds; to
amend the public authorities law, in relation to the state environ-
mental infrastructure projects; to amend the New York state urban
development corporation act, in relation to authorizing the urban
development corporation to issue bonds to fund project costs for the
implementation of a NY-CUNY challenge grant program and increasing the
bonding limit for certain state and municipal facilities; to amend
chapter 81 of the laws of 2002, relating to providing for the adminis-
tration of certain funds and accounts related to the 2002-2003 budget,
in relation to increasing the aggregate amount of bonds to be issued
by the New York state urban development corporation; to amend chapter
59 of the laws of 2004, authorizing the New York state urban develop-
ment corporation and the dormitory authority of the state of New York
to issue bonds or notes, in relation to increasing certain bonds; to
amend the public authorities law, in relation to financing of peace
bridge and transportation capital projects; to amend the public
authorities law, in relation to dormitories at certain educational
institutions other than state operated institutions and statutory or
contract colleges under the jurisdiction of the state university of
New York; to amend the New York state medical care facilities finance
agency act, in relation to bonds and mental health facilities improve-
ment notes; to amend chapter 61 of the laws of 2005, relating to
providing for the administration of certain funds and accounts related
to the 2005-2006 budget, in relation to increasing the bonding limit
for certain public protection facilities; to amend the state finance
law and the public authorities law, in relation to funding certain
capital projects and the issuance of bonds; to amend chapter 59 of the
laws of 2017 relating to providing for the administration of certain
funds and accounts related to the 2017-18 budget and authorizing
certain payments and transfers, in relation to the effectiveness ther-
eof; to amend chapter 63 of the laws of 2005, relating to the composi-
tion and responsibilities of the New York state higher education capi-
tal matching grant board, in relation to increasing the amount of
authorized matching capital grants; to amend the public authorities
S. 7509--C 5 A. 9509--C
law, in relation to increasing the amount of bonds authorized to be
issued; to amend the facilities development corporation act, in
relation to authorizing the issuance of bonds in relation to grants
made to voluntary agencies; and providing for the repeal of certain
provisions upon expiration thereof (Part BBB); to amend the education
law, in relation to contracts for excellence and the apportionment of
public moneys; to amend the education law, in relation to the report-
ing of teacher diversity; to amend the education law, in relation to a
statement of the total funding allocation; to repeal section 2590-r-1
of such law relating thereto; and providing for the repeal of certain
provisions upon expiration thereof; to amend the education law, in
relation to supplemental public excess cost aid; to amend the educa-
tion law, in relation to defining consumer price index; and to amend
the education law, in relation to total foundation aid; to amend the
education law, in relation to building aid; to amend section 11 of
part YYY of chapter 59 of the laws of 2017, amending the education law
relating to contracts for excellence and the apportionment of public
moneys, in relation to the recovery of funds arising from a late final
cost report; to amend the education law, in relation to full day
kindergarten aid; to amend the education law, in relation to academic
enhancement aid; to amend the education law, in relation to high tax
aid; to amend the education law, in relation to universal pre-kinder-
garten aid; to amend the education law, in relation to the statewide
universal full-day pre-kindergarten program; to amend the education
law, in relation to state aid adjustments; to amend the education law,
in relation to the teachers of tomorrow teacher recruitment and
retention program; to amend the education law, in relation to class
sizes for special classes containing certain students with disabili-
ties; to amend chapter 756 of the laws of 1992, relating to funding a
program for work force education conducted by the consortium for work-
er education in New York city, in relation to reimbursements for the
2018-2019 school year; to amend chapter 756 of the laws of 1992,
relating to funding a program for work force education conducted by
the consortium for worker education in New York city, in relation to
withholding a portion of employment preparation education aid and in
relation to the effectiveness thereof; to amend the education law, in
relation to employment preparation education programs; to amend chap-
ter 82 of the laws of 1995, amending the education law and certain
other laws relating to state aid to school districts and the appropri-
ation of funds for the support of government, in relation to the
effectiveness thereof; to amend chapter 89 of the laws of 2016, relat-
ing to supplementary funding for dedicated programs for public school
students in the East Ramapo central school district, in relation to
the effectiveness thereof; to amend chapter 147 of the laws of 2001,
amending the education law relating to conditional appointment of
school district, charter school or BOCES employees, in relation to the
effectiveness thereof; to amend chapter 169 of the laws of 1994,
relating to certain provisions related to the 1994-95 state oper-
ations, aid to localities, capital projects and debt service budgets,
in relation to the expiration of certain provisions; to amend chapter
425 of the laws of 2002, amending the education law relating to the
provision of supplemental educational services, attendance at a safe
public school and the suspension of pupils who bring a firearm to or
possess a firearm at a school, in relation to the effectiveness there-
of; to amend chapter 101 of the laws of 2003, amending the education
law relating to implementation of the No Child Left Behind Act of
S. 7509--C 6 A. 9509--C
2001, in relation to the effectiveness thereof; to amend chapter 56 of
the laws of 2014, amending the education law relating to providing
that standardized test scores shall not be included on a student's
permanent record, in relation to the expiration of certain provisions;
to amend the education law, in relation to requiring the commissioner
of education to include certain information in the official score
report of all students; relating to school bus driver training; relat-
ing to special apportionment for salary expenses and public pension
accruals; relating to suballocations of appropriations; relating to
the city school district of the city of Rochester; relating to total
foundation aid for the purpose of the development, maintenance or
expansion of certain magnet schools or magnet school programs for the
2017-2018 school year; relating to the support of public libraries; to
amend chapter 121 of the laws of 1996 relating to authorizing the
Roosevelt union free school district to finance deficits by the issu-
ance of serial bonds, in relation to certain apportionments; and to
amend the education law, in relation to transportation aid (Part CCC);
to amend chapter 85 of the laws of 2017, relating to creating the Lake
Ontario-St. Lawrence Seaway flood recovery and International Joint
Commission Plan 2014 mitigation grant program, in relation to utiliz-
ing reserves in the mortgage insurance fund for various housing
purposes (Part DDD); relating to an online application system for
taxpayers to submit claims for reimbursements of certain payments
(Part EEE); to amend the state finance law, in relation to establish-
ing the health care transformation fund (Subpart A); and to amend the
public health law, in relation to authorizing the commissioner of
health to redeploy excess reserves of certain not-for-profit managed
care organizations; and providing for the repeal of such provisions
upon expiration thereof (Subpart B) (Part FFF); to amend the legisla-
tive law, in relation to extending the expiration of payments to
members of the assembly serving in a special capacity; and to amend
chapter 141 of the laws of 1994, amending the legislative law and the
state finance law relating to the operation and administration of the
legislature, in relation to extending such provisions (Part GGG);
establishing a compensation committee to determine the appropriate
salaries for members of the legislature and certain other state offi-
cials; and providing for the repeal of such provisions upon the expi-
ration thereof (Part HHH); to amend chapter 59 of the laws of 2014,
amending the tax law relating to a musical and theatrical production
credit, in relation to extending the provisions thereof (Part III);
establishing the "Democracy Protection Act"; and to amend the election
law, in relation to the disclosure of the identities of political
committees, persons, organizations, or agents making certain expendi-
tures for political communications (Part JJJ); in relation to estab-
lishing the New York City Rikers Island Jail Complex Replacement act;
and providing for the repeal of such provisions upon expiration there-
of (Part KKK); in relation to establishing the "New York city housing
authority modernization investment act"; and providing for the repeal
of such provisions upon expiration thereof (Part LLL); to enact the
New York Penn Station redevelopment act (Part MMM); to amend the tax
law, in relation to transportation services; to amend the public
authorities law, in relation to establishing the New York city trans-
portation assistance fund and the supplemental revenue transparency
program; to amend the vehicle and traffic law, in relation to the
installation of mobile bus lane photo devices on buses operating on
certain rapid transit routes in the borough of Manhattan and the
S. 7509--C 7 A. 9509--C
disposition of revenue from fines and penalties collected from the use
of such stationary bus lane photo devices; to establish the metropol-
itan transportation sustainability advisory workgroup; and providing
for the repeal of certain provisions upon expiration thereof (Part
NNN); to amend chapter 261 of the laws of 1988, amending the state
finance law and other laws relating to the New York state infrastruc-
ture trust fund, in relation to the minority and women-owned business
enterprise program (Part OOO); establishing the "New York city housing
authority emergency management act"; and to amend the public housing
law, in relation to the development and execution of a plan to remedi-
ate conditions affecting the health and safety of tenants of the New
York city housing authority (Part PPP); in relation to establishing
the "New York city BQE Design-Build act", and providing for the repeal
of such provisions upon expiration thereof (Part QQQ); to amend the
civil service law, the general municipal law and the state finance
law, in relation to union dues and the duty of fair representation
(Part RRR); to amend the education law, in relation to substantial
equivalence for nonpublic elementary and secondary schools (Part SSS);
intentionally omitted (Part TTT); and to amend the public health law,
in relation to the health care facility transformation program (Part
UUU)
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. This act enacts into law major components of legislation
2 which are necessary to implement the state fiscal plan for the 2018-2019
3 state fiscal year. Each component is wholly contained within a Part
4 identified as Parts A through UUU. The effective date for each partic-
5 ular provision contained within such Part is set forth in the last
6 section of such Part. Any provision in any section contained within a
7 Part, including the effective date of the Part, which makes a reference
8 to a section "of this act", when used in connection with that particular
9 component, shall be deemed to mean and refer to the corresponding
10 section of the Part in which it is found. Section three of this act sets
11 forth the general effective date of this act.
12 PART A
13 Intentionally Omitted
14 PART B
15 Section 1. Subparagraph (ii) of paragraph (b) of subdivision 4 of
16 section 425 of the real property tax law, as amended by section 3 of
17 part E of chapter 83 of the laws of 2002, is amended to read as follows:
18 (ii) The term "income" as used herein shall mean the "adjusted gross
19 income" for federal income tax purposes as reported on the applicant's
20 federal or state income tax return for the applicable income tax year,
21 subject to any subsequent amendments or revisions, reduced by distrib-
22 utions, to the extent included in federal adjusted gross income,
23 received from an individual retirement account and an individual retire-
24 ment annuity; provided that if no such return was filed for the applica-
25 ble income tax year, "income" shall mean the adjusted gross income that
26 would have been so reported if such a return had been filed. Provided
S. 7509--C 8 A. 9509--C
1 further, that effective with exemption applications for final assessment
2 rolls to be completed in two thousand nineteen, where an income-eligi-
3 bility determination is wholly or partly based upon the income of one or
4 more individuals who did not file a return for the applicable income tax
5 year, then in order for the application to be considered complete, each
6 such individual must file a statement with the department showing the
7 source or sources of his or her income for that income tax year, and the
8 amount or amounts thereof, that would have been reported on such a
9 return if one had been filed. Such statement shall be filed at such
10 time, and in such form and manner, as may be prescribed by the depart-
11 ment, and shall be subject to the secrecy provisions of the tax law to
12 the same extent that a personal income tax return would be. The depart-
13 ment shall make such forms and instructions available for the filing of
14 such statements. The local assessor shall upon the request of a taxpayer
15 assist such taxpayer in the filing of the statement with the department.
16 § 2. Subparagraph (iv) of paragraph (b) of subdivision 4 of section
17 425 of the real property tax law, as amended by chapter 451 of the laws
18 of 2015, is amended to read as follows:
19 (iv) (A) Effective with applications for the enhanced exemption on
20 final assessment rolls to be completed in two thousand [three] nineteen,
21 the application form shall indicate that [the] all owners of the proper-
22 ty and any owners' spouses residing on the premises [may authorize the
23 assessor to] must have their income eligibility verified annually [ther-
24 eafter] by the [state] department [of taxation and finance, in lieu of
25 furnishing copies of the applicable income tax return or returns with
26 the application. If the owners of the property and any owners' spouses
27 residing on the premises elect to participate in this program, which
28 shall be known as the STAR income verification program, they] and must
29 furnish their taxpayer identification numbers in order to facilitate
30 matching with records of the department. [Thereafter, their] The income
31 eligibility of such persons shall be verified annually by the
32 department, and the assessor shall not request income documentation from
33 them[, unless such department advises the assessor that they do not
34 satisfy the applicable income eligibility requirements, or that it is
35 unable to determine whether they satisfy those requirements]. All appli-
36 cants for the enhanced exemption and all assessing units shall be
37 required to participate in this program, which shall be known as the
38 STAR income verification program.
39 (B) Where the commissioner finds that the enhanced exemption should be
40 replaced with a basic exemption because the income limitation applicable
41 to the enhanced exemption has been exceeded, he or she shall provide the
42 property owners with notice and an opportunity to submit to the commis-
43 sioner evidence to the contrary. Where the commissioner finds that the
44 enhanced exemption should be removed or denied without being replaced
45 with a basic exemption because the income limitation applicable to the
46 basic exemption has also been exceeded, he or she shall provide the
47 property owners with notice and an opportunity to submit to the commis-
48 sioner evidence to the contrary. In either case, if the owners fail to
49 respond to such notice within forty-five days from the mailing thereof,
50 or if their response does not show to the commissioner's satisfaction
51 that the property is eligible for the exemption claimed, the commission-
52 er shall direct the assessor or other person having custody or control
53 of the assessment roll or tax roll to either replace the enhanced
54 exemption with a basic exemption, or to remove or deny the enhanced
55 exemption without replacing it with a basic exemption, as appropriate.
56 The commissioner shall further direct such person to correct the roll
S. 7509--C 9 A. 9509--C
1 accordingly. Such a directive shall be binding upon the assessor or
2 other person having custody or control of the assessment roll or tax
3 roll, and shall be implemented by such person without the need for
4 further documentation or approval.
5 (C) Notwithstanding any provision of law to the contrary, neither an
6 assessor nor a board of assessment review has the authority to consider
7 an objection to the replacement or removal or denial of an exemption
8 pursuant to this subdivision, nor may such an action be reviewed in a
9 proceeding to review an assessment pursuant to title one or one-A of
10 article seven of this chapter. Such an action may only be challenged
11 before the department. If a taxpayer is dissatisfied with the depart-
12 ment's final determination, the taxpayer may appeal that determination
13 to the state board of real property tax services in a form and manner to
14 be prescribed by the commissioner. Such appeal shall be filed within
15 forty-five days from the issuance of the department's final determi-
16 nation. If dissatisfied with the state board's determination, the
17 taxpayer may seek judicial review thereof pursuant to article seventy-
18 eight of the civil practice law and rules. The taxpayer shall otherwise
19 have no right to challenge such final determination in a court action,
20 administrative proceeding or any other form of legal recourse against
21 the commissioner, the department, the state board of real property tax
22 services, the assessor or other person having custody or control of the
23 assessment roll or tax roll regarding such action.
24 § 3. Subparagraphs (v) and (vi) of paragraph (b) of subdivision 4 of
25 section 425 of the real property tax law are REPEALED.
26 § 4. Paragraphs (b) and (c) of subdivision 5 of section 425 of the
27 real property tax law are REPEALED.
28 § 5. Paragraph (d) of subdivision 5 of section 425 of the real proper-
29 ty tax law, as amended by section 5 of part E of chapter 83 of the laws
30 of 2002 and subparagraph (i) as further amended by subdivision (b) of
31 section 1 of part W of chapter 56 of the laws of 2010, is amended to
32 read as follows:
33 (d) Third party notice. (i) A senior citizen eligible for the enhanced
34 exemption may request that a notice be sent to an adult third party.
35 Such request shall be made on a form prescribed by the commissioner and
36 shall be submitted to the assessor of the assessing unit in which the
37 eligible taxpayer resides no later than sixty days before the first
38 taxable status date to which it is to apply. Such form shall provide a
39 section whereby the designated third party shall consent to such desig-
40 nation. Such request shall be effective upon receipt by the assessor.
41 The assessor shall maintain a list of all eligible property owners who
42 have requested notices pursuant to this paragraph and shall furnish a
43 copy of such list to the department upon request.
44 (ii) [In the case of a senior citizen who has not elected to partic-
45 ipate in the STAR income verification program, a notice shall be sent to
46 the designated third party at least thirty days prior to each ensuing
47 taxable status date; provided that no such notice need be sent in the
48 first year if the request was not received by the assessor at least
49 sixty days before the applicable taxable status date. Such notice shall
50 read substantially as follows:
51 "On behalf of (identify senior citizen or citizens), you are advised
52 that his, her, or their renewal application for the enhanced STAR
53 exemption must be filed with the assessor no later than (enter date).
54 You are encouraged to remind him, her, or them of that fact, and to
55 offer assistance if needed, although you are under no legal obligation
56 to do so. Your cooperation and assistance are greatly appreciated."
S. 7509--C 10 A. 9509--C
1 (iii) In the case of a senior citizen who has elected to participate
2 in the STAR income verification program, a] A notice shall be sent to
3 the designated third party whenever the assessor or department sends a
4 notice to the senior citizen regarding the possible removal of the
5 enhanced STAR exemption. When the exemption is subject to removal
6 because the commissioner has determined that the income eligibility
7 requirement is not satisfied, such notice shall be sent to the third
8 party by the department. When the exemption is subject to removal
9 because the assessor has determined that any other eligibility require-
10 ment is not satisfied, such notice shall be sent to the third party by
11 the assessor. Such notice shall read substantially as follows:
12 "On behalf of (identify senior citizen or citizens), you are advised
13 that his, her, or their enhanced STAR exemption is at risk of being
14 removed. You are encouraged to make sure that he, she or they are aware
15 of that fact, and to offer assistance if needed, although you are under
16 no legal obligation to do so. Your cooperation and assistance are great-
17 ly appreciated."
18 [(iv)] (iii) The obligation to mail such notices shall cease if the
19 eligible taxpayer cancels the request or ceases to qualify for the
20 enhanced STAR exemption.
21 § 6. Paragraph (c) of subdivision 6 of section 425 of the real proper-
22 ty tax law is REPEALED.
23 § 7. Subdivision 9-b of section 425 of the real property tax law, as
24 added by section 8 of part E of chapter 83 of the laws of 2002 and para-
25 graph (b) as amended by chapter 742 of the laws of 2005 and further
26 amended by subdivision (b) of section 1 of part W of chapter 56 of the
27 laws of 2010, is amended to read as follows:
28 9-b. Duration of exemption; enhanced exemption. (a) [In the case of
29 persons who have elected to participate in the STAR income verification
30 program, the] The enhanced exemption, once granted, shall remain in
31 effect until discontinued in the manner provided in this section.
32 (b) [In the case of persons who have not elected to participate in the
33 STAR income verification program, the enhanced exemption shall apply for
34 a term of one year. To continue receiving such enhanced exemption, a
35 renewal application must be filed annually with the assessor on or
36 before the applicable taxable status date on a form prescribed by the
37 commissioner. Provided, however, that if a renewal application is not so
38 filed, the assessor shall discontinue the enhanced exemption but shall
39 grant the basic exemption, subject to the provisions of subdivision
40 eleven of this section.
41 (c) Whether or not the recipients of an enhanced STAR exemption have
42 elected to participate in the STAR income verification program, the] The
43 assessor [may review their] shall review the continued compliance of
44 recipients of the enhanced exemption with the applicable ownership and
45 residency requirements to the same extent as if they were receiving a
46 basic STAR exemption.
47 [(d) Notwithstanding the foregoing provisions of this subdivision, the
48 enhanced exemption shall be continued without a renewal application as
49 long as the property continues to be eligible for the senior citizens
50 exemption authorized by section four hundred sixty-seven of this title.]
51 § 8. Section 425 of the real property tax law is amended by adding a
52 new subdivision 14-a to read as follows:
53 14-a. Implementation of certain eligibility determinations. When a
54 taxpayer's eligibility for exemption under this section for a school
55 year is affected by a determination made in accordance with subparagraph
56 (iv) of paragraph (b) of subdivision four of this section or paragraph
S. 7509--C 11 A. 9509--C
1 (c) or (d) of subdivision fourteen of this section, and the determi-
2 nation is made after the school district taxes for that school year have
3 been levied, the provisions of this subdivision shall be applicable.
4 (a) If the determination restores or increases the taxpayer's
5 exemption for that school year, the commissioner is authorized to remit
6 the excess directly to the property owner upon receiving confirmation
7 that the taxpayer's original school tax bill has been paid in full. The
8 amounts payable by the commissioner under this paragraph shall be paid
9 from the account established for the payment of STAR benefits to late
10 registrants pursuant to subparagraph (iii) of paragraph (a) of subdivi-
11 sion fourteen of this section. When the commissioner implements the
12 determination in this manner, he or she shall so notify the assessor and
13 county director of real property tax services, but no correction shall
14 be made to the assessment roll or tax roll for that school year, and no
15 refund shall be issued by the school authorities to the property owner
16 or his or her agent for the excessive amount of school taxes paid for
17 that school year.
18 (b) If the determination removes, denies or decreases the taxpayer's
19 exemption for that school year, the commissioner is authorized to
20 collect the shortfall directly from the owners of the property, together
21 with interest, by utilizing any of the procedures for collection, levy,
22 and lien of personal income tax set forth in article twenty-two of the
23 tax law, and any other relevant procedures referenced within the
24 provisions of such article. When the commissioner implements the deter-
25 mination in this manner, he or she shall so notify the assessor and
26 county director of real property tax services, but no correction shall
27 be made to the assessment roll or tax roll for that school year, and no
28 corrected school tax bill shall be sent to the taxpayer for that school
29 year.
30 § 9. Section 171-o of the tax law is REPEALED.
31 § 10. Subparagraph (B) of paragraph 1 of subsection (eee) of section
32 606 of the tax law, as amended by section 8 of part A of chapter 73 of
33 the laws of 2016, is amended to read as follows:
34 (B) "Affiliated income" shall mean for purposes of the basic STAR
35 credit, the combined income of all of the owners of the parcel who
36 resided primarily thereon as of December thirty-first of the taxable
37 year, and of any owners' spouses residing primarily thereon as of such
38 date, and for purposes of the enhanced STAR credit, the combined income
39 of all of the owners of the parcel as of December thirty-first of the
40 taxable year, and of any owners' spouses residing primarily thereon as
41 of such date; provided that for both purposes the income to be so
42 combined shall be the "adjusted gross income" for the taxable year as
43 reported for federal income tax purposes, or that would be reported as
44 adjusted gross income if a federal income tax return were required to be
45 filed, reduced by distributions, to the extent included in federal
46 adjusted gross income, received from an individual retirement account
47 and an individual retirement annuity. For taxable years beginning on
48 and after January first, two thousand nineteen, where an income-eligi-
49 bility determination is wholly or partly based upon the income of one or
50 more individuals who did not file a return pursuant to section six
51 hundred fifty-one of this article for the applicable income tax year,
52 then in order to be eligible for the credit authorized by this
53 subsection, each such individual must file a statement with the depart-
54 ment showing the source or sources of his or her income for that income
55 tax year, and the amount or amounts thereof, that would have been
56 reported on such a return if one had been filed. Such statement shall be
S. 7509--C 12 A. 9509--C
1 filed at such time, and in such form and manner, as may be prescribed by
2 the department, and shall be subject to the provisions of section six
3 hundred ninety-seven of this article to the same extent that a return
4 would be. The department shall make such forms and instructions avail-
5 able for the filing of such statements. The local assessor shall upon
6 the request of a taxpayer assist such taxpayer in the filing of the
7 statement with the department. Provided further, that if the qualified
8 taxpayer was an owner of the property during the taxable year but did
9 not own it on December thirty-first of the taxable year, then the deter-
10 mination as to whether the income of an individual should be included in
11 "affiliated income" shall be based upon the ownership and/or residency
12 status of that individual as of the first day of the month during which
13 the qualified taxpayer ceased to be an owner of the property, rather
14 than as of December thirty-first of the taxable year.
15 § 11. No application for an enhanced exemption on a final assessment
16 roll to be completed in 2019 may be approved if the applicants have not
17 enrolled in the STAR income verification program established by subpara-
18 graph (iv) of paragraph (b) of subdivision 4 of section 425 of the real
19 property tax law as amended by section two of this act, regardless of
20 when the application was filed. The assessor shall notify such appli-
21 cants that participation in that program has become mandatory for all
22 applicants and that their applications cannot be approved unless they
23 enroll therein. The commissioner of taxation and finance shall provide
24 a form for assessors to use, at their option, when making this notifica-
25 tion.
26 § 12. This act shall take effect immediately.
27 PART C
28 Intentionally Omitted
29 PART D
30 Intentionally Omitted
31 PART E
32 Section 1. Subsection (bbb) of section 606 of the tax law is REPEALED.
33 § 1-a. Section 3-d of the general municipal law is REPEALED.
34 § 1-b. Section 2023-b of the education law is REPEALED.
35 § 2. The general municipal law is amended by adding a new section 3-d
36 to read as follows:
37 § 3-d. Certification of compliance with tax levy limit. 1. Upon the
38 adoption of the budget of a local government unit, the chief executive
39 officer or budget officer of such local government unit shall certify to
40 the state comptroller and the commissioner of taxation and finance that
41 the budget so adopted does not exceed the tax levy limit prescribed in
42 section three-c of this article and, if the governing body of the local
43 government unit did enact a local law or approve a resolution to over-
44 ride the tax levy limit, that such local law or resolution was subse-
45 quently repealed. Such certification shall be made in a form and manner
46 prescribed by the state comptroller in consultation with the commission-
47 er of taxation and finance.
48 2. Notwithstanding any other law to the contrary, if such a certif-
49 ication has been made and the actual tax levy of the local government
50 unit exceeds the applicable tax levy limit, the excess amount shall be
S. 7509--C 13 A. 9509--C
1 placed in reserve and used in the manner prescribed by subdivision six
2 of section three-c of this article, even if a tax levy in excess of the
3 tax levy limit had been authorized for the applicable fiscal year by a
4 duly adopted local law or resolution.
5 3. Notwithstanding any provision of law to the contrary, every local
6 government unit shall report both its proposed budget and its adopted
7 budget to the office of the state comptroller at the time and in the
8 manner as he or she may prescribe, whether or not such budget has been
9 or will be certified as provided by this subdivision.
10 § 3. The education law is amended by adding a new section 2023-b to
11 read as follows:
12 § 2023-b. Certification of compliance with tax levy limit. 1. Upon
13 the adoption of the budget of an eligible school district, the chief
14 executive officer of such school district shall certify to the state
15 comptroller, the commissioner of taxation and finance and the commis-
16 sioner that the budget so adopted does not exceed the tax levy limit
17 prescribed by section two thousand twenty-three-a of this part. Such
18 certification shall be made in a form and manner prescribed by the state
19 comptroller in consultation with the commissioner of taxation and
20 finance and the commissioner.
21 2. If such a certification has been made and the actual tax levy of
22 the school district exceeds the applicable tax levy limit, the excess
23 amount shall be placed in reserve and used in the manner prescribed by
24 subdivision five of section two thousand twenty-three-a of this part,
25 even if a tax levy in excess of the tax levy limit had been duly author-
26 ized for the applicable fiscal year by the school district voters.
27 3. Notwithstanding any provision of law to the contrary, every school
28 district that is subject to the provisions of section two thousand twen-
29 ty-three-a of this part shall report both its proposed budget and its
30 adopted budget to the office of the state comptroller and the commis-
31 sioner at the time and in the manner as they may prescribe, whether or
32 not such budget has been or will be certified as provided by this subdi-
33 vision.
34 § 4. Subdivision 3 of section 97-rrr of the state finance law, as
35 amended by section 1 of part F of chapter 59 of the laws of 2015, is
36 amended to read as follows:
37 3. The monies in such fund shall be appropriated for school property
38 tax exemptions granted pursuant to the real property tax law and payable
39 pursuant to section thirty-six hundred nine-e of the education law[, and
40 for payments to the city of New York pursuant to section fifty-four-f of
41 this chapter].
42 § 5. Section 925-b of the real property tax law, as amended by chapter
43 161 of the laws of 2006, is amended to read as follows:
44 § 925-b. Extension; certain persons sixty-five years of age or over.
45 Notwithstanding any contrary provision of this chapter, or any general,
46 special or local law, code or charter, the governing body of a municipal
47 corporation other than a county may, by resolution adopted prior to the
48 levy of any taxes on real property located within such municipal corpo-
49 ration, authorize an extension of no more than five business days for
50 the payment of taxes without interest or penalty to any resident of such
51 municipal corporation who has received an exemption pursuant to subdivi-
52 sion four of section four hundred twenty-five or four hundred sixty-sev-
53 en of this chapter, or a credit pursuant to subsection (eee) of section
54 six hundred six of the tax law, related to a principal residence located
55 within such municipal corporation. If such an extension is granted, and
56 any taxes are not paid by the final date so provided, those taxes shall
S. 7509--C 14 A. 9509--C
1 be subject to the same interest and penalties that would have applied if
2 no extension had been granted.
3 § 6. Paragraph (d) of subdivision 1 of section 928-a of the real prop-
4 erty tax law is relettered paragraph (f) and two new paragraphs (d) and
5 (e) are added to read as follows:
6 (d) If the taxes of a city, town, village or school district are
7 collected by a county official, the county shall have the sole authority
8 to establish a partial payment program pursuant to this section with
9 respect to the taxes so collected.
10 (e) If the taxes of a city, town, village or school district are not
11 collected by a county official, but its tax bills are prepared by the
12 county, or its tax collection accounting software is provided by the
13 county, then before the city, town, village or school district may
14 implement a partial payment program pursuant to this section, it must
15 obtain written approval of the chief executive officer of the county or
16 the county director of real property tax services.
17 § 7. Subparagraph (B) of paragraph 7 of subsection (eee) of section
18 606 of the tax law, as amended by section 1 of part G of chapter 59 of
19 the laws of 2017, is amended to read as follows:
20 (B) Notwithstanding any provision of law to the contrary, the names
21 and addresses of individuals who have applied for or are receiving the
22 credit authorized by this subsection may be disclosed to assessors
23 [and], county directors of real property tax services, and municipal tax
24 collecting officers. In addition, where an agreement is in place between
25 the commissioner and the head of the tax department of another state,
26 such information may be disclosed to such official or his or her desig-
27 nees. Such information shall be considered confidential and shall not be
28 subject to further disclosure pursuant to the freedom of information law
29 or otherwise.
30 § 7-a. Paragraph (g) of subdivision 2 of section 425 of the real prop-
31 erty tax law, as added by section 1 of part B of chapter 389 of the laws
32 of 1997 and as further amended by subdivision (b) of section 1 of part W
33 of chapter 56 of the laws of 2010, is amended to read as follows:
34 (g) Computation and certification by commissioner. It shall be the
35 responsibility of the commissioner to compute the exempt amount for each
36 assessing unit in each county in the manner provided herein, and to
37 certify the same to the assessor of each assessing unit and to the coun-
38 ty director of real property tax services of each county. Such certif-
39 ication shall be made at least twenty days before the last date
40 prescribed by law for the filing of the tentative assessment roll.
41 Provided, however, that where school taxes are levied on a prior year
42 assessment roll, or on a final assessment roll that was filed more than
43 one year after the tentative roll was filed, such certification shall be
44 made no later than fifteen days after the publication of the data needed
45 to compute the base figure for the enhanced STAR exemption pursuant to
46 clause (A) of subparagraph (vi) of paragraph (b) of this subdivision,
47 and provided further, that upon receipt of such certification, the
48 assessor shall thereupon be authorized and directed to correct the
49 assessment roll to reflect the exempt amount so certified, or, if anoth-
50 er person has custody or control of the assessment roll, to direct that
51 person to make the appropriate corrections.
52 § 8. Paragraph 6 of subsection (eee) of section 606 of the tax law is
53 amended by adding a new subparagraph (A) to read as follows:
54 (A) A married couple may not receive a credit pursuant to this
55 subsection on more than one residence during any given taxable year,
56 unless living apart due to legal separation. Nor may a married couple
S. 7509--C 15 A. 9509--C
1 receive a credit pursuant to this subsection on one residence while
2 receiving an exemption pursuant to section four hundred twenty-five of
3 the real property tax law on another residence, unless living apart due
4 to legal separation.
5 § 9. This act shall take effect immediately; provided, however, that
6 sections one, one-a, one-b, two and three of this act shall take effect
7 April 15, 2020; provided further, however, that section 3-d of the
8 general municipal law, as added by section two of this act, shall expire
9 and be deemed repealed on the same date and in the same manner as
10 section 1 of part A of chapter 97 of the laws of 2011, expires and is
11 deemed repealed, and provided that section 2023-b of the education law,
12 as added by section three of this act, shall expire and be deemed
13 repealed on the same date and in the same manner as section 2 of part A
14 of chapter 97 of the laws of 2011, expires and is deemed repealed, and
15 provided further that the amendments to paragraph 6 of subsection (eee)
16 of section 606 of the tax law made by section eight of this act shall
17 take effect immediately and shall apply to taxable years beginning on or
18 after January 1, 2016.
REPEAL NOTE: Section 606(bbb) of the Tax Law, section 3-d of the
General Municipal Law and section 2023-b of the Education Law collec-
tively constituted the enabling legislation for the tax freeze credit
program. By the terms of those statutes, the tax freeze credit was only
applicable to taxable years 2014, 2015 and 2016. Therefore, these
provisions no longer serve a purpose, except for the reporting
provisions, which facilitate the administration of the tax levy limit
program and are being preserved in a reenacted section 3-d of the Gener-
al Municipal Law and section 2023-b of the Education Law.
19 PART F
20 Intentionally Omitted
21 PART G
22 Section 1. Section 4 of chapter 475 of the laws of 2013, amending the
23 real property tax law relating to assessment ceilings for local public
24 utility mass real property, is amended to read as follows:
25 § 4. This act shall take effect on the first of January of the second
26 calendar year commencing after this act shall have become a law and
27 shall apply to assessment rolls with taxable status dates on or after
28 such date; provided, however, that this act shall expire and be deemed
29 repealed [four] eight years after such effective date; and provided,
30 further, that no assessment of local public utility mass real property
31 appearing on the municipal assessment roll with a taxable status date
32 occurring in the first calendar year after this act shall have become a
33 law shall be less than ninety percent or more than one hundred ten
34 percent of the assessment of the same property on the date this act
35 shall have become a law.
36 § 2. Subdivision 3 of section 499-kkkk of the real property tax law,
37 as added by chapter 475 of the laws of 2013, is amended to read as
38 follows:
39 3. (a) For assessment rolls with taxable status dates in each of the
40 three calendar years including and following the year in which this
41 section shall take effect, the commissioner shall establish no assess-
42 ment ceiling that is less than ninety percent or more than one hundred
43 ten percent of the assessment of such local public utility mass real
S. 7509--C 16 A. 9509--C
1 property appearing on the municipal assessment roll with a taxable
2 status date occurring in the second preceding calendar year from when
3 this section shall take effect, except that the commissioner may estab-
4 lish assessment ceilings below the ninety percent level or above the one
5 hundred ten percent level to take into account any change in level of
6 assessment and/or to take into account any additions or retirements to
7 public utility mass real property or litigation affecting the value or
8 taxable status of the local public utility mass real property initiated
9 prior to the effective date of this section.
10 (b) For assessment rolls with taxable status dates in the years two
11 thousand eighteen, two thousand nineteen and two thousand twenty, the
12 commissioner shall establish no assessment ceiling that is below the
13 lower limit or above the upper limit specified in this paragraph, except
14 that the commissioner may establish assessment ceilings below such lower
15 limit or above such upper limit to take into account any change in level
16 of assessment and/or to take into account any additions or retirements
17 to public utility mass real property or litigation affecting the value
18 or taxable status of the local public utility mass real property initi-
19 ated prior to the effective date of this section.
20 (i) For assessment rolls with taxable status dates in two thousand
21 eighteen, the assessment ceiling shall not be less than seventy-five
22 percent or more than one hundred twenty-five percent of the assessment
23 of such local public utility mass real property appearing on the munici-
24 pal assessment roll with a taxable status date occurring in the year two
25 thousand thirteen.
26 (ii) For assessment rolls with taxable status dates in two thousand
27 nineteen, the assessment ceiling shall not be less than fifty percent or
28 more than one hundred fifty percent of the assessment of such local
29 public utility mass real property appearing on the municipal assessment
30 roll with a taxable status date occurring in the year two thousand thir-
31 teen.
32 (iii) For assessment rolls with taxable status dates in two thousand
33 twenty, the assessment ceiling shall not be less than twenty-five
34 percent or more than one hundred seventy-five percent of the assessment
35 of such local public utility mass real property appearing on the munici-
36 pal assessment roll with a taxable status date occurring in the year two
37 thousand thirteen.
38 § 3. This act shall take effect immediately, provided, however, that
39 the amendments to subdivision three of section 499-kkkk of the real
40 property tax law made by section two of this act shall not affect the
41 repeal of such section and shall be deemed to be repealed therewith.
42 PART H
43 Section 1. Subsection (c) of section 683 of the tax law is amended by
44 adding a new paragraph 12 to read as follows:
45 (12) Except as otherwise provided in paragraph three of this
46 subsection, or as otherwise provided in this section where a longer
47 period of time may apply, if a taxpayer files an amended return, an
48 assessment of tax (if not deemed to have been made upon the filing of
49 the amended return), including recovery of a previously paid refund,
50 attributable to a change or correction on the amended return from a
51 prior return may be made at any time within one year after such amended
52 return is filed.
53 § 2. Subsection (c) of section 1083 of the tax law is amended by
54 adding a new paragraph 12 to read as follows:
S. 7509--C 17 A. 9509--C
1 (12) Except as otherwise provided in paragraph three of this
2 subsection, or as otherwise provided in this section where a longer
3 period of time may apply, if a taxpayer files an amended return, an
4 assessment of tax (if not deemed to have been made upon the filing of
5 the amended return), including recovery of a previously paid refund,
6 attributable to a change or correction on the amended return from a
7 prior return may be made at any time within one year after such amended
8 return is filed.
9 § 3. Subdivision (c) of section 11-1783 of the administrative code of
10 the city of New York is amended by adding a new paragraph 9 to read as
11 follows:
12 (9) Except as otherwise provided in paragraph three of this subdivi-
13 sion, or as otherwise provided in this section where a longer period of
14 time may apply, if a taxpayer files an amended return, an assessment of
15 tax (if not deemed to have been made upon the filing of the amended
16 return), including recovery of a previously paid refund, attributable to
17 a change or correction on the amended return from a prior return may be
18 made at any time within one year after such amended return is filed.
19 § 4. This act shall take effect immediately and shall apply to amended
20 returns filed on or after the effective date of this act.
21 PART I
22 Section 1. Paragraph 1 of subdivision (d) of section 658 of the tax
23 law, as amended by chapter 166 of the laws of 1991, is amended to read
24 as follows:
25 (1) The commissioner of taxation and finance may prescribe regulations
26 and instructions requiring returns of information to be made and filed
27 on or before February twenty-eighth of each year as to the payment or
28 crediting in any calendar year of amounts of six hundred dollars or more
29 to any taxpayer under this article. Such returns may be required of any
30 person, including lessees or mortgagors of real or personal property,
31 fiduciaries, employers, and all officers and employees of this state, or
32 of any municipal corporation or political subdivision of this state,
33 having the control, receipt, custody, disposal or payment of interest,
34 rents, salaries, wages, premiums, annuities, compensations, remunera-
35 tions, emoluments or other fixed or determinable gains, profits or
36 income, except interest coupons payable to bearer. Information required
37 to be furnished pursuant to paragraph four of subsection (a) of section
38 six hundred seventy-four on a quarterly combined withholding and wage
39 reporting return covering [the last] each calendar quarter of each year
40 and relating to tax withheld on wages paid by an employer to an employee
41 for [the full] each calendar [year] quarter, shall constitute the return
42 of information required to be made under this section with respect to
43 such wages.
44 § 2. Subparagraph (A) of paragraph 4 of subsection (a) of section 674
45 of the tax law, as amended by section 1 of subpart E of part V-1 of
46 chapter 57 of the laws of 2009, is amended to read as follows:
47 (A) All employers described in paragraph one of subsection (a) of
48 section six hundred seventy-one of this part, including those whose
49 wages paid are not sufficient to require the withholding of tax from the
50 wages of any of their employees, all employers required to provide the
51 wage reporting information for the employees described in subdivision
52 one of section one hundred seventy-one-a of this chapter, and all
53 employers liable for unemployment insurance contributions or for
54 payments in lieu of such contributions pursuant to article eighteen of
S. 7509--C 18 A. 9509--C
1 the labor law, shall file a quarterly combined withholding, wage report-
2 ing and unemployment insurance return detailing the preceding calendar
3 quarter's withholding tax transactions, such quarter's wage reporting
4 information, such quarter's withholding reconciliation information, such
5 quarter's unemployment insurance contributions, and such other related
6 information as the commissioner of taxation and finance or the commis-
7 sioner of labor, as applicable, may prescribe. [In addition, the return
8 covering the last calendar quarter of each year shall also include with-
9 holding reconciliation information for such calendar year.] Such returns
10 shall be filed no later than the last day of the month following the
11 last day of each calendar quarter.
12 § 3. Paragraph 3 of subsection (v) of section 685 of the tax law, as
13 amended by chapter 477 of the laws of 1998, is amended to read as
14 follows:
15 (3) Failure to provide complete and correct employee withholding
16 reconciliation information. In the case of a failure by an employer to
17 provide complete and correct [annual] quarterly withholding information
18 relating to individual employees on a quarterly combined withholding,
19 wage reporting and unemployment insurance return covering [the last]
20 each calendar quarter of a year, such employer shall, unless it is shown
21 that such failure is due to reasonable cause and not due to willful
22 neglect, pay a penalty equal to the product of fifty dollars multiplied
23 by the number of employees for whom such information is incomplete or
24 incorrect; provided, however, that if the number of such employees
25 cannot be determined from the quarterly combined withholding, wage
26 reporting and unemployment insurance return, the commissioner may
27 utilize any information in the commissioner's possession in making such
28 determination. The total amount of the penalty imposed pursuant to this
29 paragraph on an employer for any such failure for [the last] each calen-
30 dar quarter of a year shall not exceed ten thousand dollars.
31 § 4. This act shall take effect immediately and shall apply to calen-
32 dar quarters beginning on or after January 1, 2019.
33 PART J
34 Section 1. Paragraph (i) of subdivision (d) of section 1105 of the tax
35 law, as amended by chapter 405 of the laws of 1971 and subparagraph 3 as
36 amended by section 1 of part DD of chapter 407 of the laws of 1999, is
37 amended to read as follows:
38 (i) The receipts from every sale, other than sales for resale, of
39 beer, wine or other alcoholic beverages or any other drink of any
40 nature, or from every sale, other than sales for resale, of food and
41 drink of any nature or of food alone, when sold in or by restaurants,
42 taverns or other establishments in this state, or by caterers, including
43 in the amount of such receipts any cover, minimum, entertainment or
44 other charge made to patrons or customers (except those receipts taxed
45 pursuant to subdivision (f) of this section):
46 (1) in all instances where the sale is for consumption on the premises
47 where sold;
48 (2) in those instances where the vendor or any person whose services
49 are arranged for by the vendor, after the delivery of the food or drink
50 by or on behalf of the vendor for consumption off the premises of the
51 vendor, serves or assists in serving, cooks, heats or provides other
52 services with respect to the food or drink; and
53 (3) in those instances where the sale is made through a vending
54 machine that is activated by use of coin, currency, credit card or debit
S. 7509--C 19 A. 9509--C
1 card (except the sale of drinks in a heated state made through such a
2 vending machine) or is for consumption off the premises of the vendor,
3 except where food (other than sandwiches) or drink or both are (A) sold
4 in an unheated state and, (B) are of a type commonly sold for consump-
5 tion off the premises and in the same form and condition, quantities and
6 packaging, in establishments which are food stores other than those
7 principally engaged in selling foods prepared and ready to be eaten.
8 § 2. This act shall take effect June 1, 2018 and shall apply to sales
9 made on and after such date.
10 PART K
11 Section 1. The tax law is amended by adding a new section 171-z to
12 read as follows:
13 § 171-z. Information sharing with the comptroller regarding unclaimed
14 funds. 1. Notwithstanding any other law, the commissioner is authorized
15 to release to the comptroller information regarding fixed and final
16 unwarranted debts of taxpayers for purposes of collecting unclaimed
17 funds from the comptroller to satisfy fixed and final unwarranted debts
18 owed by taxpayers. For purposes of this section, the term "unwarranted
19 debt" shall mean past-due tax liabilities, including unpaid tax, inter-
20 est and penalty, that the commissioner is required by law to collect and
21 that have become fixed and final such that the taxpayer no longer has
22 any right to administrative or judicial review and a warrant has not
23 been filed; and the term "taxpayer" shall mean any individual, corpo-
24 ration, partnership, limited liability partnership or company, partner,
25 member, manager, sole proprietorship, estate, trust, fiduciary or enti-
26 ty, who or which has been identified as owing taxes to the state. This
27 section shall not be deemed to abrogate or limit in any way the powers
28 and authority of the comptroller to set off debts owed the state from
29 unclaimed funds, under the constitution of the state or any other law.
30 2. The comptroller shall keep all information he or she obtains from
31 the commissioner confidential, and any employee, agent or representative
32 of the comptroller is prohibited from disclosing any taxpayer informa-
33 tion received under this section to anyone other than the commissioner
34 or staff of the department or staff of the department of audit and
35 control for the purposes described in this section.
36 § 2. This act shall take effect immediately.
37 PART L
38 Intentionally Omitted
39 PART M
40 Intentionally Omitted
41 PART N
42 Intentionally Omitted
43 PART O
44 Section 1. Subparagraph (B) of paragraph 1 of subsection (b) of
45 section 605 of the tax law, as amended by chapter 28 of the laws of
46 1987, is amended to read as follows:
S. 7509--C 20 A. 9509--C
1 (B) who [is not domiciled in this state but] maintains a permanent
2 place of abode in this state and spends in the aggregate more than one
3 hundred eighty-three days of the taxable year in this state, whether or
4 not domiciled in this state for any portion of the taxable year, unless
5 such individual is in active service in the armed forces of the United
6 States.
7 § 2. Paragraph 2 of subsection (a) of section 1305 of the tax law, as
8 amended by chapter 225 of the laws of 1977, is amended to read as
9 follows:
10 (2) who [is not domiciled in such city but] maintains a permanent
11 place of abode in such city and spends in the aggregate more than one
12 hundred eighty-three days of the taxable year in such city, whether or
13 not domiciled in this city for any portion of the taxable year, unless
14 such individual is in active service in the armed forces of the United
15 States.
16 § 3. Subparagraph (B) of paragraph 1 of subdivision (b) of section
17 11-1705 of the administrative code of the city of New York, as amended
18 by chapter 333 of the laws of 1987, is amended to read as follows:
19 (B) who [is not domiciled in this city but] maintains a permanent
20 place of abode in this city and spends in the aggregate more than one
21 hundred eighty-three days of the taxable year in this city, whether or
22 not domiciled in this city for any portion of the taxable year, unless
23 such individual is in active service in the armed forces of the United
24 States.
25 § 4. This act shall take effect immediately and shall apply to taxable
26 years commencing on or after such date.
27 PART P
28 Section 1. Paragraph 1 of subsection (c-1) of section 606 of the tax
29 law, as amended by section 1 of part L-1 of chapter 109 of the laws of
30 2006, is amended to read as follows:
31 (1) A resident taxpayer shall be allowed a credit as provided herein
32 equal to the greater of one hundred dollars times the number of qualify-
33 ing children of the taxpayer or the applicable percentage of the child
34 tax credit allowed the taxpayer under section twenty-four of the inter-
35 nal revenue code for the same taxable year for each qualifying child.
36 Provided, however, in the case of a taxpayer whose federal adjusted
37 gross income exceeds the applicable threshold amount set forth by
38 section 24(b)(2) of the Internal Revenue Code, the credit shall only be
39 equal to the applicable percentage of the child tax credit allowed the
40 taxpayer under section 24 of the Internal Revenue Code for each qualify-
41 ing child. For the purposes of this subsection, a qualifying child shall
42 be a child who meets the definition of qualified child under section
43 24(c) of the internal revenue code and is at least four years of age.
44 The applicable percentage shall be thirty-three percent. For purposes
45 of this subsection, any reference to section 24 of the Internal Revenue
46 Code shall be a reference to such section as it existed immediately
47 prior to the enactment of Public Law 115-97.
48 § 2. This act shall take effect immediately and shall apply to taxable
49 years commencing on or after January 1, 2018.
50 PART Q
S. 7509--C 21 A. 9509--C
1 Section 1. Paragraphs (a) and (b) of subdivision 29 of section 210-B
2 of the tax law, as amended by section 1 of part I of chapter 60 of the
3 laws of 2016, are amended to read as follows:
4 (a) Allowance of credit. For taxable years beginning on or after Janu-
5 ary first, two thousand fifteen and before January first, two thousand
6 [nineteen] twenty-one, a taxpayer shall be allowed a credit, to be
7 computed as provided in this subdivision, against the tax imposed by
8 this article, for hiring and employing, for not less than one year and
9 for not less than thirty-five hours each week, a qualified veteran with-
10 in the state. The taxpayer may claim the credit in the year in which
11 the qualified veteran completes one year of employment by the taxpayer.
12 If the taxpayer claims the credit allowed under this subdivision, the
13 taxpayer may not use the hiring of a qualified veteran that is the basis
14 for this credit in the basis of any other credit allowed under this
15 article.
16 (b) Qualified veteran. A qualified veteran is an individual:
17 (1) who served on active duty in the United States army, navy, air
18 force, marine corps, coast guard or the reserves thereof, or who served
19 in active military service of the United States as a member of the army
20 national guard, air national guard, New York guard or New York naval
21 militia; who was released from active duty by general or honorable
22 discharge after September eleventh, two thousand one;
23 (2) who commences employment by the qualified taxpayer on or after
24 January first, two thousand fourteen, and before January first, two
25 thousand [eighteen] twenty; and
26 (3) who certifies by signed affidavit, under penalty of perjury, that
27 he or she has not been employed for thirty-five or more hours during any
28 week in the one hundred eighty day period immediately prior to his or
29 her employment by the taxpayer.
30 § 2. Paragraphs 1 and 2 of subsection (a-2) of section 606 of the tax
31 law, as amended by section 2 of part I of chapter 60 of the laws of
32 2016, are amended to read as follows:
33 (1) Allowance of credit. For taxable years beginning on or after Janu-
34 ary first, two thousand fifteen and before January first, two thousand
35 [nineteen] twenty-one, a taxpayer shall be allowed a credit, to be
36 computed as provided in this subsection, against the tax imposed by this
37 article, for hiring and employing, for not less than one year and for
38 not less than thirty-five hours each week, a qualified veteran within
39 the state. The taxpayer may claim the credit in the year in which the
40 qualified veteran completes one year of employment by the taxpayer. If
41 the taxpayer claims the credit allowed under this subsection, the
42 taxpayer may not use the hiring of a qualified veteran that is the basis
43 for this credit in the basis of any other credit allowed under this
44 article.
45 (2) Qualified veteran. A qualified veteran is an individual:
46 (A) who served on active duty in the United States army, navy, air
47 force, marine corps, coast guard or the reserves thereof, or who served
48 in active military service of the United States as a member of the army
49 national guard, air national guard, New York guard or New York naval
50 militia; who was released from active duty by general or honorable
51 discharge after September eleventh, two thousand one;
52 (B) who commences employment by the qualified taxpayer on or after
53 January first, two thousand fourteen, and before January first, two
54 thousand [eighteen] twenty; and
55 (C) who certifies by signed affidavit, under penalty of perjury, that
56 he or she has not been employed for thirty-five or more hours during any
S. 7509--C 22 A. 9509--C
1 week in the one hundred eighty day period immediately prior to his or
2 her employment by the taxpayer.
3 § 3. Paragraphs 1 and 2 of subdivision (g-1) of section 1511 of the
4 tax law, as amended by section 3 of part I of chapter 60 of the laws of
5 2016, are amended to read as follows:
6 (1) Allowance of credit. For taxable years beginning on or after Janu-
7 ary first, two thousand fifteen and before January first, two thousand
8 [nineteen] twenty-one, a taxpayer shall be allowed a credit, to be
9 computed as provided in this subdivision, against the tax imposed by
10 this article, for hiring and employing, for not less than one year and
11 for not less than thirty-five hours each week, a qualified veteran with-
12 in the state. The taxpayer may claim the credit in the year in which
13 the qualified veteran completes one year of employment by the taxpayer.
14 If the taxpayer claims the credit allowed under this subdivision, the
15 taxpayer may not use the hiring of a qualified veteran that is the basis
16 for this credit in the basis of any other credit allowed under this
17 article.
18 (2) Qualified veteran. A qualified veteran is an individual:
19 (A) who served on active duty in the United States army, navy, air
20 force, marine corps, coast guard or the reserves thereof, or who served
21 in active military service of the United States as a member of the army
22 national guard, air national guard, New York guard or New York naval
23 militia; who was released from active duty by general or honorable
24 discharge after September eleventh, two thousand one;
25 (B) who commences employment by the qualified taxpayer on or after
26 January first, two thousand fourteen, and before January first, two
27 thousand [eighteen] twenty; and
28 (C) who certifies by signed affidavit, under penalty of perjury, that
29 he or she has not been employed for thirty-five or more hours during any
30 week in the one hundred eighty day period immediately prior to his or
31 her employment by the taxpayer.
32 § 4. This act shall take effect immediately.
33 PART R
34 Section 1. Subdivision (c) of section 25-a of the labor law, as
35 amended by section 1 of part AA of chapter 56 of the laws of 2015, is
36 amended to read as follows:
37 (c) A qualified employer shall be entitled to a tax credit equal to
38 (1) [five] seven hundred fifty dollars per month for up to six months
39 for each qualified employee the employer employs in a full-time job or
40 [two] three hundred [fifty] seventy-five dollars per month for up to six
41 months for each qualified employee the employer employs in a part-time
42 job of at least twenty hours per week or ten hours per week when the
43 qualified employee is enrolled in high school full-time, (2) [one thou-
44 sand] fifteen hundred dollars for each qualified employee who is
45 employed for at least an additional six consecutive months by the quali-
46 fied employer in a full-time job or [five] seven hundred fifty dollars
47 for each qualified employee who is employed for at least an additional
48 six consecutive months by the qualified employer in a part-time job of
49 at least twenty hours per week or ten hours per week when the qualified
50 employee is enrolled in high school full-time, and (3) an additional
51 [one thousand] fifteen hundred dollars for each qualified employee who
52 is employed for at least an additional year after the [first year of the
53 employee's employment] completion of the time periods and satisfaction
54 of the conditions set forth in paragraphs one and two of this subdivi-
S. 7509--C 23 A. 9509--C
1 sion by the qualified employer in a full-time job or [five] seven
2 hundred fifty dollars for each qualified employee who is employed for at
3 least an additional year after the [first year of the employee's employ-
4 ment] completion of the time periods and satisfaction of the conditions
5 set forth in paragraphs one and two of this subdivision by the qualified
6 employer in a part-time job of at least twenty hours per week or ten
7 hours per week when the qualified employee is enrolled in high school
8 full time. The tax credits shall be claimed by the qualified employer as
9 specified in subdivision thirty-six of section two hundred ten-B and
10 subsection (tt) of section six hundred six of the tax law.
11 § 2. Subdivisions (d), (e) and (f) of section 25-a of the labor law,
12 subdivisions (d) and (e) as amended by section 1 of subpart A of part N
13 of chapter 59 of the laws of 2017 and subdivision (f) as amended by
14 section 1 of part AA of chapter 56 of the laws of 2015, are amended to
15 read as follows:
16 (d) To participate in the program established under this section, an
17 employer must submit an application (in a form prescribed by the commis-
18 sioner) to the commissioner after January first, two thousand twelve but
19 no later than November thirtieth, two thousand twelve for program one,
20 after January first, two thousand fourteen but no later than November
21 thirtieth, two thousand fourteen for program two, after January first,
22 two thousand fifteen but no later than November thirtieth, two thousand
23 fifteen for program three, after January first, two thousand sixteen but
24 no later than November thirtieth, two thousand sixteen for program four,
25 after January first, two thousand seventeen but no later than November
26 thirtieth, two thousand seventeen for program five, after January first,
27 two thousand eighteen but no later than November thirtieth, two thousand
28 eighteen for program six, after January first, two thousand nineteen but
29 no later than November thirtieth, two thousand nineteen for program
30 seven, after January first, two thousand twenty but no later than Novem-
31 ber thirtieth, two thousand twenty for program eight, after January
32 first, two thousand twenty-one but no later than November thirtieth, two
33 thousand twenty-one for program nine, and after January first, two thou-
34 sand twenty-two but no later than November thirtieth, two thousand twen-
35 ty-two for program ten. The qualified employees must start their employ-
36 ment on or after January first, two thousand twelve but no later than
37 December thirty-first, two thousand twelve for program one, on or after
38 January first, two thousand fourteen but no later than December thirty-
39 first, two thousand fourteen for program two, on or after January first,
40 two thousand fifteen but no later than December thirty-first, two thou-
41 sand fifteen for program three, on or after January first, two thousand
42 sixteen but no later than December thirty-first, two thousand sixteen
43 for program four, on or after January first, two thousand seventeen but
44 no later than December thirty-first, two thousand seventeen for program
45 five, on or after January first, two thousand eighteen but no later than
46 December thirty-first, two thousand eighteen for program six, on or
47 after January first, two thousand nineteen but no later than December
48 thirty-first, two thousand nineteen for program seven, on or after Janu-
49 ary first, two thousand twenty but no later than December thirty-first,
50 two thousand twenty for program eight, on or after January first, two
51 thousand twenty-one but no later than December thirty-first, two thou-
52 sand twenty-one for program nine, and on or after January first, two
53 thousand twenty-two but no later than December thirty-first, two thou-
54 sand twenty-two for program ten. [The commissioner shall establish
55 guidelines and criteria that specify requirements for employers to
56 participate in the program including criteria for certifying qualified
S. 7509--C 24 A. 9509--C
1 employees, ensuring that the process established will minimize any undue
2 delay in issuing the certificate of eligibility. Any regulations that
3 the commissioner determines are necessary may be adopted on an emergency
4 basis notwithstanding anything to the contrary in section two hundred
5 two of the state administrative procedure act. Such requirements may
6 include the types of industries that the employers are engaged in. The
7 commissioner may give preference to employers that are engaged in demand
8 occupations or industries, or in regional growth sectors, including but
9 not limited to those identified by the regional economic development
10 councils, such as clean energy, healthcare, advanced manufacturing and
11 conservation. In addition, the commissioner shall give preference to
12 employers who offer advancement and employee benefit packages to the
13 qualified individuals.] As part of such application, an employer must:
14 (1) agree to allow the department of taxation and finance to share its
15 tax information with the commissioner. However, any information shared
16 as a result of this agreement shall not be available for disclosure or
17 inspection under the state freedom of information law, and
18 (2) allow the commissioner and its agents and the department of taxa-
19 tion and finance and its agents access to any and all books and records
20 of employers the commissioner may require to monitor compliance.
21 (e) If, after reviewing the application submitted by an employer, the
22 commissioner determines that such employer is eligible to participate in
23 the program established under this section, the commissioner shall issue
24 the employer a preliminary certificate of eligibility that establishes
25 the employer as a qualified employer. The preliminary certificate of
26 eligibility shall specify the maximum amount of tax credit that the
27 employer [will] may be allowed to claim and the program year under which
28 it [can] may be claimed. The maximum amount of tax credit the employer
29 is allowed to claim shall be computed as prescribed in subdivision (c)
30 of this section.
31 (f) The commissioner shall annually publish a report. Such report must
32 contain the names and addresses of any employer issued a preliminary
33 certificate of eligibility under this section, [and] the [maximum]
34 amount of New York youth works tax credit allowed to the qualified
35 employer as specified on [such] an annual final certificate of [eligi-
36 bility] tax credit and any other information as determined by the
37 commissioner.
38 § 3. Section 25-a of the labor law is amended by adding three new
39 subdivisions (e-1), (e-2) and (e-3) to read as follows:
40 (e-1)(1) To receive an annual final certificate of tax credit, the
41 qualified employer must annually submit, on or before January thirty-
42 first of the calendar year subsequent to the payment of wages paid to an
43 eligible employee, a report to the commissioner, in a form prescribed by
44 the commissioner. The report must demonstrate that the employer has
45 satisfied all eligibility requirements and provided all the information
46 necessary for the commissioner to compute an actual amount of credit
47 allowed.
48 (2) After reviewing the report and finding it sufficient, the commis-
49 sioner shall issue an annual final certificate of tax credit. Such
50 certificate shall include, in addition to any other information the
51 commissioner determines is necessary, the following information:
52 (i) The name and employer identification number of the qualified
53 employer;
54 (ii) The program year for the corresponding credit award;
55 (iii) The actual amount of credit to which the qualified employer is
56 entitled for that calendar year or the fiscal year in which the annual
S. 7509--C 25 A. 9509--C
1 final certificate is issued, which actual amount cannot exceed the
2 amount of credit listed on the preliminary certificate but may be less
3 than such amount; and
4 (iv) A unique certificate number identifying the annual final certif-
5 icate of tax credit.
6 (e-2) In determining the amount of credit for purposes of the annual
7 final certificate of tax credit, the portion of the credit described in
8 paragraph one of subdivision (c) of this section shall be allowed for
9 the calendar year in which the wages are paid to the qualified employee,
10 the portion of the credit described in paragraph two of subdivision (c)
11 of this section shall be allowed for the calendar year in which the
12 additional six consecutive month period ends, and the portion of the
13 credit described in paragraph three of subdivision (c) of this section
14 shall be allowed for the calendar year in which the additional year of
15 consecutive employment ends after the completion of the time periods and
16 satisfaction of the conditions set forth in paragraphs one and two of
17 subdivision (c) of this section. If the qualified employer's taxable
18 year is a calendar year, the employer shall be entitled to claim the
19 credit as calculated on the annual final certificate of tax credit on
20 the calendar year return for which the annual final certificate of tax
21 credit was issued. If the qualified employer's taxable year is a fiscal
22 year, the employer shall be entitled to claim the credit as calculated
23 on the annual final certificate of tax credit on the return for the
24 fiscal year that encompasses the date on which the annual final certif-
25 icate of tax credit is issued.
26 (e-3) The commissioner shall establish guidelines and criteria that
27 specify requirements for employers to participate in the program includ-
28 ing criteria for certifying qualified employees, and issuing the prelim-
29 inary certificate of eligibility and annual final certificate of tax
30 credit. Such requirements may include the types of industries that the
31 employers are engaged in. The commissioner may give preference to
32 employers that are engaged in demand occupations or industries, or in
33 regional growth sectors, including but not limited to those identified
34 by the regional economic development councils, such as clean energy,
35 healthcare, advanced manufacturing and conservation. In addition, the
36 commissioner shall give preference to employers who offer advancement
37 and employee benefit packages to the qualified individuals.
38 § 4. Paragraph (a) of subdivision 36 of section 210-B of the tax law,
39 as amended by section 2 of part AA of chapter 56 of the laws of 2015, is
40 amended to read as follows:
41 (a) A taxpayer that has been certified by the commissioner of labor as
42 a qualified employer pursuant to section twenty-five-a of the labor law
43 shall be allowed a credit against the tax imposed by this article equal
44 to (i) [five] seven hundred fifty dollars per month for up to six months
45 for each qualified employee the employer employs in a full-time job or
46 [two] three hundred [fifty] seventy-five dollars per month for up to six
47 months for each qualified employee the employer employs in a part-time
48 job of at least twenty hours per week or ten hours per week when the
49 qualified employee is enrolled in high school full-time, (ii) [one thou-
50 sand] fifteen hundred dollars for each qualified employee who is
51 employed for at least an additional six consecutive months by the quali-
52 fied employer in a full-time job or [five] seven hundred fifty dollars
53 for each qualified employee who is employed for at least an additional
54 six consecutive months by the qualified employer in a part-time job of
55 at least twenty hours per week or ten hours per week when the qualified
56 employee is enrolled in high school full-time, and (iii) an additional
S. 7509--C 26 A. 9509--C
1 [one thousand] fifteen hundred dollars for each qualified employee who
2 is employed for at least an additional year after the [first year of the
3 employee's employment] completion of the time periods and satisfaction
4 of the conditions set forth in subparagraphs (i) and (ii) of this para-
5 graph by the qualified employer in a full-time job or [five] seven
6 hundred fifty dollars for each qualified employee who is employed for at
7 least an additional year after the [first year of the employee's employ-
8 ment] completion of the time periods and satisfaction of the conditions
9 set forth in subparagraphs (i) and (ii) of this paragraph by the quali-
10 fied employer in a part-time job of at least twenty hours per week or
11 ten hours per week when the qualified employee is enrolled in high
12 school full-time. For purposes of this subdivision, the term "qualified
13 employee" shall have the same meaning as set forth in subdivision (b) of
14 section twenty-five-a of the labor law. The portion of the credit
15 described in subparagraph (i) of this paragraph shall be allowed for the
16 taxable year in which the wages are paid to the qualified employee, the
17 portion of the credit described in subparagraph (ii) of this paragraph
18 shall be allowed in the taxable year in which the additional six month
19 period ends, and the portion of the credit described in subparagraph
20 (iii) of this paragraph shall be allowed in the taxable year in which
21 the additional year after the first year of employment ends.
22 § 5. Paragraph (a) of subdivision 36 of section 210-B of the tax law,
23 as amended by section four of this act, is amended to read as follows:
24 (a) A taxpayer that has been certified by the commissioner of labor as
25 a qualified employer pursuant to section twenty-five-a of the labor law
26 and received an annual final certificate of tax credit from such commis-
27 sioner shall be allowed a credit against the tax imposed by this article
28 equal to [(i) seven hundred fifty dollars per month for up to six months
29 for each qualified employee the employer employs in a full-time job or
30 three hundred seventy-five dollars per month for up to six months for
31 each qualified employee the employer employs in a part-time job of at
32 least twenty hours per week or ten hours per week when the qualified
33 employee is enrolled in high school full-time, (ii) fifteen hundred
34 dollars for each qualified employee who is employed for at least an
35 additional six consecutive months by the qualified employer in a full-
36 time job or seven hundred fifty dollars for each qualified employee who
37 is employed for at least an additional six consecutive months by the
38 qualified employer in a part-time job of at least twenty hours per week
39 or ten hours per week when the qualified employee is enrolled in high
40 school full-time, and (iii) an additional fifteen hundred dollars for
41 each qualified employee who is employed for at least an additional year
42 after the completion of the time periods and satisfaction of the condi-
43 tions set forth in subparagraphs (i) and (ii) of this paragraph by the
44 qualified employer in a full-time job or seven hundred fifty dollars for
45 each qualified employee who is employed for at least an additional year
46 after the completion of the time periods and satisfaction of the condi-
47 tions set forth in subparagraphs (i) and (ii) of this paragraph by the
48 qualified employer in a part-time job of at least twenty hours per week
49 or ten hours per week when the qualified employee is enrolled in high
50 school full-time. For purposes of this subdivision, the term "qualified
51 employee" shall have the same meaning as set forth in subdivision (b) of
52 section twenty-five-a of the labor law. The portion of the credit
53 described in subparagraph (i) of this paragraph shall be allowed for the
54 taxable year in which the wages are paid to the qualified employee, the
55 portion of the credit described in subparagraph (ii) of this paragraph
56 shall be allowed in the taxable year in which the additional six month
S. 7509--C 27 A. 9509--C
1 period ends, and the portion of the credit described in subparagraph
2 (iii) of this paragraph shall be allowed in the taxable year in which
3 the additional year after the first year of employment ends] the amount
4 listed on the annual final certificate of tax credit issued by the
5 commissioner of labor pursuant to section twenty-five-a of the labor
6 law. If the qualified employer's taxable year is a calendar year, the
7 employer shall be entitled to claim the credit as calculated on the
8 annual final certificate of tax credit on the calendar year return for
9 which the annual final certificate of tax credit was issued. If the
10 qualified employer's taxable year is a fiscal year, the employer shall
11 be entitled to claim the credit as calculated on the annual final
12 certificate of tax credit on the return for the fiscal year that encom-
13 passes the date on which the annual final certificate of tax credit is
14 issued. For the purposes of this subdivision, the term "qualified
15 employee" shall have the same meaning as set forth in subdivision (b) of
16 section twenty-five-a of the labor law.
17 § 6. Paragraph (c) of subdivision 36 of section 210-B of the tax law,
18 as added by section 17 of part A of chapter 59 of the laws of 2014, is
19 amended to read as follows:
20 (c) The taxpayer [may] shall be required to attach to its tax return
21 its annual final certificate of [eligibility] tax credit issued by the
22 commissioner of labor pursuant to section twenty-five-a of the labor
23 law. In no event shall the taxpayer be allowed a credit greater than the
24 amount of the credit listed on the annual final certificate of [eligi-
25 bility] tax credit. Notwithstanding any provision of this chapter to
26 the contrary, the commissioner and the commissioner's designees may
27 release the names and addresses of any taxpayer claiming this credit and
28 the amount of the credit earned by the taxpayer. Provided, however, if
29 a taxpayer claims this credit because it is a member of a limited
30 liability company or a partner in a partnership, only the amount of
31 credit earned by the entity and not the amount of credit claimed by the
32 taxpayer may be released.
33 § 7. Paragraph 1 of subsection (tt) of section 606 of the tax law, as
34 amended by section 3 of part AA of chapter 56 of the laws of 2015, is
35 amended to read as follows:
36 (1) A taxpayer that has been certified by the commissioner of labor as
37 a qualified employer pursuant to section twenty-five-a of the labor law
38 shall be allowed a credit against the tax imposed by this article equal
39 to (A) [five] seven hundred fifty dollars per month for up to six months
40 for each qualified employee the employer employs in a full-time job or
41 [two] three hundred [fifty] seventy-five dollars per month for up to six
42 months for each qualified employee the employer employs in a part-time
43 job of at least twenty hours per week or ten hours per week when the
44 qualified employee is enrolled in high school full-time, and (B) [one
45 thousand] fifteen hundred dollars for each qualified employee who is
46 employed for at least an additional six consecutive months by the quali-
47 fied employer in a full-time job or [five] seven hundred fifty dollars
48 for each qualified employee who is employed for at least an additional
49 six consecutive months by the qualified employer in a part-time job of
50 at least twenty hours per week or ten hours per week when the qualified
51 employee is enrolled in high school full-time, and (C) an additional
52 [one thousand] fifteen hundred dollars for each qualified employee who
53 is employed for at least an additional year after the [first year of the
54 employee's employment] completion of the time periods and satisfaction
55 of the conditions set forth in subparagraphs A and B of this subsection
56 by the qualified employer in a full-time job or [five] seven hundred
S. 7509--C 28 A. 9509--C
1 fifty dollars for each qualified employee who is employed for at least
2 an additional year after the [first year of the employee's employment]
3 completion of the time periods and satisfaction of the conditions set
4 forth in subparagraphs A and B of this subsection by the qualified
5 employer in a part-time job of at least twenty hours per week or ten
6 hours per week when the qualified employee is enrolled in high school
7 full-time. A taxpayer that is a partner in a partnership, member of a
8 limited liability company or shareholder in an S corporation that has
9 been certified by the commissioner of labor as a qualified employer
10 pursuant to section twenty-five-a of the labor law shall be allowed its
11 pro rata share of the credit earned by the partnership, limited liabil-
12 ity company or S corporation. For purposes of this subsection, the term
13 "qualified employee" shall have the same meaning as set forth in subdi-
14 vision (b) of section twenty-five-a of the labor law. The portion of the
15 credit described in subparagraph (A) of this paragraph shall be allowed
16 for the taxable year in which the wages are paid to the qualified
17 employee, the portion of the credit described in subparagraph (B) of
18 this paragraph shall be allowed in the taxable year in which the addi-
19 tional six month period ends, and the portion of the credit described in
20 subparagraph (C) of this paragraph shall be allowed in the taxable year
21 in which the additional year after the first year of employment ends.
22 § 8. Paragraph 1 of subsection (tt) of section 606 of the tax law, as
23 amended by section seven of this act, is amended to read as follows:
24 (1) A taxpayer that has been certified by the commissioner of labor as
25 a qualified employer pursuant to section twenty-five-a of the labor law
26 and received an annual final certificate of tax credit from such commis-
27 sioner shall be allowed a credit against the tax imposed by this article
28 equal to [(A) seven hundred fifty dollars per month for up to six months
29 for each qualified employee the employer employs in a full-time job or
30 three hundred seventy-five dollars per month for up to six months for
31 each qualified employee the employer employs in a part-time job of at
32 least twenty hours per week or ten hours per week when the qualified
33 employee is enrolled in high school full-time, and (B) fifteen hundred
34 dollars for each qualified employee who is employed for at least an
35 additional six consecutive months by the qualified employer in a full-
36 time job or seven hundred fifty dollars for each qualified employee who
37 is employed for at least an additional six consecutive months by the
38 qualified employer in a part-time job of at least twenty hours per week
39 or ten hours per week when the qualified employee is enrolled in high
40 school full-time, and (C) an additional fifteen hundred dollars for each
41 qualified employee who is employed for at least an additional year after
42 the completion of the time periods and satisfaction of the conditions
43 set forth in subparagraphs A and B of this subsection by the qualified
44 employer in a full-time job or seven hundred fifty dollars for each
45 qualified employee who is employed for at least an additional year after
46 the completion of the time periods and satisfaction of the conditions
47 set forth in subparagraphs A and B of this subsection by the qualified
48 employer in a part-time job of at least twenty hours per week or ten
49 hours per week when the qualified employee is enrolled in high school
50 full-time] the amount listed on the annual final certificate of tax
51 credit issued by the commissioner of labor pursuant to section twenty-
52 five-a of the labor law. A taxpayer that is a partner in a partnership,
53 member of a limited liability company or shareholder in an S corporation
54 that has [been certified by] received its annual final certificate of
55 tax credit from the commissioner of labor as a qualified employer pursu-
56 ant to section twenty-five-a of the labor law shall be allowed its pro
S. 7509--C 29 A. 9509--C
1 rata share of the credit earned by the partnership, limited liability
2 company or S corporation. [For purposes of this subsection, the term
3 "qualified employee" shall have the same meaning as set forth in subdi-
4 vision (b) of section twenty-five-a of the labor law. The portion of the
5 credit described in subparagraph (A) of this paragraph shall be allowed
6 for the taxable year in which the wages are paid to the qualified
7 employee, the portion of the credit described in subparagraph (B) of
8 this paragraph shall be allowed in the taxable year in which the addi-
9 tional six month period ends, and the portion of the credit described in
10 subparagraph (C) of this paragraph shall be allowed in the taxable year
11 in which the additional year after the first year of employment ends.]
12 If the qualified employer's taxable year is a calendar year, the employ-
13 er shall be entitled to claim the credit as calculated on the annual
14 final certificate of tax credit on the calendar year return for which
15 the annual final certificate of tax credit was issued. If the qualified
16 employer's taxable year is a fiscal year, the employer shall be entitled
17 to claim the credit as calculated on the annual final certificate of tax
18 credit on the return for the fiscal year that encompasses the date on
19 which the annual final certificate of tax credit is issued. For the
20 purposes of this subsection, the term "qualified employee" shall have
21 the same meaning as set forth in subdivision (b) of section
22 twenty-five-a of the labor law.
23 § 9. Paragraph 3 of subsection (tt) of section 606 of the tax law, as
24 added by section 3 of part D of chapter 56 of the laws of 2011, is
25 amended to read as follows:
26 (3) The taxpayer [may] shall be required to attach to its tax return
27 its annual final certificate of [eligibility] tax credit issued by the
28 commissioner of labor pursuant to section twenty-five-a of the labor
29 law. In no event shall the taxpayer be allowed a credit greater than the
30 amount of the credit listed on the annual final certificate of [eligi-
31 bility] tax credit. Notwithstanding any provision of this chapter to the
32 contrary, the commissioner and the commissioner's designees may release
33 the names and addresses of any taxpayer claiming this credit and the
34 amount of the credit earned by the taxpayer. Provided, however, if a
35 taxpayer claims this credit because it is a member of a limited liabil-
36 ity company, a partner in a partnership, or a shareholder in a subchap-
37 ter S corporation, only the amount of credit earned by the entity and
38 not the amount of credit claimed by the taxpayer may be released.
39 § 10. This act shall take effect immediately, provided however that
40 (i) section one of this act shall apply to tax years beginning on or
41 after January 1, 2018; (ii) sections four and seven of this act shall
42 apply to tax years beginning on or after January 1, 2018 and before
43 January 1, 2019; and (iii) sections two, three, five, six, eight, and
44 nine of this act shall take effect January 1, 2019 and shall apply to
45 tax years beginning on or after January 1, 2019.
46 PART S
47 Intentionally Omitted
48 PART T
49 Intentionally Omitted
50 PART U
S. 7509--C 30 A. 9509--C
1 Intentionally Omitted
2 PART V
3 Intentionally Omitted
4 PART W
5 Section 1. Subdivision (f) of section 1115 of the tax law, as amended
6 by chapter 205 of the laws of 1968, is amended to read as follows:
7 (f) (1) Services rendered by a veterinarian licensed and registered as
8 required by the education law which constitute the practice of veteri-
9 nary medicine as defined in said law, including hospitalization for
10 which no separate boarding charge is made, shall not be subject to tax
11 under paragraph (3) of subdivision (c) of section eleven hundred five,
12 but the exemption allowed by this subdivision shall not apply to other
13 services provided by a veterinarian to pets and other animals, includ-
14 ing, but not limited to, boarding, grooming and clipping. Articles of
15 tangible personal property designed for use in some manner relating to
16 domestic animals or poultry, when sold by such a veterinarian, shall not
17 be subject to tax under subdivision (a) of section eleven hundred five
18 or under section eleven hundred ten. However, the sale of any such arti-
19 cles of tangible personal property to a veterinarian shall not be deemed
20 a sale for resale within the meaning of [pargraph] paragraph (4) of
21 subdivision (b) of section eleven hundred one and shall not be exempt
22 from retail sales tax.
23 (2) Drugs or medicine sold to or used by a veterinarian for use in
24 rendering services that are exempt pursuant to paragraph one of this
25 subdivision to livestock or poultry used in the production for sale of
26 tangible personal property by farming, or sold to a person qualifying
27 for the exemption provided for in paragraph six of subdivision (a) of
28 this section for use by such person on such livestock or poultry.
29 § 2. Subdivision (a) of section 1119 of the tax law, as amended by
30 chapter 686 of the laws of 1986 and as further amended by section 15 of
31 part GG of chapter 63 of the laws of 2000, is amended to read as
32 follows:
33 (a) Subject to the conditions and limitations provided for herein, a
34 refund or credit shall be allowed for a tax paid pursuant to subdivision
35 (a) of section eleven hundred five or section eleven hundred ten (1) on
36 the sale or use of tangible personal property if the purchaser or user,
37 in the performance of a contract, later incorporates that tangible
38 personal property into real property located outside this state, (2) on
39 the sale or use of tangible personal property purchased in bulk, or any
40 portion thereof, which is stored and not used by the purchaser or user
41 within this state if that property is subsequently reshipped by such
42 purchaser or user to a point outside this state for use outside this
43 state, (3) on the sale to or use by a contractor or subcontractor of
44 tangible personal property if that property is used by him solely in the
45 performance of a pre-existing lump sum or unit price construction
46 contract, (4) on the sale or use within this state of tangible personal
47 property, not purchased for resale, if the use of such property in this
48 state is restricted to fabricating such property (including incorporat-
49 ing it into or assembling it with other tangible personal property),
50 processing, printing or imprinting such property and such property is
51 then shipped to a point outside this state for use outside this state,
52 [(5) on the sale to or use by a veterinarian of drugs or medicine if
S. 7509--C 31 A. 9509--C
1 such drugs or medicine are used by such veterinarian in rendering
2 services, which are exempt pursuant to subdivision (f) of section eleven
3 hundred fifteen of this chapter, to livestock or poultry used in the
4 production for sale of tangible personal property by farming or if such
5 drugs or medicine are sold to a person qualifying for the exemption
6 provided for in paragraph (6) of subdivision (a) of section eleven
7 hundred fifteen of this chapter for use by such person on such livestock
8 or poultry,] or (6) on the sale of tangible personal property purchased
9 for use in constructing, expanding or rehabilitating industrial or
10 commercial real property (other than property used or to be used exclu-
11 sively by one or more registered vendors primarily engaged in the retail
12 sale of tangible personal property) located in an area designated as an
13 empire zone pursuant to article eighteen-B of the general municipal law,
14 but only to the extent that such property becomes an integral component
15 part of the real property. (For the purpose of clause (3) of the preced-
16 ing sentence, the term "pre-existing lump sum or unit price construction
17 contract" shall mean a contract for the construction of improvements to
18 real property under which the amount payable to the contractor or
19 subcontractor is fixed without regard to the costs incurred by him in
20 the performance thereof, and which (i) was irrevocably entered into
21 prior to the date of the enactment of this article or the enactment of a
22 law increasing the rate of tax imposed under this article, or (ii)
23 resulted from the acceptance by a governmental agency of a bid accompa-
24 nied by a bond or other performance guaranty which was irrevocably
25 submitted prior to such date.) Where the tax on the sale or use of such
26 tangible personal property has been paid to the vendor, to qualify for
27 such refund or credit, such tangible personal property must be incorpo-
28 rated into real property as required in clause (1) above, reshipped as
29 required in clause (2) above, used in the manner described in clauses
30 (3), (4)[, (5)] and (6) above within three years after the date such tax
31 was payable to the tax commission by the vendor pursuant to section
32 eleven hundred thirty-seven. Where the tax on the sale or use of such
33 tangible personal property was paid by the applicant for the credit or
34 refund directly to the tax commission, to qualify for such refund or
35 credit, such tangible personal property must be incorporated into real
36 property as required in clause (1) above, reshipped as required in
37 clause (2) above, used in the manner described in clauses (3), (4)[,
38 (5)] and (6) above within three years after the date such tax was paya-
39 ble to the tax commission by such applicant pursuant to this article. An
40 application for a refund or credit pursuant to this section must be
41 filed with such commission within the time provided by subdivision (a)
42 of section eleven hundred thirty-nine. Such application shall be in such
43 form as the tax commission may prescribe. Where an application for cred-
44 it has been filed, the applicant may immediately take such credit on the
45 return which is due coincident with or immediately subsequent to the
46 time that he files his application for credit. However, the taking of
47 the credit on the return shall be deemed to be part of the application
48 for credit and shall be subject to the provisions in respect to applica-
49 tions for credit in section eleven hundred thirty-nine as provided in
50 subdivision (e) of such section. With respect to a sale or use described
51 in clause (3) above where a pre-existing lump sum or unit price
52 construction contract was irrevocably entered into prior to the date of
53 the enactment of this article or the bid accompanied by the performance
54 guaranty was irrevocably submitted to the governmental agency prior to
55 such date, the purchaser or user shall be entitled to a refund or credit
56 only of the amount by which the tax on such sale or use imposed under
S. 7509--C 32 A. 9509--C
1 this article plus any tax imposed under the authority of article twen-
2 ty-nine exceeds the amount computed by applying against such sale or use
3 the local rate of tax, if any, in effect at the time such contract was
4 entered into or such bid was submitted.
5 In the case of the enactment of a law increasing the rate of tax
6 imposed by this article, the purchaser or user shall be entitled only to
7 a refund or credit of the amount by which the increased tax on such sale
8 or use imposed under this article plus any tax imposed under the author-
9 ity of article twenty-nine exceeds the amount computed by applying
10 against such sale or use the state and local rates of tax in effect at
11 the time such contract was entered into or such bid was submitted.
12 § 3. This act shall take effect June 1, 2018, and shall apply to sales
13 made and uses occurring on and after such date.
14 PART X
15 Section 1. Subdivision 1 of section 1131 of the tax law, as amended by
16 chapter 576 of the laws of 1994, is amended to read as follows:
17 (1) "Persons required to collect tax" or "person required to collect
18 any tax imposed by this article" shall include: every vendor of tangible
19 personal property or services; every recipient of amusement charges; and
20 every operator of a hotel. Said terms shall also include any officer,
21 director or employee of a corporation or of a dissolved corporation, any
22 employee of a partnership, any employee or manager of a limited liabil-
23 ity company, or any employee of an individual proprietorship who as such
24 officer, director, employee or manager is under a duty to act for such
25 corporation, partnership, limited liability company or individual
26 proprietorship in complying with any requirement of this article, or has
27 so acted; and any member of a partnership or limited liability company.
28 Provided, however, that any person who is a vendor solely by reason of
29 clause (D) or (E) of subparagraph (i) of paragraph (8) of subdivision
30 (b) of section eleven hundred one of this article shall not be a "person
31 required to collect any tax imposed by this article" until twenty days
32 after the date by which such person is required to file a certificate of
33 registration pursuant to section eleven hundred thirty-four of this
34 part.
35 § 2. Subdivision (a) of section 1133 of the tax law, as amended by
36 chapter 621 of the laws of 1967, is amended to read as follows:
37 (a) (1) Except as otherwise provided in paragraph two of this subdivi-
38 sion and in section eleven hundred thirty-seven of this part, every
39 person required to collect any tax imposed by this article shall be
40 personally liable for the tax imposed, collected or required to be
41 collected under this article. Any such person shall have the same right
42 in respect to collecting the tax from his customer or in respect to
43 nonpayment of the tax by the customer as if the tax were a part of the
44 purchase price of the property or service, amusement charge or rent, as
45 the case may be, and payable at the same time; provided, however, that
46 the tax commission shall be joined as a party in any action or proceed-
47 ing brought to collect the tax.
48 (2) Notwithstanding any other provision of this article: (i) The
49 commissioner shall grant the relief described in subparagraph (iii) of
50 this paragraph to a limited partner of a limited partnership (but not a
51 partner of a limited liability partnership) or a member of a limited
52 liability company if such limited partner or member demonstrates to the
53 satisfaction of the commissioner that such limited partner's or member's
54 ownership interest and the percentage of the distributive share of the
S. 7509--C 33 A. 9509--C
1 profits and losses of such limited partnership or limited liability
2 company are each less than fifty percent, and such limited partner or
3 member was not under a duty to act for such limited partnership or
4 limited liability company in complying with any requirement of this
5 article. Provided, however, the commissioner may deny an application for
6 relief to any such limited partner or member who the commissioner finds
7 has acted on behalf of such limited partnership or limited liability
8 company in complying with any requirement of this article or has been
9 convicted of a crime provided in this chapter or who has a past-due
10 liability, as such term is defined in section one hundred seventy-one-v
11 of this chapter.
12 (ii) Such limited partner or member must submit an application for
13 relief, on a form prescribed by the commissioner, and the information
14 provided in such application must be true and complete in all material
15 respects. Providing materially false or fraudulent information on such
16 application shall disqualify such limited partner or member for the
17 relief described in subparagraph (iii) of this paragraph, shall void any
18 agreement with the commissioner with respect to such relief, and shall
19 result in such limited partner or member bearing strict liability for
20 the total amount of tax, interest and penalty owed by their respective
21 limited partnership or limited liability company pursuant to this subdi-
22 vision.
23 (iii) A limited partner of a limited partnership or member of a limit-
24 ed liability company, who meets the requirements set forth in this para-
25 graph and whose application for relief is approved by the commissioner,
26 shall be liable for the percentage of the original sales and use tax
27 liability of their respective limited partnership or limited liability
28 company that reflects such limited partner's or member's ownership
29 interest of distributive share of the profits and losses of such limited
30 partnership or limited liability company, whichever is higher. Such
31 original liability shall include any interest accrued thereon up to and
32 including the date of payment by such limited partner or member at the
33 underpayment rate set by the commissioner pursuant to section eleven
34 hundred forty-two of this part, and shall be reduced by the sum of any
35 payments made by (A) the limited partnership or limited liability compa-
36 ny; (B) any person required to collect tax not eligible for relief; and
37 (C) any person required to collect tax who was eligible for relief but
38 had not been approved for relief by the commissioner at the time such
39 payment was made. Provided, however, such limited partner or member
40 shall not be liable for any penalty owed by such limited partnership or
41 limited liability company or any other partner or member of such limited
42 partnership or limited liability company. Any payment made by a limited
43 partner or member pursuant to the provisions of this paragraph shall not
44 be credited against the liability of other limited partners or members
45 of their respective limited partnership or limited liability company who
46 are eligible for the same relief; provided, however that the sum of the
47 amounts owed by all of the persons required to collect tax of a limited
48 partnership or limited liability company shall not exceed the total
49 liability of such limited partnership or limited liability company.
50 § 3. This act shall take effect immediately.
51 PART Y
52 Intentionally Omitted
53 PART Z
S. 7509--C 34 A. 9509--C
1 Section 1. Section 2 of subpart R of part A of chapter 61 of the laws
2 of 2017, amending the tax law relating to extending the expiration of
3 the authorization to the county of Genesee to impose an additional one
4 percent of sales and compensating use taxes, is amended to read as
5 follows:
6 § 2. Notwithstanding any other provision of law to the contrary, the
7 one percent increase in sales and compensating use taxes authorized for
8 the county of Genesee until November 30, [2019] 2020 pursuant to clause
9 (20) of subparagraph (i) of the opening paragraph of section 1210 of the
10 tax law, as amended by section one of this act, shall be divided in the
11 same manner and proportion as the existing three percent sales and
12 compensating use taxes in such county are divided.
13 § 2. Section 2 of subpart Z of part A of chapter 61 of the laws of
14 2017, amending the tax law relating to the imposition of sales and
15 compensating use taxes by the county of Monroe, is amended to read as
16 follows:
17 § 2. Notwithstanding the provisions of subdivisions (b) and (c) of
18 section 1262 and section 1262-g of the tax law, net collections, as such
19 term is defined in section 1262 of the tax law, derived from the imposi-
20 tion of sales and compensating use taxes by the county of Monroe at the
21 additional rate of one percent as authorized pursuant to clause (25) of
22 subparagraph (i) of the opening paragraph of section 1210 of the tax
23 law, as amended by section one of this act, which are in addition to the
24 current net collections derived from the imposition of such taxes at the
25 three percent rate authorized by the opening paragraph of section 1210
26 of the tax law, shall be distributed and allocated as follows: for the
27 period of December 1, 2017 through November 30, [2019] 2020 in cash,
28 five percent to the school districts in the area of the county outside
29 the city of Rochester, three percent to the towns located within the
30 county, one and one-quarter percent to the villages located within the
31 county, and ninety and three-quarters percent to the city of Rochester
32 and county of Monroe. The amount of the ninety and three-quarters
33 percent to be distributed and allocated to the city of Rochester and
34 county of Monroe shall be distributed and allocated to each so that the
35 combined total distribution and allocation to each from the sales tax
36 revenues pursuant to sections 1262 and 1262-g of the tax law and this
37 section shall result in the same total amount being distributed and
38 allocated to the city of Rochester and county of Monroe. The amount so
39 distributed and allocated to the county shall be used for county
40 purposes. The foregoing cash payments to the school districts shall be
41 allocated on the basis of the enrolled public school pupils, thereof, as
42 such term is used in subdivision (b) of section 1262 of the tax law,
43 residing in the county of Monroe. The cash payments to the towns located
44 within the county of Monroe shall be allocated on the basis of the ratio
45 which the population of each town, exclusive of the population of any
46 village or portion thereof located within a town, bears to the total
47 population of the towns, exclusive of the population of the villages
48 located within such towns. The cash payments to the villages located
49 within the county shall be allocated on the basis of the ratio which the
50 population of each village bears to the total population of the villages
51 located within the county. The term population as used in this section
52 shall have the same meaning as used in subdivision (b) of section 1262
53 of the tax law.
54 § 3. Section 3 of subpart EE of part A of chapter 61 of the laws of
55 2017, amending the tax law relating to extending the authorization of
S. 7509--C 35 A. 9509--C
1 the county of Onondaga to impose an additional rate of sales and compen-
2 sating use taxes, is amended to read as follows:
3 § 3. Notwithstanding any contrary provision of law, net collections
4 from the additional one percent rate of sales and compensating use taxes
5 which may be imposed by the county of Onondaga during the period
6 commencing December 1, 2018 and ending November 30, [2019] 2020, pursu-
7 ant to the authority of section 1210 of the tax law, shall not be
8 subject to any revenue distribution agreement entered into under subdi-
9 vision (c) of section 1262 of the tax law, but shall be allocated and
10 distributed or paid, at least quarterly, as follows: (i) 1.58% to the
11 county of Onondaga for any county purpose; (ii) 97.79% to the city of
12 Syracuse; and (iii) .63% to the school districts in accordance with
13 subdivision (a) of section 1262 of the tax law.
14 § 4. Section 2 of subpart GG of part A of chapter 61 of the laws of
15 2017, amending the tax law relating to extending the authority of the
16 county of Orange to impose an additional rate of sales and compensating
17 use taxes, is amended to read as follows:
18 § 2. Notwithstanding subdivision (c) of section 1262 of the tax law,
19 net collections from any additional rate of sales and compensating use
20 taxes which may be imposed by the county of Orange during the period
21 commencing December 1, 2017, and ending November 30, [2019] 2020, pursu-
22 ant to the authority of section 1210 of the tax law, shall be paid to
23 the county of Orange and shall be used by such county solely for county
24 purposes and shall not be subject to any revenue distribution agreement
25 entered into pursuant to the authority of subdivision (c) of section
26 1262 of the tax law.
27 § 5. This act shall take effect immediately and shall be deemed to
28 have been in full force and effect on June 29, 2017.
29 PART AA
30 Intentionally Omitted
31 PART BB
32 Intentionally Omitted
33 PART CC
34 Intentionally Omitted
35 PART DD
36 Intentionally Omitted
37 PART EE
38 Section 1. Subdivision 1 of section 208 of the racing, pari-mutuel
39 wagering and breeding law, as amended by chapter 140 of the laws of
40 2008, is amended to read as follows:
41 1. In consideration of the franchise and in accordance with its fran-
42 chise agreement, the franchised corporation shall remit to the state,
43 each year, no later than April fifth, a franchise fee payment. The fran-
44 chise fee shall be calculated and equal to the lesser of paragraph (a)
45 or (b) of this subdivision as follows: (a) adjusted net income, includ-
46 ing all sources of audited generally accepted accounting principles net
S. 7509--C 36 A. 9509--C
1 income as of December thirty-first (i) plus the amount of depreciation
2 and amortization for such year as set forth on the statement of cash
3 flows (ii) less the amount received by the franchised corporation for
4 capital expenditures and (iii) less principal payments made for the
5 repayment of debt; or (b) operating cash which is defined as cash avail-
6 able on December thirty-first (i) which excludes all restricted cash
7 accounts, segregated accounts as per audited financial statements and
8 cash on hand needed to fund the on-track pari-mutuel operations through
9 the vault, (ii) less [forty-five] ninety days of operating expenses
10 pursuant to generally accepted accounting principles which shall be an
11 average calculated by dividing the current year's annual budget by the
12 number of days in such year and multiplying that number by [forty-five]
13 ninety.
14 § 2. An advisory committee shall be established within the New York
15 gaming commission comprised of individuals with demonstrated interest in
16 the performance of thoroughbred and standardbred race horses to review
17 the present structure, operations and funding of equine drug testing and
18 research conducted pursuant to article nine of the racing, pari-mutuel
19 wagering and breeding law. Members of the committee, who shall be
20 appointed by the governor, shall include but not be limited to a desig-
21 nee at the recommendation of each licensed or franchised thoroughbred
22 and standardbred racetrack, a designee at the recommendation of each
23 operating regional off-track betting corporation, a designee at the
24 recommendation of each recognized horsemen's organization at licensed or
25 franchised thoroughbred and standardbred racetracks, a designee at the
26 recommendation of both Morrisville State College and the Cornell Univer-
27 sity School of Veterinary Medicine, and two designees each at the recom-
28 mendation of the speaker of the assembly and temporary president of the
29 senate. The governor shall designate the chair from among the members
30 who shall serve as such at the pleasure of the governor. State agencies
31 shall cooperate with and assist the committee in the fulfillment of its
32 duties and may render informational, non-personnel services to the
33 committee within their respective functions as the committee may reason-
34 ably request. Recommendations shall be delivered to the temporary presi-
35 dent of the senate, speaker of the assembly and governor by December 1,
36 2018 regarding the future of such research, testing and funding.
37 Members of the board shall not be considered policymakers.
38 § 3. This act shall take effect immediately.
39 PART FF
40 Intentionally Omitted
41 PART GG
42 Section 1. Paragraph (a) of subdivision 1 of section 1003 of the
43 racing, pari-mutuel wagering and breeding law, as amended by section 1
44 of part OO of chapter 59 of the laws of 2017, is amended to read as
45 follows:
46 (a) Any racing association or corporation or regional off-track
47 betting corporation, authorized to conduct pari-mutuel wagering under
48 this chapter, desiring to display the simulcast of horse races on which
49 pari-mutuel betting shall be permitted in the manner and subject to the
50 conditions provided for in this article may apply to the commission for
51 a license so to do. Applications for licenses shall be in such form as
52 may be prescribed by the commission and shall contain such information
S. 7509--C 37 A. 9509--C
1 or other material or evidence as the commission may require. No license
2 shall be issued by the commission authorizing the simulcast transmission
3 of thoroughbred races from a track located in Suffolk county. The fee
4 for such licenses shall be five hundred dollars per simulcast facility
5 and for account wagering licensees that do not operate either a simul-
6 cast facility that is open to the public within the state of New York or
7 a licensed racetrack within the state, twenty thousand dollars per year
8 payable by the licensee to the commission for deposit into the general
9 fund. Except as provided in this section, the commission shall not
10 approve any application to conduct simulcasting into individual or group
11 residences, homes or other areas for the purposes of or in connection
12 with pari-mutuel wagering. The commission may approve simulcasting into
13 residences, homes or other areas to be conducted jointly by one or more
14 regional off-track betting corporations and one or more of the follow-
15 ing: a franchised corporation, thoroughbred racing corporation or a
16 harness racing corporation or association; provided (i) the simulcasting
17 consists only of those races on which pari-mutuel betting is authorized
18 by this chapter at one or more simulcast facilities for each of the
19 contracting off-track betting corporations which shall include wagers
20 made in accordance with section one thousand fifteen, one thousand
21 sixteen and one thousand seventeen of this article; provided further
22 that the contract provisions or other simulcast arrangements for such
23 simulcast facility shall be no less favorable than those in effect on
24 January first, two thousand five; (ii) that each off-track betting
25 corporation having within its geographic boundaries such residences,
26 homes or other areas technically capable of receiving the simulcast
27 signal shall be a contracting party; (iii) the distribution of revenues
28 shall be subject to contractual agreement of the parties except that
29 statutory payments to non-contracting parties, if any, may not be
30 reduced; provided, however, that nothing herein to the contrary shall
31 prevent a track from televising its races on an irregular basis primari-
32 ly for promotional or marketing purposes as found by the commission. For
33 purposes of this paragraph, the provisions of section one thousand thir-
34 teen of this article shall not apply. Any agreement authorizing an
35 in-home simulcasting experiment commencing prior to May fifteenth, nine-
36 teen hundred ninety-five, may, and all its terms, be extended until June
37 thirtieth, two thousand [eighteen] nineteen; provided, however, that any
38 party to such agreement may elect to terminate such agreement upon
39 conveying written notice to all other parties of such agreement at least
40 forty-five days prior to the effective date of the termination, via
41 registered mail. Any party to an agreement receiving such notice of an
42 intent to terminate, may request the commission to mediate between the
43 parties new terms and conditions in a replacement agreement between the
44 parties as will permit continuation of an in-home experiment until June
45 thirtieth, two thousand [eighteen] nineteen; and (iv) no in-home simul-
46 casting in the thoroughbred special betting district shall occur without
47 the approval of the regional thoroughbred track.
48 § 2. Subparagraph (iii) of paragraph d of subdivision 3 of section
49 1007 of the racing, pari-mutuel wagering and breeding law, as amended by
50 section 2 of part OO of chapter 59 of the laws of 2017, is amended to
51 read as follows:
52 (iii) Of the sums retained by a receiving track located in Westchester
53 county on races received from a franchised corporation, for the period
54 commencing January first, two thousand eight and continuing through June
55 thirtieth, two thousand [eighteen] nineteen, the amount used exclusively
56 for purses to be awarded at races conducted by such receiving track
S. 7509--C 38 A. 9509--C
1 shall be computed as follows: of the sums so retained, two and one-half
2 percent of the total pools. Such amount shall be increased or decreased
3 in the amount of fifty percent of the difference in total commissions
4 determined by comparing the total commissions available after July twen-
5 ty-first, nineteen hundred ninety-five to the total commissions that
6 would have been available to such track prior to July twenty-first,
7 nineteen hundred ninety-five.
8 § 3. The opening paragraph of subdivision 1 of section 1014 of the
9 racing, pari-mutuel wagering and breeding law, as amended by section 3
10 of part OO of chapter 59 of the laws of 2017, is amended to read as
11 follows:
12 The provisions of this section shall govern the simulcasting of races
13 conducted at thoroughbred tracks located in another state or country on
14 any day during which a franchised corporation is conducting a race meet-
15 ing in Saratoga county at Saratoga thoroughbred racetrack until June
16 thirtieth, two thousand [eighteen] nineteen and on any day regardless of
17 whether or not a franchised corporation is conducting a race meeting in
18 Saratoga county at Saratoga thoroughbred racetrack after June thirtieth,
19 two thousand [eighteen] nineteen. On any day on which a franchised
20 corporation has not scheduled a racing program but a thoroughbred racing
21 corporation located within the state is conducting racing, every off-
22 track betting corporation branch office and every simulcasting facility
23 licensed in accordance with section one thousand seven (that have
24 entered into a written agreement with such facility's representative
25 horsemen's organization, as approved by the commission), one thousand
26 eight, or one thousand nine of this article shall be authorized to
27 accept wagers and display the live simulcast signal from thoroughbred
28 tracks located in another state or foreign country subject to the
29 following provisions:
30 § 4. Subdivision 1 of section 1015 of the racing, pari-mutuel wagering
31 and breeding law, as amended by section 4 of part OO of chapter 59 of
32 the laws of 2017, is amended to read as follows:
33 1. The provisions of this section shall govern the simulcasting of
34 races conducted at harness tracks located in another state or country
35 during the period July first, nineteen hundred ninety-four through June
36 thirtieth, two thousand [eighteen] nineteen. This section shall super-
37 sede all inconsistent provisions of this chapter.
38 § 5. The opening paragraph of subdivision 1 of section 1016 of the
39 racing, pari-mutuel wagering and breeding law, as amended by section 5
40 of part OO of chapter 59 of the laws of 2017, is amended to read as
41 follows:
42 The provisions of this section shall govern the simulcasting of races
43 conducted at thoroughbred tracks located in another state or country on
44 any day during which a franchised corporation is not conducting a race
45 meeting in Saratoga county at Saratoga thoroughbred racetrack until June
46 thirtieth, two thousand [eighteen] nineteen. Every off-track betting
47 corporation branch office and every simulcasting facility licensed in
48 accordance with section one thousand seven that have entered into a
49 written agreement with such facility's representative horsemen's organ-
50 ization as approved by the commission, one thousand eight or one thou-
51 sand nine of this article shall be authorized to accept wagers and
52 display the live full-card simulcast signal of thoroughbred tracks
53 (which may include quarter horse or mixed meetings provided that all
54 such wagering on such races shall be construed to be thoroughbred races)
55 located in another state or foreign country, subject to the following
56 provisions; provided, however, no such written agreement shall be
S. 7509--C 39 A. 9509--C
1 required of a franchised corporation licensed in accordance with section
2 one thousand seven of this article:
3 § 6. The opening paragraph of section 1018 of the racing, pari-mutuel
4 wagering and breeding law, as amended by section 6 of part OO of chapter
5 59 of the laws of 2017, is amended to read as follows:
6 Notwithstanding any other provision of this chapter, for the period
7 July twenty-fifth, two thousand one through September eighth, two thou-
8 sand [seventeen] eighteen, when a franchised corporation is conducting a
9 race meeting within the state at Saratoga Race Course, every off-track
10 betting corporation branch office and every simulcasting facility
11 licensed in accordance with section one thousand seven (that has entered
12 into a written agreement with such facility's representative horsemen's
13 organization as approved by the commission), one thousand eight or one
14 thousand nine of this article shall be authorized to accept wagers and
15 display the live simulcast signal from thoroughbred tracks located in
16 another state, provided that such facility shall accept wagers on races
17 run at all in-state thoroughbred tracks which are conducting racing
18 programs subject to the following provisions; provided, however, no such
19 written agreement shall be required of a franchised corporation licensed
20 in accordance with section one thousand seven of this article.
21 § 7. Section 32 of chapter 281 of the laws of 1994, amending the
22 racing, pari-mutuel wagering and breeding law and other laws relating to
23 simulcasting, as amended by section 7 of part OO of chapter 59 of the
24 laws of 2017, is amended to read as follows:
25 § 32. This act shall take effect immediately and the pari-mutuel tax
26 reductions in section six of this act shall expire and be deemed
27 repealed on July 1, [2018] 2019; provided, however, that nothing
28 contained herein shall be deemed to affect the application, qualifica-
29 tion, expiration, or repeal of any provision of law amended by any
30 section of this act, and such provisions shall be applied or qualified
31 or shall expire or be deemed repealed in the same manner, to the same
32 extent and on the same date as the case may be as otherwise provided by
33 law; provided further, however, that sections twenty-three and twenty-
34 five of this act shall remain in full force and effect only until May 1,
35 1997 and at such time shall be deemed to be repealed.
36 § 8. Section 54 of chapter 346 of the laws of 1990, amending the
37 racing, pari-mutuel wagering and breeding law and other laws relating to
38 simulcasting and the imposition of certain taxes, as amended by section
39 8 of part OO of chapter 59 of the laws of 2017, is amended to read as
40 follows:
41 § 54. This act shall take effect immediately; provided, however,
42 sections three through twelve of this act shall take effect on January
43 1, 1991, and section 1013 of the racing, pari-mutuel wagering and breed-
44 ing law, as added by section thirty-eight of this act, shall expire and
45 be deemed repealed on July 1, [2018] 2019; and section eighteen of this
46 act shall take effect on July 1, 2008 and sections fifty-one and fifty-
47 two of this act shall take effect as of the same date as chapter 772 of
48 the laws of 1989 took effect.
49 § 9. Paragraph (a) of subdivision 1 of section 238 of the racing,
50 pari-mutuel wagering and breeding law, as amended by section 9 of part
51 OO of chapter 59 of the laws of 2017, is amended to read as follows:
52 (a) The franchised corporation authorized under this chapter to
53 conduct pari-mutuel betting at a race meeting or races run thereat shall
54 distribute all sums deposited in any pari-mutuel pool to the holders of
55 winning tickets therein, provided such tickets be presented for payment
56 before April first of the year following the year of their purchase,
S. 7509--C 40 A. 9509--C
1 less an amount which shall be established and retained by such fran-
2 chised corporation of between twelve to seventeen per centum of the
3 total deposits in pools resulting from on-track regular bets, and four-
4 teen to twenty-one per centum of the total deposits in pools resulting
5 from on-track multiple bets and fifteen to twenty-five per centum of the
6 total deposits in pools resulting from on-track exotic bets and fifteen
7 to thirty-six per centum of the total deposits in pools resulting from
8 on-track super exotic bets, plus the breaks. The retention rate to be
9 established is subject to the prior approval of the gaming commission.
10 Such rate may not be changed more than once per calendar quarter to be
11 effective on the first day of the calendar quarter. "Exotic bets" and
12 "multiple bets" shall have the meanings set forth in section five
13 hundred nineteen of this chapter. "Super exotic bets" shall have the
14 meaning set forth in section three hundred one of this chapter. For
15 purposes of this section, a "pick six bet" shall mean a single bet or
16 wager on the outcomes of six races. The breaks are hereby defined as the
17 odd cents over any multiple of five for payoffs greater than one dollar
18 five cents but less than five dollars, over any multiple of ten for
19 payoffs greater than five dollars but less than twenty-five dollars,
20 over any multiple of twenty-five for payoffs greater than twenty-five
21 dollars but less than two hundred fifty dollars, or over any multiple of
22 fifty for payoffs over two hundred fifty dollars. Out of the amount so
23 retained there shall be paid by such franchised corporation to the
24 commissioner of taxation and finance, as a reasonable tax by the state
25 for the privilege of conducting pari-mutuel betting on the races run at
26 the race meetings held by such franchised corporation, the following
27 percentages of the total pool for regular and multiple bets five per
28 centum of regular bets and four per centum of multiple bets plus twenty
29 per centum of the breaks; for exotic wagers seven and one-half per
30 centum plus twenty per centum of the breaks, and for super exotic bets
31 seven and one-half per centum plus fifty per centum of the breaks. For
32 the period June first, nineteen hundred ninety-five through September
33 ninth, nineteen hundred ninety-nine, such tax on regular wagers shall be
34 three per centum and such tax on multiple wagers shall be two and one-
35 half per centum, plus twenty per centum of the breaks. For the period
36 September tenth, nineteen hundred ninety-nine through March thirty-
37 first, two thousand one, such tax on all wagers shall be two and six-
38 tenths per centum and for the period April first, two thousand one
39 through December thirty-first, two thousand [eighteen] nineteen, such
40 tax on all wagers shall be one and six-tenths per centum, plus, in each
41 such period, twenty per centum of the breaks. Payment to the New York
42 state thoroughbred breeding and development fund by such franchised
43 corporation shall be one-half of one per centum of total daily on-track
44 pari-mutuel pools resulting from regular, multiple and exotic bets and
45 three per centum of super exotic bets provided, however, that for the
46 period September tenth, nineteen hundred ninety-nine through March thir-
47 ty-first, two thousand one, such payment shall be six-tenths of one per
48 centum of regular, multiple and exotic pools and for the period April
49 first, two thousand one through December thirty-first, two thousand
50 [eighteen] nineteen, such payment shall be seven-tenths of one per
51 centum of such pools.
52 § 10. This act shall take effect immediately.
53 PART HH
S. 7509--C 41 A. 9509--C
1 Section 1. Subdivision 4 of section 97-nnnn of the state finance law
2 is REPEALED.
3 § 2. Subdivisions 5 and 6 of section 97-nnnn of the state finance law
4 are renumbered subdivisions 4 and 5.
5 § 3. This act shall take effect April 1, 2018.
6 PART II
7 Intentionally Omitted
8 PART JJ
9 Section 1. Subsection (a) of section 614 of the tax law, as amended by
10 chapter 170 of the laws of 1994, is amended to read as follows:
11 (a) Unmarried individual. For taxable years beginning after nineteen
12 hundred ninety-six, the New York standard deduction of a resident indi-
13 vidual who is not married nor the head of a household nor a surviving
14 spouse nor an individual [whose federal exemption amount is zero] who is
15 claimed as a dependent by another New York state taxpayer shall be seven
16 thousand five hundred dollars; for taxable years beginning in nineteen
17 hundred ninety-six, such standard deduction shall be seven thousand four
18 hundred dollars; for taxable years beginning in nineteen hundred nine-
19 ty-five, such standard deduction shall be six thousand six hundred
20 dollars; and for taxable years beginning after nineteen hundred eighty-
21 nine and before nineteen hundred ninety-five, such standard deduction
22 shall be six thousand dollars.
23 § 2. Section 612 of the tax law is amended by adding two new
24 subsections (w) and (x) to read as follows:
25 (w) Alimony modifications. (1) In the case of applicable alimony or
26 separate maintenance payments, the following modifications shall apply:
27 (A) There shall be subtracted from federal adjusted gross income any
28 applicable alimony or separate maintenance payments made by the taxpayer
29 during the taxable year.
30 (B) There shall be added to federal adjusted gross income any applica-
31 ble alimony or separate maintenance payments received by the taxpayer
32 during the taxable year.
33 (2) (A) The term "alimony or separate maintenance payments" means
34 payments as defined under section seventy-one of the internal revenue
35 code in effect immediately prior to the enactment of Public Law 115-97.
36 (B) The term "applicable alimony or separate maintenance payments"
37 means payments made under an alimony or separation instrument (as
38 defined in section seventy-one of the internal revenue code in effect
39 immediately prior to the enactment of Public Law 115-97) that was
40 executed after December thirty-first, two thousand eighteen, and any
41 divorce or separation instrument executed on or before such date and
42 modified after such date if the modification expressly provides that the
43 amendments made by this section apply to such modification.
44 (x) Qualified moving expense reimbursement and moving expenses. (1) In
45 the case of applicable qualified moving expense reimbursement and moving
46 expenses, the following modifications shall apply:
47 (A) There shall be subtracted from federal adjusted gross income any
48 applicable qualified moving expense reimbursement received by the
49 taxpayer during the taxable year.
50 (B) There shall be subtracted from federal adjusted gross income any
51 applicable moving expenses paid by the taxpayer during the taxable year.
S. 7509--C 42 A. 9509--C
1 (2) Applicable qualified moving expense reimbursement and moving
2 expenses are those deductions as allowed by paragraph (g) of sections
3 one hundred thirty-two and section two hundred seventeen, respectfully,
4 of the internal revenue code immediately prior to the enactment of
5 Public Law 115-97.
6 § 3. Subsection (a) of section 615 of the tax law, as amended by
7 section 1 of part HH of chapter 57 of the laws of 2010, is amended to
8 read as follows:
9 (a) General. If federal taxable income of a resident individual is
10 determined by itemizing deductions or claiming the federal standard
11 deduction from his or her federal adjusted gross income, he or she may
12 elect to deduct his or her New York itemized deduction [in lieu of] or
13 claim his or her New York standard deduction. The New York itemized
14 deduction of a resident individual means the total amount of his or her
15 deductions from federal adjusted gross income allowed, other than feder-
16 al deductions for personal exemptions, as provided in the laws of the
17 United States for the taxable year, as such deductions existed imme-
18 diately prior to the enactment of Public Law 115-97 with the modifica-
19 tions specified in this section, except as provided for under
20 subsections (f) and (g) of this section.
21 § 4. Subdivision (a) of section 11-1714 of the administrative code of
22 the city of New York, as amended by chapter 170 of the laws of 1994, is
23 amended to read as follows:
24 (a) Unmarried individual. For taxable years beginning after nineteen
25 hundred ninety-six, the city standard deduction of a city resident indi-
26 vidual who is not married nor the head of a household nor a surviving
27 spouse nor an individual [whose federal exemption amount is zero] who is
28 claimed as a dependent by another New York state taxpayer shall be seven
29 thousand five hundred dollars; for taxable years beginning in nineteen
30 hundred ninety-six, such standard deduction shall be seven thousand four
31 hundred dollars; for taxable years beginning in nineteen hundred nine-
32 ty-five, such standard deduction shall be six thousand six hundred
33 dollars; and for taxable years beginning after nineteen hundred eighty-
34 nine and before nineteen hundred ninety-five, such standard deduction
35 shall be six thousand dollars.
36 § 5. Section 11-1712 of the administrative code of the city of New
37 York is amended by adding two new subdivisions (u) and (v) to read as
38 follows:
39 (u) Alimony modifications. (1) In the case of applicable alimony or
40 separate maintenance payments, the following modifications shall apply:
41 (A) There shall be subtracted from federal adjusted gross income any
42 applicable alimony or separate maintenance payments made by the taxpayer
43 during the taxable year.
44 (B) There shall be added to federal adjusted gross income any applica-
45 ble alimony or separate maintenance payments received by the taxpayer
46 during the taxable year.
47 (2) (A) The term "alimony or separate maintenance payments" means
48 payments as defined under section seventy-one of the internal revenue
49 code in effect immediately prior to the enactment of Public Law 115-97.
50 (B) The term "applicable alimony or separate maintenance payments"
51 means payments made under an alimony or separation instrument (as
52 defined in section seventy-one of the internal revenue code in effect
53 immediately prior to the enactment of Public Law 115-97) that was
54 executed after December thirty-first, two thousand eighteen, and any
55 divorce or separation instrument executed on or before such date and
S. 7509--C 43 A. 9509--C
1 modified after such date if the modification expressly provides that the
2 amendments made by this section apply to such modification.
3 (v) Qualified moving expense reimbursement and moving expenses. (1) In
4 the case of applicable qualified moving expense reimbursement and moving
5 expenses, the following modifications shall apply:
6 (A) There shall be subtracted from federal adjusted gross income any
7 applicable qualified moving expense reimbursement received by the
8 taxpayer during the taxable year.
9 (B) There shall be subtracted from federal adjusted gross income any
10 applicable moving expenses paid by the taxpayer during the taxable year.
11 (2) Applicable qualified moving expense reimbursement and moving
12 expenses are those deductions as allowed by paragraph (g) of section one
13 hundred thirty-two and section two hundred seventeen, respectfully, of
14 the internal revenue code immediately prior to the enactment of Public
15 Law 115-97.
16 § 6. Subdivision (a) of section 11-1715 of the administrative code of
17 the city of New York, as amended by section 5 of part HH of chapter 57
18 of the laws of 2010, is amended to read as follows:
19 (a) General. If federal taxable income of a city resident individual
20 is determined by itemizing deductions or claiming the federal standard
21 deduction from his or her federal adjusted gross income, such resident
22 individual may elect to deduct his or her city itemized deduction [in
23 lieu of] or claim his or her city standard deduction. The city itemized
24 deduction of a city resident individual means the total amount of his or
25 her deductions from federal adjusted gross income allowed, other than
26 federal deductions for personal exemptions, as provided in the laws of
27 the United States for the taxable year, as such deductions existed imme-
28 diately prior to the enactment of Public Law 115-97 with the modifica-
29 tions specified in this section, except as provided for under subdivi-
30 sions (f) and (g) of this section.
31 § 7. This act shall take effect immediately and shall apply to taxable
32 years beginning on or after January 1, 2018.
33 PART KK
34 Section 1. Paragraph (b) of subdivision 6-a of section 208 of the tax
35 law, as amended by section 5-a of part T of chapter 59 of the laws of
36 2015, is amended to read as follows:
37 (b) "Exempt CFC income" means (i) except to the extent described in
38 subparagraph (ii) of this paragraph, the income required to be included
39 in the taxpayer's federal gross income pursuant to subsection (a) of
40 section 951 of the internal revenue code, received from a corporation
41 that is conducting a unitary business with the taxpayer but is not
42 included in a combined report with the taxpayer, and (ii) such income
43 required to be included in the taxpayer's federal gross income pursuant
44 to subsection (a) of such section 951 of the internal revenue code by
45 reason of subsection (a) of section 965 of the internal revenue code, as
46 adjusted by subsection (b) of section 965 of the internal revenue code,
47 and without regard to subsection (c) of such section, received from a
48 corporation that is not included in a combined report with the taxpayer,
49 less, (iii) in the discretion of the commissioner, any interest
50 deductions directly or indirectly attributable to that income. In lieu
51 of subtracting from its exempt CFC income the amount of those interest
52 deductions, the taxpayer may make a revocable election to reduce its
53 total exempt CFC income by forty percent. If the taxpayer makes this
54 election, the taxpayer must also make the elections provided for in
S. 7509--C 44 A. 9509--C
1 paragraph (b) of subdivision six of this section and paragraph (c) of
2 this subdivision. If the taxpayer subsequently revokes this election,
3 the taxpayer must revoke the elections provided for in paragraph (b) of
4 subdivision six of this section and paragraph (c) of this subdivision. A
5 taxpayer which does not make this election because it has no exempt CFC
6 income will not be precluded from making those other elections. The
7 income described in subparagraph (ii) of this paragraph shall not
8 constitute investment income.
9 § 1-a. Paragraph (b) of subdivision 5-a of section 11-652 of the
10 administrative code of the city of New York, as added by section 1 of
11 part D of chapter 60 of the laws of 2015, is amended to read as follows:
12 (b) "Exempt CFC income" means (i) except to the extent described in
13 subparagraph (ii) of this paragraph, the income required to be included
14 in the taxpayer's federal gross income pursuant to subsection (a) of
15 section [nine hundred fifty-one] 951 of the internal revenue code,
16 received from a corporation that is conducting a unitary business with
17 the taxpayer but is not included in a combined report with the taxpayer,
18 and (ii) such income required to be included in the taxpayer's federal
19 gross income pursuant to subsection (a) of such section 951 of the
20 internal revenue code by reason of subsection (a) of section 965 of the
21 internal revenue code, as adjusted by subsection (b) of section 965 of
22 the internal revenue code, and without regard to subsection (c) of such
23 section, received from a corporation that is not included in a combined
24 report with the taxpayer, less, (iii) in the discretion of the commis-
25 sioner of finance, any interest deductions directly or indirectly
26 attributable to that income. In lieu of subtracting from its exempt CFC
27 income the amount of those interest deductions, the taxpayer may make a
28 revocable election to reduce its total exempt CFC income by forty
29 percent. If the taxpayer makes this election, the taxpayer must also
30 make the elections provided for in paragraph (b) of subdivision five of
31 this section and paragraph (c) of this subdivision. If the taxpayer
32 subsequently revokes this election, the taxpayer must revoke the
33 elections provided for in paragraph (b) of subdivision five of this
34 section and paragraph (c) of this subdivision. A taxpayer which does
35 not make this election because it has no exempt CFC income will not be
36 precluded from making those other elections. The income described in
37 subparagraph (ii) of this paragraph shall not constitute investment
38 income.
39 § 2. Subparagraph 6 of paragraph (a) of subdivision 9 of section 208
40 of the tax law, as amended by section 4 of part A of chapter 59 of the
41 laws of 2014, is amended to read as follows:
42 (6) any amount treated as dividends pursuant to section seventy-eight
43 of the internal revenue code to the extent that such dividends are not
44 deducted under section two hundred fifty of such code;
45 § 3. Paragraph (b) of subdivision 9 of section 208 of the tax law is
46 amended by adding two new subparagraphs 23 and 24 to read as follow:
47 (23) The amount of any federal deduction allowed pursuant to
48 subsection (c) of section 965 of the internal revenue code.
49 (24) The amount of any federal deduction allowed pursuant to section
50 250(a)(1)(A) of the internal revenue code.
51 § 3-a. Subparagraph 2-a of paragraph (a) and subparagraph 19 of para-
52 graph (b) of subdivision 8 of section 11-652 of the administrative code
53 of the city of New York, as added by section 1 of part D of chapter 60
54 of the laws of 2015, are amended and two new subparagraphs 20 and 21 are
55 added to read as follows:
S. 7509--C 45 A. 9509--C
1 (2-a) any amounts treated as dividends pursuant to section seventy-
2 eight of the internal revenue code to the extent such dividends are not
3 deducted under section 250 of such code;
4 (19) the amount of any federal deduction for taxes imposed under arti-
5 cle twenty-three of the tax law[.];
6 (20) the amount of any federal deduction allowed pursuant to
7 subsection (c) of section 965 of the internal revenue code;
8 (21) the amount of any federal deduction allowed pursuant to section
9 250(a)(1)(A) of the internal revenue code.
10 § 4. Paragraph 1 of subsection (c) of section 1085 of the tax law, as
11 amended by section 13-a of part Q of chapter 60 of the laws of 2016, is
12 amended to read as follows:
13 (1) If any taxpayer fails to file a declaration of estimated tax under
14 article nine-A of this chapter, or fails to pay all or any part of an
15 amount which is applied as an installment against such estimated tax, it
16 shall be deemed to have made an underpayment of estimated tax. There
17 shall be added to the tax for the taxable year an amount at the under-
18 payment rate set by the commissioner pursuant to section one thousand
19 ninety-six of this article, or if no rate is set, at the rate of seven
20 and one-half percent per annum upon the amount of the underpayment for
21 the period of the underpayment but not beyond the fifteenth day of the
22 [third] fourth month following the close of the taxable year. Provided,
23 however, that, for taxable years beginning on or after January first,
24 two thousand seventeen and before January first, two thousand eighteen,
25 no amount shall be added to the tax with respect to the portion of such
26 tax related to the amount of any interest deductions directly or indi-
27 rectly attributable to the amount included in exempt CFC income pursuant
28 to subparagraph (ii) of paragraph (b) of subdivision six-a of section
29 two hundred eight of this chapter or the forty percent reduction of such
30 exempt CFC income in lieu of interest attribution if the election
31 described in paragraph (b) of subdivision six-a of such section is made.
32 The amount of the underpayment shall be, with respect to any installment
33 of estimated tax computed on the basis of either the preceding year's
34 tax or the second preceding year's tax, the excess of the amount
35 required to be paid over the amount, if any, paid on or before the last
36 day prescribed for such payment or, with respect to any other install-
37 ment of estimated tax, the excess of the amount of the installment which
38 would be required to be paid if the estimated tax were equal to ninety-
39 one percent of the tax shown on the return for the taxable year (or if
40 no return was filed, ninety-one percent of the tax for such year) over
41 the amount, if any, of the installment paid on or before the last day
42 prescribed for such payment. In any case in which there would be no
43 underpayment if "eighty percent" were substituted for "ninety-one
44 percent" each place it appears in this subsection, the addition to the
45 tax shall be equal to seventy-five percent of the amount otherwise
46 determined. No underpayment shall be deemed to exist with respect to a
47 declaration or installment otherwise due on or after the termination of
48 existence of the taxpayer.
49 § 4-a. Subdivision 3 of section 11-676 of the administrative code of
50 the city of New York, as amended by section 12 of part D of chapter 60
51 of the laws of 2015, is amended to read as follows:
52 3. Failure to file declaration or underpayment of estimated tax. If
53 any taxpayer fails to file a declaration of estimated tax under subchap-
54 ter two, three or three-A of this chapter, or fails to pay all or any
55 part of an amount which is applied as an installment against such esti-
56 mated tax, it shall be deemed to have made an underpayment of estimated
S. 7509--C 46 A. 9509--C
1 tax. There shall be added to the tax for the taxable year an amount at
2 the underpayment rate set by the commissioner of finance pursuant to
3 section 11-687 of this subchapter, or, if no rate is set, at the rate of
4 seven and one-half percent per annum upon the amount of the underpayment
5 for the period of the underpayment but not beyond the fifteenth day of
6 the [third] fourth month following the close of the taxable year.
7 Provided, however, that, for taxable years beginning on or after January
8 first, two thousand seventeen and before January first, two thousand
9 eighteen, no amount shall be added to the tax with respect to the
10 portion of such tax related to the amount of any interest deductions
11 directly or indirectly attributable to the amount included in exempt CFC
12 income pursuant to subparagraph (ii) of paragraph (b) of subdivision
13 five-a of section 11-652 of this chapter or the forty percent reduction
14 of such exempt CFC income in lieu of interest attribution if the
15 election described in paragraph (b) of subdivision five-a of such
16 section is made. The amount of the underpayment shall be, with respect
17 to any installment of estimated tax computed on the basis of either the
18 preceding year's tax or the second preceding year's tax, the excess of
19 the amount required to be paid over the amount, if any, paid on or
20 before the last day prescribed for such payment or, with respect to any
21 other installment of estimated tax, the excess of the amount of the
22 installment which would be required to be paid if the estimated tax were
23 equal to ninety percent of the tax shown on the return for the taxable
24 year (or if no return was filed, ninety percent of the tax for such
25 year) over the amount, if any, of the installment paid on or before the
26 last day prescribed for such payment. In any case in which there would
27 be no underpayment if "eighty percent" were substituted for "ninety
28 percent" each place it appears in this subdivision, the addition to the
29 tax shall be equal to seventy-five percent of the amount otherwise
30 determined. No underpayment shall be deemed to exist with respect to a
31 declaration or installment otherwise due on or after the termination of
32 existence of the taxpayer.
33 § 4-b. Subparagraphs (A) and (B) of paragraph 1 of subdivision (b) of
34 section 1503 of the tax law, as amended by section 12 of part FF1 of
35 chapter 57 of the laws of 2008, are amended to read as follows:
36 (A) income, gains and losses from subsidiary capital which do not
37 include the amount of a recovery in respect of any war loss, except that
38 this modification shall not apply to the amount described in subpara-
39 graph (S) of this paragraph;
40 (B) fifty percent of dividends other than from subsidiaries, except
41 that this modification shall not apply to the amount described in
42 subparagraph (S) of this paragraph, and except that, in the case of a
43 life insurance company, such modification shall apply only with respect
44 to the company's share of such dividends, which share means the percent-
45 age determined under paragraph one of subsection (a) of section eight
46 hundred twelve of the internal revenue code;
47 § 4-c. Paragraph 1 of subdivision (b) of section 1503 of the tax law
48 is amended by adding a new subparagraph (S) to read as follows:
49 (S) The income required to be included in the taxpayer's federal gross
50 income pursuant to subsection (a) of section 951 of the internal revenue
51 code by reason of subsection (a) of section 965 of such code as adjusted
52 by subsection (b) of such section but without regard to subsection (c)
53 of such section to the extent such income is received from a corporation
54 that is not included in a combined return with the taxpayer.
S. 7509--C 47 A. 9509--C
1 § 4-d. Subparagraph (B) of paragraph 2 of subdivision (b) of section
2 1503 of the tax law, as added by chapter 649 of the laws of 1974, is
3 amended to read as follows:
4 (B) any part of any income from dividends or interest on any kind of
5 stock, securities or indebtedness, except as provided in subparagraphs
6 (A) [and], (B) and (S) of paragraph one hereof;
7 § 4-e. Subparagraph (H) of paragraph 2 of subdivision (b) of section
8 1503 of the tax law, as amended by section 13 of part FF1 of chapter 57
9 of the laws of 2008, is amended to read as follows:
10 (H) in the discretion of the commissioner, any amount of interest
11 directly or indirectly and any other amount directly attributable as a
12 carrying charge or otherwise to subsidiary capital or to income, gains
13 or losses from subsidiary capital, or to the income described in subpar-
14 agraph (S) of paragraph one of this subdivision;
15 § 4-f. Paragraph 2 of subdivision (b) of section 1503 of the tax law
16 is amended by adding new subparagraphs (W) and (X) to read as follows:
17 (W) The amount of any federal deduction allowed pursuant to subsection
18 (c) of section 965 of the internal revenue code.
19 (X) The amount of any federal deduction allowed pursuant to section
20 250(a)(1)(A) of the internal revenue code.
21 § 5. This act shall take effect immediately and shall apply to taxable
22 years beginning on or after January 1, 2017.
23 PART LL
24 Section 1. The state finance law is amended by adding a new section
25 92-gg to read as follows:
26 § 92-gg. Charitable gifts trust fund. 1. There is hereby established
27 in the joint custody of the commissioner of taxation and finance and the
28 state comptroller a special fund pursuant to section eleven of this
29 chapter to be known as the "charitable gifts trust fund".
30 2. Moneys in the charitable gifts trust fund shall be kept separate
31 from and shall not be commingled with any other moneys in the custody of
32 the comptroller or the commissioner of taxation and finance. Provided,
33 however that any moneys of the fund not required for immediate use may,
34 at the discretion of the comptroller, in consultation with the director
35 of the budget, be invested by the comptroller in obligations of the
36 United States or the state. The proceeds of any such investment shall be
37 retained by the fund as assets to be used for purposes of the fund.
38 3. Except as set forth in subdivisions two and four of this section,
39 no moneys from the charitable gifts trust fund shall be transferred to
40 any other fund, nor shall moneys from the fund be used to make payments
41 for any purpose other than the purposes set forth in subdivisions two
42 and four of this section.
43 4. The charitable gifts trust fund shall have two separate and
44 distinct accounts, as set forth in paragraphs a and b of this subdivi-
45 sion. Moneys in each of the accounts shall be kept separate from and
46 shall not be commingled with any other moneys of any other account with-
47 in the fund.
48 a. The "health charitable account" shall consist of monetary grants,
49 gifts or bequests received by the state, and all other moneys credited
50 or transferred thereto from any other fund or source. Moneys of such
51 account shall only be expended for the support of services relating to
52 primary, preventive, and inpatient health care, dental and vision care,
53 hunger prevention and nutritional assistance, and other services for New
54 York state residents with the overall goal of ensuring that New York
S. 7509--C 48 A. 9509--C
1 state residents have access to quality health care and other related
2 services.
3 b. The "elementary and secondary education charitable account" shall
4 consist of monetary grants, gifts or bequests received by the state for
5 the support of elementary and secondary education of children enrolled
6 in public school districts in the state and all other moneys credited or
7 transferred thereto from any other fund or source. Moneys of such
8 account shall only be expended for the provision of elementary and
9 secondary education of children in the state.
10 § 2. Credits for certain charitable contributions to Health Research,
11 Inc. 1. Charitable monetary contributions to Health Research, Inc.
12 (hereinafter "the corporation") that conform to the provisions of this
13 subdivision shall be considered qualified contributions for purposes of
14 the tax credit available pursuant to subsection (iii) of section 606 of
15 the tax law.
16 (a) Applications for contribution authorization certificates.
17 Contributors seeking to make a qualified contribution to the corporation
18 shall apply to the corporation for a contribution authorization certif-
19 icate for such contribution. Such application shall be in the form and
20 manner prescribed by the corporation. The corporation may allow contrib-
21 utors to make multiple applications on the same form, provided that each
22 contribution listed on such application shall be treated as a separate
23 application and that the corporation shall issue separate contribution
24 authorization certificates for each such application.
25 (b) Contribution authorization and receipt certificates. (i) Issuance
26 of certificates. The president of the corporation shall issue contrib-
27 ution authorization certificates in two phases. In phase one, which
28 begins on the first day of January and ends on the thirtieth day of
29 September, the president of the corporation shall accept applications
30 for contribution authorization certificates, but shall not issue any
31 such certificates. Commencing after the first day of October, the pres-
32 ident of the corporation shall issue contribution authorization certif-
33 icates for applications received during phase one, provided that if the
34 aggregate total of the contributions for which applications have been
35 received during phase one exceeds the amount of the contribution cap in
36 paragraph (e) of this subdivision, the authorized contribution amount
37 listed on each contribution authorization certificate shall equal the
38 pro-rata share of the contribution cap. If the contribution cap is not
39 exceeded, phase two commences on October first and ends on November
40 fifteenth, during which period the president of the corporation shall
41 issue contribution authorization certificates on a first-come first-
42 served basis based upon the date the corporation received the contribu-
43 tor's application for such certificate; provided, however, that if on
44 any day the corporation receives applications requesting contribution
45 authorization certificates for contributions that in the aggregate
46 exceed the amount of the remaining available contribution cap on such
47 day, the authorized contribution amount listed in each contribution
48 authorization certificate shall be the contributor's pro-rata share of
49 the remaining available contribution cap. For purposes of determining a
50 contributor's pro-rata share of remaining available contribution cap,
51 the head of the corporation shall multiply the amount of remaining
52 available contribution cap by a fraction, the numerator of which equals
53 the total contribution amount listed on the contributor's application
54 and the denominator of which equals the aggregate amount of contrib-
55 utions listed on the applications for contribution authorization certif-
56 icates received on such day. Contribution authorization certificates
S. 7509--C 49 A. 9509--C
1 for applications received during phase one shall be mailed no later than
2 the fifteenth day of October. Contribution authorization certificates
3 for applications received during phase two shall be mailed within twenty
4 days of receipt of such applications. Provided, however, that no
5 contribution authorization certificates for applications received during
6 phase two shall be issued until all of the contribution authorization
7 certificates for applications received during phase one have been
8 issued.
9 (ii) Contribution authorization certificate contents. Each contrib-
10 ution authorization certificate shall state: (A) the date such certif-
11 icate was issued; (B) the date by which the authorized contributions
12 listed in the certificate must be made, which shall be no later than
13 November thirtieth of the year for which the contribution authorization
14 certificate was issued; (C) the contributor's name and address; (D) the
15 amount of authorized contributions; (E) the contribution authorization
16 certificate's certificate number; and (F) any other information that the
17 president of the corporation or the commissioner of taxation and finance
18 deems necessary.
19 (c) Certificate of receipt. If a contributor makes an authorized
20 contribution to the corporation no later than the date by which such
21 authorized contribution is required to be made, the corporation shall,
22 within 30 days of receipt of the authorized contribution, issue to the
23 contributor a written certificate of receipt. Each certificate of
24 receipt shall state: (i) the name and address of the corporation; (ii)
25 the contributor's name and address; (iii) the date for each contrib-
26 ution; (iv) the amount of each contribution and the corresponding
27 contribution authorization certificate number; (v) the total amount of
28 contributions; and (vi) any other information that the commissioner of
29 taxation and finance deems necessary.
30 (d) Notification to the department of the issuance of a certificate of
31 receipt. Upon the issuance of a certificate of receipt, the corporation
32 shall, within thirty days of issuing the certificate of receipt, provide
33 the department of taxation and finance with notification of the issuance
34 of such certificate in the form and manner prescribed by the department
35 of taxation and finance.
36 (e) Contribution cap. The maximum permitted contributions under this
37 section available annually for calendar year two thousand eighteen and
38 all following years shall be ten million dollars.
39 2. Use of authorized contributions. The corporation shall develop
40 policies and procedures to ensure that all contributions for which
41 certificates of receipt have been issued are expended only for one or
42 more of the following charitable health purposes: to support and supple-
43 ment laboratory facilities and programs, including, but not limited to,
44 laboratory testing and scientific research; to support and supplement
45 bioinformatics programs, including, but not limited to, developing
46 public health data analytical strategies; and to support and supplement
47 other public health activities.
48 § 3. Credits for certain charitable contributions to University Foun-
49 dations. 1. Charitable monetary contributions to the State University
50 of New York Impact Foundation (hereinafter "the SUNY foundation") or the
51 Research Foundation of the City University of New York (hereinafter "the
52 CUNY foundation") that conform to the provisions of this subdivision
53 shall be considered qualified contributions for purposes of the tax
54 credit available pursuant to subsection (iii) of section 606 of the tax
55 law.
S. 7509--C 50 A. 9509--C
1 (a) Applications for contribution authorization certificates.
2 Contributors seeking to make a qualified contribution to the SUNY foun-
3 dation or the CUNY foundation shall apply to such foundation for a
4 contribution authorization certificate for such contribution. Such
5 application shall be in the form and manner prescribed by the corpo-
6 ration. Each foundation may allow contributors to make multiple applica-
7 tions on the same form, provided that each contribution listed on such
8 application shall be treated as a separate application and that the
9 foundation shall issue separate contribution authorization certificates
10 for each such application.
11 (b) Contribution authorization and receipt certificates. (i) Issuance
12 of certificates. The head of each foundation shall issue contribution
13 authorization certificates in two phases. In phase one, which begins on
14 the first day of January and ends on the thirtieth day of September, the
15 head of each foundation shall accept applications for contribution
16 authorization certificates, but shall not issue any such certificates.
17 Commencing after the first day of October, the head of each foundation
18 shall issue contribution authorization certificates for applications
19 received during phase one, provided that if the aggregate total of the
20 contributions for which applications have been received during phase one
21 exceeds the amount of the contribution cap in paragraph (e) of this
22 subdivision, the authorized contribution amount listed on each contrib-
23 ution authorization certificate shall equal the pro-rata share of the
24 contribution cap. If the contribution cap is not exceeded, phase two
25 commences on October first and ends on November fifteenth, during which
26 period the head of each foundation shall issue contribution authori-
27 zation certificates on a first-come first-served basis based upon the
28 date the foundation received the contributor's application for such
29 certificate; provided, however, that if on any day the SUNY foundation
30 or the CUNY foundation receives applications requesting contribution
31 authorization certificates for contributions that in the aggregate
32 exceed the amount of the remaining available contribution cap on such
33 day, the authorized contribution amount listed in each contribution
34 authorization certificate shall be the contributor's pro-rata share of
35 the remaining available contribution cap. For purposes of determining a
36 contributor's pro-rata share of remaining available contribution cap,
37 the head of each foundation shall multiply the amount of remaining
38 available contribution cap by a fraction, the numerator of which equals
39 the total contribution amount listed on the contributor's application
40 and the denominator of which equals the aggregate amount of contrib-
41 utions listed on the applications for contribution authorization certif-
42 icates received on such day. Contribution authorization certificates for
43 applications received during phase one shall be mailed no later than the
44 fifteenth day of October. Contribution authorization certificates for
45 applications received during phase two shall be mailed within twenty
46 days of receipt of such applications. Provided, however, that no
47 contribution authorization certificates for applications received during
48 phase two shall be issued until all of the contribution authorization
49 certificates for applications received during phase one have been
50 issued.
51 (ii) Contribution authorization certificate contents. Each contrib-
52 ution authorization certificate shall state: (A) the date such certif-
53 icate was issued; (B) the date by which the authorized contributions
54 listed in the certificate must be made, which shall be no later than
55 November thirtieth of the year for which the contribution authorization
56 certificate was issued; (C) the contributor's name and address; (D) the
S. 7509--C 51 A. 9509--C
1 amount of authorized contributions; (E) the contribution authorization
2 certificate's certificate number; and (F) any other information that the
3 head of the respective foundation or the commissioner of taxation and
4 finance deems necessary.
5 (c) Certificate of receipt. If a contributor makes an authorized
6 contribution to the SUNY foundation or the CUNY foundation no later than
7 the date by which such authorized contribution is required to be made,
8 such foundation shall, within thirty days of receipt of the authorized
9 contribution, issue to the contributor a written certificate of receipt.
10 Each certificate of receipt shall state: (i) the name and address of the
11 foundation; (ii) the contributor's name and address; (iii) the date for
12 each contribution; (iv) the amount of each contribution and the corre-
13 sponding contribution authorization certificate number; (v) the total
14 amount of contributions; and (vi) any other information that the commis-
15 sioner of taxation and finance deems necessary.
16 (d) Notification to the department of the issuance of a certificate of
17 receipt. Upon the issuance of a certificate of receipt, the respective
18 foundation shall, within thirty days of issuing the certificate of
19 receipt, provide the department of taxation and finance with notifica-
20 tion of the issuance of such certificate in the form and manner
21 prescribed by the department of taxation and finance.
22 (e) Contribution cap. The maximum permitted contributions under this
23 section available annually for calendar year two thousand eighteen and
24 all following years shall be ten million dollars for the SUNY foundation
25 and ten million dollars for the CUNY foundation.
26 2. Use of authorized contributions. The SUNY foundation and the CUNY
27 foundation shall develop policies and procedures to ensure that all
28 contributions for which certificates of receipt have been issued are
29 expended only to support programs benefiting students enrolled at the
30 state university of New York and the city university of New York,
31 respectively. Provided however, contributions may not be used for schol-
32 arships or tuition assistance.
33 § 4. Section 606 of the tax law is amended by adding a new subsection
34 (iii) to read as follows:
35 (iii) Credit for contributions to certain funds. For taxable years
36 beginning on or after January first, two thousand nineteen, an individ-
37 ual taxpayer shall be allowed a credit against the tax imposed under
38 this article for an amount equal to eighty-five percent of the sum of:
39 (1) the amount contributed by the taxpayer during the immediately
40 preceding taxable year to any or all of the following accounts within
41 the charitable gifts trust fund set forth in section ninety-two-gg of
42 the state finance law: the health charitable account established by
43 paragraph a of subdivision four of section ninety-two-gg of the state
44 finance law, or the elementary and secondary education charitable
45 account established by paragraph b of subdivision four of section nine-
46 ty-two-gg of the state finance law; (2) the amount of qualified contrib-
47 utions made by the taxpayer to Health Research, Inc. in accordance with
48 section two of the chapter of the laws of two thousand eighteen that
49 added this subsection; and (3) the amount of qualified contributions
50 made by the taxpayer to the State University of New York Impact Founda-
51 tion and/or the Research Foundation of the City University of New York
52 in accordance with section three of the chapter of the laws of two thou-
53 sand eighteen that added this subsection.
54 § 5. Section 1604 of the education law is amended by adding a new
55 subdivision 44 to read as follows:
S. 7509--C 52 A. 9509--C
1 44. To establish a charitable fund, by resolution of the trustees, to
2 receive unrestricted charitable monetary donations made to such fund for
3 use by the district for public educational purposes. The monies of such
4 charitable fund shall be deposited and secured in the manner provided by
5 section ten of the general municipal law. The monies of such charitable
6 fund may be invested in the manner provided by section eleven of the
7 general municipal law. Any interest earned or capital gain realized on
8 the money so invested shall accrue to and become part of such fund. At
9 such time and in such amounts as determined by the trustees, the monies
10 of such charitable fund shall be transferred to the school district's
11 general fund for expenditure consistent with the charitable purposes of
12 the fund, provided that the amount of taxes to be levied by the school
13 district for any school year shall be determined without regard to any
14 such transfer. The school district shall maintain an accounting of all
15 such deposits, interest or capital gain, transfers, and expenditures.
16 § 6. Section 1709 of the education law is amended by adding a new
17 subdivision 12-b to read as follows:
18 12-b. To establish a charitable fund, by resolution of the board, to
19 receive unrestricted charitable monetary donations made to such fund for
20 use by the district for public educational purposes. The monies of such
21 charitable fund shall be deposited and secured in the manner provided by
22 section ten of the general municipal law. The monies of such charitable
23 fund may be invested in the manner provided by section eleven of the
24 general municipal law. Any interest earned or capital gain realized on
25 the money so invested shall accrue to and become part of such fund. At
26 such time and in such amounts as determined by the board, the monies of
27 such charitable fund shall be transferred to the school district's
28 general fund for expenditure consistent with the charitable purposes of
29 the fund, provided that the amount of taxes to be levied by the school
30 district for any school year shall be determined without regard to any
31 such transfer. The school district shall maintain an accounting of all
32 such deposits, interest or capital gain, transfers, and expenditures.
33 § 7. Section 2590-h of the education law is amended by adding a new
34 subdivision 54 to read as follows:
35 54. To establish a charitable fund to receive unrestricted charitable
36 monetary donations made to such fund for use by the city school district
37 for public educational purposes. The monies of such charitable fund
38 shall be deposited and secured in the manner provided by section ten of
39 the general municipal law. The monies of such charitable fund may be
40 invested in the manner provided by section eleven of the general munici-
41 pal law. Any interest earned or capital gain realized on the money so
42 invested shall accrue to and become part of such fund. At such time and
43 in such amounts as determined by the chancellor, the monies of such
44 charitable fund shall be transferred to the city school district's
45 general fund for expenditure consistent with the charitable purposes of
46 the fund, provided that the amount of taxes to be levied by the city for
47 any school year shall be determined without regard to any such transfer.
48 The city school district shall maintain an accounting of all such depos-
49 its, interest or capital gain, transfers, and expenditures.
50 § 8. The general municipal law is amended by adding two new sections
51 6-t and 6-u to read as follows:
52 § 6-t. Charitable gifts reserve fund. 1. The governing board of any
53 county or New York city may establish a reserve fund to be known as a
54 charitable gifts reserve fund.
55 2. Such fund may receive unrestricted charitable monetary contrib-
56 utions and the moneys in such fund shall be deposited and secured in the
S. 7509--C 53 A. 9509--C
1 manner provided by section ten of this article. The governing board, or
2 the chief fiscal officer of such county, or New York city, if the
3 governing board shall delegate such duty to him or her, may invest the
4 moneys in such fund in the manner provided by section eleven of this
5 article. Any interest earned or capital gain realized on the money so
6 deposited or invested shall accrue to and become part of such fund. The
7 separate identity of such fund shall be maintained whether its assets
8 consist of cash or investments or both.
9 3. At the end of the fiscal year, the governing board of the county or
10 New York city, within sixty days of the close of the fiscal year, shall
11 transfer the funds to the general fund or other fund of the municipal
12 corporation, so that the funds may be used for charitable purposes.
13 4. The governing board shall establish a procedure for contributions
14 to the charitable gifts reserve fund, which shall include the provision
15 of a written acknowledgment of the gift to the contributor.
16 § 6-u. Charitable gifts reserve fund. 1. The governing board of any
17 city with a population less than one million, town or village may estab-
18 lish a reserve fund to be known as a charitable gifts reserve fund.
19 2. Such fund may receive unrestricted charitable monetary contrib-
20 utions and the moneys in such fund shall be deposited and secured in the
21 manner provided by section ten of this article. The governing board, or
22 the chief fiscal officer of such town, village or city, if the governing
23 board shall delegate such duty to him or her, may invest the moneys in
24 such fund in the manner provided by section eleven of this article. Any
25 interest earned or capital gain realized on the money so deposited or
26 invested shall accrue to and become part of such fund. The separate
27 identity of such fund shall be maintained whether its assets consist of
28 cash or investments or both.
29 3. At the end of the fiscal year, the governing board of the town,
30 village or city, within sixty days of the close of the fiscal year, may
31 transfer the funds to the general fund or other fund of the municipal
32 corporation, so that the funds may be used for charitable purposes.
33 4. The governing board shall establish a procedure for contributions
34 to the charitable gifts reserve fund, which shall include the provision
35 of a written acknowledgment of the gift to the contributor.
36 § 9. The real property tax law is amended by adding a new section
37 980-a to read as follows:
38 § 980-a. Tax credits for contributions to certain funds. 1. (a) A
39 municipal corporation that has established a fund pursuant to subdivi-
40 sion forty-four of section sixteen hundred four of the education law,
41 subdivision twelve-b of section seventeen hundred nine of the education
42 law, subdivision fifty-four of section twenty-five hundred ninety-h of
43 the education law, or section six-t or six-u of the general municipal
44 law, may adopt a local law, or in the case of a school district, a
45 resolution, authorizing a tax credit to be provided pursuant to this
46 section for contributions to such fund. For purposes of this section, a
47 municipal corporation that has established such a fund and authorized
48 such a credit shall be referred to as a "participating" municipal corpo-
49 ration.
50 (b) On and after a date specified in the local law or resolution
51 adopted by a participating municipal corporation pursuant to paragraph
52 (a) of this subdivision, the owner or owners of real property shall be
53 allowed a credit against the real property taxes of a participating
54 municipal corporation that have been imposed upon such property. The
55 amount of such credit shall equal ninety-five percent, or such lesser
56 allowable percentage credit as may have been established pursuant to
S. 7509--C 54 A. 9509--C
1 paragraph (c) of this subdivision, of the amount contributed by one or
2 more of the owners of such property during the "associated credit year"
3 as defined in this section, to any or all of the funds established by
4 such municipal corporation, subject to the limit established pursuant to
5 paragraph (c) of this subdivision, if any.
6 (c) The participating municipal corporation may establish a limit upon
7 the amount or percentage of such credit to be allowed in any given
8 fiscal year, in which case the amount of such credit shall not exceed
9 any limit so established. Any such limit shall be adopted by local law,
10 or in the case of a school district, by resolution, which local law or
11 resolution may either be the same as or separate from the local law or
12 resolution that initially authorized the credit. Once such a limit has
13 been adopted, it may be amended or repealed thereafter by local law, or
14 in the case of a school district, by resolution, provided that any such
15 amendment or repeal shall only apply to taxes of the participating
16 municipal corporation for fiscal years commencing after the adoption of
17 such local law or resolution. A copy of any local law or resolution
18 establishing, amending or repealing such a limit shall be provided to
19 the collecting officer who collects the taxes of the participating
20 municipal corporation.
21 2. For purposes of this section, the "associated credit year" shall be
22 the twelve-month period during which the owner of the property has made
23 a contribution described in subdivision one of this section that ends on
24 the last day prescribed by law on which the taxes of the participating
25 municipal corporation may be paid without interest or penalties, subject
26 to the following:
27 (a) Where such taxes are payable in installments, such twelve-month
28 period shall end on the last day prescribed by law on which the first
29 installment of such taxes may be paid without interest or penalties.
30 (b) Where a participating municipal corporation is a city school
31 district that is subject to article fifty-two of the education law, such
32 twelve-month period shall end on the last day prescribed by law on which
33 city taxes may be paid without interest or penalties, or if applicable,
34 on the last day prescribed by law on which the first installment of such
35 taxes may be paid without interest or penalties.
36 (c) Each such twelve-month period shall be determined without regard
37 to the possibility that the period prescribed by law for paying such
38 taxes without interest or penalties may be extended due to a delay in
39 the first publication of the collecting officer's notice as provided by
40 sections thirteen hundred twenty-two or thirteen hundred twenty-four of
41 this chapter or a comparable law, or due to an executive order issued in
42 connection with a state disaster emergency as provided by subdivision
43 two of section nine hundred twenty-five-a of this chapter.
44 3. The credit authorized by this section shall be administered as
45 follows:
46 (a) The administrator of the fund or its designated agent shall, upon
47 receiving a contribution to the fund specified in subdivision one of
48 this section during a credit year, furnish the property owner with an
49 acknowledgement in duplicate. Such acknowledgement shall be provided on
50 a form prescribed by the commissioner and shall specify the amount of
51 the contribution, the name and address of the donor, the date the
52 contribution was received, the authorized signature of the administrator
53 or agent, and such other information as the commissioner shall require.
54 (b) After receiving such an acknowledgement, the property owner may
55 present it to the appropriate collecting officer on or before the last
56 day prescribed by law on which taxes may be paid without interest or
S. 7509--C 55 A. 9509--C
1 penalty, together with a credit claim on a form prescribed by the
2 commissioner. Such credit claim form shall contain the name of the
3 property owner or owners, the date and amount of the contributions made
4 to the account during the associated credit year, the address of the
5 property to which the credit claim relates, and such other information
6 as the commissioner shall require. Notwithstanding any provision of law
7 to the contrary, the collecting officer shall thereupon be authorized
8 and directed to grant the property owner a tax credit equal to ninety-
9 five percent, or such lesser allowable percentage credit as may have
10 been established pursuant to paragraph (c) of subdivision one of this
11 section, of the amount of the contributions made during the associated
12 credit year as specified on the acknowledgement, and to reduce the tax
13 liability on the parcel accordingly, provided that such credit may not
14 exceed any percentage credit or other limit established by the partic-
15 ipating municipal corporation pursuant to paragraph (c) of subdivision
16 one of this section, if such a limit has been established, and may not
17 exceed the property taxes due or paid that are attributable to the
18 participating municipal corporation. Where taxes are payable in install-
19 ments, if the credit exceeds the amount of the first installment, the
20 excess shall be applied to future installments until exhausted. The
21 participating municipal corporation may adopt a local law, or in the
22 case of a school district, a resolution, providing that where a property
23 owner submits a credit claim form to the collecting officer prior to the
24 collecting officer's receipt of the tax warrant, or such other date as
25 may be specified in such local law or resolution, the associated proper-
26 ty tax bill shall reflect a reduction in the tax liability equal to the
27 credit authorized by this section; provided however that if the collect-
28 ing officer is not employed by the participating municipal corporation,
29 such local law or resolution shall not take effect unless and until the
30 governing body of the municipal corporation that employs the collecting
31 officer has adopted a resolution agreeing thereto. The department of
32 financial services, in consultation with the department, shall promul-
33 gate regulations related to the adjustment of mortgage escrow accounts
34 to reflect the credits provided pursuant to this section.
35 (c) If the property owner fails to present the acknowledgment and
36 credit claim form to the collecting officer on or before the last day
37 prescribed by law on which taxes may be paid without interest or penal-
38 ty, he or she may present the same to the chief fiscal officer or chief
39 financial officer of the participating municipal corporation, or to a
40 member of his or her staff. Such officer shall thereupon be authorized
41 and directed to grant the property owner a refund of property taxes in
42 the amount of the credit, which amount shall be equal to ninety-five
43 percent, or such lesser allowable percentage credit as may have been
44 established pursuant to paragraph (c) of subdivision one of this
45 section, of the total contributions made during the associated credit
46 year, provided that such refund shall not exceed the property taxes that
47 have been paid on the property or any percentage credit or other limit
48 established pursuant to paragraph (c) of subdivision one of this
49 section, if any, and may not exceed the property taxes due or paid that
50 are attributable to the participating municipal corporation. Provided
51 further, that no interest shall be payable on such refund if paid within
52 forty-five days of the receipt of the acknowledgment and credit claim
53 form. The owner of the property may file such refund claim with the
54 authorized officer at any time during the three year period beginning
55 immediately after the last day such taxes were payable without interest
56 or penalty.
S. 7509--C 56 A. 9509--C
1 4. The amount of the itemized deduction that may be claimed by a
2 taxpayer under section six hundred fifteen of the tax law with respect
3 to the taxes paid on such property may not exceed the amount of the
4 taxes of a participating municipal corporation that have been imposed
5 upon such property minus the amount of the credit provided pursuant to
6 this section.
7 § 10. This act shall take effect immediately; provided, however, that
8 the amendments to section 2590-h of the education law made by section
9 seven of this act shall not affect the expiration and reversion of such
10 section and shall expire and be deemed repealed therewith; and provided
11 further that if section 2590-h of the education law expires or is
12 repealed and is reverted prior to the effective date of this act,
13 section seven of this act shall not take effect.
14 PART MM
15 Section 1. The tax law is amended by adding a new article 24 to read
16 as follows:
17 ARTICLE 24
18 EMPLOYER COMPENSATION EXPENSE PROGRAM
19 Section 850. Definitions.
20 851. Employer election.
21 852. Imposition and rate of tax.
22 853. Pass through of tax.
23 854. Payment of tax.
24 855. Employee credit.
25 856. Deposit and disposition of revenue.
26 857. Procedural provisions.
27 § 850. Definitions. For purposes of this article:
28 (a) Employer. Employer means an employer that is required by section
29 six hundred seventy-one of this chapter to deduct and withhold tax from
30 wages.
31 (b) Electing employer. Electing employer is an employer that has made
32 the election provided for in section eight hundred fifty-one of this
33 article.
34 (c) Payroll expense. Payroll expense means wages and compensation as
35 defined in sections 3121 and 3231 of the internal revenue code (without
36 regard to section 3121(a)(1) and section 3231(e)(2)(A)(i)), paid to all
37 covered employees.
38 (d) Covered employee. Covered employee means an employee of an elect-
39 ing employer who is required to have amounts withheld under section six
40 hundred seventy-one of this chapter and receives annual wages and
41 compensation from his or her employer of more than forty thousand
42 dollars annually.
43 § 851. Employer election. (a) Any employer who employs covered employ-
44 ees in the state shall be allowed to make an annual election to be taxed
45 under this article.
46 (b) In order to be effective, the annual election must be made by (1)
47 if the employer is not a corporation, by any member, owner, or other
48 individual with authority to bind the entity or sign returns required
49 pursuant to section six hundred fifty-three of this chapter; or (2) if
50 the employer is a for-profit or not-for-profit corporation, by any offi-
51 cer or manager of the employer who is authorized under the law of the
52 state where the corporation is incorporated or under the employer's
53 organizational documents to make the election and who represents to
54 having such authorization under penalty of perjury; or (3) if the
S. 7509--C 57 A. 9509--C
1 employer is a trust, by the unanimous consent of all trustees; or (4) if
2 the employer is a governmental entity, by the chief executive officer of
3 such governmental entity.
4 (c) The annual election must be made by December first of each calen-
5 dar year and will take effect for the immediately succeeding calendar
6 year. If an election is made after December first of a calendar year, it
7 will first take effect in the second succeeding calendar year.
8 § 852. Imposition and rate of tax. A tax is hereby imposed on the
9 payroll expense paid by electing employers to covered employees. For two
10 thousand nineteen, the tax shall be equal to one and one-half percent of
11 the payroll expense paid by electing employers to covered employees
12 during the calendar quarter. For two thousand twenty, the tax shall be
13 equal to three percent of the payroll expense paid by electing employers
14 to covered employees during the calendar quarter. For two thousand twen-
15 ty-one and thereafter, the tax shall be equal to five percent of the
16 payroll expense paid by electing employers to covered employees during
17 the calendar quarter. An electing employer shall only be subject to the
18 tax imposed under this article on the payroll expense paid to any
19 covered employee during the calendar year in excess of forty thousand
20 dollars.
21 § 853. Pass through of tax. An employer cannot deduct from the wages
22 or compensation of an employee any amount that represents all or any
23 portion of the tax imposed on the employer under this article.
24 § 854. Payment of tax. Employers with payroll expense. The tax imposed
25 on the payroll expense of electing employers under section eight hundred
26 fifty-two of this article must be paid at the same time the electing
27 employer is required to remit payments under section six hundred seven-
28 ty-four of this chapter; provided however, that electing employers
29 subject to the provisions in section nine of this chapter must pay the
30 tax on the payroll expense at the same time as the withholding tax
31 remitted under the electronic payment reporting system and the electron-
32 ic funds transfer system authorized by section nine of this chapter.
33 § 855. Employee credit. A covered employee shall be allowed a credit
34 against the tax imposed under article twenty-two of this chapter,
35 computed pursuant to the provisions of subsection (ccc) of section six
36 hundred six of this chapter.
37 § 856. Deposit and disposition of revenue. All taxes, interest, penal-
38 ties, and fees collected or received by the commissioner under this
39 article shall be deposited and disposed of pursuant to the provisions of
40 section one hundred seventy-one-a of this chapter.
41 § 857. Procedural provisions. (a) General. All provisions of article
42 twenty-two of this chapter will apply to the provisions of this article
43 in the same manner and with the same force and effect as if the language
44 of article twenty-two of this chapter had been incorporated in full into
45 this article and had been specifically adjusted for and expressly
46 referred to the tax imposed by this article, except to the extent that
47 any provision is either inconsistent with a provision of this article or
48 is not relevant to this article. Notwithstanding the preceding
49 sentence, no credit against tax in article twenty-two of this chapter
50 can be used to offset the tax due under this article.
51 (b) Notwithstanding the provisions of section six hundred ninety-seven
52 of this chapter, if the commissioner determines that a person is liable
53 for any tax, penalty or interest under this article pursuant to
54 subsection (b) of section eight hundred fifty-four of this article, upon
55 request in writing of such person, the commissioner shall disclose in
56 writing to such person (1) the name of any other person the commissioner
S. 7509--C 58 A. 9509--C
1 has determined to be liable for such tax, penalty or interest under this
2 article for the electing employer, and (2) whether the commissioner has
3 attempted to collect such tax, penalty or interest from such other
4 person or electing employer, the general nature of such collection
5 activities, and the amount collected.
6 (c) Notwithstanding any other law to the contrary, the commissioner
7 may require that all filings of forms or returns under this article must
8 be filed electronically and all payments of tax must be paid electron-
9 ically. The commissioner may prescribe the methods for quarterly
10 filings by electing employers, including but not limited to, the inclu-
11 sion of specific employee-level detail.
12 § 2. Section 606 of the tax law is amended by adding a new subsection
13 (ccc) to read as follows:
14 (ccc) Article twenty-four employee credit. A covered employee of an
15 electing employer shall be entitled to a credit against the tax imposed
16 by this article as provided in this subsection. For purposes of this
17 subsection the terms "covered employee" and "electing employer" shall
18 have the same meanings as under section eight hundred fifty of this
19 chapter. (1) For two thousand nineteen, the credit shall be equal to
20 the product of (i) the covered employee's wages and compensation in
21 excess of forty thousand dollars received during the tax year from the
22 electing employer that are subject to tax under this article and (ii)
23 one and one-half percent and (iii) the result of one minus a fraction,
24 the numerator of which shall be the tax imposed on the covered employee
25 as determined pursuant to section six hundred one of this article before
26 the application of any credits for the applicable tax year and the
27 denominator of which shall be the covered employee's taxable income as
28 determined pursuant to this article for the applicable tax year. (2) For
29 two thousand twenty, the credit shall be equal to the product of (i) the
30 covered employee's wages and compensation in excess of forty thousand
31 dollars received during the tax year from the electing employer that are
32 subject to tax under this article and (ii) three percent and (iii) the
33 result of one minus a fraction, the numerator of which shall be the tax
34 imposed on the covered employee as determined pursuant to section six
35 hundred one of this article before the application of any credits for
36 the applicable tax year and the denominator of which shall be the
37 covered employee's taxable income as determined pursuant to this article
38 for the applicable tax year. (3) For two thousand twenty-one and there-
39 after, the credit shall be equal to the product of (i) the covered
40 employee's wages and compensation in excess of forty thousand dollars
41 received during the tax year from the electing employer that are subject
42 to tax under this article and (ii) five percent and (iii) the result of
43 one minus a fraction, the numerator of which shall be the tax imposed on
44 the covered employee as determined pursuant to section six hundred one
45 of this article before the application of any credits for the applicable
46 tax year and the denominator of which shall be the covered employee's
47 taxable income as determined pursuant to this article for the applicable
48 tax year. If the amount of the credit allowable under this subsection
49 for any taxable year shall exceed the taxpayer's tax for such year, the
50 excess allowed for a taxable year may be carried over to the following
51 year or years and may be deducted from the taxpayer's tax for such year
52 or years.
53 § 3. Subdivision 1 of section 171-a of the tax law, as amended by
54 section 15 of part AAA of chapter 59 of the laws of 2017, is amended to
55 read as follows:
S. 7509--C 59 A. 9509--C
1 1. All taxes, interest, penalties and fees collected or received by
2 the commissioner or the commissioner's duly authorized agent under arti-
3 cles nine (except section one hundred eighty-two-a thereof and except as
4 otherwise provided in section two hundred five thereof), nine-A,
5 twelve-A (except as otherwise provided in section two hundred eighty-
6 four-d thereof), thirteen, thirteen-A (except as otherwise provided in
7 section three hundred twelve thereof), eighteen, nineteen, twenty
8 (except as otherwise provided in section four hundred eighty-two there-
9 of), twenty-B, twenty-one, twenty-two, twenty-four, twenty-six, twenty-
10 eight (except as otherwise provided in section eleven hundred two or
11 eleven hundred three thereof), twenty-eight-A, twenty-nine-B, thirty-one
12 (except as otherwise provided in section fourteen hundred twenty-one
13 thereof), thirty-three and thirty-three-A of this chapter shall be
14 deposited daily in one account with such responsible banks, banking
15 houses or trust companies as may be designated by the comptroller, to
16 the credit of the comptroller. Such an account may be established in one
17 or more of such depositories. Such deposits shall be kept separate and
18 apart from all other money in the possession of the comptroller. The
19 comptroller shall require adequate security from all such depositories.
20 Of the total revenue collected or received under such articles of this
21 chapter, the comptroller shall retain in the comptroller's hands such
22 amount as the commissioner may determine to be necessary for refunds or
23 reimbursements under such articles of this chapter out of which amount
24 the comptroller shall pay any refunds or reimbursements to which taxpay-
25 ers shall be entitled under the provisions of such articles of this
26 chapter. The commissioner and the comptroller shall maintain a system of
27 accounts showing the amount of revenue collected or received from each
28 of the taxes imposed by such articles. The comptroller, after reserving
29 the amount to pay such refunds or reimbursements, shall, on or before
30 the tenth day of each month, pay into the state treasury to the credit
31 of the general fund all revenue deposited under this section during the
32 preceding calendar month and remaining to the comptroller's credit on
33 the last day of such preceding month, (i) except that the comptroller
34 shall pay to the state department of social services that amount of
35 overpayments of tax imposed by article twenty-two of this chapter and
36 the interest on such amount which is certified to the comptroller by the
37 commissioner as the amount to be credited against past-due support
38 pursuant to subdivision six of section one hundred seventy-one-c of this
39 article, (ii) and except that the comptroller shall pay to the New York
40 state higher education services corporation and the state university of
41 New York or the city university of New York respectively that amount of
42 overpayments of tax imposed by article twenty-two of this chapter and
43 the interest on such amount which is certified to the comptroller by the
44 commissioner as the amount to be credited against the amount of defaults
45 in repayment of guaranteed student loans and state university loans or
46 city university loans pursuant to subdivision five of section one
47 hundred seventy-one-d and subdivision six of section one hundred seven-
48 ty-one-e of this article, (iii) and except further that, notwithstanding
49 any law, the comptroller shall credit to the revenue arrearage account,
50 pursuant to section ninety-one-a of the state finance law, that amount
51 of overpayment of tax imposed by article nine, nine-A, twenty-two, thir-
52 ty, thirty-A, thirty-B or thirty-three of this chapter, and any interest
53 thereon, which is certified to the comptroller by the commissioner as
54 the amount to be credited against a past-due legally enforceable debt
55 owed to a state agency pursuant to paragraph (a) of subdivision six of
56 section one hundred seventy-one-f of this article, provided, however, he
S. 7509--C 60 A. 9509--C
1 shall credit to the special offset fiduciary account, pursuant to
2 section ninety-one-c of the state finance law, any such amount credita-
3 ble as a liability as set forth in paragraph (b) of subdivision six of
4 section one hundred seventy-one-f of this article, (iv) and except
5 further that the comptroller shall pay to the city of New York that
6 amount of overpayment of tax imposed by article nine, nine-A, twenty-
7 two, thirty, thirty-A, thirty-B or thirty-three of this chapter and any
8 interest thereon that is certified to the comptroller by the commission-
9 er as the amount to be credited against city of New York tax warrant
10 judgment debt pursuant to section one hundred seventy-one-l of this
11 article, (v) and except further that the comptroller shall pay to a
12 non-obligated spouse that amount of overpayment of tax imposed by arti-
13 cle twenty-two of this chapter and the interest on such amount which has
14 been credited pursuant to section one hundred seventy-one-c, one hundred
15 seventy-one-d, one hundred seventy-one-e, one hundred seventy-one-f or
16 one hundred seventy-one-l of this article and which is certified to the
17 comptroller by the commissioner as the amount due such non-obligated
18 spouse pursuant to paragraph six of subsection (b) of section six
19 hundred fifty-one of this chapter; and (vi) the comptroller shall deduct
20 a like amount which the comptroller shall pay into the treasury to the
21 credit of the general fund from amounts subsequently payable to the
22 department of social services, the state university of New York, the
23 city university of New York, or the higher education services corpo-
24 ration, or the revenue arrearage account or special offset fiduciary
25 account pursuant to section ninety-one-a or ninety-one-c of the state
26 finance law, as the case may be, whichever had been credited the amount
27 originally withheld from such overpayment, and (vii) with respect to
28 amounts originally withheld from such overpayment pursuant to section
29 one hundred seventy-one-l of this article and paid to the city of New
30 York, the comptroller shall collect a like amount from the city of New
31 York.
32 § 4. Subdivision 1 of section 171-a of the tax law, as amended by
33 section 16 of part AAA of chapter 59 of the laws of 2017, is amended to
34 read as follows:
35 1. All taxes, interest, penalties and fees collected or received by
36 the commissioner or the commissioner's duly authorized agent under arti-
37 cles nine (except section one hundred eighty-two-a thereof and except as
38 otherwise provided in section two hundred five thereof), nine-A,
39 twelve-A (except as otherwise provided in section two hundred eighty-
40 four-d thereof), thirteen, thirteen-A (except as otherwise provided in
41 section three hundred twelve thereof), eighteen, nineteen, twenty
42 (except as otherwise provided in section four hundred eighty-two there-
43 of), twenty-one, twenty-two, twenty-four, twenty-six, twenty-eight
44 (except as otherwise provided in section eleven hundred two or eleven
45 hundred three thereof), twenty-eight-A, twenty-nine-B, thirty-one
46 (except as otherwise provided in section fourteen hundred twenty-one
47 thereof), thirty-three and thirty-three-A of this chapter shall be
48 deposited daily in one account with such responsible banks, banking
49 houses or trust companies as may be designated by the comptroller, to
50 the credit of the comptroller. Such an account may be established in one
51 or more of such depositories. Such deposits shall be kept separate and
52 apart from all other money in the possession of the comptroller. The
53 comptroller shall require adequate security from all such depositories.
54 Of the total revenue collected or received under such articles of this
55 chapter, the comptroller shall retain in the comptroller's hands such
56 amount as the commissioner may determine to be necessary for refunds or
S. 7509--C 61 A. 9509--C
1 reimbursements under such articles of this chapter out of which amount
2 the comptroller shall pay any refunds or reimbursements to which taxpay-
3 ers shall be entitled under the provisions of such articles of this
4 chapter. The commissioner and the comptroller shall maintain a system of
5 accounts showing the amount of revenue collected or received from each
6 of the taxes imposed by such articles. The comptroller, after reserving
7 the amount to pay such refunds or reimbursements, shall, on or before
8 the tenth day of each month, pay into the state treasury to the credit
9 of the general fund all revenue deposited under this section during the
10 preceding calendar month and remaining to the comptroller's credit on
11 the last day of such preceding month, (i) except that the comptroller
12 shall pay to the state department of social services that amount of
13 overpayments of tax imposed by article twenty-two of this chapter and
14 the interest on such amount which is certified to the comptroller by the
15 commissioner as the amount to be credited against past-due support
16 pursuant to subdivision six of section one hundred seventy-one-c of this
17 article, (ii) and except that the comptroller shall pay to the New York
18 state higher education services corporation and the state university of
19 New York or the city university of New York respectively that amount of
20 overpayments of tax imposed by article twenty-two of this chapter and
21 the interest on such amount which is certified to the comptroller by the
22 commissioner as the amount to be credited against the amount of defaults
23 in repayment of guaranteed student loans and state university loans or
24 city university loans pursuant to subdivision five of section one
25 hundred seventy-one-d and subdivision six of section one hundred seven-
26 ty-one-e of this article, (iii) and except further that, notwithstanding
27 any law, the comptroller shall credit to the revenue arrearage account,
28 pursuant to section ninety-one-a of the state finance law, that amount
29 of overpayment of tax imposed by article nine, nine-A, twenty-two, thir-
30 ty, thirty-A, thirty-B or thirty-three of this chapter, and any interest
31 thereon, which is certified to the comptroller by the commissioner as
32 the amount to be credited against a past-due legally enforceable debt
33 owed to a state agency pursuant to paragraph (a) of subdivision six of
34 section one hundred seventy-one-f of this article, provided, however, he
35 shall credit to the special offset fiduciary account, pursuant to
36 section ninety-one-c of the state finance law, any such amount credita-
37 ble as a liability as set forth in paragraph (b) of subdivision six of
38 section one hundred seventy-one-f of this article, (iv) and except
39 further that the comptroller shall pay to the city of New York that
40 amount of overpayment of tax imposed by article nine, nine-A, twenty-
41 two, thirty, thirty-A, thirty-B or thirty-three of this chapter and any
42 interest thereon that is certified to the comptroller by the commission-
43 er as the amount to be credited against city of New York tax warrant
44 judgment debt pursuant to section one hundred seventy-one-l of this
45 article, (v) and except further that the comptroller shall pay to a
46 non-obligated spouse that amount of overpayment of tax imposed by arti-
47 cle twenty-two of this chapter and the interest on such amount which has
48 been credited pursuant to section one hundred seventy-one-c, one hundred
49 seventy-one-d, one hundred seventy-one-e, one hundred seventy-one-f or
50 one hundred seventy-one-l of this article and which is certified to the
51 comptroller by the commissioner as the amount due such non-obligated
52 spouse pursuant to paragraph six of subsection (b) of section six
53 hundred fifty-one of this chapter; and (vi) the comptroller shall deduct
54 a like amount which the comptroller shall pay into the treasury to the
55 credit of the general fund from amounts subsequently payable to the
56 department of social services, the state university of New York, the
S. 7509--C 62 A. 9509--C
1 city university of New York, or the higher education services corpo-
2 ration, or the revenue arrearage account or special offset fiduciary
3 account pursuant to section ninety-one-a or ninety-one-c of the state
4 finance law, as the case may be, whichever had been credited the amount
5 originally withheld from such overpayment, and (vii) with respect to
6 amounts originally withheld from such overpayment pursuant to section
7 one hundred seventy-one-l of this article and paid to the city of New
8 York, the comptroller shall collect a like amount from the city of New
9 York.
10 § 5. Subdivisions 2, 3 and paragraph (a) of subdivision 5 of section
11 92-z of the state finance law, subdivision 2 as amended by section 30 of
12 part T of chapter 57 of the laws of 2007, and subdivision 3 and para-
13 graph (a) of subdivision 5 as added by section 1 of part I of chapter
14 383 of the laws of 2001, are amended to read as follows:
15 2. Such fund shall consist of [twenty-five] (a) fifty percent of
16 receipts from the imposition of personal income taxes pursuant to arti-
17 cle twenty-two of the tax law, less such amounts as the commissioner of
18 taxation and finance may determine to be necessary for refunds, and (b)
19 fifty percent of receipts from the imposition of employer compensation
20 expense taxes pursuant to article twenty-four of the tax law, less such
21 amounts as the commissioner of taxation and finance may determine to be
22 necessary for refunds.
23 3. (a) Beginning on the first day of each month, the comptroller shall
24 deposit all of the receipts collected pursuant to section six hundred
25 seventy-one of the tax law in the revenue bond tax fund until the amount
26 of monthly receipts anticipated to be deposited pursuant to the certif-
27 icate required in paragraph (b) of subdivision five of this section are
28 met. On or before the twelfth day of each month, the commissioner of
29 taxation and finance shall certify to the state comptroller the amounts
30 specified in paragraph (a) of subdivision two of this section relating
31 to the preceding month and, in addition, no later than March thirty-
32 first of each fiscal year the commissioner of taxation and finance shall
33 certify such amounts relating to the last month of such fiscal year. The
34 amounts so certified shall be deposited by the state comptroller in the
35 revenue bond tax fund.
36 (b) Beginning on the first day of each month, the comptroller shall
37 deposit all of the receipts collected pursuant to section eight hundred
38 fifty-four of the tax law in the revenue bond tax fund until the amount
39 of monthly receipts anticipated to be deposited pursuant to the certif-
40 icate required in paragraph (b) of subdivision five of this section are
41 met. On or before the twelfth day of each month, the commissioner of
42 taxation and finance shall certify to the state comptroller the amounts
43 specified in paragraph (b) of subdivision two of this section relating
44 to the preceding month and, in addition, no later than March thirty-
45 first of each fiscal year the commissioner of taxation and finance shall
46 certify such amounts relating to the last month of such fiscal year. The
47 amounts so certified shall be deposited by the state comptroller in the
48 revenue bond tax fund.
49 (a) The state comptroller shall from time to time, but in no event
50 later than the fifteenth day of each month (other than the last month of
51 the fiscal year) and no later than the thirty-first day of the last
52 month of each fiscal year, pay over and distribute to the credit of the
53 general fund of the state treasury all moneys in the revenue bond tax
54 fund, if any, in excess of the aggregate amount required to be set aside
55 for the payment of cash requirements pursuant to paragraph (b) of this
56 subdivision, provided that an appropriation has been made to pay all
S. 7509--C 63 A. 9509--C
1 amounts specified in any certificate or certificates delivered by the
2 director of the budget pursuant to paragraph (b) of this subdivision as
3 being required by each authorized issuer as such term is defined in
4 section sixty-eight-a of this chapter for the payment of cash require-
5 ments of such issuers for such fiscal year. Subject to the rights of
6 holders of debt of the state, in no event shall the state comptroller
7 pay over and distribute any moneys on deposit in the revenue bond tax
8 fund to any person other than an authorized issuer pursuant to such
9 certificate or certificates (i) unless and until the aggregate of all
10 cash requirements certified to the state comptroller as required by such
11 authorized issuers to be set aside pursuant to paragraph (b) of this
12 subdivision for such fiscal year shall have been appropriated to such
13 authorized issuers in accordance with the schedule specified in the
14 certificate or certificates filed by the director of the budget or (ii)
15 if, after having been so certified and appropriated, any payment
16 required to be made pursuant to paragraph (b) of this subdivision has
17 not been made to the authorized issuers which was required to have been
18 made pursuant to such certificate or certificates; provided, however,
19 that no person, including such authorized issuers or the holders of
20 revenue bonds, shall have any lien on moneys on deposit in the revenue
21 bond tax fund. Any agreement entered into pursuant to section sixty-
22 eight-c of this chapter related to any payment authorized by this
23 section shall be executory only to the extent of such revenues available
24 to the state in such fund. Notwithstanding subdivisions two and three of
25 this section, in the event the aggregate of all cash requirements certi-
26 fied to the state comptroller as required by such authorized issuers to
27 be set aside pursuant to paragraph (b) of this subdivision for the
28 fiscal year beginning on April first shall not have been appropriated to
29 such authorized issuers in accordance with the schedule specified in the
30 certificate or certificates filed by the director of the budget or, (ii)
31 if, having been so certified and appropriated, any payment required to
32 be made pursuant to paragraph (b) of this subdivision has not been made
33 pursuant to such certificate or certificates, all receipts collected
34 pursuant to section six hundred seventy-one of the tax law and section
35 eight hundred fifty-four of the tax law shall be deposited in the reven-
36 ue bond tax fund until the greater of [twenty-five] forty percent of the
37 aggregate of the receipts from the imposition of (A) the personal income
38 tax imposed by article twenty-two of the tax law and (B) the employer
39 compensation expense tax imposed by article twenty-four of the tax law
40 for the fiscal year beginning on April first and as specified in the
41 certificate or certificates filed by the director of the budget pursuant
42 to this paragraph or [six] a total of twelve billion dollars has been
43 deposited in the revenue bond tax fund. Notwithstanding any other
44 provision of law, if the state has appropriated and paid to the author-
45 ized issuers the amounts necessary for the authorized issuers to meet
46 their requirements for the current fiscal year pursuant to the certif-
47 icate or certificates submitted by the director of the budget pursuant
48 to paragraph (b) of this section, the state comptroller shall, on the
49 last day of each fiscal year, pay to the general fund of the state all
50 sums remaining in the revenue bond tax fund on such date except such
51 amounts as the director of the budget may certify are needed to meet the
52 cash requirements of authorized issuers during the subsequent fiscal
53 year.
54 § 6. Subdivision 5 of section 68-c of the state finance law, as added
55 by section 2 of part I of chapter 383 of the laws of 2001, is amended to
56 read as follows:
S. 7509--C 64 A. 9509--C
1 5. Nothing contained in this article shall be deemed to restrict the
2 right of the state to amend, repeal, modify or otherwise alter statutes
3 imposing or relating to the taxes imposed pursuant to article twenty-two
4 and article twenty-four of the tax law. The authorized issuers shall not
5 include within any resolution, contract or agreement with holders of the
6 revenue bonds issued under this article any provision which provides
7 that a default occurs as a result of the state exercising its right to
8 amend, repeal, modify or otherwise alter the taxes imposed pursuant to
9 article twenty-two and article twenty-four of the tax law.
10 § 7. This act shall take effect immediately; provided, however, that
11 the amendments to subdivision 1 of section 171-a of the tax law made by
12 section three of this act shall not affect the expiration of such subdi-
13 vision and shall expire therewith, when upon such date the provisions of
14 section four of this act shall take effect.
15 PART NN
16 Section 1. The opening paragraph of subdivision 7 of section 221 of
17 the racing, pari-mutuel wagering and breeding law, as amended by section
18 2 of part SS of chapter 59 of the laws of 2017, is amended to read as
19 follows:
20 In order to pay the costs of the insurance required by this section
21 and by the workers' compensation law and to carry out its other powers
22 and duties and to pay for any of its liabilities under section four-
23 teen-a of the workers' compensation law, the New York Jockey Injury
24 Compensation Fund, Inc. shall ascertain the total funding necessary and
25 establish the sums that are to be paid by all owners and trainers
26 licensed or required to be licensed under section two hundred twenty of
27 this article, to obtain the total funding amount required annually. In
28 order to provide that any sum required to be paid by an owner or trainer
29 is equitable, the fund shall establish payment schedules which reflect
30 such factors as are appropriate, including where applicable, the
31 geographic location of the racing corporation at which the owner or
32 trainer participates, the duration of such participation, the amount of
33 any purse earnings, the number of horses involved, or such other factors
34 as the fund shall determine to be fair, equitable and in the best inter-
35 ests of racing. In no event shall the amount deducted from an owner's
36 share of purses exceed two per centum; provided, however, for two thou-
37 sand [seventeen] eighteen the New York Jockey Injury Compensation Fund,
38 Inc. may use up to two million dollars from the account established
39 pursuant to subdivision nine of section two hundred eight of this arti-
40 cle to pay the annual costs required by this section and the funds from
41 such account shall not count against the two per centum of purses
42 deducted from an owner's share of purses. The amount deducted from an
43 owner's share of purses shall not exceed one per centum after April
44 first, two thousand twenty. In the cases of multiple ownerships and
45 limited racing appearances, the fund shall equitably adjust the sum
46 required.
47 § 2. Paragraph (a) of subdivision 9 of section 208 of the racing,
48 pari-mutuel wagering and breeding law, as amended by section 2 of part
49 PP of chapter 60 of the laws of 2016, is amended to read as follows:
50 (a) The franchised corporation shall maintain a separate account for
51 all funds held on deposit in trust by the corporation for individual
52 horsemen's accounts. Purse funds shall be paid by the corporation as
53 required to meet its purse payment obligations. Funds held in horsemen's
54 accounts shall only be released or applied as requested and directed by
S. 7509--C 65 A. 9509--C
1 the individual horseman. For two thousand [sixteen] eighteen the New
2 York Jockey Injury Compensation Fund, Inc. may use up to two million
3 dollars from the account established pursuant to this subdivision to pay
4 the annual costs required by section two hundred twenty-one of this
5 article.
6 § 3. Paragraph (c) of subdivision 9 of section 208 of the racing,
7 pari-mutuel wagering and breeding law is relettered paragraph (e) and
8 two new paragraphs (c) and (d) are added to read as follows:
9 (c) The franchised corporation shall establish and maintain a separate
10 account for funds to be held on deposit in trust by the franchised
11 corporation for the horsemen's organization recognized pursuant to
12 section two hundred twenty-eight of this article. Starting in two thou-
13 sand eighteen and annually thereafter, funds from the account estab-
14 lished pursuant to this subdivision shall be deposited in the separate
15 account established under this paragraph in an amount to be agreed upon
16 by the franchised corporation and the horsemen's organization recognized
17 pursuant to section two hundred twenty-eight of this article. Funds held
18 in this account shall be used by such recognized horsemen's organization
19 solely as collateral to secure workers' compensation insurance coverage,
20 including through the New York Jockey Injury Compensation Fund, Inc.
21 Such coverage shall include high deductible programs and forms of self-
22 insurance.
23 (d) In the event the horsemen's organization recognized pursuant to
24 section two hundred twenty-eight of this article determines that the
25 funds are no longer needed as collateral to secure workers' compensation
26 insurance coverage, then, upon agreement by the franchised corporation
27 and such appropriately recognized horsemen's organization, funds in the
28 separate account established under paragraph (c) of this subdivision
29 shall be returned to the account established pursuant to paragraph (a)
30 of this subdivision.
31 § 4. This act shall take effect immediately.
32 PART OO
33 Section 1. Subdivision 2 of section 516 of the racing, pari-mutuel
34 wagering and breeding law is amended and a new subdivision 2-a is added
35 to read as follows:
36 2. After payment of all of the costs of the corporation's functions,
37 net revenue remaining to the corporation shall be divided[, quarterly,
38 not more than thirty days after the close of the calendar quarter,]
39 among the participating counties in accordance with the following
40 provisions:
41 a. Fifty percent of such revenue distributed among the participating
42 counties on the basis of the proportion of the total off-track pari-mu-
43 tuel wagering accepted by the corporation during the previous [calendar
44 quarter] period that originated in the branch offices located in each
45 participating county;
46 b. Fifty percent of such revenue on the basis of population, as
47 defined as the total population in each participating county shown by
48 the latest preceding decennial federal census completed and published as
49 a final population count by the United States bureau of the census
50 preceding the commencement of the calendar year in which such distrib-
51 ution is to be made; and
52 c. A participating county containing a city electing to participate in
53 the management and revenues of a corporation under subdivision two of
54 section five hundred two of this article shall distribute revenue
S. 7509--C 66 A. 9509--C
1 received under paragraphs a and b of this subdivision to such city
2 according to the proportion such city's population bears to the county's
3 population.
4 2-a. The net revenue remaining to the corporation shall be distributed
5 quarterly, not more than thirty days after the close of the calendar
6 quarter, unless, each off-track betting corporation's board shall deter-
7 mine once annually, that such net revenue remaining to the corporation
8 shall be distributed to participating counties and cities on an annual,
9 or bi-annual basis, to be distributed not more than thirty days after
10 the close of the calendar year, or the close of the bi-annual year
11 (January-June and July-December). No such determination shall be made
12 prior to the board's receipt of an annual written approval, to such
13 specified annual, or bi-annual payment schedule, between each off-track
14 betting corporation and the governing bodies of each participating coun-
15 ties and cities within such applicable region.
16 § 2. This act shall take effect immediately.
17 PART PP
18 Section 1. Subdivision 1 of section 22 of the public housing law, as
19 added by section 1 of part CC of chapter 63 of the laws of 2000, is
20 amended to read as follows:
21 1. A taxpayer subject to tax under article nine-A, twenty-two, [thir-
22 ty-two] or thirty-three of the tax law which owns an interest in one or
23 more eligible low-income buildings, or a transferee of such a taxpayer
24 as described in subdivision eight of this section, shall be allowed a
25 credit against such tax for the amount of low-income housing credit
26 allocated by the commissioner to each such building. Except as provided
27 in subdivision two of this section, the credit amount so allocated shall
28 be allowed as a credit against the tax for the ten taxable years in the
29 credit period.
30 § 2. Section 22 of the public housing law is amended by adding a new
31 subdivision 8 to read as follows:
32 8. (a) A taxpayer allowed a credit pursuant to this article may trans-
33 fer the credit, in whole or in part, to another person or entity, who
34 shall be referred to as the transferee, without regard to how any feder-
35 al low-income housing tax credit with respect to the low-income building
36 may be allocated and notwithstanding that such other person or entity
37 owns no interest in the eligible low-income building or in an entity
38 with an ownership interest in the eligible low-income building. Trans-
39 ferees shall be entitled to apply transferred credit to a tax imposed
40 under article nine-A, twenty-two or thirty-three of the tax law,
41 provided all requirements for claiming the credit are met. A transferee
42 may not transfer any credit, or portion thereof, acquired by transfer.
43 (b) A taxpayer allowed a credit pursuant to this article must enter
44 into a transfer contract with the transferee. The transfer contract must
45 specify
46 (i) the building identification numbers for all buildings in the
47 project;
48 (ii) the date each building was placed into service;
49 (iii) the fifteen year compliance period for the project;
50 (iv) the schedule of years for which the transfer credit may be
51 claimed and the amount of credit previously claimed;
52 (v) the amount of consideration received by the taxpayer for the
53 transfer credit; and
54 (vi) the amount of credit being transferred.
S. 7509--C 67 A. 9509--C
1 (c) No transfer shall be effective unless the taxpayer allowed a cred-
2 it pursuant to this article and seeking to transfer the credit files a
3 transfer statement with the commissioner prior to the transfer and the
4 commissioner approves such transfer. The transfer statement shall
5 provide the name and federal identification numbers of the filing
6 transferor and the taxpayer to whom the filing transferor transferred
7 the credit, and the amount of credit transferred to each such person or
8 entity. A copy of the transfer contract shall be attached to the trans-
9 fer statement. The statement shall also contain such other information
10 as the commissioner may require. After reviewing the transfer contract
11 and the transfer statement, the commissioner shall approve or deny the
12 transfer as provided in this subdivision. If the commissioner approves
13 the transfer, the commissioner shall issue an approval statement that
14 provides the name of the transferor and transferee, the amount of credit
15 being transferred and such other information as the commissioner and the
16 commissioner of taxation and finance deem necessary. A copy of the
17 commissioner's approval statement must be attached to the transferee's
18 tax return. If the commissioner denies the transfer, the commissioner
19 shall provide the taxpayer a written determination for such denial. The
20 commissioner, in consultation with the commissioner of taxation and
21 finance, may establish such other procedures and standards deemed neces-
22 sary for the transferability of the low-income housing credit.
23 (d) The commissioner shall forward copies of all transfer statements
24 and attachments thereto and approval statements to the department of
25 taxation and finance within thirty days after the transfer is approved
26 by the commissioner.
27 § 3. Section 25 of the public housing law is amended by adding a new
28 subdivision 3 to read as follows:
29 3. The allocation of the credit established by this article may be
30 made without regard to and in a separate manner from any federal low-in-
31 come housing credit that may be allocated with respect to an eligible
32 low-income building.
33 § 4. Subdivision (b) of section 18 of the tax law is amended by adding
34 a new paragraph 6-a to read as follows:
35 (6-a) The taxpayer that originally received the credit shall remain
36 solely liable for all obligations and liabilities imposed on the taxpay-
37 er with respect to the credit, none of which shall apply to a party to
38 whom the credit has been subsequently transferred.
39 § 5. Section 23 of the public housing law, as added by section 1 of
40 part CC of chapter 63 of the laws of 2000, is amended to read as
41 follows:
42 § 23. Project monitoring. The commissioner shall establish such proce-
43 dures [as he deems] deemed necessary for monitoring compliance of an
44 eligible low-income building with the provisions of this article, and
45 for notifying the commissioner of taxation and finance of any such
46 noncompliance [of which he becomes aware].
47 § 6. This act shall take effect on the thirtieth day after it shall
48 have become a law and shall apply to taxable years beginning on or after
49 January 1, 2019 for buildings that receive an allocation of low-income
50 housing credit on or after the effective date of this act.
51 PART QQ
52 Section 1. Paragraph 1 of subsection (a) of section 1301 of the tax
53 law, as amended by section 2 of part F of chapter 61 of the laws of
54 2017, is amended to read as follows:
S. 7509--C 68 A. 9509--C
1 (1) a tax on the personal income of residents of such city, at the
2 rates provided for under subsection (a) of section thirteen hundred four
3 of this article for taxable years beginning before two thousand [twenty]
4 twenty-one, and at the rates provided for under subsection (b) of
5 section thirteen hundred four of this article for taxable years begin-
6 ning after two thousand twenty, provided, however, that if, for any
7 taxable year beginning after two thousand twenty, the rates set forth in
8 such subsection (b) are rendered inapplicable and the rates set forth in
9 such subsection (a) are rendered applicable, then the tax for such taxa-
10 ble year shall be at the rates provided under [subparagraph] subpara-
11 graphs (A) of paragraphs one, two and three of such subsection (a),
12 § 2. This act shall take effect immediately.
13 PART RR
14 Section 1. Subparagraph (A) of paragraph 1, paragraph 3 and paragraph
15 5 of subsection (oo) of section 606 of the tax law, paragraph 3 as
16 amended by chapter 239 of the laws of 2009, and subparagraph (A) of
17 paragraph 1 and paragraph 5 as amended by section 1 of part F of chapter
18 59 of the laws of 2013, are amended to read as follows:
19 (A) For taxable years beginning on or after January first, two thou-
20 sand ten and before January first, two thousand [twenty] twenty-five, a
21 taxpayer shall be allowed a credit as hereinafter provided, against the
22 tax imposed by this article, in an amount equal to one hundred percent
23 of the amount of credit allowed the taxpayer with respect to a certified
24 historic structure under [subsection (a) (2) of section 47 of the feder-
25 al] internal revenue code section 47(c)(3), determined without regard to
26 ratably allocating the credit over a five year period as required by
27 subsection (a) of such section 47, with respect to a certified historic
28 structure located within the state. Provided, however, the credit shall
29 not exceed five million dollars. For taxable years beginning on or after
30 January first, two thousand [twenty] twenty-five, a taxpayer shall be
31 allowed a credit as hereinafter provided, against the tax imposed by
32 this article, in an amount equal to thirty percent of the amount of
33 credit allowed the taxpayer with respect to a certified historic struc-
34 ture under [subsection (a)(2) of section 47 of the federal] internal
35 revenue code section 47(c)(3), determined without regard to ratably
36 allocating the credit over a five year period as required by subsection
37 (a) of such section 47, with respect to a certified historic structure
38 located within the state; provided, however, the credit shall not exceed
39 one hundred thousand dollars.
40 (3) If the [credit allowed the] taxpayer is allowed a credit pursuant
41 to section 47 of the internal revenue code with respect to a qualified
42 rehabilitation that is also the subject of the credit allowed by this
43 subsection and that credit pursuant to such section 47 is recaptured
44 pursuant to subsection (a) of section 50 of the internal revenue code, a
45 portion of the credit allowed under this subsection must be added back
46 in the same taxable year and in the same proportion as the federal
47 recapture.
48 (5) To be eligible for the credit allowable under this subsection the
49 rehabilitation project shall be in whole or in part located within a
50 census tract which is identified as being at or below one hundred
51 percent of the state median family income as calculated as of [January]
52 April first of each year using the most recent five year estimate from
53 the American community survey published by the United States Census
54 bureau. If there is a change in the most recent five year estimate, a
S. 7509--C 69 A. 9509--C
1 census tract that qualified for eligibility under this program before
2 information about the change was released will remain eligible for a
3 credit under this subsection for an additional two calendar years.
4 § 2. Paragraphs (a), (c) and (e) of subdivision 26 of section 210-b of
5 the tax law, as added by section 17 of part A of chapter 59 of the laws
6 of 2014, are amended to read as follows:
7 (a) Application of credit. (i) For taxable years beginning on or after
8 January first, two thousand ten, and before January first, two thousand
9 [twenty] twenty-five, a taxpayer shall be allowed a credit as hereinaft-
10 er provided, against the tax imposed by this article, in an amount equal
11 to one hundred percent of the amount of credit allowed the taxpayer for
12 the same taxable year with respect to a certified historic structure
13 under [subsection (c)(2) of section 47 of the] internal revenue code
14 section 47(c)(3), determined without regard to ratably allocating the
15 credit over a five year period as required by subsection (a) of such
16 section 47, with respect to a certified historic structure located with-
17 in the state. Provided, however, the credit shall not exceed five
18 million dollars.
19 (ii) For taxable years beginning on or after January first, two thou-
20 sand [twenty] twenty-five, a taxpayer shall be allowed a credit as here-
21 inafter provided, against the tax imposed by this article, in an amount
22 equal to thirty percent of the amount of credit allowed the taxpayer for
23 the same taxable year determined without regard to ratably allocating
24 the credit over a five year period as required by subsection (a) of
25 section 47 of the internal revenue code, with respect to a certified
26 historic structure under subsection (c)(3) of section 47 of the internal
27 revenue code with respect to a certified historic structure located
28 within the state. Provided, however, the credit shall not exceed one
29 hundred thousand dollars.
30 (c) If the [credit allowed the] taxpayer is allowed a credit pursuant
31 to section 47 of the internal revenue code with respect to a qualified
32 rehabilitation that is also the subject of the credit allowed by this
33 subdivision and that credit pursuant to such section 47 is recaptured
34 pursuant to subsection (a) of section 50 of the internal revenue code, a
35 portion of the credit allowed under this [subsection] subdivision must
36 be added back in the same taxable year and in the same proportion as the
37 federal credit.
38 (e) To be eligible for the credit allowable under this subdivision,
39 the rehabilitation project shall be in whole or in part located within a
40 census tract which is identified as being at or below one hundred
41 percent of the state median family income as calculated as of [January]
42 April first of each year using the most recent five year estimate from
43 the American community survey published by the United States Census
44 bureau. If there is a change in the most recent five year estimate, a
45 census tract that qualified for eligibility under this program before
46 information about the change was released will remain eligible for a
47 credit under this subdivision for an additional two calendar years.
48 § 3. Subparagraph (A) of paragraph 1, paragraph 3 and paragraph 5 of
49 subdivision (y) of section 1511 of the tax law, paragraph 3 as added by
50 chapter 472 of the laws of 2010 and subparagraph (A) of paragraph 1 and
51 paragraph 5 as amended by section 4 of part F of chapter 59 of the laws
52 of 2013, are amended to read as follows:
53 (A) For taxable years beginning on or after January first, two thou-
54 sand ten and before January first, two thousand [twenty] twenty-five, a
55 taxpayer shall be allowed a credit as hereinafter provided, against the
56 tax imposed by this article, in an amount equal to one hundred percent
S. 7509--C 70 A. 9509--C
1 of the amount of credit allowed the taxpayer with respect to a certified
2 historic structure under [subsection (a)(2) of section 47 of the feder-
3 al] internal revenue code section 47(c)(3), determined without regard to
4 ratably allocating the credit over a five year period as required by
5 subsection (a) of such section 47, with respect to a certified historic
6 structure located within the state. Provided, however, the credit shall
7 not exceed five million dollars. For taxable years beginning on or after
8 January first, two thousand [twenty] twenty-five, a taxpayer shall be
9 allowed a credit as hereinafter provided, against the tax imposed by
10 this article, in an amount equal to thirty percent of the amount of
11 credit allowed the taxpayer with respect to a certified historic struc-
12 ture under [subsection (a)(2) of section 47 of the federal] internal
13 revenue code section 47(c)(3), determined without regard to ratably
14 allocating the credit over a five year period as required by subsection
15 (a) of such section 47 with respect to a certified historic structure
16 located within the state. Provided, however, the credit shall not exceed
17 one hundred thousand dollars.
18 (3) If the [credit allowed the] taxpayer is allowed a credit pursuant
19 to section 47 of the internal revenue code with respect to a qualified
20 rehabilitation that is also the subject of the credit allowed by this
21 subdivision and that credit pursuant to such section 47 is recaptured
22 pursuant to subsection (a) of section 50 of the internal revenue code, a
23 portion of the credit allowed under this [subsection] subdivision in the
24 taxable year the credit was claimed must be added back in the same taxa-
25 ble year and in the same proportion as the federal recapture.
26 (5) To be eligible for the credit allowable under this subdivision,
27 the rehabilitation project shall be in whole or in part located within a
28 census tract which is identified as being at or below one hundred
29 percent of the state median family income as calculated as of [January]
30 April first of each year using the most recent five year estimate from
31 the American community survey published by the United States Census
32 bureau. If there is a change in the most recent five year estimate, a
33 census tract that qualified for eligibility under this program before
34 information about the change was released will remain eligible for a
35 credit under this subdivision for an additional two calendar years.
36 § 4. Paragraph 2 of subsection (pp) of section 606 of the tax law, as
37 added by chapter 547 of the laws of 2006, subparagraphs (A) and (B) as
38 amended by section 1 of part V of chapter 59 of the laws of 2013, is
39 amended to read as follows:
40 (2) (A) With respect to any particular residence of a taxpayer, the
41 credit allowed under paragraph one of this subsection shall not exceed
42 fifty thousand dollars for taxable years beginning on or after January
43 first, two thousand ten and before January first, two thousand [twenty]
44 twenty-five and twenty-five thousand dollars for taxable years beginning
45 on or after January first, two thousand [twenty] twenty-five. In the
46 case of a husband and wife, the amount of the credit shall be divided
47 between them equally or in such other manner as they may both elect. If
48 a taxpayer incurs qualified rehabilitation expenditures in relation to
49 more than one residence in the same year, the total amount of credit
50 allowed under paragraph one of this subsection for all such expenditures
51 shall not exceed fifty thousand dollars for taxable years beginning on
52 or after January first, two thousand ten and before January first, two
53 thousand [twenty] twenty-five and twenty-five thousand dollars for taxa-
54 ble years beginning on or after January first, two thousand [twenty]
55 twenty-five.
S. 7509--C 71 A. 9509--C
1 (B) For taxable years beginning on or after January first, two thou-
2 sand ten and before January first, two thousand [twenty] twenty-five, if
3 the amount of credit allowable under this subsection shall exceed the
4 taxpayer's tax for such year, and the taxpayer's New York adjusted gross
5 income for such year does not exceed sixty thousand dollars, the excess
6 shall be treated as an overpayment of tax to be credited or refunded in
7 accordance with the provisions of section six hundred eighty-six of this
8 article, provided, however, that no interest shall be paid thereon. If
9 the taxpayer's New York adjusted gross income for such year exceeds
10 sixty thousand dollars, the excess credit that may be carried over to
11 the following year or years and may be deducted from the taxpayer's tax
12 for such year or years. For taxable years beginning on or after January
13 first, two thousand [twenty] twenty-five, if the amount of credit allow-
14 able under this subsection shall exceed the taxpayer's tax for such
15 year, the excess may be carried over to the following year or years and
16 may be deducted from the taxpayer's tax for such year or years.
17 § 5. This act shall take effect immediately and shall apply to taxable
18 years beginning on and after January first, two thousand eighteen.
19 PART SS
20 Section 1. Section 1303 of the tax law, as amended by chapter 28 of
21 the laws of 1987, is amended to read as follows:
22 § 1303. City taxable income. The city taxable income of a city resi-
23 dent individual shall mean and be the same as his or her New York taxa-
24 ble income as defined in section six hundred eleven of this chapter,
25 except that it shall include (i) the amount contributed to any or all of
26 the following accounts within the charitable gifts trust fund set forth
27 in section ninety-two-gg of the state finance law, to the extent the
28 amount is claimed as an itemized deduction pursuant to section six
29 hundred fifteen of this chapter: the health charitable account estab-
30 lished by paragraph (a) of subdivision four of section ninety-two-gg of
31 the state finance law, or the elementary and secondary education chari-
32 table account established by paragraph b of subdivision four of section
33 ninety-two-gg of the state finance law. The city taxable income of a
34 city resident estate or trust shall mean and be the same as its New York
35 taxable income as defined in section six hundred eighteen of this chap-
36 ter.
37 § 2. Subdivision (b) of section 11-1712 of the administrative code of
38 the city of New York is amended by adding a new paragraph 38 to read as
39 follows:
40 (38) The amount contributed to any or all of the following accounts
41 within the charitable gifts trust fund set forth in section ninety-two-
42 gg of the state finance law, to the extent the amount is claimed as an
43 itemized deduction pursuant to section six hundred fifteen of the tax
44 law: the health charitable account established by paragraph a of subdi-
45 vision four of section ninety-two-gg of the state finance law, or the
46 elementary and secondary education charitable account established by
47 paragraph b of subdivision four of section ninety-two-gg of the state
48 finance law.
49 § 3. This act shall take effect immediately.
50 PART TT
S. 7509--C 72 A. 9509--C
1 Section 1. Clause (H) of subparagraph (ii) of paragraph 1 of subdivi-
2 sion b of section 1612 of the tax law, as amended by chapter 236 of the
3 laws of 2017, is amended to read as follows:
4 (H) notwithstanding clauses (A), (B), (C), (D), (E), (F) and (G) of
5 this subparagraph, the track operator of a vendor track and in the case
6 of Aqueduct, the video lottery terminal facility operator, shall be
7 eligible for a vendor's capital award of up to four percent of the total
8 revenue wagered at the vendor track after payout for prizes pursuant to
9 this chapter, which shall be used exclusively for capital project
10 investments to improve the facilities of the vendor track which promote
11 or encourage increased attendance at the video lottery gaming facility
12 including, but not limited to hotels, other lodging facilities, enter-
13 tainment facilities, retail facilities, dining facilities, events
14 arenas, parking garages and other improvements that enhance facility
15 amenities; provided that such capital investments shall be approved by
16 the division, in consultation with the gaming commission, and that such
17 vendor track demonstrates that such capital expenditures will increase
18 patronage at such vendor track's facilities and increase the amount of
19 revenue generated to support state education programs. The annual amount
20 of such vendor's capital awards that a vendor track shall be eligible to
21 receive shall be limited to two million five hundred thousand dollars,
22 except for Aqueduct racetrack, for which there shall be no annual limit,
23 provided, however, that any such capital award for the Aqueduct video
24 lottery terminal facility operator shall be one percent of the total
25 revenue wagered at the video lottery terminal facility after payout for
26 prizes pursuant to this chapter until the earlier of the designation of
27 one thousand video lottery devices as hosted pursuant to paragraph four
28 of subdivision a of section sixteen hundred seventeen-a of this chapter
29 or April first, two thousand nineteen and shall then be four percent of
30 the total revenue wagered at the video lottery terminal facility after
31 payout for prizes pursuant to this chapter, provided, further, that such
32 capital award shall only be provided pursuant to an agreement with the
33 operator to construct an expansion of the facility, hotel, and conven-
34 tion and exhibition space requiring a minimum capital investment of
35 three hundred million dollars. Except for tracks having less than one
36 thousand nine hundred video gaming machines, and except for a vendor
37 track located west of State Route 14 from Sodus Point to the Pennsylva-
38 nia border within New York, and except for Aqueduct racetrack each track
39 operator shall be required to co-invest an amount of capital expenditure
40 equal to its cumulative vendor's capital award. For all tracks[, except
41 for Aqueduct racetrack,] the amount of any vendor's capital award that
42 is not used during any one year period may be carried over into subse-
43 quent years ending before April first, two thousand [eighteen] nineteen.
44 Any amount attributable to a capital expenditure approved prior to April
45 first, two thousand [eighteen] nineteen and completed before April
46 first, two thousand [twenty] twenty-one; or approved prior to April
47 first, two thousand [twenty-two] twenty-three and completed before April
48 first, two thousand [twenty-four] twenty-five for a vendor track located
49 west of State Route 14 from Sodus Point to the Pennsylvania border with-
50 in New York, shall be eligible to receive the vendor's capital award. In
51 the event that a vendor track's capital expenditures, approved by the
52 gaming commission prior to April first, two thousand [eighteen] nineteen
53 and completed prior to April first, two thousand [twenty] twenty-one,
54 exceed the vendor track's cumulative capital award during the five year
55 period ending April first, two thousand [eighteen] nineteen, the vendor
56 shall continue to receive the capital award after April first, two thou-
S. 7509--C 73 A. 9509--C
1 sand [eighteen] nineteen until such approved capital expenditures are
2 paid to the vendor track subject to any required co-investment. In no
3 event shall any vendor track that receives a vendor fee pursuant to
4 clause (F) or (G) of this subparagraph be eligible for a vendor's capi-
5 tal award under this section. Any operator of a vendor track which has
6 received a vendor's capital award, choosing to divest the capital
7 improvement toward which the award was applied, prior to the full depre-
8 ciation of the capital improvement in accordance with generally accepted
9 accounting principles, shall reimburse the state in amounts equal to the
10 total of any such awards. Any capital award not approved for a capital
11 expenditure at a video lottery gaming facility by April first, two thou-
12 sand [eighteen] nineteen shall be deposited into the state lottery fund
13 for education aid; and
14 § 2. This act shall take effect immediately.
15 PART UU
16 Section 1. Section 399-1 of the vehicle and traffic law, as amended by
17 section 1 of part D of chapter 58 of the laws of 2016, is amended to
18 read as follows:
19 § 399-l. Application. Applicants for participation in the pilot
20 program established pursuant to this article shall be among those acci-
21 dent prevention course sponsoring agencies that have a course approved
22 by the commissioner pursuant to article twelve-B of this title prior to
23 the effective date of this article and which deliver such course to the
24 public. Provided, however, the commissioner may, in his or her
25 discretion, approve applications after such date. In order to be
26 approved for participation in such pilot program, the course must comply
27 with the provisions of law, rules and regulations applicable thereto.
28 The commissioner may, in his or her discretion, impose a fee for the
29 submission of each application to participate in the pilot program
30 established pursuant to this article. Such fee shall not exceed seven
31 thousand five hundred dollars. [The proceeds from such fee shall be
32 deposited by the comptroller into the special obligation reserve and
33 payment account of the dedicated highway and bridge trust fund estab-
34 lished pursuant to section eighty-nine-b of the state finance law for
35 the purposes established in this section.]
36 § 2. Paragraph a of subdivision 5 of section 410 of the vehicle and
37 traffic law, as amended by section 4 of part D of chapter 58 of the laws
38 of 2016, is amended to read as follows:
39 a. The annual fee for registration or reregistration of a motorcycle
40 shall be eleven dollars and fifty cents. Beginning April first, nine-
41 teen hundred ninety-eight the annual fee for registration or reregistra-
42 tion of a motorcycle shall be seventeen dollars and fifty cents[, of
43 which two dollars and fifty cents shall be deposited by the comptroller
44 into the special obligation reserve and payment account of the dedicated
45 highway and bridge trust fund established pursuant to section eighty-
46 nine-b of the state finance law for the purposes established in this
47 section].
48 § 3. Paragraph (c-1) of subdivision 2 of section 503 of the vehicle
49 and traffic law, as amended by section 5 of part D of chapter 58 of the
50 laws of 2016, is amended to read as follows:
51 (c-1) In addition to the fees established in paragraphs (b) and (c) of
52 this subdivision, a fee of fifty cents for each six months or portion
53 thereof of the period of validity shall be paid upon the issuance of any
54 permit, license or renewal of a license which is valid for the operation
S. 7509--C 74 A. 9509--C
1 of a motorcycle, except a limited use motorcycle. [Fees collected pursu-
2 ant to this paragraph shall be deposited by the comptroller into the
3 special obligation reserve and payment account of the dedicated highway
4 and bridge trust fund established pursuant to section eighty-nine-b of
5 the state finance law for the purposes established in this section.]
6 § 4. Subdivision 5 of section 317 of the vehicle and traffic law is
7 REPEALED.
8 § 5. Paragraph (b) of subdivision 1-a of section 318 of the vehicle
9 and traffic law, as amended by section 9 of part D of chapter 58 of the
10 laws of 2016, is amended to read as follows:
11 (b) Notwithstanding the provisions of paragraph (a) of this subdivi-
12 sion, an order of suspension issued pursuant to paragraph (a) or (e) of
13 this subdivision may be terminated if the registrant pays to the commis-
14 sioner a civil penalty in the amount of eight dollars for each day up to
15 thirty days for which financial security was not in effect, plus ten
16 dollars for each day from the thirty-first to the sixtieth day for which
17 financial security was not in effect, plus twelve dollars for each day
18 from the sixty-first to the ninetieth day for which financial security
19 was not in effect. [Of each eight dollar penalty, six dollars will be
20 deposited in the general fund and two dollars in the special obligation
21 reserve and payment account of the dedicated highway and bridge trust
22 fund established pursuant to section eighty-nine-b of the state finance
23 law for the purposes established in this section.] Of each ten dollar
24 penalty collected, [six] eight dollars will be deposited in the general
25 fund[, two dollars will be deposited in the special obligation reserve
26 and payment account of the dedicated highway and bridge trust fund
27 established pursuant to section eighty-nine-b of the state finance law
28 for the purposes established in this section,] and two dollars shall be
29 deposited in the dedicated highway and bridge trust fund established
30 pursuant to section eighty-nine-b of the state finance law and the dedi-
31 cated mass transportation fund established pursuant to section eighty-
32 nine-c of the state finance law and distributed according to the
33 provisions of subdivision (d) of section three hundred one-j of the tax
34 law. Of each twelve dollar penalty collected, [six] eight dollars will
35 be deposited into the general fund[, two dollars will be deposited into
36 the special obligation reserve and payment account of the dedicated
37 highway and bridge trust fund established pursuant to section eighty-
38 nine-b of the state finance law for the purposes established in this
39 section,] and four dollars shall be deposited in the dedicated highway
40 and bridge trust fund established pursuant to section eighty-nine-b of
41 the state finance law and the dedicated mass transportation fund estab-
42 lished pursuant to section eighty-nine-c of the state finance law and
43 distributed according to the provisions of subdivision (d) of section
44 three hundred one-j of the tax law. The foregoing provision shall apply
45 only once during any thirty-six month period and only if the registrant
46 surrendered the certificate of registration and number plates to the
47 commissioner not more than ninety days from the date of termination of
48 financial security or submits to the commissioner new proof of financial
49 security which took effect not more than ninety days from the termi-
50 nation of financial security.
51 § 6. Subdivision 6 of section 423-a of the vehicle and traffic law is
52 REPEALED.
53 § 7. Paragraph (a) of subdivision 3 of section 89-b of the state
54 finance law, as amended by section 11 of part D of chapter 58 of the
55 laws of 2016, is amended to read as follows:
S. 7509--C 75 A. 9509--C
1 (a) The special obligation reserve and payment account shall consist
2 (i) of all moneys required to be deposited in the dedicated highway and
3 bridge trust fund pursuant to the provisions of sections two hundred
4 five, two hundred eighty-nine-e, three hundred one-j, five hundred
5 fifteen and eleven hundred sixty-seven of the tax law, section four
6 hundred one of the vehicle and traffic law, and section thirty-one of
7 chapter fifty-six of the laws of nineteen hundred ninety-three, (ii) all
8 fees, fines or penalties collected by the commissioner of transportation
9 and the commissioner of motor vehicles pursuant to section fifty-two,
10 section three hundred twenty-six, section eighty-eight of the highway
11 law, subdivision fifteen of section three hundred eighty-five[, section
12 four hundred twenty-three-a, section four hundred ten, section three
13 hundred seventeen, section three hundred eighteen, article twelve-C, and
14 paragraph (c-1) of subdivision two of section five hundred three] of the
15 vehicle and traffic law, section two of the chapter of the laws of two
16 thousand three that amended this paragraph, subdivision (d) of section
17 three hundred four-a, paragraph one of subdivision (a) and subdivision
18 (d) of section three hundred five, subdivision six-a of section four
19 hundred fifteen and subdivision (g) of section twenty-one hundred twen-
20 ty-five of the vehicle and traffic law, section fifteen of this chapter,
21 excepting moneys deposited with the state on account of betterments
22 performed pursuant to subdivision twenty-seven or subdivision thirty-
23 five of section ten of the highway law, and [sections ninety-four, one
24 hundred thirty-five, and] section one hundred forty-five of the trans-
25 portation law, (iii) any moneys collected by the department of transpor-
26 tation for services provided pursuant to agreements entered into in
27 accordance with section ninety-nine-r of the general municipal law, and
28 (iv) any other moneys collected therefor or credited or transferred
29 thereto from any other fund, account or source.
30 § 8. Paragraph (a) of subdivision 3 of section 89-b of the state
31 finance law, as amended by section 12 of part D of chapter 58 of the
32 laws of 2016, is amended to read as follows:
33 (a) The special obligation reserve and payment account shall consist
34 (i) of all moneys required to be deposited in the dedicated highway and
35 bridge trust fund pursuant to the provisions of sections two hundred
36 eighty-nine-e, three hundred one-j, five hundred fifteen and eleven
37 hundred sixty-seven of the tax law, section four hundred one of the
38 vehicle and traffic law, and section thirty-one of chapter fifty-six of
39 the laws of nineteen hundred ninety-three, (ii) all fees, fines or
40 penalties collected by the commissioner of transportation and the
41 commissioner of motor vehicles pursuant to section fifty-two, section
42 three hundred twenty-six, section eighty-eight of the highway law,
43 subdivision fifteen of section three hundred eighty-five[, section four
44 hundred twenty-three-a, section four hundred ten, section three hundred
45 seventeen, section three hundred eighteen, article twelve-C, and para-
46 graph (c-1) of subdivision two of section five hundred three] of the
47 vehicle and traffic law, section fifteen of this chapter, excepting
48 moneys deposited with the state on account of betterments performed
49 pursuant to subdivision twenty-seven or subdivision thirty-five of
50 section ten of the highway law, and [sections ninety-four, one hundred
51 thirty-five, and] section one hundred forty-five of the transportation
52 law, (iii) any moneys collected by the department of transportation for
53 services provided pursuant to agreements entered into in accordance with
54 section ninety-nine-r of the general municipal law, and (iv) any other
55 moneys collected therefor or credited or transferred thereto from any
56 other fund, account or source.
S. 7509--C 76 A. 9509--C
1 § 9. Subdivision 4 of section 94 of the transportation law is
2 REPEALED.
3 § 10. Subdivision 4 of section 135 of the transportation law, as
4 amended by section 4 of part C of chapter 57 of the laws of 2014, is
5 amended to read as follows:
6 4. [All revenues collected pursuant to this section shall be deposited
7 by the comptroller into the special obligation reserve and payment
8 account of the dedicated highway and bridge trust fund established
9 pursuant to section eighty-nine-b of the state finance law for the
10 purposes established in this section.] Fees will be based on revenues
11 from the preceding calendar year and shall be assessed on or before July
12 first and are payable by September first of each year. On or before
13 January first of each year following assessment of fees pursuant to this
14 section, the commissioner shall report to the railroad companies annual
15 costs associated with this assessment.
16 § 11. Subsection (b) of section 805 of the tax law, as amended by
17 section 1 of part C of chapter 25 of the laws of 2009, is amended to
18 read as follows:
19 (b) On or before the twelfth and twenty-sixth day of each succeeding
20 month, after reserving such amount for such refunds and deducting such
21 amounts for such costs, as provided for in subsection (a) of this
22 section, the commissioner shall certify to the comptroller the amount of
23 all revenues so received during the prior month as a result of the
24 taxes, interest and penalties so imposed. The amount of revenues so
25 certified shall be paid over by the fifteenth and the final business day
26 of each succeeding month from such account without appropriation into
27 the [mobility tax trust account of the metropolitan transportation
28 authority financial assistance fund established pursuant to section
29 ninety-two-ff of the state finance law, for payment, pursuant to appro-
30 priations by the legislature to the] metropolitan transportation author-
31 ity finance fund established pursuant to section twelve hundred seven-
32 ty-h of the public authorities law, provided, however, that the
33 comptroller shall ensure that any payments to the metropolitan transpor-
34 tation authority finance fund which are due to be paid by the final
35 business day in the month of December pursuant to this subsection shall
36 be received by the metropolitan transportation authority finance fund on
37 the same business day in which it is paid.
38 § 12. Section 4 of the state finance law is amended by adding a new
39 subdivision 12 to read as follows:
40 12. Notwithstanding subdivision one of this section and any other law
41 to the contrary, the revenue (including taxes, interest and penalties)
42 from the metropolitan commuter transportation mobility tax imposed
43 pursuant to article twenty-three of the tax law which are paid in
44 accordance with subsection (b) of section eight hundred five of the tax
45 law into the metropolitan transportation authority finance fund estab-
46 lished by section twelve hundred seventy-h of the public authorities law
47 shall be made pursuant to statute but without an appropriation.
48 § 13. Subdivision 2 of section 1270-h of the public authorities law,
49 as added by section 16 of part H of chapter 25 of the laws of 2009, is
50 amended to read as follows:
51 2. The comptroller shall deposit into the metropolitan transportation
52 authority finance fund (a) monthly, pursuant to appropriation, [into the
53 metropolitan transportation authority finance fund] the moneys deposited
54 in the mobility tax trust account of the metropolitan transportation
55 authority financial assistance fund pursuant to [article twenty-three of
56 the tax law, and] any [other] provision of law directing or permitting
S. 7509--C 77 A. 9509--C
1 the deposit of moneys in such fund, and (b) without appropriation, the
2 revenue including taxes, interest and penalties collected in accordance
3 with article twenty-three of the tax law.
4 § 14. Subdivisions 3 and 5 of section 92-ff of the state finance law,
5 as added by section 1 of part G of chapter 25 of the laws of 2009, are
6 amended to read as follows:
7 3. Such fund shall consist of all moneys collected [therefore] there-
8 for or credited or transferred thereto from any other fund, account or
9 source, including, without limitation, the [revenues derived from the
10 metropolitan commuter transportation mobility tax imposed by article
11 twenty-three of the tax law;] revenues derived from the special supple-
12 mental tax on passenger car rentals imposed by section eleven hundred
13 sixty-six-a of the tax law; revenues derived from the transportation
14 surcharge imposed by article twenty-nine-A of the tax law; the supple-
15 mental registration fees imposed by article seventeen-C of the vehicle
16 and traffic law; and the supplemental metropolitan commuter transporta-
17 tion district license fees imposed by section five hundred three of the
18 vehicle and traffic law. Any interest received by the comptroller on
19 moneys on deposit in the metropolitan transportation authority financial
20 assistance fund shall be retained in and become a part of such fund.
21 5. (a) The "mobility tax trust account" shall consist of [revenues
22 required to be deposited therein pursuant to the provisions of article
23 twenty-three of the tax law and all other] moneys credited or trans-
24 ferred thereto from any [other] fund or source pursuant to law.
25 (b) Moneys in the "mobility tax trust account" shall, pursuant to
26 appropriation by the legislature, be transferred on a monthly basis to
27 the metropolitan transportation authority finance fund established by
28 section twelve hundred seventy-h of the public authorities law and
29 utilized in accordance with said section. It is the intent of the legis-
30 lature to enact two appropriations from the mobility tax trust account
31 to the metropolitan transportation authority finance fund established by
32 section twelve hundred seventy-h of the public authorities law. One such
33 appropriation shall be equal to the amounts expected to be available
34 [for such purpose pursuant to article twenty-three of the tax law or]
35 from any [other] monies described in paragraph (a) of this subdivision
36 during the two thousand [nine] eighteen--two thousand [ten] nineteen
37 fiscal year and shall be effective in that fiscal year. The other such
38 appropriation shall be equal to the amounts expected to be available
39 [for such purpose pursuant to article twenty-three of the tax law or]
40 from any [other] monies described in paragraph (a) of this subdivision
41 during the two thousand [ten] nineteen--two thousand [eleven] twenty
42 fiscal year and shall, notwithstanding the provisions of section forty
43 of this chapter, take effect on the first day of the two thousand [ten]
44 nineteen--two thousand [eleven] twenty fiscal year and lapse on the last
45 day of that fiscal year. It is the intent of the governor to submit and
46 the legislature to enact for each fiscal year after the two thousand
47 [nine] eighteen--two thousand [ten] nineteen fiscal year in an annual
48 budget bill: (i) an appropriation for the amount expected to be avail-
49 able in the mobility tax trust account during such fiscal year for the
50 metropolitan transportation authority [pursuant to article twenty-three
51 of the tax law or] from any [other] monies described in paragraph (a) of
52 this subdivision; and (ii) an appropriation for the amount projected by
53 the director of the budget to be deposited in the mobility tax trust
54 account [pursuant to article twenty-three of the tax law or] from any
55 [other] monies described in paragraph (a) of this subdivision for the
56 next succeeding fiscal year. Such appropriation for payment of revenues
S. 7509--C 78 A. 9509--C
1 projected to be deposited in the succeeding fiscal year shall, notwith-
2 standing the provisions of section forty of this chapter, take effect on
3 the first day of such succeeding fiscal year and lapse on the last day
4 of such fiscal year. If for any fiscal year commencing on or after the
5 first day of April, two thousand ten the governor fails to submit a
6 budget bill containing the foregoing, or the legislature fails to enact
7 a bill with such provisions, then the metropolitan transportation
8 authority shall notify the comptroller, the director of the budget, the
9 chairperson of the senate finance committee and the chairperson of the
10 assembly ways and means committee of amounts required to be disbursed
11 from the appropriation made during the preceding fiscal year for payment
12 in such fiscal year. In no event shall the comptroller make any payments
13 from such appropriation prior to May first of such fiscal year, and
14 unless and until the director of the budget, the chairperson of the
15 senate finance committee and the chairperson of the assembly ways and
16 means committee have been notified of the required payments and the
17 timing of such payments to be made from the mobility tax trust account
18 to the metropolitan transportation authority finance fund established by
19 section twelve hundred seventy-h of the public authorities law at least
20 forty-eight hours prior to any such payments. Until such time as
21 payments pursuant to such appropriation are made in full, revenues in
22 the mobility tax trust account shall not be paid over to any person
23 other than the metropolitan transportation authority.
24 § 15. This act shall take effect April 1, 2018; provided however, that
25 the amendments to section 399-l of the vehicle and traffic law made by
26 section one of this act shall not affect the repeal of such section and
27 shall be deemed repealed therewith; and provided further, however, that
28 the amendments to paragraph (a) of subdivision 3 of section 89-b of the
29 state finance law made by section seven of this act shall be subject to
30 the expiration and reversion of such paragraph pursuant to section 13 of
31 part U1 of chapter 62 of the laws of 2003, as amended, when upon such
32 date the provisions of section eight of this act shall take effect.
33 PART VV
34 Section 1. This act commits the state of New York (state) and the city
35 of New York (city) to fund, $836,000,000 in capital and operating costs
36 related to projects contained in the Metropolitan Transportation Author-
37 ity (MTA) New York city subway action plan. The state share of
38 $418,000,000 shall consist of appropriations first enacted in the 2018-
39 2019 state budget, additional funds and tax remissions sufficient for
40 the MTA to pay the capital and operating costs as provided as part of
41 the New York city subway action plan. The city share of $418,000,000 is
42 to be provided by the city for the MTA to pay the capital and operating
43 costs as provided in the New York city subway action plan.
44 § 2. (a) The state share of funds provided pursuant to section one of
45 this act shall be scheduled and paid to the MTA no later than as
46 follows: $46,444,444.44 no later than the end of April 2018,
47 $46,444,444.44 no later than the end of May 2018, $46,444,444.44 no
48 later than the end of June 2018, $46,444,444.44 no later than the end of
49 July 2018, $46,444,444.44 no later than the end of August 2018,
50 $46,444,444.44 no later than the end of September 2018, $46,444,444.44
51 no later than the end of October 2018, $46,444,444.44 no later than the
52 end of November 2018, and $46,444,444.48 no later than the end of Decem-
53 ber 2018.
S. 7509--C 79 A. 9509--C
1 (b) The city share of funds provided pursuant to section one of this
2 act shall be scheduled and paid to the MTA no later than as follows:
3 $69,666,666.66 on the first of July 2018; $69,666,666.66 on the first of
4 August 2018; $69,666,666.66 on the first of September 2018;
5 $69,666,666.66 on the first of October 2018; $69,666,666.66 on the first
6 of November 2018; and, $69,666,666.70 on the last day of December 2018.
7 The city shall, no later than seven days after making each payment
8 pursuant to this subdivision, certify to the state comptroller and the
9 New York state director of budget the amount of the payment and the date
10 upon which such payment was made.
11 § 3. No funds dedicated to the New York city subway action plan by
12 either the city or the state shall be used to reduce or supplant the
13 commitment by the city and state to provide funding for any current or
14 future commitment to the MTA.
15 § 4. (a) Notwithstanding any provision of law to the contrary, in the
16 event the city fails to certify to the state comptroller and the New
17 York state director of budget that the city has paid in full any payment
18 required by subdivision (b) of section two of this act, the New York
19 state director of the budget shall direct the comptroller to transfer,
20 collect, or deposit funds in accordance with subdivision (b) of this
21 section in an amount equal to the unpaid balance of any payment required
22 by subdivision (b) of section two of this act, provided that in no event
23 shall such amount exceed $418,000,000. Such direction shall be pursuant
24 to a written plan or plans filed with the comptroller, the chairman of
25 the senate finance committee and the chairman of the assembly ways and
26 means committee.
27 (b) Notwithstanding any provision of law to the contrary and as set
28 forth in a plan or plans submitted by the New York state director of the
29 budget pursuant to subdivision (a) of this section, the comptroller is
30 hereby directed and authorized to: (i) transfer funds authorized by any
31 undisbursed general fund aid to localities appropriations or state
32 special revenue fund aid to localities appropriations, excluding debt
33 service, fiduciary, and federal fund appropriations, to the city to the
34 subway assistance fund established by section 92-gg of the state finance
35 law in accordance with such plan; and/or (ii) collect and deposit into
36 the subway assistance fund established by section 92-gg of the state
37 finance law funds from any other revenue source of the city in accord-
38 ance with such plan. The comptroller is hereby authorized and directed
39 to make such transfers, collections and deposits as soon as practicable
40 but not more than 3 days following the transmittal of such plan to the
41 comptroller in accordance with subdivision (a) of this section. Provided
42 however that in no event shall such deposits exceed $418,000,000, and
43 any such deposits shall be counted against the city share of the New
44 York city subway action plan pursuant to section one of this act.
45 (c) Notwithstanding any provision of law to the contrary, the state's
46 obligation and or liability to fund any program included in general fund
47 aid to localities appropriations or state special revenue fund aid to
48 localities appropriations from which funds are transferred pursuant to
49 subdivision (b) of this section shall be reduced in an amount equal to
50 such transfer or transfers, provided however that in no event shall such
51 amount exceed $418,000,000.
52 § 5. The state finance law is amended by adding a new section 92-gg to
53 read as follows:
54 § 92-gg. Subway assistance fund. 1. There is hereby established in
55 the custody of the comptroller a special fund to be known as the subway
56 assistance fund.
S. 7509--C 80 A. 9509--C
1 2. The subway assistance fund shall consist of any monies directed
2 thereto pursuant to the provisions of section four of part VV of the
3 chapter of the laws of two thousand eighteen which added this section.
4 3. All monies deposited into the subway assistance fund pursuant to
5 part VV of the chapter of the laws of two thousand eighteen which added
6 this section shall be paid to the metropolitan transportation authority
7 without appropriation, for use in the same manner as the payments
8 required by subdivision (b) of section two of such part, as soon as
9 practicable but not more than five days from the date the comptroller
10 determines that the full amount of the unpaid balance of any payment
11 required by subdivision (b) of section two of such part has been depos-
12 ited into the subway assistance fund.
13 § 6. This act shall take effect immediately; provided, however,
14 sections one, two and four of this act shall expire and be deemed
15 repealed thirty days after all payments required pursuant to this act
16 shall have been deposited in the manner prescribed by this act. The
17 state of New York and the city of New York shall notify the legislative
18 bill drafting commission upon such final payment provided for in this
19 act in order that the commission may maintain an accurate and timely
20 effective data base of the official text of the laws of the state of New
21 York in furtherance of effectuating the provisions of section 44 of the
22 legislative law and section 70-b of the public officers law.
23 PART WW
24 Section 1. Notwithstanding any other provision of law, the housing
25 trust fund corporation may provide, for purposes of the rural rental
26 assistance program pursuant to article 17-a of the private housing
27 finance law, a sum not to exceed $23,649,000 for the fiscal year ending
28 March 31, 2019. Notwithstanding any other provision of law, and subject
29 to the approval of the New York state director of the budget, the board
30 of directors of the state of New York mortgage agency shall authorize
31 the transfer to the housing trust fund corporation, for the purposes of
32 reimbursing any costs associated with rural rental assistance program
33 contracts authorized by this section, a total sum not to exceed
34 $23,649,000, such transfer to be made from (i) the special account of
35 the mortgage insurance fund created pursuant to section 2429-b of the
36 public authorities law, in an amount not to exceed the actual excess
37 balance in the special account of the mortgage insurance fund, as deter-
38 mined and certified by the state of New York mortgage agency for the
39 fiscal year 2017-2018 in accordance with section 2429-b of the public
40 authorities law, if any, and/or (ii) provided that the reserves in the
41 project pool insurance account of the mortgage insurance fund created
42 pursuant to section 2429-b of the public authorities law are sufficient
43 to attain and maintain the credit rating (as determined by the state of
44 New York mortgage agency) required to accomplish the purposes of such
45 account, the project pool insurance account of the mortgage insurance
46 fund, such transfer to be made as soon as practicable but no later than
47 June 30, 2018.
48 § 2. Notwithstanding any other provision of law, the housing trust
49 fund corporation may provide, for purposes of the neighborhood preserva-
50 tion program, a sum not to exceed $8,479,000 for the fiscal year ending
51 March 31, 2019. Notwithstanding any other provision of law, and subject
52 to the approval of the New York state director of the budget, the board
53 of directors of the state of New York mortgage agency shall authorize
54 the transfer to the housing trust fund corporation, for the purposes of
S. 7509--C 81 A. 9509--C
1 reimbursing any costs associated with neighborhood preservation program
2 contracts authorized by this section, a total sum not to exceed
3 $8,479,000, such transfer to be made from (i) the special account of the
4 mortgage insurance fund created pursuant to section 2429-b of the public
5 authorities law, in an amount not to exceed the actual excess balance in
6 the special account of the mortgage insurance fund, as determined and
7 certified by the state of New York mortgage agency for the fiscal year
8 2017-2018 in accordance with section 2429-b of the public authorities
9 law, if any, and/or (ii) provided that the reserves in the project pool
10 insurance account of the mortgage insurance fund created pursuant to
11 section 2429-b of the public authorities law are sufficient to attain
12 and maintain the credit rating (as determined by the state of New York
13 mortgage agency) required to accomplish the purposes of such account,
14 the project pool insurance account of the mortgage insurance fund, such
15 transfer to be made as soon as practicable but no later than June 30,
16 2018.
17 § 3. Notwithstanding any other provision of law, the housing trust
18 fund corporation may provide, for purposes of the rural preservation
19 program, a sum not to exceed $3,539,000 for the fiscal year ending March
20 31, 2019. Notwithstanding any other provision of law, and subject to
21 the approval of the New York state director of the budget, the board of
22 directors of the state of New York mortgage agency shall authorize the
23 transfer to the housing trust fund corporation, for the purposes of
24 reimbursing any costs associated with rural preservation program
25 contracts authorized by this section, a total sum not to exceed
26 $3,539,000, such transfer to be made from (i) the special account of the
27 mortgage insurance fund created pursuant to section 2429-b of the public
28 authorities law, in an amount not to exceed the actual excess balance in
29 the special account of the mortgage insurance fund, as determined and
30 certified by the state of New York mortgage agency for the fiscal year
31 2017-2018 in accordance with section 2429-b of the public authorities
32 law, if any, and/or (ii) provided that the reserves in the project pool
33 insurance account of the mortgage insurance fund created pursuant to
34 section 2429-b of the public authorities law are sufficient to attain
35 and maintain the credit rating (as determined by the state of New York
36 mortgage agency) required to accomplish the purposes of such account,
37 the project pool insurance account of the mortgage insurance fund, such
38 transfer to be made as soon as practicable but no later than June 30,
39 2018.
40 § 4. Notwithstanding any other provision of law, the homeless housing
41 and assistance corporation may provide, for purposes of the New York
42 state supportive housing program, the solutions to end homelessness
43 program or the operational support for AIDS housing program, or to qual-
44 ified grantees under those programs, in accordance with the requirements
45 of those programs, a sum not to exceed $8,333,000 for the fiscal year
46 ending March 31, 2019. The homeless housing and assistance corporation
47 may enter into an agreement with the office of temporary and disability
48 assistance to administer such sum in accordance with the requirements of
49 the programs. Notwithstanding any other provision of law, and subject to
50 the approval of the New York state director of the budget, the board of
51 directors of the state of New York mortgage agency shall authorize the
52 transfer to the homeless housing and assistance corporation, a total sum
53 not to exceed $8,333,000, such transfer to be made from (i) the special
54 account of the mortgage insurance fund created pursuant to section
55 2429-b of the public authorities law, in an amount not to exceed the
56 actual excess balance in the special account of the mortgage insurance
S. 7509--C 82 A. 9509--C
1 fund, as determined and certified by the state of New York mortgage
2 agency for the fiscal year 2017-2018 in accordance with section 2429-b
3 of the public authorities law, if any, and/or (ii) provided that the
4 reserves in the project pool insurance account of the mortgage insurance
5 fund created pursuant to section 2429-b of the public authorities law
6 are sufficient to attain and maintain the credit rating (as determined
7 by the state of New York mortgage agency) required to accomplish the
8 purposes of such account, the project pool insurance account of the
9 mortgage insurance fund, such transfer to be made as soon as practicable
10 but no later than March 31, 2019.
11 § 5. Section 12 of part R of chapter 56 of the laws of 2017 relating
12 to utilizing reserves in the mortgage insurance fund for various housing
13 purposes is REPEALED and a new section 12 is added to read as follows:
14 § 12. Notwithstanding any other provision of law, the homeless housing
15 and assistance corporation may provide, for purposes of the New York
16 state supportive housing program, the solutions to end homelessness
17 program or the operational support for AIDS housing program, or to qual-
18 ified grantees under those programs, in accordance with the requirements
19 of those programs, a sum not to exceed two million dollars for the
20 fiscal year ending March 31, 2019. The homeless housing and assistance
21 corporation may enter into an agreement with the office of temporary and
22 disability assistance to administer such sum in accordance with the
23 requirements of the programs. Notwithstanding any other provision of
24 law, and subject to the approval of the New York state director of the
25 budget, the board of directors of the state of New York mortgage agency
26 shall authorize the transfer to the homeless housing and assistance
27 corporation, a total sum not to exceed two million dollars, such trans-
28 fer to be made from (i) the special account of the mortgage insurance
29 fund created pursuant to section 2429-b of the public authorities law,
30 in an amount not to exceed the actual excess balance in the special
31 account of the mortgage insurance fund, as determined and certified by
32 the state of New York mortgage agency for the fiscal year 2016-2017 in
33 accordance with section 2429-b of the public authorities law, if any,
34 and/or (ii) provided that the reserves in the project pool insurance
35 account of the mortgage insurance fund created pursuant to section
36 2429-b of the public authorities law are sufficient to attain and main-
37 tain the credit rating (as determined by the state of New York mortgage
38 agency) required to accomplish the purposes of such account, the project
39 pool insurance account of the mortgage insurance fund, such transfer to
40 be made as soon as practicable but no later than March 31, 2019.
41 § 6. Section 13 of part R of chapter 56 of the laws of 2017 relating
42 to utilizing reserves in the mortgage insurance fund for various housing
43 purposes is REPEALED and a new section 13 is added to read as follows:
44 § 13. Notwithstanding any other provision of law, and in addition to
45 the powers currently authorized to be exercised by the state of New York
46 municipal bond bank agency, the state of New York municipal bond bank
47 agency may provide, for purposes of municipal relief to the city of
48 Albany, a sum not to exceed nine million dollars for the city fiscal
49 year ending December 31, 2018, to the city of Albany. Notwithstanding
50 any other provision of law, and subject to the approval of the New York
51 state director of the budget, the state of New York mortgage agency
52 shall transfer to the state of New York municipal bond bank agency for
53 distribution as municipal relief to the city of Albany, a total sum not
54 to exceed nine million dollars, such transfer to be made from (i) the
55 special account of the mortgage insurance fund created pursuant to
56 section 2429-b of the public authorities law, in an amount not to exceed
S. 7509--C 83 A. 9509--C
1 the actual excess balance in the special account of the mortgage insur-
2 ance fund, as determined and certified by the state of New York mortgage
3 agency for the fiscal year 2017-2018 in accordance with section 2429-b
4 of the public authorities law, if any, and/or (ii) provided that the
5 reserves in the project pool insurance account of the mortgage insurance
6 fund created pursuant to section 2429-b of the public authorities law
7 are sufficient to attain and maintain the credit rating (as determined
8 by the agency) required to accomplish the purposes of such account, the
9 project pool insurance account of the mortgage insurance fund created
10 pursuant to section 2429-b of the public authorities law, such transfer
11 to be made as soon as practicable no later than December 31, 2018, and
12 provided further that the New York state director of the budget may
13 request additional information from the city of Albany regarding the
14 utilization of these funds and the finances and operations of the city,
15 as appropriate.
16 § 7. This act shall take effect immediately.
17 PART XX
18 Section 1. Subdivisions 9, 10, 11, 12 and 13 of section 140-a of the
19 judiciary law, subdivisions 9 and 11 as amended by chapter 240 of the
20 laws of 2005, subdivision 10 as amended by chapter 209 of the laws of
21 1990 and subdivision 12 as amended and subdivision 13 as added by chap-
22 ter 690 of the laws of 2007, are amended to read as follows:
23 9. Ninth district, [twenty-eight] twenty-nine;
24 10. Tenth district, [forty-seven] forty-eight;
25 11. Eleventh district, [thirty-nine] forty;
26 12. Twelfth district, [twenty-five] twenty-six;
27 13. Thirteenth district, [three] four.
28 § 2. This act shall take effect immediately; provided, however, that
29 the additional supreme court judges provided for by section one of this
30 act shall first be elected at the general election to be held in Novem-
31 ber 2018 and shall take office January 1, 2019.
32 PART YY
33 Section 1. Paragraphs (a), (b), (c) and (d) of subdivision 1 of
34 section 131-o of the social services law, as amended by section 1 of
35 part P of chapter 56 of the laws of 2017, are amended to read as
36 follows:
37 (a) in the case of each individual receiving family care, an amount
38 equal to at least [$141.00] $144.00 for each month beginning on or after
39 January first, two thousand [seventeen] eighteen.
40 (b) in the case of each individual receiving residential care, an
41 amount equal to at least [$163.00] $166.00 for each month beginning on
42 or after January first, two thousand [seventeen] eighteen.
43 (c) in the case of each individual receiving enhanced residential
44 care, an amount equal to at least [$194.00] $198.00 for each month
45 beginning on or after January first, two thousand [seventeen] eighteen.
46 (d) for the period commencing January first, two thousand [eighteen]
47 nineteen, the monthly personal needs allowance shall be an amount equal
48 to the sum of the amounts set forth in subparagraphs one and two of this
49 paragraph:
50 (1) the amounts specified in paragraphs (a), (b) and (c) of this
51 subdivision; and
S. 7509--C 84 A. 9509--C
1 (2) the amount in subparagraph one of this paragraph, multiplied by
2 the percentage of any federal supplemental security income cost of
3 living adjustment which becomes effective on or after January first, two
4 thousand [eighteen] nineteen, but prior to June thirtieth, two thousand
5 [eighteen] nineteen, rounded to the nearest whole dollar.
6 § 2. Paragraphs (a), (b), (c), (d), (e) and (f) of subdivision 2 of
7 section 209 of the social services law, as amended by section 2 of part
8 P of chapter 56 of the laws of 2017, are amended to read as follows:
9 (a) On and after January first, two thousand [seventeen] eighteen, for
10 an eligible individual living alone, [$822.00] $837.00; and for an
11 eligible couple living alone, [$1,207.00] $1,229.00.
12 (b) On and after January first, two thousand [seventeen] eighteen, for
13 an eligible individual living with others with or without in-kind
14 income, [$758.00] $773.00; and for an eligible couple living with others
15 with or without in-kind income, [$1,149.00] $1,171.00.
16 (c) On and after January first, two thousand [seventeen] eighteen, (i)
17 for an eligible individual receiving family care, [$1,001.48] $1,016.48
18 if he or she is receiving such care in the city of New York or the coun-
19 ty of Nassau, Suffolk, Westchester or Rockland; and (ii) for an eligible
20 couple receiving family care in the city of New York or the county of
21 Nassau, Suffolk, Westchester or Rockland, two times the amount set forth
22 in subparagraph (i) of this paragraph; or (iii) for an eligible individ-
23 ual receiving such care in any other county in the state, [$963.48]
24 $978.48; and (iv) for an eligible couple receiving such care in any
25 other county in the state, two times the amount set forth in subpara-
26 graph (iii) of this paragraph.
27 (d) On and after January first, two thousand [seventeen] eighteen, (i)
28 for an eligible individual receiving residential care, [$1,170.00]
29 $1,185.00 if he or she is receiving such care in the city of New York or
30 the county of Nassau, Suffolk, Westchester or Rockland; and (ii) for an
31 eligible couple receiving residential care in the city of New York or
32 the county of Nassau, Suffolk, Westchester or Rockland, two times the
33 amount set forth in subparagraph (i) of this paragraph; or (iii) for an
34 eligible individual receiving such care in any other county in the
35 state, [$1,140.00] $1,155.00; and (iv) for an eligible couple receiving
36 such care in any other county in the state, two times the amount set
37 forth in subparagraph (iii) of this paragraph.
38 (e) (i) On and after January first, two thousand [seventeen] eighteen,
39 for an eligible individual receiving enhanced residential care,
40 [$1,429.00] $1,444.00; and (ii) for an eligible couple receiving
41 enhanced residential care, two times the amount set forth in subpara-
42 graph (i) of this paragraph.
43 (f) The amounts set forth in paragraphs (a) through (e) of this subdi-
44 vision shall be increased to reflect any increases in federal supple-
45 mental security income benefits for individuals or couples which become
46 effective on or after January first, two thousand [eighteen] nineteen
47 but prior to June thirtieth, two thousand [eighteen] nineteen.
48 § 3. This act shall take effect December 31, 2018.
49 PART ZZ
50 Section 1. Subdivision 14 of section 131-a of the social services law,
51 as added by section 1 of part H of chapter 58 of the laws of 2014, is
52 amended to read as follows:
53 14. In determining the need for aid provided pursuant to public
54 assistance programs, each person living with [clinical/symptomatic HIV
S. 7509--C 85 A. 9509--C
1 illness or AIDS] medically diagnosed HIV infection as defined by the
2 AIDS institute of the department of health in social services districts
3 with a population over five million who is receiving services through
4 such district's administrative unit providing HIV/AIDS services, public
5 assistance and earned and/or unearned income, shall not be required to
6 pay more than thirty percent of his or her monthly earned and/or
7 unearned income toward the cost of rent that such person has a direct
8 obligation to pay; this provision shall not apply to room and board
9 arrangements.
10 § 2. Section 131-a of the social services law is amended by adding a
11 new subdivision 15 to read as follows:
12 15. In determining the need for aid provided pursuant to public
13 assistance programs, each public assistance recipient living with
14 medically diagnosed HIV infection as defined by the AIDS institute of
15 the department of health in social services districts with a population
16 of five million or fewer, at local option and in accordance with a plan
17 approved by the office of temporary and disability assistance, may not
18 be required to pay more than thirty percent of his or her monthly earned
19 and/or unearned income toward the cost of rent that such person has a
20 direct obligation to pay; this provision shall not apply to room and
21 board arrangements.
22 § 3. This act shall take effect on the ninetieth day after it shall
23 have become a law; provided, that the commissioner of the office of
24 temporary and disability assistance may promulgate all rules and regu-
25 lations necessary to implement the provisions of this act on an emergen-
26 cy basis.
27 PART AAA
28 Section 1. Section 1 of subpart H of part C of chapter 20 of the laws
29 of 2015, appropriating money for certain municipal corporations and
30 school districts, as amended by section 1 of part QQ of chapter 58 of
31 the laws of 2017, is amended to read as follows:
32 Section 1. Contingent upon available funding, and not to exceed
33 [$45,000,000] $69,000,000 moneys from the urban development corporation
34 shall be available for a local government entity, which for the purposes
35 of this section shall mean a county, city, town, village, school
36 district or special district, where (i) on or after June 25, 2015, an
37 electric generating facility located within such local government entity
38 has ceased operations, and (ii) the closing of such facility has caused
39 a reduction in the real property tax collections or payments in lieu of
40 taxes of at least twenty percent owed by such electric generating facil-
41 ity. Such moneys attributable to the cessation of operations, shall be
42 paid annually on a first come, first served basis by the urban develop-
43 ment corporation to such local government entity within a reasonable
44 time upon confirmation from the state office of real property tax
45 services or the local industrial development authority established
46 pursuant to titles eleven and fifteen of article eight of the public
47 authorities law, or the local industrial development agency established
48 pursuant to article eighteen-A of the general municipal law that such
49 cessation has resulted in a reduction in the real property tax
50 collections or payments in lieu of taxes, provided, however, that the
51 urban development corporation shall not provide assistance to such local
52 government entity for more than seven years, and shall award payments
53 reflecting the loss of revenues due to the cessation of operations as
54 follows:
S. 7509--C 86 A. 9509--C
1 Award Year Maximum Potential Award
2 1 no more than eighty percent of loss of revenues
3 2 no more than seventy percent of loss of revenues
4 3 no more than sixty percent of loss of revenues
5 4 no more than fifty percent of loss of revenues
6 5 no more than forty percent of loss of revenues
7 6 no more than thirty percent of loss of revenues
8 7 no more than twenty percent of loss of revenues
9 A local government entity shall be eligible for only one payment of
10 funds hereunder per year. A local government entity may seek assistance
11 under the electric generation facility cessation mitigation fund once a
12 generator has submitted its notice to the federally designated electric
13 bulk system operator (BSO) serving the state of New York of its intent
14 to retire the facility or of its intent to voluntarily remove the facil-
15 ity from service subject to any return-to-service provisions of any
16 tariff, and that the facility also is ineligible to participate in the
17 markets operated by the BSO. The date of submission of a local govern-
18 ment entity's application for assistance shall establish the order in
19 which assistance is paid to program applicants, except that in no event
20 shall assistance be paid to a local government entity until such time
21 that an electric generating facility has retired or become ineligible to
22 participate in the markets operated by the BSO. For purposes of this
23 section, any local government entity seeking assistance under the elec-
24 tric generation facility cessation mitigation fund must submit an attes-
25 tation to the department of public service that a facility is no longer
26 producing electricity and is no longer participating in markets operated
27 by the BSO. After receipt of such attestation, the department of public
28 service shall confirm such information with the BSO. In the case that
29 the BSO confirms to the department of public service that the facility
30 is no longer producing electricity and participating in markets operated
31 by such BSO, it shall be deemed that the electric generating facility
32 located within the local government entity has ceased operation. The
33 department of public service shall provide such confirmation to the
34 urban development corporation upon receipt. The determination of the
35 amount of such annual payment shall be determined by the president of
36 the urban development corporation based on the amount of the differen-
37 tial between the annual real property taxes and payments in lieu of
38 taxes imposed upon the facility, exclusive of interest and penalties,
39 during the last year of operations and the current real property taxes
40 and payments in lieu of taxes imposed upon the facility, exclusive of
41 interest and penalties. The total amount awarded from this program shall
42 not exceed [$45,000,000] $69,000,000.
43 § 2. This act shall take effect immediately provided, however, that
44 the amendments to section 1 of subpart H of part C of chapter 20 of the
45 laws of 2015 made by section one of this act shall not affect the repeal
46 of such subpart and shall be deemed repealed therewith.
47 PART BBB
48 Section 1. The state comptroller is hereby authorized and directed to
49 loan money in accordance with the provisions set forth in subdivision 5
50 of section 4 of the state finance law to the following funds and/or
51 accounts:
52 1. Proprietary vocational school supervision account (20452).
53 2. Local government records management account (20501).
S. 7509--C 87 A. 9509--C
1 3. Child health plus program account (20810).
2 4. EPIC premium account (20818).
3 5. Education - New (20901).
4 6. VLT - Sound basic education fund (20904).
5 7. Sewage treatment program management and administration fund
6 (21000).
7 8. Hazardous bulk storage account (21061).
8 9. Federal grants indirect cost recovery account (21065).
9 10. Low level radioactive waste account (21066).
10 11. Recreation account (21067).
11 12. Public safety recovery account (21077).
12 13. Environmental regulatory account (21081).
13 14. Natural resource account (21082).
14 15. Mined land reclamation program account (21084).
15 16. Great lakes restoration initiative account (21087).
16 17. Environmental protection and oil spill compensation fund (21200).
17 18. Public transportation systems account (21401).
18 19. Metropolitan mass transportation (21402).
19 20. Operating permit program account (21451).
20 21. Mobile source account (21452).
21 22. Statewide planning and research cooperative system account
22 (21902).
23 23. New York state thruway authority account (21905).
24 24. Mental hygiene program fund account (21907).
25 25. Mental hygiene patient income account (21909).
26 26. Financial control board account (21911).
27 27. Regulation of racing account (21912).
28 28. New York Metropolitan Transportation Council account (21913).
29 29. State university dormitory income reimbursable account (21937).
30 30. Criminal justice improvement account (21945).
31 31. Environmental laboratory reference fee account (21959).
32 32. Clinical laboratory reference system assessment account (21962).
33 33. Indirect cost recovery account (21978).
34 34. High school equivalency program account (21979).
35 35. Multi-agency training account (21989).
36 36. Interstate reciprocity for post-secondary distance education
37 account (23800).
38 37. Bell jar collection account (22003).
39 38. Industry and utility service account (22004).
40 39. Real property disposition account (22006).
41 40. Parking account (22007).
42 41. Courts special grants (22008).
43 42. Asbestos safety training program account (22009).
44 43. Batavia school for the blind account (22032).
45 44. Investment services account (22034).
46 45. Surplus property account (22036).
47 46. Financial oversight account (22039).
48 47. Regulation of Indian gaming account (22046).
49 48. Rome school for the deaf account (22053).
50 49. Seized assets account (22054).
51 50. Administrative adjudication account (22055).
52 51. Federal salary sharing account (22056).
53 52. New York City assessment account (22062).
54 53. Cultural education account (22063).
55 54. Local services account (22078).
56 55. DHCR mortgage servicing account (22085).
S. 7509--C 88 A. 9509--C
1 56. Housing indirect cost recovery account (22090).
2 57. DHCR-HCA application fee account (22100).
3 58. Low income housing monitoring account (22130).
4 59. Corporation administration account (22135).
5 60. Montrose veteran's home account (22144).
6 61. Deferred compensation administration account (22151).
7 62. Rent revenue other New York City account (22156).
8 63. Rent revenue account (22158).
9 64. Tax revenue arrearage account (22168).
10 65. Intentionally omitted.
11 66. State university general income offset account (22654).
12 67. Lake George park trust fund account (22751).
13 68. State police motor vehicle law enforcement account (22802).
14 69. Highway safety program account (23001).
15 70. DOH drinking water program account (23102).
16 71. NYCCC operating offset account (23151).
17 72. Commercial gaming revenue account (23701).
18 73. Commercial gaming regulation account (23702).
19 74. Highway use tax administration account (23801).
20 75. Fantasy sports administration account (24951).
21 76. Highway and bridge capital account (30051).
22 77. Aviation purpose account (30053).
23 78. State university residence hall rehabilitation fund (30100).
24 79. State parks infrastructure account (30351).
25 80. Clean water/clean air implementation fund (30500).
26 81. Hazardous waste remedial cleanup account (31506).
27 82. Youth facilities improvement account (31701).
28 83. Housing assistance fund (31800).
29 84. Housing program fund (31850).
30 85. Highway facility purpose account (31951).
31 86. Information technology capital financing account (32215).
32 87. New York racing account (32213).
33 88. Capital miscellaneous gifts account (32214).
34 89. New York environmental protection and spill remediation account
35 (32219).
36 90. Mental hygiene facilities capital improvement fund (32300).
37 91. Correctional facilities capital improvement fund (32350).
38 92. New York State Storm Recovery Capital Fund (33000).
39 93. OGS convention center account (50318).
40 94. Empire Plaza Gift Shop (50327).
41 95. Centralized services fund (55000).
42 96. Archives records management account (55052).
43 97. Federal single audit account (55053).
44 98. Civil service EHS occupational health program account (55056).
45 99. Banking services account (55057).
46 100. Cultural resources survey account (55058).
47 101. Neighborhood work project account (55059).
48 102. Automation & printing chargeback account (55060).
49 103. OFT NYT account (55061).
50 104. Data center account (55062).
51 105. Intrusion detection account (55066).
52 106. Domestic violence grant account (55067).
53 107. Centralized technology services account (55069).
54 108. Labor contact center account (55071).
55 109. Human services contact center account (55072).
56 110. Tax contact center account (55073).
S. 7509--C 89 A. 9509--C
1 111. Executive direction internal audit account (55251).
2 112. CIO Information technology centralized services account (55252).
3 113. Health insurance internal service account (55300).
4 114. Civil service employee benefits division administrative account
5 (55301).
6 115. Correctional industries revolving fund (55350).
7 116. Employees health insurance account (60201).
8 117. Medicaid management information system escrow fund (60900).
9 118. Department of law civil recoveries account.
10 119. Utility environmental regulatory account (21064).
11 120. New York state secure choice administrative account.
12 § 1-a. The state comptroller is hereby authorized and directed to loan
13 money in accordance with the provisions set forth in subdivision 5 of
14 section 4 of the state finance law to any account within the following
15 federal funds, provided the comptroller has made a determination that
16 sufficient federal grant award authority is available to reimburse such
17 loans:
18 1. Federal USDA-food and nutrition services fund (25000).
19 2. Federal health and human services fund (25100).
20 3. Federal education fund (25200).
21 4. Federal block grant fund (25250).
22 5. Federal miscellaneous operating grants fund (25300).
23 6. Federal unemployment insurance administration fund (25900).
24 7. Federal unemployment insurance occupational training fund (25950).
25 8. Federal emergency employment act fund (26000).
26 9. Federal capital projects fund (31350).
27 § 1-b. The state comptroller is hereby authorized and directed to loan
28 money in accordance with the provisions set forth in subdivision 5 of
29 section 4 of the state finance law to any fund within the special reven-
30 ue, capital projects, proprietary or fiduciary funds for the purpose of
31 payment of any fringe benefit or indirect cost liabilities or obli-
32 gations incurred.
33 § 2. Notwithstanding any law to the contrary, and in accordance with
34 section 4 of the state finance law, the comptroller is hereby authorized
35 and directed to transfer, upon request of the director of the budget, on
36 or before March 31, 2019, up to the unencumbered balance or the follow-
37 ing amounts:
38 Economic Development and Public Authorities:
39 1. $175,000 from the miscellaneous special revenue fund, underground
40 facilities safety training account (22172), to the general fund.
41 2. $2,500,000 from the miscellaneous special revenue fund, cable tele-
42 vision account (21971), to the general fund.
43 3. An amount up to the unencumbered balance from the miscellaneous
44 special revenue fund, business and licensing services account (21977),
45 to the general fund.
46 4. $14,810,000 from the miscellaneous special revenue fund, code
47 enforcement account (21904), to the general fund.
48 5. $3,000,000 from the general fund to the miscellaneous special
49 revenue fund, tax revenue arrearage account (22168).
50 Education:
51 1. $2,294,000,000 from the general fund to the state lottery fund,
52 education account (20901), as reimbursement for disbursements made from
53 such fund for supplemental aid to education pursuant to section 92-c of
54 the state finance law that are in excess of the amounts deposited in
55 such fund for such purposes pursuant to section 1612 of the tax law.
S. 7509--C 90 A. 9509--C
1 2. $906,800,000 from the general fund to the state lottery fund, VLT
2 education account (20904), as reimbursement for disbursements made from
3 such fund for supplemental aid to education pursuant to section 92-c of
4 the state finance law that are in excess of the amounts deposited in
5 such fund for such purposes pursuant to section 1612 of the tax law.
6 3. $140,040,000 from the general fund to the New York state commercial
7 gaming fund, commercial gaming revenue account (23701), as reimbursement
8 for disbursements made from such fund for supplemental aid to education
9 pursuant to section 97-nnnn of the state finance law that are in excess
10 of the amounts deposited in such fund for purposes pursuant to section
11 1352 of the racing, pari-mutuel wagering and breeding law.
12 4. Moneys from the state lottery fund (20900) up to an amount deposit-
13 ed in such fund pursuant to section 1612 of the tax law in excess of the
14 current year appropriation for supplemental aid to education pursuant to
15 section 92-c of the state finance law.
16 5. $300,000 from the New York state local government records manage-
17 ment improvement fund, local government records management account
18 (20501), to the New York state archives partnership trust fund, archives
19 partnership trust maintenance account (20351).
20 6. $900,000 from the general fund to the miscellaneous special revenue
21 fund, Batavia school for the blind account (22032).
22 7. $900,000 from the general fund to the miscellaneous special revenue
23 fund, Rome school for the deaf account (22053).
24 8. $343,400,000 from the state university dormitory income fund
25 (40350) to the miscellaneous special revenue fund, state university
26 dormitory income reimbursable account (21937).
27 9. $20,000,000 from any of the state education department special
28 revenue and internal service funds to the miscellaneous special revenue
29 fund, indirect cost recovery account (21978).
30 10. $8,318,000 from the general fund to the state university income
31 fund, state university income offset account (22654), for the state's
32 share of repayment of the STIP loan.
33 11. $44,000,000 from the state university income fund, state universi-
34 ty hospitals income reimbursable account (22656) to the general fund for
35 hospital debt service for the period April 1, 2018 through March 31,
36 2019.
37 12. $4,300,000 from the miscellaneous special revenue fund, office of
38 the professions account (22051), to the miscellaneous capital projects
39 fund, office of the professions electronic licensing account (32200).
40 Environmental Affairs:
41 1. $16,000,000 from any of the department of environmental conserva-
42 tion's special revenue federal funds to the environmental conservation
43 special revenue fund, federal indirect recovery account (21065).
44 2. $5,000,000 from any of the department of environmental conserva-
45 tion's special revenue federal funds to the conservation fund (21150) as
46 necessary to avoid diversion of conservation funds.
47 3. $3,000,000 from any of the office of parks, recreation and historic
48 preservation capital projects federal funds and special revenue federal
49 funds to the miscellaneous special revenue fund, federal grant indirect
50 cost recovery account (22188).
51 4. $1,000,000 from any of the office of parks, recreation and historic
52 preservation special revenue federal funds to the miscellaneous capital
53 projects fund, I love NY water account (32212).
54 5. $28,000,000 from the general fund to the environmental protection
55 fund, environmental protection fund transfer account (30451).
S. 7509--C 91 A. 9509--C
1 6. $6,500,000 from the general fund to the hazardous waste remedial
2 fund, hazardous waste oversight and assistance account (31505).
3 7. An amount up to or equal to the cash balance within the special
4 revenue-other waste management & cleanup account (21053) to the capital
5 projects fund (30000) for services and capital expenses related to the
6 management and cleanup program as put forth in section 27-1915 of the
7 environmental conservation law.
8 8. $1,800,000 from the miscellaneous special revenue fund, public
9 service account (22011) to the miscellaneous special revenue fund, util-
10 ity environmental regulatory account (21064).
11 Family Assistance:
12 1. $7,000,000 from any of the office of children and family services,
13 office of temporary and disability assistance, or department of health
14 special revenue federal funds and the general fund, in accordance with
15 agreements with social services districts, to the miscellaneous special
16 revenue fund, office of human resources development state match account
17 (21967).
18 2. $4,000,000 from any of the office of children and family services
19 or office of temporary and disability assistance special revenue federal
20 funds to the miscellaneous special revenue fund, family preservation and
21 support services and family violence services account (22082).
22 3. $18,670,000 from any of the office of children and family services,
23 office of temporary and disability assistance, or department of health
24 special revenue federal funds and any other miscellaneous revenues
25 generated from the operation of office of children and family services
26 programs to the general fund.
27 4. $140,000,000 from any of the office of temporary and disability
28 assistance or department of health special revenue funds to the general
29 fund.
30 5. $2,500,000 from any of the office of temporary and disability
31 assistance special revenue funds to the miscellaneous special revenue
32 fund, office of temporary and disability assistance program account
33 (21980).
34 6. $7,400,000 from any of the office of children and family services,
35 office of temporary and disability assistance, department of labor, and
36 department of health special revenue federal funds to the office of
37 children and family services miscellaneous special revenue fund, multi-
38 agency training contract account (21989).
39 7. $205,000,000 from the miscellaneous special revenue fund, youth
40 facility per diem account (22186), to the general fund.
41 8. $621,850 from the general fund to the combined gifts, grants, and
42 bequests fund, WB Hoyt Memorial account (20128).
43 9. $5,000,000 from the miscellaneous special revenue fund, state
44 central registry (22028), to the general fund.
45 General Government:
46 1. $1,566,000 from the miscellaneous special revenue fund, examination
47 and miscellaneous revenue account (22065) to the general fund.
48 2. $8,083,000 from the general fund to the health insurance revolving
49 fund (55300).
50 3. $192,400,000 from the health insurance reserve receipts fund
51 (60550) to the general fund.
52 4. $150,000 from the general fund to the not-for-profit revolving loan
53 fund (20650).
54 5. $150,000 from the not-for-profit revolving loan fund (20650) to the
55 general fund.
S. 7509--C 92 A. 9509--C
1 6. $3,000,000 from the miscellaneous special revenue fund, surplus
2 property account (22036), to the general fund.
3 7. $19,000,000 from the miscellaneous special revenue fund, revenue
4 arrearage account (22024), to the general fund.
5 8. $1,826,000 from the miscellaneous special revenue fund, revenue
6 arrearage account (22024), to the miscellaneous special revenue fund,
7 authority budget office account (22138).
8 9. $1,000,000 from the miscellaneous special revenue fund, parking
9 services account (22007), to the general fund, for the purpose of reim-
10 bursing the costs of debt service related to state parking facilities.
11 10. $21,778,000 from the general fund to the centralized services
12 fund, COPS account (55013).
13 11. $13,960,000 from the general fund to the agencies internal service
14 fund, central technology services account (55069), for the purpose of
15 enterprise technology projects.
16 12. $5,500,000 from the miscellaneous special revenue fund, technology
17 financing account (22207) to the internal service fund, data center
18 account (55062).
19 13. $12,500,000 from the internal service fund, human services telecom
20 account (55063) to the internal service fund, data center account
21 (55062).
22 14. $300,000 from the internal service fund, learning management
23 systems account (55070) to the internal service fund, data center
24 account (55062).
25 15. $15,000,000 from the miscellaneous special revenue fund, workers'
26 compensation account (21995), to the miscellaneous capital projects
27 fund, workers' compensation board IT business process design fund,
28 (32218).
29 16. $12,000,000 from the miscellaneous special revenue fund, parking
30 services account (22007), to the centralized services, building support
31 services account (55018).
32 17. $6,000,000 from the general fund to the internal service fund,
33 business services center account (55022).
34 Health:
35 1. A transfer from the general fund to the combined gifts, grants and
36 bequests fund, breast cancer research and education account (20155), up
37 to an amount equal to the monies collected and deposited into that
38 account in the previous fiscal year.
39 2. A transfer from the general fund to the combined gifts, grants and
40 bequests fund, prostate cancer research, detection, and education
41 account (20183), up to an amount equal to the moneys collected and
42 deposited into that account in the previous fiscal year.
43 3. A transfer from the general fund to the combined gifts, grants and
44 bequests fund, Alzheimer's disease research and assistance account
45 (20143), up to an amount equal to the moneys collected and deposited
46 into that account in the previous fiscal year.
47 4. $33,134,000 from the HCRA resources fund (20800) to the miscella-
48 neous special revenue fund, empire state stem cell trust fund account
49 (22161).
50 5. $6,000,000 from the miscellaneous special revenue fund, certificate
51 of need account (21920), to the miscellaneous capital projects fund,
52 healthcare IT capital subfund (32216).
53 6. $2,000,000 from the miscellaneous special revenue fund, vital
54 health records account (22103), to the miscellaneous capital projects
55 fund, healthcare IT capital subfund (32216).
S. 7509--C 93 A. 9509--C
1 7. $2,000,000 from the miscellaneous special revenue fund, profes-
2 sional medical conduct account (22088), to the miscellaneous capital
3 projects fund, healthcare IT capital subfund (32216).
4 8. $91,304,000 from the HCRA resources fund (20800) to the capital
5 projects fund (30000).
6 9. $6,550,000 from the general fund to the medical marihuana trust
7 fund, health operation and oversight account (23755).
8 10. $1,086,000 from the miscellaneous special revenue fund, certif-
9 icate of need account (21920), to the general fund.
10 Labor:
11 1. $400,000 from the miscellaneous special revenue fund, DOL fee and
12 penalty account (21923), to the child performer's protection fund, child
13 performer protection account (20401).
14 2. $11,700,000 from the unemployment insurance interest and penalty
15 fund, unemployment insurance special interest and penalty account
16 (23601), to the general fund.
17 3. $5,000,000 from the miscellaneous special revenue fund, workers'
18 compensation account (21995), to the training and education program
19 occupation safety and health fund, OSHA-training and education account
20 (21251) and occupational health inspection account (21252).
21 Mental Hygiene:
22 1. $10,000,000 from the general fund, to the miscellaneous special
23 revenue fund, federal salary sharing account (22056).
24 2. $1,800,000,000 from the general fund to the miscellaneous special
25 revenue fund, mental hygiene patient income account (21909).
26 3. $2,200,000,000 from the general fund to the miscellaneous special
27 revenue fund, mental hygiene program fund account (21907).
28 4. $100,000,000 from the miscellaneous special revenue fund, mental
29 hygiene program fund account (21907), to the general fund.
30 5. $100,000,000 from the miscellaneous special revenue fund, mental
31 hygiene patient income account (21909), to the general fund.
32 6. $3,800,000 from the general fund, to the agencies internal service
33 fund, civil service EHS occupational health program account (55056).
34 7. $15,000,000 from the chemical dependence service fund, substance
35 abuse services fund account (22700), to the capital projects fund
36 (30000).
37 8. $3,000,000 from the chemical dependence service fund, substance
38 abuse services fund account (22700), to the mental hygiene capital
39 improvement fund (32305).
40 9. $3,000,000 from the chemical dependence service fund, substance
41 abuse services fund account (22700), to the general fund.
42 10. $1,500,000 from the New York state commercial gaming fund, problem
43 gambling services account (23703), to the general fund.
44 Public Protection:
45 1. $1,350,000 from the miscellaneous special revenue fund, emergency
46 management account (21944), to the general fund.
47 2. $2,087,000 from the general fund to the miscellaneous special
48 revenue fund, recruitment incentive account (22171).
49 3. $20,773,000 from the general fund to the correctional industries
50 revolving fund, correctional industries internal service account
51 (55350).
52 4. $60,000,000 from any of the division of homeland security and emer-
53 gency services special revenue federal funds to the general fund.
54 5. $8,600,000 from the miscellaneous special revenue fund, criminal
55 justice improvement account (21945), to the general fund.
S. 7509--C 94 A. 9509--C
1 6. $115,420,000 from the state police motor vehicle law enforcement
2 and motor vehicle theft and insurance fraud prevention fund, state
3 police motor vehicle enforcement account (22802), to the general fund
4 for state operation expenses of the division of state police.
5 7. $118,500,000 from the general fund to the correctional facilities
6 capital improvement fund (32350).
7 8. $5,000,000 from the general fund to the dedicated highway and
8 bridge trust fund (30050) for the purpose of work zone safety activities
9 provided by the division of state police for the department of transpor-
10 tation.
11 9. $10,000,000 from the miscellaneous special revenue fund, statewide
12 public safety communications account (22123), to the capital projects
13 fund (30000).
14 10. $9,830,000 from the miscellaneous special revenue fund, legal
15 services assistance account (22096), to the general fund.
16 11. $1,000,000 from the general fund to the agencies internal service
17 fund, neighborhood work project account (55059).
18 12. $7,980,000 from the miscellaneous special revenue fund, finger-
19 print identification & technology account (21950), to the general fund.
20 13. $1,100,000 from the state police motor vehicle law enforcement and
21 motor vehicle theft and insurance fraud prevention fund, motor vehicle
22 theft and insurance fraud account (22801), to the general fund.
23 Transportation:
24 1. $17,672,000 from the federal miscellaneous operating grants fund to
25 the miscellaneous special revenue fund, New York Metropolitan Transpor-
26 tation Council account (21913).
27 2. $20,147,000 from the federal capital projects fund to the miscella-
28 neous special revenue fund, New York Metropolitan Transportation Council
29 account (21913).
30 3. $15,181,992 from the general fund to the mass transportation oper-
31 ating assistance fund, public transportation systems operating assist-
32 ance account (21401), of which $12,000,000 constitutes the base need for
33 operations.
34 4. $265,900,000 from the general fund to the dedicated highway and
35 bridge trust fund (30050).
36 5. $244,250,000 from the general fund to the MTA financial assistance
37 fund, mobility tax trust account (23651).
38 6. $5,000,000 from the miscellaneous special revenue fund, transporta-
39 tion regulation account (22067) to the dedicated highway and bridge
40 trust fund (30050), for disbursements made from such fund for motor
41 carrier safety that are in excess of the amounts deposited in the dedi-
42 cated highway and bridge trust fund (30050) for such purpose pursuant to
43 section 94 of the transportation law.
44 7. $3,000,000 from the miscellaneous special revenue fund, traffic
45 adjudication account (22055), to the general fund.
46 8. $17,421,000 from the mass transportation operating assistance fund,
47 metropolitan mass transportation operating assistance account (21402),
48 to the capital projects fund (30000).
49 9. $5,000,000 from the miscellaneous special revenue fund, transporta-
50 tion regulation account (22067) to the general fund, for disbursements
51 made from such fund for motor carrier safety that are in excess of the
52 amounts deposited in the general fund for such purpose pursuant to
53 section 94 of the transportation law.
54 Miscellaneous:
55 1. $250,000,000 from the general fund to any funds or accounts for the
56 purpose of reimbursing certain outstanding accounts receivable balances.
S. 7509--C 95 A. 9509--C
1 2. $500,000,000 from the general fund to the debt reduction reserve
2 fund (40000).
3 3. $450,000,000 from the New York state storm recovery capital fund
4 (33000) to the revenue bond tax fund (40152).
5 4. $18,550,000 from the general fund, community projects account GG
6 (10256), to the general fund, state purposes account (10050).
7 5. $100,000,000 from any special revenue federal fund to the general
8 fund, state purposes account (10050).
9 § 3. Notwithstanding any law to the contrary, and in accordance with
10 section 4 of the state finance law, the comptroller is hereby authorized
11 and directed to transfer, on or before March 31, 2019:
12 1. Upon request of the commissioner of environmental conservation, up
13 to $12,531,400 from revenues credited to any of the department of envi-
14 ronmental conservation special revenue funds, including $4,000,000 from
15 the environmental protection and oil spill compensation fund (21200),
16 and $1,819,600 from the conservation fund (21150), to the environmental
17 conservation special revenue fund, indirect charges account (21060).
18 2. Upon request of the commissioner of agriculture and markets, up to
19 $3,000,000 from any special revenue fund or enterprise fund within the
20 department of agriculture and markets to the general fund, to pay appro-
21 priate administrative expenses.
22 3. Upon request of the commissioner of agriculture and markets, up to
23 $2,000,000 from the state exposition special fund, state fair receipts
24 account (50051) to the miscellaneous capital projects fund, state fair
25 capital improvement account (32208).
26 4. Upon request of the commissioner of the division of housing and
27 community renewal, up to $6,221,000 from revenues credited to any divi-
28 sion of housing and community renewal federal or miscellaneous special
29 revenue fund to the miscellaneous special revenue fund, housing indirect
30 cost recovery account (22090).
31 5. Upon request of the commissioner of the division of housing and
32 community renewal, up to $5,500,000 may be transferred from any miscel-
33 laneous special revenue fund account, to any miscellaneous special
34 revenue fund.
35 6. Upon request of the commissioner of health up to $8,500,000 from
36 revenues credited to any of the department of health's special revenue
37 funds, to the miscellaneous special revenue fund, administration account
38 (21982).
39 § 4. On or before March 31, 2019, the comptroller is hereby authorized
40 and directed to deposit earnings that would otherwise accrue to the
41 general fund that are attributable to the operation of section 98-a of
42 the state finance law, to the agencies internal service fund, banking
43 services account (55057), for the purpose of meeting direct payments
44 from such account.
45 § 5. Notwithstanding any law to the contrary, upon the direction of
46 the director of the budget and upon requisition by the state university
47 of New York, the dormitory authority of the state of New York is
48 directed to transfer, up to $22,000,000 in revenues generated from the
49 sale of notes or bonds, the state university income fund general revenue
50 account (22653) for reimbursement of bondable equipment for further
51 transfer to the state's general fund.
52 § 6. Notwithstanding any law to the contrary, and in accordance with
53 section 4 of the state finance law, the comptroller is hereby authorized
54 and directed to transfer, upon request of the director of the budget and
55 upon consultation with the state university chancellor or his or her
56 designee, on or before March 31, 2019, up to $16,000,000 from the state
S. 7509--C 96 A. 9509--C
1 university income fund general revenue account (22653) to the state
2 general fund for debt service costs related to campus supported capital
3 project costs for the NY-SUNY 2020 challenge grant program at the
4 University at Buffalo.
5 § 7. Notwithstanding any law to the contrary, and in accordance with
6 section 4 of the state finance law, the comptroller is hereby authorized
7 and directed to transfer, upon request of the director of the budget and
8 upon consultation with the state university chancellor or his or her
9 designee, on or before March 31, 2019, up to $6,500,000 from the state
10 university income fund general revenue account (22653) to the state
11 general fund for debt service costs related to campus supported capital
12 project costs for the NY-SUNY 2020 challenge grant program at the
13 University at Albany.
14 § 8. Notwithstanding any law to the contrary, the state university
15 chancellor or his or her designee is authorized and directed to transfer
16 estimated tuition revenue balances from the state university collection
17 fund (61000) to the state university income fund, state university
18 general revenue offset account (22655) on or before March 31, 2019.
19 § 9. Notwithstanding any law to the contrary, and in accordance with
20 section 4 of the state finance law, the comptroller is hereby authorized
21 and directed to transfer, upon request of the director of the budget, up
22 to $1,018,312,300 from the general fund to the state university income
23 fund, state university general revenue offset account (22655) during the
24 period of July 1, 2018 through June 30, 2019 to support operations at
25 the state university.
26 § 10. Notwithstanding any law to the contrary, and in accordance with
27 section 4 of the state financial law, the comptroller is hereby author-
28 ized and directed to transfer, upon request of the director of the budg-
29 et, up to $20,000,000 from the general fund to the state university
30 income fund, state university general revenue offset account (22655)
31 during the period of July 1, 2018 to June 30, 2019 to support operations
32 at the state university in accordance with the maintenance of effort
33 pursuant to clause (v) of subparagraph (4) of paragraph h of subdivision
34 2 of section 355 of the education law.
35 § 11. Notwithstanding any law to the contrary, and in accordance with
36 section 4 of the state finance law, the comptroller is hereby authorized
37 and directed to transfer, upon request of the state university chancel-
38 lor or his or her designee, up to $55,000,000 from the state university
39 income fund, state university hospitals income reimbursable account
40 (22656), for services and expenses of hospital operations and capital
41 expenditures at the state university hospitals; and the state university
42 income fund, Long Island veterans' home account (22652) to the state
43 university capital projects fund (32400) on or before June 30, 2019.
44 § 12. Notwithstanding any law to the contrary, and in accordance with
45 section 4 of the state finance law, the comptroller, after consultation
46 with the state university chancellor or his or her designee, is hereby
47 authorized and directed to transfer moneys, in the first instance, from
48 the state university collection fund, Stony Brook hospital collection
49 account (61006), Brooklyn hospital collection account (61007), and Syra-
50 cuse hospital collection account (61008) to the state university income
51 fund, state university hospitals income reimbursable account (22656) in
52 the event insufficient funds are available in the state university
53 income fund, state university hospitals income reimbursable account
54 (22656) to permit the full transfer of moneys authorized for transfer,
55 to the general fund for payment of debt service related to the SUNY
56 hospitals. Notwithstanding any law to the contrary, the comptroller is
S. 7509--C 97 A. 9509--C
1 also hereby authorized and directed, after consultation with the state
2 university chancellor or his or her designee, to transfer moneys from
3 the state university income fund to the state university income fund,
4 state university hospitals income reimbursable account (22656) in the
5 event insufficient funds are available in the state university income
6 fund, state university hospitals income reimbursable account (22656) to
7 pay hospital operating costs or to permit the full transfer of moneys
8 authorized for transfer, to the general fund for payment of debt service
9 related to the SUNY hospitals on or before March 31, 2019.
10 § 13. Notwithstanding any law to the contrary, upon the direction of
11 the director of the budget and the chancellor of the state university of
12 New York or his or her designee, and in accordance with section 4 of the
13 state finance law, the comptroller is hereby authorized and directed to
14 transfer monies from the state university dormitory income fund (40350)
15 to the state university residence hall rehabilitation fund (30100), and
16 from the state university residence hall rehabilitation fund (30100) to
17 the state university dormitory income fund (40350), in an amount not to
18 exceed $80 million from each fund.
19 § 14. Notwithstanding any law to the contrary, and in accordance with
20 section 4 of the state finance law, the comptroller is hereby authorized
21 and directed to transfer monies, upon request of the director of the
22 budget, on or before March 31, 2019, from and to any of the following
23 accounts: the miscellaneous special revenue fund, patient income account
24 (21909), the miscellaneous special revenue fund, mental hygiene program
25 fund account (21907), the miscellaneous special revenue fund, federal
26 salary sharing account (22056), or the general fund in any combination,
27 the aggregate of which shall not exceed $350 million.
28 § 15. Subdivision 5 of section 97-f of the state finance law, as
29 amended by chapter 18 of the laws of 2003, is amended to read as
30 follows:
31 5. The comptroller shall from time to time, but in no event later than
32 the fifteenth day of each month, pay over for deposit in the mental
33 hygiene [patient income] general fund state operations account all
34 moneys in the mental health services fund in excess of the amount of
35 money required to be maintained on deposit in the mental health services
36 fund. The amount required to be maintained in such fund shall be (i)
37 twenty percent of the amount of the next payment coming due relating to
38 the mental health services facilities improvement program under any
39 agreement between the facilities development corporation and the New
40 York state medical care facilities finance agency multiplied by the
41 number of months from the date of the last such payment with respect to
42 payments under any such agreement required to be made semi-annually,
43 plus (ii) those amounts specified in any such agreement with respect to
44 payments required to be made other than semi-annually, including for
45 variable rate bonds, interest rate exchange or similar agreements or
46 other financing arrangements permitted by law. Prior to making any such
47 payment, the comptroller shall make and deliver to the director of the
48 budget and the chairmen of the facilities development corporation and
49 the New York state medical care facilities finance agency, a certificate
50 stating the aggregate amount to be maintained on deposit in the mental
51 health services fund to comply in full with the provisions of this
52 subdivision.
53 § 16. Notwithstanding any law to the contrary, and in accordance with
54 section 4 of the state finance law, the comptroller is hereby authorized
55 and directed to transfer, at the request of the director of the budget,
56 up to $650 million from the unencumbered balance of any special revenue
S. 7509--C 98 A. 9509--C
1 fund or account, agency fund or account, internal service fund or
2 account, enterprise fund or account, or any combination of such funds
3 and accounts, to the general fund. The amounts transferred pursuant to
4 this authorization shall be in addition to any other transfers expressly
5 authorized in the 2018-19 budget. Transfers from federal funds, debt
6 service funds, capital projects funds, the community projects fund, or
7 funds that would result in the loss of eligibility for federal benefits
8 or federal funds pursuant to federal law, rule, or regulation as assent-
9 ed to in chapter 683 of the laws of 1938 and chapter 700 of the laws of
10 1951 are not permitted pursuant to this authorization.
11 § 17. Notwithstanding any law to the contrary, and in accordance with
12 section 4 of the state finance law, the comptroller is hereby authorized
13 and directed to transfer, at the request of the director of the budget,
14 up to $100 million from any non-general fund or account, or combination
15 of funds and accounts, to the miscellaneous special revenue fund, tech-
16 nology financing account (22207), the miscellaneous capital projects
17 fund, information technology capital financing account (32215), or the
18 centralized technology services account (55069), for the purpose of
19 consolidating technology procurement and services. The amounts trans-
20 ferred to the miscellaneous special revenue fund, technology financing
21 account (22207) pursuant to this authorization shall be equal to or less
22 than the amount of such monies intended to support information technolo-
23 gy costs which are attributable, according to a plan, to such account
24 made in pursuance to an appropriation by law. Transfers to the technolo-
25 gy financing account shall be completed from amounts collected by non-
26 general funds or accounts pursuant to a fund deposit schedule or perma-
27 nent statute, and shall be transferred to the technology financing
28 account pursuant to a schedule agreed upon by the affected agency
29 commissioner. Transfers from funds that would result in the loss of
30 eligibility for federal benefits or federal funds pursuant to federal
31 law, rule, or regulation as assented to in chapter 683 of the laws of
32 1938 and chapter 700 of the laws of 1951 are not permitted pursuant to
33 this authorization.
34 § 18. Notwithstanding any other law to the contrary, up to $145
35 million of the assessment reserves remitted to the chair of the workers'
36 compensation board pursuant to subdivision 6 of section 151 of the work-
37 ers' compensation law shall, at the request of the director of the budg-
38 et, be transferred to the state insurance fund, for partial payment and
39 partial satisfaction of the state's obligations to the state insurance
40 fund under section 88-c of the workers' compensation law.
41 § 19. Notwithstanding any law to the contrary, and in accordance with
42 section 4 of the state finance law, the comptroller is hereby authorized
43 and directed to transfer, at the request of the director of the budget,
44 up to $400 million from any non-general fund or account, or combination
45 of funds and accounts, to the general fund for the purpose of consol-
46 idating technology procurement and services. The amounts transferred
47 pursuant to this authorization shall be equal to or less than the amount
48 of such monies intended to support information technology costs which
49 are attributable, according to a plan, to such account made in pursuance
50 to an appropriation by law. Transfers to the general fund shall be
51 completed from amounts collected by non-general funds or accounts pursu-
52 ant to a fund deposit schedule. Transfers from funds that would result
53 in the loss of eligibility for federal benefits or federal funds pursu-
54 ant to federal law, rule, or regulation as assented to in chapter 683 of
55 the laws of 1938 and chapter 700 of the laws of 1951 are not permitted
56 pursuant to this authorization.
S. 7509--C 99 A. 9509--C
1 § 20. Notwithstanding any provision of law to the contrary, as deemed
2 feasible and advisable by its trustees, the power authority of the state
3 of New York is authorized and directed to transfer to the state treasury
4 to the credit of the general fund $20,000,000 for the state fiscal year
5 commencing April 1, 2018, the proceeds of which will be utilized to
6 support energy-related state activities.
7 § 21. Notwithstanding any provision of law, rule or regulation to the
8 contrary, the New York state energy research and development authority
9 is authorized and directed to make the following contributions to the
10 state treasury to the credit of the general fund on or before March 31,
11 2019: (a) $913,000; and (b) $23,000,000 from proceeds collected by the
12 authority from the auction or sale of carbon dioxide emission allowances
13 allocated by the department of environmental conservation.
14 § 22. Subdivision 5 of section 97-rrr of the state finance law, as
15 amended by section 21 of part XXX of chapter 59 of the laws of 2017, is
16 amended to read as follows:
17 5. Notwithstanding the provisions of section one hundred seventy-one-a
18 of the tax law, as separately amended by chapters four hundred eighty-
19 one and four hundred eighty-four of the laws of nineteen hundred eight-
20 y-one, and notwithstanding the provisions of chapter ninety-four of the
21 laws of two thousand eleven, or any other provisions of law to the
22 contrary, during the fiscal year beginning April first, two thousand
23 [seventeen] eighteen, the state comptroller is hereby authorized and
24 directed to deposit to the fund created pursuant to this section from
25 amounts collected pursuant to article twenty-two of the tax law and
26 pursuant to a schedule submitted by the director of the budget, up to
27 [$2,679,997,000] $2,458,909,000, as may be certified in such schedule as
28 necessary to meet the purposes of such fund for the fiscal year begin-
29 ning April first, two thousand [seventeen] eighteen.
30 § 23. Notwithstanding any law to the contrary, the comptroller is
31 hereby authorized and directed to transfer, upon request of the director
32 of the budget, on or before March 31, 2019, the following amounts from
33 the following special revenue accounts to the capital projects fund
34 (30000), for the purposes of reimbursement to such fund for expenses
35 related to the maintenance and preservation of state assets:
36 1. $43,000 from the miscellaneous special revenue fund, administrative
37 program account (21982).
38 2. $1,478,000 from the miscellaneous special revenue fund, helen hayes
39 hospital account (22140).
40 3. $366,000 from the miscellaneous special revenue fund, New York city
41 veterans' home account (22141).
42 4. $513,000 from the miscellaneous special revenue fund, New York
43 state home for veterans' and their dependents at oxford account (22142).
44 5. $159,000 from the miscellaneous special revenue fund, western New
45 York veterans' home account (22143).
46 6. $323,000 from the miscellaneous special revenue fund, New York
47 state for veterans in the lower-hudson valley account (22144).
48 7. $2,550,000 from the miscellaneous special revenue fund, patron
49 services account (22163).
50 8. $830,000 from the miscellaneous special revenue fund, long island
51 veterans' home account (22652).
52 9. $5,379,000 from the miscellaneous special revenue fund, state
53 university general income reimbursable account (22653).
54 10. $112,556,000 from the miscellaneous special revenue fund, state
55 university revenue offset account (22655).
S. 7509--C 100 A. 9509--C
1 11. $557,000 from the miscellaneous special revenue fund, state
2 university of New York tuition reimbursement account (22659).
3 12. $41,930,000 from the state university dormitory income fund, state
4 university dormitory income fund (40350).
5 13. $1,000,000 from the miscellaneous special revenue fund, litigation
6 settlement and civil recovery account (22117).
7 § 24. Intentionally omitted
8 § 25. Subdivision 6 of section 4 of the state finance law, as amended
9 by section 24 of part UU of chapter 54 of the laws of 2016, is amended
10 to read as follows:
11 6. Notwithstanding any law to the contrary, at the beginning of the
12 state fiscal year, the state comptroller is hereby authorized and
13 directed to receive for deposit to the credit of a fund and/or an
14 account such monies as are identified by the director of the budget as
15 having been intended for such deposit to support disbursements from such
16 fund and/or account made in pursuance of an appropriation by law. As
17 soon as practicable upon enactment of the budget, the director of the
18 budget shall, but not less than three days following preliminary
19 submission to the chairs of the senate finance committee and the assem-
20 bly ways and means committee, file with the state comptroller an iden-
21 tification of specific monies to be so deposited. Any subsequent change
22 regarding the monies to be so deposited shall be filed by the director
23 of the budget, as soon as practicable, but not less than three days
24 following preliminary submission to the chairs of the senate finance
25 committee and the assembly ways and means committee.
26 All monies identified by the director of the budget to be deposited to
27 the credit of a fund and/or account shall be consistent with the intent
28 of the budget for the then current state fiscal year as enacted by the
29 legislature.
30 The provisions of this subdivision shall expire on March thirty-first,
31 two thousand [eighteen] twenty.
32 § 26. Subdivision 4 of section 40 of the state finance law, as amended
33 by section 25 of part UU of chapter 54 of the laws of 2016, is amended
34 to read as follows:
35 4. Every appropriation made from a fund or account to a department or
36 agency shall be available for the payment of prior years' liabilities in
37 such fund or account for fringe benefits, indirect costs, and telecommu-
38 nications expenses and expenses for other centralized services fund
39 programs without limit. Every appropriation shall also be available for
40 the payment of prior years' liabilities other than those indicated
41 above, but only to the extent of one-half of one percent of the total
42 amount appropriated to a department or agency in such fund or account.
43 The provisions of this subdivision shall expire March thirty-first,
44 two thousand [eighteen] twenty.
45 § 27. Notwithstanding any provision of law to the contrary, in the
46 event that federal legislation, federal regulatory actions, federal
47 executive actions or federal judicial actions in federal fiscal year
48 2019 reduce federal financial participation in Medicaid funding to New
49 York state or its subdivisions by $850 million or more in state fiscal
50 years 2018-19 or 2019-20, the director of the division of the budget
51 shall notify the temporary president of the senate and the speaker of
52 the assembly in writing that the federal actions will reduce expected
53 funding to New York state. The director of the division of the budget
54 shall prepare a plan that shall be submitted to the legislature, which
55 shall (a) specify the total amount of the reduction in federal financial
56 participation in Medicaid, (b) itemize the specific programs and activ-
S. 7509--C 101 A. 9509--C
1 ities that will be affected by the reduction in federal financial
2 participation in Medicaid, and (c) identify the general fund and state
3 special revenue fund appropriations and related disbursements that shall
4 be reduced, and in what program areas, provided, however, that such
5 reductions to appropriations and disbursements shall be applied equally
6 and proportionally to the programs affected by the reduction in federal
7 financial participation in Medicaid. Upon such submission, the legisla-
8 ture shall have 90 days after such submission to either prepare its own
9 plan, which may be adopted by concurrent resolution passed by both hous-
10 es, or if after 90 days the legislature fails to adopt their own plan,
11 the reductions to the general fund and state special revenue fund appro-
12 priations and related disbursements identified in the division of the
13 budget plan will go into effect automatically.
14 § 28. Notwithstanding any provision of law to the contrary, in the
15 event that federal legislation, federal regulatory actions, federal
16 executive actions or federal judicial actions in federal fiscal year
17 2019 reduce federal financial participation or other federal aid in
18 funding to New York state that affects the state operating funds finan-
19 cial plan by $850 million or more in state fiscal years 2018-19 or
20 2019-20, exclusive of any cuts to Medicaid, the director of the division
21 of the budget shall notify the temporary president of the senate and the
22 speaker of the assembly in writing that the federal actions will reduce
23 expected funding to New York state. The director of the division of the
24 budget shall prepare a plan that shall be submitted to the legislature,
25 which shall (a) specify the total amount of the reduction in federal
26 aid, (b) itemize the specific programs and activities that will be
27 affected by the federal reductions, exclusive of Medicaid, and (c) iden-
28 tify the general fund and state special revenue fund appropriations and
29 related disbursements that shall be reduced, and in what program areas,
30 provided, however, that such reductions to appropriations and disburse-
31 ments shall be applied equally and proportionally. Upon such submission,
32 the legislature shall have 90 days after such submission to either
33 prepare its own plan, which may be adopted by concurrent resolution
34 passed by both houses, or if after 90 days the legislature fails to
35 adopt their own plan, the reductions to the general fund and state
36 special revenue fund appropriations and related disbursements identified
37 in the division of the budget plan will go into effect automatically.
38 § 28-a. Intentionally omitted.
39 § 29. Subdivision 1 of section 8-b of the state finance law, as added
40 by chapter 169 of the laws of 1994, is amended to read as follows:
41 1. The comptroller is hereby authorized and directed to assess fringe
42 benefit and central service agency indirect costs on all non-general
43 funds, and on the general fund upon request and at the sole discretion
44 of the director of the budget, and to [bill] charge such assessments
45 [on] to such funds. Such fringe benefit and indirect costs [billings]
46 assessments shall be based on rates provided to the comptroller by the
47 director of the budget. Copies of such rates shall be provided to the
48 legislative fiscal committees.
49 § 30. Notwithstanding any other law, rule, or regulation to the
50 contrary, the state comptroller is hereby authorized and directed to use
51 any balance remaining in the mental health services fund debt service
52 appropriation, after payment by the state comptroller of all obligations
53 required pursuant to any lease, sublease, or other financing arrangement
54 between the dormitory authority of the state of New York as successor to
55 the New York state medical care facilities finance agency, and the
56 facilities development corporation pursuant to chapter 83 of the laws of
S. 7509--C 102 A. 9509--C
1 1995 and the department of mental hygiene for the purpose of making
2 payments to the dormitory authority of the state of New York for the
3 amount of the earnings for the investment of monies deposited in the
4 mental health services fund that such agency determines will or may have
5 to be rebated to the federal government pursuant to the provisions of
6 the internal revenue code of 1986, as amended, in order to enable such
7 agency to maintain the exemption from federal income taxation on the
8 interest paid to the holders of such agency's mental services facilities
9 improvement revenue bonds. Annually on or before each June 30th, such
10 agency shall certify to the state comptroller its determination of the
11 amounts received in the mental health services fund as a result of the
12 investment of monies deposited therein that will or may have to be
13 rebated to the federal government pursuant to the provisions of the
14 internal revenue code of 1986, as amended.
15 § 31. Subdivision 1 of section 47 of section 1 of chapter 174 of the
16 laws of 1968, constituting the New York state urban development corpo-
17 ration act, as amended by section 24 of part XXX of chapter 59 of the
18 laws of 2017, is amended to read as follows:
19 1. Notwithstanding the provisions of any other law to the contrary,
20 the dormitory authority and the corporation are hereby authorized to
21 issue bonds or notes in one or more series for the purpose of funding
22 project costs for the office of information technology services, depart-
23 ment of law, and other state costs associated with such capital
24 projects. The aggregate principal amount of bonds authorized to be
25 issued pursuant to this section shall not exceed [four hundred fifty
26 million five hundred forty thousand dollars] five hundred forty million
27 nine hundred fifty-four thousand dollars, excluding bonds issued to fund
28 one or more debt service reserve funds, to pay costs of issuance of such
29 bonds, and bonds or notes issued to refund or otherwise repay such bonds
30 or notes previously issued. Such bonds and notes of the dormitory
31 authority and the corporation shall not be a debt of the state, and the
32 state shall not be liable thereon, nor shall they be payable out of any
33 funds other than those appropriated by the state to the dormitory
34 authority and the corporation for principal, interest, and related
35 expenses pursuant to a service contract and such bonds and notes shall
36 contain on the face thereof a statement to such effect. Except for
37 purposes of complying with the internal revenue code, any interest
38 income earned on bond proceeds shall only be used to pay debt service on
39 such bonds.
40 § 32. Subdivision 1 of section 16 of part D of chapter 389 of the laws
41 of 1997, relating to the financing of the correctional facilities
42 improvement fund and the youth facility improvement fund, as amended by
43 section 25 of part XXX of chapter 59 of the laws of 2017, is amended to
44 read as follows:
45 1. Subject to the provisions of chapter 59 of the laws of 2000, but
46 notwithstanding the provisions of section 18 of section 1 of chapter 174
47 of the laws of 1968, the New York state urban development corporation is
48 hereby authorized to issue bonds, notes and other obligations in an
49 aggregate principal amount not to exceed [seven] eight billion [seven
50 hundred forty-one] eighty-two million [one] eight hundred ninety-nine
51 thousand dollars [$7,741,199,000] $8,082,899,000, and shall include all
52 bonds, notes and other obligations issued pursuant to chapter 56 of the
53 laws of 1983, as amended or supplemented. The proceeds of such bonds,
54 notes or other obligations shall be paid to the state, for deposit in
55 the correctional facilities capital improvement fund to pay for all or
56 any portion of the amount or amounts paid by the state from appropri-
S. 7509--C 103 A. 9509--C
1 ations or reappropriations made to the department of corrections and
2 community supervision from the correctional facilities capital improve-
3 ment fund for capital projects. The aggregate amount of bonds, notes or
4 other obligations authorized to be issued pursuant to this section shall
5 exclude bonds, notes or other obligations issued to refund or otherwise
6 repay bonds, notes or other obligations theretofore issued, the proceeds
7 of which were paid to the state for all or a portion of the amounts
8 expended by the state from appropriations or reappropriations made to
9 the department of corrections and community supervision; provided,
10 however, that upon any such refunding or repayment the total aggregate
11 principal amount of outstanding bonds, notes or other obligations may be
12 greater than [seven] eight billion [seven hundred forty-one] eighty-two
13 million [one] eight hundred ninety-nine thousand dollars
14 [$7,741,199,000] $8,082,899,000, only if the present value of the aggre-
15 gate debt service of the refunding or repayment bonds, notes or other
16 obligations to be issued shall not exceed the present value of the
17 aggregate debt service of the bonds, notes or other obligations so to be
18 refunded or repaid. For the purposes hereof, the present value of the
19 aggregate debt service of the refunding or repayment bonds, notes or
20 other obligations and of the aggregate debt service of the bonds, notes
21 or other obligations so refunded or repaid, shall be calculated by
22 utilizing the effective interest rate of the refunding or repayment
23 bonds, notes or other obligations, which shall be that rate arrived at
24 by doubling the semi-annual interest rate (compounded semi-annually)
25 necessary to discount the debt service payments on the refunding or
26 repayment bonds, notes or other obligations from the payment dates ther-
27 eof to the date of issue of the refunding or repayment bonds, notes or
28 other obligations and to the price bid including estimated accrued
29 interest or proceeds received by the corporation including estimated
30 accrued interest from the sale thereof.
31 § 33. Paragraph (a) of subdivision 2 of section 47-e of the private
32 housing finance law, as amended by section 26 of part XXX of chapter 59
33 of the laws of 2017, is amended to read as follows:
34 (a) Subject to the provisions of chapter fifty-nine of the laws of two
35 thousand, in order to enhance and encourage the promotion of housing
36 programs and thereby achieve the stated purposes and objectives of such
37 housing programs, the agency shall have the power and is hereby author-
38 ized from time to time to issue negotiable housing program bonds and
39 notes in such principal amount as shall be necessary to provide suffi-
40 cient funds for the repayment of amounts disbursed (and not previously
41 reimbursed) pursuant to law or any prior year making capital appropri-
42 ations or reappropriations for the purposes of the housing program;
43 provided, however, that the agency may issue such bonds and notes in an
44 aggregate principal amount not exceeding $5,981,399,000 five billion
45 [three] nine hundred [eighty-four] eighty-one million [one] three
46 hundred ninety-nine thousand dollars, plus a principal amount of bonds
47 issued to fund the debt service reserve fund in accordance with the debt
48 service reserve fund requirement established by the agency and to fund
49 any other reserves that the agency reasonably deems necessary for the
50 security or marketability of such bonds and to provide for the payment
51 of fees and other charges and expenses, including underwriters'
52 discount, trustee and rating agency fees, bond insurance, credit
53 enhancement and liquidity enhancement related to the issuance of such
54 bonds and notes. No reserve fund securing the housing program bonds
55 shall be entitled or eligible to receive state funds apportioned or
56 appropriated to maintain or restore such reserve fund at or to a partic-
S. 7509--C 104 A. 9509--C
1 ular level, except to the extent of any deficiency resulting directly or
2 indirectly from a failure of the state to appropriate or pay the agreed
3 amount under any of the contracts provided for in subdivision four of
4 this section.
5 § 34. Subdivision (b) of section 11 of chapter 329 of the laws of
6 1991, amending the state finance law and other laws relating to the
7 establishment of the dedicated highway and bridge trust fund, as amended
8 by section 27 of part XXX of chapter 59 of the laws of 2017, is amended
9 to read as follows:
10 (b) Any service contract or contracts for projects authorized pursuant
11 to sections 10-c, 10-f, 10-g and 80-b of the highway law and section
12 14-k of the transportation law, and entered into pursuant to subdivision
13 (a) of this section, shall provide for state commitments to provide
14 annually to the thruway authority a sum or sums, upon such terms and
15 conditions as shall be deemed appropriate by the director of the budget,
16 to fund, or fund the debt service requirements of any bonds or any obli-
17 gations of the thruway authority issued to fund or to reimburse the
18 state for funding such projects having a cost not in excess of
19 [$9,699,586,000] $10,251,939,000 cumulatively by the end of fiscal year
20 [2017-18] 2018-19.
21 § 35. Subdivision 1 of section 1689-i of the public authorities law,
22 as amended by section 28 of part XXX of chapter 59 of the laws of 2017,
23 is amended to read as follows:
24 1. The dormitory authority is authorized to issue bonds, at the
25 request of the commissioner of education, to finance eligible library
26 construction projects pursuant to section two hundred seventy-three-a of
27 the education law, in amounts certified by such commissioner not to
28 exceed a total principal amount of [one] two hundred [eighty-three]
29 seventeen million dollars.
30 § 36. Subdivision (a) of section 27 of part Y of chapter 61 of the
31 laws of 2005, relating to providing for the administration of certain
32 funds and accounts related to the 2005-2006 budget, as amended by
33 section 29 of part XXX of chapter 59 of the laws of 2017, is amended to
34 read as follows:
35 (a) Subject to the provisions of chapter 59 of the laws of 2000, but
36 notwithstanding any provisions of law to the contrary, the urban devel-
37 opment corporation is hereby authorized to issue bonds or notes in one
38 or more series in an aggregate principal amount not to exceed
39 [$173,600,000] $220,100,000 two hundred twenty million one hundred thou-
40 sand dollars, excluding bonds issued to finance one or more debt service
41 reserve funds, to pay costs of issuance of such bonds, and bonds or
42 notes issued to refund or otherwise repay such bonds or notes previously
43 issued, for the purpose of financing capital projects including IT
44 initiatives for the division of state police, debt service and leases;
45 and to reimburse the state general fund for disbursements made therefor.
46 Such bonds and notes of such authorized issuer shall not be a debt of
47 the state, and the state shall not be liable thereon, nor shall they be
48 payable out of any funds other than those appropriated by the state to
49 such authorized issuer for debt service and related expenses pursuant to
50 any service contract executed pursuant to subdivision (b) of this
51 section and such bonds and notes shall contain on the face thereof a
52 statement to such effect. Except for purposes of complying with the
53 internal revenue code, any interest income earned on bond proceeds shall
54 only be used to pay debt service on such bonds.
55 § 37. Section 44 of section 1 of chapter 174 of the laws of 1968,
56 constituting the New York state urban development corporation act, as
S. 7509--C 105 A. 9509--C
1 amended by section 30 of part XXX of chapter 59 of the laws of 2017, is
2 amended to read as follows:
3 § 44. Issuance of certain bonds or notes. 1. Notwithstanding the
4 provisions of any other law to the contrary, the dormitory authority and
5 the corporation are hereby authorized to issue bonds or notes in one or
6 more series for the purpose of funding project costs for the regional
7 economic development council initiative, the economic transformation
8 program, state university of New York college for nanoscale and science
9 engineering, projects within the city of Buffalo or surrounding envi-
10 rons, the New York works economic development fund, projects for the
11 retention of professional football in western New York, the empire state
12 economic development fund, the clarkson-trudeau partnership, the New
13 York genome center, the cornell university college of veterinary medi-
14 cine, the olympic regional development authority, projects at nano
15 Utica, onondaga county revitalization projects, Binghamton university
16 school of pharmacy, New York power electronics manufacturing consortium,
17 regional infrastructure projects, high tech innovation and economic
18 development infrastructure program, high technology manufacturing
19 projects in Chautauqua and Erie county, an industrial scale research and
20 development facility in Clinton county, upstate revitalization initi-
21 ative projects, downstate revitalization initiative, market New York
22 projects, fairground buildings, equipment or facilities used to house
23 and promote agriculture, the state fair, the empire state trail, the
24 moynihan station development project, the Kingsbridge armory project,
25 strategic economic development projects, the cultural, arts and public
26 spaces fund, water infrastructure in the city of Auburn and town of
27 Owasco, a life sciences laboratory public health initiative, not-for-
28 profit pounds, shelters and humane societies, arts and cultural facili-
29 ties improvement program, restore New York's communities initiative,
30 heavy equipment, economic development and infrastructure projects,
31 Roosevelt Island operating corporation capital projects, and other state
32 costs associated with such projects. The aggregate principal amount of
33 bonds authorized to be issued pursuant to this section shall not exceed
34 [six] eight billion [seven] three hundred [eight] million [two] five
35 hundred [fifty-seven] ninety thousand dollars, excluding bonds issued to
36 fund one or more debt service reserve funds, to pay costs of issuance of
37 such bonds, and bonds or notes issued to refund or otherwise repay such
38 bonds or notes previously issued. Such bonds and notes of the dormitory
39 authority and the corporation shall not be a debt of the state, and the
40 state shall not be liable thereon, nor shall they be payable out of any
41 funds other than those appropriated by the state to the dormitory
42 authority and the corporation for principal, interest, and related
43 expenses pursuant to a service contract and such bonds and notes shall
44 contain on the face thereof a statement to such effect. Except for
45 purposes of complying with the internal revenue code, any interest
46 income earned on bond proceeds shall only be used to pay debt service on
47 such bonds.
48 2. Notwithstanding any other provision of law to the contrary, in
49 order to assist the dormitory authority and the corporation in undertak-
50 ing the financing for project costs for the regional economic develop-
51 ment council initiative, the economic transformation program, state
52 university of New York college for nanoscale and science engineering,
53 projects within the city of Buffalo or surrounding environs, the New
54 York works economic development fund, projects for the retention of
55 professional football in western New York, the empire state economic
56 development fund, the clarkson-trudeau partnership, the New York genome
S. 7509--C 106 A. 9509--C
1 center, the cornell university college of veterinary medicine, the olym-
2 pic regional development authority, projects at nano Utica, onondaga
3 county revitalization projects, Binghamton university school of pharma-
4 cy, New York power electronics manufacturing consortium, regional
5 infrastructure projects, New York State Capital Assistance Program for
6 Transportation, infrastructure, and economic development, high tech
7 innovation and economic development infrastructure program, high tech-
8 nology manufacturing projects in Chautauqua and Erie county, an indus-
9 trial scale research and development facility in Clinton county, upstate
10 revitalization initiative projects, downstate revitalization initiative,
11 market New York projects, fairground buildings, equipment or facilities
12 used to house and promote agriculture, the state fair, the empire state
13 trail, the moynihan station development project, the Kingsbridge armory
14 project, strategic economic development projects, the cultural, arts and
15 public spaces fund, water infrastructure in the city of Auburn and town
16 of Owasco, a life sciences laboratory public health initiative, not-for-
17 profit pounds, shelters and humane societies, arts and cultural facili-
18 ties improvement program, restore New York's communities initiative,
19 heavy equipment, economic development and infrastructure projects,
20 Roosevelt Island operating corporation capital projects, and other state
21 costs associated with such projects the director of the budget is hereby
22 authorized to enter into one or more service contracts with the dormito-
23 ry authority and the corporation, none of which shall exceed thirty
24 years in duration, upon such terms and conditions as the director of the
25 budget and the dormitory authority and the corporation agree, so as to
26 annually provide to the dormitory authority and the corporation, in the
27 aggregate, a sum not to exceed the principal, interest, and related
28 expenses required for such bonds and notes. Any service contract entered
29 into pursuant to this section shall provide that the obligation of the
30 state to pay the amount therein provided shall not constitute a debt of
31 the state within the meaning of any constitutional or statutory
32 provision and shall be deemed executory only to the extent of monies
33 available and that no liability shall be incurred by the state beyond
34 the monies available for such purpose, subject to annual appropriation
35 by the legislature. Any such contract or any payments made or to be made
36 thereunder may be assigned and pledged by the dormitory authority and
37 the corporation as security for its bonds and notes, as authorized by
38 this section.
39 § 37-a. Subdivision (a) of section 1 of part X of chapter 59 of the
40 laws of 2004, authorizing the New York state urban development corpo-
41 ration and the dormitory authority of the state of New York to issue
42 bonds or notes, as amended by section 53 of part BB of chapter 58 of the
43 laws of 2011, is amended to read as follows:
44 (a) Subject to the provisions of chapter 59 of the laws of 2000, but
45 notwithstanding any other provision of law to the contrary, the New York
46 State urban development corporation and the dormitory authority of the
47 state of New York are hereby authorized to issue bonds or notes in one
48 or more series in an aggregate principal amount not to exceed
49 [$243,325,000] $293,325,000 excluding bonds issued to finance one or
50 more debt service reserve funds, to pay costs of issuance of such bonds,
51 and bonds or notes issued to refund or otherwise repay such bonds or
52 notes previously issued, for the purpose of financing projects cost of
53 the Empire Opportunity Fund; Rebuilding the Empire State Through Oppor-
54 tunities in Regional Economies (RESTORE) New York Program; and the
55 Community Capital Assistance Program authorized pursuant to Part T of
56 chapter 84 of the laws of 2002. Such bonds and notes of the corporation
S. 7509--C 107 A. 9509--C
1 or the dormitory authority shall not be a debt of the state, and the
2 state shall not be liable thereon, nor shall they be payable out of any
3 funds other than those appropriated by the state to the corporation or
4 the dormitory authority for debt service and related expenses pursuant
5 to any service contract executed pursuant to subdivision (b) of this
6 section and such bonds and notes shall contain on the face thereof a
7 statement to such effect. Except for purposes of complying with the
8 internal revenue code, any interest income earned on bond proceeds shall
9 only be used to pay debt service on such bonds. All of the provisions of
10 the New York state urban development corporation act and the dormitory
11 authority act relating to bonds and notes which are not inconsistent
12 with the provisions of this section shall apply to obligations author-
13 ized by this section, including but not limited to the power to estab-
14 lish adequate reserves therefor and to issue renewal notes or refunding
15 bonds thereof. The issuance of any bonds or notes hereunder shall
16 further be subject to the approval of the director of the division of
17 the budget.
18 § 38. Subdivision 3 of section 1285-p of the public authorities law,
19 as amended by section 31 of part XXX of chapter 59 of the laws of 2017,
20 is amended to read as follows:
21 3. The maximum amount of bonds that may be issued for the purpose of
22 financing environmental infrastructure projects authorized by this
23 section shall be [four] five billion [nine] one hundred [fifty-one]
24 forty-seven million [seven] two hundred sixty thousand dollars, exclu-
25 sive of bonds issued to fund any debt service reserve funds, pay costs
26 of issuance of such bonds, and bonds or notes issued to refund or other-
27 wise repay bonds or notes previously issued. Such bonds and notes of the
28 corporation shall not be a debt of the state, and the state shall not be
29 liable thereon, nor shall they be payable out of any funds other than
30 those appropriated by the state to the corporation for debt service and
31 related expenses pursuant to any service contracts executed pursuant to
32 subdivision one of this section, and such bonds and notes shall contain
33 on the face thereof a statement to such effect.
34 § 39. Intentionally omitted.
35 § 40. Subdivision (a) of section 48 of part K of chapter 81 of the
36 laws of 2002, relating to providing for the administration of certain
37 funds and accounts related to the 2002-2003 budget, as amended by
38 section 33 of part XXX of chapter 59 of the laws of 2017, is amended to
39 read as follows:
40 (a) Subject to the provisions of chapter 59 of the laws of 2000 but
41 notwithstanding the provisions of section 18 of the urban development
42 corporation act, the corporation is hereby authorized to issue bonds or
43 notes in one or more series in an aggregate principal amount not to
44 exceed [$250,000,000] $253,000,000 two-hundred fifty-three million
45 dollars excluding bonds issued to fund one or more debt service reserve
46 funds, to pay costs of issuance of such bonds, and bonds or notes issued
47 to refund or otherwise repay such bonds or notes previously issued, for
48 the purpose of financing capital costs related to homeland security and
49 training facilities for the division of state police, the division of
50 military and naval affairs, and any other state agency, including the
51 reimbursement of any disbursements made from the state capital projects
52 fund, and is hereby authorized to issue bonds or notes in one or more
53 series in an aggregate principal amount not to exceed [$654,800,000]
54 $748,800,000, seven hundred forty-eight million eight hundred thousand
55 dollars, excluding bonds issued to fund one or more debt service reserve
56 funds, to pay costs of issuance of such bonds, and bonds or notes issued
S. 7509--C 108 A. 9509--C
1 to refund or otherwise repay such bonds or notes previously issued, for
2 the purpose of financing improvements to State office buildings and
3 other facilities located statewide, including the reimbursement of any
4 disbursements made from the state capital projects fund. Such bonds and
5 notes of the corporation shall not be a debt of the state, and the state
6 shall not be liable thereon, nor shall they be payable out of any funds
7 other than those appropriated by the state to the corporation for debt
8 service and related expenses pursuant to any service contracts executed
9 pursuant to subdivision (b) of this section, and such bonds and notes
10 shall contain on the face thereof a statement to such effect.
11 § 41. Subdivision 1 of section 386-b of the public authorities law, as
12 amended by section 34 of part XXX of chapter 59 of the laws of 2017, is
13 amended to read as follows:
14 1. Notwithstanding any other provision of law to the contrary, the
15 authority, the dormitory authority and the urban development corporation
16 are hereby authorized to issue bonds or notes in one or more series for
17 the purpose of financing peace bridge projects and capital costs of
18 state and local highways, parkways, bridges, the New York state thruway,
19 Indian reservation roads, and facilities, and transportation infrastruc-
20 ture projects including aviation projects, non-MTA mass transit
21 projects, and rail service preservation projects, including work appur-
22 tenant and ancillary thereto. The aggregate principal amount of bonds
23 authorized to be issued pursuant to this section shall not exceed four
24 billion [three] five hundred [sixty-four] million dollars
25 [$4,364,000,000] $4,500,000,000, excluding bonds issued to fund one or
26 more debt service reserve funds, to pay costs of issuance of such bonds,
27 and to refund or otherwise repay such bonds or notes previously issued.
28 Such bonds and notes of the authority, the dormitory authority and the
29 urban development corporation shall not be a debt of the state, and the
30 state shall not be liable thereon, nor shall they be payable out of any
31 funds other than those appropriated by the state to the authority, the
32 dormitory authority and the urban development corporation for principal,
33 interest, and related expenses pursuant to a service contract and such
34 bonds and notes shall contain on the face thereof a statement to such
35 effect. Except for purposes of complying with the internal revenue code,
36 any interest income earned on bond proceeds shall only be used to pay
37 debt service on such bonds.
38 § 42. Paragraph (c) of subdivision 19 of section 1680 of the public
39 authorities law, as amended by section 35 of part XXX of chapter 59 of
40 the laws of 2017, is amended to read as follows:
41 (c) Subject to the provisions of chapter fifty-nine of the laws of two
42 thousand, the dormitory authority shall not issue any bonds for state
43 university educational facilities purposes if the principal amount of
44 bonds to be issued when added to the aggregate principal amount of bonds
45 issued by the dormitory authority on and after July first, nineteen
46 hundred eighty-eight for state university educational facilities will
47 exceed [twelve] thirteen billion [three] one hundred [forty-three]
48 seventy-eight million eight hundred sixty-four thousand dollars
49 $13,178,864,000; provided, however, that bonds issued or to be issued
50 shall be excluded from such limitation if: (1) such bonds are issued to
51 refund state university construction bonds and state university
52 construction notes previously issued by the housing finance agency; or
53 (2) such bonds are issued to refund bonds of the authority or other
54 obligations issued for state university educational facilities purposes
55 and the present value of the aggregate debt service on the refunding
56 bonds does not exceed the present value of the aggregate debt service on
S. 7509--C 109 A. 9509--C
1 the bonds refunded thereby; provided, further that upon certification by
2 the director of the budget that the issuance of refunding bonds or other
3 obligations issued between April first, nineteen hundred ninety-two and
4 March thirty-first, nineteen hundred ninety-three will generate long
5 term economic benefits to the state, as assessed on a present value
6 basis, such issuance will be deemed to have met the present value test
7 noted above. For purposes of this subdivision, the present value of the
8 aggregate debt service of the refunding bonds and the aggregate debt
9 service of the bonds refunded, shall be calculated by utilizing the true
10 interest cost of the refunding bonds, which shall be that rate arrived
11 at by doubling the semi-annual interest rate (compounded semi-annually)
12 necessary to discount the debt service payments on the refunding bonds
13 from the payment dates thereof to the date of issue of the refunding
14 bonds to the purchase price of the refunding bonds, including interest
15 accrued thereon prior to the issuance thereof. The maturity of such
16 bonds, other than bonds issued to refund outstanding bonds, shall not
17 exceed the weighted average economic life, as certified by the state
18 university construction fund, of the facilities in connection with which
19 the bonds are issued, and in any case not later than the earlier of
20 thirty years or the expiration of the term of any lease, sublease or
21 other agreement relating thereto; provided that no note, including
22 renewals thereof, shall mature later than five years after the date of
23 issuance of such note. The legislature reserves the right to amend or
24 repeal such limit, and the state of New York, the dormitory authority,
25 the state university of New York, and the state university construction
26 fund are prohibited from covenanting or making any other agreements with
27 or for the benefit of bondholders which might in any way affect such
28 right.
29 § 43. Paragraph (c) of subdivision 14 of section 1680 of the public
30 authorities law, as amended by section 36 of part XXX of chapter 59 of
31 the laws of 2017, is amended to read as follows:
32 (c) Subject to the provisions of chapter fifty-nine of the laws of two
33 thousand, (i) the dormitory authority shall not deliver a series of
34 bonds for city university community college facilities, except to refund
35 or to be substituted for or in lieu of other bonds in relation to city
36 university community college facilities pursuant to a resolution of the
37 dormitory authority adopted before July first, nineteen hundred eighty-
38 five or any resolution supplemental thereto, if the principal amount of
39 bonds so to be issued when added to all principal amounts of bonds
40 previously issued by the dormitory authority for city university commu-
41 nity college facilities, except to refund or to be substituted in lieu
42 of other bonds in relation to city university community college facili-
43 ties will exceed the sum of four hundred twenty-five million dollars and
44 (ii) the dormitory authority shall not deliver a series of bonds issued
45 for city university facilities, including community college facilities,
46 pursuant to a resolution of the dormitory authority adopted on or after
47 July first, nineteen hundred eighty-five, except to refund or to be
48 substituted for or in lieu of other bonds in relation to city university
49 facilities and except for bonds issued pursuant to a resolution supple-
50 mental to a resolution of the dormitory authority adopted prior to July
51 first, nineteen hundred eighty-five, if the principal amount of bonds so
52 to be issued when added to the principal amount of bonds previously
53 issued pursuant to any such resolution, except bonds issued to refund or
54 to be substituted for or in lieu of other bonds in relation to city
55 university facilities, will exceed [seven] eight billion [nine] three
56 hundred [eighty-one] fourteen million [nine] six hundred [sixty-eight]
S. 7509--C 110 A. 9509--C
1 ninety-one thousand dollars $8,314,691,000. The legislature reserves
2 the right to amend or repeal such limit, and the state of New York, the
3 dormitory authority, the city university, and the fund are prohibited
4 from covenanting or making any other agreements with or for the benefit
5 of bondholders which might in any way affect such right.
6 § 44. Subdivision 10-a of section 1680 of the public authorities law,
7 as amended by section 37 of part XXX of chapter 59 of the laws of 2017,
8 is amended to read as follows:
9 10-a. Subject to the provisions of chapter fifty-nine of the laws of
10 two thousand, but notwithstanding any other provision of the law to the
11 contrary, the maximum amount of bonds and notes to be issued after March
12 thirty-first, two thousand two, on behalf of the state, in relation to
13 any locally sponsored community college, shall be nine hundred [four-
14 teen] sixty-eight million [five] five hundred [ninety] forty-two thou-
15 sand dollars $968,542,000. Such amount shall be exclusive of bonds and
16 notes issued to fund any reserve fund or funds, costs of issuance and to
17 refund any outstanding bonds and notes, issued on behalf of the state,
18 relating to a locally sponsored community college.
19 § 45. Subdivision 1 of section 17 of part D of chapter 389 of the laws
20 of 1997, relating to the financing of the correctional facilities
21 improvement fund and the youth facility improvement fund, as amended by
22 section 38 of part XXX of chapter 59 of the laws of 2017, is amended to
23 read as follows:
24 1. Subject to the provisions of chapter 59 of the laws of 2000, but
25 notwithstanding the provisions of section 18 of section 1 of chapter 174
26 of the laws of 1968, the New York state urban development corporation is
27 hereby authorized to issue bonds, notes and other obligations in an
28 aggregate principal amount not to exceed [six] seven hundred [eighty-
29 two] sixty-nine million [nine] six hundred fifteen thousand dollars
30 [($682,915,000)] ($769,615,000), which authorization increases the
31 aggregate principal amount of bonds, notes and other obligations author-
32 ized by section 40 of chapter 309 of the laws of 1996, and shall include
33 all bonds, notes and other obligations issued pursuant to chapter 211 of
34 the laws of 1990, as amended or supplemented. The proceeds of such
35 bonds, notes or other obligations shall be paid to the state, for depos-
36 it in the youth facilities improvement fund, to pay for all or any
37 portion of the amount or amounts paid by the state from appropriations
38 or reappropriations made to the office of children and family services
39 from the youth facilities improvement fund for capital projects. The
40 aggregate amount of bonds, notes and other obligations authorized to be
41 issued pursuant to this section shall exclude bonds, notes or other
42 obligations issued to refund or otherwise repay bonds, notes or other
43 obligations theretofore issued, the proceeds of which were paid to the
44 state for all or a portion of the amounts expended by the state from
45 appropriations or reappropriations made to the office of children and
46 family services; provided, however, that upon any such refunding or
47 repayment the total aggregate principal amount of outstanding bonds,
48 notes or other obligations may be greater than [six] seven hundred
49 [eighty-two] sixty-nine million [nine] six hundred fifteen thousand
50 dollars [($682,915,000)] ($769,615,000), only if the present value of
51 the aggregate debt service of the refunding or repayment bonds, notes or
52 other obligations to be issued shall not exceed the present value of the
53 aggregate debt service of the bonds, notes or other obligations so to be
54 refunded or repaid. For the purposes hereof, the present value of the
55 aggregate debt service of the refunding or repayment bonds, notes or
56 other obligations and of the aggregate debt service of the bonds, notes
S. 7509--C 111 A. 9509--C
1 or other obligations so refunded or repaid, shall be calculated by
2 utilizing the effective interest rate of the refunding or repayment
3 bonds, notes or other obligations, which shall be that rate arrived at
4 by doubling the semi-annual interest rate (compounded semi-annually)
5 necessary to discount the debt service payments on the refunding or
6 repayment bonds, notes or other obligations from the payment dates ther-
7 eof to the date of issue of the refunding or repayment bonds, notes or
8 other obligations and to the price bid including estimated accrued
9 interest or proceeds received by the corporation including estimated
10 accrued interest from the sale thereof.
11 § 46. Paragraph b of subdivision 2 of section 9-a of section 1 of
12 chapter 392 of the laws of 1973, constituting the New York state medical
13 care facilities finance agency act, as amended by section 39 of part XXX
14 of chapter 59 of the laws of 2017, is amended to read as follows:
15 b. The agency shall have power and is hereby authorized from time to
16 time to issue negotiable bonds and notes in conformity with applicable
17 provisions of the uniform commercial code in such principal amount as,
18 in the opinion of the agency, shall be necessary, after taking into
19 account other moneys which may be available for the purpose, to provide
20 sufficient funds to the facilities development corporation, or any
21 successor agency, for the financing or refinancing of or for the design,
22 construction, acquisition, reconstruction, rehabilitation or improvement
23 of mental health services facilities pursuant to paragraph a of this
24 subdivision, the payment of interest on mental health services improve-
25 ment bonds and mental health services improvement notes issued for such
26 purposes, the establishment of reserves to secure such bonds and notes,
27 the cost or premium of bond insurance or the costs of any financial
28 mechanisms which may be used to reduce the debt service that would be
29 payable by the agency on its mental health services facilities improve-
30 ment bonds and notes and all other expenditures of the agency incident
31 to and necessary or convenient to providing the facilities development
32 corporation, or any successor agency, with funds for the financing or
33 refinancing of or for any such design, construction, acquisition, recon-
34 struction, rehabilitation or improvement and for the refunding of mental
35 hygiene improvement bonds issued pursuant to section 47-b of the private
36 housing finance law; provided, however, that the agency shall not issue
37 mental health services facilities improvement bonds and mental health
38 services facilities improvement notes in an aggregate principal amount
39 exceeding eight billion [three] seven hundred [ninety-two] seventy-eight
40 million [eight] seven hundred [fifteen] eleven thousand dollars, exclud-
41 ing mental health services facilities improvement bonds and mental
42 health services facilities improvement notes issued to refund outstand-
43 ing mental health services facilities improvement bonds and mental
44 health services facilities improvement notes; provided, however, that
45 upon any such refunding or repayment of mental health services facili-
46 ties improvement bonds and/or mental health services facilities improve-
47 ment notes the total aggregate principal amount of outstanding mental
48 health services facilities improvement bonds and mental health facili-
49 ties improvement notes may be greater than eight billion [three] seven
50 hundred [ninety-two] seventy-eight million [eight] seven hundred
51 [fifteen] eleven thousand dollars $8,778,711,000 only if, except as
52 hereinafter provided with respect to mental health services facilities
53 bonds and mental health services facilities notes issued to refund
54 mental hygiene improvement bonds authorized to be issued pursuant to the
55 provisions of section 47-b of the private housing finance law, the pres-
56 ent value of the aggregate debt service of the refunding or repayment
S. 7509--C 112 A. 9509--C
1 bonds to be issued shall not exceed the present value of the aggregate
2 debt service of the bonds to be refunded or repaid. For purposes hereof,
3 the present values of the aggregate debt service of the refunding or
4 repayment bonds, notes or other obligations and of the aggregate debt
5 service of the bonds, notes or other obligations so refunded or repaid,
6 shall be calculated by utilizing the effective interest rate of the
7 refunding or repayment bonds, notes or other obligations, which shall be
8 that rate arrived at by doubling the semi-annual interest rate
9 (compounded semi-annually) necessary to discount the debt service
10 payments on the refunding or repayment bonds, notes or other obligations
11 from the payment dates thereof to the date of issue of the refunding or
12 repayment bonds, notes or other obligations and to the price bid includ-
13 ing estimated accrued interest or proceeds received by the authority
14 including estimated accrued interest from the sale thereof. Such bonds,
15 other than bonds issued to refund outstanding bonds, shall be scheduled
16 to mature over a term not to exceed the average useful life, as certi-
17 fied by the facilities development corporation, of the projects for
18 which the bonds are issued, and in any case shall not exceed thirty
19 years and the maximum maturity of notes or any renewals thereof shall
20 not exceed five years from the date of the original issue of such notes.
21 Notwithstanding the provisions of this section, the agency shall have
22 the power and is hereby authorized to issue mental health services
23 facilities improvement bonds and/or mental health services facilities
24 improvement notes to refund outstanding mental hygiene improvement bonds
25 authorized to be issued pursuant to the provisions of section 47-b of
26 the private housing finance law and the amount of bonds issued or
27 outstanding for such purposes shall not be included for purposes of
28 determining the amount of bonds issued pursuant to this section. The
29 director of the budget shall allocate the aggregate principal authorized
30 to be issued by the agency among the office of mental health, office for
31 people with developmental disabilities, and the office of alcoholism and
32 substance abuse services, in consultation with their respective commis-
33 sioners to finance bondable appropriations previously approved by the
34 legislature.
35 § 47. Subdivision 1 of section 1680-r of the public authorities law,
36 as amended by section 41 of part XXX of chapter 59 of the laws of 2017,
37 is amended to read as follows:
38 1. Notwithstanding the provisions of any other law to the contrary,
39 the dormitory authority and the urban development corporation are hereby
40 authorized to issue bonds or notes in one or more series for the purpose
41 of funding project costs for the capital restructuring financing program
42 for health care and related facilities licensed pursuant to the public
43 health law or the mental hygiene law and other state costs associated
44 with such capital projects, the health care facility transformation
45 programs, and the essential health care provider program. The aggregate
46 principal amount of bonds authorized to be issued pursuant to this
47 section shall not exceed [two] three billion [seven hundred million]
48 fifty million dollars, excluding bonds issued to fund one or more debt
49 service reserve funds, to pay costs of issuance of such bonds, and bonds
50 or notes issued to refund or otherwise repay such bonds or notes previ-
51 ously issued. Such bonds and notes of the dormitory authority and the
52 urban development corporation shall not be a debt of the state, and the
53 state shall not be liable thereon, nor shall they be payable out of any
54 funds other than those appropriated by the state to the dormitory
55 authority and the urban development corporation for principal, interest,
56 and related expenses pursuant to a service contract and such bonds and
S. 7509--C 113 A. 9509--C
1 notes shall contain on the face thereof a statement to such effect.
2 Except for purposes of complying with the internal revenue code, any
3 interest income earned on bond proceeds shall only be used to pay debt
4 service on such bonds.
5 § 48. Intentionally omitted.
6 § 49. Subdivision (a) of section 28 of part Y of chapter 61 of the
7 laws of 2005, relating to providing for the administration of certain
8 funds and accounts related to the 2005-2006 budget, as amended by
9 section 42-a of part XXX of chapter 59 of the laws of 2017, is amended
10 to read as follows:
11 (a) Subject to the provisions of chapter 59 of the laws of 2000, but
12 notwithstanding any provisions of law to the contrary, one or more
13 authorized issuers as defined by section 68-a of the state finance law
14 are hereby authorized to issue bonds or notes in one or more series in
15 an aggregate principal amount not to exceed [$47,000,000] $67,000,000,
16 sixty-seven million dollars excluding bonds issued to finance one or
17 more debt service reserve funds, to pay costs of issuance of such bonds,
18 and bonds or notes issued to refund or otherwise repay such bonds or
19 notes previously issued, for the purpose of financing capital projects
20 for public protection facilities in the Division of Military and Naval
21 Affairs, debt service and leases; and to reimburse the state general
22 fund for disbursements made therefor. Such bonds and notes of such
23 authorized issuer shall not be a debt of the state, and the state shall
24 not be liable thereon, nor shall they be payable out of any funds other
25 than those appropriated by the state to such authorized issuer for debt
26 service and related expenses pursuant to any service contract executed
27 pursuant to subdivision (b) of this section and such bonds and notes
28 shall contain on the face thereof a statement to such effect. Except for
29 purposes of complying with the internal revenue code, any interest
30 income earned on bond proceeds shall only be used to pay debt service on
31 such bonds.
32 § 50. Subdivision 1 of section 49 of section 1 of chapter 174 of the
33 laws of 1968, constituting the New York state urban development corpo-
34 ration act, as amended by section 42-b of part XXX of chapter 59 of the
35 laws of 2017, is amended to read as follows:
36 1. Notwithstanding the provisions of any other law to the contrary,
37 the dormitory authority and the corporation are hereby authorized to
38 issue bonds or notes in one or more series for the purpose of funding
39 project costs for the state and municipal facilities program and other
40 state costs associated with such capital projects. The aggregate princi-
41 pal amount of bonds authorized to be issued pursuant to this section
42 shall not exceed [one] two billion [nine] three hundred [twenty-five]
43 twenty-three million five hundred thousand dollars, excluding bonds
44 issued to fund one or more debt service reserve funds, to pay costs of
45 issuance of such bonds, and bonds or notes issued to refund or otherwise
46 repay such bonds or notes previously issued. Such bonds and notes of the
47 dormitory authority and the corporation shall not be a debt of the
48 state, and the state shall not be liable thereon, nor shall they be
49 payable out of any funds other than those appropriated by the state to
50 the dormitory authority and the corporation for principal, interest, and
51 related expenses pursuant to a service contract and such bonds and notes
52 shall contain on the face thereof a statement to such effect. Except for
53 purposes of complying with the internal revenue code, any interest
54 income earned on bond proceeds shall only be used to pay debt service on
55 such bonds.
56 § 51. Intentionally omitted.
S. 7509--C 114 A. 9509--C
1 § 52. Intentionally omitted.
2 § 53. Intentionally omitted.
3 § 54. Intentionally omitted.
4 § 55. Intentionally omitted.
5 § 56. Intentionally omitted.
6 § 57. Intentionally omitted.
7 § 58. Section 55 of chapter 59 of the laws of 2017 relating to provid-
8 ing for the administration of certain funds and accounts related to the
9 2017-18 budget and authorizing certain payments and transfers, is
10 amended to read as follows:
11 § 55. This act shall take effect immediately and shall be deemed to
12 have been in full force and effect on and after April 1, 2017; provided,
13 however, that the provisions of sections one, two, three, four, five,
14 six, seven, eight, thirteen, fourteen, fifteen, sixteen, seventeen,
15 eighteen, nineteen, twenty, [twenty-one,] twenty-two, twenty-two-e and
16 twenty-two-f of this act shall expire March 31, 2018 when upon such date
17 the provisions of such sections shall be deemed repealed; and provided,
18 further, that section twenty-two-c of this act shall expire March 31,
19 2021.
20 § 59. Paragraph (b) of subdivision 3 and clause (B) of subparagraph
21 (iii) of paragraph (j) of subdivision 4 of section 1 of part D of chap-
22 ter 63 of the laws of 2005, relating to the composition and responsibil-
23 ities of the New York state higher education capital matching grant
24 board, as amended by section 45 of part UU of chapter 54 of the laws of
25 2016, are amended to read as follows:
26 (b) Within amounts appropriated therefor, the board is hereby author-
27 ized and directed to award matching capital grants totaling [240] two
28 hundred seventy million dollars. Each college shall be eligible for a
29 grant award amount as determined by the calculations pursuant to subdi-
30 vision five of this section. In addition, such colleges shall be eligi-
31 ble to compete for additional funds pursuant to paragraph (h) of subdi-
32 vision four of this section.
33 (B) The dormitory authority shall not issue any bonds or notes in an
34 amount in excess of [240] two hundred seventy million dollars for the
35 purposes of this section; excluding bonds or notes issued to fund one or
36 more debt service reserve funds, to pay costs of issuance of such bonds,
37 and bonds or notes issued to refund or otherwise repay such bonds or
38 notes previously issued. Except for purposes of complying with the
39 internal revenue code, any interest on bond proceeds shall only be used
40 to pay debt service on such bonds.
41 § 60. Subdivision 1 of section 1680-n of the public authorities law,
42 as added by section 46 of part T of chapter 57 of the laws of 2007, is
43 amended to read as follows:
44 1. Notwithstanding the provisions of any other law to the contrary,
45 the authority and the urban development corporation are hereby author-
46 ized to issue bonds or notes in one or more series for the purpose of
47 funding project costs for the acquisition of state buildings and other
48 facilities. The aggregate principal amount of bonds authorized to be
49 issued pursuant to this section shall not exceed one hundred [forty]
50 sixty-five million dollars, excluding bonds issued to fund one or more
51 debt service reserve funds, to pay costs of issuance of such bonds, and
52 bonds or notes issued to refund or otherwise repay such bonds or notes
53 previously issued. Such bonds and notes of the authority and the urban
54 development corporation shall not be a debt of the state, and the state
55 shall not be liable thereon, nor shall they be payable out of any funds
56 other than those appropriated by the state to the authority and the
S. 7509--C 115 A. 9509--C
1 urban development corporation for principal, interest, and related
2 expenses pursuant to a service contract and such bonds and notes shall
3 contain on the face thereof a statement to such effect. Except for
4 purposes of complying with the internal revenue code, any interest
5 income earned on bond proceeds shall only be used to pay debt service on
6 such bonds.
7 § 61. Subdivision 1 of section 386-a of the public authorities law, as
8 amended by section 46 of part I of chapter 60 of the laws of 2015, is
9 amended to read as follows:
10 1. Notwithstanding any other provision of law to the contrary, the
11 authority, the dormitory authority and the urban development corporation
12 are hereby authorized to issue bonds or notes in one or more series for
13 the purpose of assisting the metropolitan transportation authority in
14 the financing of transportation facilities as defined in subdivision
15 seventeen of section twelve hundred sixty-one of this chapter. The
16 aggregate principal amount of bonds authorized to be issued pursuant to
17 this section shall not exceed one billion [five] six hundred [twenty]
18 ninety-four million dollars [($1,520,000,000)] $1,694,000,000, excluding
19 bonds issued to fund one or more debt service reserve funds, to pay
20 costs of issuance of such bonds, and to refund or otherwise repay such
21 bonds or notes previously issued. Such bonds and notes of the authority,
22 the dormitory authority and the urban development corporation shall not
23 be a debt of the state, and the state shall not be liable thereon, nor
24 shall they be payable out of any funds other than those appropriated by
25 the state to the authority, the dormitory authority and the urban devel-
26 opment corporation for principal, interest, and related expenses pursu-
27 ant to a service contract and such bonds and notes shall contain on the
28 face thereof a statement to such effect. Except for purposes of comply-
29 ing with the internal revenue code, any interest income earned on bond
30 proceeds shall only be used to pay debt service on such bonds.
31 § 62. Subdivision 1 of section 1680-k of the public authorities law,
32 as added by section 5 of part J-1 of chapter 109 of the laws of 2006, is
33 amended to read as follows:
34 1. Subject to the provisions of chapter fifty-nine of the laws of two
35 thousand, but notwithstanding any provisions of law to the contrary, the
36 dormitory authority is hereby authorized to issue bonds or notes in one
37 or more series in an aggregate principal amount not to exceed forty
38 million seven hundred fifteen thousand dollars excluding bonds issued to
39 finance one or more debt service reserve funds, to pay costs of issuance
40 of such bonds, and bonds or notes issued to refund or otherwise repay
41 such bonds or notes previously issued, for the purpose of financing the
42 construction of the New York state agriculture and markets food labora-
43 tory. Eligible project costs may include, but not be limited to the cost
44 of design, financing, site investigations, site acquisition and prepara-
45 tion, demolition, construction, rehabilitation, acquisition of machinery
46 and equipment, and infrastructure improvements. Such bonds and notes of
47 such authorized issuers shall not be a debt of the state, and the state
48 shall not be liable thereon, nor shall they be payable out of any funds
49 other than those appropriated by the state to such authorized issuers
50 for debt service and related expenses pursuant to any service contract
51 executed pursuant to subdivision two of this section and such bonds and
52 notes shall contain on the face thereof a statement to such effect.
53 Except for purposes of complying with the internal revenue code, any
54 interest income earned on bond proceeds shall only be used to pay debt
55 service on such bonds.
S. 7509--C 116 A. 9509--C
1 § 63. Subdivision 13-d of section 5 of section 1 of chapter 359 of the
2 laws of 1968, constituting the facilities development corporation act,
3 as amended by chapter 166 of the laws of 1991, is amended to read as
4 follows:
5 13-d. 1. Subject to the terms and conditions of any lease, sublease,
6 loan or other financing agreement with the medical care facilities
7 finance agency in accordance with subdivision 13-c of this section, to
8 make loans to voluntary agencies for the purpose of financing or refi-
9 nancing the design, construction, acquisition, reconstruction, rehabili-
10 tation and improvement of mental hygiene facilities owned or leased by
11 such voluntary agencies provided, however, that with respect to such
12 facilities which are leased by a voluntary agency, the term of repayment
13 of such loan shall not exceed the term of such lease including any
14 option to renew such lease. Notwithstanding any other provisions of law,
15 such loans may be made jointly to one or more voluntary agencies which
16 own and one or more voluntary agencies which will operate any such
17 mental hygiene facility.
18 2. Subject to the terms and conditions of any lease, sublease, loan or
19 other financing agreement with the medical care facilities finance agen-
20 cy, to make grants to voluntary agencies or provide proceeds of mental
21 health services facilities bonds or notes to the department to make
22 grants to voluntary agencies or to reimburse disbursements made there-
23 for, in each case, for the purpose of financing or refinancing the
24 design, construction, acquisition, reconstruction, rehabilitation and
25 improvement of mental hygiene facilities owned or leased by such volun-
26 tary agencies.
27 § 64. Paragraph a of subdivision 4 of section 9 of section 1 of chap-
28 ter 359 of the laws of 1968, constituting the facilities development
29 corporation act, as amended by chapter 90 of the laws of 1989, is
30 amended to read as follows:
31 a. Upon certification by the director of the budget of the availabili-
32 ty of required appropriation authority, the corporation, or any succes-
33 sor agency, is hereby authorized and empowered to enter into leases,
34 subleases, loans and other financing agreements with the state housing
35 finance agency and/or the state medical care facilities finance agency,
36 and to enter into such amendments thereof as the directors of the corpo-
37 ration, or any successor agency, may deem necessary or desirable, which
38 shall provide for (i) the financing or refinancing of or the design,
39 construction, acquisition, reconstruction, rehabilitation or improvement
40 of one or more mental hygiene facilities or for the refinancing of any
41 such facilities for which bonds have previously been issued and are
42 outstanding, and the purchase or acquisition of the original
43 furnishings, equipment, machinery and apparatus to be used in such
44 facilities upon the completion of work, (ii) the leasing to the state
45 housing finance agency or the state medical care facilities finance
46 agency of all or any portion of one or more existing mental hygiene
47 facilities and one or more mental hygiene facilities to be designed,
48 constructed, acquired, reconstructed, rehabilitated or improved, or of
49 real property related to the work to be done, including real property
50 originally acquired by the appropriate commissioner or director of the
51 department in the name of the state pursuant to article seventy-one of
52 the mental hygiene law, (iii) the subleasing of such facilities and
53 property by the corporation upon completion of design, construction,
54 acquisition, reconstruction, rehabilitation or improvement, such leases,
55 subleases, loans or other financing agreements to be upon such other
56 terms and conditions as may be agreed upon, including terms and condi-
S. 7509--C 117 A. 9509--C
1 tions relating to length of term, maintenance and repair of mental
2 hygiene facilities during any such term, and the annual rentals to be
3 paid for the use of such facilities, property, furnishings, equipment,
4 machinery and apparatus, and (iv) the receipt and disposition, including
5 loans or grants to voluntary agencies, of proceeds of mental health
6 service facilities bonds or notes issued pursuant to section nine-a of
7 the New York state medical care facilities finance agency act. For
8 purposes of the design, construction, acquisition, reconstruction, reha-
9 bilitation or improvement work required by the terms of any such lease,
10 sublease or agreement, the corporation shall act as agent for the state
11 housing finance agency or the state medical care facilities finance
12 agency. In the event that the corporation enters into an agreement for
13 the financing of any of the aforementioned facilities with the state
14 housing finance agency or the state medical care facilities finance
15 agency, or in the event that the corporation enters into an agreement
16 for the financing or refinancing of any of the aforementioned facilities
17 with one or more voluntary agencies, it shall act on its own behalf and
18 not as agent. The appropriate commissioner or director of the department
19 on behalf of the department shall approve any such lease, sublease, loan
20 or other financing agreement and shall be a party thereto. All such
21 leases, subleases, loans or other financing agreements shall be approved
22 prior to execution by no less than three directors of the corporation.
23 § 65. This act shall take effect immediately and shall be deemed to
24 have been in full force and effect on and after April 1, 2018; provided,
25 however, that the provisions of sections one, two, three, four, five,
26 six, seven, eight, twelve, thirteen, fourteen, sixteen, seventeen, eigh-
27 teen, nineteen, twenty, twenty-one, twenty-three, twenty-seven, and
28 twenty-eight of this act shall expire March 31, 2019 when upon such date
29 the provisions of such sections shall be deemed repealed.
30 PART CCC
31 Section 1. Paragraph e of subdivision 1 of section 211-d of the educa-
32 tion law, as amended by section 1 of part YYY of chapter 59 of the laws
33 of 2017, is amended to read as follows:
34 e. Notwithstanding paragraphs a and b of this subdivision, a school
35 district that submitted a contract for excellence for the two thousand
36 eight--two thousand nine school year shall submit a contract for excel-
37 lence for the two thousand nine--two thousand ten school year in
38 conformity with the requirements of subparagraph (vi) of paragraph a of
39 subdivision two of this section unless all schools in the district are
40 identified as in good standing and provided further that, a school
41 district that submitted a contract for excellence for the two thousand
42 nine--two thousand ten school year, unless all schools in the district
43 are identified as in good standing, shall submit a contract for excel-
44 lence for the two thousand eleven--two thousand twelve school year which
45 shall, notwithstanding the requirements of subparagraph (vi) of para-
46 graph a of subdivision two of this section, provide for the expenditure
47 of an amount which shall be not less than the product of the amount
48 approved by the commissioner in the contract for excellence for the two
49 thousand nine--two thousand ten school year, multiplied by the
50 district's gap elimination adjustment percentage and provided further
51 that, a school district that submitted a contract for excellence for the
52 two thousand eleven--two thousand twelve school year, unless all schools
53 in the district are identified as in good standing, shall submit a
54 contract for excellence for the two thousand twelve--two thousand thir-
S. 7509--C 118 A. 9509--C
1 teen school year which shall, notwithstanding the requirements of
2 subparagraph (vi) of paragraph a of subdivision two of this section,
3 provide for the expenditure of an amount which shall be not less than
4 the amount approved by the commissioner in the contract for excellence
5 for the two thousand eleven--two thousand twelve school year and
6 provided further that, a school district that submitted a contract for
7 excellence for the two thousand twelve--two thousand thirteen school
8 year, unless all schools in the district are identified as in good
9 standing, shall submit a contract for excellence for the two thousand
10 thirteen--two thousand fourteen school year which shall, notwithstanding
11 the requirements of subparagraph (vi) of paragraph a of subdivision two
12 of this section, provide for the expenditure of an amount which shall be
13 not less than the amount approved by the commissioner in the contract
14 for excellence for the two thousand twelve--two thousand thirteen school
15 year and provided further that, a school district that submitted a
16 contract for excellence for the two thousand thirteen--two thousand
17 fourteen school year, unless all schools in the district are identified
18 as in good standing, shall submit a contract for excellence for the two
19 thousand fourteen--two thousand fifteen school year which shall,
20 notwithstanding the requirements of subparagraph (vi) of paragraph a of
21 subdivision two of this section, provide for the expenditure of an
22 amount which shall be not less than the amount approved by the commis-
23 sioner in the contract for excellence for the two thousand thirteen--two
24 thousand fourteen school year; and provided further that, a school
25 district that submitted a contract for excellence for the two thousand
26 fourteen--two thousand fifteen school year, unless all schools in the
27 district are identified as in good standing, shall submit a contract for
28 excellence for the two thousand fifteen--two thousand sixteen school
29 year which shall, notwithstanding the requirements of subparagraph (vi)
30 of paragraph a of subdivision two of this section, provide for the
31 expenditure of an amount which shall be not less than the amount
32 approved by the commissioner in the contract for excellence for the two
33 thousand fourteen--two thousand fifteen school year; and provided
34 further that a school district that submitted a contract for excellence
35 for the two thousand fifteen--two thousand sixteen school year, unless
36 all schools in the district are identified as in good standing, shall
37 submit a contract for excellence for the two thousand sixteen--two thou-
38 sand seventeen school year which shall, notwithstanding the requirements
39 of subparagraph (vi) of paragraph a of subdivision two of this section,
40 provide for the expenditure of an amount which shall be not less than
41 the amount approved by the commissioner in the contract for excellence
42 for the two thousand fifteen--two thousand sixteen school year; and
43 provided further that, a school district that submitted a contract for
44 excellence for the two thousand sixteen--two thousand seventeen school
45 year, unless all schools in the district are identified as in good
46 standing, shall submit a contract for excellence for the two thousand
47 seventeen--two thousand eighteen school year which shall, notwithstand-
48 ing the requirements of subparagraph (vi) of paragraph a of subdivision
49 two of this section, provide for the expenditure of an amount which
50 shall be not less than the amount approved by the commissioner in the
51 contract for excellence for the two thousand sixteen--two thousand
52 seventeen school year; and provided further that a school district that
53 submitted a contract for excellence for the two thousand seventeen--two
54 thousand eighteen school year, unless all schools in the district are
55 identified as in good standing, shall submit a contract for excellence
56 for the two thousand eighteen--two thousand nineteen school year which
S. 7509--C 119 A. 9509--C
1 shall, notwithstanding the requirements of subparagraph (vi) of para-
2 graph a of subdivision two of this section, provide for the expenditure
3 of an amount which shall be not less than the amount approved by the
4 commissioner in the contract for excellence for the two thousand seven-
5 teen--two thousand eighteen school year. For purposes of this paragraph,
6 the "gap elimination adjustment percentage" shall be calculated as the
7 sum of one minus the quotient of the sum of the school district's net
8 gap elimination adjustment for two thousand ten--two thousand eleven
9 computed pursuant to chapter fifty-three of the laws of two thousand
10 ten, making appropriations for the support of government, plus the
11 school district's gap elimination adjustment for two thousand eleven--
12 two thousand twelve as computed pursuant to chapter fifty-three of the
13 laws of two thousand eleven, making appropriations for the support of
14 the local assistance budget, including support for general support for
15 public schools, divided by the total aid for adjustment computed pursu-
16 ant to chapter fifty-three of the laws of two thousand eleven, making
17 appropriations for the local assistance budget, including support for
18 general support for public schools. Provided, further, that such amount
19 shall be expended to support and maintain allowable programs and activ-
20 ities approved in the two thousand nine--two thousand ten school year or
21 to support new or expanded allowable programs and activities in the
22 current year.
23 § 2. Section 305 of the education law is amended by adding a new
24 subdivision 58 to read as follows:
25 58. a. No later than June first, two thousand nineteen, the commis-
26 sioner shall prepare and submit to the governor, the temporary president
27 of the senate and the speaker of the assembly a report that provides an
28 overview of teacher diversity throughout the state. Such report shall:
29 (i) study the potential barriers to: achieving diversity within teach-
30 er preparation programs; obtaining an initial certificate in the class-
31 room teaching service; and obtaining teacher certification as a teacher
32 aide or teaching assistant;
33 (ii) include available data on race, ethnicity, gender, and age; the
34 efforts higher education institutions with teacher preparation programs
35 are taking to recruit and retain a diverse student population into such
36 programs; and the efforts that the state and schools are taking to
37 attract, hire, and retain certified teachers who reflect the diversity
38 within New York state's schools; and
39 (iii) make recommendations on programs, practices and policies that
40 may be implemented by schools and teacher preparation programs to
41 improve teacher diversity throughout the state.
42 b. The commissioner shall consult with stakeholders and other inter-
43 ested parties when preparing such report. The state university of New
44 York, the city university of New York, the commission on independent
45 colleges and universities, and the proprietary college sector with
46 registered teacher education programs in this state shall, to the extent
47 practicable, identify and provide representatives to the department, at
48 the request of the commissioner, in order to participate in the develop-
49 ment and drafting of such report.
50 § 3. Intentionally omitted.
51 § 4. The education law is amended by adding a new section 3614 to read
52 as follows:
53 § 3614. Statement of the total funding allocation. 1. Notwithstanding
54 any provision of law, rule or regulation to the contrary, commencing
55 with the two thousand eighteen--two thousand nineteen school year for
56 school districts which contain at least four schools as reported in the
S. 7509--C 120 A. 9509--C
1 school report card database produced by the commissioner for the two
2 thousand sixteen--two thousand seventeen school year and which receive
3 at least fifty percent of total revenue from state aid as reported in
4 the fiscal profiles master files report produced by the commissioner
5 concerning data on school district expenditures and revenues for the two
6 thousand fifteen--two thousand sixteen school year and for school
7 districts located in a city with a population of more than one million,
8 and commencing with the two thousand nineteen--two thousand twenty
9 school year for school districts containing at least four schools as
10 reported in the school report card database produced by the commissioner
11 for the two thousand sixteen--two thousand seventeen school year, and
12 commencing with the two thousand twenty--two thousand twenty-one school
13 year for all other school districts eligible for an apportionment pursu-
14 ant to subdivision four of section thirty-six hundred two of this part,
15 such school districts shall annually submit to the commissioner and the
16 director of the budget and shall make publicly available and on the
17 district website a detailed statement of the total funding allocation
18 for each school in the district for the upcoming school budget year
19 prior to the first day of such school year, provided that:
20 a. Such statements shall be in a statewide uniform form developed by
21 the director of the budget, in consultation with the commissioner,
22 provided that when preparing statements districts shall adhere to and
23 complete the prescribed form accurately and fully, and provided further
24 that the director of the budget shall request in such form only informa-
25 tion that is known to, or may be ascertained or estimated by, the
26 district. Provided, further, that each local educational agency shall
27 include in such statement the approach used to allocate funds to each
28 school and that such statement shall include but not be limited to sepa-
29 rate entries for each individual school, demographic data for the
30 school, per pupil funding level, source of funds, and uniform decision
31 rules regarding allocation of centralized spending to individual schools
32 from all funding sources.
33 b. Within thirty days of submission of such statement by a school
34 district, the commissioner and director of the budget shall review such
35 statement and determine whether the statement is complete and is in the
36 format required by paragraph a of this subdivision. If such statement is
37 determined to be complete and in the format required by paragraph a of
38 this subdivision, a written acknowledgement of such shall be sent to the
39 school district. If no determination is made by the commissioner and the
40 director of the budget within thirty days of submission of the state-
41 ment, such statement shall be deemed approved. Should the commissioner
42 or the director of the budget request additional information from the
43 school district to determine completeness, the deadline shall be
44 extended by thirty days from the date of submission of the additional
45 requested information. If the commissioner or director of the budget
46 determine a school district's spending statement to be noncompliant,
47 such school district shall be allowed to submit a revised spending
48 statement at any time.
49 c. If a school district fails to submit a statement that is complete
50 and in the format required by paragraph a of this subdivision by the
51 first day of such school year or if the commissioner or director of the
52 budget determine the school district's spending statement to be noncom-
53 pliant, a written explanation shall be provided and the school district
54 will have thirty days to cure. If the school district does not cure
55 within thirty days, the comptroller of the city in which such school
56 district is situated, or if the city does not have an elected comp-
S. 7509--C 121 A. 9509--C
1 troller, the chief financial officer of the city, or for school
2 districts not located in a city, the chief financial officer of the town
3 in which the majority of the school district is situated shall be
4 authorized, at his or her discretion, to obtain appropriate information
5 from the school district, and shall be authorized to complete such form
6 and submit such statement to the director of the budget and the commis-
7 sioner for approval in accordance with paragraph b of this subdivision.
8 Where the comptroller or chief financial officer exercises the authority
9 to submit such form, such submission shall occur within sixty days
10 following notification of the school district's failure to cure. Nothing
11 in this paragraph shall preclude a school district from submitting a
12 spending statement for approval by the director of the budget and the
13 commissioner at any time.
14 2. Nothing in this section shall alter or suspend statutory school
15 district budget and voting or approval requirements.
16 § 4-a. Section 3601 of the education law, as amended by section 4-a of
17 part A-1 of chapter 58 of the laws of 2006, and as further amended by
18 subdivision (d) of section 1 of part W of chapter 56 of the laws of
19 2010, is amended to read as follows:
20 § 3601. When apportioned and how applied. The amount annually appro-
21 priated by the legislature for general support for public schools, net
22 of disallowances, refunds, reimbursements and credits, shall be appor-
23 tioned by the commissioner each year prior to the dates of the respec-
24 tive final payments provided by law and all moneys so apportioned shall
25 be applied exclusively to school purposes authorized by law. General
26 state aid claims, on forms prescribed by the commissioner, shall be
27 submitted to the commissioner by September second of each school year,
28 except that the audit report required by subdivision three of section
29 twenty-one hundred sixteen-a of this chapter shall be submitted to the
30 commissioner by October fifteenth following the close of the school year
31 audited for all districts other than the city school districts of the
32 cities of Buffalo, Rochester, Syracuse, Yonkers and New York and by
33 January first following the close of the school year audited for such
34 city school districts. No aid shall be paid to a school district or
35 board of cooperative educational services prior to the submission of
36 claims as required by the commissioner, except that no aid certified as
37 payable to a school district by the commissioner of taxation and finance
38 pursuant to paragraph (c) of subdivision three of section thirteen
39 hundred six-a of the real property tax law shall be withheld due to the
40 failure of the school district to submit general state aid claims
41 required by the commissioner, [and] except that no aids shall be with-
42 held due to the failure of a school district to submit the audit report
43 required by subdivision three of section twenty-one hundred sixteen-a of
44 this chapter until the thirtieth day following the due date specified in
45 this section for such report, and except that apportionment for general
46 support of public schools from the funds apportioned to a school
47 district for the current year in excess of the amount apportioned to
48 such school district in the base year shall be withheld until issuance
49 of a determination of compliance in writing of such school district's
50 statement of total funding allocation by the commissioner and the direc-
51 tor of the budget as required by section thirty-six hundred fourteen of
52 this part, whenever such shall occur, provided that for purposes of this
53 section, "current year" shall mean the current year as defined in para-
54 graph a of subdivision one of section thirty-six hundred two of this
55 part and "base year" shall mean the base year as defined in paragraph b
56 of subdivision one of section thirty-six hundred two of this part.
S. 7509--C 122 A. 9509--C
1 § 4-b. Section 2590-r-1 of the education law is REPEALED.
2 § 5. Intentionally omitted.
3 § 6. Intentionally omitted.
4 § 7. Intentionally omitted.
5 § 8. Intentionally omitted.
6 § 9. Paragraph r of subdivision 1 of section 3602 of the education
7 law, as amended by section 11 of part B of chapter 57 of the laws of
8 2007, is amended to read as follows:
9 r. "Sparsity count", for districts operating a kindergarten through
10 grade twelve school program, shall mean the product of (i) the base year
11 public school enrollment of the district and (ii) the sparsity factor,
12 which shall mean the quotient, computed to three decimals without round-
13 ing, of the positive remainder of twenty-five minus the enrollment per
14 square mile divided by fifty and nine tenths, but not less than zero.
15 Enrollment per square mile shall be the quotient, computed to two deci-
16 mals without rounding, of the public school enrollment of the school
17 district on the date enrollment was counted in accordance with this
18 subdivision for the base year divided by the square miles of the
19 district, as determined by the commissioner.
20 § 9-a. Subdivision 1 of section 3602 of the education law is amended
21 by adding a new paragraph hh to read as follows:
22 hh. "Consumer price index" shall mean the quotient of: (i) the average
23 of the national consumer price indexes determined by the United States
24 department of labor for the twelve-month period preceding January first
25 of the current year minus the average of the national consumer price
26 indexes determined by the United States department of labor for the
27 twelve-month period preceding January first of the prior year, divided
28 by (ii) the average of the national consumer price indexes determined by
29 the United States department of labor for the twelve-month period
30 preceding January first of the prior year, with the result expressed as
31 a decimal to three places.
32 § 9-b. Subdivision 4 of section 3602 of the education law, as amended
33 by section 16-a of part YYY of chapter 59 of the laws of 2017, is
34 amended to read as follows:
35 4. Total foundation aid. In addition to any other apportionment pursu-
36 ant to this chapter, a school district, other than a special act school
37 district as defined in subdivision eight of section four thousand one of
38 this chapter, shall be eligible for total foundation aid equal to the
39 product of total aidable foundation pupil units multiplied by the
40 district's selected foundation aid, which shall be the greater of five
41 hundred dollars ($500) or foundation formula aid, provided, however that
42 for the two thousand seven--two thousand eight through two thousand
43 eight--two thousand nine school years, no school district shall receive
44 total foundation aid in excess of the sum of the total foundation aid
45 base for aid payable in the two thousand seven--two thousand eight
46 school year computed pursuant to subparagraph (i) of paragraph j of
47 subdivision one of this section, plus the phase-in foundation increase
48 computed pursuant to paragraph b of this subdivision, and provided
49 further that for the two thousand twelve--two thousand thirteen school
50 year, no school district shall receive total foundation aid in excess of
51 the sum of the total foundation aid base for aid payable in the two
52 thousand eleven--two thousand twelve school year computed pursuant to
53 subparagraph (ii) of paragraph j of subdivision one of this section,
54 plus the phase-in foundation increase computed pursuant to paragraph b
55 of this subdivision, and provided further that for the two thousand
56 thirteen--two thousand fourteen school year and thereafter, no school
S. 7509--C 123 A. 9509--C
1 district shall receive total foundation aid in excess of the sum of the
2 total foundation aid base computed pursuant to subparagraph (ii) of
3 paragraph j of subdivision one of this section, plus the phase-in foun-
4 dation increase computed pursuant to paragraph b of this subdivision,
5 and provided further that for the two thousand sixteen--two thousand
6 seventeen school year, no eligible school districts shall receive total
7 foundation aid in excess of the sum of the total foundation aid base
8 computed pursuant to subparagraph (ii) of paragraph j of subdivision one
9 of this section plus the sum of (A) the phase-in foundation increase,
10 (B) the executive foundation increase with a minimum increase pursuant
11 to paragraph b-2 of this subdivision, and (C) an amount equal to "COMMU-
12 NITY SCHOOLS AID" in the computer listing produced by the commissioner
13 in support of the executive budget request for the two thousand
14 sixteen--two thousand seventeen school year and entitled "BT161-7",
15 where (1) "eligible school district" shall be defined as a district with
16 (a) an unrestricted aid increase of less than seven percent (0.07) and
17 (b) a three year average free and reduced price lunch percent greater
18 than fifteen percent (0.15), and (2) "unrestricted aid increase" shall
19 mean the quotient arrived at when dividing (a) the sum of the executive
20 foundation aid increase plus the gap elimination adjustment for the base
21 year, by (b) the difference of foundation aid for the base year less the
22 gap elimination adjustment for the base year, and (3) "executive founda-
23 tion increase" shall mean the difference of (a) the amounts set forth
24 for each school district as "FOUNDATION AID" under the heading "2016-17
25 ESTIMATED AIDS" in the school aid computer listing produced by the
26 commissioner in support of the executive budget request for the two
27 thousand sixteen--two thousand seventeen school year and entitled
28 "BT161-7" less (b) the amounts set forth for each school district as
29 "FOUNDATION AID" under the heading "2015-16 BASE YEAR AIDS" in such
30 computer listing and provided further that total foundation aid shall
31 not be less than the product of the total foundation aid base computed
32 pursuant to paragraph j of subdivision one of this section and the due-
33 minimum percent which shall be, for the two thousand twelve--two thou-
34 sand thirteen school year, one hundred and six-tenths percent (1.006)
35 and for the two thousand thirteen--two thousand fourteen school year for
36 city school districts of those cities having populations in excess of
37 one hundred twenty-five thousand and less than one million inhabitants
38 one hundred and one and one hundred and seventy-six thousandths percent
39 (1.01176), and for all other districts one hundred and three-tenths
40 percent (1.003), and for the two thousand fourteen--two thousand fifteen
41 school year one hundred and eighty-five hundredths percent (1.0085), and
42 for the two thousand fifteen--two thousand sixteen school year, one
43 hundred thirty-seven hundredths percent (1.0037), subject to allocation
44 pursuant to the provisions of subdivision eighteen of this section and
45 any provisions of a chapter of the laws of New York as described there-
46 in, nor more than the product of such total foundation aid base and one
47 hundred fifteen percent for any school year other than the two thousand
48 seventeen--two thousand eighteen school year, provided, however, that
49 for the two thousand sixteen--two thousand seventeen school year such
50 maximum shall be no more than the sum of (i) the product of such total
51 foundation aid base and one hundred fifteen percent plus (ii) the execu-
52 tive foundation increase and plus (iii) "COMMUNITY SCHOOLS AID" in the
53 computer listing produced by the commissioner in support of the execu-
54 tive budget request for the two thousand sixteen--two thousand seventeen
55 school year and entitled "BT161-7" and provided further that for the two
56 thousand nine--two thousand ten through two thousand eleven--two thou-
S. 7509--C 124 A. 9509--C
1 sand twelve school years, each school district shall receive total foun-
2 dation aid in an amount equal to the amount apportioned to such school
3 district for the two thousand eight--two thousand nine school year
4 pursuant to this subdivision. Total aidable foundation pupil units shall
5 be calculated pursuant to paragraph g of subdivision two of this
6 section. For the purposes of calculating aid pursuant to this subdivi-
7 sion, aid for the city school district of the city of New York shall be
8 calculated on a citywide basis.
9 a. Foundation formula aid. Foundation formula aid shall equal the
10 remainder when the expected minimum local contribution is subtracted
11 from the product of the foundation amount, the regional cost index, and
12 the pupil need index, or: (foundation amount x regional cost index x
13 pupil need index)- expected minimum local contribution.
14 (1) The foundation amount shall reflect the average per pupil cost of
15 general education instruction in successful school districts, as deter-
16 mined by a statistical analysis of the costs of special education and
17 general education in successful school districts, provided that the
18 foundation amount shall be adjusted annually to reflect the percentage
19 increase in the consumer price index [as computed pursuant to section
20 two thousand twenty-two of this chapter] as defined by paragraph hh of
21 subdivision one of this section, provided that for the two thousand
22 eight--two thousand nine school year, for the purpose of such adjust-
23 ment, the percentage increase in the consumer price index shall be
24 deemed to be two and nine-tenths percent (0.029), and provided further
25 that the foundation amount for the two thousand seven--two thousand
26 eight school year shall be five thousand two hundred fifty-eight
27 dollars, and provided further that for the two thousand seven--two thou-
28 sand eight through two thousand seventeen--two thousand eighteen school
29 years, the foundation amount shall be further adjusted by the phase-in
30 foundation percent established pursuant to paragraph b of this subdivi-
31 sion.
32 (2) The regional cost index shall reflect an analysis of labor market
33 costs based on median salaries in professional occupations that require
34 similar credentials to those of positions in the education field, but
35 not including those occupations in the education field, provided that
36 the regional cost indices for the two thousand seven--two thousand eight
37 school year and thereafter shall be as follows:
38 Labor Force Region Index
39 Capital District 1.124
40 Southern Tier 1.045
41 Western New York 1.091
42 Hudson Valley 1.314
43 Long Island/NYC 1.425
44 Finger Lakes 1.141
45 Central New York 1.103
46 Mohawk Valley 1.000
47 North Country 1.000
48 (3) The pupil need index shall equal the sum of one plus the extraor-
49 dinary needs percent, provided, however, that the pupil need index shall
50 not be less than one nor more than two. The extraordinary needs percent
51 shall be calculated pursuant to paragraph w of subdivision one of this
52 section.
53 (4) The expected minimum local contribution shall equal the lesser of
54 (i) the product of (A) the quotient arrived at when the selected actual
55 valuation is divided by total wealth foundation pupil units, multiplied
56 by (B) the product of the local tax factor, multiplied by the income
S. 7509--C 125 A. 9509--C
1 wealth index, or (ii) the product of (A) the product of the foundation
2 amount, the regional cost index, and the pupil need index, multiplied by
3 (B) the positive difference, if any, of one minus the state sharing
4 ratio for total foundation aid. The local tax factor shall be estab-
5 lished by May first of each year by determining the product, computed to
6 four decimal places without rounding, of ninety percent multiplied by
7 the quotient of the sum of the statewide average tax rate as computed by
8 the commissioner for the current year in accordance with the provisions
9 of paragraph e of subdivision one of section thirty-six hundred nine-e
10 of this part plus the statewide average tax rate computed by the commis-
11 sioner for the base year in accordance with such provisions plus the
12 statewide average tax rate computed by the commissioner for the year
13 prior to the base year in accordance with such provisions, divided by
14 three, provided however that for the two thousand seven--two thousand
15 eight school year, such local tax factor shall be sixteen thousandths
16 (0.016), and provided further that for the two thousand eight--two thou-
17 sand nine school year, such local tax factor shall be one hundred
18 fifty-four ten thousandths (0.0154). The income wealth index shall be
19 calculated pursuant to paragraph d of subdivision three of this section,
20 provided, however, that for the purposes of computing the expected mini-
21 mum local contribution the income wealth index shall not be less than
22 sixty-five percent (0.65) and shall not be more than two hundred percent
23 (2.0) and provided however that such income wealth index shall not be
24 more than ninety-five percent (0.95) for the two thousand eight--two
25 thousand nine school year, and provided further that such income wealth
26 index shall not be less than zero for the two thousand thirteen--two
27 thousand fourteen school year. The selected actual valuation shall be
28 calculated pursuant to paragraph c of subdivision one of this section.
29 Total wealth foundation pupil units shall be calculated pursuant to
30 paragraph h of subdivision two of this section.
31 b. Phase-in foundation increase. (1) The phase-in foundation increase
32 shall equal the product of the phase-in foundation increase factor
33 multiplied by the positive difference, if any, of (i) the product of the
34 total aidable foundation pupil units multiplied by the district's
35 selected foundation aid less (ii) the total foundation aid base computed
36 pursuant to paragraph j of subdivision one of this section.
37 (2) (i) Phase-in foundation percent. The phase-in foundation percent
38 shall equal one hundred thirteen and fourteen one hundredths percent
39 (1.1314) for the two thousand eleven--two thousand twelve school year,
40 one hundred ten and thirty-eight hundredths percent (1.1038) for the two
41 thousand twelve--two thousand thirteen school year, one hundred seven
42 and sixty-eight hundredths percent (1.0768) for the two thousand thir-
43 teen--two thousand fourteen school year, one hundred five and six
44 hundredths percent (1.0506) for the two thousand fourteen--two thousand
45 fifteen school year, and one hundred two and five tenths percent
46 (1.0250) for the two thousand fifteen--two thousand sixteen school year.
47 (ii) Phase-in foundation increase factor. For the two thousand
48 eleven--two thousand twelve school year, the phase-in foundation
49 increase factor shall equal thirty-seven and one-half percent (0.375)
50 and the phase-in due minimum percent shall equal nineteen and forty-one
51 hundredths percent (0.1941), for the two thousand twelve--two thousand
52 thirteen school year the phase-in foundation increase factor shall equal
53 one and seven-tenths percent (0.017), for the two thousand thirteen--two
54 thousand fourteen school year the phase-in foundation increase factor
55 shall equal (1) for a city school district in a city having a population
56 of one million or more, five and twenty-three hundredths percent
S. 7509--C 126 A. 9509--C
1 (0.0523) or (2) for all other school districts zero percent, for the two
2 thousand fourteen--two thousand fifteen school year the phase-in founda-
3 tion increase factor shall equal (1) for a city school district of a
4 city having a population of one million or more, four and thirty-two
5 hundredths percent (0.0432) or (2) for a school district other than a
6 city school district having a population of one million or more for
7 which (A) the quotient of the positive difference of the foundation
8 formula aid minus the foundation aid base computed pursuant to paragraph
9 j of subdivision one of this section divided by the foundation formula
10 aid is greater than twenty-two percent (0.22) and (B) a combined wealth
11 ratio less than thirty-five hundredths (0.35), seven percent (0.07) or
12 (3) for all other school districts, four and thirty-one hundredths
13 percent (0.0431), and for the two thousand fifteen--two thousand sixteen
14 school year the phase-in foundation increase factor shall equal: (1) for
15 a city school district of a city having a population of one million or
16 more, thirteen and two hundred seventy-four thousandths percent
17 (0.13274); or (2) for districts where the quotient arrived at when
18 dividing (A) the product of the total aidable foundation pupil units
19 multiplied by the district's selected foundation aid less the total
20 foundation aid base computed pursuant to paragraph j of subdivision one
21 of this section divided by (B) the product of the total aidable founda-
22 tion pupil units multiplied by the district's selected foundation aid is
23 greater than nineteen percent (0.19), and where the district's combined
24 wealth ratio is less than thirty-three hundredths (0.33), seven and
25 seventy-five hundredths percent (0.0775); or (3) for any other district
26 designated as high need pursuant to clause (c) of subparagraph two of
27 paragraph c of subdivision six of this section for the school aid
28 computer listing produced by the commissioner in support of the enacted
29 budget for the two thousand seven--two thousand eight school year and
30 entitled "SA0708", four percent (0.04); or (4) for a city school
31 district in a city having a population of one hundred twenty-five thou-
32 sand or more but less than one million, fourteen percent (0.14); or (5)
33 for school districts that were designated as small city school districts
34 or central school districts whose boundaries include a portion of a
35 small city for the school aid computer listing produced by the commis-
36 sioner in support of the enacted budget for the two thousand fourteen--
37 two thousand fifteen school year and entitled "SA1415", four and seven
38 hundred fifty-one thousandths percent (0.04751); or (6) for all other
39 districts one percent (0.01), and for the two thousand sixteen--two
40 thousand seventeen school year the foundation aid phase-in increase
41 factor shall equal for an eligible school district the greater of: (1)
42 for a city school district in a city with a population of one million or
43 more, seven and seven hundred eighty four thousandths percent (0.07784);
44 or (2) for a city school district in a city with a population of more
45 than two hundred fifty thousand but less than one million as of the most
46 recent federal decennial census, seven and three hundredths percent
47 (0.0703); or (3) for a city school district in a city with a population
48 of more than two hundred thousand but less than two hundred fifty thou-
49 sand as of the most recent federal decennial census, six and seventy-two
50 hundredths percent (0.0672); or (4) for a city school district in a city
51 with a population of more than one hundred fifty thousand but less than
52 two hundred thousand as of the most recent federal decennial census, six
53 and seventy-four hundredths percent (0.0674); or (5) for a city school
54 district in a city with a population of more than one hundred twenty-
55 five thousand but less than one hundred fifty thousand as of the most
56 recent federal decennial census, nine and fifty-five hundredths percent
S. 7509--C 127 A. 9509--C
1 (0.0955); or (6) for school districts that were designated as small city
2 school districts or central school districts whose boundaries include a
3 portion of a small city for the school aid computer listing produced by
4 the commissioner in support of the enacted budget for the two thousand
5 fourteen--two thousand fifteen school year and entitled "SA141-5" with a
6 combined wealth ratio less than one and four tenths (1.4), nine percent
7 (0.09), provided, however, that for such districts that are also
8 districts designated as high need urban-suburban pursuant to clause (c)
9 of subparagraph two of paragraph c of subdivision six of this section
10 for the school aid computer listing produced by the commissioner in
11 support of the enacted budget for the two thousand seven--two thousand
12 eight school year and entitled "SA0708", nine and seven hundred and
13 nineteen thousandths percent (0.09719); or (7) for school districts
14 designated as high need rural pursuant to clause (c) of subparagraph two
15 of paragraph c of subdivision six of this section for the school aid
16 computer listing produced by the commissioner in support of the enacted
17 budget for the two thousand seven--two thousand eight school year and
18 entitled "SA0708", thirteen and six tenths percent (0.136); or (8) for
19 school districts designated as high need urban-suburban pursuant to
20 clause (c) of subparagraph two of paragraph c of subdivision six of this
21 section for the school aid computer listing produced by the commissioner
22 in support of the enacted budget for the two thousand seven--two thou-
23 sand eight school year and entitled "SA0708", seven hundred nineteen
24 thousandths percent (0.00719); or (9) for all other eligible school
25 districts, forty-seven hundredths percent (0.0047), provided further
26 that for the two thousand seventeen--two thousand eighteen school year
27 the foundation aid increase phase-in factor shall equal (1) for school
28 districts with a census 2000 poverty rate computed pursuant to paragraph
29 q of subdivision one of this section equal to or greater than twenty-six
30 percent (0.26), ten and three-tenths percent (0.103), or (2) for a
31 school district in a city with a population in excess of one million or
32 more, seventeen and seventy-seven one-hundredths percent (0.1777), or
33 (3) for a city school district in a city with a population of more than
34 two hundred fifty thousand but less than one million, as of the most
35 recent decennial census, twelve and sixty-nine hundredths percent
36 (0.1269) or (4) for a city school district in a city with a population
37 of more than one hundred fifty thousand but less than two hundred thou-
38 sand, as of the most recent federal decennial census, ten and seventy-
39 eight one hundredths percent (0.1078), or (5) for a city school district
40 in a city with a population of more than one hundred twenty-five thou-
41 sand but less than one hundred fifty thousand as of the most recent
42 federal decennial census, nineteen and one hundred eight one-thousandths
43 percent (0.19108), or (6) for a city school district in a city with a
44 population of more than two hundred thousand but less than two hundred
45 fifty thousand as of the most recent federal decennial census, ten and
46 six-tenths percent (0.106), or (7) for all other districts, four and
47 eighty-seven one-hundredths percent (0.0487), and for the two thousand
48 [eighteen] nineteen--two thousand [nineteen] twenty school year and
49 thereafter the commissioner shall annually determine the phase-in foun-
50 dation increase factor subject to allocation pursuant to the provisions
51 of subdivision eighteen of this section and any provisions of a chapter
52 of the laws of New York as described therein.
53 b-1. Notwithstanding any other provision of law to the contrary, for
54 the two thousand seven--two thousand eight school year and thereafter,
55 the additional amount payable to each school district pursuant to this
56 subdivision in the current year as total foundation aid, after deducting
S. 7509--C 128 A. 9509--C
1 the total foundation aid base, shall be deemed a state grant in aid
2 identified by the commissioner for general use for purposes of section
3 seventeen hundred eighteen of this chapter.
4 b-2. Due minimum for the two thousand sixteen--two thousand seventeen
5 school year. Notwithstanding any other provision of law to the contrary,
6 for the two thousand sixteen--two thousand seventeen school year the
7 total foundation aid shall not be less than the sum of the total founda-
8 tion aid base computed pursuant to paragraph j of subdivision one of
9 this section plus the due minimum for the two thousand sixteen--two
10 thousand seventeen school year, where such due minimum shall equal the
11 difference of (1) the product of (A) two percent (0.02) multiplied by
12 (B) the difference of total foundation aid for the base year less the
13 gap elimination adjustment for the base year, less (2) the sum of (A)
14 the difference of the amounts set forth for each school district as
15 "FOUNDATION AID" under the heading "2016-17 ESTIMATED AIDS" in the
16 school aid computer listing produced by the commissioner in support of
17 the executive budget request for the two thousand sixteen--two thousand
18 seventeen school year and entitled "BT161-7" less the amounts set forth
19 for each school district as "FOUNDATION AID" under the heading "2015-16
20 BASE YEAR AIDS" in such computer listing plus (B) the gap elimination
21 adjustment for the base year.
22 b-3. Due minimum for the two thousand seventeen--two thousand eighteen
23 school year. Notwithstanding any other provision of law to the contrary,
24 for the two thousand seventeen--two thousand eighteen school year the
25 total foundation aid shall not be less than (A) the sum of the total
26 foundation aid base computed pursuant to paragraph j of subdivision one
27 of this section plus the product of (i) the difference of the amount set
28 forth for such school district as "FOUNDATION AID" under the heading
29 "2017-18 ESTIMATED AIDS" in the school aid computer listing produced by
30 the commissioner in support of the executive budget request for the two
31 thousand seventeen--two thousand eighteen school year and entitled
32 "BT171-8" less the amount set forth for such school district as "FOUNDA-
33 TION AID" under the heading "2016-17 BASE YEAR AIDS" in the school aid
34 computer listing produced by the commissioner in support of the execu-
35 tive budget request for the two thousand seventeen--two thousand eigh-
36 teen school year and entitled "BT171-8" multiplied by (ii) one and eigh-
37 teen one-hundredths (1.18), or (B) the product of forty-four and
38 seventy-five one-hundredths percent (0.4475) multiplied by total founda-
39 tion aid as computed pursuant to paragraph a of this subdivision, or (C)
40 the sum of the total foundation aid base computed pursuant to paragraph
41 j of subdivision one of this section plus the due minimum for the two
42 thousand seventeen--two thousand eighteen school year, where such due
43 minimum shall equal (1) for school districts with a census 2000 poverty
44 rate computed pursuant to paragraph q of subdivision one of this
45 section, equal to or greater than eleven and nine-tenths percent
46 (0.119), the product of the foundation aid base for the two thousand
47 seventeen--two thousand eighteen school year computed pursuant to
48 subparagraph (iii) of paragraph j of subdivision one of this section
49 multiplied by three hundred thirty-five ten-thousandths (0.0335), or (2)
50 for all other school districts the product of the foundation aid base
51 for the two thousand seventeen--two thousand eighteen school year
52 computed pursuant to subparagraph (iii) of paragraph j of subdivision
53 one of this section multiplied by two and seventy-four one-hundredths
54 percent (0.0274).
55 b-4. Additional increase for the two thousand seventeen-two thousand
56 eighteen school year. For the two thousand seventeen-two thousand eigh-
S. 7509--C 129 A. 9509--C
1 teen school year, any school district eligible to receive a phase-in
2 foundation increase pursuant to this subdivision shall receive an addi-
3 tional foundation increase equal to the sum of tiers A, B, C, and D as
4 defined herein.
5 (i) Tier A. For all school districts other than a district within a
6 city with a population of one million or more, with a combined wealth
7 ratio less than two (2.0), where either (A) the quotient arrived at by
8 dividing the English language learner count pursuant to paragraph o of
9 subdivision one of this section for the base year by the public school
10 district enrollment for the base year pursuant to paragraph n of subdi-
11 vision one of this section is greater than two one-hundredths (0.02) or
12 (B) the quotient arrived at by dividing the difference of the English
13 language learner count pursuant to paragraph o of subdivision one of
14 this section for the base year less such count for one year prior to the
15 base year by the public school district enrollment for one year prior to
16 the base year pursuant to paragraph n of subdivision one of this section
17 is greater than one one-thousandth (0.001), tier A shall equal the prod-
18 uct of (A) the difference of two minus the combined wealth ratio multi-
19 plied by (B) one hundred dollars ($100.00) multiplied by (C) the English
20 language learner count for the base year.
21 (ii) Tier B. For any school district (A) where the amount set forth as
22 "25% LIMIT CAP ON INCREASE" on the computer file produced by the commis-
23 sioner in support of the enacted budget for the two thousand seven--two
24 thousand eight school year and entitled "SA070-8" is less than zero and
25 (B) with a combined wealth ratio computed pursuant to paragraph c of
26 subdivision three of this section greater than one (1.0), tier B shall
27 equal the product of (A) the sum of (1) the difference of total founda-
28 tion aid less the foundation aid base plus (2) the difference of the
29 amount set forth for such school district as "FOUNDATION AID" under the
30 heading "2017-18 ESTIMATED AIDS" in the school aid computer listing
31 produced by the commissioner in support of the executive budget request
32 and entitled "BT1718" less the foundation aid base multiplied by (B) ten
33 and two-tenths percent (0.102).
34 (iii) Tier C. For all school districts with a combined wealth ratio
35 for total foundation aid computed pursuant to paragraph c of subdivision
36 three of this section less than one (1.0), tier C shall be the greater
37 of (A) for districts that were designated as small city school districts
38 or central school districts whose boundaries include a portion of a
39 small city for the school aid computer listing produced by the commis-
40 sioner in support of the enacted budget for the two thousand fourteen--
41 two thousand fifteen school year and entitled "SA1415", the product of
42 the public school district enrollment for the base year pursuant to
43 paragraph n of subdivision one of this section multiplied by one hundred
44 sixty-seven dollars and forty cents ($167.40) or (B) for school
45 districts with a sparsity factor as set forth on the computer listing
46 produced by the commissioner in support of the enacted budget for the
47 two thousand seventeen--two thousand eighteen school year and entitled
48 "SA171-8" of greater than zero, the product of the public school
49 district enrollment for the base year multiplied by one hundred eighty-
50 eight dollars ($188.00).
51 (iv) Tier D. For all school districts, other than districts within a
52 city with a population of one hundred twenty-five thousand or more, with
53 a selected poverty rate of greater than eighteen hundredths (0.18), tier
54 D shall equal the product of the selected poverty rate multiplied by the
55 school district public enrollment for the base year multiplied by two
56 hundred forty dollars ($240.00), provided, however, that for districts
S. 7509--C 130 A. 9509--C
1 within a city with a population of greater than one hundred twenty-five
2 thousand but less than one million and a selected poverty rate of great-
3 er than eighteen hundredths (0.18), tier D shall equal the product of
4 the selected poverty rate multiplied by school district public enroll-
5 ment for the base year multiplied by three hundred forty-four dollars
6 ($344.00), and for a city school district in a city with a population of
7 one million or more, tier D shall equal the product of the selected
8 poverty rate multiplied by school district public enrollment for the
9 base year multiplied by twenty-nine cents ($0.29).
10 c. Public excess cost aid setaside. Each school district shall set
11 aside from its total foundation aid computed for the current year pursu-
12 ant to this subdivision an amount equal to the product of: (i) the
13 difference between the amount the school district was eligible to
14 receive in the two thousand six--two thousand seven school year pursuant
15 to or in lieu of paragraph six of subdivision nineteen of this section
16 as such paragraph existed on June thirtieth, two thousand seven, minus
17 the amount such district was eligible to receive pursuant to or in lieu
18 of paragraph five of subdivision nineteen of this section as such para-
19 graph existed on June thirtieth, two thousand seven, in such school
20 year, and (ii) the sum of one and the percentage increase in the consum-
21 er price index for the current year over such consumer price index for
22 the two thousand six--two thousand seven school year, [as computed
23 pursuant to section two thousand twenty-two of this chapter] as defined
24 by paragraph hh of subdivision one of this section. Notwithstanding any
25 other provision of law to the contrary, the public excess cost aid seta-
26 side shall be paid pursuant to section thirty-six hundred nine-b of this
27 part.
28 d. For the two thousand fourteen--two thousand fifteen through two
29 thousand [seventeen] eighteen--two thousand [eighteen] nineteen school
30 years a city school district of a city having a population of one
31 million or more may use amounts apportioned pursuant to this subdivision
32 for afterschool programs.
33 e. Community schools aid set-aside. Each school district shall set
34 aside from its total foundation aid computed for the current year pursu-
35 ant to this subdivision an amount equal to the sum of (i) the amount, if
36 any, set forth for such district as "COMMUNITY SCHL AID (BT1617)" in the
37 data file produced by the commissioner in support of the enacted budget
38 for the two thousand sixteen--two thousand seventeen school year and
39 entitled "SA161-7" [and], (ii) the amount, if any, set forth for such
40 district as "COMMUNITY SCHL INCR" in the data file produced by the
41 commissioner in support of the executive budget request for the two
42 thousand seventeen--two thousand eighteen school year and entitled
43 "BT171-8", and (iii) the amount, if any, set forth for such district as
44 "COMMUNITY SCHOOLS INCREASE" in the data file produced by the commis-
45 sioner in support of the executive budget for the two thousand eigh-
46 teen--two thousand nineteen school year and entitled "BT181-9". Each
47 school district shall use such "COMMUNITY SCHL AID (BT1617)" amount to
48 support the transformation of school buildings into community hubs to
49 deliver co-located or school-linked academic, health, mental health,
50 nutrition, counseling, legal and/or other services to students and their
51 families, including but not limited to providing a community school site
52 coordinator, or to support other costs incurred to maximize students'
53 academic achievement. Each school district shall use such "COMMUNITY
54 SCHL INCR" amount to support the transformation of school buildings into
55 community hubs to deliver co-located or school linked academic, health,
56 mental health services and personnel, after-school programming, dual
S. 7509--C 131 A. 9509--C
1 language programs, nutrition, counseling, legal and/or other services to
2 students and their families, including but not limited to providing a
3 community school site coordinator and programs for English language
4 learners, or to support other costs incurred to maximize students'
5 academic achievement, provided however that a school district whose
6 "COMMUNITY SCHL INCR" amount exceeds one million dollars ($1,000,000)
7 shall use an amount equal to the greater of one hundred fifty thousand
8 dollars ($150,000) or ten percent of such "COMMUNITY SCHL INCR" amount
9 to support such transformation at schools with extraordinary high levels
10 of student need as identified by the commissioner, subject to the
11 approval of the director of the budget. Each school district shall use
12 such "COMMUNITY SCHOOLS INCREASE" to support the transformation of
13 school buildings into community hubs to deliver co-located or school
14 linked academic, health, mental health services and personnel, after-
15 school programming, dual language programs, nutrition, counseling, legal
16 and/or other services to students and their families, including but not
17 limited to providing a community school site coordinator and programs
18 for English language learners, or to support other costs incurred to
19 maximize students' academic achievement.
20 f. Foundation aid payable in the two thousand eighteen--two thousand
21 nineteen school year. Notwithstanding any provision of law to the
22 contrary, foundation aid payable in the two thousand eighteen--two thou-
23 sand nineteen school year shall equal the sum of (1) the foundation aid
24 base plus (2) the greater of (i) the two thousand eighteen--two thousand
25 nineteen school year phase-in increase or (ii) the two thousand eigh-
26 teen--two thousand nineteen school year additional increase or (iii) the
27 two thousand eighteen--two thousand nineteen school year due minimum
28 plus (3) the executive foundation aid increase, provided that any city
29 school district in a city with a population of one hundred twenty-five
30 thousand or more shall only be eligible for the two thousand eighteen--
31 two thousand nineteen school year phase-in increase. For the purposes of
32 this paragraph, "foundation aid remaining" shall mean the positive
33 difference, if any, of (1) the product of the total aidable foundation
34 pupil units multiplied by the district's selected foundation aid less
35 (2) the total foundation aid base computed pursuant to paragraph j of
36 subdivision one of this section. For the purposes of this paragraph:
37 (i) The "two thousand eighteen--two thousand nineteen school year
38 phase-in increase" shall be equal to the product of foundation aid
39 remaining multiplied by the greater of the following phase-in percent-
40 ages:
41 (A) One thousand eight hundred forty-eight one hundred thousandths
42 (0.01848);
43 (B) For school districts where (i) the quotient arrived at when divid-
44 ing foundation aid remaining by total foundation aid is greater than one
45 half (0.5) and (ii) where the difference of the three year average free
46 and reduced price lunch percent for the current year less such average
47 for the base year is greater than four one-hundredths (0.04), four thou-
48 sand five hundred ninety-nine one hundred thousandths (0.04599);
49 (C) For school districts that were designated as small city school
50 districts or central school districts whose boundaries include a portion
51 of a small city for the school aid computer listing produced by the
52 commissioner in support of the enacted budget for the two thousand four-
53 teen--two thousand fifteen school year and entitled "SA1415", three
54 thousand four hundred ninety-eight one hundred thousandths (0.03498);
55 (D) For a city school district in a city with a population of one
56 million or more, seven hundred ninety-three ten thousandths (0.0793);
S. 7509--C 132 A. 9509--C
1 (E) For a city school district in a city with a population of more
2 than two hundred fifty thousand but less than one million as of the most
3 recent federal decennial census, eight hundred three ten thousandths
4 (0.0803);
5 (F) For a city school district in a city with a population of more
6 than two hundred thousand but less than two hundred fifty thousand as of
7 the most recent federal decennial census, five hundred eighty-eight ten
8 thousandths (0.0588);
9 (G) For a city school district in a city with a population of more
10 than one hundred fifty thousand but less than two hundred thousand as of
11 the most recent federal decennial census, seventy-two thousandths
12 (0.072);
13 (H) For a city school district in a city with a population of more
14 than one hundred twenty-five thousand but less than one hundred fifty
15 thousand as of the most recent federal decennial census, one-tenth
16 (0.1); or
17 (I) For a school district where the quotient arrived at when dividing
18 foundation aid remaining by total foundation aid is greater than four-
19 tenths (0.4), thirty-two thousandths (0.032).
20 (ii) The "two thousand eighteen--two thousand nineteen school year
21 additional increase" shall equal the greater of:
22 (A) For school districts where the quotient arrived at when dividing
23 the English language learner count pursuant to paragraph o of subdivi-
24 sion one of this section by public school district enrollment for the
25 base year pursuant to paragraph n of subdivision one of this section is
26 greater than three hundredths (0.03), the product of such public school
27 district enrollment multiplied by the ELL factor multiplied by twenty-
28 eight dollars and ninety-two cents ($28.92), where the "ELL factor"
29 shall equal the difference of three less the lesser of the combined
30 wealth ratio for total foundation aid computed pursuant to paragraph c
31 of subdivision three of this section or one (1.0);
32 (B) For school districts with a sparsity factor that is greater than
33 zero, the product of the FRPL factor multiplied by the CWR factor multi-
34 plied by public school district enrollment for the base year pursuant to
35 paragraph n of subdivision one of this section multiplied by one hundred
36 thirty-seven dollars and ninety-seven cents ($137.97), where the "FRPL
37 factor" shall equal the sum of one-half (0.5) plus the greater of the
38 three year average free and reduced price lunch percent for the current
39 year or such average for the base year, and where the "CWR factor" shall
40 equal (i) for school districts with a combined wealth ratio for total
41 foundation aid computed pursuant to paragraph c of subdivision three of
42 this section less than forty-nine hundredths (0.49), one and three-quar-
43 ters (1.75), (ii) for school districts with a combined wealth ratio for
44 total foundation aid computed pursuant to paragraph c of subdivision
45 three of this section greater than or equal to forty-nine hundredths
46 (0.49) but less than one (1.0), one (1.0), or (iii) for school districts
47 with a combined wealth ratio for total foundation aid computed pursuant
48 to paragraph c of subdivision three of this section greater than or
49 equal to one (1.0), three-quarters (0.75); or
50 (C) For school districts (1) where the difference of the three year
51 average free and reduced price lunch percent for the current year less
52 such average for the base year is greater than one hundred five ten
53 thousandths (0.0105), (2) with a combined wealth ratio for total founda-
54 tion aid computed pursuant to paragraph c of subdivision three of this
55 section less than ninety-one hundredths (0.91), and (3) where the
56 quotient arrived at when dividing the foundation aid remaining by the
S. 7509--C 133 A. 9509--C
1 total foundation aid is greater than twenty-three hundredths (0.23), the
2 product of the public school district enrollment for the base year
3 pursuant to paragraph h of subdivision one of this section multiplied by
4 one hundred twenty-one dollars and seventy-five cents ($121.75).
5 (iii) The "two thousand eighteen--two thousand nineteen school year
6 due minimum" shall equal the greater of:
7 (A) The positive difference, if any, of the product of the foundation
8 aid base multiplied by nineteen thousandths (0.019) less the executive
9 foundation aid increase; or
10 (B) The product of the executive foundation aid increase multiplied by
11 eighteen hundredths (0.18).
12 (iv) The "executive foundation aid increase" shall be equal to the
13 difference of (a) the amounts set forth for each school district as
14 "FOUNDATION AID" under the heading "2018-19 ESTIMATED AIDS" in the
15 school aid computer listing produced by the commissioner in support of
16 the executive budget request for the two thousand eighteen--two thousand
17 nineteen school year and entitled "BT181-9" less (b) the amounts set
18 forth for each school district as "FOUNDATION AID" under the heading
19 "2017-18 BASE YEAR AIDS" in such computer listing.
20 § 9-c. Intentionally omitted.
21 § 9-d. Intentionally omitted.
22 § 10. The closing paragraph of subdivision 5-a of section 3602 of the
23 education law, as amended by section 22 of part YYY of chapter 59 of the
24 laws of 2017, is amended to read as follows:
25 For the two thousand eight--two thousand nine school year, each school
26 district shall be entitled to an apportionment equal to the product of
27 fifteen percent and the additional apportionment computed pursuant to
28 this subdivision for the two thousand seven--two thousand eight school
29 year. For the two thousand nine--two thousand ten through two thousand
30 [seventeen] eighteen--two thousand [eighteen] nineteen school years,
31 each school district shall be entitled to an apportionment equal to the
32 amount set forth for such school district as "SUPPLEMENTAL PUB EXCESS
33 COST" under the heading "2008-09 BASE YEAR AIDS" in the school aid
34 computer listing produced by the commissioner in support of the budget
35 for the two thousand nine--two thousand ten school year and entitled
36 "SA0910".
37 § 11. Paragraph b of subdivision 6-c of section 3602 of the education
38 law, as amended by section 23 of part YYY of chapter 59 of the laws of
39 2017, is amended to read as follows:
40 b. For projects approved by the commissioner authorized to receive
41 additional building aid pursuant to this subdivision for the purchase of
42 stationary metal detectors, security cameras or other security devices
43 approved by the commissioner that increase the safety of students and
44 school personnel, provided that for purposes of this paragraph such
45 other security devices shall be limited to electronic security systems
46 and hardened doors, and provided that for projects approved by the
47 commissioner on or after the first day of July two thousand thirteen and
48 before the first day of July two thousand [eighteen] twenty-three such
49 additional aid shall equal the product of (i) the building aid ratio
50 computed for use in the current year pursuant to paragraph c of subdivi-
51 sion six of this section plus ten percentage points, except that in no
52 case shall this amount exceed one hundred percent, and (ii) the actual
53 approved expenditures incurred in the base year pursuant to this subdi-
54 vision, provided that the limitations on cost allowances prescribed by
55 paragraph a of subdivision six of this section shall not apply, and
56 provided further that any projects aided under this paragraph must be
S. 7509--C 134 A. 9509--C
1 included in a district's school safety plan. The commissioner shall
2 annually prescribe a special cost allowance for metal detectors, and
3 security cameras, and the approved expenditures shall not exceed such
4 cost allowance.
5 § 11-a. Subdivisions b and e of section 11 of part YYY of chapter 59
6 of the laws of 2017, amending the education law relating to contracts
7 for excellence and the apportionment of public moneys, are amended to
8 read as follows:
9 b. Penalty eligibility. Only aid penalties arising from late final
10 cost reports (1) (i) for school construction projects approved by the
11 commissioner of education prior to July 1, 2011 where such penalty has
12 not yet been recovered by the commissioner of education or (ii) that are
13 already included within a multi-year recovery pursuant to a chapter of
14 law of the year 2013 or thereafter and (2) where such total penalty
15 exceeds [six] four one-hundredths [(0.06)] (0.04) of the school
16 district's total general fund expenditures for the base year of the
17 notification year, shall be eligible for the provisions of this section.
18 e. Aid penalty. For any district with eligible projects pursuant to
19 the provisions of this section, the commissioner of education shall
20 compute a total penalty and shall develop a schedule of no more than ten
21 years over which period such penalty shall be recovered, provided that:
22 (1) such scheduled penalties shall be deducted from the payments due
23 to such school district and payable in the month of June beginning in
24 the school year after the year in which this section shall have become a
25 law or the school year succeeding the notification year, whichever is
26 later;
27 (2) the amount recovered in the first year of the schedule shall equal
28 the sum of (A) [two one-hundredths (0.02)] one hundred twenty-five ten-
29 thousandths (0.0125) of such district's total general fund expenditures
30 for the year prior to the first year of such recovery, plus (B) the
31 amount that is recognized as a liability due to other governments by the
32 district for the year prior to the first year of such recovery, plus (C)
33 the positive remainder of the district's surplus funds, as defined in
34 section 1318 of the real property tax law, at the close of the year
35 prior to the first year of such recovery less the product of the
36 district's total general fund expenditures for the year prior to the
37 first year of such recovery multiplied by four one-hundredths (0.04),
38 provided that the amount recovered in such first year shall not exceed
39 the portion of the total penalty that has not yet been recovered;
40 (3) the amount recovered in each subsequent year shall be recovered by
41 deducting such excess payments from the payments due to such school
42 district and payable in the month of June of subsequent years and shall
43 equal [two one-hundredths (0.02)] one hundred twenty-five ten-thous-
44 andths (0.0125) of such district's total general fund expenditures for
45 the year prior to the first year of such recovery, provided that the
46 amount recovered in each such subsequent year shall not exceed the
47 portion of the total penalty that has not yet been recovered;
48 (4) there shall be no interest penalty assessed against such district
49 or collected by the state.
50 § 12. Subdivision 9 of section 3602 of the education law is amended by
51 adding a new paragraph c to read as follows:
52 c. Notwithstanding the provisions of paragraph a of this subdivision,
53 school districts receiving an apportionment pursuant to paragraph a of
54 this subdivision in the two thousand eighteen--two thousand nineteen or
55 two thousand nineteen--two thousand twenty school year shall be eligible
56 for (A) an apportionment in the following school year equal to the prod-
S. 7509--C 135 A. 9509--C
1 uct of sixty-five percent multiplied by the aid received by the district
2 pursuant to paragraph a of this subdivision in the prior school year,
3 and (B) an apportionment in the school year after the following year
4 equal to the product of thirty-five percent multiplied by the aid
5 received by the district pursuant to paragraph a of this subdivision in
6 the year preceding the prior year.
7 § 13. Subdivision 12 of section 3602 of the education law, as amended
8 by section 3 of part A of chapter 56 of the laws of 2015, the fourth
9 undesignated paragraph as added by section 3 of part A of chapter 54 of
10 the laws of 2016, the closing paragraph as added by section 24 of part
11 YYY of chapter 59 of the laws of 2017, is amended to read as follows:
12 12. Academic enhancement aid. A school district that as of April first
13 of the base year has been continuously identified as a district in need
14 of improvement for at least five years shall, for the two thousand
15 eight--two thousand nine school year, be entitled to an additional
16 apportionment equal to the positive remainder, if any, of (a) the lesser
17 of fifteen million dollars or the product of the total foundation aid
18 base, as defined by paragraph j of subdivision one of this section,
19 multiplied by ten percent (0.10), less (b) the positive remainder of (i)
20 the sum of the total foundation aid apportioned pursuant to subdivision
21 four of this section and the supplemental educational improvement grants
22 apportioned pursuant to subdivision eight of section thirty-six hundred
23 forty-one of this article, less (ii) the total foundation aid base.
24 For the two thousand nine--two thousand ten through two thousand four-
25 teen--two thousand fifteen school years, each school district shall be
26 entitled to an apportionment equal to the amount set forth for such
27 school district as "EDUCATION GRANTS, ACADEMIC EN" under the heading
28 "2008-09 BASE YEAR AIDS" in the school aid computer listing produced by
29 the commissioner in support of the budget for the two thousand nine--two
30 thousand ten school year and entitled "SA0910", and such apportionment
31 shall be deemed to satisfy the state obligation to provide an apportion-
32 ment pursuant to subdivision eight of section thirty-six hundred forty-
33 one of this article.
34 For the two thousand fifteen--two thousand sixteen year, each school
35 district shall be entitled to an apportionment equal to the amount set
36 forth for such school district as "ACADEMIC ENHANCEMENT" under the head-
37 ing "2014-15 ESTIMATED AIDS" in the school aid computer listing produced
38 by the commissioner in support of the budget for the two thousand four-
39 teen--two thousand fifteen school year and entitled "SA141-5", and such
40 apportionment shall be deemed to satisfy the state obligation to provide
41 an apportionment pursuant to subdivision eight of section thirty-six
42 hundred forty-one of this article.
43 For the two thousand sixteen--two thousand seventeen school year, each
44 school district shall be entitled to an apportionment equal to the
45 amount set forth for such school district as "ACADEMIC ENHANCEMENT"
46 under the heading "2015-16 ESTIMATED AIDS" in the school aid computer
47 listing produced by the commissioner in support of the budget for the
48 two thousand fifteen--two thousand sixteen school year and entitled
49 "SA151-6", and such apportionment shall be deemed to satisfy the state
50 obligation to provide an apportionment pursuant to subdivision eight of
51 section thirty-six hundred forty-one of this article.
52 For the two thousand seventeen--two thousand eighteen school year,
53 each school district shall be entitled to an apportionment equal to the
54 amount set forth for such school district as "ACADEMIC ENHANCEMENT"
55 under the heading "2016-17 ESTIMATED AIDS" in the school aid computer
56 listing produced by the commissioner in support of the budget for the
S. 7509--C 136 A. 9509--C
1 two thousand sixteen--two thousand seventeen school year and entitled
2 "SA161-7", and such apportionment shall be deemed to satisfy the state
3 obligation to provide an apportionment pursuant to subdivision eight of
4 section thirty-six hundred forty-one of this article.
5 For the two thousand eighteen--two thousand nineteen school year, each
6 school district shall be entitled to an apportionment equal to the
7 amount set forth for such school district as "ACADEMIC ENHANCEMENT"
8 under the heading "2017-18 ESTIMATED AIDS" in the school aid computer
9 listing produced by the commissioner in support of the budget for the
10 two thousand seventeen--two thousand eighteen school year and entitled
11 "SA171-8", and such apportionment shall be deemed to satisfy the state
12 obligation to provide an apportionment pursuant to subdivision eight of
13 section thirty-six hundred forty-one of this article.
14 § 14. The opening paragraph of subdivision 16 of section 3602 of the
15 education law, as amended by section 25 of part YYY of chapter 59 of the
16 laws of 2017, is amended to read as follows:
17 Each school district shall be eligible to receive a high tax aid
18 apportionment in the two thousand eight--two thousand nine school year,
19 which shall equal the greater of (i) the sum of the tier 1 high tax aid
20 apportionment, the tier 2 high tax aid apportionment and the tier 3 high
21 tax aid apportionment or (ii) the product of the apportionment received
22 by the school district pursuant to this subdivision in the two thousand
23 seven--two thousand eight school year, multiplied by the due-minimum
24 factor, which shall equal, for districts with an alternate pupil wealth
25 ratio computed pursuant to paragraph b of subdivision three of this
26 section that is less than two, seventy percent (0.70), and for all other
27 districts, fifty percent (0.50). Each school district shall be eligible
28 to receive a high tax aid apportionment in the two thousand nine--two
29 thousand ten through two thousand twelve--two thousand thirteen school
30 years in the amount set forth for such school district as "HIGH TAX AID"
31 under the heading "2008-09 BASE YEAR AIDS" in the school aid computer
32 listing produced by the commissioner in support of the budget for the
33 two thousand nine--two thousand ten school year and entitled "SA0910".
34 Each school district shall be eligible to receive a high tax aid appor-
35 tionment in the two thousand thirteen--two thousand fourteen through two
36 thousand [seventeen] eighteen--two thousand [eighteen] nineteen school
37 years equal to the greater of (1) the amount set forth for such school
38 district as "HIGH TAX AID" under the heading "2008-09 BASE YEAR AIDS" in
39 the school aid computer listing produced by the commissioner in support
40 of the budget for the two thousand nine--two thousand ten school year
41 and entitled "SA0910" or (2) the amount set forth for such school
42 district as "HIGH TAX AID" under the heading "2013-14 ESTIMATED AIDS" in
43 the school aid computer listing produced by the commissioner in support
44 of the executive budget for the 2013-14 fiscal year and entitled
45 "BT131-4".
46 § 15. The opening paragraph of subdivision 10 of section 3602-e of the
47 education law, as amended by section 26 of part YYY of chapter 59 of the
48 laws of 2017, is amended to read as follows:
49 Notwithstanding any provision of law to the contrary, (i) for aid
50 payable in the two thousand eight--two thousand nine school year, the
51 grant to each eligible school district for universal prekindergarten aid
52 shall be computed pursuant to this subdivision, and (ii) for the two
53 thousand nine--two thousand ten and two thousand ten--two thousand elev-
54 en school years, each school district shall be eligible for a maximum
55 grant equal to the amount computed for such school district for the base
56 year in the electronic data file produced by the commissioner in support
S. 7509--C 137 A. 9509--C
1 of the two thousand nine--two thousand ten education, labor and family
2 assistance budget, provided, however, that in the case of a district
3 implementing programs for the first time or implementing expansion
4 programs in the two thousand eight--two thousand nine school year where
5 such programs operate for a minimum of ninety days in any one school
6 year as provided in section 151-1.4 of the regulations of the commis-
7 sioner, for the two thousand nine--two thousand ten and two thousand
8 ten--two thousand eleven school years, such school district shall be
9 eligible for a maximum grant equal to the amount computed pursuant to
10 paragraph a of subdivision nine of this section in the two thousand
11 eight--two thousand nine school year, and (iii) for the two thousand
12 eleven--two thousand twelve school year each school district shall be
13 eligible for a maximum grant equal to the amount set forth for such
14 school district as "UNIVERSAL PREKINDERGARTEN" under the heading "2011-
15 12 ESTIMATED AIDS" in the school aid computer listing produced by the
16 commissioner in support of the enacted budget for the 2011-12 school
17 year and entitled "SA111-2", and (iv) for two thousand twelve--two thou-
18 sand thirteen through two thousand sixteen--two thousand seventeen
19 school years each school district shall be eligible for a maximum grant
20 equal to the greater of (A) the amount set forth for such school
21 district as "UNIVERSAL PREKINDERGARTEN" under the heading "2010-11 BASE
22 YEAR AIDS" in the school aid computer listing produced by the commis-
23 sioner in support of the enacted budget for the 2011-12 school year and
24 entitled "SA111-2", or (B) the amount set forth for such school district
25 as "UNIVERSAL PREKINDERGARTEN" under the heading "2010-11 BASE YEAR
26 AIDS" in the school aid computer listing produced by the commissioner on
27 May fifteenth, two thousand eleven pursuant to paragraph b of subdivi-
28 sion twenty-one of section three hundred five of this chapter, and (v)
29 for the two thousand seventeen--two thousand eighteen and two thousand
30 eighteen--two thousand nineteen school [year] years, each school
31 district shall be eligible to receive a grant amount equal to the sum of
32 (A) the amount set forth for such school district as "UNIVERSAL PREKIN-
33 DERGARTEN" under the heading "2016-17 ESTIMATED AIDS" in the school aid
34 computer listing produced by the commissioner in support of the enacted
35 budget for the two thousand sixteen--two thousand seventeen school year
36 and entitled "SA161-7" plus (B) the amount awarded to such school
37 district for the priority full-day prekindergarten and expanded half-day
38 prekindergarten grant program for high need students for the two thou-
39 sand sixteen--two thousand seventeen school year pursuant to chapter
40 fifty-three of the laws of two thousand thirteen, and (vi) for the two
41 thousand [eighteen] nineteen--two thousand [nineteen] twenty school
42 year, each school district shall be eligible to receive a grant amount
43 equal to the sum of (A) the amount set forth for such school district as
44 "UNIVERSAL PREKINDERGARTEN" in the school aid computer listing produced
45 by the commissioner in support of the enacted budget for the two thou-
46 sand [seventeen] eighteen--two thousand [eighteen] nineteen school year
47 plus (B) the amount awarded to such school district for the federal
48 preschool development expansion grant for the two thousand seventeen--
49 two thousand eighteen school year pursuant to the American Recovery and
50 Reinvestment Act of 2009 (ARRA), Sections 14005, 14006, and 14013, Title
51 XIV, (Public Law 112-10), as amended by section 1832(b) of Division B of
52 the Department of Defense and Full-Year Continuing Appropriations Act,
53 2011 (Pub. L. 112-10), and the Department of Education Appropriations
54 Act, 2012 (Title III Division F of Pub. L. 112-74, the Consolidated
55 Appropriations Act, 2012)[, and (vii) for the two thousand nineteen--two
56 thousand twenty school year, each school district shall be eligible to
S. 7509--C 138 A. 9509--C
1 receive a grant amount equal to the sum of (A) the amount set forth for
2 such school district as "UNIVERSAL PREKINDERGARTEN ALLOCATION" on the
3 computer file produced by the commissioner in support of the enacted
4 budget for the two thousand eighteen--two thousand nineteen school year]
5 plus [(B)] (C) the amount awarded to such school district for the
6 expanded prekindergarten program for three and four year-olds for the
7 two thousand eighteen--two thousand nineteen school year pursuant to
8 chapter sixty-one of the laws of two thousand fifteen plus [(C)] (D) the
9 amount awarded to such school district for the expanded prekindergarten
10 for three-year-olds in high need districts program for the two thousand
11 eighteen--two thousand nineteen school year pursuant to chapter fifty-
12 three of the laws of two thousand sixteen plus [(D)] (E) the amount
13 awarded to such school district for the expanded prekindergarten program
14 for three- and four-year-olds for the two thousand eighteen--two thou-
15 sand nineteen school year pursuant to a chapter of the laws of two thou-
16 sand seventeen plus [(E)] (F) the amount awarded to such school
17 district, subject to an available appropriation, through the pre-kinder-
18 garten expansion grant for the two thousand eighteen--two thousand nine-
19 teen school year, provided that such school district has met all
20 requirements pursuant to this section, and [(viii)] (vii) for the two
21 thousand twenty--two thousand twenty-one school year and thereafter,
22 each school district shall be eligible to receive a grant amount equal
23 to the sum of (A) the amount set forth for such school district as
24 "UNIVERSAL PREKINDERGARTEN ALLOCATION" on the computer file produced by
25 the commissioner in support of the enacted budget for the prior year
26 plus (B) the amount awarded to such school district, subject to an
27 available appropriation, through the pre-kindergarten expansion grant
28 for the prior year, provided that such school district has met all
29 requirements pursuant to this section, and provided further that the
30 maximum grant shall not exceed the total actual grant expenditures
31 incurred by the school district in the current school year as approved
32 by the commissioner.
33 § 16. Subparagraphs (ii) and (iii) of paragraph b of subdivision 10 of
34 section 3602-e of the education law, as amended by section 26 of part
35 YYY of chapter 59 of the laws of 2017, are amended to read as follows:
36 (ii) "Full-day prekindergarten pupils" shall equal:
37 For the two thousand seventeen--two thousand eighteen school year the
38 sum of, from the priority full-day prekindergarten program, (A) the
39 maximum aidable pupils such district was eligible to serve in the base
40 year plus (B) the maximum aidable number of half-day prekindergarten
41 pupils converted into a full-day prekindergarten pupil in the base year;
42 For the two thousand eighteen--two thousand nineteen school year the
43 sum of, from [each of (A)] the programs pursuant to this section [and
44 (B) the federal preschool development expansion grant, (1)], (A) the
45 maximum aidable full-day prekindergarten pupils such district was eligi-
46 ble to serve in the base year plus [(2)] (B) the maximum aidable number
47 of half-day prekindergarten pupils converted into a full-day prekinder-
48 garten pupil in the base year;
49 For the two thousand nineteen--two thousand twenty school year the sum
50 of, from each of (A) the programs pursuant to this section, (B) the
51 federal preschool development expansion grant, (C) the expanded prekin-
52 dergarten program, [(C)] (D) the expanded prekindergarten for three-
53 year-olds, [(D)] (E) the expanded prekindergarten program for three- and
54 four-year-olds, and [(E)] (F) the prekindergarten expansion grant, (1)
55 the maximum aidable full-day prekindergarten pupils such district was
56 eligible to serve in the base year, plus (2) the maximum aidable number
S. 7509--C 139 A. 9509--C
1 of half-day prekindergarten pupils converted into a full-day prekinder-
2 garten pupil in the base year;
3 For the two thousand twenty--two thousand twenty-one school year and
4 thereafter the sum of, from each of (A) the programs pursuant to this
5 section and (B) the pre-kindergarten expansion grant, (1) the maximum
6 aidable full-day prekindergarten pupils such district was eligible to
7 serve in the base year, plus (2) the maximum aidable number of half-day
8 prekindergarten pupils converted into a full-day prekindergarten pupil
9 in the base year;
10 (iii) "Half-day prekindergarten pupils" shall equal:
11 For the two thousand seventeen--two thousand eighteen school year the
12 sum of the maximum aidable half-day prekindergarten pupils such district
13 was eligible to serve for the base year from (A) the program pursuant to
14 this section plus such pupils from (B) the priority full-day prekinder-
15 garten program, less the maximum aidable number of half-day prekinder-
16 garten pupils converted into a full-day prekindergarten pupil under the
17 priority full-day prekindergarten program for the base year;
18 For the two thousand eighteen--two thousand nineteen school year the
19 maximum aidable half-day prekindergarten pupils such district was eligi-
20 ble to serve for the base year from [(A) the program pursuant to this
21 section less (B) the maximum aidable number of half-day prekindergarten
22 pupils converted into a full-day prekindergarten pupil under the federal
23 preschool development expansion grant for the base year] the program
24 pursuant to this section;
25 For the two thousand nineteen--two thousand twenty school year the sum
26 of the maximum aidable half-day prekindergarten pupils such district was
27 eligible to serve for the base year from (A) the program pursuant to
28 this section plus such pupils from (B) the expanded prekindergarten
29 program plus such pupils from (C) the expanded prekindergarten for
30 three-year-olds plus such pupils from (D) the expanded prekindergarten
31 program for three- and four-year-olds plus such pupils from (E) the
32 prekindergarten expansion grant, less the sum of the maximum aidable
33 number of half-day prekindergarten pupils converted into a full-day
34 prekindergarten pupil under each of (1) the federal preschool expansion
35 grant for the base year plus such pupils from (2) the expanded prekin-
36 dergarten program plus such pupils from [(2)] (3) the expanded prekin-
37 dergarten for three-year-olds plus such pupils from [(3)] (4) the
38 expanded prekindergarten program for three- and four-year-olds plus such
39 pupils from [(4)] (5) the prekindergarten expansion grant for the base
40 year;
41 For the two thousand twenty--two thousand twenty-one school year and
42 thereafter the sum of the maximum aidable half-day prekindergarten
43 pupils such district was eligible to serve for the base year from (A)
44 the program pursuant to this section plus such pupils from (B) the pre-
45 kindergarten expansion grant, less the maximum aidable number of half-
46 day prekindergarten pupils converted into a full-day prekindergarten
47 pupil under the prekindergarten expansion grant for the base year;
48 § 17. The closing paragraph of paragraph b of subdivision 10 of
49 section 3602-e of the education law, as amended by section 26 of part
50 YYY of chapter 59 of the laws of 2017, is amended to read as follows:
51 For the purposes of this paragraph:
52 (A) "Priority full-day prekindergarten program" shall mean the priori-
53 ty full-day prekindergarten and expanded half-day prekindergarten grant
54 program for high need students pursuant to chapter fifty-three of the
55 laws of two thousand thirteen;
S. 7509--C 140 A. 9509--C
1 (B)"Federal preschool development expansion grant" shall mean the
2 federal preschool development expansion grant pursuant to the American
3 Recovery and Reinvestment Act of 2009 (ARRA), Sections 14005, 14006, and
4 14013, Title XIV, (Public Law 112-10), as amended by section 1832(b) of
5 Division B of the Department of Defense and Full-Year Continuing Appro-
6 priations Act, 2011 (Pub. L. 112-10), and the Department of Education
7 Appropriations Act, 2012 (Title III Division F of Pub. L. 112-74, the
8 Consolidated Appropriations Act, 2012);
9 (C) "Expanded prekindergarten program" shall mean the expanded prekin-
10 dergarten program for three- and four year-olds pursuant to chapter
11 sixty-one of the laws of two thousand fifteen;
12 (D) "Expanded prekindergarten for three-year-olds" shall mean the
13 expanded prekindergarten for three-year-olds in high need districts
14 program pursuant to chapter fifty-three of the laws of two thousand
15 sixteen;
16 (E) "Expanded prekindergarten program for three- and four-year-olds"
17 shall mean the expanded prekindergarten program for three- and four-
18 year-olds pursuant to a chapter of the laws of two thousand seventeen;
19 (F) "Prekindergarten expansion grant" shall mean the prekindergarten
20 expansion grant for the two thousand eighteen--two thousand nineteen
21 school year and thereafter, pursuant to subdivision eighteen of this
22 section, to the extent such program was available subject to appropri-
23 ation, and provided that such school district has met all requirements
24 pursuant to this section.
25 § 18. Subdivision 11 of section 3602-e of the education law, as
26 amended by section 27 of part YYY of chapter 59 of the laws of 2017, is
27 amended to read as follows:
28 11. Maintenance of effort reduction. Where a school district's current
29 year prekindergarten pupils served is less than its prekindergarten
30 maintenance of effort base, the school district shall have its current
31 year apportionment [reduced by] equal to the product of the maintenance
32 of effort factor computed in paragraph b of subdivision ten of this
33 section multiplied by the grant amount it was eligible to receive pursu-
34 ant to subdivision ten of this section.
35 § 18-a. Subdivision 18 of section 3602-e of the education law, as
36 added by section 30 of part YYY of chapter 59 of the laws of 2017, is
37 amended to read as follows:
38 18. Universal prekindergarten expansion grants. a. Subject to avail-
39 able appropriation, any additional funding for pre-kindergarten in the
40 two thousand eighteen--two thousand nineteen school year and thereafter
41 shall be made available for additional grants for pre-kindergarten
42 programs; provided that such grants shall be awarded to school districts
43 to establish new full-day and half-day prekindergarten placements. All
44 school districts shall be eligible to apply for such grants, which shall
45 be awarded based on factors including, but not limited to, the follow-
46 ing: (i) measures of school district need, (ii) measures of the need of
47 students to be served by the school district, (iii) the school
48 district's proposal to target the highest-need schools and students,
49 (iv) the extent to which the district's proposal would prioritize funds
50 to maximize the total number of eligible children in the district served
51 in prekindergarten programs, and (v) proposal quality.
52 b. Such grants shall only be available to support programs: (i) that
53 agree to offer instruction consistent with applicable New York state
54 prekindergarten early learning standards; and (ii) that otherwise comply
55 with all of the same rules and requirements as universal prekindergarten
56 programs pursuant to this section.
S. 7509--C 141 A. 9509--C
1 c. A school district's grant shall equal the product of: (i) (A) two
2 multiplied by the approved number of new full-day prekindergarten place-
3 ments plus (B) the approved number of half-day prekindergarten placement
4 conversions and new half-day prekindergarten placements, and (ii) the
5 district's selected aid per prekindergarten pupil pursuant to subpara-
6 graph (i) of paragraph b of subdivision ten of this section; provided,
7 however, that no district shall receive a grant in excess of the total
8 actual grant expenditures incurred by the district in the current school
9 year as approved by the commissioner.
10 § 18-b. Subparagraph (ii) of paragraph (c) of subdivision 8 of section
11 3602-ee of the education law, as amended by section 31-a of part YYY of
12 chapter 59 of the laws of 2017, is amended to read as follows:
13 (ii) Provided that, notwithstanding any provisions of this paragraph
14 to the contrary, for the two thousand seventeen-two thousand eighteen
15 and two thousand eighteen-two thousand nineteen school [year] years an
16 exemption to the certification requirement of subparagraph (i) of this
17 paragraph may be made for a teacher without certification valid for
18 service in the early childhood grades who possesses a written plan to
19 obtain certification and who has registered in the ASPIRE workforce
20 registry as required under regulations of the commissioner of the office
21 of children and family services. Notwithstanding any exemption provided
22 by this subparagraph, certification shall be required for employment no
23 later than June thirtieth, two thousand [eighteen] nineteen.
24 § 19. Subdivision 16 of section 3602-ee of the education law, as
25 amended by section 31 of part YYY of chapter 59 of the laws of 2017, is
26 amended to read as follows:
27 16. The authority of the department to administer the universal full-
28 day pre-kindergarten program shall expire June thirtieth, two thousand
29 [eighteen] nineteen; provided that the program shall continue and remain
30 in full effect.
31 § 20. Intentionally omitted.
32 § 21. The opening paragraph of section 3609-a of the education law, as
33 amended by section 33 of part YYY of chapter 59 of the laws of 2017, is
34 amended to read as follows:
35 For aid payable in the two thousand seven--two thousand eight school
36 year through the two thousand [seventeen] eighteen--two thousand [eigh-
37 teen] nineteen school year, "moneys apportioned" shall mean the lesser
38 of (i) the sum of one hundred percent of the respective amount set forth
39 for each school district as payable pursuant to this section in the
40 school aid computer listing for the current year produced by the commis-
41 sioner in support of the budget which includes the appropriation for the
42 general support for public schools for the prescribed payments and indi-
43 vidualized payments due prior to April first for the current year plus
44 the apportionment payable during the current school year pursuant to
45 subdivision six-a and subdivision fifteen of section thirty-six hundred
46 two of this part minus any reductions to current year aids pursuant to
47 subdivision seven of section thirty-six hundred four of this part or any
48 deduction from apportionment payable pursuant to this chapter for
49 collection of a school district basic contribution as defined in subdi-
50 vision eight of section forty-four hundred one of this chapter, less any
51 grants provided pursuant to subparagraph two-a of paragraph b of subdi-
52 vision four of section ninety-two-c of the state finance law, less any
53 grants provided pursuant to subdivision six of section ninety-seven-nnnn
54 of the state finance law, less any grants provided pursuant to subdivi-
55 sion twelve of section thirty-six hundred forty-one of this article, or
56 (ii) the apportionment calculated by the commissioner based on data on
S. 7509--C 142 A. 9509--C
1 file at the time the payment is processed; provided however, that for
2 the purposes of any payments made pursuant to this section prior to the
3 first business day of June of the current year, moneys apportioned shall
4 not include any aids payable pursuant to subdivisions six and fourteen,
5 if applicable, of section thirty-six hundred two of this part as current
6 year aid for debt service on bond anticipation notes and/or bonds first
7 issued in the current year or any aids payable for full-day kindergarten
8 for the current year pursuant to subdivision nine of section thirty-six
9 hundred two of this part. The definitions of "base year" and "current
10 year" as set forth in subdivision one of section thirty-six hundred two
11 of this part shall apply to this section. For aid payable in the two
12 thousand [seventeen] eighteen--two thousand [eighteen] nineteen school
13 year, reference to such "school aid computer listing for the current
14 year" shall mean the printouts entitled ["SA171-8"] "SA181-9".
15 § 22. Paragraph b of subdivision 2 of section 3612 of the education
16 law, as amended by section 34 of part YYY of chapter 59 of the laws of
17 2017, is amended to read as follows:
18 b. Such grants shall be awarded to school districts, within the limits
19 of funds appropriated therefor, through a competitive process that takes
20 into consideration the magnitude of any shortage of teachers in the
21 school district, the number of teachers employed in the school district
22 who hold temporary licenses to teach in the public schools of the state,
23 the number of provisionally certified teachers, the fiscal capacity and
24 geographic sparsity of the district, the number of new teachers the
25 school district intends to hire in the coming school year and the number
26 of summer in the city student internships proposed by an eligible school
27 district, if applicable. Grants provided pursuant to this section shall
28 be used only for the purposes enumerated in this section. Notwithstand-
29 ing any other provision of law to the contrary, a city school district
30 in a city having a population of one million or more inhabitants receiv-
31 ing a grant pursuant to this section may use no more than eighty percent
32 of such grant funds for any recruitment, retention and certification
33 costs associated with transitional certification of teacher candidates
34 for the school years two thousand one--two thousand two through two
35 thousand [seventeen] eighteen--two thousand [eighteen] nineteen.
36 § 23. Subdivision 6 of section 4402 of the education law, as amended
37 by section 35 of part YYY of chapter 59 of the laws of 2017, is amended
38 to read as follows:
39 6. Notwithstanding any other law, rule or regulation to the contrary,
40 the board of education of a city school district with a population of
41 one hundred twenty-five thousand or more inhabitants shall be permitted
42 to establish maximum class sizes for special classes for certain
43 students with disabilities in accordance with the provisions of this
44 subdivision. For the purpose of obtaining relief from any adverse fiscal
45 impact from under-utilization of special education resources due to low
46 student attendance in special education classes at the middle and
47 secondary level as determined by the commissioner, such boards of educa-
48 tion shall, during the school years nineteen hundred ninety-five--nine-
49 ty-six through June thirtieth, two thousand [eighteen] nineteen of the
50 two thousand [seventeen] eighteen--two thousand [eighteen] nineteen
51 school year, be authorized to increase class sizes in special classes
52 containing students with disabilities whose age ranges are equivalent to
53 those of students in middle and secondary schools as defined by the
54 commissioner for purposes of this section by up to but not to exceed one
55 and two tenths times the applicable maximum class size specified in
56 regulations of the commissioner rounded up to the nearest whole number,
S. 7509--C 143 A. 9509--C
1 provided that in a city school district having a population of one
2 million or more, classes that have a maximum class size of fifteen may
3 be increased by no more than one student and provided that the projected
4 average class size shall not exceed the maximum specified in the appli-
5 cable regulation, provided that such authorization shall terminate on
6 June thirtieth, two thousand. Such authorization shall be granted upon
7 filing of a notice by such a board of education with the commissioner
8 stating the board's intention to increase such class sizes and a certif-
9 ication that the board will conduct a study of attendance problems at
10 the secondary level and will implement a corrective action plan to
11 increase the rate of attendance of students in such classes to at least
12 the rate for students attending regular education classes in secondary
13 schools of the district. Such corrective action plan shall be submitted
14 for approval by the commissioner by a date during the school year in
15 which such board increases class sizes as provided pursuant to this
16 subdivision to be prescribed by the commissioner. Upon at least thirty
17 days notice to the board of education, after conclusion of the school
18 year in which such board increases class sizes as provided pursuant to
19 this subdivision, the commissioner shall be authorized to terminate such
20 authorization upon a finding that the board has failed to develop or
21 implement an approved corrective action plan.
22 § 24. Intentionally omitted.
23 § 25. Subdivision b of section 2 of chapter 756 of the laws of 1992,
24 relating to funding a program for work force education conducted by the
25 consortium for worker education in New York city, as amended by section
26 44 of part YYY of chapter 59 of the laws of 2017, is amended to read as
27 follows:
28 b. Reimbursement for programs approved in accordance with subdivision
29 a of this section for the [2015--2016 school year shall not exceed 60.7
30 percent of the lesser of such approvable costs per contact hour or thir-
31 teen dollars and forty cents per contact hour, reimbursement for the]
32 2016--2017 school year shall not exceed 60.3 percent of the lesser of
33 such approvable costs per contact hour or thirteen dollars ninety cents
34 per contact hour, [and] reimbursement for the 2017--2018 school year
35 shall not exceed 60.4 percent of the lesser of such approvable costs per
36 contact hour or thirteen dollars and ninety cents per contact hour, and
37 reimbursement for the 2018--2019 school year shall not exceed 59.4
38 percent of the lesser of such approvable costs per contact hour or four-
39 teen dollars and ninety-five cents per contact hour, where a contact
40 hour represents sixty minutes of instruction services provided to an
41 eligible adult. Notwithstanding any other provision of law to the
42 contrary, [for the 2015--2016 school year such contact hours shall not
43 exceed one million five hundred ninety-nine thousand fifteen (1,599,015)
44 hours; whereas] for the 2016--2017 school year such contact hours shall
45 not exceed one million five hundred fifty-one thousand three hundred
46 twelve (1,551,312); [and] whereas for the 2017--2018 school year such
47 contact hours shall not exceed one million five hundred forty-nine thou-
48 sand four hundred sixty-three (1,549,463); and for the 2018--2019 school
49 year such contact hours shall not exceed one million four hundred
50 sixty-three thousand nine hundred sixty-three (1,463,963). Notwith-
51 standing any other provision of law to the contrary, the apportionment
52 calculated for the city school district of the city of New York pursuant
53 to subdivision 11 of section 3602 of the education law shall be computed
54 as if such contact hours provided by the consortium for worker educa-
55 tion, not to exceed the contact hours set forth herein, were eligible
S. 7509--C 144 A. 9509--C
1 for aid in accordance with the provisions of such subdivision 11 of
2 section 3602 of the education law.
3 § 26. Section 4 of chapter 756 of the laws of 1992, relating to fund-
4 ing a program for work force education conducted by the consortium for
5 worker education in New York city, is amended by adding a new subdivi-
6 sion w to read as follows:
7 w. The provisions of this subdivision shall not apply after the
8 completion of payments for the 2018--2019 school year. Notwithstanding
9 any inconsistent provisions of law, the commissioner of education shall
10 withhold a portion of employment preparation education aid due to the
11 city school district of the city of New York to support a portion of the
12 costs of the work force education program. Such moneys shall be credited
13 to the elementary and secondary education fund-local assistance account
14 and shall not exceed thirteen million dollars ($13,000,000).
15 § 27. Section 6 of chapter 756 of the laws of 1992, relating to fund-
16 ing a program for work force education conducted by the consortium for
17 worker education in New York city, as amended by section 46 of part YYY
18 of chapter 59 of the laws of 2017, is amended to read as follows:
19 § 6. This act shall take effect July 1, 1992, and shall be deemed
20 repealed on June 30, [2018] 2019.
21 § 27-a. Paragraph a-1 of subdivision 11 of section 3602 of the educa-
22 tion law, as amended by section 60 of part YYY of chapter 59 of the laws
23 of 2017, is amended to read as follows:
24 a-1. Notwithstanding the provisions of paragraph a of this subdivi-
25 sion, for aid payable in the school years two thousand--two thousand one
26 through two thousand nine--two thousand ten, and two thousand eleven--
27 two thousand twelve through two thousand [seventeen] eighteen--two thou-
28 sand [eighteen] nineteen, the commissioner may set aside an amount not
29 to exceed two million five hundred thousand dollars from the funds
30 appropriated for purposes of this subdivision for the purpose of serving
31 persons twenty-one years of age or older who have not been enrolled in
32 any school for the preceding school year, including persons who have
33 received a high school diploma or high school equivalency diploma but
34 fail to demonstrate basic educational competencies as defined in regu-
35 lation by the commissioner, when measured by accepted standardized
36 tests, and who shall be eligible to attend employment preparation educa-
37 tion programs operated pursuant to this subdivision.
38 § 28. Subdivisions 22 and 24 of section 140 of chapter 82 of the laws
39 of 1995, amending the education law and certain other laws relating to
40 state aid to school districts and the appropriation of funds for the
41 support of government, as amended by section 47 of part YYY of chapter
42 59 of the laws of 2017, are amended to read as follows:
43 (22) sections one hundred twelve, one hundred thirteen, one hundred
44 fourteen, one hundred fifteen and one hundred sixteen of this act shall
45 take effect on July 1, 1995; provided, however, that section one hundred
46 thirteen of this act shall remain in full force and effect until July 1,
47 [2018] 2019 at which time it shall be deemed repealed;
48 (24) sections one hundred eighteen through one hundred thirty of this
49 act shall be deemed to have been in full force and effect on and after
50 July 1, 1995; provided further, however, that the amendments made pursu-
51 ant to section one hundred twenty-four of this act shall be deemed to be
52 repealed on and after July 1, [2018] 2019;
53 § 29. Intentionally omitted.
54 § 30. Section 8 of chapter 89 of the laws of 2016, relating to supple-
55 mentary funding for dedicated programs for public school students in the
S. 7509--C 145 A. 9509--C
1 East Ramapo central school district, as amended by section 49 of part
2 YYY of chapter 59 of the laws of 2017, is amended to read as follows:
3 § 8. This act shall take effect July 1, 2016 and shall expire and be
4 deemed repealed June 30, [2018] 2019, except that paragraph (b) of
5 section five of this act and section seven of this act shall expire and
6 be deemed repealed June 30, 2021.
7 § 31. Section 12 of chapter 147 of the laws of 2001, amending the
8 education law relating to conditional appointment of school district,
9 charter school or BOCES employees, as amended by section 50 of part YYY
10 of chapter 59 of the laws of 2017, is amended to read as follows:
11 § 12. This act shall take effect on the same date as chapter 180 of
12 the laws of 2000 takes effect, and shall expire July 1, [2018] 2019 when
13 upon such date the provisions of this act shall be deemed repealed.
14 § 32. Subdivision 1 of section 167 of chapter 169 of the laws of 1994,
15 relating to certain provisions related to the 1994-95 state operations,
16 aid to localities, capital projects and debt service budgets, as amended
17 by section 32 of part A of chapter 54 of the laws of 2016, is amended to
18 read as follows:
19 1. Sections one through seventy of this act shall be deemed to have
20 been in full force and effect as of April 1, 1994 provided, however,
21 that sections one, two, twenty-four, twenty-five and twenty-seven
22 through seventy of this act shall expire and be deemed repealed on March
23 31, 2000; provided, however, that section twenty of this act shall apply
24 only to hearings commenced prior to September 1, 1994, and provided
25 further that section twenty-six of this act shall expire and be deemed
26 repealed on March 31, 1997; and provided further that sections four
27 through fourteen, sixteen, and eighteen, nineteen and twenty-one through
28 twenty-one-a of this act shall expire and be deemed repealed on March
29 31, 1997; and provided further that sections three, fifteen, seventeen,
30 twenty, twenty-two and twenty-three of this act shall expire and be
31 deemed repealed on March 31, [2018] 2020.
32 § 33. Section 4 of chapter 425 of the laws of 2002, amending the
33 education law relating to the provision of supplemental educational
34 services, attendance at a safe public school and the suspension of
35 pupils who bring a firearm to or possess a firearm at a school, as
36 amended by section 12 of part YYY of chapter 59 of the laws of 2017, is
37 amended to read as follows:
38 § 4. This act shall take effect July 1, 2002 and shall expire and be
39 deemed repealed June 30, [2018] 2019.
40 § 34. Section 5 of chapter 101 of the laws of 2003, amending the
41 education law relating to the implementation of the No Child Left Behind
42 Act of 2001, as amended by section 13 of part YYY of chapter 59 of the
43 laws of 2017, is amended to read as follows:
44 § 5. This act shall take effect immediately; provided that sections
45 one, two and three of this act shall expire and be deemed repealed on
46 June 30, [2018] 2019.
47 § 35. Section 2 of subpart B of part AA of chapter 56 of the laws of
48 2014, amending the education law relating to providing that standardized
49 test scores shall not be included on a student's permanent record, is
50 amended to read as follows:
51 § 2. This act shall take effect immediately and shall expire and be
52 deemed repealed on December 31, [2018] 2019.
53 § 36. School bus driver training. In addition to apportionments other-
54 wise provided by section 3602 of the education law, for aid payable in
55 the 2018-2019 school year, the commissioner of education shall allocate
56 school bus driver training grants to school districts and boards of
S. 7509--C 146 A. 9509--C
1 cooperative educational services pursuant to sections 3650-a, 3650-b and
2 3650-c of the education law, or for contracts directly with not-for-pro-
3 fit educational organizations for the purposes of this section. Such
4 payments shall not exceed four hundred thousand dollars ($400,000) per
5 school year.
6 § 37. Special apportionment for salary expenses. a. Notwithstanding
7 any other provision of law, upon application to the commissioner of
8 education, not sooner than the first day of the second full business
9 week of June 2019 and not later than the last day of the third full
10 business week of June 2019, a school district eligible for an apportion-
11 ment pursuant to section 3602 of the education law shall be eligible to
12 receive an apportionment pursuant to this section, for the school year
13 ending June 30, 2019, for salary expenses incurred between April 1 and
14 June 30, 2018 and such apportionment shall not exceed the sum of (i) the
15 deficit reduction assessment of 1990--1991 as determined by the commis-
16 sioner of education, pursuant to paragraph f of subdivision 1 of section
17 3602 of the education law, as in effect through June 30, 1993, plus (ii)
18 186 percent of such amount for a city school district in a city with a
19 population in excess of 1,000,000 inhabitants, plus (iii) 209 percent of
20 such amount for a city school district in a city with a population of
21 more than 195,000 inhabitants and less than 219,000 inhabitants accord-
22 ing to the latest federal census, plus (iv) the net gap elimination
23 adjustment for 2010--2011, as determined by the commissioner of educa-
24 tion pursuant to chapter 53 of the laws of 2010, plus (v) the gap elimi-
25 nation adjustment for 2011--2012 as determined by the commissioner of
26 education pursuant to subdivision 17 of section 3602 of the education
27 law, and provided further that such apportionment shall not exceed such
28 salary expenses. Such application shall be made by a school district,
29 after the board of education or trustees have adopted a resolution to do
30 so and in the case of a city school district in a city with a population
31 in excess of 125,000 inhabitants, with the approval of the mayor of such
32 city.
33 b. The claim for an apportionment to be paid to a school district
34 pursuant to subdivision a of this section shall be submitted to the
35 commissioner of education on a form prescribed for such purpose, and
36 shall be payable upon determination by such commissioner that the form
37 has been submitted as prescribed. Such approved amounts shall be payable
38 on the same day in September of the school year following the year in
39 which application was made as funds provided pursuant to subparagraph
40 (4) of paragraph b of subdivision 4 of section 92-c of the state finance
41 law, on the audit and warrant of the state comptroller on vouchers
42 certified or approved by the commissioner of education in the manner
43 prescribed by law from moneys in the state lottery fund and from the
44 general fund to the extent that the amount paid to a school district
45 pursuant to this section exceeds the amount, if any, due such school
46 district pursuant to subparagraph (2) of paragraph a of subdivision 1 of
47 section 3609-a of the education law in the school year following the
48 year in which application was made.
49 c. Notwithstanding the provisions of section 3609-a of the education
50 law, an amount equal to the amount paid to a school district pursuant to
51 subdivisions a and b of this section shall first be deducted from the
52 following payments due the school district during the school year
53 following the year in which application was made pursuant to subpara-
54 graphs (1), (2), (3), (4) and (5) of paragraph a of subdivision 1 of
55 section 3609-a of the education law in the following order: the lottery
56 apportionment payable pursuant to subparagraph (2) of such paragraph
S. 7509--C 147 A. 9509--C
1 followed by the fixed fall payments payable pursuant to subparagraph (4)
2 of such paragraph and then followed by the district's payments to the
3 teachers' retirement system pursuant to subparagraph (1) of such para-
4 graph, and any remainder to be deducted from the individualized payments
5 due the district pursuant to paragraph b of such subdivision shall be
6 deducted on a chronological basis starting with the earliest payment due
7 the district.
8 § 38. Special apportionment for public pension accruals. a. Notwith-
9 standing any other provision of law, upon application to the commission-
10 er of education, not later than June 30, 2019, a school district eligi-
11 ble for an apportionment pursuant to section 3602 of the education law
12 shall be eligible to receive an apportionment pursuant to this section,
13 for the school year ending June 30, 2019 and such apportionment shall
14 not exceed the additional accruals required to be made by school
15 districts in the 2004--2005 and 2005--2006 school years associated with
16 changes for such public pension liabilities. The amount of such addi-
17 tional accrual shall be certified to the commissioner of education by
18 the president of the board of education or the trustees or, in the case
19 of a city school district in a city with a population in excess of
20 125,000 inhabitants, the mayor of such city. Such application shall be
21 made by a school district, after the board of education or trustees have
22 adopted a resolution to do so and in the case of a city school district
23 in a city with a population in excess of 125,000 inhabitants, with the
24 approval of the mayor of such city.
25 b. The claim for an apportionment to be paid to a school district
26 pursuant to subdivision a of this section shall be submitted to the
27 commissioner of education on a form prescribed for such purpose, and
28 shall be payable upon determination by such commissioner that the form
29 has been submitted as prescribed. Such approved amounts shall be payable
30 on the same day in September of the school year following the year in
31 which application was made as funds provided pursuant to subparagraph
32 (4) of paragraph b of subdivision 4 of section 92-c of the state finance
33 law, on the audit and warrant of the state comptroller on vouchers
34 certified or approved by the commissioner of education in the manner
35 prescribed by law from moneys in the state lottery fund and from the
36 general fund to the extent that the amount paid to a school district
37 pursuant to this section exceeds the amount, if any, due such school
38 district pursuant to subparagraph (2) of paragraph a of subdivision 1 of
39 section 3609-a of the education law in the school year following the
40 year in which application was made.
41 c. Notwithstanding the provisions of section 3609-a of the education
42 law, an amount equal to the amount paid to a school district pursuant to
43 subdivisions a and b of this section shall first be deducted from the
44 following payments due the school district during the school year
45 following the year in which application was made pursuant to subpara-
46 graphs (1), (2), (3), (4) and (5) of paragraph a of subdivision 1 of
47 section 3609-a of the education law in the following order: the lottery
48 apportionment payable pursuant to subparagraph (2) of such paragraph
49 followed by the fixed fall payments payable pursuant to subparagraph (4)
50 of such paragraph and then followed by the district's payments to the
51 teachers' retirement system pursuant to subparagraph (1) of such para-
52 graph, and any remainder to be deducted from the individualized payments
53 due the district pursuant to paragraph b of such subdivision shall be
54 deducted on a chronological basis starting with the earliest payment due
55 the district.
S. 7509--C 148 A. 9509--C
1 § 39. a. Notwithstanding any other law, rule or regulation to the
2 contrary, any moneys appropriated to the state education department may
3 be suballocated to other state departments or agencies, as needed, to
4 accomplish the intent of the specific appropriations contained therein.
5 b. Notwithstanding any other law, rule or regulation to the contrary,
6 moneys appropriated to the state education department from the general
7 fund/aid to localities, local assistance account-001, shall be for
8 payment of financial assistance, as scheduled, net of disallowances,
9 refunds, reimbursement and credits.
10 c. Notwithstanding any other law, rule or regulation to the contrary,
11 all moneys appropriated to the state education department for aid to
12 localities shall be available for payment of aid heretofore or hereafter
13 to accrue and may be suballocated to other departments and agencies to
14 accomplish the intent of the specific appropriations contained therein.
15 d. Notwithstanding any other law, rule or regulation to the contrary,
16 moneys appropriated to the state education department for general
17 support for public schools may be interchanged with any other item of
18 appropriation for general support for public schools within the general
19 fund local assistance account office of prekindergarten through grade
20 twelve education programs.
21 § 40. Notwithstanding the provision of any law, rule, or regulation to
22 the contrary, the city school district of the city of Rochester, upon
23 the consent of the board of cooperative educational services of the
24 supervisory district serving its geographic region may purchase from
25 such board for the 2018--2019 school year, as a non-component school
26 district, services required by article 19 of the education law.
27 § 41. The amounts specified in this section shall be a setaside from
28 the state funds which each such district is receiving from the total
29 foundation aid:
30 a. for the development, maintenance or expansion of magnet schools or
31 magnet school programs for the 2018--2019 school year. For the city
32 school district of the city of New York there shall be a setaside of
33 foundation aid equal to forty-eight million one hundred seventy-five
34 thousand dollars ($48,175,000) including five hundred thousand dollars
35 ($500,000) for the Andrew Jackson High School; for the Buffalo city
36 school district, twenty-one million twenty-five thousand dollars
37 ($21,025,000); for the Rochester city school district, fifteen million
38 dollars ($15,000,000); for the Syracuse city school district, thirteen
39 million dollars ($13,000,000); for the Yonkers city school district,
40 forty-nine million five hundred thousand dollars ($49,500,000); for the
41 Newburgh city school district, four million six hundred forty-five thou-
42 sand dollars ($4,645,000); for the Poughkeepsie city school district,
43 two million four hundred seventy-five thousand dollars ($2,475,000); for
44 the Mount Vernon city school district, two million dollars ($2,000,000);
45 for the New Rochelle city school district, one million four hundred ten
46 thousand dollars ($1,410,000); for the Schenectady city school district,
47 one million eight hundred thousand dollars ($1,800,000); for the Port
48 Chester city school district, one million one hundred fifty thousand
49 dollars ($1,150,000); for the White Plains city school district, nine
50 hundred thousand dollars ($900,000); for the Niagara Falls city school
51 district, six hundred thousand dollars ($600,000); for the Albany city
52 school district, three million five hundred fifty thousand dollars
53 ($3,550,000); for the Utica city school district, two million dollars
54 ($2,000,000); for the Beacon city school district, five hundred sixty-
55 six thousand dollars ($566,000); for the Middletown city school
56 district, four hundred thousand dollars ($400,000); for the Freeport
S. 7509--C 149 A. 9509--C
1 union free school district, four hundred thousand dollars ($400,000);
2 for the Greenburgh central school district, three hundred thousand
3 dollars ($300,000); for the Amsterdam city school district, eight
4 hundred thousand dollars ($800,000); for the Peekskill city school
5 district, two hundred thousand dollars ($200,000); and for the Hudson
6 city school district, four hundred thousand dollars ($400,000).
7 b. Notwithstanding any inconsistent provision of law to the contrary,
8 a school district setting aside such foundation aid pursuant to this
9 section may use such setaside funds for: (i) any instructional or
10 instructional support costs associated with the operation of a magnet
11 school; or (ii) any instructional or instructional support costs associ-
12 ated with implementation of an alternative approach to promote diversity
13 and/or enhancement of the instructional program and raising of standards
14 in elementary and secondary schools of school districts having substan-
15 tial concentrations of minority students.
16 c. The commissioner of education shall not be authorized to withhold
17 foundation aid from a school district that used such funds in accordance
18 with this paragraph, notwithstanding any inconsistency with a request
19 for proposals issued by such commissioner for the purpose of attendance
20 improvement and dropout prevention for the 2018--2019 school year, and
21 for any city school district in a city having a population of more than
22 one million, the setaside for attendance improvement and dropout
23 prevention shall equal the amount set aside in the base year. For the
24 2018--2019 school year, it is further provided that any city school
25 district in a city having a population of more than one million shall
26 allocate at least one-third of any increase from base year levels in
27 funds set aside pursuant to the requirements of this section to communi-
28 ty-based organizations. Any increase required pursuant to this section
29 to community-based organizations must be in addition to allocations
30 provided to community-based organizations in the base year.
31 d. For the purpose of teacher support for the 2018--2019 school year:
32 for the city school district of the city of New York, sixty-two million
33 seven hundred seven thousand dollars ($62,707,000); for the Buffalo city
34 school district, one million seven hundred forty-one thousand dollars
35 ($1,741,000); for the Rochester city school district, one million seven-
36 ty-six thousand dollars ($1,076,000); for the Yonkers city school
37 district, one million one hundred forty-seven thousand dollars
38 ($1,147,000); and for the Syracuse city school district, eight hundred
39 nine thousand dollars ($809,000). All funds made available to a school
40 district pursuant to this section shall be distributed among teachers
41 including prekindergarten teachers and teachers of adult vocational and
42 academic subjects in accordance with this section and shall be in addi-
43 tion to salaries heretofore or hereafter negotiated or made available;
44 provided, however, that all funds distributed pursuant to this section
45 for the current year shall be deemed to incorporate all funds distrib-
46 uted pursuant to former subdivision 27 of section 3602 of the education
47 law for prior years. In school districts where the teachers are repres-
48 ented by certified or recognized employee organizations, all salary
49 increases funded pursuant to this section shall be determined by sepa-
50 rate collective negotiations conducted pursuant to the provisions and
51 procedures of article 14 of the civil service law, notwithstanding the
52 existence of a negotiated agreement between a school district and a
53 certified or recognized employee organization.
54 § 42. Support of public libraries. The moneys appropriated for the
55 support of public libraries by a chapter of the laws of 2017 enacting
56 the aid to localities budget shall be apportioned for the 2018-2019
S. 7509--C 150 A. 9509--C
1 state fiscal year in accordance with the provisions of sections 271,
2 272, 273, 282, 284, and 285 of the education law as amended by the
3 provisions of this chapter and the provisions of this section, provided
4 that library construction aid pursuant to section 273-a of the education
5 law shall not be payable from the appropriations for the support of
6 public libraries and provided further that no library, library system or
7 program, as defined by the commissioner of education, shall receive less
8 total system or program aid than it received for the year 2001-2002
9 except as a result of a reduction adjustment necessary to conform to the
10 appropriations for support of public libraries.
11 Notwithstanding any other provision of law to the contrary the moneys
12 appropriated for the support of public libraries for the year 2018-2019
13 by a chapter of the laws of 2018 enacting the education, labor and fami-
14 ly assistance budget shall fulfill the state's obligation to provide
15 such aid and, pursuant to a plan developed by the commissioner of educa-
16 tion and approved by the director of the budget, the aid payable to
17 libraries and library systems pursuant to such appropriations shall be
18 reduced proportionately to assure that the total amount of aid payable
19 does not exceed the total appropriations for such purpose.
20 § 42-a. Subdivision a of section 5 of chapter 121 of the laws of 1996,
21 relating to authorizing the Roosevelt union free school district to
22 finance deficits by the issuance of serial bonds, as amended by section
23 38 of part YYY of chapter 59 of the laws of 2017, is amended to read as
24 follows:
25 a. Notwithstanding any other provisions of law, upon application to
26 the commissioner of education submitted not sooner than April first and
27 not later than June thirtieth of the applicable school year, the Roose-
28 velt union free school district shall be eligible to receive an appor-
29 tionment pursuant to this chapter for salary expenses, including related
30 benefits, incurred between April first and June thirtieth of such school
31 year. Such apportionment shall not exceed: for the 1996-97 school year
32 through the [2017-18] 2018-19 school year, four million dollars
33 ($4,000,000); for the [2018-19] 2019-20 school year, three million
34 dollars ($3,000,000); for the [2019-20] 2020-21 school year, two million
35 dollars ($2,000,000); for the [2020-21] 2021-22 school year, one million
36 dollars ($1,000,000); and for the [2021-22] 2022-23 school year, zero
37 dollars. Such annual application shall be made after the board of
38 education has adopted a resolution to do so with the approval of the
39 commissioner of education.
40 § 42-b. Subdivision 4 of section 3627 of the education law, as amended
41 by section 53 of part A of chapter 54 of the laws of 2016, is amended to
42 read as follows:
43 4. Notwithstanding any other provision of law to the contrary, any
44 expenditures for transportation provided pursuant to this section in the
45 two thousand thirteen--two thousand fourteen school year and thereafter
46 and otherwise eligible for transportation aid pursuant to subdivision
47 seven of section thirty-six hundred two of this article shall be consid-
48 ered approved transportation expenses eligible for transportation aid,
49 provided further that for the two thousand thirteen--two thousand four-
50 teen school year such aid shall be limited to eight million one hundred
51 thousand dollars and for the two thousand fourteen--two thousand fifteen
52 school year such aid shall be limited to the sum of twelve million six
53 hundred thousand dollars plus the base amount and for the two thousand
54 fifteen--two thousand sixteen school year and thereafter such aid shall
55 be limited to the sum of [seventeen] eighteen million [one] eight
56 hundred and fifty thousand dollars plus the base amount. For purposes of
S. 7509--C 151 A. 9509--C
1 this subdivision, "base amount" means the amount of transportation aid
2 paid to the school district for expenditures incurred in the two thou-
3 sand twelve--two thousand thirteen school year for transportation that
4 would have been eligible for aid pursuant to this section had this
5 section been in effect in such school year, except that subdivision six
6 of this section shall be deemed not to have been in effect. And provided
7 further that the school district shall continue to annually expend for
8 the transportation described in subdivision one of this section at least
9 the expenditures used for the base amount.
10 § 43. Severability. The provisions of this act shall be severable, and
11 if the application of any clause, sentence, paragraph, subdivision,
12 section or part of this act to any person or circumstance shall be
13 adjudged by any court of competent jurisdiction to be invalid, such
14 judgment shall not necessarily affect, impair or invalidate the applica-
15 tion of any such clause, sentence, paragraph, subdivision, section, part
16 of this act or remainder thereof, as the case may be, to any other
17 person or circumstance, but shall be confined in its operation to the
18 clause, sentence, paragraph, subdivision, section or part thereof
19 directly involved in the controversy in which such judgment shall have
20 been rendered.
21 § 44. This act shall take effect immediately, and shall be deemed to
22 have been in full force and effect on and after April 1, 2018; provided,
23 however, that:
24 1. Sections one, nine, nine-a, nine-b, ten, eleven, twelve, thirteen,
25 fourteen, fifteen, sixteen, seventeen, eighteen, nineteen, twenty-one,
26 twenty-two, twenty-three, thirty-six, forty and forty-one of this act
27 shall take effect July 1, 2018; and
28 2. Sections four and four-a of this act shall expire and be deemed
29 repealed June 30, 2023; and
30 3. The amendments to chapter 756 of the laws of 1992, relating to
31 funding a program for work force education conducted by the consortium
32 for worker education in New York city made by sections twenty-five and
33 twenty-six of this act shall not affect the repeal of such chapter and
34 shall be deemed repealed therewith; and
35 4. Section twenty-eight of this act shall be deemed to have been in
36 full force and effect on and after the effective date of section 140 of
37 chapter 82 of the laws of 1995; and
38 5. The amendments to paragraph b-1 of subdivision 4 of section 3602
39 of the education law made by section nine-b of this act shall not affect
40 the expiration of such paragraph and shall expire therewith.
41 PART DDD
42 Section 1. Paragraph (c) of subdivision 2 of section 1 of part A of
43 chapter 85 of the laws of 2017, relating to creating the Lake Ontario-
44 St. Lawrence Seaway flood recovery and International Joint Commission
45 Plan 2014 mitigation grant program, as amended by section 2 of part J of
46 chapter 61 of the laws of 2017, is amended to read as follows:
47 (c) The New York state urban development corporation shall administer
48 this grant program, which shall not exceed in the aggregate $15,000,000
49 plus any funds directed from the programs authorized in subdivisions 3
50 and 4 of this section. Such corporation and other relevant state agen-
51 cies and state authorities are hereby empowered to establish grant
52 guidelines and additional eligibility criteria as deemed necessary to
53 effectuate the administration of this program. Any grant guidelines and
54 eligibility criteria established by the corporation pursuant to this
S. 7509--C 152 A. 9509--C
1 subdivision shall be equivalent to, and shall not be more restrictive
2 than, those established by the New York State Urban Development Corpo-
3 ration, doing business as the Empire State Development Corporation, in
4 the grant programs it administered pursuant to part H of chapter 56 of
5 the laws of 2011. In providing assistance pursuant to this subdivision,
6 the New York state urban development corporation shall give preference
7 to applicants that demonstrate the greatest need, based on available
8 flood damage data provided by applicable state and/or federal agencies.
9 § 2. Paragraph (c) of subdivision 3 of section 1 of part A of chapter
10 85 of the laws of 2017, relating to creating the Lake Ontario-St.
11 Lawrence Seaway flood recovery and International Joint Commission Plan
12 2014 mitigation grant program, as amended by section 2 of part J of
13 chapter 61 of the laws of 2017, is amended to read as follows:
14 (c) The affordable housing corporation shall administer this grant
15 program, which shall not exceed in the aggregate $15,000,000 plus any
16 funds directed from the programs authorized in subdivisions 2 and 4 of
17 this section. Such corporation and other relevant state agency or state
18 authorities are hereby empowered to establish grant guidelines and addi-
19 tional eligibility criteria as deemed necessary to effectuate the admin-
20 istration of this program. Any grant guidelines and eligibility crite-
21 ria established by the corporation pursuant to this subdivision shall be
22 equivalent to, and shall not be more restrictive than, those established
23 by the New York State Urban Development Corporation, doing business as
24 the Empire State Development Corporation, in the grant programs it
25 administered pursuant to part H of chapter 56 of the laws of 2011. In
26 providing assistance pursuant to this subdivision, the affordable hous-
27 ing corporation shall give preference to applicants that demonstrate the
28 greatest need, based on available flood damage data provided by applica-
29 ble state and/or federal agencies.
30 § 3. Paragraph (c) of subdivision 4 of section 1 of part A of chapter
31 85 of the laws of 2017, relating to creating the Lake Ontario-St.
32 Lawrence Seaway flood recovery and International Joint Commission Plan
33 2014 mitigation grant program, as amended by section 2 of part J of
34 chapter 61 of the laws of 2017, is amended to read as follows:
35 (c) The housing trust fund corporation shall administer this grant
36 program, which shall not exceed in the aggregate $15,000,000 plus any
37 funds directed from the programs authorized in subdivisions 2 and 3 of
38 this section. Such corporation, and other relevant state agencies or
39 state authorities, is hereby empowered to establish grant guidelines and
40 additional eligibility criteria, based on available flood damage data
41 provided by applicable state and/or federal agencies, as it deems neces-
42 sary to effectuate the administration of this program. Any grant guide-
43 lines and eligibility criteria established by the corporation pursuant
44 to this subdivision shall be equivalent to, and shall not be more
45 restrictive than, those established by the New York State Urban Develop-
46 ment Corporation, doing business as the Empire State Development Corpo-
47 ration, in the grant programs it administered pursuant to part H of
48 chapter 56 of the laws of 2011. In providing assistance pursuant to
49 this subdivision, the corporation shall give preference to applicants
50 that demonstrate the greatest need, based on available flood damage data
51 provided by applicable state and/or federal agencies.
52 § 4. This act shall take effect immediately.
53 PART EEE
S. 7509--C 153 A. 9509--C
1 Section 1. The tax department shall be required to set up an online
2 application system for taxpayers to submit claims for reimbursements of
3 payments of interest on fixed and final determinations of underpayments
4 of federal tax liability for the 2019, 2020 and 2021 tax year that arise
5 from the taxpayers' reliance on amendments to the tax law enacted in the
6 year 2018. In order to receive such reimbursement, taxpayers shall be
7 required to submit their reimbursement claims to the department of taxa-
8 tion and finance within 60 days of making their payments of interest to
9 the internal revenue service.
10 § 2. This act shall take effect immediately.
11 PART FFF
12 Section 1. This Part enacts into law major components of legislation
13 relating to the conversion of certain entities that have been issued
14 certificates of authority pursuant to article forty-four of the public
15 health law. Each component is wholly contained within a Subpart identi-
16 fied as Subparts A and B. The effective date for each particular
17 provision contained within such Subpart is set forth in the last section
18 of such Subpart. Any provision in any section contained within a
19 Subpart, including the effective date of the Subpart, which makes a
20 reference to a section "of this act", when used in connection with that
21 particular component, shall be deemed to mean and refer to the corre-
22 sponding section of the Subpart in which it is found. Section three of
23 this Part sets forth the general effective date of this Part.
24 SUBPART A
25 Section 1. The state finance law is amended by adding a new section
26 92-hh to read as follows:
27 § 92-hh. Health care transformation fund. 1. There is hereby estab-
28 lished in the joint custody of the state comptroller and the commission-
29 er of taxation and finance a fund to be known as the "health care trans-
30 formation fund".
31 2. Such fund shall consist of moneys paid thereto from (a) contingent
32 reserves redeployed pursuant to section forty-four hundred sixteen of
33 the public health law, (b) moneys transferred to such fund pursuant to
34 law, and (c) contributions, consisting of grants of any money, including
35 grants or other financial assistance from any agency of government or
36 any other source, to be paid into this fund.
37 3. Moneys in the health care transformation fund shall be kept sepa-
38 rate and shall not be commingled with any other moneys in the custody of
39 the state comptroller and the commissioner of taxation and finance.
40 4. Notwithstanding any provision of law to the contrary, moneys of the
41 health care transformation fund shall be available for transfer to any
42 other fund of the state as authorized and directed by the director of
43 the budget to support health care delivery, including for capital
44 investment, debt retirement or restructuring, housing and other social
45 determinants of health, or transitional operating support to health care
46 providers.
47 5. Within fifteen days after executing or modifying an allocation,
48 transfer, distribution or other use of the health care transformation
49 fund, the commissioner shall provide written notice to the chairs of the
50 senate finance committee, the assembly ways and means committee, the
51 senate and assembly insurance committees, and the senate and assembly
52 health committees. Such notice shall include, but shall not be limited
S. 7509--C 154 A. 9509--C
1 to, information on the amount, date, and purpose of the allocation,
2 transfer, distribution, or other use, and the methodology used to
3 distribute the moneys.
4 6. The director of the budget shall provide quarterly reports to the
5 chair of the senate finance committee and the chair of the assembly
6 ways and means committee on the receipts and distributions of the health
7 care transformation fund, including an itemization of such receipts and
8 disbursements, the historical and projected expenditures, and the
9 projected fund balance.
10 § 2. This act shall take effect immediately.
11 SUBPART B
12 Section 1. The public health law is amended by adding a new section
13 4416 to read as follows:
14 § 4416. Excess reserves of certain health maintenance organizations.
15 1. The commissioner is authorized to require any comprehensive health
16 services plan issued a special purpose certificate of authority under
17 section forty-four hundred three-a of this article, that satisfies the
18 definition of corporation in subparagraph five of paragraph (a) of
19 section one hundred two of the not-for-profit corporation law or is
20 exempt from taxation under section 501 of the Internal Revenue Code of
21 1986 to submit all financial and other books and records the commission-
22 er deems necessary in order to evaluate an organization's reserves. The
23 commissioner, in consultation with the superintendent of the department
24 of financial services, shall examine such books and records and shall
25 issue a report on the health maintenance organization's reserves. A
26 request under this section may be made no more than two times per year
27 per plan.
28 2. Except for any public benefit corporation, the commissioner is
29 authorized to promulgate regulations establishing a presumptive reserve
30 ceiling for any comprehensive health services plan issued a special
31 purpose certificate of authority under section forty-four hundred
32 three-a of this article that satisfies the definition of corporation in
33 subparagraph five of paragraph (a) of section one hundred two of the
34 not-for-profit corporation law or that is exempt from taxation under
35 section 501 of the Internal Revenue Code of 1986. Such regulations shall
36 express the presumptive reserve ceiling as a percentage of the minimum
37 contingent reserves applicable to such health maintenance organizations.
38 The presumptive reserve ceiling shall be no less than one hundred fifty
39 percent of the minimum contingent reserves applicable to such plans. In
40 the event that the commissioner determines that a plan subject to this
41 subdivision has reserves in excess of the presumptive reserve ceiling
42 for two consecutive quarters, the commissioner may make a preliminary
43 determination that all or a portion of such reserves in excess of the
44 ceiling should be redeployed by depositing such excess reserves in the
45 health care transformation fund pursuant to subdivision three of this
46 section. Prior to making a preliminary determination, the commissioner
47 shall consider whether such redeployment is consistent with financial
48 soundness and efficiency and to the extent to which such reserves are
49 being maintained consistent with the programmatic goals of the state.
50 Upon making such a preliminary determination, the department shall noti-
51 fy the plan and the plan shall be afforded an opportunity to submit
52 information to the department to justify why such reserves in excess of
53 the ceiling are necessary and should not be so redeployed. Provided
S. 7509--C 155 A. 9509--C
1 however, under no circumstances shall the redeployment of such reserves
2 for any plan exceed seven hundred and fifty million dollars annually.
3 3. If, after considering the information submitted by the plan, the
4 commissioner adheres to the preliminary determination that the reserves
5 in excess of the ceiling should be redeployed, the commissioner shall
6 direct that such reserves be deposited to the health care transformation
7 fund established pursuant to section ninety-two-hh of the state finance
8 law or its successor to be used for investment in the transformation of
9 health care delivery, including for capital investment, debt retirement
10 or restructuring, housing and other social determinants of health, or
11 transitional operating support to health care providers, pursuant to a
12 plan prepared by the commissioner and approved by the director of the
13 division of the budget.
14 4. Notwithstanding any law to the contrary, on or after August first,
15 two thousand eighteen no entity subject to subdivision two of this
16 section shall transfer or loan any funds to any subsidiary or member of
17 the entity's holding company system or to a member or stockholder where
18 a purpose of the transfer or loan is to avoid the application of this
19 section.
20 § 2. This act shall take effect August 1, 2018 and shall expire and be
21 deemed repealed August 1, 2023, but, shall not apply to any entity or
22 any subsidiary or affiliate of such entity that disposes of all or a
23 material portion of its assets pursuant to a transaction that: (1) was
24 the subject of a request for regulatory approval first made to the
25 commissioner of health between January 1, 2017, and December 31, 2017;
26 and (2) receives regulatory approval from the commissioner of health
27 prior to July 31, 2018.
28 § 2. Severability clause. If any clause, sentence, paragraph, subdivi-
29 sion, section or subpart of this act shall be adjudged by any court of
30 competent jurisdiction to be invalid, such judgment shall not affect,
31 impair, or invalidate the remainder thereof, but shall be confined in
32 its operation to the clause, sentence, paragraph, subdivision, section
33 or subpart thereof directly involved in the controversy in which such
34 judgment shall have been rendered. It is hereby declared to be the
35 intent of the legislature that this act would have been enacted even if
36 such invalid provisions had not been included herein.
37 § 3. This act shall take effect immediately provided, however, that
38 the applicable effective date of Subparts A and B of this Part shall be
39 as specifically set forth in the last section of such Subparts.
40 PART GGG
41 Section 1. The opening paragraph of subdivision 3 of section 5-a of
42 the legislative law, as amended by section 1 of part S of chapter 57 of
43 the laws of 2016, is amended to read as follows:
44 Any member of the assembly serving in a special capacity in a position
45 set forth in the following schedule shall be paid the allowance set
46 forth in such schedule only for the legislative term commencing January
47 first, two thousand [seventeen] nineteen and terminating December thir-
48 ty-first, two thousand [eighteen] twenty:
49 § 2. Section 13 of chapter 141 of the laws of 1994, amending the
50 legislative law and the state finance law relating to the operation and
51 administration of the legislature, as amended by section 1 of part CC of
52 chapter 55 of the laws of 2017, is amended to read as follows:
53 § 13. This act shall take effect immediately and shall be deemed to
54 have been in full force and effect as of April 1, 1994, provided that,
S. 7509--C 156 A. 9509--C
1 the provisions of section 5-a of the legislative law as amended by
2 sections two and two-a of this act shall take effect on January 1, 1995,
3 and provided further that, the provisions of article 5-A of the legisla-
4 tive law as added by section eight of this act shall expire June 30,
5 [2018] 2019 when upon such date the provisions of such article shall be
6 deemed repealed; and provided further that section twelve of this act
7 shall be deemed to have been in full force and effect on and after April
8 10, 1994.
9 § 3. This act shall take effect immediately, provided, however, if
10 section two of this act shall take effect on or after June 30, 2018
11 section two of this act shall be deemed to have been in full force and
12 effect on and after June 30, 2018.
13 PART HHH
14 Section 1. There is hereby established a compensation committee to
15 examine, evaluate and make recommendations with respect to adequate
16 levels of compensation, non-salary benefits, and allowances pursuant to
17 section 5-a of the legislative law, for members of the legislature,
18 statewide elected officials, and those state officers referred to in
19 section 169 of the executive law. The committee shall be comprised of
20 the chief judge of the state of New York, the comptroller of the state
21 of New York, the chairman of the State University of New York board of
22 trustees and 52nd comptroller for the state of New York, the comptroller
23 for the city of New York, and the chairman of the city university of New
24 York board of trustees and 42nd comptroller for the city of New York.
25 § 2. 1. In accordance with the provisions of this act, the committee
26 shall examine the prevailing adequacy of pay levels, allowances pursuant
27 to section 5-a of the legislative law, and other non-salary benefits,
28 for members of the legislature, statewide elected officials, and those
29 state officers referred to in section 169 of the executive law.
30 2. The committee shall determine whether, on January 1, 2019, the
31 annual salary and allowances of members of the legislature, statewide
32 elected officials, and salaries of state officers referred to in section
33 169 of the executive law, warrant an increase.
34 3. In discharging its responsibilities under subdivision two of this
35 section, the committee shall take into account all appropriate factors
36 including, but not limited to: the parties' performance and timely
37 fulfillment of their statutory and Constitutional responsibilities; the
38 overall economic climate; rates of inflation; changes in public-sector
39 spending; the levels of compensation and non-salary benefits received by
40 executive branch officials and legislators of other states and of the
41 federal government; the levels of compensation and non-salary benefits
42 received by comparable professionals in government, academia and private
43 and nonprofit enterprise; the ability to attract talent in competition
44 with comparable private sector positions; and the state's ability to
45 fund increases in compensation and non-salary benefits.
46 4. a. The committee may implement cost-of-living adjustments that
47 apply annually and/or phase-in salary adjustments annually for 3 years,
48 provided that no such adjustment shall be implemented beyond January 1,
49 2021.
50 b. Any phase-in of a salary increase or cost of living adjustment will
51 be conditioned upon performance of the executive and legislative branch
52 and upon the timely legislative passage of the budget for the preceding
53 year.
S. 7509--C 157 A. 9509--C
1 c. For purposes of paragraph b of this subdivision, the term "legisla-
2 tive passage of the budget" shall have the same meaning as defined in
3 subdivision 3 of section 5 of the legislative law.
4 § 3. 1. The committee shall only meet within the state and must hold
5 at least one hearing at which the public will be afforded an opportunity
6 to provide comments. The committee may hold additional public hearings
7 as it deems necessary. Such additional hearings, if any, may allow for a
8 public comment period.
9 2. The members of the committee shall receive no compensation for
10 their services but shall be allowed their actual and necessary expenses
11 incurred in the performance of their duties hereunder. Nothing
12 contained herein shall prohibit a member of the committee from receiving
13 his or her salary earned by reason of their state employee position. The
14 members of the committee shall perform the duties herein personally, no
15 delegation of authority or attendance is allowed.
16 3. No member of the committee shall be disqualified from holding any
17 other public office or employment, nor shall he or she forfeit any such
18 office or employment by reason of his or her appointment pursuant to
19 this section, notwithstanding the provisions of any general, special or
20 local law, regulation, ordinance or city charter.
21 4. To the maximum extent feasible, the committee shall be entitled to
22 request and receive and shall utilize and be provided with such facili-
23 ties, resources and data of any court, department, division, board,
24 bureau, committee, agency or public authority of the state or any poli-
25 tical subdivision thereof as it may reasonably request to properly carry
26 out its powers and duties pursuant to this act.
27 5. The committee may request, and shall receive, reasonable assistance
28 from state agency personnel as is necessary for the performance of its
29 function.
30 § 4. 1. The committee shall make a report to the governor and the
31 legislature of its findings, conclusions, determinations and recommenda-
32 tions, if any, and should submit such report by December 10, 2018. Any
33 findings, conclusions, determinations and recommendations in the report
34 must be adopted by a majority vote of the committee. Each member of the
35 committee shall report their vote and describe their reasoning for their
36 determination.
37 2. Each recommendation made to implement a determination pursuant to
38 section two of this act shall have the force of law, and shall super-
39 sede, where appropriate, inconsistent provisions of section 169 of the
40 executive law, and sections 5 and 5-a of the legislative law, unless
41 modified or abrogated by statute prior to January first of the year as
42 to which such determination applies to legislative and executive compen-
43 sation.
44 § 5. Date of entitlement to salary increase. Notwithstanding the
45 provisions of this act or of any other law, each phase of an increase in
46 salary or compensation of any member, official, or officer provided for
47 by this act shall be added to the salary or compensation of such member,
48 statewide elected official, or officer at the beginning of that payroll
49 period the first day of which is nearest to, but not prior to, the
50 effective date of such increase as provided in this act. The annual
51 salaries as prescribed pursuant to this act, whenever adjusted pursuant
52 to the provisions of this act, shall be rounded to the nearest multiple
53 of one hundred dollars.
54 § 6. Notwithstanding Part E of chapter 60 of the laws of 2015, the
55 committee established pursuant to this act, while in existence, shall
56 make all determinations of legislative salaries and allowances and sala-
S. 7509--C 158 A. 9509--C
1 ries of statewide elected officials and those officers referred to in
2 section 169 of the executive law. Upon the repeal of the committee
3 created by this act, the commission established under Part E of chapter
4 60 of the laws of 2015 shall resume its responsibility to review and
5 examine such salaries and allowances in accordance with the terms of
6 such Part E.
7 § 7. This act shall take effect immediately and shall expire and be
8 deemed repealed December 31, 2018; provided, however, any recommenda-
9 tions of the committee that have been determined prior to such date,
10 including 3 annual cost of living or salary adjustments, shall continue
11 to be in effect until amended or repealed by a subsequent recommendation
12 of the commission on legislative, judicial and executive compensation or
13 by passage of a new statute.
14 PART III
15 Section 1. Section 5 of part HH of chapter 59 of the laws of 2014,
16 amending the tax law relating to a musical and theatrical production
17 credit, is amended to read as follows:
18 § 5. This act shall take effect immediately, provided that section two
19 of this act shall take effect on January 1, 2015, and shall apply to
20 taxable years beginning on or after January 1, 2015, with respect to
21 "qualified production expenditures" and "transportation expenditures"
22 paid or incurred on or after such effective date, regardless of whether
23 the production of the qualified musical or theatrical production
24 commenced before such date, provided further that this act shall expire
25 and be deemed repealed [4] 8 years after such date.
26 § 2. This act shall take effect immediately.
27 PART JJJ
28 Section 1. Short title. This act shall be known an may be cited as the
29 "Democracy Protection Act".
30 § 2. Section 14-100 of the election law is amended by adding a new
31 subdivision 17 to read as follows:
32 17. "foreign national" means foreign national as such term is defined
33 by subsection (b) of section 30121 of title 52 of the United States
34 code.
35 § 3. Section 14-106 of the election law, as amended by section 3 of
36 subpart C of part H of chapter 55 of the laws of 2014, is amended to
37 read as follows:
38 § 14-106. Political communication. The statements required to be filed
39 under the provisions of this article next succeeding a primary, general
40 or special election shall be accompanied by a copy of all broadcast,
41 cable or satellite schedules and scripts, [internet] paid internet or
42 digital, print and other types of advertisements, pamphlets, circulars,
43 flyers, brochures, letterheads and other printed matter purchased or
44 produced, and reproductions of statements or information published to
45 five hundred or more members of a general public audience by computer or
46 other electronic device including but not limited to electronic mail or
47 text message, purchased in connection with such election by or under the
48 authority of the person filing the statement or the committee or the
49 person on whose behalf it is filed, as the case may be. Such copies,
50 schedules and scripts shall be preserved by the officer with whom or the
51 board with which it is required to be filed for a period of one year
52 from the date of filing thereof.
S. 7509--C 159 A. 9509--C
1 § 4. Paragraph (a) of subdivision 1 of section 14-107 of the election
2 law, as amended by section 1 of part A of chapter 286 of the laws of
3 2016, is amended to read as follows:
4 (a) "Independent expenditure" means an expenditure made by an inde-
5 pendent expenditure committee [conveyed to five hundred or more members
6 of a general public audience] in the form of (i) an audio or video
7 communication via broadcast, cable or satellite, (ii) a written communi-
8 cation via advertisements, pamphlets, circulars, flyers, brochures,
9 letterheads or (iii) other published statements, where such expenditure
10 is conveyed to five hundred or more members of a general public audi-
11 ence, or in the form of any paid internet or digital advertisement
12 targeted to fifty or more members of a general public audience, which:
13 (i) irrespective of when such communication is made, contains words such
14 as "vote," "oppose," "support," "elect," "defeat," or "reject," which
15 call for the election or defeat of the clearly identified candidate,
16 (ii) refers to and advocates for or against a clearly identified candi-
17 date or ballot proposal on or after January first of the year of the
18 election in which such candidate is seeking office or such proposal
19 shall appear on the ballot, or (iii) within sixty days before a general
20 or special election for the office sought by the candidate or thirty
21 days before a primary election, includes or references a clearly identi-
22 fied candidate. An independent expenditure shall not include communi-
23 cations where such candidate, the candidate's political committee or its
24 agents, a party committee or its agents, or a constituted committee or
25 its agents or a political committee formed to promote the success or
26 defeat of a ballot proposal or its agents, did authorize, request,
27 suggest, foster or cooperate in such communication.
28 § 5. Subdivision 2 of section 14-107 of the election law, as amended
29 by section 2 of part A of chapter 286 of the laws of 2016, is amended to
30 read as follows:
31 2. Whenever any person makes an independent expenditure [that costs
32 one thousand dollars or more in the aggregate], such communication shall
33 clearly state the name of the person who paid for, or otherwise
34 published or distributed the communication and state, with respect to
35 communications regarding candidates, that the communication was not
36 expressly authorized or requested by any candidate, or by any candi-
37 date's political committee or any of its agents.
38 § 6. The opening paragraph of subdivision 3 of section 14-107 of the
39 election law, as amended by section 3 of part A of chapter 286 of the
40 laws of 2016, is amended to read as follows:
41 Any person prior to making any independent expenditure shall first
42 register with the state board of elections as a political committee and
43 as an independent expenditure committee in conformance with this article
44 provided, however, that no foreign national, government, instrumentality
45 or agent may register as an independent expenditure committee for the
46 purpose of making independent expenditures in any state or local
47 election. Such person shall comply with all disclosure obligations
48 required for political committees by law and shall provide the following
49 additional information upon registration:
50 § 7. Subparagraph (i) of paragraph (a) of subdivision 4 of section
51 14-107 of the election law, as added by section 4 of part A of chapter
52 286 of the laws of 2016, is amended to read as follows:
53 (i) Any independent expenditure committee who has registered pursuant
54 to subdivision three of this section shall disclose to the state board
55 of elections electronically, once a week on Monday any contribution to
56 such committee of one thousand dollars or more [or], any expenditures,
S. 7509--C 160 A. 9509--C
1 except paid internet and digital advertisements, made by such [person]
2 committee over five thousand dollars, and any independent expenditure in
3 the form of a paid internet or digital advertisement over five hundred
4 dollars made during the reporting period.
5 § 8. Subparagraph (ii) of paragraph (a) of subdivision 4 of section
6 14-107 of the election law, as added by section 4 of part A of chapter
7 286 of the laws of 2016, is amended to read as follows:
8 (ii) Any independent expenditure committee who has registered with the
9 state board of elections pursuant to subdivision three of this section
10 shall disclose to the state board of elections electronically, within
11 twenty-four hours [of receipt], any contribution to such independent
12 expenditure committee of one thousand dollars or more or expenditure
13 made by such committee over five thousand dollars made within thirty
14 days before any primary, general, or special election.
15 § 9. Subdivision 5 of section 14-107 of the election law, as added by
16 section 4 of subpart C of part H of chapter 55 of the laws of 2014, is
17 amended to read as follows:
18 5. A copy of all political communications paid for by the independent
19 expenditure, including but not limited to broadcast, cable or satellite
20 schedules and scripts, advertisements, pamphlets, circulars, flyers,
21 brochures, letterheads and other printed matter and statements or infor-
22 mation conveyed to one thousand or more members of a general public
23 audience by computer or other electronic devices, and paid internet or
24 digital advertisements, shall be filed with the state board of elections
25 with the statements required by this section.
26 § 10. Section 14-107 of the election law is amended by adding a new
27 subdivision 5-a to read as follows:
28 5-a. The state board of elections shall maintain and make available
29 online for public inspection in a machine readable format, a complete
30 record of any independent expenditure in the form of a paid internet or
31 digital advertisement required to be filed under subdivision five of
32 this section. The record shall be maintained for a period no less than
33 five years from the date of filing and contain a digital copy of the
34 independent expenditure and the information provided on the registration
35 form of the independent expenditure committee making such expenditure
36 pursuant to paragraphs (a) and (b) of subdivision three of this section.
37 The state board of elections shall promulgate rules necessary to comply
38 with the provisions of this subdivision which shall be effective no
39 later than one hundred twenty days after the effective date of this
40 subdivision.
41 § 11. The election law is amended by adding a new section 14-107-b to
42 read as follows:
43 § 14-107-b. Independent expenditure verification. 1. Upon the purchase
44 of a communication in the form of an independent expenditure, as defined
45 in section 14-107 of this article, each television or radio broadcast
46 station, provider of cable or satellite television, or online platform
47 shall require that the independent expenditure committee making such
48 purchase file with such station, provider or platform a copy of the
49 registration form filed by such committee with the state board of
50 elections pursuant to subdivision three of section 14-107 of this arti-
51 cle.
52 2. The state board of elections shall promulgate regulations defining
53 the scope of the term "online platform" as used in this section. In
54 promulgating such regulations, the state board shall take into account
55 the number of unique United States visitors to the platform and the
56 extent to which the platform publishes paid internet or digital communi-
S. 7509--C 161 A. 9509--C
1 cations. Any public-facing website, web application, or digital appli-
2 cation, including, but not limited to, a social network, ad network, or
3 search engine, may be designated an "online platform" pursuant to the
4 state board's regulations. Such regulations shall be promulgated no
5 later than one hundred twenty days after the effective date of this
6 section.
7 § 12. Subdivision 3 of section 14-126 of the election law, as added by
8 section 6 of subpart C of part H of chapter 55 of the laws of 2014, is
9 amended and a new subdivision 7 is added to read as follows:
10 3. Any person who falsely identifies or knowingly fails to identify
11 any independent expenditure as required by subdivision two of section
12 14-107 of this article shall be subject to a civil penalty up to one
13 thousand dollars or up to the cost of the communication, whichever is
14 greater, in a special proceeding or civil action brought by the state
15 board of elections chief enforcement counsel [or imposed directly by the
16 state board of elections] pursuant to paragraph (a) of subdivision five
17 of section 3-104 of this chapter. For purposes of this subdivision, the
18 term "person" shall mean a person, group of persons, corporation, unin-
19 corporated business entity, labor organization or business, trade or
20 professional association or organization or political committee.
21 7. Any online platform that fails to comply with the requirements of
22 section 14-107-b of this article shall be subject to a civil penalty up
23 to one thousand dollars for each violation in a special proceeding or
24 civil action brought by the state board of elections chief enforcement
25 counsel pursuant to paragraph (a) of subdivision five of section 3-104
26 of this chapter.
27 § 13. This act shall take effect immediately and shall apply to all
28 communications made on or after the thirtieth day following the date on
29 which the rules promulgated by the state board of elections pursuant to
30 subdivision 2 of section 14-107-b of this article, as added by section
31 eleven of this act, shall have become effective; provided that, the
32 state board of elections shall notify the legislative bill drafting
33 commission when such rules are promulgated and effective in order that
34 the commission may maintain an accurate and timely effective data base
35 of the official text of the laws of the state of New York in furtherance
36 of effectuating the provisions of section 44 of the legislative law and
37 section 70-b of the public officers law.
38 PART KKK
39 Section 1. This act shall be known and may be cited as the "New York
40 City Rikers Island Jail Complex Replacement act".
41 § 2. For the purposes of this act:
42 (a) "Authorized entity" shall mean the New York City department of
43 design and construction.
44 (b) "Best value" shall mean the basis for awarding contracts for
45 services to a proposer that optimizes quality, cost and efficiency,
46 price and performance criteria, which may include, but is not limited
47 to:
48 (1) The quality of the proposer's performance on previous projects;
49 (2) The timeliness of the proposer's performance on previous projects;
50 (3) The level of customer satisfaction with the proposer's performance
51 on previous projects;
52 (4) The proposer's record of performing previous projects on budget
53 and ability to minimize cost overruns;
54 (5) The proposer's ability to limit change orders;
S. 7509--C 162 A. 9509--C
1 (6) The proposer's ability to prepare appropriate project plans;
2 (7) The proposer's technical capacities;
3 (8) The individual qualifications of the proposer's key personnel;
4 (9) The proposer's ability to assess and manage risk and minimize risk
5 impact;
6 (10) The proposer's financial capability;
7 (11) The proposer's ability to comply with applicable requirements,
8 including the provisions of articles 145, 147 and 148 of the education
9 law;
10 (12) The proposer's past record of compliance with federal, state and
11 local laws, rules, licensing requirements, where applicable, and execu-
12 tive orders, including but not limited to compliance with the labor law
13 and other applicable labor and prevailing wage laws, article 15-A of the
14 executive law, and any other applicable laws concerning minority-and
15 women-owned business enterprise participation;
16 (13) The proposer's record of complying with existing labor standards,
17 maintaining harmonious labor relations, and protecting the health and
18 safety of workers and payment of wages above any locally-defined living
19 wage; and
20 (14) A quantitative factor to be used in evaluation of bids or offers
21 for awarding of contracts for bidders or offerers that are certified as
22 minority- or women-owned business enterprises pursuant to article 15-A
23 of the executive law, and certified pursuant to local law as minority-
24 or women-owned business enterprises. Where an agency identifies a quan-
25 titative factor pursuant to this paragraph, the agency must specify that
26 business certified as minority- or women-owned business enterprises
27 pursuant to article 15-A of the executive law as well as those certified
28 as minority- or women-owned business enterprises or pursuant to section
29 thirteen hundred four of the New York City charter are eligible to qual-
30 ify for such factor. Nothing in this paragraph shall be construed as a
31 requirement that such businesses be concurrently certified as minority-
32 or women-owned business enterprises under both article 15-A of the exec-
33 utive law and section 1304 of the New York City charter to qualify for
34 such quantitative factor.
35 (c) "Cost plus" shall mean compensating a contractor for the cost to
36 complete a contract by reimbursing actual costs for labor, equipment and
37 materials plus an additional amount for overhead and profit.
38 (d) "Design-build contract" shall mean a contract for the design and
39 construction of a public work with a single entity, which may be a team
40 comprised of separate entities.
41 (e) "Project labor agreement" shall have the meaning set forth in
42 subdivision 1 of section 222 of the labor law. A project labor agreement
43 shall require participation in apprentice training programs in accord-
44 ance with paragraph (e) of subdivision 2 of such section.
45 (f) "Public work" shall mean a public work in the city of New York
46 related to the following, and shall refer to this public work:
47 for the construction or reconstruction of any new or existing correc-
48 tional facilities by the New York City department of design or
49 construction where such construction or reconstruction is determined
50 necessary for the timely closure of the Rikers Island Jail Complex and
51 where such construction or reconstruction has been approved by majority
52 vote of the New York state commission of correction.
53 § 3. Any contract for a public work undertaken pursuant to a project
54 labor agreement in accordance with section 222 of the labor law may be a
55 design-build contract in accordance with this act.
S. 7509--C 163 A. 9509--C
1 § 4. Notwithstanding any general, special or local law, rule or regu-
2 lation to the contrary, including but not limited to article 5-A of the
3 general municipal law, and in conformity with the requirements of this
4 act, for any public work that has an estimated total cost of not less
5 than ten million dollars and is undertaken pursuant to a project labor
6 agreement in accordance with section 222 of the labor law, an authorized
7 entity charged with awarding a contract for public work may use the
8 alternative delivery method referred to as design-build contracts.
9 (a) A contractor selected by such authorized entity to enter into a
10 design-build contract shall be selected through a two-step method, as
11 follows:
12 (1) Step one. Generation of a list of responding entities that have
13 demonstrated the general capability to perform the design-build
14 contract. Such list shall consist of a specified number of responding
15 entities, as determined by an authorized entity, and shall be generated
16 based upon the authorized entity's review of responses to a publicly
17 advertised request for qualifications. The authorized entity's request
18 for qualifications shall include a general description of the public
19 work, the maximum number of responding entities to be included on the
20 list, the selection criteria to be used and the relative weight of each
21 criteria in generating the list. Such selection criteria shall include
22 the qualifications and experience of the design and construction team,
23 organization, demonstrated responsibility, ability of the team or of a
24 member or members of the team to comply with applicable requirements,
25 including the provisions of articles 145, 147, and 148 of the education
26 law, past record of compliance with the labor law, and such other quali-
27 fications the authorized entity deems appropriate, which may include but
28 are not limited to project understanding, financial capability and
29 record of past performance. The authorized entity shall evaluate and
30 rate all responding entities to the request for qualifications. Based
31 upon such ratings, the authorized entity shall list the responding enti-
32 ties that shall receive a request for proposals in accordance with para-
33 graph two of this subdivision. To the extent consistent with applicable
34 federal law, the authorized entity shall consider, when awarding any
35 contract pursuant to this section, the participation of (i) responding
36 entities that are certified as minority- or women-owned business enter-
37 prises pursuant to article 15-A of the executive law, or certified
38 pursuant to local law as minority- or women-owned business enterprises;
39 and (ii) small business concerns identified pursuant to subdivision (b)
40 of section 139-g of the state finance law.
41 (2) Step two. Selection of the proposal which is the best value to the
42 authorized entity. The authorized entity shall issue a request for
43 proposals to the responding entities listed pursuant to paragraph one of
44 this subdivision. If such a responding entity consists of a team of
45 separate entities, the entities that compromise such a team must remain
46 unchanged from the responding entity as listed pursuant to paragraph one
47 of this subdivision unless otherwise approved by the authorized entity.
48 The request for proposals shall set forth the public work's scope of
49 work, and other requirements, as determined by the authorized entity,
50 which may include separate goals for work under the contract to be
51 performed by businesses certified as minority- or women-owned business
52 enterprises pursuant to article 15-A of the executive law, or certified
53 pursuant to local law as minority- or women-owned business enterprises.
54 The request for proposals shall also specify the criteria to be used to
55 evaluate the responses and the relative weight of each of such criteria.
56 Such criteria shall include the proposal's cost, the quality of the
S. 7509--C 164 A. 9509--C
1 proposal's solution, the qualifications and experience of the proposer,
2 and other factors deemed pertinent by the authorized entity, which may
3 include, but shall not be limited to, the proposal's manner and schedule
4 of project implementation, the proposer's ability to complete the work
5 in a timely and satisfactory manner, maintenance costs of the completed
6 public work, maintenance of traffic approach, and community impact. Any
7 contract awarded pursuant to this act shall be awarded to a responsive
8 and responsible proposer, which, in consideration of these and other
9 specified criteria deemed pertinent, offers the best value, as deter-
10 mined by the authorized entity. The request for proposals shall include
11 a statement that proposers shall designate in writing those portions of
12 the proposal that contain trade secrets or other proprietary information
13 that are to remain confidential; that the material designated as confi-
14 dential shall be readily separable from the proposal. Nothing in this
15 subdivision shall be construed to prohibit the authorized entity from
16 negotiating final contract terms and conditions including cost. All
17 proposals submitted shall be scored according to the criteria listed in
18 the request for proposals and such final scores shall be published on
19 the authorized entity's website.
20 (b) An authorized entity awarding a design-build contract to a
21 contractor offering the best value may but shall not be required to use
22 the following types of contracts:
23 (1) A cost-plus not to exceed guaranteed maximum price form of
24 contract in which the authorized entity shall be entitled to monitor and
25 audit all costs. In establishing the schedule and process for determin-
26 ing a guaranteed maximum price, the contract between the authorized
27 entity and the contractor shall:
28 (i) Describe the scope of the work and the cost of performing such
29 work,
30 (ii) Include a detailed line item cost breakdown,
31 (iii) Include a list of all drawings, specifications and other infor-
32 mation on which the guaranteed maximum price is based,
33 (iv) Include the dates of substantial and final completion on which
34 the guaranteed maximum price is based, and
35 (v) Include a schedule of unit prices; or
36 (2) A lump sum contract in which the contractor agrees to accept a set
37 dollar amount for a contract which comprises a single bid without
38 providing a cost breakdown for all costs such as for equipment, labor,
39 materials, as well as such contractor's profit for completing all items
40 of work comprising the public work.
41 § 5. Any contract entered into pursuant to this act shall include a
42 clause requiring that any professional services regulated by articles
43 145, 147 and 148 of the education law shall be performed and stamped and
44 sealed, where appropriate, by a professional licensed in accordance with
45 the appropriate articles.
46 § 6. Construction or reconstruction with respect to each contract
47 entered into by an authorized entity pursuant to this act shall be
48 deemed a "public work" to be performed in accordance with the provisions
49 of article 8 of the labor law, as well as subject to sections 200, 240,
50 241 and 242 of such law and enforcement of prevailing wage requirements
51 pursuant to applicable law or, for projects or public works receiving
52 federal aid, applicable federal requirements for prevailing wage. Any
53 contract entered into pursuant to this act shall include a clause
54 requiring the selected design builder to obligate every tier of contrac-
55 tor working on the public work to comply with the project labor agree-
56 ment referenced in section three of this act, and shall include project
S. 7509--C 165 A. 9509--C
1 labor agreement compliance monitoring and enforcement provisions
2 consistent with the applicable project labor agreement.
3 § 7. Each contract entered into by an authorized entity pursuant to
4 this act shall comply with the objectives and goals with regard to
5 minority- and women-owned business enterprises pursuant to, as applica-
6 ble, section 6-129 of the administrative code of the city of New York,
7 or, for projects or public works receiving federal aid, applicable
8 federal requirements for disadvantaged business enterprises or minority-
9 and women-owned business enterprises.
10 § 8. Public works undertaken by an authorized entity pursuant to this
11 act shall be subject to the requirements of article 8 of the environ-
12 mental conservation law, and, where applicable, the requirements of the
13 national environmental policy act.
14 § 9. (a) Notwithstanding any provision of law to the contrary, all
15 rights or benefits, including terms and conditions of employment, and
16 protection of civil service and collective bargaining status of all
17 employees of authorized entities solely in connection with the public
18 works identified in subdivision (f) of section two of this act, shall be
19 preserved and protected.
20 (b) Nothing in this act shall result in the: (1) displacement of any
21 currently employed worker or loss of position (including partial
22 displacement such as a reduction in the hours of non-overtime work,
23 wages or employment benefits), or result in the impairment of existing
24 collective bargaining agreements; and (2) transfer of existing duties
25 and functions related to maintenance and operations currently performed
26 by existing employees of authorized entities to a contractor.
27 (c) Employees of authorized entities using design-build contracts
28 serving in positions in newly created titles shall be assigned to the
29 appropriate bargaining unit. Nothing contained in this act shall be
30 construed to affect (1) the existing rights of employees of such enti-
31 ties pursuant to an existing collective bargaining agreement, (2) the
32 existing representational relationships among employee organizations
33 representing employees of such entities, or (3) the bargaining relation-
34 ships between such entities and such employee organizations.
35 § 10. The submission of a proposal or responses or the execution of a
36 design-build contract pursuant to this act shall not be construed to be
37 a violation of section 6512 of the education law.
38 § 11. Nothing contained in this act shall limit the right or obli-
39 gation of any authorized entity to comply with the provisions of any
40 existing contract or to award contracts as otherwise provided by law.
41 § 12. Any construction or reconstruction performed pursuant to this
42 act shall be subject to any applicable uniform land use review proce-
43 dures and local zoning requirements.
44 § 13. Before the demolition of any correctional facility located on
45 the Rikers Island Jail Complex, a substitute correctional facility must
46 be identified and if such facility is defined as a public works project
47 pursuant to this act, such public works project must be fully
48 constructed before such demolition may occur.
49 § 14. This act shall take effect immediately and shall expire and be
50 deemed repealed two years after such date, provided that, public works
51 with requests for qualifications issued prior to such repeal shall be
52 permitted to continue under this act notwithstanding such repeal.
53 PART LLL
S. 7509--C 166 A. 9509--C
1 Section 1. This act shall be known and may be cited as the "New York
2 city housing authority modernization investment act".
3 § 2. For the purposes of this act:
4 (a) "Authorized entity" shall mean the New York city department of
5 design and construction, and the New York city housing authority.
6 (b) "Best value" shall mean the basis for awarding contracts for
7 services to a proposer that optimizes quality, cost and efficiency,
8 price and performance criteria, which may include, but is not limited
9 to:
10 (1) The quality of the proposer's performance on previous projects;
11 (2) The timeliness of the proposer's performance on previous projects;
12 (3) The level of customer satisfaction with the proposer's performance
13 on previous projects;
14 (4) The proposer's record of performing previous projects on budget
15 and ability to minimize cost overruns;
16 (5) The proposer's ability to limit change orders;
17 (6) The proposer's ability to prepare appropriate project plans;
18 (7) The proposer's technical capacities;
19 (8) The individual qualifications of the proposer's key personnel;
20 (9) The proposer's ability to assess and manage risk and minimize risk
21 impact;
22 (10) The proposer's financial capability;
23 (11) The proposer's ability to comply with applicable requirements,
24 including the provisions of articles 145, 147 and 148 of the education
25 law;
26 (12) The proposer's past record of compliance with federal, state and
27 local laws, rules, licensing requirements, where applicable, and execu-
28 tive orders, including but not limited to compliance with the labor law
29 and other applicable labor and prevailing wage laws, article 15-A of the
30 executive law, and any other applicable laws concerning minority- and
31 women-owned business enterprise participation;
32 (13) The proposer's record of complying with existing labor standards,
33 maintaining harmonious labor relations, and protecting the health and
34 safety of workers and payment of wages above any locally-defined living
35 wage; and
36 (14) A quantitative factor to be used in evaluation of bids or offers
37 for awarding of contracts for bidders or offerers that are certified as
38 minority- or women-owned business enterprises pursuant to article 15-A
39 of the executive law, and certified pursuant to local law as minority-
40 or women-owned business enterprises. Where an agency identifies a quan-
41 titative factor pursuant to this paragraph, the agency must specify that
42 businesses certified as minority- or women-owned business enterprises
43 pursuant to article 15-A of the executive law as well as those certified
44 as minority- or women-owned business enterprises or pursuant to section
45 1304 of the New York City charter are eligible to qualify for such
46 factor. Nothing in this paragraph shall be construed as a requirement
47 that such businesses be concurrently certified as minority- or women-
48 owned business enterprises under both article 15-A of the executive law
49 and section 1304 of the New York City charter to qualify for such quan-
50 titative factors. Such basis shall reflect, wherever possible, objec-
51 tive and quantifiable analysis.
52 (c) "Cost plus" shall mean compensating a contractor for the cost to
53 complete a contract by reimbursing actual costs for labor, equipment and
54 materials plus an additional amount for overhead and profit.
S. 7509--C 167 A. 9509--C
1 (d) "Design-build contract" shall mean a contract for the design and
2 construction of a public work with a single entity, which may be a team
3 comprised of separate entities.
4 (e) "Project labor agreement" shall have the meaning set forth in
5 subdivision 1 of section 222 of the labor law. A project labor agreement
6 shall require participation in apprentice training programs in accord-
7 ance with paragraph (e) of subdivision 2 of such section.
8 (f) "Public work" shall mean a public work in the city of New York
9 related to the following, and shall refer to this public work; the
10 construction or reconstruction of residential properties owned by the
11 New York City housing authority where such construction or recon-
12 struction is required to remediate certain conditions of habitability,
13 including but not limited to, roof repair, lead or mold abatement and
14 remediation, plumbing installation or repair, boiler installation or
15 repair, or any structural repair where such construction or recon-
16 struction is deemed necessary in accordance with the terms of a state
17 declaration of a disaster emergency pursuant to section 402-d of the
18 public housing law.
19 § 3. Any contract for a public work undertaken pursuant to a project
20 labor agreement in accordance with section 222 of the labor law may be a
21 design-build contract in accordance with this act.
22 § 4. Notwithstanding any general, special or local law, rule or regu-
23 lation to the contrary, including but not limited to article 5-A of the
24 general municipal law, section 151 of the public housing law, and in
25 conformity with the requirements of this act, for any public work that
26 is undertaken pursuant to a project labor agreement in accordance with
27 section 222 of the labor law, an authorized entity charged with awarding
28 a contract for public work may use the alternative delivery method
29 referred to as design-build contracts.
30 (a) A contractor selected by such authorized entity to enter into a
31 design-build contract shall be selected through a two-step method, as
32 follows:
33 (1) Step one. Generation of a list of responding entities that have
34 demonstrated the general capability to perform the design-build
35 contract. Such list shall consist of a specified number of responding
36 entities, as determined by an authorized entity, and shall be generated
37 based upon the authorized entity's review of responses to a publicly
38 advertised request for qualifications. The authorized entity's request
39 for qualifications shall include a general description of the public
40 work, the maximum number of responding entities to be included on the
41 list, the selection criteria to be used and the relative weight of each
42 criteria in generating the list. Such selection criteria shall include
43 the qualifications and experience of the design and construction team,
44 organization, demonstrated responsibility, ability of the team or of a
45 member or members of the team to comply with applicable requirements,
46 including the provisions of articles 145, 147, and 148 of the education
47 law, past record of compliance with the labor law, and such other quali-
48 fications the authorized entity deems appropriate, which may include but
49 are not limited to project understanding, financial capability and
50 record of past performance. The authorized entity shall evaluate and
51 rate all responding entities to the request for qualifications. Based
52 upon such ratings, the authorized entity shall list the responding enti-
53 ties that shall receive a request for proposals in accordance with para-
54 graph two of this subdivision. To the extent consistent with applicable
55 federal law, the authorized entity shall consider, when awarding any
56 contract pursuant to this section, the participation of: (i) responding
S. 7509--C 168 A. 9509--C
1 entities that are certified as minority- or women-owned business enter-
2 prises pursuant to article 15-A of the executive law, or certified
3 pursuant to local law as minority- or women-owned business enterprises;
4 and (ii) small business concerns identified pursuant to subdivision (b)
5 of section 139-g of the state finance law.
6 (2) Step two. Selection of the proposal which is the best value to the
7 authorized entity. The authorized entity shall issue a request for
8 proposals to the responding entities listed pursuant to paragraph one of
9 this subdivision. If such a responding entity consists of a team of
10 separate entities, the entities that comprise such a team must remain
11 unchanged from the responding entity as listed pursuant to paragraph one
12 of this subdivision unless otherwise approved by the authorized entity.
13 The request for proposals shall set forth the public work's scope of
14 work, and other requirements, as determined by the authorized entity,
15 which may include separate goals for work under the contract to be
16 performed by businesses certified as minority- or women-owned business
17 enterprises pursuant to article 15-A of the executive law, or certified
18 pursuant to local law as minority- or women-owned business enterprises.
19 The request for proposals shall also specify the criteria to be used to
20 evaluate the responses and the relative weight of each of such criteria.
21 Such criteria shall include the proposal's cost, the quality of the
22 proposal's solution, the qualifications and experience of the proposer,
23 and other factors deemed pertinent by the authorized entity, which may
24 include, but shall not be limited to, the proposal's manner and schedule
25 of project implementation, the proposer's ability to complete the work
26 in a timely and satisfactory manner, maintenance costs of the completed
27 public work, maintenance of traffic approach, and community impact. Any
28 contract awarded pursuant to this act shall be awarded to a responsive
29 and responsible proposer, which, in consideration of these and other
30 specified criteria deemed pertinent, offers the best value, as deter-
31 mined by the authorized entity. The request for proposals shall include
32 a statement that proposers shall designate in writing those portions of
33 the proposal that contain trade secrets or other proprietary information
34 that are to remain confidential; that the material designated as confi-
35 dential shall be readily separable from the proposal. Nothing in this
36 subdivision shall be construed to prohibit the authorized entity from
37 negotiating final contract terms and conditions including cost. All
38 proposals submitted shall be scored according to the criteria listed in
39 the request for proposals and such final scores shall be published on
40 the authorized entity's website.
41 (b) An authorized entity awarding a design-build contract to a
42 contractor offering the best value may but shall not be required to use
43 the following types of contracts:
44 (1) A cost-plus not to exceed guaranteed maximum price form of
45 contract in which the authorized entity shall be entitled to monitor and
46 audit all costs. In establishing the schedule and process for determin-
47 ing a guaranteed maximum price, the contract between the authorized
48 entity and the contractor shall:
49 (i) Describe the scope of the work and the cost of performing such
50 work,
51 (ii) Include a detailed line item cost breakdown,
52 (iii) Include a list of all drawings, specifications and other infor-
53 mation on which the guaranteed maximum price is based,
54 (iv) Include the dates of substantial and final completion on which
55 the guaranteed maximum price is based, and
56 (v) Include a schedule of unit prices; or
S. 7509--C 169 A. 9509--C
1 (2) A lump sum contract in which the contractor agrees to accept a set
2 dollar amount for a contract which comprises a single bid without
3 providing a cost breakdown for all costs such as for equipment, labor,
4 materials, as well as such contractor's profit for completing all items
5 of work comprising the public work.
6 § 5. Any contract entered into pursuant to this act shall include a
7 clause requiring that any professional services regulated by articles
8 145, 147 and 148 of the education law shall be performed and stamped and
9 sealed, where appropriate, by a professional licensed in accordance with
10 the appropriate articles.
11 § 6. Construction with respect to each contract entered into by an
12 authorized entity pursuant to this act shall be deemed a "public work"
13 to be performed in accordance with the provisions of article 8 of the
14 labor law, as well as subject to sections 200, 240, 241 and 242 of such
15 law and enforcement of prevailing wage requirements pursuant to applica-
16 ble law or, for projects or public works receiving federal aid, applica-
17 ble federal requirements for prevailing wage. Any contract entered into
18 pursuant to this act shall include a clause requiring the selected
19 design builder to obligate every tier of contractor working on the
20 public work to comply with the project labor agreement referenced in
21 section three of this act, and shall include project labor agreement
22 compliance monitoring and enforcement provisions consistent with the
23 applicable project labor agreement.
24 § 7. Each contract entered into by an authorized entity pursuant to
25 this act shall comply with the objectives and goals with regard to
26 minority- and women-owned business enterprises pursuant to, as applica-
27 ble, section 6-129 of the administrative code of the city of New York,
28 or, for projects or public works receiving federal aid, applicable
29 federal requirements for disadvantaged business enterprises or minority-
30 and women-owned business enterprises.
31 § 8. Public works undertaken by an authorized entity pursuant to this
32 act shall be subject to the requirements of article 8 of the environ-
33 mental conservation law, and, where applicable, the requirements of the
34 national environmental policy act.
35 § 9. (a) Notwithstanding any provision of law to the contrary, all
36 rights or benefits, including terms and conditions of employment, and
37 protection of civil service and collective bargaining status of all
38 employees of authorized entities solely in connection with the public
39 works identified in subdivision (f) of section two of this act, shall be
40 preserved and protected.
41 (b) Nothing in this act shall result in the: (1) displacement of any
42 currently employed worker or loss of position (including partial
43 displacement such as a reduction in the hours of non-overtime work,
44 wages or employment benefits), or result in the impairment of existing
45 collective bargaining agreements; and (2) transfer of existing duties
46 and functions related to maintenance and operations currently performed
47 by existing employees of authorized entities to a contractor.
48 (c) Employees of authorized entities using design-build contracts
49 serving in positions in newly created titles shall be assigned to the
50 appropriate bargaining unit. Nothing contained in this act shall be
51 construed to affect: (1) the existing rights of employees of such enti-
52 ties pursuant to an existing collective bargaining agreement, (2) the
53 existing representational relationships among employee organizations
54 representing employees of such entities, or (3) the bargaining relation-
55 ships between such entities and such employee organizations.
S. 7509--C 170 A. 9509--C
1 § 10. The submission of a proposal or responses or the execution of a
2 design-build contract pursuant to this act shall not be construed to be
3 a violation of section 6512 of the education law.
4 § 11. Nothing contained in this act shall limit the right or obli-
5 gation of any authorized entity to comply with the provisions of any
6 existing contract or to award contracts as otherwise provided by law.
7 § 12. This act shall take effect immediately and shall expire and be
8 deemed repealed 2 years after such date, provided that, public works
9 with requests for qualifications issued prior to such repeal shall be
10 permitted to continue under this act notwithstanding such repeal.
11 PART MMM
12 Section 1. This act shall be known and may be cited as the "New York
13 Pennsylvania Station Public Safety Improvements Act".
14 § 2. It is hereby found and declared, that the rail and transportation
15 facility known as New York Pennsylvania Station ("Penn Station") is
16 antiquated, substandard, and inadequate to meet current transportation
17 and public safety needs and presents an unreasonable safety risk to the
18 public; Penn Station serves as a major transportation hub for the Metro-
19 politan Transportation Authority ("MTA"), New York City Transit, Amtrak,
20 the Long Island Railroad, and the New Jersey Transit. It serves hundreds
21 of millions of passengers on an annual basis. Well over 600,000 passen-
22 gers travel through Penn Station on a daily basis. This is more people
23 than travel through LaGuardia, John F. Kennedy International, and Newark
24 Liberty International airports combined. Penn Station is in need of
25 modernization to meet public safety needs. Penn Station is currently
26 overcrowded, hard to navigate, at times often chaotic and has a limited
27 capacity for security and proper policing. Penn Station is in desperate
28 need of more access and egress to allow better entrance and exit capaci-
29 ty and expedited evacuation procedures. In this time of heightened
30 terrorist threats Penn Station needs more controlled points for security
31 monitoring and equipment. Passenger flow and security access must allow
32 manageability in emergency situations. The current situation poses a
33 clear public safety hazard. With the new adjoining Farley Building
34 Moynihan Train Hall soon to be completed, the proposed Gateway Tunnel,
35 and improved Long Island Railroad access the number of commuters enter-
36 ing Penn Station is expected to increase dramatically.
37 § 3. It is further found and declared that such conditions and circum-
38 stances require action to repair or redevelop such facilities into safe,
39 modern, efficient facilities to assure the safety and comfort of travel-
40 ers. Work is currently underway within Penn Station to improve passage-
41 ways, concourses, lighting and amenities. Connections with the new
42 Moynihan Train Hall at Farley are also underway, as well as planning for
43 remaining necessary improvements to access and egress and to the
44 surrounding areas to position such areas to accommodate and attract
45 passengers and evolving technological and business and commercial needs
46 and practices.
47 § 4. This is a pressing public safety and transportation issue and is
48 a major objective for the State to resolve and should be made a top
49 priority. MTA and the New York state urban development corporation
50 ("UDC") should coordinate and consult with community leaders, business
51 groups and federal and city government to design a solution.
52 § 5. The State will provide funds to UDC to begin with the planning of
53 any such redevelopment.
54 § 6. This act shall take effect immediately.
S. 7509--C 171 A. 9509--C
1 PART NNN
2 Section 1. Paragraph 34 of subdivision (b) of section 1101 of the tax
3 law, as amended by section 17 of part AAA of chapter 59 of the laws of
4 2017, is amended to read as follows:
5 (34) Transportation service. The service of transporting, carrying or
6 conveying a person or persons by livery service; whether to a single
7 destination or to multiple destinations; and whether the compensation
8 paid by or on behalf of the passenger is based on mileage, trip, time
9 consumed or any other basis. A service that begins and ends in this
10 state is deemed intra-state even if it passes outside this state during
11 a portion of the trip. However, transportation service does not include
12 transportation of persons in connection with funerals. Transportation
13 service includes transporting, carrying, or conveying property of the
14 person being transported, whether owned by or in the care of such
15 person. Notwithstanding the foregoing, transportation service shall not
16 include a TNC prearranged trip, as that term is defined in article
17 forty-four-B of the vehicle and traffic law, that is subject to tax
18 under article twenty-nine-B of this chapter. In addition to what is
19 included in the definition of "receipt" in paragraph three of this
20 subdivision, receipts from the sale of transportation service subject to
21 tax include any handling, carrying, baggage, booking service, adminis-
22 trative, mark-up, additional, or other charge, of any nature, made in
23 conjunction with the transportation service. Livery service means
24 service provided by limousine, black car or other motor vehicle, with a
25 driver, but excluding (i) a taxicab, (ii) a bus, and (iii), in a city of
26 one million or more in this state, an affiliated livery vehicle, and
27 excluding any scheduled public service. Limousine means [a] any vehicle
28 with a seating capacity of up to fourteen persons, excluding the driver,
29 and any vehicle with a seating capacity of between fifteen and twenty
30 persons, excluding the driver, that has only two axles and four tires.
31 "Bus" means any motor vehicle with a seating capacity of at least
32 fifteen persons, excluding the driver, that does not otherwise qualify
33 as a limousine. Black car means a for-hire vehicle dispatched from a
34 central facility. "Affiliated livery vehicle" means a for-hire motor
35 vehicle with a seating capacity of up to six persons, including the
36 driver, other than a black car or luxury limousine, that is authorized
37 and licensed by the taxi and limousine commission of a city of one
38 million or more to be dispatched by a base station located in such a
39 city and regulated by such taxi and limousine commission; and the charg-
40 es for service provided by an affiliated livery vehicle are on the basis
41 of flat rate, time, mileage, or zones and not on a garage to garage
42 basis.
43 § 2. The tax law is amended by adding a new article 29-C to read as
44 follows:
45 ARTICLE 29-C
46 CONGESTION SURCHARGE
47 Section 1299. Definitions.
48 1299-A. Imposition of tax.
49 1299-B. Liability for surcharge.
50 1299-C. Registration.
51 1299-D. Returns and payment of surcharge.
52 1299-E. Records to be kept.
53 1299-F. Secrecy of returns and reports.
54 1299-G. Practice and procedure.
55 1299-H. Deposit and disposition of revenue.
S. 7509--C 172 A. 9509--C
1 1299-I. Cooperation by regulatory agencies.
2 § 1299. Definitions. (a) "Person" means an individual, partnership,
3 limited liability company, society, association, joint stock company,
4 corporation, estate, receiver, trustee, assignee, referee or any other
5 person acting in a fiduciary or representative capacity, whether
6 appointed by a court or otherwise, any combination of individuals and
7 any other form of unincorporated enterprise owned or conducted by two or
8 more persons.
9 (b) "Motor vehicle" shall have the same meaning as the term is defined
10 in section one hundred twenty-five of the vehicle and traffic law.
11 (c) "For-hire vehicle" means a motor vehicle, other than an ambulance
12 as defined by section one hundred-b of the vehicle and traffic law and a
13 bus as defined in paragraph thirty-four of subdivision (b) of section
14 eleven hundred one of this chapter, carrying passengers for hire.
15 (d) "Pool vehicle" means a for-hire vehicle that is available for the
16 shared provision of transportation by two or more passengers (or groups
17 of passengers) that separately request transportation and (i) are each
18 charged the same predetermined amount per ride, or (ii) are each billed
19 independently for a ride in an amount that is proportionate to the
20 transportation they receive.
21 (e) "For-hire transportation trip" means transportation provided in a
22 for-hire vehicle that is not a pool vehicle, regardless of the number of
23 stops, for which a charge is made, but shall not include transportation
24 provided by, or pursuant to a contract with, school districts, or in
25 connection with funerals.
26 (f) "Congestion zone" means the geographic area of the city of New
27 York, in the borough of Manhattan, south of and excluding 96th street.
28 (g) "Regulatory agency" means any entity in the state that regulates
29 any person or motor vehicle involved in the provision of for-hire trans-
30 portation trips, including the owners, agents and drivers of for-hire
31 vehicles.
32 § 1299-A. Imposition of tax. (a) In addition to any other tax or
33 assessment imposed by this chapter or other law, there is hereby
34 imposed, beginning on January first, two thousand nineteen, a surcharge
35 on for-hire transportation trips of two dollars and seventy-five cents
36 for each such trip that originates and terminates in the congestion
37 zone, for each such trip that originates anywhere in the state and
38 terminates within the congestion zone, for each such trip that origi-
39 nates in the congestion zone and terminates anywhere in this state, and
40 for each such trip that originates anywhere in the state, enters into
41 the congestion zone while in transit, and terminates anywhere in the
42 state. For purposes of this subsection, a for-hire transportation trip
43 shall be deemed to originate in the congestion zone when any requesting
44 passenger is picked up there (or if the billing for the ride, or any
45 portion thereof, is commenced there), and is deemed to terminate in the
46 congestion zone when any requesting passenger is dropped off there.
47 Provided however, if the for-hire transportation trip is provided by a
48 for-hire vehicle that is also subject to article twenty-nine-A of this
49 chapter, excluding a HAIL vehicle as defined by such article, the rate
50 of surcharge under this subsection shall be two dollars and fifty cents
51 for each trip.
52 (b) In addition to any other tax or assessment imposed by this chapter
53 or other law, beginning on January first, two thousand nineteen, there
54 is hereby imposed on transportation provided by pool vehicles a
55 surcharge of seventy-five cents for each person that both enters and
S. 7509--C 173 A. 9509--C
1 exits the pool vehicle in the state, and who is picked up in, dropped
2 off in, or travels through the congestion zone.
3 (c) Notwithstanding the foregoing, the surcharge imposed by this arti-
4 cle shall not apply to transportation services that are administered by
5 or on behalf of the metropolitan transportation authority, including
6 paratransit services.
7 (d) Receipts subject to tax under paragraph ten of subdivision (c) of
8 section eleven hundred five of this chapter, as well as the gross trip
9 fare of every TNC prearranged trip as those terms are defined by section
10 twelve hundred ninety-one of this chapter, shall be deemed to exclude
11 any surcharge imposed by this article.
12 § 1299-B. Liability for surcharge. (a) Notwithstanding any provision
13 of law to the contrary, any person that dispatches a motor vehicle by
14 any means that provides transportation that is subject to a surcharge
15 imposed by this article, including transportation network companies as
16 defined in article forty-four-B of the vehicle and traffic law, shall be
17 liable for the surcharge imposed by this article, except that in the
18 case of taxicab trips and HAIL vehicle trips that are also subject to
19 tax pursuant to article twenty-nine-A of this chapter, only the taxicab
20 owner or HAIL base liable for that tax shall be the person liable for
21 the surcharge imposed by this article. For purposes of this section, the
22 terms "taxicab trips," "HAIL vehicle trips," "taxicab owner," and "HAIL
23 base" shall have the same meaning as they do in section twelve hundred
24 eighty of this chapter.
25 (b) Notwithstanding any law to the contrary: (1) The surcharge imposed
26 by this article must be passed along to passengers and separately stated
27 on any receipt that is provided to such passengers. The passing along of
28 such surcharge shall not be construed by any court or administrative
29 body as the imposition of the surcharge on the person or entity that
30 pays for the for-hire transportation trip. All regulatory agencies must
31 adjust any fares that are authorized by them to include the surcharge
32 imposed by this article, and must require that any meter or other
33 instrument used in any for-hire vehicle regulated by it to calculate
34 fares be adjusted to include the surcharge.
35 (2) Neither the failure of a regulatory agency to adjust fares nor the
36 failure to adjust a meter or other instrument used in a for-hire vehicle
37 to calculate fares shall relieve any person liable for the surcharge
38 imposed by this article from the obligation to pay such surcharge.
39 § 1299-C. Registration. (a) Every person liable for the surcharge
40 imposed by this article shall file with the commissioner a properly
41 completed application for a certificate of registration, in a form
42 prescribed by the commissioner. Such application shall be accompanied by
43 a fee of one dollar and fifty cents, and shall set forth the name and
44 address of the registrant, and any other information that the commis-
45 sioner may require. Notwithstanding the forgoing, any person liable for
46 a surcharge imposed by this article that will incur such liability no
47 more than one time in any single calendar month shall not be subject to
48 the provisions of this paragraph.
49 (b) Except as otherwise provided in this section, the commissioner
50 shall issue a certificate of registration to each person that applies
51 for one for a specified term of not less than three years. Any certif-
52 icate of registration referred to in this paragraph shall be subject to
53 renewal in accordance with rules promulgated by the commissioner, and
54 upon the payment of a fee of one dollar and fifty cents. Whether or not
55 such certificate of registration is issued for a specified term, it
56 shall be subject to suspension or revocation as provided for in this
S. 7509--C 174 A. 9509--C
1 section. Each certificate shall state the registrant, the registrant's
2 taxpayer ID number, and vehicle (or vehicles) it is applicable to.
3 Certificates of registration issued pursuant to this article shall be
4 non-assignable and non-transferable, and shall be surrendered to the
5 commissioner immediately upon the registrant's ceasing to do business at
6 the address provided in its application, unless the registrant amends
7 its certificate of registration in accordance with rules promulgated by
8 the commissioner. All registrants must notify the commissioner of chang-
9 es to any of the information stated on their certificate of registra-
10 tion, including vehicle changes, if any, on a calendar quarterly basis,
11 and shall amend their certificates of registration accordingly.
12 (c) (1) The commissioner may refuse to issue a certificate of regis-
13 tration to a person, or may suspend or revoke a certificate of registra-
14 tion that was issued to a person, pursuant to this section upon finding
15 that: (i) such person failed to pay any monies that are finally deter-
16 mined to be due for any tax or imposition that is administered by the
17 commissioner; (ii) such person failed to file any report or return that
18 is due from it under this chapter; (iii) such person willfully filed a
19 false report, return or other document due under this chapter; (iv) such
20 person willfully violated any provision of this article, or any rule or
21 regulation of the commissioner promulgated under this article; or (v) a
22 certificate of registration issued pursuant to this section to such
23 person, or to any business or entity under control of such person, or
24 that is subject to substantially the same ownership, direction or
25 control of such person, has been revoked or suspended within one year
26 from the date on which a certificate of registration is filed.
27 (2) A notice of proposed revocation, suspension or refusal to issue
28 shall be given to the person that applies for a certificate of registra-
29 tion pursuant to this section in the manner prescribed for a notice of
30 deficiency in subsection (a) of section one thousand eighty-one of this
31 chapter, and except as otherwise provided herein, all the provisions of
32 article twenty-seven of this chapter applicable to a notice of deficien-
33 cy shall apply to a notice issued pursuant to this paragraph, insofar as
34 such provisions can be made applicable to such notice, and with such
35 modifications as may be necessary in order to adapt the language of such
36 provisions to the notice authorized by this paragraph. All notices of
37 proposed revocation, suspension or refusal to issue shall contain a
38 statement advising the person to whom it is issued that the suspension,
39 revocation or refusal to issue may be challenged through a hearing proc-
40 ess and that the petition for such challenge must be filed with the
41 division of tax appeals within ninety days after the giving of such
42 notice.
43 (3) In the case of a proposed revocation or suspension, notice of such
44 must be given to a person within three years from the date of the act or
45 omission described in paragraph one of this subdivision, except that in
46 the case of acts involving falsity or fraud, such notice may be issued
47 at any time.
48 (4) In any of the foregoing instances where the commissioner may
49 suspend or revoke or refuse to issue a certificate of registration, the
50 commissioner may condition the retention or issuance of a certificate of
51 registration upon the filing of a bond or the deposit of tax in the
52 manner provided in paragraph two or three of subdivision (e) of section
53 eleven hundred thirty-seven of this chapter.
54 (d) If the commissioner considers it necessary for the proper adminis-
55 tration of the surcharge imposed by this article, he or she may require
56 every person who holds a certificate of registration issued pursuant to
S. 7509--C 175 A. 9509--C
1 this section to apply for a new certificate of registration in such form
2 and at such time as the commissioner may prescribe, and to surrender
3 each previously issued certificate of registration. The commissioner may
4 require such filing and such surrender not more often than once every
5 three years. Upon the filing of an application for a new certificate of
6 registration and the surrender of all previous such certificates, the
7 commissioner shall issue, within such time as the commissioner may
8 prescribe, a new certificate of registration, without charge, to each
9 registrant.
10 § 1299-D. Returns and payment of surcharge. (a) Every person liable
11 for the surcharge imposed by this article shall file a return with the
12 commissioner on a monthly basis. Each return shall show the number of
13 for-hire transportation trips, or the number of pool vehicle passengers,
14 subject to the surcharge imposed by this article in the month for which
15 the return is filed, along with such other information as the commis-
16 sioner may require. The returns required by this section shall be filed
17 within twenty days after the end of the month covered thereby. If the
18 commissioner deems it necessary to ensure the payment of the surcharge
19 imposed by this article, he or she may require returns to be made for
20 shorter periods than prescribed by the foregoing provisions of this
21 section, and upon such dates as may be specified. The form of returns
22 shall be prescribed by the commissioner and shall contain such informa-
23 tion as the commissioner may deem necessary for the proper adminis-
24 tration of this article. The commissioner may require that returns be
25 filed electronically.
26 (b) Every person liable for the surcharge imposed by this article
27 shall, at the time of filing such return, pay to the commissioner the
28 total amount of all surcharges due under this article. Such amount shall
29 be due and payable on the date specified for the filing of the return
30 for such period, without regard to whether a return is filed, or whether
31 the return that is filed correctly shows the correct number of for-hire
32 trips are subject the surcharge, or the correct surcharge amount due
33 thereon. The commissioner may require that the surcharge be paid elec-
34 tronically.
35 (c) In addition to any other penalty or interest provided for under
36 this article or other law, and unless it is shown that such failure is
37 due to reasonable cause and not due to willful neglect, any person
38 liable for the surcharge imposed by this article that fails to pay such
39 surcharge when due shall be liable for a penalty in an amount equal to
40 two hundred percent of the total surcharge amount that is due.
41 § 1299-E. Records to be kept. Every person liable for the surcharge
42 imposed by this article shall keep, and shall make available for review
43 upon demand by the commissioner:
44 (1) records of every trip provided or arranged by such person, or
45 provided through the use of a for-hire vehicle owned or leased by such
46 person, including all amounts paid, charged or due thereon, in such form
47 as the commissioner may require;
48 (2) true and complete copies of any records required to be kept by any
49 applicable regulatory department or agency; and
50 (3) such other records and information as the commissioner may require
51 to perform his or her duties under this article.
52 § 1299-F. Secrecy of returns and reports. (a) Except in accordance
53 with proper judicial order or as otherwise provided by law, it shall be
54 unlawful for the commissioner, any officer or employee of the depart-
55 ment, any person engaged or retained by the department on an independent
56 contract basis, or any person who in any manner may acquire knowledge of
S. 7509--C 176 A. 9509--C
1 the contents of a return or report filed with the commissioner pursuant
2 to this article, to divulge or make known in any manner any particulars
3 set forth or disclosed in any such return or report. The officers
4 charged with the custody of such returns and reports shall not be
5 required to produce any of them or evidence of anything contained in
6 them in any action or proceeding in any court, except on behalf of the
7 commissioner in an action or proceeding under the provisions of this
8 chapter, or in any other action or proceeding involving the collection
9 of a tax due under this chapter to which the state, the commissioner or
10 an agency that is authorized to permit or regulate the provision of any
11 relevant transportation is a party or a claimant, or on behalf of any
12 party to any action, proceeding or hearing under the provisions of this
13 article, when the returns or the reports or the facts shown thereby are
14 directly involved in such action, proceeding or hearing, in any of which
15 events the court, or in the case of a hearing, the division of tax
16 appeals, may require the production of, and may admit in evidence so
17 much of said returns or reports or of the facts shown thereby as are
18 pertinent to the action or proceeding and no more. Nothing herein shall
19 be construed, however, to prohibit the commissioner, in his or her
20 discretion, from allowing the inspection or delivery of a certified copy
21 of any return or report filed under this article, or from providing any
22 information contained in any such return or report, by or to a duly
23 authorized officer or employee of the comptroller; nor to prohibit the
24 inspection or delivery of a certified copy of any return or report filed
25 under this article, or the provision of any information contained there-
26 in, by or to the attorney general or other legal representatives of the
27 state when an action shall have been recommended or commenced pursuant
28 to this chapter in which such returns or reports or the facts shown
29 thereby are directly involved; nor to prohibit the commissioner from
30 providing or certifying to the division of budget or the comptroller the
31 total number of returns or reports filed under this article in any
32 reporting period and the total collections received therefrom; nor to
33 prohibit the delivery to a person liable for the surcharge imposed by
34 this article, or a duly authorized representative of such, a certified
35 copy of any return or report filed by such person pursuant to this arti-
36 cle, nor to prohibit the publication of statistics so classified as to
37 prevent the identification of particular returns or reports and the
38 items thereof; nor to prohibit the disclosure, in such manner as the
39 commissioner deems appropriate, of the names and other appropriate iden-
40 tifying information of those persons required to pay the surcharge
41 imposed by this article.
42 (b) Notwithstanding the provisions of subdivision (a) of this section,
43 the commissioner may permit the secretary of the treasury of the United
44 States or such secretary's delegate, or the authorized representative of
45 either such officer, to inspect any return filed under this article, or
46 may furnish to such officer or such officer's authorized representative
47 an abstract of any such return or supply such person with information
48 concerning an item contained in any such return, or disclosed by any
49 investigation of liability under this article, but such permission shall
50 be granted or such information furnished only if the laws of the United
51 States grant substantially similar privileges to the commissioner or
52 officer of this state charged with the administration of the surcharge
53 imposed by this article, and only if such information is to be used for
54 purposes of tax administration only; and provided further the commis-
55 sioner may furnish to the commissioner of internal revenue or such
56 commissioner's authorized representative such returns filed under this
S. 7509--C 177 A. 9509--C
1 article and other tax information, as such commissioner may consider
2 proper, for use in court actions or proceedings under the internal
3 revenue code, whether civil or criminal, where a written request there-
4 for has been made to the commissioner by the secretary of the treasury
5 of the United States or such secretary's delegate, provided the laws of
6 the United States grant substantially similar powers to the secretary of
7 the treasury of the United States or his or her delegate. Where the
8 commissioner has so authorized use of returns and other information in
9 such actions or proceedings, officers and employees of the department
10 may testify in such actions or proceedings in respect to such returns or
11 other information.
12 (c) (1) Any officer or employee of the state who willfully violates
13 the provisions of subdivision (a) of this section shall be dismissed
14 from office and be incapable of holding any public office for a period
15 of five years thereafter.
16 (2) Cross-reference: For criminal penalties, see article thirty-seven
17 of this chapter.
18 § 1299-G. Practice and procedure. The provisions of article twenty-
19 seven of this chapter shall apply with respect to the administration of
20 and procedure with respect to the surcharge imposed by this article in
21 the same manner and with the same force and effect as if the language of
22 such article twenty-seven had been incorporated in full into this arti-
23 cle and had expressly referred to the surcharge imposed by this article,
24 except to the extent that any such provision is either inconsistent with
25 a provision of this article or is not relevant to this article.
26 § 1299-H. Deposit and disposition of revenue. (a) Any surcharge,
27 interest, and penalties collected or received by the commissioner shall
28 be deposited daily with such responsible banks, banking houses or trust
29 companies, as may be designated by the comptroller, to the credit of the
30 comptroller in trust for the metropolitan transportation authority. An
31 account may be established in one or more of such depositories. Such
32 deposits will be kept separate and apart from all other money in the
33 possession of the comptroller. The comptroller shall require adequate
34 security from all such depositories. Of the total revenue collected or
35 received under this article, the comptroller shall retain such amount as
36 the commissioner may determine to be necessary for refunds under this
37 article. The commissioner is authorized and directed to deduct from the
38 amounts it receives under this article, before deposit into the trust
39 accounts designated by the comptroller, a reasonable amount necessary to
40 effectuate refunds of appropriations of the department to reimburse the
41 department for the costs incurred to administer, collect and distribute
42 the surcharge, interest, and penalties imposed by this article.
43 (b) On or before the twelfth day of each month, after reserving such
44 amount for such refunds and deducting such amounts for such costs, as
45 provided for in subdivision (a) of this section, the commissioner shall
46 certify to the comptroller the amount of revenues so received during the
47 prior month as a result of the surcharge, interest and penalties so
48 imposed. Notwithstanding any provision of law to the contrary, after
49 deducting the amounts specified in the previous sentence, the first
50 three hundred sixty-two million dollars collected or received in calen-
51 dar year two thousand nineteen, the first three hundred one million
52 dollars collected or received in calendar year two thousand twenty, and
53 the first three hundred million dollars collected or received in each
54 calendar year thereafter, shall be deposited by the comptroller, without
55 appropriation, pursuant to subdivision (c) of this section. The next
56 fifty million dollars collected or received in calendar year two thou-
S. 7509--C 178 A. 9509--C
1 sand nineteen, and in each year thereafter, in excess of funds collected
2 and deposited pursuant to subdivision (c) of this section, shall be
3 deposited by the comptroller, without appropriation, pursuant to subdi-
4 vision (d) of this section, provided, however, that any uncommitted fund
5 balance at the end of each calendar year through the approval process of
6 subdivision three of section twelve hundred seventy-i of the public
7 authorities law shall be transferred on the last business day of the
8 calendar year by the metropolitan transportation authority from the
9 outer borough transportation account to the general transportation
10 account of the New York city transportation assistance fund created by
11 section twelve hundred seventy-i of the public authorities law. Any
12 amounts collected or received, in any year, that are in excess of the
13 amounts deposited pursuant to subdivisions (c) and (d) of this section,
14 shall be deposited by the comptroller, without appropriation, pursuant
15 to subdivision (e) of this section.
16 (c) The amount of revenues so certified shall be paid over by the
17 fifteenth business day of each succeeding month from such account, with-
18 out appropriation, into the subway action plan account of the New York
19 city transportation assistance fund established pursuant to section
20 twelve hundred seventy-i of the public authorities law.
21 (d) The amount of revenues so certified that are in excess of the
22 amounts deposited as provided in subdivision (c) of this section, shall
23 be paid over by the fifteenth business day of each succeeding month from
24 such account, without appropriation, into the outer borough transporta-
25 tion account of the New York city transportation assistance fund estab-
26 lished pursuant to section twelve hundred seventy-i of the public
27 authorities law.
28 (e) The amount of revenues so certified that are in excess of the
29 amounts deposited as provided in subdivisions (c) and (d) of this
30 section, shall be paid over by the fifteenth business day of each
31 succeeding month from such account, without appropriation, into the
32 general transportation account of the New York city transportation
33 assistance fund established pursuant to section twelve hundred seventy-i
34 of the public authorities law.
35 (f) Notwithstanding any provision of law to the contrary, any
36 surcharge imposed by this article that is paid in connection with trans-
37 portation provided to persons eligible for medical assistance who are
38 transported pursuant to section three hundred sixty-five-h of the social
39 services law shall be transferred on a quarterly basis from the account
40 specified in paragraph (a) of this section to the Medicaid management
41 information system escrow fund. The commissioner of health shall collect
42 the Medicaid transportation data necessary to determine an amount to be
43 transferred each quarter; provided that such amount shall be reconciled
44 in the subsequent quarter to reflect actual Medicaid surcharge expendi-
45 tures; and further provided that any difference between the amount
46 transferred and the reconciled amount shall be added to or subtracted
47 from the amount transferred in the following quarter.
48 § 1299-I. Cooperation by regulatory agencies. All regulatory agencies
49 shall cooperate with and assist the commissioner to effectuate the
50 purposes of this article and the commissioner's responsibilities here-
51 under. Such cooperation shall include obtaining, furnishing, and timely
52 updating current, complete and accurate names, addresses and all other
53 information concerning: (1) every for-hire vehicle owner, operator, and
54 driver of for-hire vehicles licensed or permitted by such licensing
55 agency; (2) every agent of such person, if any; and (3) any other person
56 or entity that is licensed or permitted by such licensing agency. Such
S. 7509--C 179 A. 9509--C
1 cooperation shall also include furnishing to the commissioner all writ-
2 ten, computerized, automated or electronic records in the regulatory
3 agency's possession, or in the possession of any of its agents, instru-
4 mentalities, contractors, or any other person authorized or required to
5 obtain or possess such records or information, that account for any
6 transportation and operation for hire provided by a licensed or permit-
7 ted person or entity. Such information shall be provided to the commis-
8 sioner without cost, and in a format prescribed by the commissioner.
9 § 3. Section 1825 of the tax law, as amended by section 20 of part AAA
10 of chapter 59 of the laws of 2017, is amended to read as follows:
11 § 1825. Violation of secrecy provisions of the tax law.--Any person
12 who violates the provisions of subdivision (b) of section twenty-one,
13 subdivision one of section two hundred two, subdivision eight of section
14 two hundred eleven, subdivision (a) of section three hundred fourteen,
15 subdivision one or two of section four hundred thirty-seven, section
16 four hundred eighty-seven, subdivision one or two of section five
17 hundred fourteen, subsection (e) of section six hundred ninety-seven,
18 subsection (a) of section nine hundred ninety-four, subdivision (a) of
19 section eleven hundred forty-six, section twelve hundred eighty-seven,
20 section twelve hundred ninety-six, section twelve hundred ninety-nine-F,
21 subdivision (a) of section fourteen hundred eighteen, subdivision (a) of
22 section fifteen hundred eighteen, subdivision (a) of section fifteen
23 hundred fifty-five of this chapter, and subdivision (e) of section
24 11-1797 of the administrative code of the city of New York shall be
25 guilty of a misdemeanor.
26 § 4. The public authorities law is amended by adding a new section
27 1270-i to read as follows:
28 § 1270-i. New York city transportation assistance fund. 1. The author-
29 ity shall create and establish a fund to be known as the "New York city
30 transportation assistance fund" which shall be kept separate from and
31 shall not be commingled with any other moneys of the authority. The New
32 York city transportation assistance fund shall consist of three separate
33 accounts: (i) the "subway action plan account"; (ii) the "outer borough
34 transportation account"; and (iii) the "general transportation account".
35 The authority shall make deposits in the subway action plan account of
36 the moneys received by it pursuant to the provisions of subdivision (c)
37 of section twelve hundred ninety-nine-H of the tax law in accordance
38 with the provisions thereof, shall make deposits in the outer borough
39 transportation account of the moneys received by it pursuant to the
40 provisions of subdivision (d) of section twelve hundred ninety-nine-H of
41 the tax law in accordance with the provisions thereof, and shall make
42 deposits in the general transportation account of the moneys received by
43 it pursuant to the provisions of subdivision (e) of section twelve
44 hundred ninety-nine-H of the tax law in accordance with the provisions
45 thereof, and pursuant to the provisions of section eleven hundred
46 eleven-C of vehicle and traffic law.
47 2. Moneys in the subway action plan account shall be used for the
48 exclusive purpose of funding the operating and capital costs of the
49 metropolitan transportation authority's New York city subway action
50 plan. Such funds may be used for infrastructure including construction,
51 reconstruction, reconditioning and preservation of transportation
52 systems, facilities and equipment, acquisition of property, and for
53 operating costs including personal services, non-personal services,
54 fringe benefits, and contractual services. Funds may also be used to pay
55 or to reimburse the authority for its payment of debt service and
56 reserve requirements on that portion of authority bonds and notes issued
S. 7509--C 180 A. 9509--C
1 by the authority for capital costs of the metropolitan transportation
2 authority's New York city subway action plan.
3 3. Moneys in the outer borough transportation account shall be used
4 for the exclusive purpose of funding the operating and capital costs of
5 metropolitan transportation authority facilities, equipment and services
6 in the counties of Bronx, Kings, Queens and Richmond, and any projects
7 improving transportation connections from such counties to New York
8 County. Such funds may be used for infrastructure including
9 construction, reconstruction, reconditioning and preservation of trans-
10 portation systems, facilities and equipment, acquisition of property,
11 and for operating costs including personal services, non-personal
12 services, fringe benefits, and contractual services. Funds may also be
13 used to fund a toll reduction program for any crossings under the juris-
14 diction of the metropolitan transportation authority or its subsidiaries
15 or affiliates. Funds may also be used to pay or to reimburse the
16 authority for its payment of debt service and reserve requirements on
17 that portion of authority bonds and notes that have been issued by the
18 authority specifically for the authorized purpose of this account.
19 Notwithstanding any law to the contrary, final approval of the use of
20 any funds paid into the outer borough transportation account shall be
21 unanimously approved by three members of the Metropolitan Transportation
22 Authority Capital Program Review Board, established pursuant to section
23 twelve hundred sixty-nine-a of this title so designated pursuant to this
24 subdivision. For purposes of such final approvals the three voting
25 members are: the member appointed upon recommendation by the temporary
26 president of the senate; the member appointed upon recommendation of
27 speaker of the assembly; and the member appointed by the governor.
28 4. Moneys in the general transportation account shall be used for
29 funding the operating and capital costs of the metropolitan transporta-
30 tion authority. Such funds may be used for infrastructure including
31 construction, reconstruction, reconditioning and preservation of trans-
32 portation systems, facilities and equipment, acquisition of property,
33 and for operating costs including personal services, non-personal
34 services, fringe benefits, and contractual services. Funds may also be
35 used to pay or to reimburse the authority for its payment of debt
36 service and reserve requirements on that portion of authority bonds and
37 notes that have been issued by the authority specifically for the
38 purposes of this account.
39 5. Any revenues deposited in the subway action plan account, the outer
40 borough transportation account, or the general transportation account
41 pursuant to subdivision one of this section shall be used exclusively
42 for the purposes described, respectively, in subdivisions two, three,
43 and four of this section. Such revenues shall only supplement and shall
44 not supplant any federal, state, or local funds expended by the metro-
45 politan transportation authority, such authority's affiliates or subsid-
46 iaries for such respective purposes.
47 6. Any revenues deposited into the New York city transportation
48 assistance fund pursuant to subdivision one of this section shall not be
49 diverted into the general fund of the state, any other fund established
50 by the chapter of the laws of two thousand eighteen which added this
51 subdivision, any other fund maintained for the support of any other
52 governmental purpose, or for any other purpose not authorized by subdi-
53 visions two, three and four of this section.
54 7. The authority shall report on the receipt and uses of all funds
55 received by the New York city transportation assistance fund, and in
56 each of its accounts, to the director of the budget, the temporary pres-
S. 7509--C 181 A. 9509--C
1 ident of the senate, and the speaker of the assembly, on an annual basis
2 no later than the first day of February.
3 § 5. The public authorities law is amended by adding a new section
4 1279-d to read as follows:
5 § 1279-d. Supplemental revenue reporting program. 1. On or before
6 January first, two thousand nineteen, the authority shall develop a
7 supplemental revenue reporting program. Such program shall provide a
8 detailed accounting of the amount spent from supplemental revenues on
9 actions, measures or projects undertaken to reduce major incidents that
10 have been found to cause delays to the New York city subway system,
11 including but not limited to: track incidents; signal failure; persons
12 on the track; police and medical activity; structural and electrical
13 problems; and broken traincar equipment. The information described in
14 this subdivision, including the spending details and the associated
15 category of major incident, shall be updated quarterly and be prominent-
16 ly posted together on the authority's website.
17 2. Definitions. For purposes of this section, "supplemental revenues"
18 shall include any funds appropriated by the state or the city of New
19 York to support the NYC subway action plan approved by the board of the
20 authority and any revenues received pursuant to section twelve hundred
21 ninety-nine-H of the tax law.
22 § 6. Section 1111-c of the vehicle and traffic law, as added by
23 section 9 of part II of chapter 59 of the laws of 2010, paragraphs 1 and
24 4 of subdivision (a), subdivision (b), paragraphs 3, 4, 5 and 6 of
25 subdivision (c) and subdivision (e) as amended by chapter 239 of the
26 laws of 2015, is amended to read as follows:
27 § 1111-c. Owner liability for failure of operator to comply with bus
28 lane restrictions. (a) 1. Notwithstanding any other provision of law,
29 the city of New York is hereby authorized and empowered to establish a
30 bus rapid transit program imposing monetary liability on the owner of a
31 vehicle for failure of an operator thereof to comply with bus lane
32 restrictions in such city in accordance with the provisions of this
33 section. The New York city department of transportation or applicable
34 mass transit agency, for purposes of the implementation of such program,
35 shall operate bus lane photo devices only within designated bus lanes in
36 such bus rapid transit program. Such bus lane photo devices may be
37 stationary or mobile and shall be activated at locations determined by
38 such department of transportation and/or on buses selected by such
39 department of transportation in consultation with the applicable mass
40 transit agency, however, the applicable mass transit agency may also
41 install no less than fifty mobile bus lane photo devices on buses oper-
42 ating on designated bus lanes in such bus rapid transit program below
43 96th street in the borough of Manhattan, in consultation with the New
44 York city department of transportation for the purposes of this section.
45 2. Any image or images captured by bus lane photo devices shall be
46 inadmissible in any disciplinary proceeding convened by the applicable
47 mass transit agency or any subsidiary thereof and any proceeding initi-
48 ated by the department involving licensure privileges of bus operators.
49 Any mobile bus lane photo device mounted on a bus shall be directed
50 outwardly from such bus to capture images of vehicles operated in
51 violation of bus lane restrictions, and images produced by such device
52 shall not be used for any other purpose in the absence of a court order
53 requiring such images to be produced.
54 3. The city of New York shall adopt and enforce measures to protect
55 the privacy of drivers, passengers, pedestrians and cyclists whose iden-
S. 7509--C 182 A. 9509--C
1 tity and identifying information may be captured by a bus lane photo
2 device. Such measures shall include:
3 (i) utilization of necessary technologies to ensure, to the extent
4 practicable, that images produced by such bus lane photo devices shall
5 not include images that identify the driver, the passengers, or the
6 contents of the vehicle, provided, however, that no notice of liability
7 issued pursuant to this section shall be dismissed solely because an
8 image allows for the identification of the driver, the passengers or
9 other contents of a vehicle;
10 (ii) a prohibition on the use or dissemination of vehicles' license
11 plate information and other information and images captured by bus lane
12 photo devices except: (A) as required to establish liability under this
13 section or collect payment of penalties; (B) as required by court order;
14 or (C) as otherwise required by law;
15 (iii) the installation of signage at regular intervals within
16 restricted bus lanes stating that bus lane photo devices are used to
17 enforce restrictions on vehicular traffic in bus lanes; and
18 (iv) oversight procedures to ensure compliance with the aforementioned
19 privacy protection measures.
20 4. Within the city of New York, such bus lane photo devices shall only
21 be operated on designated bus lanes within the bus rapid transit program
22 and only from [7:00] 6:00 a.m. to [7:00] 10:00 p.m. Warning notices of
23 violation will be issued during the first sixty days that bus lane photo
24 devices are operated on each route in the bus rapid transit program that
25 is established after June fifteenth, two thousand fifteen.
26 (b) If the city of New York has established a bus rapid transit
27 program pursuant to subdivision (a) of this section, the owner of a
28 vehicle shall be liable for a penalty imposed pursuant to this section
29 if such vehicle was used or operated with the permission of the owner,
30 express or implied, in violation of any bus lane restrictions that apply
31 to routes within such program, and such violation is evidenced by infor-
32 mation obtained from a bus lane photo device; provided however that no
33 owner of a vehicle shall be liable for a penalty imposed pursuant to
34 this section where the operator of such vehicle has been convicted of
35 the underlying violation of any bus lane restrictions.
36 (c) For purposes of this section, the following terms shall have the
37 following meanings:
38 1. "owner" shall have the meaning provided in article two-B of this
39 chapter.
40 2. "bus lane photo device" shall mean a device that is capable of
41 operating independently of an enforcement officer and produces one or
42 more images of each vehicle at the time it is in violation of bus lane
43 restrictions.
44 3. "bus lane restrictions" shall mean restrictions on the use of
45 designated traffic lanes by vehicles other than buses imposed on routes
46 within a bus rapid transit program by local law and signs erected by the
47 department of transportation of a city that establishes such a program
48 pursuant to this section.
49 4. "Bus Rapid Transit Phase I plan" shall mean the following five bus
50 rapid transit routes as designated by the New York city department of
51 transportation: Fordham Road, First/Second Avenue, Nostrand Avenue,
52 Thirty-Fourth Street, Hylan Boulevard, and an undesignated route in the
53 borough of Queens not to exceed ten miles.
54 5. "bus rapid transit program" shall mean up to ten routes designated
55 by the New York city department of transportation in consultation with
56 the applicable mass transit agency, in addition to the Bus Rapid Transit
S. 7509--C 183 A. 9509--C
1 Phase I plan routes, that operate on designated bus lanes and that may
2 include upgraded signage, enhanced road markings, minimum bus stop spac-
3 ing, off-board fare payment, traffic signal priority for buses, and any
4 other enhancement that increases bus speed or reliability.
5 6. "designated bus lane" shall mean a lane dedicated for the exclusive
6 use of buses with the exceptions allowed under 4-12(m) and 4-08(a)(3) of
7 title 34 of the rules of the city of New York.
8 (d) A certificate, sworn to or affirmed by a technician employed by
9 the city in which the charged violation occurred, or a facsimile there-
10 of, based upon inspection of photographs, microphotographs, videotape or
11 other recorded images produced by a bus lane photo device, shall be
12 prima facie evidence of the facts contained therein. Any photographs,
13 microphotographs, videotape or other recorded images evidencing such a
14 violation shall be available for inspection in any proceeding to adjudi-
15 cate the liability for such violation pursuant to this section.
16 (e) An owner liable for a violation of a bus lane restriction imposed
17 on any route within a bus rapid transit program shall be liable for
18 monetary penalties in accordance with a schedule of fines and penalties
19 promulgated by the parking violations bureau of the city of New York;
20 provided, however, that the monetary penalty for violating a bus lane
21 restriction shall not exceed one hundred fifteen dollars; provided,
22 further, that an owner shall be liable for an additional penalty not to
23 exceed twenty-five dollars for each violation for the failure to respond
24 to a notice of liability within the prescribed time period.
25 (f) An imposition of liability pursuant to this section shall not be
26 deemed a conviction of an operator and shall not be made part of the
27 operating record of the person upon whom such liability is imposed, nor
28 shall it be used for insurance purposes in the provision of motor vehi-
29 cle insurance coverage.
30 (g) 1. A notice of liability shall be sent by first class mail to each
31 person alleged to be liable as an owner for a violation of a bus lane
32 restriction. Personal delivery to the owner shall not be required. A
33 manual or automatic record of mailing prepared in the ordinary course of
34 business shall be prima facie evidence of the facts contained therein.
35 2. A notice of liability shall contain the name and address of the
36 person alleged to be liable as an owner for a violation of a bus lane
37 restriction, the registration number of the vehicle involved in such
38 violation, the location where such violation took place including the
39 street address or cross streets, one or more images identifying the
40 violation, the date and time of such violation and the identification
41 number of the bus lane photo device which recorded the violation or
42 other document locator number.
43 3. The notice of liability shall contain information advising the
44 person charged of the manner and the time in which he or she may contest
45 the liability alleged in the notice. Such notice of liability shall also
46 contain a warning to advise the persons charged that failure to contest
47 in the manner and time provided shall be deemed an admission of liabil-
48 ity and that a default judgment may be entered thereon.
49 4. The notice of liability shall be prepared and mailed by the agency
50 or agencies designated by the city of New York, or any other entity
51 authorized by such city to prepare and mail such notification of
52 violation.
53 5. Adjudication of the liability imposed upon owners by this section
54 shall be by the New York city parking violations bureau.
55 (h) If an owner of a vehicle receives a notice of liability pursuant
56 to this section for any time period during which such vehicle was
S. 7509--C 184 A. 9509--C
1 reported to the police department as having been stolen, it shall be a
2 valid defense to an allegation of liability for a violation of a bus
3 lane restriction that the vehicle had been reported to the police as
4 stolen prior to the time the violation occurred and had not been recov-
5 ered by such time. For purposes of asserting the defense provided by
6 this subdivision it shall be sufficient that a certified copy of the
7 police report on the stolen vehicle be sent by first class mail to the
8 parking violations bureau of such city.
9 (i) 1. An owner who is a lessor of a vehicle to which a notice of
10 liability was issued pursuant to subdivision (g) of this section shall
11 not be liable for the violation of a bus lane restriction, provided
12 that:
13 (i) prior to the violation, the lessor has filed with such parking
14 violations bureau in accordance with the provisions of section two
15 hundred thirty-nine of this chapter; and
16 (ii) within thirty-seven days after receiving notice from such bureau
17 of the date and time of a liability, together with the other information
18 contained in the original notice of liability, the lessor submits to
19 such bureau the correct name and address of the lessee of the vehicle
20 identified in the notice of liability at the time of such violation,
21 together with such other additional information contained in the rental,
22 lease or other contract document, as may be reasonably required by such
23 bureau pursuant to regulations that may be promulgated for such purpose.
24 2. Failure to comply with subparagraph (ii) of paragraph one of this
25 subdivision shall render the lessor liable for the penalty prescribed in
26 this section.
27 3. Where the lessor complies with the provisions of paragraph one of
28 this subdivision, the lessee of such vehicle on the date of such
29 violation shall be deemed to be the owner of such vehicle for purposes
30 of this section, shall be subject to liability for such violation pursu-
31 ant to this section and shall be sent a notice of liability pursuant to
32 subdivision (g) of this section.
33 (j) If the owner liable for a violation of a bus lane restriction was
34 not the operator of the vehicle at the time of the violation, the owner
35 may maintain an action for indemnification against the operator.
36 (k) Nothing in this section shall be construed to limit the liability
37 of an operator of a vehicle for any violation of bus lane restrictions.
38 (l) If the city of New York adopts a bus rapid transit demonstration
39 program pursuant to subdivision (a) of this section it shall submit a
40 report on the results of the use of bus lane photo devices to the gover-
41 nor, the temporary president of the senate and the speaker of the assem-
42 bly by April first, two thousand twelve and every two years thereafter.
43 Such report shall include, but not be limited to:
44 1. a description of the locations and/or buses where bus lane photo
45 devices were used;
46 2. the total number of violations recorded on a monthly and annual
47 basis;
48 3. the total number of notices of liability issued;
49 4. the number of fines and total amount of fines paid after the first
50 notice of liability;
51 5. the number of violations adjudicated and results of such adjudi-
52 cations including breakdowns of dispositions made;
53 6. the total amount of revenue realized by such city and any partic-
54 ipating mass transit agency;
55 7. the quality of the adjudication process and its results;
56 8. the total number of cameras by type of camera;
S. 7509--C 185 A. 9509--C
1 9. the total cost to the city and the total cost to any participating
2 mass transit agency; and
3 10. a detailed report on the bus speeds, reliability, and ridership
4 before and after implementation of the bus rapid transit demonstration
5 program for each bus route, including current statistics.
6 (m) Any revenue from fines and penalties collected pursuant to this
7 section from any mobile bus lane photo devices that were authorized to
8 be installed pursuant to a chapter of the laws of two thousand eighteen
9 that added this subdivision shall be remitted by the city of New York to
10 the applicable mass transit agency on a quarterly basis to be deposited
11 in the general transportation account of the New York city transporta-
12 tion assistance fund established pursuant to section twelve hundred
13 seventy-i of the public authorities law.
14 § 7. Metropolitan transportation sustainability advisory workgroup.
15 1. There is hereby established the metropolitan transportation sustaina-
16 bility advisory workgroup (the "workgroup") which shall consist of ten
17 members, two of whom shall be appointed by the governor, two of whom
18 shall be appointed by the speaker of the assembly, two of whom shall be
19 appointed by the temporary president of the senate, one of whom shall be
20 appointed by the mayor of the city of New York, one of whom shall be
21 appointed by the chairman of the metropolitan transportation authority,
22 one of whom shall be appointed by the commissioner of the New York city
23 department of transportation and one of whom shall be appointed by the
24 commissioner of the New York state department of transportation. The
25 chair of the workgroup shall be nominated by the governor.
26 2. The advisory workgroup shall undertake a review of the actions and
27 measures that are necessary to provide safe, adequate, efficient, and
28 reliable transportation within the city of New York and the metropolitan
29 commuter transportation district within any available resources and
30 shall review and make recommendations regarding: (a) the adequacy of
31 public transportation provided by the MTA, the Metro-North Commuter
32 Railroad, the New York City Transit Authority and the Long Island Rail
33 Road, including but not limited to the reliability, sustainability, and
34 transparency on project selection; (b) sustainable funding for public
35 transportation needs; (c) motor vehicular traffic within the city of New
36 York, including, but not limited to, taxicab and for-hire vehicle trips;
37 (d) transportation strategies to advance the furtherance of environ-
38 mental goals; (e) tolling of intra-borough bridges within the city of
39 New York; (f) taxicab and for-hire vehicle trips including those origi-
40 nating and/or terminating within, or transiting, particular geographic
41 areas using publicly available information; and (g) the feasibility of a
42 reduced fare program for transportation on New York city transit author-
43 ity systems, the Long Island Rail Road and the Metro-North Commuter
44 Railroad for students attending a university, college, community
45 college, or post-secondary vocational institution, which is located
46 within the city of New York.
47 3. The advisory workgroup shall, on or before December 31, 2018, by a
48 majority vote approve and issue a final report and recommendations to
49 the governor, the temporary president of the senate, the speaker of the
50 assembly, the mayor of the city of New York, and the Metropolitan Trans-
51 portation Authority.
52 4. For the purposes of this section, the following terms shall have
53 the following meanings:
54 (a) "Metropolitan Commuter Transportation District" shall mean the
55 commuter transportation district as established by section 1262 of the
56 public authorities law;
S. 7509--C 186 A. 9509--C
1 (b) "Metropolitan transportation authority" or "MTA" shall mean the
2 corporation created by section 1263 of the public authorities law;
3 (c) "Taxicab" shall have the same meaning as such term is defined by
4 section 148-a of the vehicle and traffic law and section 19-502 of the
5 administrative code of the city of New York; and
6 (d) "For-hire vehicle" shall mean a motor vehicle, other than an ambu-
7 lance as defined by section 100-b of the vehicle and traffic law and a
8 bus as defined in paragraph 34 of subdivision (b) of section 1101 of the
9 tax law, carrying passengers for hire.
10 § 8. This act shall take effect immediately; provided that:
11 a. the amendments to section 1111-c of the vehicle and traffic law
12 made by section six of this act shall not affect the repeal of such
13 section and shall be deemed repealed therewith; and
14 b. the provisions of section seven of this act shall expire and be
15 deemed repealed April 1, 2019.
16 PART OOO
17 Section 1. The opening paragraph of subdivision (h) of section 121 of
18 chapter 261 of the laws of 1988, amending the state finance law and
19 other laws relating to the New York state infrastructure trust fund, as
20 amended by section 1 of part CCC of chapter 59 of the laws of 2017, is
21 amended to read as follows:
22 The provisions of sections sixty-two through sixty-six of this act
23 [shall expire April fifteenth, two thousand eighteen, provided, however,
24 that if the statewide disparity study regarding the participation of
25 minority and women-owned business enterprises in state contracts
26 required pursuant to subdivision one of section three hundred twelve-a
27 of the executive law is completed and delivered to the governor and the
28 legislature on or before June thirtieth, two thousand seventeen, then
29 the provisions of sections sixty-two through sixty-six of this act]
30 shall expire on December thirty-first, two thousand [eighteen] nineteen,
31 except that:
32 § 2. This act shall take effect immediately.
33 PART PPP
34 Section 1. Short title. This act shall be known and may be cited as
35 the "New York city housing authority emergency management act".
36 § 2. The public housing law is amended by adding a new section 402-d
37 to read as follows:
38 § 402-d. The governor may issue an executive order, pursuant to arti-
39 cle two-B of the executive law and subject to the availability of a
40 state appropriation, which shall govern the examination and remediation
41 of conditions, including the construction or reconstruction as may be
42 required, of residential properties owned by the authority and the
43 development and execution of a plan to remediate such conditions.
44 § 3. This act shall take effect immediately.
45 PART QQQ
46 Section 1. This act shall be known and may be cited as the "New York
47 city BQE Design-Build act".
48 § 2. For the purposes of this act:
S. 7509--C 187 A. 9509--C
1 (a) "Authorized entity" shall mean the New York city department of
2 design and construction, and the New York city department of transporta-
3 tion.
4 (b) "Best value" shall mean the basis for awarding contracts for
5 services to a proposer that optimizes quality, cost and efficiency,
6 price and performance criteria, which may include, but is not limited
7 to:
8 (1) The quality of the proposer's performance on previous projects;
9 (2) The timeliness of the proposer's performance on previous projects;
10 (3) The level of customer satisfaction with the proposer's performance
11 on previous projects;
12 (4) The proposer's record of performing previous projects on budget
13 and ability to minimize cost overruns;
14 (5) The proposer's ability to limit change orders;
15 (6) The proposer's ability to prepare appropriate project plans;
16 (7) The proposer's technical capacities;
17 (8) The individual qualifications of the proposer's key personnel;
18 (9) The proposer's ability to assess and manage risk and minimize risk
19 impact;
20 (10) The proposer's financial capability;
21 (11) The proposer's ability to comply with applicable requirements,
22 including the provisions of articles 145, 147 and 148 of the education
23 law;
24 (12) The proposer's past record of compliance with federal, state and
25 local laws, rules, licensing requirements, where applicable, and execu-
26 tive orders, including but not limited to compliance with the labor law
27 and other applicable labor and prevailing wage laws, article 15-A of the
28 executive law, and any other applicable laws concerning minority- and
29 women-owned business enterprise participation;
30 (13) The proposer's record of complying with existing labor standards,
31 maintaining harmonious labor relations, and protecting the health and
32 safety of workers and payment of wages above any locally-defined living
33 wage; and
34 (14) A quantitative factor to be used in evaluation of bids or offers
35 for awarding of contracts for bidders or offerers that are certified as
36 minority- or women-owned business enterprises pursuant to article 15-A
37 of the executive law, and certified pursuant to local law as minority-
38 or women-owned business enterprises. Where an agency identifies a quan-
39 titative factor pursuant to this paragraph, the agency must specify that
40 businesses certified as minority- or women-owned business enterprises
41 pursuant to article 15-A of the executive law as well as those certified
42 as minority- or women-owned business enterprises or pursuant to section
43 1304 of the New York City charter are eligible to qualify for such
44 factor. Nothing in this paragraph shall be construed as a requirement
45 that such businesses be concurrently certified as minority- or women-
46 owned business enterprises under both article 15-A of the executive law
47 and section 1304 of the New York City charter to qualify for such quan-
48 titative factors. Such basis shall reflect, wherever possible, objec-
49 tive and quantifiable analysis.
50 (c) "Cost plus" shall mean compensating a contractor for the cost to
51 complete a contract by reimbursing actual costs for labor, equipment and
52 materials plus an additional amount for overhead and profit.
53 (d) "Design-build contract" shall mean a contract for the design and
54 construction of a public work with a single entity, which may be a team
55 comprised of separate entities.
S. 7509--C 188 A. 9509--C
1 (e) "Project labor agreement" shall have the meaning set forth in
2 subdivision 1 of section 222 of the labor law. A project labor agreement
3 shall require participation in apprentice training programs in accord-
4 ance with paragraph (e) of subdivision 2 of such section.
5 (f) "Public work" shall mean a public work in the city of New York
6 related to the following, and shall refer to this public work; Brooklyn
7 Queens Expressway, from the vicinity of Atlantic avenue to the vicinity
8 of Sands street in Kings county.
9 § 3. Any contract for a public work undertaken pursuant to a project
10 labor agreement in accordance with section 222 of the labor law may be a
11 design-build contract in accordance with this act.
12 § 4. Notwithstanding any general, special or local law, rule or regu-
13 lation to the contrary, including but not limited to article 5-A of the
14 general municipal law and in conformity with the requirements of this
15 act, for any public work that has an estimated cost of not less than ten
16 million dollars and is undertaken pursuant to a project labor agreement
17 in accordance with section 222 of the labor law, an authorized entity
18 charged with awarding a contract for public work may use the alternative
19 delivery method referred to as design-build contracts.
20 (a) A contractor selected by such authorized entity to enter into a
21 design-build contract shall be selected through a two-step method, as
22 follows:
23 (1) Step one. Generation of a list of responding entities that have
24 demonstrated the general capability to perform the design-build
25 contract. Such list shall consist of a specified number of responding
26 entities, as determined by an authorized entity, and shall be generated
27 based upon the authorized entity's review of responses to a publicly
28 advertised request for qualifications. The authorized entity's request
29 for qualifications shall include a general description of the public
30 work, the maximum number of responding entities to be included on the
31 list, the selection criteria to be used and the relative weight of each
32 criteria in generating the list. Such selection criteria shall include
33 the qualifications and experience of the design and construction team,
34 organization, demonstrated responsibility, ability of the team or of a
35 member or members of the team to comply with applicable requirements,
36 including the provisions of articles 145, 147, and 148 of the education
37 law, past record of compliance with the labor law, and such other quali-
38 fications the authorized entity deems appropriate, which may include but
39 are not limited to project understanding, financial capability and
40 record of past performance. The authorized entity shall evaluate and
41 rate all responding entities to the request for qualifications. Based
42 upon such ratings, the authorized entity shall list the responding enti-
43 ties that shall receive a request for proposals in accordance with para-
44 graph two of this subdivision. To the extent consistent with applicable
45 federal law, the authorized entity shall consider, when awarding any
46 contract pursuant to this section, the participation of: (i) responding
47 entities that are certified as minority- or women-owned business enter-
48 prises pursuant to article 15-A of the executive law, or certified
49 pursuant to local law as minority- or women-owned business enterprises;
50 and (ii) small business concerns identified pursuant to subdivision (b)
51 of section 139-g of the state finance law.
52 (2) Step two. Selection of the proposal which is the best value to the
53 authorized entity. The authorized entity shall issue a request for
54 proposals to the responding entities listed pursuant to paragraph one of
55 this subdivision. If such a responding entity consists of a team of
56 separate entities, the entities that comprise such a team must remain
S. 7509--C 189 A. 9509--C
1 unchanged from the responding entity as listed pursuant to paragraph one
2 of this subdivision unless otherwise approved by the authorized entity.
3 The request for proposals shall set forth the public work's scope of
4 work, and other requirements, as determined by the authorized entity,
5 which may include separate goals for work under the contract to be
6 performed by businesses certified as minority- or women-owned business
7 enterprises pursuant to article 15-A of the executive law, or certified
8 pursuant to local law as minority- or women-owned business enterprises.
9 The request for proposals shall also specify the criteria to be used to
10 evaluate the responses and the relative weight of each of such criteria.
11 Such criteria shall include the proposal's cost, the quality of the
12 proposal's solution, the qualifications and experience of the proposer,
13 and other factors deemed pertinent by the authorized entity, which may
14 include, but shall not be limited to, the proposal's manner and schedule
15 of project implementation, the proposer's ability to complete the work
16 in a timely and satisfactory manner, maintenance costs of the completed
17 public work, maintenance of traffic approach, and community impact. Any
18 contract awarded pursuant to this act shall be awarded to a responsive
19 and responsible proposer, which, in consideration of these and other
20 specified criteria deemed pertinent, offers the best value, as deter-
21 mined by the authorized entity. The request for proposals shall include
22 a statement that proposers shall designate in writing those portions of
23 the proposal that contain trade secrets or other proprietary information
24 that are to remain confidential; that the material designated as confi-
25 dential shall be readily separable from the proposal. Nothing in this
26 subdivision shall be construed to prohibit the authorized entity from
27 negotiating final contract terms and conditions including cost. All
28 proposals submitted shall be scored according to the criteria listed in
29 the request for proposals and such final scores shall be published on
30 the authorized entity's website.
31 (b) An authorized entity awarding a design-build contract to a
32 contractor offering the best value may but shall not be required to use
33 the following types of contracts:
34 (1) A cost-plus not to exceed guaranteed maximum price form of
35 contract in which the authorized entity shall be entitled to monitor and
36 audit all costs. In establishing the schedule and process for determin-
37 ing a guaranteed maximum price, the contract between the authorized
38 entity and the contractor shall:
39 (i) Describe the scope of the work and the cost of performing such
40 work,
41 (ii) Include a detailed line item cost breakdown,
42 (iii) Include a list of all drawings, specifications and other infor-
43 mation on which the guaranteed maximum price is based,
44 (iv) Include the dates of substantial and final completion on which
45 the guaranteed maximum price is based, and
46 (v) Include a schedule of unit prices; or
47 (2) A lump sum contract in which the contractor agrees to accept a set
48 dollar amount for a contract which comprises a single bid without
49 providing a cost breakdown for all costs such as for equipment, labor,
50 materials, as well as such contractor's profit for completing all items
51 of work comprising the public work.
52 § 5. Any contract entered into pursuant to this act shall include a
53 clause requiring that any professional services regulated by articles
54 145, 147 and 148 of the education law shall be performed and stamped and
55 sealed, where appropriate, by a professional licensed in accordance with
56 the appropriate articles.
S. 7509--C 190 A. 9509--C
1 § 6. Construction with respect to each contract entered into by an
2 authorized entity pursuant to this act shall be deemed a "public work"
3 to be performed in accordance with the provisions of article 8 of the
4 labor law, as well as subject to sections 200, 240, 241 and 242 of such
5 law and enforcement of prevailing wage requirements pursuant to applica-
6 ble law or, for projects or public works receiving federal aid, applica-
7 ble federal requirements for prevailing wage. Any contract entered into
8 pursuant to this act shall include a clause requiring the selected
9 design builder to obligate every tier of contractor working on the
10 public work to comply with the project labor agreement referenced in
11 section three of this act, and shall include project labor agreement
12 compliance monitoring and enforcement provisions consistent with the
13 applicable project labor agreement.
14 § 7. Each contract entered into by an authorized entity pursuant to
15 this act shall comply with the objectives and goals with regard to
16 minority- and women-owned business enterprises pursuant to, as applica-
17 ble, section 6-129 of the administrative code of the city of New York,
18 or, for projects or public works receiving federal aid, applicable
19 federal requirements for disadvantaged business enterprises or minority-
20 and women-owned business enterprises.
21 § 8. Public works undertaken by an authorized entity pursuant to this
22 act shall be subject to the requirements of article 8 of the environ-
23 mental conservation law, and, where applicable, the requirements of the
24 national environmental policy act.
25 § 9. (a) Notwithstanding any provision of law to the contrary, all
26 rights or benefits, including terms and conditions of employment, and
27 protection of civil service and collective bargaining status of all
28 employees of authorized entities solely in connection with the public
29 works identified in subdivision (f) of section two of this act, shall be
30 preserved and protected.
31 (b) Nothing in this act shall result in the: (1) displacement of any
32 currently employed worker or loss of position (including partial
33 displacement such as a reduction in the hours of non-overtime work,
34 wages or employment benefits), or result in the impairment of existing
35 collective bargaining agreements; and (2) transfer of existing duties
36 and functions related to maintenance and operations currently performed
37 by existing employees of authorized entities to a contractor.
38 (c) Employees of authorized entities using design-build contracts
39 serving in positions in newly created titles shall be assigned to the
40 appropriate bargaining unit. Nothing contained in this act shall be
41 construed to affect: (1) the existing rights of employees of such enti-
42 ties pursuant to an existing collective bargaining agreement, (2) the
43 existing representational relationships among employee organizations
44 representing employees of such entities, or (3) the bargaining relation-
45 ships between such entities and such employee organizations.
46 § 10. The submission of a proposal or responses or the execution of a
47 design-build contract pursuant to this act shall not be construed to be
48 a violation of section 6512 of the education law.
49 § 11. Nothing contained in this act shall limit the right or obli-
50 gation of any authorized entity to comply with the provisions of any
51 existing contract or to award contracts as otherwise provided by law.
52 § 12. For any design-build contract for a public work defined by
53 subdivision (f) of section two of this act, the City of New York or its
54 respective departments shall receive approval from the Commissioner of
55 New York State Department of Transportation before any request for qual-
S. 7509--C 191 A. 9509--C
1 ification is issued, such a contract award is finalized, and such
2 contract is executed.
3 § 13. This act shall take effect immediately and shall expire and be
4 deemed repealed 2 years after such date, provided that, public works
5 with requests for qualifications issued prior to such repeal shall be
6 permitted to continue under this act notwithstanding such repeal.
7 PART RRR
8 Section 1. Subdivision 1 of section 208 of the civil service law, as
9 amended by chapter 503 of the laws of 1971, is amended and two new
10 subdivisions 4 and 5 are added to read as follows:
11 1. A public employer shall extend to an employee organization certi-
12 fied or recognized pursuant to this article the following rights:
13 (a) to represent the employees in negotiations notwithstanding the
14 existence of an agreement with an employee organization that is no long-
15 er certified or recognized, and in the settlement of grievances; and
16 (b) to membership dues deduction, upon presentation of dues deduction
17 authorization cards signed by individual employees. A public employer
18 shall commence making such deductions as soon as practicable, but in no
19 case later than thirty days after receiving proof of a signed dues
20 deduction authorization card; and such dues shall be transmitted to the
21 certified or recognized employee organization within thirty days of the
22 deduction. A public employer shall accept a signed authorization to
23 deduct from the salary of a public employee an amount for the payment of
24 his or her dues in any format permitted by article three of the state
25 technology law. The right to such membership dues deduction shall remain
26 in full force and effect until:
27 (i) an individual employee revokes membership in the employee organ-
28 ization in writing in accordance with the terms of the signed authori-
29 zation; or
30 (ii) the individual employee is no longer employed by the public
31 employer, provided that if such employee is, within a period of one
32 year, employed by the same public employer in a position represented by
33 the same employee organization, the right to such dues deduction shall
34 be automatically reinstated.
35 (c) Should the individual employee who has signed a dues deduction
36 authorization card either be removed from a public employer's payroll or
37 otherwise placed on any type of involuntary or voluntary leave of
38 absence, whether paid or unpaid, such public employee's membership in an
39 employee organization shall be continued upon that public employee's
40 return to the payroll or restoration to active duty from such a leave of
41 absence.
42 4. (a) Within thirty days of a public employee first being employed or
43 reemployed by a public employer, or within thirty days of being promoted
44 or transferred to a new bargaining unit, the public employer shall noti-
45 fy the employee organization, if any, that represents that bargaining
46 unit of the employee's name, address, job title, employing agency,
47 department or other operating unit, and work location; and
48 (b) Within thirty days of providing the notice in paragraph a of this
49 subdivision, a public employer shall allow a duly appointed represen-
50 tative of the employee organization that represents that bargaining unit
51 to meet with such employee for a reasonable amount of time during his or
52 her work time without charge to leave credits, unless otherwise speci-
53 fied within an agreement bargained collectively under article fourteen
54 of the civil service law, provided however that arrangements for such
S. 7509--C 192 A. 9509--C
1 meeting must be scheduled in consultation with a designated represen-
2 tative of the public employer.
3 5. (a) If any clause, sentence, paragraph, or subdivision of this
4 section shall be adjudged by a court of competent jurisdiction to be
5 unconstitutional or otherwise invalid, such judgment shall not affect,
6 impair or invalidate the remainder thereof, but shall be confined in its
7 operation to the clause, sentence, paragraph, or subdivision of this
8 section directly involved in the controversy in which such judgment
9 shall have been rendered.
10 (b) If any clause, sentence, paragraph, or part of a signed authori-
11 zation shall be adjudged by a court of competent jurisdiction to be
12 unconstitutional or otherwise invalid, such determination shall not
13 affect, impair or invalidate the remainder of such signed authorization
14 but shall be confined in its operation to the clause, sentence, para-
15 graph, or part of the signed authorization directly involved in the
16 controversy in which such judgment shall have been rendered.
17 § 2. Subdivision 1 of section 93-b of the general municipal law, as
18 amended by chapter 632 of the laws of 1964, is amended to read as
19 follows:
20 1. The fiscal or disbursing officer of every municipal corporation or
21 other civil division or political subdivision of the state is hereby
22 authorized to deduct from the wage or salary of any employee of such
23 municipal corporation or civil division or political subdivision of the
24 state such amount that such employee may specify in writing filed with
25 such fiscal or disbursing officer for the payment of dues in a duly
26 organized association or organization of civil service employees and to
27 transmit the sum so deducted to the said association or organization.
28 Any such written authorization [may be withdrawn by such employee or
29 member at any time by filing written notice of such withdrawal with the
30 fiscal or disbursing officer] shall remain in effect in accordance with
31 subdivision one of section two hundred eight of the civil service law.
32 § 3. Subdivision 2 of section 201 of the state finance law, as amended
33 by chapter 233 of the laws of 1992, is amended to read as follows:
34 2. The comptroller is hereby authorized to deduct from the salary of
35 any employee of the state such amount as such employee may specify in
36 writing filed in a manner determined by the comptroller for the payment
37 of membership dues in a duly organized association or organization of
38 civil service employees or faculty members of the state university and
39 to transmit the sums so deducted to the said association or organiza-
40 tion. Any such written authorization [may be withdrawn by such employee
41 at any time upon filing written notice of such withdrawal in a manner
42 determined by the comptroller] shall remain in effect in accordance with
43 subdivision one of section two hundred eight of the civil service law.
44 The foregoing notwithstanding, and subject to the provisions of article
45 fourteen of the civil service law, such deductions and transmittals
46 shall be terminated as to one or more such associations or organizations
47 in accordance with the written directions of the director of employee
48 relations, not more than thirty days after receipt by the comptroller of
49 such directions. The deductions and transmittals which were the subject
50 of such directions shall not thereafter be resumed without the written
51 approval of such director.
52 § 4. Subdivision 2 of section 209-a of the civil service law, as
53 amended by chapter 467 of the laws of 1990, is amended to read as
54 follows:
55 2. Improper employee organization practices. It shall be an improper
56 practice for an employee organization or its agents deliberately (a) to
S. 7509--C 193 A. 9509--C
1 interfere with, restrain or coerce public employees in the exercise of
2 the rights granted in section two hundred two, or to cause, or attempt
3 to cause, a public employer to do so provided, however, that an employee
4 organization does not interfere with, restrain or coerce public employ-
5 ees when it limits its services to and representation of non-members in
6 accordance with this subdivision; (b) to refuse to negotiate collective-
7 ly in good faith with a public employer, provided it is the duly recog-
8 nized or certified representative of the employees of such employer; or
9 (c) to breach its duty of fair representation to public employees under
10 this article. Notwithstanding any law, rule or regulation to the contra-
11 ry, an employee organization's duty of fair representation to a public
12 employee it represents but who is not a member of the employee organiza-
13 tion shall be limited to the negotiation or enforcement of the terms of
14 an agreement with the public employer. No provision of this article
15 shall be construed to require an employee organization to provide repre-
16 sentation to a non-member (i) during questioning by the employer, (ii)
17 in statutory or administrative proceedings or to enforce statutory or
18 regulatory rights, or (iii) in any stage of a grievance, arbitration or
19 other contractual process concerning the evaluation or discipline of a
20 public employee where the non-member is permitted to proceed without the
21 employee organization and be represented by his or her own advocate. Nor
22 shall any provision of this article prohibit an employee organization
23 from providing legal, economic or job-related services or benefits
24 beyond those provided in the agreement with a public employer only to
25 its members.
26 § 5. Nothing in this act shall be construed to impede, infringe or
27 diminish the rights and benefits which accrue to an employee organiza-
28 tion through a bonafide collective bargaining agreement.
29 § 6. This act shall take effect immediately.
30 PART SSS
31 Section 1. Subdivision 2 of section 3204 of the education law, as
32 amended by chapter 827 of the laws of 1982, is amended to read as
33 follows:
34 2. Quality and language of instruction; text-books. (i) Instruction
35 may be given only by a competent teacher. In the teaching of the
36 subjects of instruction prescribed by this section, English shall be the
37 language of instruction, and text-books used shall be written in
38 English, except that for a period of three years, which period may be
39 extended by the commissioner with respect to individual pupils, upon
40 application therefor by the appropriate school authorities, to a period
41 not in excess of six years, from the date of enrollment in school,
42 pupils who, by reason of foreign birth or ancestry have limited English
43 proficiency, shall be provided with instructional programs as specified
44 in subdivision two-a of this section and the regulations of the commis-
45 sioner. The purpose of providing such pupils with instruction shall be
46 to enable them to develop academically while achieving competence in the
47 English language. Instruction given to a minor elsewhere than at a
48 public school shall be at least substantially equivalent to the instruc-
49 tion given to minors of like age and attainments at the public schools
50 of the city or district where the minor resides.
51 (ii) For purposes of considering substantial equivalence pursuant to
52 this subdivision for nonpublic elementary and middle schools that are:
53 (1) non-profit corporations, (2) have a bi-lingual program, and (3) have
54 an educational program that extends from no later than nine a.m. until
S. 7509--C 194 A. 9509--C
1 no earlier than four p.m. for grades one through three, and no earlier
2 than five thirty p.m. for grades four through eight, on the majority of
3 weekdays, the department shall consider the following, but not limited
4 to: if the curriculum provides academically rigorous instruction that
5 develops critical thinking skills in the school's students, taking into
6 account the entirety of the curriculum, over the course of elementary
7 and middle school, including instruction in English that will prepare
8 pupils to read fiction and nonfiction text for information and to use
9 that information to construct written essays that state a point of view
10 or support an argument; instruction in mathematics that will prepare
11 pupils to solve real world problems using both number sense and fluency
12 with mathematical functions and operations; instruction in history by
13 being able to interpret and analyze primary text to identify and explore
14 important events in history, to construct written arguments using the
15 supporting information they get from primary source material, demon-
16 strate an understating of the role of geography and economics in the
17 actions of world civilizations, and an understanding of civics and the
18 responsibilities of citizens in world communities; and instruction in
19 science by learning how to gather, analyze and interpret observable data
20 to make informed decisions and solve problems mathematically, using
21 deductive and inductive reasoning to support a hypothesis, and how to
22 differentiate between correlational and causal relationships.
23 (iii) For purposes of considering substantial equivalence pursuant to
24 this subdivision for nonpublic high schools that: (1) are established
25 for pupils in high school who have graduated from an elementary school
26 that provides instruction as described in this section, (2) are a non-
27 profit corporation, (3) have a bi-lingual program, and (4) have an
28 educational program that extends from no later than nine a.m. until no
29 earlier than six p.m. on the majority of weekdays the department shall
30 consider the following but not limited to: if the curriculum provides
31 academically rigorous instruction that develops critical thinking skills
32 in the school's students, the outcomes of which, taking into account the
33 entirety of the curriculum, result in a sound basic education.
34 (iv) Nothing herein shall be construed to entitle or permit any school
35 to receive an increase in mandated services aid pursuant to 8 NYCRR 176
36 on account of providing a longer school day.
37 (v) The commissioner shall be the entity that determines whether
38 nonpublic elementary and secondary schools are in compliance with the
39 academic requirements set forth in paragraphs (ii) and (iii) of this
40 subdivision.
41 § 2. This act shall take effect immediately.
42 PART TTT
43 Intentionally Omitted
44 PART UUU
45 Section 1. Subdivision 3 of section 2825-f of the public health law,
46 as added by section 1 of part Q of a chapter of the laws of 2018 amend-
47 ing the public health law relating to the health care facility transfor-
48 mation program, as proposed in legislative bill numbers S.7507-C and
49 A.9507-C, is amended to read as follows:
50 3. Notwithstanding section one hundred sixty-three of the state
51 finance law or any inconsistent provision of law to the contrary, up to
52 [four hundred seventy-five] five hundred twenty-five million dollars of
S. 7509--C 195 A. 9509--C
1 the funds appropriated for this program shall be awarded without a
2 competitive bid or request for proposal process for grants to health
3 care providers (hereafter "applicants"). Provided, however, that a mini-
4 mum of: (a) sixty million dollars of total awarded funds shall be made
5 to community-based health care providers, which for purposes of this
6 section shall be defined as a diagnostic and treatment center licensed
7 or granted an operating certificate under this article; a mental health
8 clinic licensed or granted an operating certificate under article thir-
9 ty-one of the mental hygiene law; a substance use disorder treatment
10 clinic licensed or granted an operating certificate under article thir-
11 ty-two of the mental hygiene law; a primary care provider; a clinic
12 licensed or granted an operating certificate under article sixteen of
13 the mental hygiene law; a home care provider certified or licensed
14 pursuant to article thirty-six of this chapter; or hospices licensed or
15 granted an operating certificate pursuant to article forty of this chap-
16 ter and (b) forty-five million dollars of the total awarded funds shall
17 be made to residential health care facilities.
18 § 2. This act shall take effect on the same date and in the same
19 manner as Part Q of a chapter of the laws of 2018, amending the public
20 health law relating to the health care facility transformation program,
21 as proposed in legislative bill numbers S.7507-C and A.9507-C, takes
22 effect.
23 § 2. Severability clause. If any clause, sentence, paragraph, subdivi-
24 sion, section or part of this act shall be adjudged by any court of
25 competent jurisdiction to be invalid, such judgment shall not affect,
26 impair, or invalidate the remainder thereof, but shall be confined in
27 its operation to the clause, sentence, paragraph, subdivision, section
28 or part thereof directly involved in the controversy in which such judg-
29 ment shall have been rendered. It is hereby declared to be the intent of
30 the legislature that this act would have been enacted even if such
31 invalid provisions had not been included herein.
32 § 3. This act shall take effect immediately, provided, however, that
33 the applicable effective date of Parts A through UUU of this act shall
34 be as specifically set forth in the last section of such Parts.
