- Summary
- Actions
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A40001 Summary:
BILL NO | A40001 |
  | |
SAME AS | No Same As |
  | |
SPONSOR | Rules (Heastie) |
  | |
COSPNSR | Morelle |
  | |
MLTSPNSR | |
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Amd Various Laws, generally | |
  | |
Enacts into law major components of legislation relating to issues deemed necessary for the state; extends certain provisions of law relating to the imposition of sales and compensating use taxes (Part A); extends certain provisions of law relating to the imposition of hotel and motel taxes (Part B); extends provisions relating to mortgage recording taxes (Part C); extends provisions of law relating to additional real estate transfer taxes (Part D); relates to certain abatements of tax payments (Part E); postpones the expiration of certain tax rates and taxes in the city of New York (Part F); extends provisions of law relating to the reorganization of the New York city school construction authority, board of education and community boards, chancellor, community councils and community superintendents (Part G); relates to provisions affecting accidental disability benefits for police/fire members, New York city uniformed correction/sanitation revised plan members and investigator revised plan members (Part H); relates to operational expenses of certain gaming facilities located within Oneida county within 15 miles of a Native American class III gaming facility (Part I); relates to creating the Lake Ontario-St. Lawrence Seaway flood relief and recovery grant program; makes certain grants in aid adjustments and tax relief (Part J); relates to the use of state and municipal facilities program funds from the capital projects budget for the Lake Ontario-St. Lawrence Seaway flood relief recovery grant program (Part K); relates to the forest preserve health and safety land account and public utility improvements (Part L); and authorizes the renaming or designation of certain state parks, sites, highways and bridges in honor of Assemblyman Herman D. Farrell, Jr., Senator William J. Larkin, Jr., and Governor Mario M. Cuomo (Part M). |
A40001 Actions:
BILL NO | A40001 | |||||||||||||||||||||||||||||||||||||||||||||||||
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06/28/2017 | referred to ways and means | |||||||||||||||||||||||||||||||||||||||||||||||||
06/28/2017 | reported referred to rules | |||||||||||||||||||||||||||||||||||||||||||||||||
06/28/2017 | reported | |||||||||||||||||||||||||||||||||||||||||||||||||
06/28/2017 | rules report cal.1 | |||||||||||||||||||||||||||||||||||||||||||||||||
06/28/2017 | ordered to third reading rules cal.1 | |||||||||||||||||||||||||||||||||||||||||||||||||
06/28/2017 | message of necessity - 3 day message | |||||||||||||||||||||||||||||||||||||||||||||||||
06/28/2017 | passed assembly | |||||||||||||||||||||||||||||||||||||||||||||||||
06/28/2017 | delivered to senate | |||||||||||||||||||||||||||||||||||||||||||||||||
06/29/2017 | ORDERED TO THIRD READING CAL.1 | |||||||||||||||||||||||||||||||||||||||||||||||||
06/29/2017 | MESSAGE OF NECESSITY - 3 DAY MESSAGE | |||||||||||||||||||||||||||||||||||||||||||||||||
06/29/2017 | PASSED SENATE | |||||||||||||||||||||||||||||||||||||||||||||||||
06/29/2017 | RETURNED TO ASSEMBLY | |||||||||||||||||||||||||||||||||||||||||||||||||
06/29/2017 | delivered to governor | |||||||||||||||||||||||||||||||||||||||||||||||||
06/29/2017 | signed chap.61 |
A40001 Committee Votes:
Heastie | Aye | Kolb | Nay | ||||||
Gottfried | Aye | Oaks | Nay | ||||||
Lentol | Aye | Butler | Nay | ||||||
Farrell | Aye | Crouch | Nay | ||||||
Gantt | Excused | Finch | Nay | ||||||
Nolan | Aye | Barclay | Nay | ||||||
Weinstein | Aye | Raia | Nay | ||||||
Hooper | Aye | Hawley | Nay | ||||||
Ortiz | Aye | ||||||||
Pretlow | Aye | ||||||||
Cook | Aye | ||||||||
Glick | Aye | ||||||||
Morelle | Aye | ||||||||
Aubry | Aye | ||||||||
Englebright | Aye | ||||||||
Dinowitz | Aye | ||||||||
Colton | Aye | ||||||||
Magnarelli | Aye | ||||||||
Perry | Aye | ||||||||
Galef | Aye | ||||||||
Paulin | Aye | ||||||||
Titus | Excused | ||||||||
Peoples-Stokes | Aye | ||||||||
Heastie | Aye | Kolb | Aye | ||||||
Gottfried | Aye | Oaks | Aye | ||||||
Lentol | Aye | Butler | Aye | ||||||
Farrell | Aye | Crouch | Aye | ||||||
Gantt | Excused | Finch | Aye | ||||||
Nolan | Aye | Barclay | Aye | ||||||
Weinstein | Aye | Raia | Aye | ||||||
Hooper | Aye | Hawley | Aye | ||||||
Ortiz | Aye | ||||||||
Pretlow | Aye | ||||||||
Cook | Aye | ||||||||
Glick | Aye | ||||||||
Morelle | Aye | ||||||||
Aubry | Aye | ||||||||
Englebright | Aye | ||||||||
Dinowitz | Aye | ||||||||
Colton | Aye | ||||||||
Magnarelli | Aye | ||||||||
Perry | Aye | ||||||||
Galef | Aye | ||||||||
Paulin | Aye | ||||||||
Titus | Excused | ||||||||
Peoples-Stokes | Aye | ||||||||
Farrell | Aye | Oaks | Aye | ||||||
Lentol | Aye | Crouch | Aye | ||||||
Schimminger | Excused | Barclay | Aye | ||||||
Gantt | Excused | Fitzpatrick | Nay | ||||||
Weinstein | Aye | Hawley | Aye | ||||||
Glick | Aye | Malliotakis | Aye | ||||||
Nolan | Aye | Walter | Excused | ||||||
Pretlow | Aye | Montesano | Excused | ||||||
Perry | Aye | Curran | Nay | ||||||
Colton | Aye | Ra | Nay | ||||||
Cook | Aye | ||||||||
Cahill | Aye | ||||||||
Aubry | Aye | ||||||||
Hooper | Aye | ||||||||
Thiele | Aye | ||||||||
Cusick | Aye | ||||||||
Ortiz | Aye | ||||||||
Benedetto | Aye | ||||||||
Moya | Aye | ||||||||
Weprin | Aye | ||||||||
Rodriguez | Excused | ||||||||
Ramos | Aye | ||||||||
Braunstein | Aye | ||||||||
McDonald | Aye | ||||||||
Rozic | Aye | ||||||||
Go to top
A40001 Floor Votes:
Yes
Abbate
Yes
Crouch
Yes
Goodell
Yes
Lifton
ER
O'Donnell
Yes
Sepulveda
Yes
Abinanti
No
Curran
Yes
Gottfried
Yes
Lopez
Yes
Ortiz
Yes
Simanowitz
ER
Arroyo
Yes
Cusick
No
Graf
Yes
Lupardo
Yes
Otis
Yes
Simon
Yes
Aubry
ER
Cymbrowitz
Yes
Gunther
No
Lupinacci
Yes
Palmesano
Yes
Simotas
Yes
Barclay
ER
Davila
Yes
Harris
Yes
Magee
ER
Palumbo
Yes
Skartados
Yes
Barnwell
Yes
De La Rosa
Yes
Hawley
Yes
Magnarelli
Yes
Paulin
Yes
Skoufis
ER
Barrett
Yes
DenDekker
Yes
Hevesi
Yes
Malliotakis
Yes
Pellegrino
Yes
Solages
No
Barron
ER
Dickens
ER
Hikind
Yes
Mayer
Yes
Peoples-Stokes
Yes
Stec
Yes
Benedetto
Yes
Dilan
Yes
Hooper
Yes
McDonald
Yes
Perry
Yes
Steck
Yes
Bichotte
Yes
Dinowitz
Yes
Hunter
No
McDonough
Yes
Pheffer Amato
Yes
Stirpe
Yes
Blake
ER
DiPietro
ER
Hyndman
No
McKevitt
Yes
Pichardo
Yes
Thiele
Yes
Blankenbush
Yes
D'Urso
Yes
Jaffee
Yes
McLaughlin
Yes
Pretlow
Yes
Titone
No
Brabenec
Yes
Englebright
Yes
Jean-Pierre
Yes
Miller B
Yes
Quart
Yes
Titus
Yes
Braunstein
No
Errigo
Yes
Jenne
Yes
Miller MG
No
Ra
Yes
Vanel
Yes
Brindisi
Yes
Fahy
Yes
Johns
No
Miller ML
Yes
Raia
Yes
Walker
Yes
Bronson
NV
Farrell
Yes
Jones
ER
Montesano
Yes
Ramos
ER
Wallace
Yes
Buchwald
Yes
Finch
Yes
Joyner
Yes
Morelle
Yes
Richardson
No
Walsh
Yes
Butler
No
Fitzpatrick
Yes
Kavanagh
Yes
Morinello
Yes
Rivera
ER
Walter
No
Byrne
ER
Friend
ER
Kearns
Yes
Mosley
ER
Rodriguez
Yes
Weinstein
Yes
Cahill
Yes
Galef
Yes
Kim
Yes
Moya
Yes
Rosenthal
Yes
Weprin
Yes
Carroll
ER
Gantt
No
Kolb
No
Murray
Yes
Rozic
Yes
Williams
Yes
Castorina
ER
Garbarino
ER
Lalor
Yes
Niou
Yes
Ryan
Yes
Woerner
Yes
Colton
Yes
Giglio
Yes
Lavine
Yes
Nolan
Yes
Santabarbara
Yes
Wright
Yes
Cook
Yes
Gjonaj
Yes
Lawrence
Yes
Norris
Yes
Schimminger
Yes
Zebrowski
Yes
Crespo
Yes
Glick
Yes
Lentol
Yes
Oaks
Yes
Seawright
Yes
Mr. Speaker
‡ Indicates voting via videoconference
A40001 Memo:
Go to topNEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)   BILL NUMBER: A40001 SPONSOR: Rules (Heastie)
  TITLE OF BILL: An act to amend the tax law, in relation to the impo- sition of sales and compensating use taxes by the county of Albany (Subpart A); to amend the tax law, in relation to extending the expira- tion of the provisions authorizing the county of Allegany to impose an additional one and one-half percent sales and compensating use taxes (Subpart B); to amend the tax law, in relation to extending the authori- zation of the county of Broome to impose an additional one percent of sales and compensating use taxes (Subpart C); to amend the tax law, in relation to extending the expiration of provisions authorizing the coun- ty of Cattaraugus to impose an additional one percent of sales and compensating use tax (Subpart D); to amend the tax law, in relation to extending the authorization of the county of Cayuga to impose an addi- tional one percent of sales and compensating use taxes (Subpart E); to amend the tax law, in relation to authorizing Chautauqua county to impose an additional one percent rate of sales and compensating use taxes (Subpart F); to amend the tax law, in relation to extending the authorization of the county of Chemung to impose an additional one percent of sales and compensating use taxes (Subpart G); to amend the tax law, in relation to extending the authority of Chenango county to impose additional taxes (Subpart H); to amend the tax law, in relation to extending the expiration of the authorization granted to the county of Clinton to impose an additional rate of sales and compensating use tax (Subpart I); to amend the tax law, in relation to sales and compen- sating use tax in Columbia county (Subpart J); to amend the tax law, in relation to extending the authorization for imposition of additional sales tax in the county of Cortland (Subpart K); to amend the tax law, in relation to extending the authorization of the county of Delaware to impose an additional one percent of sales and compensating use taxes (Subpart L); to amend the tax law, in relation to sales and compensating use tax in Dutchess county (Subpart M); to amend the tax law, in relation to the imposition of additional rates of sales and compensating use taxes by Erie county (Subpart N); to amend the tax law, in relation to extending the authorization granted to the county of Essex to impose an additional one percent of sales and compensating use taxes (Subpart O); to amend the tax law, in relation to extending the expiration of the authority granted to the county of Franklin to impose an additional one percent of sales and compensating use taxes (Subpart P); to amend the tax law, in relation to the imposition of additional sales and compen- sating use tax in Fulton county (Subpart Q); to amend the tax law, in relation to extending the expiration of the authorization to the county of Genesee to impose an additional one percent of sales and compensating use taxes (Subpart R); to amend the tax law, in relation to extending the authorization for imposition of additional sales and compensating use taxes in Greene county (Subpart S); to amend the tax law, in relation to extending the authorization of the county of Hamilton to impose an additional one percent of sales and compensating use taxes (Subpart T); to amend the tax law, in relation to extending the period during which the county of Herkimer is authorized to impose additional sales and compensating use taxes (Subpart U); to amend the tax law, in relation to authorizing the county of Jefferson to impose additional sales tax (Subpart V); to amend the tax law, in relation to authorizing the county of Lewis to impose an additional one percent of sales and compensating use taxes (Subpart W); to amend the tax law, in relation to authorizing the county of Livingston to impose an additional one percent sales tax (Subpart X); to amend the tax law, in relation to extending the authorization of the county of Madison to impose an additional rate of sales and compensating use taxes (Subpart Y); to amend the tax law, in relation to the imposition of sales and compensating use taxes by the county of Monroe (Subpart Z); to amend the tax law, in relation to the imposition of sales and compensating use taxes in Montgomery county (Subpart AA); to amend the tax law, in relation to extending the author- ity of the county of Nassau to impose additional sales and compensating use taxes, and extending local government assistance programs in Nassau county (Subpart BB); to amend the tax law, in relation to continuing to authorize Niagara county to impose an additional rate of sales and compensating use taxes (Subpart CC); to amend the tax law, in relation to authorizing Oneida county to impose additional rates of sales and compensating use taxes and providing for allocation and distribution of a portion of net collections from such additional rates (Subpart DD); to amend the tax law, in relation to extending the authorization of the county of Onondaga to impose an additional rate of sales and compensat- ing use taxes (Subpart EE); to amend the tax law, in relation to extend- ing the authorization for Ontario county to impose additional rates of sales and compensating use taxes (Subpart FF); to amend the tax law, in relation to extending the authority of the county of Orange to impose an additional rate of sales and compensating use taxes (Subpart GG); to amend the tax law, in relation to extending the period during which the county of Orleans is authorized to impose additional rates of sales and compensating use taxes (Subpart HH); to amend the tax law, in relation to extending authorization for an additional one percent sales and compensating use tax in the county of Oswego (Subpart II); to amend the tax law, in relation to extending the authorization for imposition of additional sales tax in the county of Otsego (Subpart JJ); to amend the tax law, in relation to the imposition of sales and compensating use taxes in the county of Putnam (Subpart KK); to amend the tax law, in relation to extending the authorization of the county of Rensselaer to impose an additional one percent of sales and compensating use taxes (Subpart LL); to amend the tax law, in relation to authorizing the coun- ty of Rockland to impose an additional rate of sales and compensating use taxes (Subpart MM); to amend the tax law, in relation to extending the authority of St. Lawrence county to impose sales tax (Subpart NN); to amend the tax law, in relation to the imposition of sales and compen- sating use tax in Schenectady county (Subpart OO); to amend the tax law, in relation to extending the authorization for imposition of additional sales tax in the county of Schoharie (Subpart PP); to amend the tax law, in relation to extending the authorization of the county of Schuyler to impose an additional one percent of sales and compensating use taxes (Subpart QQ); to amend the tax law, in relation to extending the expira- tion of the authorization to the county of Seneca to impose an addi- tional one percent sales and compensating use tax (Subpart RR); to amend the tax law, in relation to extending the authorization of the county of Steuben to impose an additional one percent of sales and compensating use taxes (Subpart SS); to amend the tax law, in relation to extending the authority of the county of Suffolk to impose an additional one percent of sales and compensating use tax (Subpart TT); to amend the tax law, in relation to extending authorization to impose certain taxes in the county of Sullivan (Subpart UU); to amend the tax law, in relation to extending the authorization of the county of Tioga to impose an addi- tional one percent of sales and compensating use taxes (Subpart VV); to amend the tax law, in relation to extending the authorization of the county of Tompkins to impose an additional one percent of sales and compensating use taxes (Subpart WW); to amend the tax law and chapter 200 of the laws of 2002 amending the tax law relating to certain tax rates imposed by the county of Ulster, in relation to extending the authority of the county of Ulster to impose an additional 1 percent sales and compensating use tax (Subpart XX); to amend the tax law, in relation to extending the additional one percent sales tax for Wayne county (Subpart YY); to amend the tax law, in relation to extending the expiration of the authorization to the county of Wyoming to impose an additional one percent sales and compensating use tax (Subpart ZZ); to amend the tax law, in relation to extending the authorization of the county of Yates to impose an additional one percent of sales and compen- sating use taxes (Subpart AAA); to amend the tax law, in relation to extending the authorization of the city of Oswego to impose an addi- tional tax rate of sales and compensation use taxes (Subpart BBB); to amend the tax law, in relation to authorizing the city of Yonkers to impose additional sales tax; and to amend chapter 67 of the laws of 2015, amending the tax law relating to authorizing the city of Yonkers to impose additional sales tax, in relation to extending provisions relating thereto (Subpart CCC); and and to amend the tax law, in relation to extending the authorization of the city of New Rochelle to impose an additional sales and compensating use tax (Subpart DDD)(Part A); to amend the tax law, in relation to extending the authority of the county of Nassau to impose hotel and motel taxes in Nassau county; and to amend chapter 179 of the laws of 2000, amending the tax law, relating to hotel and motel taxes in Nassau county and a surcharge on tickets to places of entertainment in such county, in relation to extending certain provisions thereof (Subpart A); to amend chapter 405 of the laws of 2007, amending the tax law relating to increasing hotel/motel taxes in Chautauqua county, in relation to extending the expiration of such provisions (Subpart B); and to amend the tax law, in relation to extend- ing the expiration of the authority granted to the county of Suffolk to impose hotel and motel taxes (Subpart C) (Part B); to amend chapter 333 of the laws of 2006 amending the tax law relating to authorizing the county of Schoharie to impose a county recording tax on obligation secured by a mortgage on real property, in relation to extending the effectiveness thereof (Subpart A); to amend chapter 326 of the laws of 2006, amending the tax law relating to authorizing the county of Hamil- ton to impose a county recording tax on obligations secured by mortgages on real property, in relation to extending the expiration thereof (Subpart B); to amend chapter 489 of the laws of 2004, amending the tax law relating to the mortgage recording tax in the county of Fulton, in relation to the effectiveness of such chapter (Subpart C); to amend the tax law, in relation to extending the expiration of the mortgage record- ing tax imposed by the city of Yonkers (Subpart D); to amend chapter 443 of the laws of 2007 amending the tax law relating to authorizing the county of Cortland to impose an additional mortgage recording tax, in relation to extending the effectiveness of such provisions (Subpart E); to amend chapter 579 of the laws of 2004, amending the tax law relating to authorizing the county of Genesee to impose a county recording tax on certain mortgage obligation, in relation to extending the provisions of such chapter (Subpart F); to amend chapter 366 of the laws of 2005 amending the tax law relating to the mortgage recording tax in the coun- ty of Yates, in relation to extending the provisions of such chapter (Subpart G); and to amend chapter 365 of the laws of 2005, amending the tax law relating to the mortgage recording tax in the county of Steuben, in relation to extending the provisions of such chapter (Subpart H)(Part C); to amend chapter 556 of the laws of 2007 amending the tax law relat- ing to the imposition of an additional real estate transfer tax within the county of Columbia, in relation to the effectiveness thereof (Part D); to amend the tax law and part C of chapter 2 of the laws of 2005 amending the tax law relating to exemptions from sales and use taxes, in relation to extending certain provisions thereof; to amend the general city law and the administrative code of the city of New York, in relation to extending certain provisions relating to relocation and employment assistance credits; to amend the general city law and the administrative code of the city of New York, in relation to extending certain provisions relating to specially eligible premises and special rebates; to amend the administrative code of the city of New York, in relation to extending certain provisions relating to exemptions and deductions from base rent; to amend the real property tax law, in relation to extending certain provisions relating to eligibility periods and requirements; to amend the real property tax law, in relation to extending certain provisions relating to eligibility periods and requirements, benefit periods and applications for abatements; to amend the administrative code of the city of New York, in relation to extend- ing certain provisions relating to a special reduction in determining the taxable base rent; and to amend the real property tax law and the administrative code of the city of New York, in relation to extending certain provisions relating to applications for abatement of tax payments (Part E); to amend the tax law, the administrative code of the city of New York, chapter 877 of the laws of 1975, chapter 884 of the laws of 1975 and chapter 882 of the laws of 1977, relating to the impo- sition of certain taxes in the city of New York, in relation to postpon- ing the expiration of certain tax rates and taxes in the city of New York (Part F); and to amend chapter 91 of the laws of 2002 amending the education law and other laws relating to the reorganization of the New York city school construction authority, board of education and communi- ty boards, in relation to the effectiveness thereof; and to amend chap- ter 345 of the laws of 2009, amending the education law and other laws relating to the New York city board of education, chancellor, community councils, and community superintendents, in relation to the effective- ness thereof (Part G); and to amend the general municipal law, in relation to provisions affecting accidental disability benefits for police/fire members, New York city uniformed correction/sanitation revised plan members and investigator revised plan members (Part H); to amend the tax law, in relation to operational expenses of certain gaming facilities; and providing for the repeal of such provisions upon the expiration thereof (Part I); to amend a chapter of the laws of 2017 creating the Lake Ontario-St. Lawrence Seaway flood recovery and Inter- national Joint Commission Plan 2014 mitigation grant program, as proposed in legislative bill numbers S. 6783 and A. 8013-A, in relation to renaming such program; and to amend the tax law, in relation to exempting certain distributions from eligible retirement plans for income tax purposes (Part J); to amend chapter 54 of the laws of 2017, enacting the capital projects budget, in relation to the use of state and municipal facilities program funds for the Lake Ontario-St. Lawrence Seaway flood relief and recovery grant program (Part K); to amend the environmental conservation law and the state finance law, in relation to the forest preserve health and safety land account and public utility improvements (Part L); and to amend the parks, recreation and historic preservation law, in relation to renaming Riverbank state park; to authorize the renaming of the National Purple Heart Hall of Honor; to authorize the renaming of, in whole or in part, the New Windsor Canton- ment state historic site; to amend the highway law, in relation to designating certain portions of the state highway system as the "Senator William J. Larkin, Jr. Highway"; and to amend the public authorities law, environmental conservation law and the highway law, in relation to naming the Governor Mario M. Cuomo Bridge (Part M)   SUMMARY: This bill would: *Extends for three years the additional sales tax component for counties and cities; extends for three years various local occupancy, mortgage recording, and real estate transfer taxes; extends for three years busi- ness tax incentives for New York City and areas in Lower Manhattan; extends for three years New York City's personal income, business and various sales tax rates. *Extend mayoral control of the New York City School District for two years, until June 30, 2019. *Amend the General Municipal Law to allow certain uniformed members of public retirement systems who are subject to the provisions of Article 14 of the Retirement and Social Security Law to be eligible to file for an accidental disability benefit regardless of whether he or she is eligible for a normal service retirement benefit. The bill would also allow retirees who are receiving an accidental disability pension to continue to do so despite being disapproved from receiving a federal social security disability pension. *Modify the distribution of funds for Vernon Downs racetrack to allow for future financial stability. *Make various changes to the Lake Ontario-St. Lawrence Seaway Flood Relief and Recovery Grant Program, as proposes in Legislative Bills S.6783 and A.8013-A. Specifically, the bill would modify grant award amounts, eligibility criteria, and administering State Agencies and Authorities. The bill would also modify the process for interagency collaborations to more closely reflect the process currently prescribed in the Executive Law. *Increase the appropriation in the State and Municipal Facilities Program by $13.5 million and make technical changes to the State and Municipal Facilities Program to allow a portion of the funds appropri- ated to be utilized for the Lake Ontario-St. Lawrence Seaway Flood Relief and Recovery Grant Program and to provide up to $10 million muni- cipalities in Monroe, Chautauqua, Cattaraugus, and Allegany Counties that sustained damage caused by severe storms and flooding. *Establish not more than 250 acres of land to be added to the Health and Safety Land Account and authorize municipalities in the Adirondacks and the Catskills, when necessary for public health or safety, to access the land account for road improvements and water well projects. This bill creates an application process for projects seeking to utilize the Health and Safety Land Account, which is subject to an amendment to the State Constitution. *Rename the Riverbank state park to Assemblyman Herman D. Farrell, Jr. state park; rename the National Purple Heart Hall to Senator William J. Larkin, Jr. National Purple Hart Hall; rename a portion of the state route 300 to Senator William J. Larkin, Jr. Highway; and rename the Governor Malcolm Wilson Tappan Zee bridge to the Governor Mario M. Cuomo bridge.   JUSTIFICATION: The bill is necessary to provide for fiscal and policy continuity across local governments through the extension of sales and other local tax provisions that will ensure needed revenue for local governments that will allow for the provision of vital services. The bill extends vital business tax incentives for New York City as well as tax rates that ensure the city of New York's fiscal health. This bill provides contin- ued stability and accountability for the New York City School District; provides accidental disability benefits to qualifying members of the New York City Police Pension Fund, the New York Fire Department Pension Fund, and the New York City Employees' Retirement System who would otherwise be ineligible to receive these benefits solely because the member in question is eligible for a normal service retirement benefit, and thereby ineligible to enroll in the accidental disability benefit; and many other actions to assist local and state governments.   FISCAL IMPACT: The bill will preserve approximately $1.9 billion of revenue per year for counties and cities across the state. It will also preserve approxi- mately $7.9 billion in revenues for New York City on a full fiscal-year basis, while it will also allow for a total of approximately $147 million in business tax incentives for New York City. The bill will increase pension costs to the State and to participating employers in the New York State Local Police and Fire Retirement System that would be negligible. Pension costs to the City of New York would be $8.9 million in 2018. This bill would Increase an appropriation by $13.5 million; the purchase of certain lands by the state; and minimal cost for name change of certain State properties.   EFFECTIVE DATE: This bill would take effect immediately.
A40001 Text:
Go to top STATE OF NEW YORK ________________________________________________________________________ 1 Extraordinary Session IN ASSEMBLY June 28, 2017 ___________ Introduced by COMMITTEE ON RULES -- (at request of M. of A. Heastie) -- (at request of the Governor) -- read once and referred to the Commit- tee on Ways and Means AN ACT to amend the tax law, in relation to the imposition of sales and compensating use taxes by the county of Albany (Subpart A); to amend the tax law, in relation to extending the expiration of the provisions authorizing the county of Allegany to impose an additional one and one-half percent sales and compensating use taxes (Subpart B); to amend the tax law, in relation to extending the authorization of the county of Broome to impose an additional one percent of sales and compensating use taxes (Subpart C); to amend the tax law, in relation to extending the expiration of provisions authorizing the county of Cattaraugus to impose an additional one percent of sales and compen- sating use tax (Subpart D); to amend the tax law, in relation to extending the authorization of the county of Cayuga to impose an addi- tional one percent of sales and compensating use taxes (Subpart E); to amend the tax law, in relation to authorizing Chautauqua county to impose an additional one percent rate of sales and compensating use taxes (Subpart F); to amend the tax law, in relation to extending the authorization of the county of Chemung to impose an additional one percent of sales and compensating use taxes (Subpart G); to amend the tax law, in relation to extending the authority of Chenango county to impose additional taxes (Subpart H); to amend the tax law, in relation to extending the expiration of the authorization granted to the county of Clinton to impose an additional rate of sales and compensating use tax (Subpart I); to amend the tax law, in relation to sales and compensating use tax in Columbia county (Subpart J); to amend the tax law, in relation to extending the authorization for imposition of additional sales tax in the county of Cortland (Subpart K); to amend the tax law, in relation to extending the authorization of the county of Delaware to impose an additional one percent of sales and compen- sating use taxes (Subpart L); to amend the tax law, in relation to sales and compensating use tax in Dutchess county (Subpart M); to amend the tax law, in relation to the imposition of additional rates EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD12029-06-7A. 1 2 of sales and compensating use taxes by Erie county (Subpart N); to amend the tax law, in relation to extending the authorization granted to the county of Essex to impose an additional one percent of sales and compensating use taxes (Subpart O); to amend the tax law, in relation to extending the expiration of the authority granted to the county of Franklin to impose an additional one percent of sales and compensating use taxes (Subpart P); to amend the tax law, in relation to the imposition of additional sales and compensating use tax in Fulton county (Subpart Q); to amend the tax law, in relation to extending the expiration of the authorization to the county of Genesee to impose an additional one percent of sales and compensating use taxes (Subpart R); to amend the tax law, in relation to extending the authorization for imposition of additional sales and compensating use taxes in Greene county (Subpart S); to amend the tax law, in relation to extending the authorization of the county of Hamilton to impose an additional one percent of sales and compensating use taxes (Subpart T); to amend the tax law, in relation to extending the period during which the county of Herkimer is authorized to impose additional sales and compensating use taxes (Subpart U); to amend the tax law, in relation to authorizing the county of Jefferson to impose additional sales tax (Subpart V); to amend the tax law, in relation to authoriz- ing the county of Lewis to impose an additional one percent of sales and compensating use taxes (Subpart W); to amend the tax law, in relation to authorizing the county of Livingston to impose an addi- tional one percent sales tax (Subpart X); to amend the tax law, in relation to extending the authorization of the county of Madison to impose an additional rate of sales and compensating use taxes (Subpart Y); to amend the tax law, in relation to the imposition of sales and compensating use taxes by the county of Monroe (Subpart Z); to amend the tax law, in relation to the imposition of sales and compensating use taxes in Montgomery county (Subpart AA); to amend the tax law, in relation to extending the authority of the county of Nassau to impose additional sales and compensating use taxes, and extending local government assistance programs in Nassau county (Subpart BB); to amend the tax law, in relation to continuing to authorize Niagara county to impose an additional rate of sales and compensating use taxes (Subpart CC); to amend the tax law, in relation to authorizing Oneida county to impose additional rates of sales and compensating use taxes and providing for allocation and distribution of a portion of net collections from such additional rates (Subpart DD); to amend the tax law, in relation to extending the authorization of the county of Onon- daga to impose an additional rate of sales and compensating use taxes (Subpart EE); to amend the tax law, in relation to extending the authorization for Ontario county to impose additional rates of sales and compensating use taxes (Subpart FF); to amend the tax law, in relation to extending the authority of the county of Orange to impose an additional rate of sales and compensating use taxes (Subpart GG); to amend the tax law, in relation to extending the period during which the county of Orleans is authorized to impose additional rates of sales and compensating use taxes (Subpart HH); to amend the tax law, in relation to extending authorization for an additional one percent sales and compensating use tax in the county of Oswego (Subpart II); to amend the tax law, in relation to extending the authorization for imposition of additional sales tax in the county of Otsego (Subpart JJ); to amend the tax law, in relation to the imposition of sales and compensating use taxes in the county of Putnam (Subpart KK); to amendA. 1 3 the tax law, in relation to extending the authorization of the county of Rensselaer to impose an additional one percent of sales and compen- sating use taxes (Subpart LL); to amend the tax law, in relation to authorizing the county of Rockland to impose an additional rate of sales and compensating use taxes (Subpart MM); to amend the tax law, in relation to extending the authority of St. Lawrence county to impose sales tax (Subpart NN); to amend the tax law, in relation to the imposition of sales and compensating use tax in Schenectady county (Subpart OO); to amend the tax law, in relation to extending the authorization for imposition of additional sales tax in the county of Schoharie (Subpart PP); to amend the tax law, in relation to extending the authorization of the county of Schuyler to impose an additional one percent of sales and compensating use taxes (Subpart QQ); to amend the tax law, in relation to extending the expiration of the authori- zation to the county of Seneca to impose an additional one percent sales and compensating use tax (Subpart RR); to amend the tax law, in relation to extending the authorization of the county of Steuben to impose an additional one percent of sales and compensating use taxes (Subpart SS); to amend the tax law, in relation to extending the authority of the county of Suffolk to impose an additional one percent of sales and compensating use tax (Subpart TT); to amend the tax law, in relation to extending authorization to impose certain taxes in the county of Sullivan (Subpart UU); to amend the tax law, in relation to extending the authorization of the county of Tioga to impose an addi- tional one percent of sales and compensating use taxes (Subpart VV); to amend the tax law, in relation to extending the authorization of the county of Tompkins to impose an additional one percent of sales and compensating use taxes (Subpart WW); to amend the tax law and chapter 200 of the laws of 2002 amending the tax law relating to certain tax rates imposed by the county of Ulster, in relation to extending the authority of the county of Ulster to impose an addi- tional 1 percent sales and compensating use tax (Subpart XX); to amend the tax law, in relation to extending the additional one percent sales tax for Wayne county (Subpart YY); to amend the tax law, in relation to extending the expiration of the authorization to the county of Wyoming to impose an additional one percent sales and compensating use tax (Subpart ZZ); to amend the tax law, in relation to extending the authorization of the county of Yates to impose an additional one percent of sales and compensating use taxes (Subpart AAA); to amend the tax law, in relation to extending the authorization of the city of Oswego to impose an additional tax rate of sales and compensation use taxes (Subpart BBB); to amend the tax law, in relation to authorizing the city of Yonkers to impose additional sales tax; and to amend chap- ter 67 of the laws of 2015, amending the tax law relating to authoriz- ing the city of Yonkers to impose additional sales tax, in relation to extending provisions relating thereto (Subpart CCC); and and to amend the tax law, in relation to extending the authorization of the city of New Rochelle to impose an additional sales and compensating use tax (Subpart DDD)(Part A); to amend the tax law, in relation to extending the authority of the county of Nassau to impose hotel and motel taxes in Nassau county; and to amend chapter 179 of the laws of 2000, amend- ing the tax law, relating to hotel and motel taxes in Nassau county and a surcharge on tickets to places of entertainment in such county, in relation to extending certain provisions thereof (Subpart A); to amend chapter 405 of the laws of 2007, amending the tax law relating to increasing hotel/motel taxes in Chautauqua county, in relation toA. 1 4 extending the expiration of such provisions (Subpart B); and to amend the tax law, in relation to extending the expiration of the authority granted to the county of Suffolk to impose hotel and motel taxes (Subpart C) (Part B); to amend chapter 333 of the laws of 2006 amend- ing the tax law relating to authorizing the county of Schoharie to impose a county recording tax on obligation secured by a mortgage on real property, in relation to extending the effectiveness thereof (Subpart A); to amend chapter 326 of the laws of 2006, amending the tax law relating to authorizing the county of Hamilton to impose a county recording tax on obligations secured by mortgages on real prop- erty, in relation to extending the expiration thereof (Subpart B); to amend chapter 489 of the laws of 2004, amending the tax law relating to the mortgage recording tax in the county of Fulton, in relation to the effectiveness of such chapter (Subpart C); to amend the tax law, in relation to extending the expiration of the mortgage recording tax imposed by the city of Yonkers (Subpart D); to amend chapter 443 of the laws of 2007 amending the tax law relating to authorizing the county of Cortland to impose an additional mortgage recording tax, in relation to extending the effectiveness of such provisions (Subpart E); to amend chapter 579 of the laws of 2004, amending the tax law relating to authorizing the county of Genesee to impose a county recording tax on certain mortgage obligation, in relation to extending the provisions of such chapter (Subpart F); to amend chapter 366 of the laws of 2005 amending the tax law relating to the mortgage record- ing tax in the county of Yates, in relation to extending the provisions of such chapter (Subpart G); and to amend chapter 365 of the laws of 2005, amending the tax law relating to the mortgage recording tax in the county of Steuben, in relation to extending the provisions of such chapter (Subpart H)(Part C); to amend chapter 556 of the laws of 2007 amending the tax law relating to the imposition of an additional real estate transfer tax within the county of Columbia, in relation to the effectiveness thereof (Part D); to amend the tax law and part C of chapter 2 of the laws of 2005 amending the tax law relating to exemptions from sales and use taxes, in relation to extending certain provisions thereof; to amend the general city law and the administrative code of the city of New York, in relation to extending certain provisions relating to relocation and employment assistance credits; to amend the general city law and the administra- tive code of the city of New York, in relation to extending certain provisions relating to specially eligible premises and special rebates; to amend the administrative code of the city of New York, in relation to extending certain provisions relating to exemptions and deductions from base rent; to amend the real property tax law, in relation to extending certain provisions relating to eligibility peri- ods and requirements; to amend the real property tax law, in relation to extending certain provisions relating to eligibility periods and requirements, benefit periods and applications for abatements; to amend the administrative code of the city of New York, in relation to extending certain provisions relating to a special reduction in deter- mining the taxable base rent; and to amend the real property tax law and the administrative code of the city of New York, in relation to extending certain provisions relating to applications for abatement of tax payments (Part E); to amend the tax law, the administrative code of the city of New York, chapter 877 of the laws of 1975, chapter 884 of the laws of 1975 and chapter 882 of the laws of 1977, relating to the imposition of certain taxes in the city of New York, in relationA. 1 5 to postponing the expiration of certain tax rates and taxes in the city of New York (Part F); and to amend chapter 91 of the laws of 2002 amending the education law and other laws relating to the reorganiza- tion of the New York city school construction authority, board of education and community boards, in relation to the effectiveness ther- eof; and to amend chapter 345 of the laws of 2009, amending the educa- tion law and other laws relating to the New York city board of educa- tion, chancellor, community councils, and community superintendents, in relation to the effectiveness thereof (Part G); and to amend the general municipal law, in relation to provisions affecting accidental disability benefits for police/fire members, New York city uniformed correction/sanitation revised plan members and investigator revised plan members (Part H); to amend the tax law, in relation to opera- tional expenses of certain gaming facilities; and providing for the repeal of such provisions upon the expiration thereof (Part I); to amend a chapter of the laws of 2017 creating the Lake Ontario-St. Lawrence Seaway flood recovery and International Joint Commission Plan 2014 mitigation grant program, as proposed in legislative bill numbers S. 6783 and A. 8013-A, in relation to renaming such program; and to amend the tax law, in relation to exempting certain distributions from eligible retirement plans for income tax purposes (Part J); to amend chapter 54 of the laws of 2017, enacting the capital projects budget, in relation to the use of state and municipal facilities program funds for the Lake Ontario-St. Lawrence Seaway flood relief and recovery grant program (Part K); to amend the environmental conservation law and the state finance law, in relation to the forest preserve health and safety land account and public utility improvements (Part L); and to amend the parks, recreation and historic preservation law, in relation to renaming Riverbank state park; to authorize the renaming of the National Purple Heart Hall of Honor; to authorize the renaming of, in whole or in part, the New Windsor Cantonment state historic site; to amend the highway law, in relation to designating certain portions of the state highway system as the "Senator William J. Larkin, Jr. Highway"; and to amend the public authorities law, envi- ronmental conservation law and the highway law, in relation to naming the Governor Mario M. Cuomo Bridge (Part M) 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 relating to issues deemed necessary for the state. Each component is 3 wholly contained within a Part identified as Parts A through M. The 4 effective date for each particular provision contained within such Part 5 is set forth in the last section of such Part. Any provision in any 6 section contained within a Part, including the effective date of the 7 Part, which makes reference to a section "of this act", when used in 8 connection with that particular component, shall be deemed to mean and 9 refer to the corresponding section of the Part in which it is found. 10 Section three of this act sets forth the general effective date of this 11 act. 12 PART AA. 1 6 1 Section 1. This part enacts into law legislation providing for the 2 imposition of sales and compensating use taxes by certain counties. Each 3 component is wholly contained within a Subpart identified as Subparts A 4 through DDD. The effective date for each particular provision contained 5 within a Subpart is set forth in the last section of such Subpart. Any 6 provision of any section contained within a Subpart, including the 7 effective date of the Subpart, which makes reference to a section "of 8 this act", when used in connection with that particular component, shall 9 be deemed to mean and refer to the corresponding section of the subpart 10 in which it is found. Section three of this part sets forth the general 11 effective date of this part. 12 SUBPART A 13 Section 1. Clause 10 of subparagraph (i) of the opening paragraph of 14 section 1210 of the tax law, as amended by chapter 302 of the laws of 15 2015, is amended to read as follows: 16 (10) the county of Albany is hereby further authorized and empowered 17 to adopt and amend local laws, ordinances or resolutions imposing such 18 taxes at a rate which is one percent additional to the three percent 19 rate authorized above in this paragraph for such county for the period 20 beginning September first, nineteen hundred ninety-two and ending Novem- 21 ber thirtieth, two thousand [seventeen] twenty; 22 § 2. Notwithstanding any inconsistent provision of law, if the county 23 of Albany imposes the additional one percent rate of sales and compen- 24 sating use taxes authorized by section one of this act for any portion 25 of the period during which the county is so authorized to impose such 26 additional one percent rate of such taxes, then such county of Albany 27 shall allocate and distribute quarterly to the cities and the area in 28 the county outside the cities the same proportion of net collections 29 attributable to such additional one percent rate of such taxes as such 30 county is allocating and distributing the net collections from the coun- 31 ty's three percent rate of such taxes as of the date this act shall have 32 become a law, and such portion of net collections attributable to such 33 additional one percent rate of such taxes shall be allocated and 34 distributed to the towns and villages in such county in the same manner 35 as the net collections attributable to such county's three percent rate 36 of such taxes are allocated and distributed to such towns and villages 37 as of the date this act shall have become a law. In the event that any 38 city in the county of Albany exercises its prior right to impose tax 39 pursuant to section 1224 of the tax law, then the county of Albany shall 40 not be required to allocate and distribute net collections in accordance 41 with the previous sentence for any period of time during which any such 42 city tax is in effect. 43 § 3. This act shall take effect immediately. 44 SUBPART B 45 Section 1. Clause 8 of subparagraph (i) of the opening paragraph of 46 section 1210 of the tax law, as amended by chapter 174 of the laws of 47 2015, is amended to read as follows: 48 (8) the county of Allegany is hereby further authorized and empowered 49 to adopt and amend local laws, ordinances or resolutions imposing such 50 taxes at a rate which is: (i) one percent additional to the three 51 percent rate authorized above in this paragraph for such county for the 52 period beginning December first, nineteen hundred eighty-six and endingA. 1 7 1 November thirtieth, two thousand four; and (ii) one and one-half percent 2 additional to the three percent rate authorized above in this paragraph 3 for such county for the period beginning December first, two thousand 4 four and ending November thirtieth, two thousand [seventeen] twenty; 5 § 2. This act shall take effect immediately. 6 SUBPART C 7 Section 1. Clause 18 of subparagraph (i) of the opening paragraph of 8 section 1210 of the tax law, as amended by chapter 114 of the laws of 9 2015, is amended to read as follows: 10 (18) the county of Broome is hereby further authorized and empowered 11 to adopt and amend local laws, ordinances or resolutions imposing such 12 taxes at a rate which is one percent additional to the three percent 13 rate authorized above in this paragraph for such county for the period 14 beginning March first, nineteen hundred ninety-four, and ending November 15 thirtieth, two thousand [seventeen] twenty; 16 § 2. This act shall take effect immediately. 17 SUBPART D 18 Section 1. Clause 5 of subparagraph (i) of the opening paragraph of 19 section 1210 of the tax law, as amended by chapter 173 of the laws of 20 2015, is amended to read as follows: 21 (5) the county of Cattaraugus is hereby further authorized and 22 empowered to adopt and amend local laws, ordinances or resolutions 23 imposing such taxes at a rate which is one percent additional to the 24 three percent rate authorized above in this paragraph for such county 25 for the period beginning March first, nineteen hundred eighty-six and 26 ending November thirtieth, two thousand [seventeen] twenty; 27 § 2. This act shall take effect immediately. 28 SUBPART E 29 Section 1. Clause 9 of subparagraph (i) of the opening paragraph of 30 section 1210 of the tax law, as amended by chapter 197 of the laws of 31 2015, is amended to read as follows: 32 (9) the county of Cayuga is hereby further authorized and empowered to 33 adopt and amend local laws, ordinances or resolutions imposing such 34 taxes at a rate which is one percent additional to the three percent 35 rate authorized above in this paragraph for such county for the period 36 beginning September first, nineteen hundred ninety-two and ending Novem- 37 ber thirtieth, two thousand [seventeen] twenty; 38 § 2. This act shall take effect immediately. 39 SUBPART F 40 Section 1. Clause 38 of subparagraph (i) of the opening paragraph of 41 section 1210 of the tax law, as amended by chapter 332 of the laws of 42 2015, is amended to read as follows: 43 (38) the county of Chautauqua is hereby further authorized and 44 empowered to adopt and amend local laws, ordinances or resolutions 45 imposing such taxes at a rate that is: (i) one and one-quarter percent 46 additional to the three percent rate authorized above in this paragraph 47 for such county for the period beginning March first, two thousand five 48 and ending August thirty-first, two thousand six; (ii) one percent addi-A. 1 8 1 tional to the three percent rate authorized above in this paragraph for 2 such county for the period beginning September first, two thousand six 3 and ending November thirtieth, two thousand seven; (iii) three-quarters 4 of one percent additional to the three percent rate authorized above in 5 this paragraph for such county for the period beginning December first, 6 two thousand seven and ending November thirtieth, two thousand ten; (iv) 7 one-half of one percent additional to the three percent rate authorized 8 above in this paragraph for such county for the period beginning Decem- 9 ber first, two thousand ten and ending November thirtieth, two thousand 10 fifteen; and (v) one percent additional to the three percent rate 11 authorized above in this clause for such county for the period beginning 12 December first, two thousand fifteen and ending November thirtieth, two 13 thousand [seventeen] twenty; 14 § 2. Section 1262-o of the tax law, as amended by section 7 of chapter 15 332 of the laws of 2015, is amended to read as follows: 16 § 1262-o. Disposition of net collections from the additional rate of 17 sales and compensating use taxes in the county of Chautauqua. Notwith- 18 standing any contrary provision of law, if the county of Chautauqua 19 imposes the additional one and one-quarter percent rate of sales and 20 compensating use taxes authorized by section twelve hundred ten of this 21 article for all or any portion of the period beginning March first, two 22 thousand five and ending August thirty-first, two thousand six, the 23 additional one percent rate authorized by such section for all or any of 24 the period beginning September first, two thousand six and ending Novem- 25 ber thirtieth, two thousand seven, the additional three-quarters of one 26 percent rate authorized by such section for all or any of the period 27 beginning December first, two thousand seven and ending November thirti- 28 eth, two thousand ten, the county shall allocate one-fifth of the net 29 collections from the additional three-quarters of one percent to the 30 cities, towns and villages in the county on the basis of their respec- 31 tive populations, determined in accordance with the latest decennial 32 federal census or special population census taken pursuant to section 33 twenty of the general municipal law completed and published prior to the 34 end of the quarter for which the allocation is made, and allocate the 35 remainder of the net collections from the additional three-quarters of 36 one percent as follows: (1) to pay the county's expenses for Medicaid 37 and other expenses required by law; (2) to pay for local road and bridge 38 projects; (3) for the purposes of capital projects and repaying any 39 debts incurred for such capital projects in the county of Chautauqua 40 that are not otherwise paid for by revenue received from the mortgage 41 recording tax; and (4) for deposit into a reserve fund for bonded 42 indebtedness established pursuant to the general municipal law. Notwith- 43 standing any contrary provision of law, if the county of Chautauqua 44 imposes the additional one-half percent rate of sales and compensating 45 use taxes authorized by such section twelve hundred ten for all or any 46 of the period beginning December first, two thousand ten and ending 47 November thirtieth, two thousand fifteen, the county shall allocate 48 three-tenths of the net collections from the additional one-half of one 49 percent to the cities, towns and villages in the county on the basis of 50 their respective populations, determined in accordance with the latest 51 decennial federal census or special population census taken pursuant to 52 section twenty of the general municipal law completed and published 53 prior to the end of the quarter for which the allocation is made, and 54 allocate the remainder of the net collections from the additional one- 55 half of one percent as follows: (1) to pay the county's expenses for 56 Medicaid and other expenses required by law; (2) to pay for local roadA. 1 9 1 and bridge projects; (3) for the purposes of capital projects and repay- 2 ing any debts incurred for such capital projects in the county of Chau- 3 tauqua that are not otherwise paid for by revenue received from the 4 mortgage recording tax; and (4) for deposit into a reserve fund for 5 bonded indebtedness established pursuant to the general municipal law. 6 Notwithstanding any contrary provision of law, if the county of Chautau- 7 qua imposes the additional one percent rate of sales and compensating 8 use taxes authorized by such section twelve hundred ten for all or any 9 of the period beginning December first, two thousand fifteen and ending 10 November thirtieth, two thousand [seventeen] twenty, the county shall 11 allocate three-twentieths of the net collections from the additional one 12 percent to the cities, towns and villages in the county on the basis of 13 their respective populations, determined in accordance with the latest 14 decennial federal census or special population census taken pursuant to 15 section twenty of the general municipal law completed and published 16 prior to the end of the quarter for which the allocation is made, and 17 allocate the remainder of the net collections from the additional one 18 percent as follows: (1) to pay the county's expenses for Medicaid and 19 other expenses required by law; (2) to pay for local road and bridge 20 projects; (3) for the purposes of capital projects and repaying any 21 debts incurred for such capital projects in the county of Chautauqua 22 that are not otherwise paid for by revenue received from the mortgage 23 recording tax; and (4) for deposit into a reserve fund for bonded 24 indebtedness established pursuant to the general municipal law. The net 25 collections from the additional rates imposed pursuant to this section 26 shall be deposited in a special fund to be created by such county sepa- 27 rate and apart from any other funds and accounts of the county to be 28 used for purposes above described. 29 § 3. This act shall take effect immediately. 30 SUBPART G 31 Section 1. Clause 27 of subparagraph (i) of the opening paragraph of 32 section 1210 of the tax law, as amended by chapter 158 of the laws of 33 2015, is amended to read as follows: 34 (27) the county of Chemung is hereby further authorized and empowered 35 to adopt and amend local laws, ordinances or resolutions imposing such 36 taxes at a rate which is one percent additional to the three percent 37 rate authorized above in this paragraph for such county for the period 38 beginning December first, two thousand two, and ending November thirti- 39 eth, two thousand [seventeen] twenty; 40 § 2. This act shall take effect immediately. 41 SUBPART H 42 Section 1. Clause 24 of subparagraph (i) of the opening paragraph of 43 section 1210 of the tax law, as amended by chapter 110 of the laws of 44 2015, is amended to read as follows: 45 (24) the county of Chenango is hereby further authorized and empowered 46 to adopt and amend local laws, ordinances or resolutions imposing such 47 taxes at a rate which is one percent additional to the three percent 48 rate authorized above in this paragraph for such county for the period 49 beginning September first, two thousand two, and ending November thirti- 50 eth, two thousand [seventeen] twenty; 51 § 2. This act shall take effect immediately.A. 1 10 1 SUBPART I 2 Section 1. Clause 36 of subparagraph (i) of the opening paragraph of 3 section 1210 of the tax law, as amended by chapter 170 of the laws of 4 2015, is amended to read as follows: 5 (36) the county of Clinton is hereby further authorized and empowered 6 to adopt and amend local laws, ordinances or resolutions imposing such 7 taxes at a rate which is one percent additional to the three percent 8 rate authorized above in this paragraph for such county for the period 9 beginning December first, two thousand seven, and ending November thir- 10 tieth, two thousand [seventeen] twenty; 11 § 2. Subdivision (cc) of section 1224 of the tax law, as amended by 12 chapter 170 of the laws of 2015, is amended to read as follows: 13 (cc) The county of Clinton shall have the sole right to impose the 14 additional one percent rate of tax which such county is authorized to 15 impose pursuant to the authority of section twelve hundred ten of this 16 article. Such additional rate of tax shall be in addition to any other 17 tax which such county may impose or may be imposing pursuant to this 18 article or any other law and such additional rate of tax shall not be 19 subject to preemption. The maximum three percent rate referred to in 20 this section shall be calculated without reference to the additional one 21 percent rate of tax which the county of Clinton is authorized and 22 empowered to adopt pursuant to section twelve hundred ten of this arti- 23 cle. Net collections from any additional rate of sales and compensating 24 use taxes which the county may impose during the period commencing 25 December first, two thousand eleven, and ending November thirtieth, two 26 thousand [seventeen] twenty, pursuant to the authority of section twelve 27 hundred ten of this article shall be used by the county solely for coun- 28 ty purposes and shall not be subject to any revenue distribution agree- 29 ment entered into pursuant to the authority of subdivision (c) of 30 section twelve hundred sixty-two of this article. 31 § 3. This act shall take effect immediately. 32 SUBPART J 33 Section 1. Clause 21 of subparagraph (i) of the opening paragraph of 34 section 1210 of the tax law, as amended by chapter 307 of the laws of 35 2015, is amended to read as follows: 36 (21) the county of Columbia is hereby further authorized and empowered 37 to adopt and amend local laws, ordinances or resolutions imposing such 38 taxes at a rate which is one percent additional to the three percent 39 rate authorized above in this paragraph for such county for the period 40 beginning March first, nineteen hundred ninety-five, and ending November 41 thirtieth, two thousand [seventeen] twenty; 42 § 2. This act shall take effect immediately. 43 SUBPART K 44 Section 1. Clause 12 of subparagraph (i) of the opening paragraph of 45 section 1210 of the tax law, as amended by chapter 113 of the laws of 46 2015, is amended to read as follows: 47 (12) the county of Cortland is hereby further authorized and empowered 48 to adopt and amend local laws, ordinances, or resolutions imposing such 49 taxes at a rate which is one percent additional to the three percent 50 rate authorized above in this paragraph for such county for the periodA. 1 11 1 beginning September first, nineteen hundred ninety-two and ending Novem- 2 ber thirtieth, two thousand [seventeen] twenty; 3 § 2. This act shall take effect immediately. 4 SUBPART L 5 Section 1. Clause 41 of subparagraph (i) of the opening paragraph of 6 section 1210 of the tax law, as amended by chapter 166 of the laws of 7 2015, is amended to read as follows: 8 (41) the county of Delaware is hereby further authorized and empowered 9 to adopt and amend local laws, ordinances or resolutions imposing such 10 taxes at a rate which is one percent additional to the three percent 11 rate authorized above in this paragraph for such county for the period 12 beginning September first, two thousand two, and ending November thirti- 13 eth, two thousand [seventeen] twenty; 14 § 2. This act shall take effect immediately. 15 SUBPART M 16 Section 1. Clause 29 of subparagraph (i) of the opening paragraph of 17 section 1210 of the tax law, as amended by chapter 215 of the laws of 18 2015, is amended to read as follows: 19 (29) the county of Dutchess is hereby further authorized and empowered 20 to adopt and amend local laws, ordinances or resolutions imposing such 21 taxes at a rate which is three-quarters of one percent additional to the 22 three percent rate authorized above in this paragraph for such county 23 for the period beginning March first, two thousand three, and ending 24 November thirtieth, two thousand [seventeen] twenty, 25 § 2. This act shall take effect immediately. 26 SUBPART N 27 Section 1. Clause 4 of subparagraph (i) of the opening paragraph of 28 section 1210 of the tax law, as amended by chapter 184 of the laws of 29 2015, is amended to read as follows: 30 (4) the county of Erie is hereby further authorized and empowered to 31 adopt and amend local laws, ordinances or resolutions imposing such 32 taxes (i) at a rate which is one percent additional to the three percent 33 rate authorized above in this paragraph for such county for the period 34 beginning January tenth, nineteen hundred eighty-eight and ending Novem- 35 ber thirtieth, two thousand [seventeen] twenty; and (ii) at a rate which 36 is three-quarters of one percent additional to the three percent rate 37 authorized above in this paragraph, and which is also additional to the 38 one percent rate also authorized above in this clause for such county, 39 for the period beginning December first, two thousand eleven, and ending 40 November thirtieth, two thousand [seventeen] twenty; 41 § 2. Subdivision 2 of section 1262-q of the tax law, as amended by 42 chapter 184 of the laws of 2015, is amended to read as follows: 43 (2) Net collections from the additional three-quarters of one percent 44 rate of sales and compensating use taxes which the county may impose 45 during the period commencing December first, two thousand eleven, and 46 ending November thirtieth, two thousand [seventeen] twenty, pursuant to 47 the authority of item (ii) of clause (4) of subparagraph (i) of the 48 opening paragraph of section twelve hundred ten of this article shall be 49 used by the county solely for county purposes and shall not be subject 50 to any revenue distribution agreement the county entered into pursuantA. 1 12 1 to the authority of subdivision (c) of section twelve hundred sixty-two 2 of this part. 3 § 3. This act shall take effect immediately. 4 SUBPART O 5 Section 1. Clause 36 of subparagraph (i) of the opening paragraph of 6 section 1210 of the tax law, as amended by chapter 295 of the laws of 7 2015, is amended to read as follows: 8 (36) the county of Essex is hereby further authorized and empowered to 9 adopt and amend local laws, ordinances or resolutions imposing such 10 taxes at a rate which is one percent additional to the three percent 11 rate authorized above in this paragraph for such county for the period 12 beginning December first, two thousand thirteen, and ending November 13 thirtieth, two thousand [seventeen] twenty; 14 § 2. This act shall take effect immediately. 15 SUBPART P 16 Section 1. Clause 40 of subparagraph (i) of the opening paragraph of 17 section 1210 of the tax law, as amended by chapter 179 of the laws of 18 2015, is amended to read as follows: 19 (40) the county of Franklin is hereby further authorized and empowered 20 to adopt and amend local laws, ordinances or resolutions imposing such 21 taxes at a rate that is one percent additional to the three percent rate 22 authorized above in this paragraph for such county for the period begin- 23 ning June first, two thousand six and ending November thirtieth, two 24 thousand [seventeen] twenty; 25 § 2. This act shall take effect immediately. 26 SUBPART Q 27 Section 1. Clause 39 of subparagraph (i) of the opening paragraph of 28 section 1210 of the tax law, as amended by chapter 297 of the laws of 29 2015, is amended to read as follows: 30 (39) the county of Fulton is hereby further authorized and empowered 31 to adopt and amend local laws, ordinances or resolutions imposing such 32 taxes at a rate which is one percent additional to the three percent 33 rate authorized above in this paragraph for such county for the period 34 beginning September first, two thousand five, and ending November thir- 35 tieth, two thousand [seventeen] twenty; 36 § 2. This act shall take effect immediately. 37 SUBPART R 38 Section 1. Clause 20 of subparagraph (i) of the opening paragraph of 39 section 1210 of the tax law, as amended by chapter 171 of the laws of 40 2015, is amended to read as follows: 41 (20) the county of Genesee is hereby further authorized and empowered 42 to adopt and amend local laws, ordinances or resolutions imposing such 43 taxes at a rate which is one percent additional to the three percent 44 rate authorized above in this paragraph for such county for the period 45 beginning September first, nineteen hundred ninety-four, and ending 46 November thirtieth, two thousand [seventeen] twenty; 47 § 2. Notwithstanding any other provision of law to the contrary, the 48 one percent increase in sales and compensating use taxes authorized forA. 1 13 1 the county of Genesee until November 30, 2019 pursuant to clause (20) of 2 subparagraph (i) of the opening paragraph of section 1210 of the tax 3 law, as amended by section one of this act, shall be divided in the same 4 manner and proportion as the existing three percent sales and compensat- 5 ing use taxes in such county are divided. 6 § 3. This act shall take effect immediately. 7 SUBPART S 8 Section 1. Clause 15 of subparagraph (i) of the opening paragraph of 9 section 1210 of the tax law, as amended by chapter 278 of the laws of 10 2015, is amended to read as follows: 11 (15) the county of Greene is hereby further authorized and empowered 12 to adopt and amend local laws, ordinances or resolutions imposing such 13 taxes at a rate which is one percent additional to the three percent 14 rate authorized above in this paragraph for such county for the period 15 beginning March first, nineteen hundred ninety-three, and ending Novem- 16 ber thirtieth, two thousand [seventeen] twenty; 17 § 2. This act shall take effect immediately. 18 SUBPART T 19 Section 1. Clause 41 of subparagraph (i) of the opening paragraph of 20 section 1210 of the tax law, as added by chapter 163 of the laws of 21 2015, is amended to read as follows: 22 (41) The county of Hamilton is hereby further authorized and empowered 23 to adopt and amend local laws, ordinances or resolutions imposing such 24 taxes at a rate that is one percent additional to the three percent rate 25 authorized above in this paragraph for such county for the period begin- 26 ning December first, two thousand thirteen and ending November thirti- 27 eth, two thousand [seventeen] twenty; 28 § 2. This act shall take effect immediately. 29 SUBPART U 30 Section 1. Clause 19 of subparagraph (i) of the opening paragraph of 31 section 1210 of the tax law, as amended by chapter 286 of the laws of 32 2015, is amended to read as follows: 33 (19) the county of Herkimer is hereby further authorized and empowered 34 to adopt and amend local laws, ordinances or resolutions imposing such 35 taxes at a rate which is one percent additional to the three percent 36 rate authorized above in this paragraph for such county for the period 37 beginning September first, nineteen hundred ninety-four, and ending 38 November thirtieth, two thousand [seventeen] twenty; 39 § 2. Section 1210-E of the tax law, as amended by chapter 286 of the 40 laws of 2015, is amended to read as follows: 41 § 1210-E. Sales and compensating use taxes within Herkimer county. In 42 addition to the taxes imposed by section twelve hundred ten of this 43 subpart or any other provision of law, the county of Herkimer is hereby 44 authorized and empowered to adopt and amend local laws, ordinances or 45 resolutions imposing within the territorial limits of such county addi- 46 tional sales and compensating use taxes at the rate of one-quarter of 47 one percent for the period beginning December first, two thousand seven 48 and ending November thirtieth, two thousand [seventeen] twenty, which 49 taxes shall be identical to the taxes imposed by such county pursuant to 50 the authority of section twelve hundred ten of this subpart. Except asA. 1 14 1 hereinafter provided, all provisions of this article, including the 2 definition and exemption provisions and the provisions relating to the 3 administration, collection and distribution by the commissioner, shall 4 apply for purposes of the taxes authorized by this section in the same 5 manner and with the same force and effect as if the language of this 6 article had been incorporated in full in this section and had expressly 7 referred to the taxes authorized by this section; provided, however, 8 that any provision relating to a maximum rate shall be calculated with- 9 out reference to the rate of additional sales and compensating use taxes 10 herein authorized. For purposes of part IV of this article, relating to 11 the disposition of revenues resulting from taxes collected and adminis- 12 tered by the commissioner, the additional sales and compensating use 13 taxes authorized by this section imposed under the authority of section 14 twelve hundred ten of this subpart and all provisions relating to the 15 deposit, administration and disposition of taxes, penalties and interest 16 relating to taxes imposed by a county under the authority of section 17 twelve hundred ten of this subpart shall, except as otherwise provided 18 in this section, apply to the additional sales and compensating use 19 taxes authorized by this section. 20 § 3. Section 1262-s of the tax law, as amended by chapter 286 of the 21 laws of 2015, is amended to read as follows: 22 § 1262-s. Disposition of net collections from the additional one-quar- 23 ter of one percent rate of sales and compensating use taxes in the coun- 24 ty of Herkimer. Notwithstanding any contrary provision of law, if the 25 county of Herkimer imposes the additional one-quarter of one percent 26 rate of sales and compensating use taxes authorized by section twelve 27 hundred ten-E of this article for all or any portion of the period 28 beginning December first, two thousand seven and ending November thirti- 29 eth, two thousand [seventeen] twenty, the county shall use all net 30 collections from such additional one-quarter of one percent rate to pay 31 the county's expenses for the construction of additional correctional 32 facilities. The net collections from the additional rate imposed pursu- 33 ant to section twelve hundred ten-E shall be deposited in a special fund 34 to be created by such county separate and apart from any other funds and 35 accounts of the county. Any and all remaining net collections from such 36 additional tax, after the expenses of such construction are paid, shall 37 be deposited by the county of Herkimer in the general fund of such coun- 38 ty for any county purpose. 39 § 4. This act shall take effect immediately. 40 SUBPART V 41 Section 1. Clause 37 of subparagraph (i) of the opening paragraph of 42 section 1210 of the tax law, as amended by chapter 213 of the laws of 43 2015, is amended to read as follows: 44 (37) the county of Jefferson is hereby further authorized and 45 empowered to adopt and amend local laws, ordinances or resolutions 46 imposing such taxes at a rate which is one percent additional to the 47 three percent rate authorized above in this paragraph for such county 48 for the period beginning December first, two thousand fifteen, and 49 ending November thirtieth, two thousand [seventeen] twenty; 50 § 2. This act shall take effect immediately. 51 SUBPART WA. 1 15 1 Section 1. Clause 36 of subparagraph (i) of the opening paragraph of 2 section 1210 of the tax law, as amended by chapter 186 of the laws of 3 2015, is amended to read as follows: 4 (36) the county of Lewis is hereby further authorized and empowered to 5 adopt and amend local laws, ordinances or resolutions imposing such 6 taxes at a rate that is one percent additional to the three percent rate 7 authorized above in this paragraph for such county for the period begin- 8 ning June first, two thousand four, and ending November thirtieth, two 9 thousand [seventeen] twenty; 10 § 2. This act shall take effect immediately. 11 SUBPART X 12 Section 1. Clause 32 of subparagraph (i) of the opening paragraph of 13 section 1210 of the tax law, as amended by chapter 199 of the laws of 14 2015, is amended to read as follows: 15 (32) the county of Livingston is hereby further authorized and 16 empowered to adopt and amend local laws, ordinances or resolutions 17 imposing such taxes at a rate which is one percent additional to the 18 three percent rate authorized above in this paragraph for such county 19 for the period beginning June first, two thousand three, and ending 20 November thirtieth, two thousand [seventeen] twenty; 21 § 2. Section 1262-p of the tax law, as amended by chapter 199 of the 22 laws of 2015, is amended to read as follows: 23 § 1262-p. Disposition of net collections from the additional one 24 percent rate of sales and compensating use taxes in the county of 25 Livingston. Notwithstanding any contrary provision of law, if the coun- 26 ty of Livingston imposes the additional one percent rate of sales and 27 compensating use taxes authorized by section twelve hundred ten of this 28 article for all or any portion of the period beginning June first, two 29 thousand three and ending November thirtieth, two thousand [seventeen] 30 twenty, the county shall use all net collections from such additional 31 one percent rate to pay the county's expenses for Medicaid. The net 32 collections from the additional one percent rate imposed pursuant to 33 this section shall be deposited in a special fund to be created by such 34 county separate and apart from any other funds and accounts of the coun- 35 ty. Any and all remaining net collections from such additional one 36 percent tax, after the Medicaid expenses are paid, shall be deposited by 37 the county of Livingston in the general fund of such county for any 38 county purpose. 39 § 3. This act shall take effect immediately. 40 SUBPART Y 41 Section 1. Clause 35 of subparagraph (i) of the opening paragraph of 42 section 1210 of the tax law, as amended by chapter 172 of the laws of 43 2015, is amended to read as follows: 44 (35) the county of Madison is hereby further authorized and empowered 45 to adopt and amend local laws, ordinances or resolutions imposing such 46 taxes at a rate which is one percent additional to the three percent 47 rate authorized above in this paragraph for such county for the period 48 beginning June first, two thousand four, and ending November thirtieth, 49 two thousand [seventeen] twenty; 50 § 2. This act shall take effect immediately. 51 SUBPART ZA. 1 16 1 Section 1. Clause 25 of subparagraph (i) of the opening paragraph of 2 section 1210 of the tax law, as amended by chapter 206 of the laws of 3 2015, is amended to read as follows: 4 (25) the county of Monroe is hereby further authorized and empowered 5 to adopt and amend local laws, ordinances or resolutions imposing such 6 taxes at a rate which is one percent additional to the three percent 7 rate authorized above in this paragraph for the period beginning Decem- 8 ber first, nineteen hundred ninety-three and ending November thirtieth, 9 two thousand [seventeen] twenty; 10 § 2. Notwithstanding the provisions of subdivisions (b) and (c) of 11 section 1262 and section 1262-g of the tax law, net collections, as such 12 term is defined in section 1262 of the tax law, derived from the imposi- 13 tion of sales and compensating use taxes by the county of Monroe at the 14 additional rate of one percent as authorized pursuant to clause (25) of 15 subparagraph (i) of the opening paragraph of section 1210 of the tax 16 law, as amended by section one of this act, which are in addition to the 17 current net collections derived from the imposition of such taxes at the 18 three percent rate authorized by the opening paragraph of section 1210 19 of the tax law, shall be distributed and allocated as follows: for the 20 period of December 1, 2017 through November 30, 2019 in cash, five 21 percent to the school districts in the area of the county outside the 22 city of Rochester, three percent to the towns located within the county, 23 one and one-quarter percent to the villages located within the county, 24 and ninety and three-quarters percent to the city of Rochester and coun- 25 ty of Monroe. The amount of the ninety and three-quarters percent to be 26 distributed and allocated to the city of Rochester and county of Monroe 27 shall be distributed and allocated to each so that the combined total 28 distribution and allocation to each from the sales tax revenues pursuant 29 to sections 1262 and 1262-g of the tax law and this section shall result 30 in the same total amount being distributed and allocated to the city of 31 Rochester and county of Monroe. The amount so distributed and allocated 32 to the county shall be used for county purposes. The foregoing cash 33 payments to the school districts shall be allocated on the basis of the 34 enrolled public school pupils, thereof, as such term is used in subdivi- 35 sion (b) of section 1262 of the tax law, residing in the county of 36 Monroe. The cash payments to the towns located within the county of 37 Monroe shall be allocated on the basis of the ratio which the population 38 of each town, exclusive of the population of any village or portion 39 thereof located within a town, bears to the total population of the 40 towns, exclusive of the population of the villages located within such 41 towns. The cash payments to the villages located within the county shall 42 be allocated on the basis of the ratio which the population of each 43 village bears to the total population of the villages located within the 44 county. The term population as used in this section shall have the same 45 meaning as used in subdivision (b) of section 1262 of the tax law. 46 § 3. The net collections resulting from the additional sales and 47 compensating use taxes, as authorized by this act, shall not be included 48 in determining a sales tax increase or decrease as defined in paragraphs 49 (c) and (d) of subdivision 1 of section 1262-g of the tax law. 50 § 4. Severability. If any clause, sentence, paragraph, or part of this 51 act shall be adjudged by any court of competent jurisdiction to be 52 invalid, such judgement shall not affect, impair or invalidate the 53 remainder thereof, but shall be confined in its operation to the clause, 54 sentence, paragraph, section or part thereof directly involved in the 55 controversy in which such judgement shall have been rendered. 56 § 5. This act shall take effect immediately.A. 1 17 1 SUBPART AA 2 Section 1. Clause 31 of subparagraph (i) of the opening paragraph of 3 section 1210 of the tax law, as amended by chapter 218 of the laws of 4 2015, is amended to read as follows: 5 (31) the county of Montgomery is hereby further authorized and 6 empowered to adopt and amend local laws, ordinances or resolutions 7 imposing such taxes at a rate which is one percent additional to the 8 three percent rate authorized above in this paragraph for such county 9 for the period beginning June first, two thousand three, and ending 10 November thirtieth, two thousand [seventeen] twenty; 11 § 2. This act shall take effect immediately. 12 SUBPART BB 13 Section 1. Clause 2 of subparagraph (i) of the opening paragraph of 14 section 1210 of the tax law, as amended by section 1 of subpart D of 15 part C of chapter 20 of the laws of 2015, is amended to read as follows: 16 (2) the county of Nassau is hereby further authorized and empowered to 17 adopt and amend local laws, ordinances or resolutions imposing such 18 taxes at a rate which is three-quarters percent additional to the three 19 percent rate authorized above in this paragraph for such county for the 20 period beginning January first, nineteen hundred eighty-six and ending 21 November thirtieth, two thousand [seventeen] twenty, subject to the 22 limitation set forth in section twelve hundred sixty-two-e of this arti- 23 cle, and also at a rate which is one-half percent additional to the 24 three percent rate authorized above in this paragraph, and which is also 25 additional to the three-quarters percent rate also authorized above in 26 this clause for such county, for the period beginning September first, 27 nineteen hundred ninety-one and ending November thirtieth, two thousand 28 [seventeen] twenty; 29 § 2. Section 1262-e of the tax law, as amended by section 2 of subpart 30 D of part C of chapter 20 of the laws of 2015, is amended to read as 31 follows: 32 § 1262-e. Establishment of local government assistance programs in 33 Nassau county. 1. Towns and cities. Notwithstanding any other provision 34 of law to the contrary, for the calendar year beginning on January 35 first, nineteen hundred ninety-eight and continuing through the calendar 36 year beginning on January first, two thousand [seventeen] twenty, the 37 county of Nassau shall enact and establish a local government assistance 38 program for the towns and cities within such county to assist such towns 39 and cities to minimize real property taxes; defray the cost and expense 40 of the treatment, collection, management, disposal, and transportation 41 of municipal solid waste, and to comply with the provisions of chapter 42 two hundred ninety-nine of the laws of nineteen hundred eighty-three; 43 and defray the cost of maintaining conservation and environmental 44 control programs. Such special assistance program for the towns and 45 cities within such county and the funding for such program shall equal 46 one-third of the revenues received by such county from the imposition of 47 the three-quarters percent sales and use tax during calendar years two 48 thousand one, two thousand two, two thousand three, two thousand four, 49 two thousand five, two thousand six, two thousand seven, two thousand 50 eight, two thousand nine, two thousand ten, two thousand eleven, two 51 thousand twelve, two thousand thirteen, two thousand fourteen, two thou- 52 sand fifteen, two thousand sixteen, [and], two thousand seventeen, two 53 thousand eighteen, two thousand nineteen and two thousand twenty addi-A. 1 18 1 tional to the regular three percent rate authorized for such county in 2 section twelve hundred ten of this article. The monies for such special 3 local assistance shall be paid and distributed to the towns and cities 4 on a per capita basis using the population figures in the latest decen- 5 nial federal census. Provided further, that notwithstanding any other 6 law to the contrary, the establishment of such special assistance 7 program shall preclude any city or town within such county from preempt- 8 ing or claiming under any other section of this chapter the revenues 9 derived from the additional tax authorized by section twelve hundred ten 10 of this article. Provided further, that any such town or towns may, by 11 resolution of the town board, apportion all or a part of monies received 12 in such special assistance program to an improvement district or special 13 district account within such town or towns in order to accomplish the 14 purposes of this special assistance program. 15 2. Villages. Notwithstanding any other provision of law to the contra- 16 ry, for the calendar year beginning on January first, nineteen hundred 17 ninety-eight and continuing through the calendar year beginning on Janu- 18 ary first, two thousand [seventeen] twenty, the county of Nassau, by 19 local law, is hereby empowered to enact and establish a local government 20 assistance program for the villages within such county to assist such 21 villages to minimize real property taxes; defray the cost and expense of 22 the treatment, collection, management, disposal, and transportation of 23 municipal solid waste; and defray the cost of maintaining conservation 24 and environmental control programs. The funding of such local assistance 25 program for the villages within such county may be provided by Nassau 26 county during any calendar year in which such village local assistance 27 program is in effect and shall not exceed one-sixth of the revenues 28 received from the imposition of the three-quarters percent sales and use 29 tax that are remaining after the towns and cities have received their 30 funding pursuant to the provisions of subdivision one of this section. 31 The funding for such village local assistance program shall be paid and 32 distributed to the villages on a per capita basis using the population 33 figures in the latest decennial federal census. Provided further, that 34 the establishment of such village local assistance program shall 35 preclude any village within such county from preempting or claiming 36 under any other section of this chapter the revenues derived from the 37 additional tax authorized by section twelve hundred ten of this article. 38 § 3. This act shall take effect immediately. 39 SUBPART CC 40 Section 1. Clause 29 of subparagraph (i) of the opening paragraph of 41 section 1210 of the tax law, as amended by chapter 183 of the laws of 42 2015, is amended to read as follows: 43 (29) the county of Niagara is hereby further authorized and empowered 44 to adopt and amend local laws, ordinances or resolutions imposing such 45 taxes at a rate which is one percent additional to the three percent 46 rate authorized above in this paragraph for such county for the period 47 beginning March first, two thousand three, and ending November thirti- 48 eth, two thousand [seventeen] twenty; 49 § 2. Section 1262-n of the tax law, as amended by chapter 183 of the 50 laws of 2015, is amended to read as follows: 51 § 1262-n. Disposition of net collections from the additional one 52 percent rate of sales and compensating use taxes in the county of 53 Niagara. Notwithstanding any contrary provision of law, if the county 54 of Niagara imposes the additional one percent rate of sales and compen-A. 1 19 1 sating use taxes authorized by section twelve hundred ten of this arti- 2 cle for all or any portion of the period beginning March first, two 3 thousand three and ending November thirtieth, two thousand [seventeen] 4 twenty, the county shall use all net collections from such additional 5 one percent rate to pay the county's expenses for Medicaid. The net 6 collections from the additional one percent rate imposed pursuant to 7 this section shall be deposited in a special fund to be created by such 8 county separate and apart from any other funds and accounts of the coun- 9 ty. Any and all remaining net collections from such additional one 10 percent tax, after the Medicaid expenses are paid, shall be deposited by 11 the county of Niagara in the general fund of such county for any county 12 purpose. 13 § 3. This act shall take effect immediately. 14 SUBPART DD 15 Section 1. Clause 13 of subparagraph (i) of the opening paragraph of 16 section 1210 of the tax law, as amended by chapter 185 of the laws of 17 2015, is amended to read as follows: 18 (13) the county of Oneida is hereby further authorized and empowered 19 to adopt and amend local laws, ordinances or resolutions imposing such 20 taxes at a rate which is: (i) one percent additional to the three 21 percent rate authorized above in this paragraph for such county for the 22 period beginning September first, nineteen hundred ninety-two and ending 23 November thirtieth, two thousand [seventeen] twenty; and also (ii) at a 24 rate which is three-quarters of one percent or one-half of one percent 25 additional to the three percent rate authorized above in this paragraph, 26 and which is also additional to the one percent rate also authorized 27 above in this clause for such county, for the period beginning December 28 first, two thousand eight and ending November thirtieth, two thousand 29 [seventeen] twenty; 30 § 2. Section 1262-g of the tax law, as amended by chapter 185 of the 31 laws of 2015, is amended to read as follows: 32 § 1262-g. Oneida county allocation and distribution of net collections 33 from the additional one percent rate of sales and compensating use 34 taxes. Notwithstanding any contrary provision of law, if the county of 35 Oneida imposes sales and compensating use taxes at a rate which is one 36 percent additional to the three percent rate authorized by section 37 twelve hundred ten of this article, as authorized by such section, (a) 38 where a city in such county imposes tax pursuant to the authority of 39 subdivision (a) of such section twelve hundred ten, such county shall 40 allocate, distribute and pay in cash quarterly to such city one-half of 41 the net collections attributable to such additional one percent rate of 42 the county's taxes collected in such city's boundaries; (b) where a city 43 in such county does not impose tax pursuant to the authority of such 44 subdivision (a) of such section twelve hundred ten, such county shall 45 allocate, distribute and pay in cash quarterly to such city not so 46 imposing tax a portion of the net collections attributable to one-half 47 of the county's additional one percent rate of tax calculated on the 48 basis of the ratio which such city's population bears to the county's 49 total population, such populations as determined in accordance with the 50 latest decennial federal census or special population census taken 51 pursuant to section twenty of the general municipal law completed and 52 published prior to the end of the quarter for which the allocation is 53 made, which special census must include the entire area of the county; 54 and (c) provided, however, that such county shall dedicate the first oneA. 1 20 1 million five hundred thousand dollars of net collections attributable to 2 such additional one percent rate of tax received by such county after 3 the county receives in the aggregate eighteen million five hundred thou- 4 sand dollars of net collections from such additional one percent rate of 5 tax imposed for any of the periods: September first, two thousand twelve 6 through August thirty-first, two thousand thirteen; September first, two 7 thousand thirteen through August thirty-first, two thousand fourteen; 8 and September first, two thousand fourteen through August thirty-first, 9 two thousand fifteen; September first, two thousand fifteen through 10 August thirty-first, two thousand sixteen; and September first, two 11 thousand sixteen through August thirty-first, two thousand seventeen; 12 September first, two thousand seventeen through August thirty-first, two 13 thousand eighteen; and September first, two thousand eighteen through 14 August thirty-first, two thousand twenty, to an allocation on a per 15 capita basis, utilizing figures from the latest decennial federal census 16 or special population census taken pursuant to section twenty of the 17 general municipal law, completed and published prior to the end of the 18 year for which such allocation is made, which special census must 19 include the entire area of such county, to be allocated and distributed 20 among the towns of Oneida county by appropriation of its board of legis- 21 lators; provided, further, that nothing herein shall require such board 22 of legislators to make any such appropriation until it has been notified 23 by any town by appropriate resolution and, in any case where there is a 24 village wholly or partly located within a town, a resolution of every 25 such village, embodying the agreement of such town and village or 26 villages upon the amount of such appropriation to be distributed to such 27 village or villages out of the allocation to the town or towns in which 28 it is located. 29 § 3. This act shall take effect immediately. 30 SUBPART EE 31 Section 1. Clause 37 of subparagraph (i) of the opening paragraph of 32 section 1210 of the tax law, as amended by chapter 160 of the laws of 33 2015, is amended to read as follows: 34 (37) the county of Onondaga is hereby further authorized and empowered 35 to adopt and amend local laws, ordinances or resolutions imposing such 36 taxes at a rate that is one percent additional to the three percent rate 37 authorized above in this paragraph for such county for the period begin- 38 ning September first, two thousand four, and ending November thirtieth, 39 two thousand [seventeen] twenty; 40 § 2. Notwithstanding any contrary provision of law, net collections 41 from the additional one percent rate of sales and compensating use taxes 42 which may be imposed by the county of Onondaga during the period 43 commencing December 1, 2017 and ending November 30, 2018, pursuant to 44 the authority of section 1210 of the tax law, shall not be subject to 45 any revenue distribution agreement entered into under subdivision (c) of 46 section 1262 of the tax law, but shall be allocated and distributed or 47 paid, at least quarterly, as follows: (i) 1.58% to the county of Onon- 48 daga for any county purpose; (ii) 97.79% to the city of Syracuse; and 49 (iii) .63% to the school districts in accordance with subdivision (a) of 50 section 1262 of the tax law. 51 § 3. Notwithstanding any contrary provision of law, net collections 52 from the additional one percent rate of sales and compensating use taxes 53 which may be imposed by the county of Onondaga during the period 54 commencing December 1, 2018 and ending November 30, 2019, pursuant toA. 1 21 1 the authority of section 1210 of the tax law, shall not be subject to 2 any revenue distribution agreement entered into under subdivision (c) of 3 section 1262 of the tax law, but shall be allocated and distributed or 4 paid, at least quarterly, as follows: (i) 1.58% to the county of Onon- 5 daga for any county purpose; (ii) 97.79% to the city of Syracuse; and 6 (iii) .63% to the school districts in accordance with subdivision (a) of 7 section 1262 of the tax law. 8 § 4. This act shall take effect immediately. 9 SUBPART FF 10 Section 1. Clause 40 of subparagraph (i) of the opening paragraph of 11 section 1210 of the tax law, as amended by chapter 290 of the laws of 12 2015, is amended to read as follows: 13 (40) the county of Ontario is hereby further authorized and empowered 14 to adopt and amend local laws, ordinances or resolutions imposing such 15 taxes at a rate that is: (A) one-eighth of one percent additional to the 16 three percent rate authorized above in this paragraph for such county 17 for the period beginning June first, two thousand six and ending Novem- 18 ber thirtieth, two thousand [seventeen] twenty; and also (B) at a rate 19 that is three-eighths of one percent additional to the three percent 20 rate authorized above in this paragraph, and that is also additional to 21 the one-eighth of one percent rate authorized in this clause for such 22 county, for the period beginning September first, two thousand nine and 23 ending November thirtieth, two thousand [seventeen] twenty; 24 § 2. This act shall take effect immediately. 25 SUBPART GG 26 Section 1. Clause 35 of subparagraph (i) of the opening paragraph of 27 section 1210 of the tax law, as amended by chapter 192 of the laws of 28 2015, is amended to read as follows: 29 (35) the county of Orange is hereby further authorized and empowered 30 to adopt and amend local laws, ordinances or resolutions imposing such 31 taxes at a rate which is three-quarters of one percent additional to the 32 three percent rate authorized above in this paragraph for such county 33 for the period beginning June first, two thousand four, and ending 34 November thirtieth, two thousand [seventeen] twenty; 35 § 2. Notwithstanding subdivision (c) of section 1262 of the tax law, 36 net collections from any additional rate of sales and compensating use 37 taxes which may be imposed by the county of Orange during the period 38 commencing December 1, 2017, and ending November 30, 2019, pursuant to 39 the authority of section 1210 of the tax law, shall be paid to the coun- 40 ty of Orange and shall be used by such county solely for county purposes 41 and shall not be subject to any revenue distribution agreement entered 42 into pursuant to the authority of subdivision (c) of section 1262 of the 43 tax law. 44 § 3. This act shall take effect immediately. 45 SUBPART HH 46 Section 1. Clause 16 of subparagraph (i) of the opening paragraph of 47 section 1210 of the tax law, as amended by chapter 182 of the laws of 48 2015, is amended to read as follows: 49 (16) the county of Orleans is hereby further authorized and empowered 50 to adopt and amend local laws, ordinances or resolutions imposing suchA. 1 22 1 taxes at a rate which is one percent additional to the three percent 2 rate authorized above in this paragraph for such county for the period 3 beginning June first, nineteen hundred ninety-three, and ending November 4 thirtieth, two thousand [seventeen] twenty; 5 § 2. This act shall take effect immediately. 6 SUBPART II 7 Section 1. Clause 36 of subparagraph (i) of the opening paragraph of 8 section 1210 of the tax law, as amended by chapter 324 of the laws of 9 2015, is amended to read as follows: 10 (36) the county of Oswego is hereby further authorized and empowered 11 to adopt and amend local laws, ordinances or resolutions imposing such 12 taxes at a rate which is one percent additional to the three percent 13 rate authorized above in this paragraph for such county for the period 14 beginning September first, two thousand four, and ending November thir- 15 tieth, two thousand [seventeen] twenty; 16 § 2. This act shall take effect immediately. 17 SUBPART JJ 18 Section 1. Clause 34 of subparagraph (i) of the opening paragraph of 19 section 1210 of the tax law, as amended by chapter 112 of the laws of 20 2015, is amended to read as follows: 21 (34) the county of Otsego is hereby further authorized and empowered 22 to adopt and amend local laws, ordinances or resolutions imposing such 23 taxes at a rate which is one percent additional to the three percent 24 rate authorized above in this paragraph for such county for the period 25 beginning December first, two thousand three, and ending November thir- 26 tieth, two thousand [seventeen] twenty; 27 § 2. This act shall take effect immediately. 28 SUBPART KK 29 Section 1. Clause 39 of subparagraph (i) of the opening paragraph of 30 section 1210 of the tax law, as amended by chapter 201 of the laws of 31 2015, is amended to read as follows: 32 (39) the county of Putnam is hereby further authorized and empowered 33 to adopt and amend local laws, ordinances or resolutions imposing such 34 taxes at a rate that is: (i) one-half of one percent additional to the 35 three percent rate authorized above in this paragraph for such county 36 for the period beginning September first, two thousand five and ending 37 August thirty-first, two thousand seven; and (ii) one percent additional 38 to the three percent rate authorized above in this paragraph for such 39 county for the period beginning September first, two thousand seven and 40 ending November thirtieth, two thousand [seventeen] twenty; 41 § 2. This act shall take effect immediately. 42 SUBPART LL 43 Section 1. Clause 3 of subparagraph (i) of the opening paragraph of 44 section 1210 of the tax law, as amended by chapter 175 of the laws of 45 2015, is amended to read as follows: 46 (3) the county of Rensselaer is hereby further authorized and 47 empowered to adopt and amend local laws, ordinances or resolutions 48 imposing such taxes at a rate which is one percent additional to theA. 1 23 1 three percent rate authorized above in this paragraph for such county 2 for the period beginning September first, nineteen hundred ninety-four 3 and ending November thirtieth, two thousand [seventeen] twenty; 4 § 2. This act shall take effect immediately. 5 SUBPART MM 6 Section 1. Clause 23 of subparagraph (i) of the opening paragraph of 7 section 1210 of the tax law, as amended by chapter 190 of the laws of 8 2015, is amended to read as follows: 9 (23) the county of Rockland is hereby further authorized and empowered 10 to adopt and amend local laws, ordinances or resolutions imposing such 11 taxes at a rate which is: (i) five-eighths of one percent additional to 12 the three percent rate authorized above in this paragraph for such coun- 13 ty for the period beginning March first, two thousand two, and ending 14 November thirtieth, two thousand [seventeen] twenty; and also (ii) at a 15 rate which is three-eighths of one percent additional to the three 16 percent rate authorized above in this paragraph, and which is also addi- 17 tional to the five-eighths of one percent rate also authorized above in 18 this clause for such county, for the period beginning March first, two 19 thousand seven and ending November thirtieth, two thousand [seventeen] 20 twenty; 21 § 2. Section 1262-l of the tax law, as amended by chapter 190 of the 22 laws of 2015, is amended to read as follows: 23 § 1262-1. Allocation and distribution of net collections from the 24 additional rate of sales and compensating use tax in Rockland county. 1. 25 Notwithstanding any provision of law to the contrary, if the county of 26 Rockland imposes the additional five-eighths of one percent rate of tax 27 authorized by section twelve hundred ten of this article during the 28 period beginning March first, two thousand two, and ending November 29 thirtieth, two thousand [seventeen] twenty, such county shall allocate 30 and distribute twenty percent of the net collections from such addi- 31 tional rate to the towns and villages in the county in accordance with 32 subdivision (c) of section twelve hundred sixty-two of this part on the 33 basis of the ratio which the population of each such town or village 34 bears to such county's total population; and 35 2. Notwithstanding any provision of law to the contrary, if the county 36 of Rockland imposes the additional three-eighths of one percent rate of 37 tax authorized by section twelve hundred ten of this article during the 38 period beginning March first, two thousand seven, and ending November 39 thirtieth, two thousand [seventeen] twenty, such county shall allocate 40 and distribute sixteen and two-thirds percent of the net collections 41 from such additional rate to the general funds of towns and villages 42 within the county of Rockland with existing town and village police 43 departments from March first, two thousand seven through December thir- 44 ty-first, two thousand seven and thirty-three and one-third percent of 45 the net collections from such additional rate from January first, two 46 thousand eight through November thirtieth, two thousand [seventeen] 47 twenty. The monies allocated and distributed pursuant to this subdivi- 48 sion shall be allocated and distributed to towns and villages with 49 police departments on the basis of the number of full-time equivalent 50 police officers employed by each police department and shall not be used 51 for salaries heretofore or hereafter negotiated. 52 § 3. This act shall take effect immediately. 53 SUBPART NNA. 1 24 1 Section 1. Clause 41 of subparagraph (i) of the opening paragraph of 2 section 1210 of the tax law, as amended by chapter 214 of the laws of 3 2015, is amended to read as follows: 4 (41) The county of St. Lawrence is hereby further authorized and 5 empowered to adopt and amend local laws, ordinances or resolutions 6 imposing such taxes at a rate that is one percent additional to the 7 three percent rate authorized above in this paragraph for such county 8 for the period beginning December first, two thousand thirteen and 9 ending November thirtieth, two thousand [seventeen] twenty; 10 § 2. This act shall take effect immediately. 11 SUBPART OO 12 Section 1. Clause 31 of subparagraph (i) of the opening paragraph of 13 section 1210 of the tax law, as amended by chapter 288 of the laws of 14 2015, is amended to read as follows: 15 (31) the county of Schenectady is hereby further authorized and 16 empowered to adopt and amend local laws, ordinances or resolutions 17 imposing such taxes at a rate which is one-half of one percent addi- 18 tional to the three percent rate authorized above in this paragraph for 19 such county for the period beginning June first, two thousand three, and 20 ending November thirtieth, two thousand [seventeen] twenty; 21 § 2. This act shall take effect immediately. 22 SUBPART PP 23 Section 1. Clause 35 of subparagraph (i) of the opening paragraph of 24 section 1210 of the tax law, as amended by chapter 280 of the laws of 25 2015, is amended to read as follows: 26 (35) the county of Schoharie is hereby further authorized and 27 empowered to adopt and amend local laws, ordinances or resolutions 28 imposing such taxes at a rate which is one percent additional to the 29 three percent rate authorized above in this paragraph for such county 30 for the period beginning June first, two thousand four, and ending 31 November thirtieth, two thousand [seventeen] twenty; 32 § 2. This act shall take effect immediately. 33 SUBPART QQ 34 Section 1. Clause 22 of subparagraph (i) of the opening paragraph of 35 section 1210 of the tax law, as amended by chapter 157 of the laws of 36 2015, is amended to read as follows: 37 (22) the county of Schuyler is hereby further authorized and empowered 38 to adopt and amend local laws, ordinances or resolutions imposing such 39 taxes at a rate which is one percent additional to the three percent 40 rate authorized above in this paragraph for such county for the period 41 beginning September first, nineteen hundred ninety-nine, and ending 42 November thirtieth, two thousand [seventeen] twenty; 43 § 2. This act shall take effect immediately. 44 SUBPART RR 45 Section 1. Clause 28 of subparagraph (i) of the opening paragraph of 46 section 1210 of the tax law, as amended by chapter 198 of the laws of 47 2015, is amended to read as follows:A. 1 25 1 (28) the county of Seneca is hereby further authorized and empowered 2 to adopt and amend local laws, ordinances or resolutions imposing such 3 taxes at a rate that is one percent additional to the three percent rate 4 authorized above in this paragraph for such county for the period begin- 5 ning December first, two thousand two and ending November thirtieth, two 6 thousand [seventeen] twenty; 7 § 2. This act shall take effect immediately. 8 SUBPART SS 9 Section 1. Clause 26 of subparagraph (i) of the opening paragraph of 10 section 1210 of the tax law, as amended by chapter 165 of the laws of 11 2015, is amended to read as follows: 12 (26) the county of Steuben is hereby further authorized and empowered 13 to adopt and amend local laws, ordinances or resolutions imposing such 14 taxes at a rate which is one percent additional to the three percent 15 rate authorized above in this paragraph for such county for the period 16 beginning December first, nineteen hundred ninety-two and ending Novem- 17 ber thirtieth, two thousand [seventeen] twenty; 18 § 2. Section 1262-h of the tax law, as amended by chapter 165 of the 19 laws of 2015, is amended to read as follows: 20 § 1262-h. Allocation and distribution of net collections from the 21 additional one percent rate of sales and compensating use taxes in Steu- 22 ben county. Notwithstanding any provision of law to the contrary, of the 23 net collections received by the county of Steuben as a result of the 24 imposition of the additional one percent rate of tax authorized by 25 section twelve hundred ten of this article (a) during the period begin- 26 ning December first, nineteen hundred ninety-three and ending November 27 thirtieth, nineteen hundred ninety-four, the county of Steuben shall pay 28 or cause to be paid to the city of Hornell the sum of two hundred thou- 29 sand dollars, to the city of Corning the sum of three hundred thousand 30 dollars, and the sum of five hundred thousand dollars to the towns and 31 villages of the county of Steuben, on the basis of the ratio which the 32 full valuation of real property in each town or village bears to the 33 aggregate full valuation of real property in all of the towns and 34 villages in such area. Of the net collections received by the county of 35 Steuben as a result of the imposition of said additional one percent 36 rate of tax authorized by section twelve hundred ten of this article 37 during the period beginning December first, nineteen hundred ninety-four 38 and ending November thirtieth, nineteen hundred ninety-five, the county 39 of Steuben shall pay or cause to be paid to the city of Hornell the sum 40 of three hundred thousand dollars, to the city of Corning the sum of 41 four hundred fifty thousand dollars, and the sum of seven hundred fifty 42 thousand dollars to the towns and villages of the county of Steuben, on 43 the basis of the ratio which the full valuation of real property in each 44 town or village bears to the aggregate full valuation of real property 45 in all of the towns and villages in such area; and (b) during the period 46 beginning December first, nineteen hundred ninety-five and ending Novem- 47 ber thirtieth, two thousand seven, the county of Steuben shall annually 48 pay or cause to be paid to the city of Hornell the sum of five hundred 49 fifty thousand dollars, to the city of Corning the sum of six hundred 50 thousand dollars, and the sum of seven hundred fifty thousand dollars to 51 the towns and villages of the county of Steuben, on the basis of the 52 ratio which the full valuation of real property in each town or village 53 bears to the aggregate full valuation of real property in all of the 54 towns and villages in such area; and during the period beginning Decem-A. 1 26 1 ber first, two thousand seven and ending November thirtieth, two thou- 2 sand nine, the county of Steuben shall annually pay or cause to be paid 3 to the city of Hornell the sum of six hundred ten thousand dollars, to 4 the city of Corning the sum of six hundred fifty thousand dollars, and 5 the sum of seven hundred fifty thousand dollars to the towns and 6 villages of the county of Steuben, on the basis of the ratio which the 7 full valuation of real property in each town or village bears to the 8 aggregate full valuation of real property in all of the towns and 9 villages in such area; and during the period beginning December first, 10 two thousand nine and ending November thirtieth, two thousand eleven, 11 the county of Steuben shall annually pay or cause to be paid to the city 12 of Hornell the sum of seven hundred ten thousand dollars, to the city of 13 Corning the sum of seven hundred ten thousand dollars, and the sum of 14 seven hundred fifty thousand dollars to the towns and villages of the 15 county of Steuben, on the basis of the ratio which the full valuation of 16 real property in each town or village bears to the aggregate full valu- 17 ation of real property in all of the towns and villages in such area; 18 and during the period beginning December first, two thousand eleven and 19 ending November thirtieth, two thousand thirteen, the county of Steuben 20 shall annually pay or cause to be paid to the city of Hornell the sum of 21 seven hundred forty thousand dollars, to the city of Corning the sum of 22 seven hundred forty thousand dollars, and the sum of seven hundred fifty 23 thousand dollars to the towns and villages of the county of Steuben, on 24 the basis of the ratio which the full valuation of real property in each 25 town or village bears to the aggregate full valuation of real property 26 in all of the towns and villages in such area; and during the period 27 beginning December first, two thousand thirteen and ending November 28 thirtieth, two thousand fifteen, the county of Steuben shall annually 29 pay or cause to be paid to the city of Hornell the sum of seven hundred 30 sixty-five thousand dollars, to the city of Corning the sum of seven 31 hundred sixty-five thousand dollars, and the sum of seven hundred fifty 32 thousand dollars to the towns and villages of the county of Steuben, on 33 the basis of the ratio which the full valuation of real property in each 34 town or village bears to the aggregate full valuation of real property 35 in all of the towns and villages in such area; and during the period 36 beginning December first, two thousand fifteen and ending November thir- 37 tieth, two thousand seventeen, the county of Steuben shall annually pay 38 or cause to be paid to the city of Hornell the sum of seven hundred 39 sixty-five thousand dollars, to the city of Corning the sum of seven 40 hundred sixty-five thousand dollars, and the sum of seven hundred fifty 41 thousand dollars to the towns and villages of the county of Steuben, on 42 the basis of the ratio which the full valuation of real property in each 43 town or village bears to the aggregate full valuation of real property 44 in all of the towns and villages in such area; and during the period 45 beginning December first, two thousand seventeen and ending November 46 thirtieth, two thousand twenty, the county of Steuben shall annually pay 47 or cause to be paid to the city of Hornell the sum of seven hundred 48 eighty thousand dollars, to the city of Corning the sum of seven hundred 49 eighty thousand dollars, and the sum of seven hundred fifty thousand 50 dollars to the towns and villages of the county of Steuben, on the basis 51 of the ratio which the full valuation of real property in each town or 52 village bears to the aggregate full valuation of real property in all of 53 the towns and villages in such area. 54 § 3. This act shall take effect immediately. 55 SUBPART TTA. 1 27 1 Section 1. Clause 14 of subparagraph (i) of the opening paragraph of 2 section 1210 of the tax law, as amended by chapter 221 of the laws of 3 2015, is amended to read as follows: 4 (14) the county of Suffolk is hereby further authorized and empowered 5 to adopt and amend local laws, ordinances or resolutions imposing such 6 taxes at a rate which is one percent additional to the three percent 7 rate authorized above in this paragraph for such county for the period 8 beginning June first, two thousand one and ending November thirtieth, 9 two thousand [seventeen] twenty; 10 § 2. Subdivision (c) of section 1262-j of the tax law, as amended by 11 chapter 221 of the laws of 2015, is amended to read as follows: 12 (c) Notwithstanding any provision of law to the contrary, of the net 13 collections received by the county of Suffolk as a result of the 14 increase of one percent to the tax authorized by section twelve hundred 15 ten of this article for the period beginning June first, two thousand 16 one and ending November thirtieth, two thousand [seventeen] twenty, 17 imposed by local laws or resolutions (by simple majority) by the county 18 legislature, and signed by the county executive, the county of Suffolk 19 shall allocate such net collections as follows: no less than one-eighth 20 and no more than three-eighths of such net collections received shall be 21 dedicated for public safety purposes and the balance shall be deposited 22 in the general fund of the county of Suffolk. 23 § 3. This act shall take effect immediately. 24 SUBPART UU 25 Section 1. Clause 33 of subparagraph (i) of the opening paragraph of 26 section 1210 of the tax law, as amended by chapter 313 of the laws of 27 2015, is amended to read as follows: 28 (33) the county of Sullivan is hereby further authorized and empowered 29 to adopt and amend local laws, ordinances or resolutions imposing such 30 taxes at a rate that is: (i) one-half of one percent additional to the 31 three percent rate authorized above in this paragraph for such county 32 for the period beginning June first, two thousand three, and ending 33 November thirtieth, two thousand [seventeen] twenty; and (ii) an addi- 34 tional one-half of one percent in addition to the other rates authorized 35 above in this paragraph for such county for the period beginning June 36 first, two thousand seven and ending November thirtieth, two thousand 37 [seventeen] twenty; 38 § 2. This act shall take effect immediately. 39 SUBPART VV 40 Section 1. Clause 17 of subparagraph (i) of the opening paragraph of 41 section 1210 of the tax law, as amended by chapter 282 of the laws of 42 2015, is amended to read as follows: 43 (17) the county of Tioga is hereby further authorized and empowered to 44 adopt and amend local laws, ordinances or resolutions imposing such 45 taxes at a rate which is: (i) one-half of one percent additional to the 46 three percent rate authorized above in this paragraph for such county 47 for the period beginning September first, nineteen hundred ninety-three, 48 and ending November thirtieth, two thousand three; and (ii) one percent 49 additional to the three percent rate authorized above in this paragraph 50 for such county for the period beginning December first, two thousand 51 five, and ending November thirtieth, two thousand [seventeen] twenty; 52 § 2. This act shall take effect immediately.A. 1 28 1 SUBPART WW 2 Section 1. Clause 11 of subparagraph (i) of the opening paragraph of 3 section 1210 of the tax law, as amended by chapter 276 of the laws of 4 2015, is amended to read as follows: 5 (11) the county of Tompkins is hereby further authorized and empowered 6 to adopt and amend local laws, ordinances or resolutions imposing such 7 taxes at a rate which is one-half or one percent additional to the three 8 percent rate authorized above in this paragraph for such county for the 9 period beginning December first, nineteen hundred ninety-two and ending 10 November thirtieth, two thousand [seventeen] twenty; 11 § 2. This act shall take effect immediately. 12 SUBPART XX 13 Section 1. Clause 7 of subparagraph (i) of the opening paragraph of 14 section 1210 of the tax law, as amended by chapter 181 of the laws of 15 2015, is amended to read as follows: 16 (7) the county of Ulster is hereby further authorized and empowered to 17 adopt and amend local laws, ordinances or resolutions imposing such 18 taxes at a rate which is one percent additional to the three percent 19 rate authorized above in this paragraph for such county for the period 20 beginning September first, two thousand two and ending November thirti- 21 eth, two thousand [seventeen] twenty; 22 § 2. Section 3 of chapter 200 of the laws of 2002 amending the tax law 23 relating to certain tax rates imposed by the county of Ulster, as 24 amended by chapter 181 of the laws of 2015, is amended to read as 25 follows: 26 § 3. If, pursuant to the authority of this act, the county of Ulster 27 imposes sales and compensating use taxes at a rate greater than three 28 percent for all or any portion of the period commencing September 1, 29 2002, and ending November 30, [2017] 2020, net collections from such 30 additional rate of tax imposed during such period shall be deemed to be, 31 and shall be included in, net collections subject to such county's 32 existing agreement with the city of Kingston entered into pursuant to 33 subdivision (c) of section 1262 of the tax law and such net collections 34 shall be allocated in accordance with such agreement. 35 § 3. This act shall take effect immediately. 36 SUBPART YY 37 Section 1. Clause 34 of subparagraph (i) of the opening paragraph of 38 section 1210 of the tax law, as amended by chapter 196 of the laws of 39 2015, is amended to read as follows: 40 (34) the county of Wayne is hereby further authorized and empowered to 41 adopt and amend local laws, ordinances or resolutions imposing such 42 taxes at a rate that is one percent additional to the three percent rate 43 authorized above in this paragraph for such county for the period begin- 44 ning December first, two thousand five, and ending November thirtieth, 45 two thousand [seventeen] twenty; 46 § 2. This act shall take effect immediately. 47 SUBPART ZZA. 1 29 1 Section 1. Clause 6 of subparagraph (i) of the opening paragraph of 2 section 1210 of the tax law, as amended by chapter 293 of the laws of 3 2015, is amended to read as follows: 4 (6) the county of Wyoming is hereby further authorized and empowered 5 to adopt and amend local laws, ordinances or resolutions imposing such 6 taxes at a rate which is one percent additional to the three percent 7 rate authorized above in this paragraph for such county for the period 8 beginning September first, nineteen hundred ninety-two and ending Novem- 9 ber thirtieth, two thousand [seventeen] twenty; 10 § 2. This act shall take effect immediately. 11 SUBPART AAA 12 Section 1. Clause 30 of subparagraph (i) of the opening paragraph of 13 section 1210 of the tax law, as amended by chapter 156 of the laws of 14 2015, is amended to read as follows: 15 (30) the county of Yates is hereby further authorized and empowered to 16 adopt and amend local laws, ordinances or resolutions imposing such 17 taxes at a rate which is one percent additional to the three percent 18 rate authorized above in this paragraph for such county for the period 19 beginning September first, two thousand three, and ending November thir- 20 tieth, two thousand [seventeen] twenty; 21 § 2. This act shall take effect immediately. 22 SUBPART BBB 23 Section 1. Clause 6 of subparagraph (ii) of the opening paragraph of 24 section 1210 of the tax law, as amended by chapter 207 of the laws of 25 2015, is amended to read as follows: 26 (6) the city of Oswego is hereby further authorized and empowered to 27 adopt and amend local laws, ordinances or resolutions imposing such 28 taxes at a rate which is one percent additional to the three percent 29 rate authorized above in this paragraph for such city for the period 30 beginning September first, two thousand four, and ending November thir- 31 tieth, two thousand [seventeen] twenty; 32 § 2. This act shall take effect immediately. 33 SUBPART CCC 34 Section 1. Clause 1 of subparagraph (ii) of the opening paragraph of 35 section 1210 of the tax law, as amended by chapter 67 of the laws of 36 2015, is amended to read as follows: 37 (1) the city of Yonkers is hereby further authorized and empowered to 38 adopt and amend local laws, ordinances or resolutions imposing such 39 taxes at a rate which is: (a) one percent additional to the three 40 percent rate authorized above in this paragraph for such city; and (b) 41 one-half of one percent in addition to the other rates authorized in 42 this paragraph for such city for the period beginning September first, 43 two thousand fifteen and ending November thirtieth, two thousand [seven-44teen] twenty; 45 § 2. Section 7 of chapter 67 of the laws of 2015, amending the tax law 46 relating to authorizing the city of Yonkers to impose additional sales 47 tax, is amended to read as follows: 48 § 7. This act shall take effect immediately and shall expire and be 49 deemed repealed November 30, [2017] 2020.A. 1 30 1 § 3. This act shall take effect immediately; provided, however, that 2 the amendments to clause 1 of subparagraph (ii) of the opening paragraph 3 of section 1210 of the tax law made by section one of this act shall not 4 affect the expiration and reversion of such clause and shall be deemed 5 to expire therewith. 6 SUBPART DDD 7 Section 1. Clause 4 of subparagraph (ii) of the opening paragraph of 8 section 1210 of the tax law, as amended by chapter 274 of the laws of 9 2015, is amended to read as follows: 10 (4) the city of New Rochelle is hereby further authorized and 11 empowered to adopt and amend local laws, ordinances or resolutions 12 imposing such taxes at a rate which is one percent additional to the 13 three percent rate authorized above in this paragraph for such city for 14 the period beginning September first, nineteen hundred ninety-three and 15 ending December thirty-first, two thousand [seventeen] twenty; 16 § 2. This act shall take effect immediately. 17 § 2. Severability clause. If any clause, sentence, paragraph, subdivi- 18 sion, or section of this part shall be adjudged by any court of compe- 19 tent jurisdiction to be invalid, such judgment shall not affect, impair, 20 or invalidate the remainder thereof, but shall be confined in its opera- 21 tion to the clause, sentence, paragraph, subdivision or section thereof 22 directly involved in the controversy in which such judgment shall have 23 been rendered. It is hereby declared to be the intent of the legislature 24 that this part would have been enacted even if such invalid provisions 25 had not been included herein. 26 § 3. This act shall take effect immediately provided, however, that 27 the applicable effective date of Subparts A through DDD of this part 28 shall be as specifically set forth in the last section of such Subparts. 29 PART B 30 Section 1. This part enacts into law legislation providing for the 31 imposition of hotel and motel taxes by certain counties. Each component 32 is wholly contained within a Subpart identified as Subparts A through C. 33 The effective date for each particular provision contained within a 34 Subpart is set forth in the last section of such Subpart. Any provision 35 of any section contained within a Subpart, including the effective date 36 of the Subpart, which makes reference to a section "of this act", when 37 used in connection with that particular component, shall be deemed to 38 mean and refer to the corresponding section of the subpart in which it 39 is found. Section three of this part sets forth the general effective 40 date of this part. 41 SUBPART A 42 Section 1. Subdivision 7 of section 1202-q of the tax law, as amended 43 by chapter 323 of the laws of 2015, is amended to read as follows: 44 (7) Such local law shall provide for the imposition of a hotel or 45 motel tax for a period to expire on December thirty-first, two thousand 46 [seventeen] twenty. 47 § 2. Section 6 of chapter 179 of the laws of 2000, amending the tax 48 law, relating to hotel and motel taxes in Nassau county and a surcharge 49 on tickets to places of entertainment in such county, as amended by 50 chapter 323 of the laws of 2015, is amended to read as follows:A. 1 31 1 § 6. This act shall take effect immediately, except that section five 2 of this act shall take effect on the same date as a chapter of the laws 3 of 2000 amending the public authorities law and the tax law relating to 4 creating the Nassau county interim finance authority takes effect; 5 provided, further, that sections two, three and four of this act shall 6 expire and be deemed repealed December 31, [2017] 2020. 7 § 3. This act shall take effect immediately. 8 SUBPART B 9 Section 1. Section 2 of chapter 405 of the laws of 2007, amending the 10 tax law relating to increasing hotel/motel taxes in Chautauqua county, 11 as amended by chapter 320 of the laws of 2015, is amended to read as 12 follows: 13 § 2. This act shall take effect December 1, 2007 and shall expire and 14 be deemed repealed November 30, [2017] 2020. 15 § 2. This act shall take effect immediately. 16 SUBPART C 17 Section 1. Subdivision 7 of section 1202-o of the tax law, as amended 18 by chapter 348 of the laws of 2015, is amended to read as follows: 19 (7) Such local law shall provide for the imposition of a hotel or 20 motel tax until December thirty-first, two thousand [seventeen] twenty. 21 § 2. This act shall take effect immediately. 22 § 2. Severability clause. If any clause, sentence, paragraph, subdivi- 23 sion, or section of this part shall be adjudged by any court of compe- 24 tent jurisdiction to be invalid, such judgment shall not affect, impair, 25 or invalidate the remainder thereof, but shall be confined in its opera- 26 tion to the clause, sentence, paragraph, subdivision or section thereof 27 directly involved in the controversy in which such judgment shall have 28 been rendered. It is hereby declared to be the intent of the legislature 29 that this part would have been enacted even if such invalid provisions 30 had not been included herein. 31 § 3. This act shall take effect immediately provided, however, that 32 the applicable effective date of Subparts A through C of this part shall 33 be as specifically set forth in the last section of such Subparts. 34 PART C 35 Section 1. This part enacts into law legislation providing for the 36 imposition of a county recording tax on obligation secured by a mortgage 37 on real property. Each component is wholly contained within a Subpart 38 identified as Subparts A through H. The effective date for each partic- 39 ular provision contained within a Subpart is set forth in the last 40 section of such Subpart. Any provision of any section contained within a 41 Subpart, including the effective date of the Subpart, which makes refer- 42 ence to a section "of this act", when used in connection with that 43 particular component, shall be deemed to mean and refer to the corre- 44 sponding section of the subpart in which it is found. Section three of 45 this part sets forth the general effective date of this part. 46 SUBPART A 47 Section 1. Section 2 of chapter 333 of the laws of 2006 amending the 48 tax law relating to authorizing the county of Schoharie to impose aA. 1 32 1 county recording tax on obligation secured by a mortgage on real proper- 2 ty, as amended by chapter 281 of the laws of 2015, is amended to read as 3 follows: 4 § 2. This act shall take effect immediately and shall expire and be 5 deemed repealed on and after December 1, [2017] 2020. 6 § 2. This act shall take effect immediately. 7 SUBPART B 8 Section 1. Section 2 of chapter 326 of the laws of 2006, amending the 9 tax law relating to authorizing the county of Hamilton to impose a coun- 10 ty recording tax on obligations secured by mortgages on real property, 11 as amended by chapter 296 of the laws of 2015, is amended to read as 12 follows: 13 § 2. This act shall take effect immediately and shall expire and be 14 deemed repealed December 1, [2017] 2020. 15 § 2. This act shall take effect immediately. 16 SUBPART C 17 Section 1. Section 2 of chapter 489 of the laws of 2004, amending the 18 tax law relating to the mortgage recording tax in the county of Fulton, 19 as amended by chapter 285 of the laws of 2015, is amended to read as 20 follows: 21 § 2. This act shall take effect immediately and shall expire November 22 30, [2017] 2020 when upon such date the provisions of this act shall be 23 deemed repealed. 24 § 2. This act shall take effect immediately. 25 SUBPART D 26 Section 1. Subdivision 1 of section 253-d of the tax law, as amended 27 by chapter 22 of the laws of 2015, is amended to read as follows: 28 1. The city of Yonkers, acting through its local legislative body, is 29 hereby authorized and empowered to adopt and amend local laws imposing 30 in any such city during the period beginning September first, nineteen 31 hundred ninety-three and ending August thirty-first, two thousand 32 [seventeen] twenty, a tax of fifty cents for each one hundred dollars 33 and each remaining major fraction thereof of principal debt or obli- 34 gation which is or under any contingency may be secured at the date of 35 execution thereof, or at any time thereafter, by a mortgage on real 36 property situated within such city and recorded on or after the date 37 upon which such tax takes effect and a tax of fifty cents on such mort- 38 gage if the principal debt or obligation which is or by any contingency 39 may be secured by such mortgage is less than one hundred dollars. 40 § 2. This act shall take effect immediately. 41 SUBPART E 42 Section 1. Section 2 of chapter 443 of the laws of 2007 amending the 43 tax law relating to authorizing the county of Cortland to impose an 44 additional mortgage recording tax, as amended by chapter 161 of the laws 45 of 2015, is amended to read as follows: 46 § 2. This act shall take effect on the sixtieth day after it shall 47 have become a law and shall expire and be deemed repealed December 1, 48 [2017] 2020.A. 1 33 1 § 2. This act shall take effect immediately. 2 SUBPART F 3 Section 1. Section 2 of chapter 579 of the laws of 2004, amending the 4 tax law relating to authorizing the county of Genesee to impose a county 5 recording tax on certain mortgage obligation, as amended by chapter 301 6 of the laws of 2015, is amended to read as follows: 7 § 2. This act shall take effect on the thirtieth day after it shall 8 have become a law; and shall expire on November 1, [2017] 2020, when 9 upon such date the provisions of this act shall be deemed repealed. 10 § 2. This act shall take effect immediately. 11 SUBPART G 12 Section 1. Section 2 of chapter 366 of the laws of 2005, amending the 13 tax law relating to the mortgage recording tax in the county of Yates, 14 as amended by chapter 232 of the laws of 2014, is amended to read as 15 follows: 16 § 2. This act shall take effect on the thirtieth day after it shall 17 have become a law and shall expire and be deemed repealed on December 1, 18 [2017] 2020. 19 § 2. This act shall take effect immediately. 20 SUBPART H 21 Section 1. Section 3 of chapter 365 of the laws of 2005, amending the 22 tax law relating to the mortgage recording tax in the county of Steuben, 23 as amended by chapter 212 of the laws of 2014, is amended to read as 24 follows: 25 § 3. This act shall take effect immediately except that section two of 26 this act shall take effect on the thirtieth day after it shall have 27 become a law and shall expire and be deemed repealed on December 1, 28 [2017] 2020. 29 § 2. This act shall take effect immediately. 30 § 2. Severability clause. If any clause, sentence, paragraph, subdivi- 31 sion, or section of this part shall be adjudged by any court of compe- 32 tent jurisdiction to be invalid, such judgment shall not affect, impair, 33 or invalidate the remainder thereof, but shall be confined in its opera- 34 tion to the clause, sentence, paragraph, subdivision or section thereof 35 directly involved in the controversy in which such judgment shall have 36 been rendered. It is hereby declared to be the intent of the legislature 37 that this part would have been enacted even if such invalid provisions 38 had not been included herein. 39 § 3. This act shall take effect immediately provided, however, that 40 the applicable effective date of Subparts A through H of this part shall 41 be as specifically set forth in the last section of such Subparts. 42 PART D 43 Section 1. Section 2 of chapter 556 of the laws of 2007 amending the 44 tax law relating to the imposition of an additional real estate transfer 45 tax within the county of Columbia, as amended by chapter 308 of the laws 46 of 2015, is amended to read as follows: 47 § 2. This act shall take effect immediately and shall expire and be 48 deemed repealed on December 31, [2017] 2020.A. 1 34 1 § 2. This act shall take effect immediately. 2 PART E 3 Section 1. Subparagraph (A) of paragraph 7 of subdivision (ee) of 4 section 1115 of the tax law, as amended by section 33 of part A of chap- 5 ter 20 of the laws of 2015, is amended to read as follows: 6 (A) "Tenant" means a person who, as lessee, enters into a space lease 7 with a landlord for a term of ten years or more commencing on or after 8 September first, two thousand five, but not later than, in the case of a 9 space lease with respect to leased premises located in eligible areas as 10 defined in clause (i) of subparagraph (D) of this paragraph, September 11 first, two thousand [seventeen] twenty and, in the case of a space lease 12 with respect to leased premises located in eligible areas as defined in 13 clause (ii) of subparagraph (D) of this paragraph not later than Septem- 14 ber first, two thousand [nineteen] twenty-two, of premises for use as 15 commercial office space in buildings located or to be located in the 16 eligible areas. A person who currently occupies premises for use as 17 commercial office space under an existing lease in a building in the 18 eligible areas shall not be eligible for exemption under this subdivi- 19 sion unless such existing lease, in the case of a space lease with 20 respect to leased premises located in eligible areas as defined in 21 clause (i) of subparagraph (D) of this paragraph expires according to 22 its terms before September first, two thousand [seventeen] twenty or 23 such existing lease, in the case of a space lease with respect to leased 24 premises located in eligible areas as defined in clause (ii) of subpara- 25 graph (D) of this paragraph and such person enters into a space lease, 26 for a term of ten years or more commencing on or after September first, 27 two thousand five, of premises for use as commercial office space in a 28 building located or to be located in the eligible areas, provided that 29 such space lease with respect to leased premises located in eligible 30 areas as defined in clause (i) of subparagraph (D) of this paragraph 31 commences no later than September first, two thousand [seventeen] 32 twenty, and provided that such space lease with respect to leased prem- 33 ises located in eligible areas as defined in clause (ii) of subparagraph 34 (D) of this paragraph commences no later than September first, two thou- 35 sand [nineteen] twenty-two and provided, further, that such space lease 36 shall expire no earlier than ten years after the expiration of the 37 original lease. 38 § 2. Section 2 of part C of chapter 2 of the laws of 2005 amending the 39 tax law relating to exemptions from sales and use taxes, as amended by 40 section 34 of part A of chapter 20 of the laws of 2015, is amended to 41 read as follows: 42 § 2. This act shall take effect September 1, 2005 and shall expire and 43 be deemed repealed on December 1, [2020] 2023, and shall apply to sales 44 made, uses occurring and services rendered on or after such effective 45 date, in accordance with the applicable transitional provisions of 46 sections 1106 and 1217 of the tax law; except that clause (i) of subpar- 47 agraph (D) of paragraph seven of subdivision (ee) of section 1115 of the 48 tax law, as added by section one of this act, shall expire and be deemed 49 repealed December 1, [2018] 2021. 50 § 3. Subdivision (b) of section 25-z of the general city law, as 51 amended by section 35 of part A of chapter 20 of the laws of 2015, is 52 amended to read as follows: 53 (b) No eligible business shall be authorized to receive a credit under 54 any local law enacted pursuant to this article until the premises withA. 1 35 1 respect to which it is claiming the credit meet the requirements in the 2 definition of eligible premises and until it has obtained a certif- 3 ication of eligibility from the mayor of such city or an agency desig- 4 nated by such mayor, and an annual certification from such mayor or an 5 agency designated by such mayor as to the number of eligible aggregate 6 employment shares maintained by such eligible business that may qualify 7 for obtaining a tax credit for the eligible business' taxable year. Any 8 written documentation submitted to such mayor or such agency or agencies 9 in order to obtain any such certification shall be deemed a written 10 instrument for purposes of section 175.00 of the penal law. Such local 11 law may provide for application fees to be determined by such mayor or 12 such agency or agencies. No such certification of eligibility shall be 13 issued under any local law enacted pursuant to this article to an eligi- 14 ble business on or after July first, two thousand [seventeen] twenty 15 unless: 16 (1) prior to such date such business has purchased, leased or entered 17 into a contract to purchase or lease particular premises or a parcel on 18 which will be constructed such premises or already owned such premises 19 or parcel; 20 (2) prior to such date improvements have been commenced on such prem- 21 ises or parcel, which improvements will meet the requirements of subdi- 22 vision (e) of section twenty-five-y of this article relating to expendi- 23 tures for improvements; 24 (3) prior to such date such business submits a preliminary application 25 for a certification of eligibility to such mayor or such agency or agen- 26 cies with respect to a proposed relocation to such particular premises; 27 and 28 (4) such business relocates to such particular premises not later than 29 thirty-six months or, in a case in which the expenditures made for the 30 improvements specified in paragraph two of this subdivision are in 31 excess of fifty million dollars within seventy-two months from the date 32 of submission of such preliminary application. 33 § 4. Subdivision (b) of section 25-ee of the general city law, as 34 amended by section 36 of part A of chapter 20 of the laws of 2015, is 35 amended to read as follows: 36 (b) No eligible business or special eligible business shall be author- 37 ized to receive a credit against tax under any local law enacted pursu- 38 ant to this article until the premises with respect to which it is 39 claiming the credit meet the requirements in the definition of eligible 40 premises and until it has obtained a certification of eligibility from 41 the mayor of such city or any agency designated by such mayor, and an 42 annual certification from such mayor or an agency designated by such 43 mayor as to the number of eligible aggregate employment shares main- 44 tained by such eligible business or such special eligible business that 45 may qualify for obtaining a tax credit for the eligible business' taxa- 46 ble year. No special eligible business shall be authorized to receive a 47 credit against tax under the provisions of this article unless the 48 number of relocated employee base shares calculated pursuant to subdivi- 49 sion (o) of section twenty-five-dd of this article is equal to or great- 50 er than the lesser of twenty-five percent of the number of New York city 51 base shares calculated pursuant to subdivision (p) of such section and 52 two hundred fifty employment shares. Any written documentation submitted 53 to such mayor or such agency or agencies in order to obtain any such 54 certification shall be deemed a written instrument for purposes of 55 section 175.00 of the penal law. Such local law may provide for applica- 56 tion fees to be determined by such mayor or such agency or agencies. NoA. 1 36 1 certification of eligibility shall be issued under any local law enacted 2 pursuant to this article to an eligible business on or after July first, 3 two thousand [seventeen] twenty unless: 4 (1) prior to such date such business has purchased, leased or entered 5 into a contract to purchase or lease premises in the eligible Lower 6 Manhattan area or a parcel on which will be constructed such premises; 7 (2) prior to such date improvements have been commenced on such prem- 8 ises or parcel, which improvements will meet the requirements of subdi- 9 vision (e) of section twenty-five-dd of this article relating to expend- 10 itures for improvements; 11 (3) prior to such date such business submits a preliminary application 12 for a certification of eligibility to such mayor or such agency or agen- 13 cies with respect to a proposed relocation to such premises; and 14 (4) such business relocates to such premises as provided in subdivi- 15 sion (j) of section twenty-five-dd of this article not later than thir- 16 ty-six months or, in a case in which the expenditures made for the 17 improvements specified in paragraph two of this subdivision are in 18 excess of fifty million dollars within seventy-two months from the date 19 of submission of such preliminary application. 20 § 5. Subdivision (b) of section 22-622 of the administrative code of 21 the city of New York, as amended by section 37 of part A of chapter 20 22 of the laws of 2015, is amended to read as follows: 23 (b) No eligible business shall be authorized to receive a credit 24 against tax or a reduction in base rent subject to tax under the 25 provisions of this chapter, and of title eleven of the code as described 26 in subdivision (a) of this section, until the premises with respect to 27 which it is claiming the credit meet the requirements in the definition 28 of eligible premises and until it has obtained a certification of eligi- 29 bility from the mayor or an agency designated by the mayor, and an annu- 30 al certification from the mayor or an agency designated by the mayor as 31 to the number of eligible aggregate employment shares maintained by such 32 eligible business that may qualify for obtaining a tax credit for the 33 eligible business' taxable year. Any written documentation submitted to 34 the mayor or such agency or agencies in order to obtain any such certif- 35 ication shall be deemed a written instrument for purposes of section 36 175.00 of the penal law. Application fees for such certifications shall 37 be determined by the mayor or such agency or agencies. No certification 38 of eligibility shall be issued to an eligible business on or after July 39 first, two thousand [seventeen] twenty unless: 40 (1) prior to such date such business has purchased, leased or entered 41 into a contract to purchase or lease particular premises or a parcel on 42 which will be constructed such premises or already owned such premises 43 or parcel; 44 (2) prior to such date improvements have been commenced on such prem- 45 ises or parcel which improvements will meet the requirements of subdivi- 46 sion (e) of section 22-621 of this chapter relating to expenditures for 47 improvements; 48 (3) prior to such date such business submits a preliminary application 49 for a certification of eligibility to such mayor or such agency or agen- 50 cies with respect to a proposed relocation to such particular premises; 51 and 52 (4) such business relocates to such particular premises not later than 53 thirty-six months or, in a case in which the expenditures made for 54 improvements specified in paragraph two of this subdivision are in 55 excess of fifty million dollars within seventy-two months from the date 56 of submission of such preliminary application.A. 1 37 1 § 6. Subdivision (b) of section 22-624 of the administrative code of 2 the city of New York, as amended by section 38 of part A of chapter 20 3 of the laws of 2015, is amended to read as follows: 4 (b) No eligible business or special eligible business shall be author- 5 ized to receive a credit against tax under the provisions of this chap- 6 ter, and of title eleven of the code as described in subdivision (a) of 7 this section, until the premises with respect to which it is claiming 8 the credit meet the requirements in the definition of eligible premises 9 and until it has obtained a certification of eligibility from the mayor 10 or an agency designated by the mayor, and an annual certification from 11 the mayor or an agency designated by the mayor as to the number of 12 eligible aggregate employment shares maintained by such eligible busi- 13 ness or special eligible business that may qualify for obtaining a tax 14 credit for the eligible business' taxable year. No special eligible 15 business shall be authorized to receive a credit against tax under the 16 provisions of this chapter and of title eleven of the code unless the 17 number of relocated employee base shares calculated pursuant to subdivi- 18 sion (o) of section 22-623 of this chapter is equal to or greater than 19 the lesser of twenty-five percent of the number of New York city base 20 shares calculated pursuant to subdivision (p) of such section 22-623, 21 and two hundred fifty employment shares. Any written documentation 22 submitted to the mayor or such agency or agencies in order to obtain any 23 such certification shall be deemed a written instrument for purposes of 24 section 175.00 of the penal law. Application fees for such certif- 25 ications shall be determined by the mayor or such agency or agencies. No 26 certification of eligibility shall be issued to an eligible business on 27 or after July first, two thousand [seventeen] twenty unless: 28 (1) prior to such date such business has purchased, leased or entered 29 into a contract to purchase or lease premises in the eligible Lower 30 Manhattan area or a parcel on which will be constructed such premises; 31 (2) prior to such date improvements have been commenced on such prem- 32 ises or parcel, which improvements will meet the requirements of subdi- 33 vision (e) of section 22-623 of this chapter relating to expenditures 34 for improvements; 35 (3) prior to such date such business submits a preliminary application 36 for a certification of eligibility to such mayor or such agency or agen- 37 cies with respect to a proposed relocation to such premises; and 38 (4) such business relocates to such premises not later than thirty-six 39 months or, in a case in which the expenditures made for the improvements 40 specified in paragraph two of this subdivision are in excess of fifty 41 million dollars within seventy-two months from the date of submission of 42 such preliminary application. 43 § 7. Paragraph 1 of subdivision (b) of section 25-s of the general 44 city law, as amended by section 39 of part A of chapter 20 of the laws 45 of 2015, is amended to read as follows: 46 (1) non-residential premises that are wholly contained in property 47 that is eligible to obtain benefits under title two-D or two-F of arti- 48 cle four of the real property tax law, or would be eligible to receive 49 benefits under such article except that such property is exempt from 50 real property taxation and the requirements of paragraph (b) of subdivi- 51 sion seven of section four hundred eighty-nine-dddd of such title two-D, 52 or the requirements of subparagraph (ii) of paragraph (b) of subdivision 53 five of section four hundred eighty-nine-cccccc of such title two-F, 54 whichever is applicable, have not been satisfied, provided that applica- 55 tion for such benefits was made after May third, nineteen hundred eight- 56 y-five and prior to July first, two thousand [seventeen] twenty, thatA. 1 38 1 construction or renovation of such premises was described in such appli- 2 cation, that such premises have been substantially improved by such 3 construction or renovation so described, that the minimum required 4 expenditure as defined in such title two-D or two-F, whichever is appli- 5 cable, has been made, and that such real property is located in an 6 eligible area; or 7 § 8. Paragraph 3 of subdivision (b) of section 25-s of the general 8 city law, as amended by section 40 of part A of chapter 20 of the laws 9 of 2015, is amended to read as follows: 10 (3) non-residential premises that are wholly contained in real proper- 11 ty that has obtained approval after October thirty-first, two thousand 12 and prior to July first, two thousand [seventeen] twenty for financing 13 by an industrial development agency established pursuant to article 14 eighteen-A of the general municipal law, provided that such financing 15 has been used in whole or in part to substantially improve such premises 16 (by construction or renovation), and that expenditures have been made 17 for improvements to such real property in excess of ten per centum of 18 the value at which such real property was assessed for tax purposes for 19 the tax year in which such improvements commenced, that such expendi- 20 tures have been made within thirty-six months after the earlier of (i) 21 the issuance by such agency of bonds for such financing, or (ii) the 22 conveyance of title to such property to such agency, and that such real 23 property is located in an eligible area; or 24 § 9. Paragraph 5 of subdivision (b) of section 25-s of the general 25 city law, as amended by section 41 of part A of chapter 20 of the laws 26 of 2015, is amended to read as follows: 27 (5) non-residential premises that are wholly contained in real proper- 28 ty owned by such city or the New York state urban development corpo- 29 ration, or a subsidiary thereof, a lease for which was approved in 30 accordance with the applicable provisions of the charter of such city or 31 by the board of directors of such corporation, and such approval was 32 obtained after October thirty-first, two thousand and prior to July 33 first, two thousand [seventeen] twenty, provided, however, that such 34 premises were constructed or renovated subsequent to such approval, that 35 expenditures have been made subsequent to such approval for improvements 36 to such real property (by construction or renovation) in excess of ten 37 per centum of the value at which such real property was assessed for tax 38 purposes for the tax year in which such improvements commenced, that 39 such expenditures have been made within thirty-six months after the 40 effective date of such lease, and that such real property is located in 41 an eligible area; or 42 § 10. Paragraph 2 of subdivision (c) of section 25-t of the general 43 city law, as amended by section 42 of part A of chapter 20 of the laws 44 of 2015, is amended to read as follows: 45 (2) No eligible energy user, qualified eligible energy user, on-site 46 cogenerator, or clean on-site cogenerator shall receive a rebate pursu- 47 ant to this article until it has obtained a certification from the 48 appropriate city agency in accordance with a local law enacted pursuant 49 to this section. No such certification for a qualified eligible energy 50 user shall be issued on or after November first, two thousand. No such 51 certification of any other eligible energy user, on-site cogenerator, or 52 clean on-site cogenerator shall be issued on or after July first, two 53 thousand [seventeen] twenty. 54 § 11. Paragraph 1 of subdivision (a) of section 25-aa of the general 55 city law, as amended by section 43 of part A of chapter 20 of the laws 56 of 2015, is amended to read as follows:A. 1 39 1 (1) is eligible to obtain benefits under title two-D or two-F of arti- 2 cle four of the real property tax law, or would be eligible to receive 3 benefits under such title except that such property is exempt from real 4 property taxation and the requirements of paragraph (b) of subdivision 5 seven of section four hundred eighty-nine-dddd of such title two-D, or 6 the requirements of subparagraph (ii) of paragraph (b) of subdivision 7 five of section four hundred eighty-nine-cccccc of such title two-F, 8 whichever is applicable, of the real property tax law have not been 9 satisfied, provided that application for such benefits was made after 10 the thirtieth day of June, nineteen hundred ninety-five and before the 11 first day of July, two thousand [seventeen] twenty, that construction or 12 renovation of such building or structure was described in such applica- 13 tion, that such building or structure has been substantially improved by 14 such construction or renovation, and (i) that the minimum required 15 expenditure as defined in such title has been made, or (ii) where there 16 is no applicable minimum required expenditure, the building was 17 constructed within such period or periods of time established by title 18 two-D or two-F, whichever is applicable, of article four of the real 19 property tax law for construction of a new building or structure; or 20 § 12. Paragraphs 2 and 3 of subdivision (a) of section 25-aa of the 21 general city law, as amended by section 44 of part A of chapter 20 of 22 the laws of 2015, are amended to read as follows: 23 (2) has obtained approval after the thirtieth day of June, nineteen 24 hundred ninety-five and before the first day of July, two thousand 25 [seventeen] twenty, for financing by an industrial development agency 26 established pursuant to article eighteen-A of the general municipal law, 27 provided that such financing has been used in whole or in part to 28 substantially improve such building or structure by construction or 29 renovation, that expenditures have been made for improvements to such 30 real property in excess of twenty per centum of the value at which such 31 real property was assessed for tax purposes for the tax year in which 32 such improvements commenced, and that such expenditures have been made 33 within thirty-six months after the earlier of (i) the issuance by such 34 agency of bonds for such financing, or (ii) the conveyance of title to 35 such building or structure to such agency; or 36 (3) is owned by the city of New York or the New York state urban 37 development corporation, or a subsidiary corporation thereof, a lease 38 for which was approved in accordance with the applicable provisions of 39 the charter of such city or by the board of directors of such corpo- 40 ration, as the case may be, and such approval was obtained after the 41 thirtieth day of June, nineteen hundred ninety-five and before the first 42 day of July, two thousand [seventeen] twenty, provided that expenditures 43 have been made for improvements to such real property in excess of twen- 44 ty per centum of the value at which such real property was assessed for 45 tax purposes for the tax year in which such improvements commenced, and 46 that such expenditures have been made within thirty-six months after the 47 effective date of such lease; or 48 § 13. Subdivision (f) of section 25-bb of the general city law, as 49 amended by section 45 of part A of chapter 20 of the laws of 2015, is 50 amended to read as follows: 51 (f) Application and certification. An owner or lessee of a building or 52 structure located in an eligible revitalization area, or an agent of 53 such owner or lessee, may apply to such department of small business 54 services for certification that such building or structure is an eligi- 55 ble building or targeted eligible building meeting the criteria of 56 subdivision (a) or (q) of section twenty-five-aa of this article.A. 1 40 1 Application for such certification must be filed after the thirtieth day 2 of June, nineteen hundred ninety-five and before a building permit is 3 issued for the construction or renovation required by such subdivisions 4 and before the first day of July, two thousand [seventeen] twenty, 5 provided that no certification for a targeted eligible building shall be 6 issued after October thirty-first, two thousand. Such application shall 7 identify expenditures to be made that will affect eligibility under such 8 subdivision (a) or (q). Upon completion of such expenditures, an appli- 9 cant shall supplement such application to provide information (i) estab- 10 lishing that the criteria of such subdivision (a) or (q) have been met; 11 (ii) establishing a basis for determining the amount of special rebates, 12 including a basis for an allocation of the special rebate among eligible 13 revitalization area energy users purchasing or otherwise receiving ener- 14 gy services from an eligible redistributor of energy or a qualified 15 eligible redistributor of energy; and (iii) supporting an allocation of 16 charges for energy services between eligible charges and other charges. 17 Such department shall certify a building or structure as an eligible 18 building or targeted eligible building after receipt and review of such 19 information and upon a determination that such information establishes 20 that the building or structure qualifies as an eligible building or 21 targeted eligible building. Such department shall mail such certif- 22 ication or notice thereof to the applicant upon issuance. Such certif- 23 ication shall remain in effect provided the eligible redistributor of 24 energy or qualified eligible redistributor of energy reports any changes 25 that materially affect the amount of the special rebates to which it is 26 entitled or the amount of reduction required by subdivision (c) of this 27 section in an energy services bill of an eligible revitalization area 28 energy user and otherwise complies with the requirements of this arti- 29 cle. Such department shall notify the private utility or public utility 30 service required to make a special rebate to such redistributor of the 31 amount of such special rebate established at the time of certification 32 and any changes in such amount and any suspension or termination by such 33 department of certification under this subdivision. Such department may 34 require some or all of the information required as part of an applica- 35 tion or other report be provided by a licensed engineer. 36 § 14. Paragraph 1 of subdivision (i) of section 22-601 of the adminis- 37 trative code of the city of New York, as amended by section 46 of part A 38 of chapter 20 of the laws of 2015, is amended to read as follows: 39 (1) Non-residential premises that are wholly contained in property 40 that is eligible to obtain benefits under part four or part five of 41 subchapter two of chapter two of title eleven of this code, or would be 42 eligible to receive benefits under such chapter except that such proper- 43 ty is exempt from real property taxation and the requirements of para- 44 graph two of subdivision g of section 11-259 of this code, or the 45 requirements of subparagraph (b) of paragraph two of subdivision e of 46 section 11-270 of this code, whichever is applicable, have not been 47 satisfied, provided that application for such benefits was made after 48 May third, nineteen hundred eighty-five and prior to July first, two 49 thousand [seventeen] twenty, that construction or renovation of such 50 premises was described in such application, that such premises have been 51 substantially improved by such construction or renovation so described, 52 that the minimum required expenditure as defined in such part four or 53 part five, whichever is applicable, has been made, and that such real 54 property is located in an eligible area; orA. 1 41 1 § 15. Paragraph 3 of subdivision (i) of section 22-601 of the adminis- 2 trative code of the city of New York, as amended by section 47 of part A 3 of chapter 20 of the laws of 2015, is amended to read as follows: 4 (3) non-residential premises that are wholly contained in real proper- 5 ty that has obtained approval after October thirty-first, two thousand 6 and prior to July first, two thousand [seventeen] twenty for financing 7 by an industrial development agency established pursuant to article 8 eighteen-A of the general municipal law, provided that such financing 9 has been used in whole or in part to substantially improve such premises 10 (by construction or renovation), and that expenditures have been made 11 for improvements to such real property in excess of ten per centum of 12 the value at which such real property was assessed for tax purposes for 13 the tax year in which such improvements commenced, that such expendi- 14 tures have been made within thirty-six months after the earlier of (i) 15 the issuance by such agency of bonds for such financing, or (ii) the 16 conveyance of title to such property to such agency, and that such real 17 property is located in an eligible area; or 18 § 16. Paragraph 5 of subdivision (i) of section 22-601 of the adminis- 19 trative code of the city of New York, as amended by section 48 of part A 20 of chapter 20 of the laws of 2015, is amended to read as follows: 21 (5) non-residential premises that are wholly contained in real proper- 22 ty owned by such city or the New York state urban development corpo- 23 ration, or a subsidiary thereof, a lease for which was approved in 24 accordance with the applicable provisions of the charter of such city or 25 by the board of directors of such corporation, and such approval was 26 obtained after October thirty-first, two thousand and prior to July 27 first, two thousand [seventeen] twenty, provided, however, that such 28 premises were constructed or renovated subsequent to such approval, that 29 expenditures have been made subsequent to such approval for improvements 30 to such real property (by construction or renovation) in excess of ten 31 per centum of the value at which such real property was assessed for tax 32 purposes for the tax year in which such improvements commenced, that 33 such expenditures have been made within thirty-six months after the 34 effective date of such lease, and that such real property is located in 35 an eligible area; or 36 § 17. Paragraph 1 of subdivision (c) of section 22-602 of the adminis- 37 trative code of the city of New York, as amended by section 49 of part 38 A of chapter 20 of the laws of 2015, is amended to read as follows: 39 (1) No eligible energy user, qualified eligible energy user, on-site 40 cogenerator, clean on-site cogenerator or special eligible energy user 41 shall receive a rebate pursuant to this chapter until it has obtained a 42 certification as an eligible energy user, qualified eligible energy 43 user, on-site cogenerator, clean on-site cogenerator or special eligible 44 energy user, respectively, from the commissioner of small business 45 services. No such certification for a qualified eligible energy user 46 shall be issued on or after July first, two thousand three. No such 47 certification of any other eligible energy user, on-site cogenerator or 48 clean on-site cogenerator shall be issued on or after July first, two 49 thousand [seventeen] twenty. The commissioner of small business 50 services, after notice and hearing, may revoke a certification issued 51 pursuant to this subdivision where it is found that eligibility criteria 52 have not been met or that compliance with conditions for continued 53 eligibility has not been maintained. The corporation counsel may main- 54 tain a civil action to recover an amount equal to any benefits improper- 55 ly obtained.A. 1 42 1 § 18. Subparagraph (b-2) of paragraph 2 of subdivision i of section 2 11-704 of the administrative code of the city of New York, as amended by 3 section 50 of part A of chapter 20 of the laws of 2015, is amended to 4 read as follows: 5 (b-2) The amount of the special reduction allowed by this subdivision 6 with respect to a lease other than a sublease commencing between July 7 first, two thousand five and June thirtieth, two thousand [seventeen] 8 twenty with an initial or renewal lease term of at least five years 9 shall be determined as follows: 10 (i) For the base year the amount of such special reduction shall be 11 equal to the base rent for the base year. 12 (ii) For the first, second, third and fourth twelve-month periods 13 following the base year the amount of such special reduction shall be 14 equal to the lesser of (A) the base rent for each such twelve-month 15 period or (B) the base rent for the base year. 16 § 19. Subdivision 9 of section 499-aa of the real property tax law, as 17 amended by section 51 of part A of chapter 20 of the laws of 2015, is 18 amended to read as follows: 19 9. "Eligibility period." The period commencing April first, nineteen 20 hundred ninety-five and terminating March thirty-first, two thousand 21 one, provided, however, that with respect to eligible premises defined 22 in subparagraph (i) of paragraph (b) of subdivision ten of this section, 23 the period commencing July first, two thousand and terminating June 24 thirtieth, two thousand [eighteen] twenty-one, and provided, further, 25 however, that with respect to eligible premises defined in subparagraph 26 (ii) of paragraph (b) or paragraph (c) of subdivision ten of this 27 section, the period commencing July first, two thousand five and termi- 28 nating June thirtieth, two thousand [eighteen] twenty-one. 29 § 20. Subparagraph (iii) of paragraph (a) of subdivision 3 of section 30 499-cc of the real property tax law, as amended by section 52 of part A 31 of chapter 20 of the laws of 2015, is amended to read as follows: 32 (iii) With respect to the eligible premises defined in subparagraph 33 (ii) of paragraph (b) or paragraph (c) of subdivision ten of section 34 four hundred ninety-nine-aa of this title and for purposes of determin- 35 ing whether the amount of expenditures required by subdivision one of 36 this section have been satisfied, expenditures on improvements to the 37 common areas of an eligible building shall be included only if work on 38 such improvements commenced and the expenditures are made on or after 39 July first, two thousand five and on or before December thirty-first, 40 two thousand [eighteen] twenty-one; provided, however, that expenditures 41 on improvements to the common areas of an eligible building made prior 42 to three years before the lease commencement date shall not be included. 43 § 21. Subdivisions 5 and 9 of section 499-a of the real property tax 44 law, as amended by section 53 of part A of chapter 20 of the laws of 45 2015, are amended to read as follows: 46 5. "Benefit period." The period commencing with the first day of the 47 month immediately following the rent commencement date and terminating 48 no later than sixty months thereafter, provided, however, that with 49 respect to a lease commencing on or after April first, nineteen hundred 50 ninety-seven with an initial lease term of less than five years, but not 51 less than three years, the period commencing with the first day of the 52 month immediately following the rent commencement date and terminating 53 no later than thirty-six months thereafter. Notwithstanding the forego- 54 ing sentence, a benefit period shall expire no later than March thirty- 55 first, two thousand [twenty-four] twenty-seven.A. 1 43 1 9. "Eligibility period." The period commencing April first, nineteen 2 hundred ninety-five and terminating March thirty-first, two thousand 3 [eighteen] twenty-one. 4 § 22. Paragraph (a) of subdivision 3 of section 499-c of the real 5 property tax law, as amended by section 54 of part A of chapter 20 of 6 the laws of 2015, is amended to read as follows: 7 (a) For purposes of determining whether the amount of expenditures 8 required by subdivision one of this section have been satisfied, expend- 9 itures on improvements to the common areas of an eligible building shall 10 be included only if work on such improvements commenced and the expendi- 11 tures are made on or after April first, nineteen hundred ninety-five and 12 on or before September thirtieth, two thousand [eighteen] twenty-one; 13 provided, however, that expenditures on improvements to the common areas 14 of an eligible building made prior to three years before the lease 15 commencement date shall not be included. 16 § 23. Subdivision 8 of section 499-d of the real property tax law, as 17 amended by section 55 of part A of chapter 20 of the laws of 2015, is 18 amended to read as follows: 19 8. Leases commencing on or after April first, nineteen hundred nine- 20 ty-seven shall be subject to the provisions of this title as amended by 21 chapter six hundred twenty-nine of the laws of nineteen hundred ninety- 22 seven, chapter one hundred eighteen of the laws of two thousand one, 23 chapter four hundred forty of the laws of two thousand three, chapter 24 sixty of the laws of two thousand seven, chapter twenty-two of the laws 25 of two thousand ten, chapter fifty-nine of the laws of two thousand 26 fourteen [and the], chapter twenty of the laws of two thousand fifteen 27 and the chapter of the laws of two thousand seventeen that added this 28 phrase. Notwithstanding any other provision of law to the contrary, with 29 respect to leases commencing on or after April first, nineteen hundred 30 ninety-seven, an application for a certificate of abatement shall be 31 considered timely filed if filed within one hundred eighty days follow- 32 ing the lease commencement date or within sixty days following the date 33 chapter six hundred twenty-nine of the laws of nineteen hundred ninety- 34 seven became a law, whichever is later. 35 § 24. Subparagraph (a) of paragraph 2 of subdivision i of section 36 11-704 of the administrative code of the city of New York, as amended by 37 section 56 of part A of chapter 20 of the laws of 2015, is amended to 38 read as follows: 39 (a) An eligible tenant of eligible taxable premises shall be allowed a 40 special reduction in determining the taxable base rent for such eligible 41 taxable premises. Such special reduction shall be allowed with respect 42 to the rent for such eligible taxable premises for a period not exceed- 43 ing sixty months or, with respect to a lease commencing on or after 44 April first, nineteen hundred ninety-seven with an initial lease term of 45 less than five years, but not less than three years, for a period not 46 exceeding thirty-six months, commencing on the rent commencement date 47 applicable to such eligible taxable premises, provided, however, that in 48 no event shall any special reduction be allowed for any period beginning 49 after March thirty-first, two thousand [twenty-four] twenty-seven. For 50 purposes of applying such special reduction, the base rent for the base 51 year shall, where necessary to determine the amount of the special 52 reduction allowable with respect to any number of months falling within 53 a tax period, be prorated by dividing the base rent for the base year by 54 twelve and multiplying the result by such number of months.A. 1 44 1 § 25. Paragraph (a) of subdivision 1 of section 489-dddddd of the real 2 property tax law, as amended by section 57 of part A of chapter 20 of 3 the laws of 2015, is amended to read as follows: 4 (a) Application for benefits pursuant to this title may be made imme- 5 diately following the effective date of a local law enacted pursuant to 6 this title and continuing until March first, two thousand [nineteen] 7 twenty-two. 8 § 26. Subdivision 3 of section 489-dddddd of the real property tax 9 law, as amended by section 58 of part A of chapter 20 of the laws of 10 2015, is amended to read as follows: 11 3. (a) No benefits pursuant to this title shall be granted for 12 construction work performed pursuant to a building permit issued after 13 April first, two thousand [nineteen] twenty-two. 14 (b) If no building permit was required, then no benefits pursuant to 15 this title shall be granted for construction work that is commenced 16 after April first, two thousand [nineteen] twenty-two. 17 § 27. Paragraph 1 of subdivision a of section 11-271 of the adminis- 18 trative code of the city of New York, as amended by section 59 of part A 19 of chapter 20 of the laws of 2015, is amended to read as follows: 20 (1) Application for benefits pursuant to this part may be made imme- 21 diately following the effective date of the local law that added this 22 section and continuing until March first, two thousand [nineteen] twen- 23 ty-two. 24 § 28. Subdivision c of section 11-271 of the administrative code of 25 the city of New York, as amended by section 60 of part A of chapter 20 26 of the laws of 2015, is amended to read as follows: 27 c. (1) No benefits pursuant to this part shall be granted for 28 construction work performed pursuant to a building permit issued after 29 April first, two thousand [nineteen] twenty-two. 30 (2) If no building permit was required, then no benefits pursuant to 31 this part shall be granted for construction work that is commenced after 32 April first, two thousand [nineteen] twenty-two. 33 § 29. This act shall take effect immediately, except that if this act 34 shall become a law after June 30, 2017, this act shall be deemed to have 35 been in full force and effect on and after June 30, 2017; provided, 36 further, that the amendments to subparagraph (A) of paragraph 7 of 37 subdivision (ee) of section 1115 of the tax law made by section one of 38 this act shall not affect the repeal of such subdivision and shall be 39 repealed therewith. 40 PART F 41 Section 1. Paragraph 3 of subdivision (a) of section 1212-a of the tax 42 law, as amended by chapter 338 of the laws of 2014, is amended to read 43 as follows: 44 (3) a tax, at the same uniform rate, but at a rate not to exceed four 45 and one-half per centum, in multiples of one-half of one per centum, on 46 the receipts from every sale of any or all of the following services in 47 whole or in part: credit rating, credit reporting, credit adjustment and 48 collection services, including, but not limited to, those services 49 provided by mercantile and consumer credit rating or reporting bureaus 50 or agencies and credit adjustment or collection bureaus or agencies, 51 whether rendered in written or oral form or in any other manner, except 52 to the extent otherwise taxable under article twenty-eight of this chap- 53 ter; notwithstanding the foregoing, collection services shall not 54 include those services performed by a law office or a law and collectionA. 1 45 1 office, the maintenance or conduct of which constitutes the practice of 2 law, if the services are performed by an attorney at law who has been 3 duly licensed and admitted to practice law in this state. The local law 4 imposing the taxes authorized by this paragraph may provide for exclu- 5 sions and exemptions in addition to those provided for in such para- 6 graph. Provided, however, that the tax hereby authorized shall not be 7 imposed after November thirtieth, two thousand [seventeen] twenty. 8 § 2. Subsection (a) of section 1301 of the tax law, as amended by 9 chapter 338 of the laws of 2014, is amended to read as follows: 10 (a) Notwithstanding any other provision of law to the contrary, any 11 city in this state having a population of one million or more inhabit- 12 ants, acting through its local legislative body, is hereby authorized 13 and empowered to adopt and amend local laws imposing in any such city, 14 for taxable years beginning after nineteen hundred seventy-five: 15 (1) a tax on the personal income of residents of such city, at the 16 rates provided for under subsection (a) of section thirteen hundred four 17 of this article for taxable years beginning before two thousand [eigh-18teen] twenty, and at the rates provided for under subsection (b) of 19 section thirteen hundred four of this article for taxable years begin- 20 ning after two thousand [seventeen] twenty, provided, however, that if, 21 for any taxable year beginning after two thousand [seventeen] twenty, 22 the rates set forth in such subsection (b) are rendered inapplicable and 23 the rates set forth in such subsection (a) are rendered applicable, then 24 the tax for such taxable year shall be at the rates provided under 25 subparagraph (A) of paragraphs one, two and three of such subsection 26 (a), 27 (2) for taxable years beginning after nineteen hundred seventy-six, a 28 separate tax on the ordinary income portion of lump sum distributions of 29 such residents, at the rates provided for herein, such taxes to be 30 administered, collected and distributed by the commissioner as provided 31 for in this article. 32 § 3. Subsection (b) of section 1304 of the tax law, as amended by 33 chapter 338 of the laws of 2014, is amended to read as follows: 34 (b) A tax other than the city separate tax on the ordinary income 35 portion of lump sum distributions imposed pursuant to the authority of 36 section thirteen hundred one of this article shall be determined as 37 follows: 38 (1) Resident married individuals filing joint returns and resident 39 surviving spouses. The tax under this section for each taxable year on 40 the city taxable income of every city resident married individual who 41 makes a single return jointly with his or her spouse under subsection 42 (b) of section thirteen hundred six of this article and on the city 43 taxable income of every city resident surviving spouse shall be deter- 44 mined in accordance with the following table: 45 For taxable years beginning after two thousand [seventeen] twenty: 46 If the city taxable income is: The tax is: 47 Not over $21,600 1.18% of the city taxable income 48 Over $21,600 but not $255 plus 1.435% of excess 49 over $45,000 over $21,600 50 Over $45,000 but not $591 plus 1.455% of excess 51 over $90,000 over $45,000 52 Over $90,000 $1,245 plus 1.48% of excess 53 over $90,000A. 1 46 1 (2) Resident heads of households. The tax under this section for each 2 taxable year on the city taxable income of every city resident head of a 3 household shall be determined in accordance with the following table: 4 For taxable years beginning after two thousand [seventeen] twenty: 5 If the city taxable income is: The tax is: 6 Not over $14,400 1.18% of the city taxable income 7 Over $14,400 but not $170 plus 1.435% of excess 8 over $30,000 over $14,400 9 Over $30,000 but not $394 plus 1.455% of excess 10 over $60,000 over $30,000 11 Over $60,000 $830 plus 1.48% of excess 12 over $60,000 13 (3) Resident unmarried individuals, resident married individuals 14 filing separate returns and resident estates and trusts. The tax under 15 this section for each taxable year on the city taxable income of every 16 city resident individual who is not a city resident married individual 17 who makes a single return jointly with his or her spouse under 18 subsection (b) of section thirteen hundred six of this article or a city 19 resident head of household or a city resident surviving spouse, and on 20 the city taxable income of every city resident estate and trust shall be 21 determined in accordance with the following table: 22 For taxable years beginning after two thousand [seventeen] twenty: 23 If the city taxable income is: The tax is: 24 Not over $12,000 1.18% of the city taxable income 25 Over $12,000 but not $142 plus 1.435% of excess 26 over $25,000 over $12,000 27 Over $25,000 but not $328 plus 1.455% of excess 28 over $50,000 over $25,000 29 Over $50,000 $692 plus 1.48% of excess 30 over $50,000 31 § 4. Subsection (a) of section 1304-B of the tax law, as amended by 32 chapter 338 of the laws of 2014, is amended to read as follows: 33 (a) (1) In addition to any other taxes authorized by this article, any 34 city imposing such taxes is hereby authorized and empowered to adopt and 35 amend local laws imposing in any such city for each taxable year begin- 36 ning after nineteen hundred ninety but before two thousand [eighteen] 37 twenty-one, an additional tax on the city taxable income of every city 38 resident individual, estate and trust, to be calculated for each taxable 39 year as follows: (i) for each taxable year beginning after nineteen 40 hundred ninety but before nineteen hundred ninety-nine, at the rate of 41 fourteen percent of the sum of the taxes for each such taxable year 42 determined pursuant to section thirteen hundred four and section thir- 43 teen hundred four-A of this article; and (ii) for each taxable year 44 beginning after nineteen hundred ninety-eight, at the rate of fourteen 45 percent of the tax for such taxable year determined pursuant to such 46 section thirteen hundred four. 47 (2) Notwithstanding paragraph one of this subsection, for each taxable 48 year beginning after nineteen hundred ninety-nine but before two thou- 49 sand [eighteen] twenty-one, any city imposing such additional tax may by 50 local law impose such tax at a rate that is less than fourteen percent 51 and may impose such tax at more than one rate depending upon the filingA. 1 47 1 status and city taxable income of such city resident individual, estate 2 or trust. 3 (3) A local law enacted pursuant to paragraph two of this subsection 4 shall be applicable with respect to any taxable year only if it has been 5 enacted on or before July thirty-first of such year. A certified copy of 6 such local law shall be mailed by registered mail to the department at 7 its office in Albany within fifteen days of its enactment. However, the 8 department may allow additional time for such certified copy to be 9 mailed if it deems such action to be consistent with its duties under 10 this article. 11 § 5. Paragraph E of subdivision 1 of section 11-604 of the administra- 12 tive code of the city of New York, as amended by chapter 338 of the laws 13 of 2014, is amended to read as follows: 14 E. For taxable years beginning on or after January first, nineteen 15 hundred seventy-eight but before January first, two thousand [eighteen] 16 twenty-one, the tax imposed by subdivision one of section 11-603 of this 17 subchapter shall be, in the case of each taxpayer: 18 (a) whichever of the following amounts is the greatest: 19 (1) an amount computed, for taxable years beginning before nineteen 20 hundred eighty-seven, at the rate of nine per centum, and for taxable 21 years beginning after nineteen hundred eighty-six, at the rate of eight 22 and eighty-five one-hundredths per centum, of its entire net income or 23 the portion of such entire net income allocated within the city as here- 24 inafter provided, subject to any modification required by paragraphs (d) 25 and (e) of subdivision three of this section, 26 (2) an amount computed at one and one-half mills for each dollar of 27 its total business and investment capital, or the portion thereof allo- 28 cated within the city, as hereinafter provided, except that in the case 29 of a cooperative housing corporation as defined in the internal revenue 30 code, the applicable rate shall be four-tenths of one mill, 31 (3) an amount computed, for taxable years beginning before nineteen 32 hundred eighty-seven, at the rate of nine per centum, and for taxable 33 years beginning after nineteen hundred eighty-six, at the rate of eight 34 and eighty-five one-hundredths per centum, on thirty per centum of the 35 taxpayer's entire net income plus salaries and other compensation paid 36 to the taxpayer's elected or appointed officers and to every stockholder 37 owning in excess of five per centum of its issued capital stock minus 38 fifteen thousand dollars (subject to proration as hereinafter provided) 39 and any net loss for the reported year, or on the portion of any such 40 sum allocated within the city as hereinafter provided for the allocation 41 of entire net income, subject to any modification required by paragraphs 42 (d) and (e) of subdivision three of this section, provided, however, 43 that for taxable years beginning on or after July first, nineteen 44 hundred ninety-six, the provisions of paragraph H of this subdivision 45 shall apply for purposes of the computation under this clause, or 46 (4) for taxable years ending on or before June thirtieth, nineteen 47 hundred eighty-nine, one hundred twenty-five dollars, for taxable years 48 ending after June thirtieth, nineteen hundred eighty-nine and beginning 49 before two thousand nine, three hundred dollars, and for taxable years 50 beginning after two thousand eight: 51 If New York city receipts are: Fixed dollar minimum tax is: 52 Not more than $100,000 $25 53 More than $100,000 but not over $250,000 $75 54 More than $250,000 but not over $500,000 $175 55 More than $500,000 but not over $1,000,000 $500 56 More than $1,000,000 but not over $5,000,000 $1,500A. 1 48 1 More than $5,000,000 but not over $25,000,000 $3,500 2 Over $25,000,000 $5,000 3 For purposes of this clause, New York city receipts are the receipts 4 computed in accordance with subparagraph two of paragraph (a) of subdi- 5 vision three of this section for the taxable year. For taxable years 6 beginning after two thousand eight, if the taxable year is less than 7 twelve months, the amount prescribed by this clause shall be reduced by 8 twenty-five percent if the period for which the taxpayer is subject to 9 tax is more than six months but not more than nine months and by fifty 10 percent if the period for which the taxpayer is subject to tax is not 11 more than six months. If the taxable year is less than twelve months, 12 the amount of New York city receipts for purposes of this clause is 13 determined by dividing the amount of the receipts for the taxable year 14 by the number of months in the taxable year and multiplying the result 15 by twelve, plus; 16 (b) an amount computed at the rate of three-quarters of a mill for 17 each dollar of the portion of its subsidiary capital allocated within 18 the city as hereinafter provided. 19 In the case of a taxpayer which is not subject to tax for an entire 20 year, the exemption allowed in clause three of subparagraph (a) of this 21 paragraph shall be prorated according to the period such taxpayer was 22 subject to tax. Provided, however, that this paragraph shall not apply 23 to taxable years beginning after December thirty-first, two thousand 24 [seventeen] twenty. For the taxable years specified in the preceding 25 sentence, the tax imposed by subdivision one of section 11-603 of this 26 subchapter shall be, in the case of each taxpayer, determined as speci- 27 fied in paragraph A of this subdivision, provided, however, that the 28 provisions of paragraphs G and H of this subdivision shall apply for 29 purposes of the computation under clause three of subparagraph (a) of 30 such paragraph A. 31 § 6. The opening paragraph of section 11-1701 of the administrative 32 code of the city of New York, as amended by chapter 338 of the laws of 33 2014, is amended to read as follows: 34 A tax is hereby imposed on the city taxable income of every city resi- 35 dent individual, estate and trust determined in accordance with the 36 rates set forth in subdivision (a) of this section for taxable years 37 beginning before two thousand [eighteen] twenty-one, and in accordance 38 with the rates set forth in subdivision (b) of this section for taxable 39 years beginning after two thousand [seventeen] twenty. Provided, howev- 40 er, that if, for any taxable year beginning after two thousand [seven-41teen] twenty, the rates set forth in such subdivision (b) are rendered 42 inapplicable and the rates set forth in such subdivision (a) are 43 rendered applicable, then the tax for such taxable year shall be at the 44 rates provided under subparagraph (A) of paragraphs one, two and three 45 of such subdivision (a). 46 § 7. Subdivision (b) of section 11-1701 of the administrative code of 47 the city of New York, as amended by chapter 338 of the laws of 2014, is 48 amended to read as follows: 49 (b) Rate of tax. A tax imposed pursuant to this section shall be 50 determined as follows: 51 (1) Resident married individuals filing joint returns and resident 52 surviving spouses. The tax under this section for each taxable year on 53 the city taxable income of every city resident married individual who 54 makes a single return jointly with his or her spouse under subdivision 55 (b) of section 11-1751 of this title and on the city taxable income ofA. 1 49 1 every city resident surviving spouse shall be determined in accordance 2 with the following table: 3 For taxable years beginning after two thousand [seventeen] twenty: 4 If the city taxable income is: The tax is: 5 Not over $21,600 1.18% of the city taxable income 6 Over $21,600 but not $255 plus 1.435% of excess 7 over $45,000 over $21,600 8 Over $45,000 but not $591 plus 1.455% of excess 9 over $90,000 over $45,000 10 Over $90,000 $1,245 plus 1.48% of excess 11 over $90,000 12 (2) Resident heads of households. The tax under this section for each 13 taxable year on the city taxable income of every city resident head of a 14 household shall be determined in accordance with the following table: 15 For taxable years beginning after two thousand [seventeen] twenty: 16 If the city taxable income is: The tax is: 17 Not over $14,400 1.18% of the city taxable income 18 Over $14,400 but not $170 plus 1.435% of excess 19 over $30,000 over $14,400 20 Over $30,000 but not $394 plus 1.455% of excess 21 over $60,000 over $30,000 22 Over $60,000 $830 plus 1.48% of excess 23 over $60,000 24 (3) Resident unmarried individuals, resident married individuals 25 filing separate returns and resident estates and trusts. The tax under 26 this section for each taxable year on the city taxable income of every 27 city resident individual who is not a married individual who makes a 28 single return jointly with his or her spouse under subdivision (b) of 29 section 11-1751 of this title or a city resident head of a household or 30 a city resident surviving spouse, and on the city taxable income of 31 every city resident estate and trust shall be determined in accordance 32 with the following table: 33 For taxable years beginning after two thousand [seventeen] twenty: 34 If the city taxable income is: The tax is: 35 Not over $12,000 1.18% of the city taxable income 36 Over $12,000 but not $142 plus 1.435% of excess 37 over $25,000 over $12,000 38 Over $25,000 but not $328 plus 1.455% of excess 39 over $50,000 over $25,000 40 Over $50,000 $692 plus 1.48% of excess 41 over $50,000 42 § 8. Paragraph 1 of subdivision (a) of section 11-1704.1 of the admin- 43 istrative code of the city of New York, as amended by chapter 338 of the 44 laws of 2014, is amended to read as follows: 45 (1) In addition to any other taxes imposed by this chapter, there is 46 hereby imposed for each taxable year beginning after nineteen hundred 47 ninety but before two thousand [eighteen] twenty-one, an additional tax 48 on the city taxable income of every city resident individual, estate and 49 trust, to be calculated for each taxable year as follows: (i) for each 50 taxable year beginning after nineteen hundred ninety but before nineteen 51 hundred ninety-nine, at the rate of fourteen percent of the sum of theA. 1 50 1 taxes for each such taxable year determined pursuant to section 11-1701 2 and section 11-1704 of this subchapter; and (ii) for each taxable year 3 beginning after nineteen hundred ninety-eight, at the rate of fourteen 4 percent of the tax for such taxable year determined pursuant to such 5 section 11-1701. 6 § 9. Subdivision (a) of section 11-2002 of the administrative code of 7 the city of New York, as amended by chapter 338 of the laws of 2014, is 8 amended to read as follows: 9 (a) There are hereby imposed and there shall be paid sales taxes at 10 the rate of four and one-half percent on receipts from every sale of the 11 services of beauty, barbering, hair restoring, manicuring, pedicuring, 12 electrolysis, massage services and similar services, and every sale of 13 services by weight control salons, health salons, gymnasiums, turkish 14 and sauna bath and similar establishments and every charge for the use 15 of such facilities, whether or not any tangible personal property is 16 transferred in conjunction therewith; but excluding services rendered by 17 a physician, osteopath, dentist, nurse, physiotherapist, chiropractor, 18 podiatrist, optometrist, ophthalmic dispenser or a person performing 19 similar services licensed under title eight of the education law, as 20 amended, and excluding such services when performed on pets and other 21 animals, as authorized by subdivision (a) of section twelve hundred 22 twelve-A of the tax law. Provided, however, that the tax hereby imposed 23 shall not be imposed after November thirtieth, two thousand [seventeen] 24 twenty. 25 § 10. The opening paragraph of subdivision (a) of section 11-2040 of 26 the administrative code of the city of New York, as amended by chapter 27 338 of the laws of 2014, is amended to read as follows: 28 There is hereby imposed within the city and there shall be paid a tax 29 at the rate of four and one-half percent upon the receipts from every 30 sale, except for resale, of the following services, provided, however, 31 that the tax hereby imposed shall not be imposed after November thirti- 32 eth, two thousand [seventeen] twenty, on receipts from sales of the 33 services specified in paragraph one of this subdivision: 34 § 11. Section 4 of chapter 877 of the laws of 1975, relating to the 35 imposition of certain taxes in the city of New York, as amended by chap- 36 ter 338 of the laws of 2014, is amended to read as follows: 37 § 4. This act shall expire on December 31, [2017] 2020, provided, 38 however, that it is hereby declared to be the express intention of the 39 legislature that the provisions of sections two and three of this act, 40 except with respect to the enforcement and collection of any tax arising 41 thereunder, shall remain in full force and effect only until the date of 42 such expiration, at which time the provisions of law amended by this act 43 shall be continued in full force and effect as they existed prior to the 44 enactment of this act. 45 § 12. Section 6 of chapter 884 of the laws of 1975, relating to the 46 imposition of certain taxes in the city of New York, as amended by chap- 47 ter 338 of the laws of 2014, is amended to read as follows: 48 § 6. This act shall expire on December 31, [2017] 2020, provided, 49 however, that it is hereby declared to be the express intention of the 50 legislature that the provisions of sections two, three and four of this 51 act, except with respect to the enforcement and collection of any tax 52 arising thereunder, shall remain in full force and effect only until the 53 date of such expiration, at which time the provisions of law amended by 54 this act shall be continued in full force and effect as they existed 55 prior to the enactment of this act.A. 1 51 1 § 13. Section 2 of chapter 882 of the laws of 1977, relating to the 2 imposition of certain taxes in the city of New York, as amended by chap- 3 ter 338 of the laws of 2014, is amended to read as follows: 4 § 2. This act shall expire on December 31, [2017] 2020, provided, 5 however, that it is hereby declared to be the express intention of the 6 legislature that the provisions of section one of this act, except with 7 respect to the enforcement and collection of any tax arising thereunder, 8 shall remain in full force and effect only until the date of such expi- 9 ration, at which time the provisions of law amended by this act shall be 10 continued in full force and effect as they existed prior to the enact- 11 ment of this act. 12 § 14. This act shall take effect immediately. 13 PART G 14 Section 1. Section 34 of chapter 91 of the laws of 2002 amending the 15 education law and other laws relating to reorganization of the New York 16 city school construction authority, board of education and community 17 boards, as amended by section 1 of part O of chapter 73 of the laws of 18 2016, is amended to read as follows: 19 § 34. This act shall take effect July 1, 2002; provided, that sections 20 one through twenty, twenty-four, and twenty-six through thirty of this 21 act shall expire and be deemed repealed June 30, [2017] 2019 provided, 22 further, that notwithstanding any provision of article 5 of the general 23 construction law, on June 30, [2017] 2019 the provisions of subdivisions 24 3, 5, and 8, paragraph b of subdivision 13, subdivision 14, paragraphs 25 b, d, and e of subdivision 15, and subdivisions 17 and 21 of section 26 2554 of the education law as repealed by section three of this act, 27 subdivision 1 of section 2590-b of the education law as repealed by 28 section six of this act, paragraph (a) of subdivision 2 of section 29 2590-b of the education law as repealed by section seven of this act, 30 section 2590-c of the education law as repealed by section eight of this 31 act, paragraph c of subdivision 2 of section 2590-d of the education law 32 as repealed by section twenty-six of this act, subdivision 1 of section 33 2590-e of the education law as repealed by section twenty-seven of this 34 act, subdivision 28 of section 2590-h of the education law as repealed 35 by section twenty-eight of this act, subdivision 30 of section 2590-h of 36 the education law as repealed by section twenty-nine of this act, subdi- 37 vision 30-a of section 2590-h of the education law as repealed by 38 section thirty of this act shall be revived and be read as such 39 provisions existed in law on the date immediately preceding the effec- 40 tive date of this act; provided, however, that sections seven and eight 41 of this act shall take effect on November 30, 2003; provided further 42 that the amendments to subdivision 25 of section 2554 of the education 43 law made by section two of this act shall be subject to the expiration 44 and reversion of such subdivision pursuant to section 12 of chapter 147 45 of the laws of 2001, as amended, when upon such date the provisions of 46 section four of this act shall take effect. 47 § 2. Subdivision 12 of section 17 of chapter 345 of the laws of 2009 48 amending the education law and other laws relating to the New York city 49 board of education, chancellor, community councils, and community super- 50 intendents, as amended by section 2 of part O of chapter 73 of the laws 51 of 2016, is amended to read as follows: 52 12. any provision in sections one, two, three, four, five, six, seven, 53 eight, nine, ten and eleven of this act not otherwise set to expire 54 pursuant to section 34 of chapter 91 of the laws of 2002, as amended, orA. 1 52 1 section 17 of chapter 123 of the laws of 2003, as amended, shall expire 2 and be deemed repealed June 30, [2017] 2019. 3 § 3. This act shall take effect immediately. 4 PART H 5 Section 1. The general municipal law is amended by adding a new 6 section 209-ff to read as follows: 7 § 209-ff. Provisions relating to certain accidental disability bene- 8 fits. 1. Notwithstanding the provisions of subdivisions a and b of 9 section five hundred seven of the retirement and social security law, a 10 police/fire member in active service, a New York city uniformed 11 correction/sanitation revised plan member in active service or an inves- 12 tigator revised plan member in active service shall be eligible for the 13 accidental disability benefit provided in such section five hundred 14 seven, regardless of whether he or she is eligible for a normal service 15 retirement benefit. For the purposes of this section, the terms 16 "police/fire member" and "active service" shall have the same meanings 17 as defined in section five hundred one of the retirement and social 18 security law. 19 2. Notwithstanding the provision of any general, special or local law, 20 charter or administrative code to the contrary, subdivision d of section 21 five hundred seven of the retirement and social security law shall not 22 apply to retired police/fire members, retired New York city uniformed 23 correction/sanitation revised plan members and retired investigator 24 revised plan members who receive accidental disability retirement allow- 25 ances. Such retirees shall be subject to post retirement medical exam- 26 inations, and where applicable, modification of retirement allowance, 27 following such examinations, in the same manner and under the same 28 conditions prescribed by law immediately prior to the first of April, 29 two thousand twelve for retired New York city uniformed 30 correction/sanitation revised plan members, and prior to the first of 31 July, two thousand nine for retired police/fire members and retired 32 investigator revised plan members. 33 § 2. Section 81 of chapter 18 of the laws of 2012 shall not apply to 34 this act. 35 § 3. This act shall take effect immediately. FISCAL NOTE.--Pursuant to Legislative Law, Section 50: This bill will allow certain uniformed members of public retirement systems who are subject to the provisions of Article 14 of the Retire- ment and Social Security Law to be eligible to file for an accidental disability benefit regardless of whether he or she is eligible for a normal service retirement benefit. The bill would also allow retirees who are receiving an accidental disability pension to continue to do so despite being disapproved from receiving a federal social security disa- bility pension. If this bill is enacted, insofar as it affects the New York State and Local Police and Fire Retirement System (PFRS), there are fewer than 100 Tier 3 members that are subject to the provisions of Article 14 who could possibly be affected. It is estimated that there will be few, if any, accidental disability retirees affected, thus we anticipate that the cost to state of New York and the participating in the PFRS would be negligible. Summary of relevant resources: The membership data used in measuring the impact of the proposed change was the same as that used in the March 31, 2016 actuarial valu-A. 1 53 ation. Distributions and other statistics can be found in the 2016 Report of the Actuary and the 2016 Comprehensive Annual Financial Report. The actuarial assumptions and methods used are described in the 2015 and 2016 Annual Report to the Comptroller on Actuarial Assumptions, and the Codes Rules and Regulations of the State of New York: Audit and Control. The Market Assets and GASB Disclosures are found in the March 31, 2016 New York State and Local Retirement System Financial Statements and Supplementary Information. I am a member of the American Academy of Actuaries and meet the Quali- fication Standards to render the actuarial opinion contained herein. This estimate, dated May 26, 2017, and intended for use only during the 2017 Legislative Session, is Fiscal Note No. 2017-98, prepared by the Actuary for the New York State and Local Retirement System. FISCAL NOTE.--Pursuant to Legislative Law, Section 50: PROVISIONS OF PROPOSED LEGISLATION: With respect to the New York City Police Pension Fund (POLICE), the New York City Employees' Retirement System (NYCERS), the proposed legislation would add Section 209-ff to the General Municipal Law (GML) to permit POLICE, FIRE and NYCERS Members who are subject to Retirement and Social Security Law (RSSL) Article 14 (Eligible Members) and who would be ineligible for disability retirement benefits solely on account of being eligible for a normal service retirement benefit to be eligible for disability benefits. The proposed legislation would also relax the safeguards provisions regarding restrictions on post-retirement employment for Eligible Members who are awarded Accident Disability Retirement (ADR), and would also make the process for reducing or eliminating an ADR benefit based on post-retirement earnings more onerous. Currently, Eligible Members receiving ADR benefits are subject to the safeguards provision contained in RSSL section 507(d). RSSL section 507(d) restricts ADR recipients who have not reached age 65 from engag- ing in employment or business activity that would render them ineligible for social security disability benefits. It is the understanding of the Actuary that ceasing to be disabled or earning above a threshold amount determined by the Social Security Administration, set at $13,560 per year in 2016 for non-blind individuals, would result in an automatic cessation of ADR benefits. Where applicable, Eligible Members who would have been deemed ineligi- ble for social security disability may be permitted to receive ADR bene- fits while being placed on a preferred eligible list for purposes of reemployment at a salary grade not to exceed that from which the indi- vidual retired. Once an offer of employment is made, ADR benefits would cease. Under the proposed legislation, RSSL section 507(d) safeguards would become inapplicable to Eligible Members, and a medical examination, followed by the conditions prescribed by safeguards provisions in effect for the relevant POLICE, FIRE and NYCERS titles who became members prior to the application or RSSL Article 14 would be required before an ADR benefit reduction or suspension could occur. Although subject to varying applicable safeguards provisions, relevant POLICE, FIRE and NYCERS titles that joined prior to the application of RSSL Article 14 are generally subject to two alternative safeguards processes. Where an ADR recipient has not yet reached the minimum age of service retirement and the sum of ADR retirement benefits and post-re- tirement earnings exceed the salary of the title next higher than thatA. 1 54 held at the time of retirement, the ADR pension is automatically reduced by the amount exceeding such salary rate. The second alternative involves a medical examination to determine disability level, the Board of Trustee review and approval, to reduce the ADR amount based on an ability of the retiree to perform gainful employment, or based on an offer of employment after being placed on a preferred eligible list. It is the understanding of the Actuary, that the second alternative is rarely utilized. The proposed legislation would therefore eliminate the automatic bene- fit reduction and termination alternative under safeguards, reduce the amount of time safeguards may be applied to a retiree, increase the amount of post-retirement earnings an ADR recipient may earn before a reduction or elimination of an ADR benefit can be applied, and modify the safeguards provision in effect for Eligible Member titles who became members prior to application of Article 14 to require a medical examina- tion and Board of Trustee review and approval to reduce or terminate and ADR benefit even in situations where the retiree is gainfully employed and earning above the applicable post-retirement earnings threshold. The Effective Date of the proposed legislation would be the date of enactment. IMPACT ON ADR BENEFITS PAYABLE: Under the proposed legislation the eligibility requirements for disability benefits would be revised to allow for benefits after a member is eligible for normal service retire- ment benefits and the safeguards provisions would be relaxed as explained above. FINANCIAL IMPACT - CHANGES IN PROJECTED ACTUARIAL PRESENT VALUE OF BENEFITS AND PROJECTED EMPLOYER CONTRIBUTIONS: For purposes of this Fiscal Note, it is assumed that the changes in the Actuarial Present Value (APV) of benefits (APVB), APV of member contributions, the Unfunded Actuarial Accrued Liability (UAAL) and APV of future employer contributions would be reflected for the first time in the June 30, 2016 actuarial valuation of POLICE, FIRE and NYCERS. Under the One-Year Lag Methodology (OYLM), the first year in which changes in benefits for Eligible Members would impact employer contributions to POLICE, FIRE and NYCERS would be Fiscal Year 2018. The additional member contributions expressed as percentages of annual wages provided in section 18 of Chapter 298 of the Laws of 2016 and section 4, Part SSS of Chapter 59 of the Laws of 2017 for purposes of maintaining no additional employer contributions for implementation of the Enhanced Plan for applicable members included the cost for changes to eligibility requirements for disability retirement contained in the proposed legislation, corresponding to the APVB in Table 1 below. Table 1 presents an estimate of the increases in the APV of benefits and in employer contributions to POLICE, FIRE and NYCERS for Fiscal Years 2018 through 2022 due to the changes in disability eligibility based on the applicable actuarial assumptions and methods noted herein: Table 1 Estimated Financial Impact if Certain Revisions are Made to Eligibility for Disability Benefits for Eligible Members ($ Millions) Increase in APV of Increase in Employer Fiscal Year Benefits Contributions*A. 1 55 2018 * POLICE $76.5 8.9 * FIRE 45.4 0 * Sanitation 6.9 0 * Correction 4.6 0 * Total $133.4 $8.9 2019 * POLICE $95.8 9.9 * FIRE 61.6 0 * Sanitation 9.0 0 * Correction 6.2 0 * Total $172.6 $9.9 2020 * POLICE $116.2 11.0 * FIRE 77.1 0 * Sanitation 11.5 0 * Correction 9.7 0 * Total $212.9 $11.0 2021 * POLICE $136.9 11.7 * FIRE 93.1 0 * Sanitation 13.9 0 * Correction 9.7 0 * Total $253.6 $11.7 2022 * POLICE $158.8 12.5 * FIRE 111.4 0 * Sanitation 17.1 0 * Correction 11.5 0 * Total $298.8 $12.5 * The cost for this change has already been accounted for in the Preliminary June 30, 2016 actuarial valuation of FIRE and NYCERS. The estimated increases in APVB in Table 1 are based upon the follow- ing projection assumptions: * Level workforce (i.e., new employees are hired to replace those who leave active status). * Salary increases consistent with those used in projections presented to the New York City Office of Management and Budget in April 2017 (Preliminary Projections). * New entrant salaries consistent with those used in the Preliminary Projections. OTHER COSTS: Not measured in this Fiscal Note are the following: * The initial, additional administrative costs of POLICE, FIRE and NYCERS to implement the proposed legislation. * The impact of this proposed legislation on Other Postemployment Benefit (OPEB) costs. CENSUS DATA: The starting census data used for the calculations presented herein and shown in Table 2 below are the census data used in the Preliminary June 30, 2016 (Lag) actuarial valuation of POLICE, FIRE, and NYCERS to determine the Preliminary Fiscal Year 2018 employer contributions.A. 1 56 Table 2 Census Data as of June 30, 2016 Average Average Average Group Count Age Service Salary Police Tier 3 3,211 31.3 5.2 $87,300 Revised Tier 3 7,998 28.5 1.8 $58,400 Fire Tier 3 336 29.9 3.0 $60,500 Revised Tier 3 1,638 29.0 1.3 $53,000 Sanitation 1,563 36.5 2.4 $55,800 Correction 2,302 33.1 1.9 $52,200 ACTUARIAL ASSUMPTIONS AND METHODS: The change in the APVB presented herein has been calculated based on the actuarial assumptions and meth- ods in effect for the Preliminary June 30, 2016 (Lag) actuarial valu- ations used to determine the Preliminary Fiscal Year 2018 employer contributions of POLICE, FIRE and NYCERS. It has been further assumed that all Tier 3 POLICE, FIRE and NYCERS members who became members prior to the effective date of the proposed legislation will choose new disability provisions. New entrants were projected to replace the members expected to leave the active population to maintain a steady-state population. STATEMENT OF ACTUARIAL OPINION: I, Sherry S. Chan, am the Chief Actu- ary for, and independent of, the New York City Pension Funds and Retire- ment Systems. I am a Fellow of the Society of Actuaries, a Fellow of the Conference of Consulting Actuaries and a Member of the American Academy of Actuaries. I meet the Qualification Standards of the American Academy of Actuaries to render the actuarial opinion contained herein. FISCAL NOTE IDENTIFICATION: This Fiscal Note 2017-23 dated May 30, 2017 was prepared by the Chief Actuary for the New York City Employees' Retirement System, the New York City Police Pension Fund, and the New York Fire Department Pension Fund. This estimate is intended for use only during the 2017 Legislative Session. 1 PART I 2 Section 1. Subparagraph (i) of paragraph 1 of subdivision b of section 3 1612 of the tax law, as amended by chapter 174 of the laws of 2013, is 4 amended to read as follows: 5 (i) less ten percent of the total revenue wagered after payout for 6 prizes to be retained by the division for operation, administration, and 7 procurement purposes, provided, however, a vendor track located within 8 Oneida county, within fifteen miles of a Native American class III 9 gaming facility, that has maintained at least ninety percent of full- 10 time equivalent employees as they employed in the year two thousand 11 sixteen, may withhold up to seventy-five percent of such funds for oper- 12 ational expenses upon a determination by the gaming commission that such 13 funds are necessary to sustain operation of such vendor track;A. 1 57 1 § 2. Subparagraph (ii) of paragraph 1 of subdivision b of section 1612 2 of the tax law is amended by adding a new clause (J) to read as follows: 3 (J) Notwithstanding clause (H) of this subparagraph, the gaming 4 commission shall be able to authorize a vendor track located within 5 Oneida county, within fifteen miles of a Native American class III 6 gaming facility, and who has maintained at least ninety percent of full- 7 time equivalent employees as they employed in the year two thousand 8 sixteen, to use a portion of their vendor's capital award of up to four 9 percent of the total revenue wagered at the vendor track after payout 10 for prizes pursuant to this chapter each year, for operations. 11 § 3. This act shall take effect immediately and shall expire and be 12 deemed repealed two years after such date. 13 PART J 14 Section 1. Section 1 of a chapter of the laws of 2017, relating to 15 creating the Lake Ontario-St. Lawrence Seaway flood recovery and Inter- 16 national Joint Commission Plan 2014 mitigation grant program, as 17 proposed in legislative bill numbers S.6783 and A.8013-A, is amended to 18 read as follows: 19 Section 1. This act enacts into law major components of legislation 20 relating to creating the Lake Ontario - St. Lawrence Seaway flood relief 21 and recovery [and International Joint Commission Plan 2014 mitigation] 22 grant program and establishing real property tax refunds and credits for 23 participation in the Lake Ontario and connected waterways assessment 24 relief act. Each component is wholly contained within a Part identified 25 as Parts A through C. The effective date for each particular provision 26 contained within such Part is set forth in the last section of such 27 Part. Any provision in any section contained within a Part, including 28 the effective date of the Part, which makes a reference to a section "of 29 this act", when used in connection with that particular component, shall 30 be deemed to mean and refer to the corresponding section of the Part in 31 which it is found. Section three of this act sets forth the general 32 effective date of this act. 33 § 2. Part A of a chapter of the laws of 2017, relating to creating the 34 Lake Ontario-St. Lawrence Seaway flood recovery and International Joint 35 Commission Plan 2014 mitigation grant program, as proposed in legisla- 36 tive bill numbers S.6783 and A.8013-A, is amended to read as follows: 37 PART A 38 Section 1. There is hereby created the Lake Ontario-St. Lawrence 39 Seaway flood relief and recovery [and International Joint Commission40Plan 2014 mitigation] grant program. 41 1. When used in this act, the term "covered waterway" shall mean Lake 42 Ontario, the St. Lawrence river, Seneca lake, the Seneca river, the 43 Oswego river, the Oneida river, Oneida lake and Cross lake. 44 2. (a) Small businesses, farms, owners of multiple dwellings, homeown- 45 ers associations, and not-for-profit organizations that sustained direct 46 physical flood-related damage as a result of flooding caused by the 47 raised level of any covered waterway, that occurred between January 1, 48 2017 and [June 30] August 31, 2017, shall be eligible to apply for a 49 grant under this subdivision. 50 (b) Such grant shall be in an amount of no more than [$30,000] $20,000 51 for owners of multiple dwellings and no more than [$100,000] $50,000 for 52 small businesses, farms, homeowners associations and not-for-profitA. 1 58 1 corporations, and shall be used for [storm-related] flood-related 2 repairs and restoration to structures, equipment, and for other [storm-3related] flood-related costs or losses, all of which were not covered by 4 any other federal, state or local recovery program or any third-party 5 payors. 6 (c) The [empire state] New York state urban development corporation 7 shall administer this grant program, which shall not exceed in the 8 aggregate [$25,000,000] $15,000,000. Such corporation [is] and other 9 relevant state agencies and state authorities are hereby empowered to 10 establish grant guidelines and additional eligibility criteria[, based11on available flood damage data provided by applicable state and/or12federal agencies,] as [it deems] deemed necessary to effectuate the 13 administration of this program. Any grant guidelines and eligibility 14 criteria established by the corporation pursuant to this subdivision 15 shall be equivalent to, and shall not be more restrictive than, those 16 established by the New York State Urban Development Corporation, doing 17 business as the Empire State Development Corporation, in the grant 18 programs it administered pursuant to part H of chapter 56 of the laws of 19 2011. In providing assistance pursuant to this subdivision, the [empire20state] New York state urban development corporation shall give prefer- 21 ence to applicants that demonstrate the greatest need, based on avail- 22 able flood damage data provided by applicable state and/or federal agen- 23 cies. 24 3. (a) [Owners] Notwithstanding the provisions of article 19 of the 25 private housing finance law, owners of residences that sustained direct 26 physical flood-related damage as a result of flooding caused by the 27 raised level of any covered waterway, that occurred between January 1, 28 2017 and [June 30] August 31, 2017, shall be eligible to apply for a 29 grant under this subdivision; however, the owner of a non-primary resi- 30 dence shall only be eligible with respect to such non-primary residence 31 if such owner had a qualified gross income no greater than $275,000 for 32 the 2016 taxable year. 33 (b) Such grant shall be in an amount of no more than [$60,000] $50,000 34 and shall be used for [storm-related] flood-related repairs and restora- 35 tion to structures, equipment, and for other [storm-related] flood-re- 36 lated costs, all of which were not covered by any other federal, state 37 or local recovery program or any third-party payors. 38 (c) The [empire state development] affordable housing corporation 39 shall administer this grant program, which shall not exceed in the 40 aggregate $15,000,000. Such corporation [is] and other relevant state 41 agency or state authorities are hereby empowered to establish grant 42 guidelines and additional eligibility criteria[, based on available43flood damage data provided by applicable state and/or federal agencies,] 44 as [it deems] deemed necessary to effectuate the administration of this 45 program. Any grant guidelines and eligibility criteria established by 46 the corporation pursuant to this subdivision shall be equivalent to, and 47 shall not be more restrictive than, those established by the New York 48 State Urban Development Corporation, doing business as the Empire State 49 Development Corporation, in the grant programs it administered pursuant 50 to part H of chapter 56 of the laws of 2011. In providing assistance 51 pursuant to this subdivision, the [empire state development] affordable 52 housing corporation shall give preference to applicants that demonstrate 53 the greatest need, based on available flood damage data provided by 54 applicable state and/or federal agencies. 55 4. (a) Counties, cities, towns, villages and special districts that 56 sustained direct physical flood-related damage as a result of floodingA. 1 59 1 caused by the raised level of any covered waterway, that occurred 2 between January 1, 2017 and [June 30] August 31, 2017, [are] shall be 3 eligible to apply for a grant under this subdivision. 4 (b) [Such grant shall be in an amount of no more than $1,000,000 and5shall be used for storm-related repairs and restoration to municipal6infrastructure and systems, including, but not limited to, roads, bridg-7es and other transportation systems, drinking water systems, sanitary8and/or storm sewer systems, levee and/or flood protection systems, as9well as for municipal equipment, and for other storm-related costs, all10of which were not covered by any other federal, state or local recovery11program or any third-party payors.12(c) The empire state development corporation shall administer this13grant program, which shall not exceed in the aggregate $25,000,000. Such14corporation is hereby empowered to establish grant guidelines and addi-15tional eligibility criteria, based on available flood damage data16provided by applicable state and/or federal agencies, as it deems neces-17sary to effectuate the administration of this program. In providing18assistance pursuant to this subdivision, the empire state development19corporation shall give preference to applicants that demonstrate the20greatest need, based on available flood damage data provided by applica-21ble state and/or federal agencies.225. (a) The empire state development corporation, in consultation with23the department of environmental conservation and the environmental24facilities corporation, shall administer a grant program for counties25for flood mitigation or flood control projects in lakes, rivers, creeks,26streams, and brooks. Only counties that sustained direct physical flood-27related damage as a result of the flooding caused by the raised level of28any covered waterway, between January 1, 2017 and June 30, 2017, shall29be eligible to apply for a grant under this subdivision.30(b) This grant program shall not exceed in the aggregate $15,000,000.31Individual grants shall be not less than $300,000 and not more than32$500,000, provided however, counties may jointly apply for such grants,33and the amount for such joint grants may equal the sum of the amounts34that would have been separately available to the individual counties35making such joint application.36(c) The empire state development corporation, in consultation with the37department of environmental conservation and the environmental facili-38ties corporation, is hereby empowered to establish grant guidelines and39additional eligibility criteria, based on available flood damage data40provided by applicable state and/or federal agencies, as it deems neces-41sary to effectuate the administration of this program. In providing42assistance pursuant to this subdivision, the empire state development43corporation shall give preference to applicants that demonstrate the44greatest need, based on available flood damage data provided by applica-45ble state and/or federal agencies including the International Joint46Commission. Priority also may be given to remediation which if not47undertaken may result in additional flooding.486. (a) Municipalities and special districts in the county of Chautau-49qua, Cattaraugus and Allegany that sustained direct physical flood50related damage as a result of a severe storm and flooding which occurred51on July 14 and 15, 2015 are eligible to apply for a grant under this52subdivision.53(b) Municipalities and special districts in the county of Monroe that54sustained direct physical storm related damage as a result of a severe55storm which occurred on March 8 and 9, 2017 are also eligible to apply56for a grant under this subdivision.A. 1 60 1(c) Grants under paragraph (a) of this subdivision, shall be in an2amount of not more than $1,000,000. Grants under paragraph (b) of this3subdivision, shall be in an amount of not more than $500,000.4(d) Grants under paragraph (a) of this subdivision, shall be used by5grant recipients to repair damage to public infrastructure, including6publicly owned roads, bridges, drainage and flood mitigation systems,7and any ancillary infrastructure necessary for the safe operation of the8components thereof. Grants under paragraph (b) of this subdivision,9shall be used by grant recipients for excess personnel costs and related10contractual services necessary to making infrastructure safe for public11use in time of the emergency.12(e) All such grants under this subdivision must be for costs or13repairs which were not covered by any other federal, state or local14recovery program or any third-party payers. In no event shall a grant15under this subdivision be used for infrastructure repairs that are16required due to normal wear and tear.17(f) The empire state development corporation shall administer this18grant program, which shall not exceed in the aggregate $10,000,000. Such19corporation is hereby empowered to establish grant guidelines and addi-20tional eligibility criteria, based on available flood damage data21provided by applicable state and/or federal agencies, as it deems neces-22sary to effectuate the administration of this program. In providing23assistance pursuant to this subdivision, the empire state development24corporation shall give preference to applicants that demonstrate the25greatest need, based on available flood damage data provided by applica-26ble state and/or federal agencies.27§ 2. Interagency response team. (a) The governor shall convene an28interagency response team to assist in the development and implementa-29tion of the Lake Ontario-St. Lawrence Seaway flood recovery and Interna-30tional Joint Commission Plan 2014 mitigation grant program and to31provide for a coordinated state response to the flooding caused by the32raised level of any covered waterway, between January 1, 2017 and June3330, 2017, referred to in this section as the "flooding".34(b) The interagency response team shall consist of representatives35from the empire state development corporation; division of homeland36security and emergency services; division of housing and community37renewal; department of environmental conservation; office of parks,38recreation and historic preservation; department of health; division of39state police; department of transportation; office of general services;40department of state; division of military and naval affairs; department41of corrections and community supervision; department of labor; state42university of New York; New York state thruway authority; department of43taxation and finance; public service commission; and any other agencies44deemed appropriate by the governor. The interagency response team shall45also include representatives from municipalities affected by the flood-46ing, not-for-profit organizations engaged in disaster response and47relief, and other local stakeholders affected by the flooding.48(c) The role of the interagency response team includes, but is not49limited to: developing a comprehensive multi-agency plan to respond to50the flooding; assisting in the allocation and distribution of state and51federal resources within the affected counties; developing criteria for52the distribution of state or federal grant funds, including the Lake53Ontario-St. Lawrence Seaway flood recovery and International Joint54Commission Plan 2014 mitigation grant program; ensuring the availability55and continued potability of drinking water supplies; developing a plan56to assist small businesses, farms, owners of multiple dwellings, ownersA. 1 61 1of residences, and not-for-profit organizations with obtaining insurance2coverage relating to flooding damage; and developing a multi-agency plan3to respond to future water level increases or other issues related to4the International Joint Commission Plan 2014.5§ 3. All or portions of the funds appropriated to the empire state6development corporation may hereby be made available to support the7grants pursuant for the purposes of this act.8§ 4.] Grants shall be used for flood-related repairs and restoration 9 to municipal infrastructure and systems, including, but not limited to, 10 roads, bridges and other transportation systems, drinking water systems, 11 sanitary and/or storm sewer systems, levee and/or flood protection 12 systems, as well as for municipal equipment, and for other flood-related 13 costs and may also be used for flood mitigation, construction of resili- 14 ency measures, or flood control projects in lakes, rivers, creeks, 15 streams, and brooks, and for other flood-related costs, all of which 16 were not covered by any other federal, state or local recovery program 17 or any third-party payors. 18 Individual grants for flood-related repairs and restoration shall be 19 in an amount not more than $1,000,000 and for flood mitigation, an 20 amount not more than $500,000; provided, however in both instances, 21 municipalities or special districts may jointly apply for such grants, 22 and the amount for such joint grants may equal the sum of the amounts 23 that would have been separately available to the individual munici- 24 palities or special districts making such joint application. 25 (c) The housing trust fund corporation shall administer this grant 26 program, which shall not exceed in the aggregate $15,000,000. Such 27 corporation, and other relevant state agencies or state authorities, is 28 hereby empowered to establish grant guidelines and additional eligibil- 29 ity criteria, based on available flood damage data provided by applica- 30 ble state and/or federal agencies, as it deems necessary to effectuate 31 the administration of this program. Any grant guidelines and eligibil- 32 ity criteria established by the corporation pursuant to this subdivision 33 shall be equivalent to, and shall not be more restrictive than, those 34 established by the New York State Urban Development Corporation, doing 35 business as the Empire State Development Corporation, in the grant 36 programs it administered pursuant to part H of chapter 56 of the laws of 37 2011. In providing assistance pursuant to this subdivision, the corpo- 38 ration shall give preference to applicants that demonstrate the greatest 39 need, based on available flood damage data provided by applicable state 40 and/or federal agencies. 41 5. The grant administering agency and authority, and executives or 42 staff thereof, as needed to carry out the duties associated with the 43 grants specified in subdivisions two, three and four of this section 44 shall coordinate with any agency designated as a member of the Disaster 45 Preparedness Commission defined in article 2-B of the executive law; or 46 any department, division, board, bureau, commission, public authority or 47 other agency of the state or any political subdivision thereof. 48 6. Except as otherwise specifically provided herein, none of the fore- 49 going provisions shall be deemed a waiver of any federal, state or local 50 law, rules, ordinances, or regulations with respect to eligible repairs, 51 restoration or other work for which grant funding is provided. 52 § 2. This act shall take effect immediately. 53 § 3. Paragraph 42 of subsection (c) of section 612 of the tax law, as 54 added by section 1 of Part C of a chapter of the laws of 2017, relating 55 to creating the Lake Ontario-St. Lawrence Seaway flood recovery and 56 International Joint Commission Plan 2014 mitigation grant program, asA. 1 62 1 proposed in legislative bill numbers S.6783 and A.8013-A, is amended to 2 read as follows: 3 (42) Distributions from an eligible retirement plan, as such term is 4 defined in subparagraph (B) of paragraph (8) of subsection (c) of 5 section four hundred two of the Internal Revenue Code, made on or after 6 April first, two thousand seventeen and before April second, two thou- 7 sand twenty-two. In order for such distributions to be eligible to be 8 subtracted from federal adjusted gross income under this paragraph, the 9 following conditions must be satisfied: (A) the taxpayer's primary resi- 10 dence was located in the area affected by the disaster declared pursuant 11 to executive order one hundred sixty-five of two thousand seventeen, 12 declaring a state of emergency, dated May third, two thousand seventeen; 13 (B) such primary residence must have incurred [severe] damage due to 14 coastal flooding, widespread erosion and water damage [and such primary15residence was located in the affected disaster area pursuant to execu-16tive order one hundred sixty-five of two thousand seventeen, declaring a17state of emergency, dated May third, two thousand seventeen] caused by 18 such disaster; (C) such damage must qualify for the casualty deduction 19 under section one hundred sixty-five of the internal revenue code 20 (determined without regard to whether the loss exceeds ten percent of 21 adjusted gross income); and (D) the taxpayer during the taxable year 22 must use the entire amount of the distributions to pay for repairs need- 23 ed as a result of such damage. Provided, however, that the amount of the 24 distributions that otherwise may be subtracted under this paragraph must 25 be reduced by any deduction claimed by the taxpayer for such damage 26 pursuant to section one hundred sixty-five of the internal revenue code. 27 Provided, further, that the taxpayer shall not claim a subtraction 28 modification under paragraph three-a of this subsection for such 29 distribution. 30 § 4. This act shall take effect on the same date and in the same 31 manner as a chapter of the laws of 2017, relating to creating the Lake 32 Ontario-St. Lawrence Seaway flood recovery and International Joint 33 Commission Plan 2014 mitigation grant program, as proposed in legisla- 34 tive bill numbers S.6783 and A.8013-A, takes effect; provided that: 35 1. Section two of this act shall take effect on the same date and in 36 the same manner as part A of a chapter of the laws of 2017, relating to 37 creating the Lake Ontario-St. Lawrence Seaway flood recovery and Inter- 38 national Joint Commission Plan 2014 mitigation grant program, as 39 proposed in legislative bill numbers S.6783 and A.8013-A, takes effect; 40 2. Section three of this act shall take effect on the same date and in 41 the same manner as part C of a chapter of the laws of 2017, relating to 42 creating the Lake Ontario-St. Lawrence Seaway flood recovery and Inter- 43 national Joint Commission Plan 2014 mitigation grant program, as 44 proposed in legislative bill numbers S.6783 and A.8013-A, takes effect. 45 PART K 46 Section 1. Section 1 of chapter 54 of the laws of 2017, enacting the 47 capital projects budget, is amended by repealing the items herein below 48 set forth in brackets and by adding to such section the other items 49 underscored in this section. 50 MISCELLANEOUS -- ALL STATE DEPARTMENTS AND AGENCIES 51 STATE AND MUNICIPAL FACILITIES PROGRAMA. 1 63 1 CAPITAL PROJECTS 2017-18 2 APPROPRIATIONS REAPPROPRIATIONS 3 Capital Projects Funds - Other ..... [385,000,000] 1,253,250,000 4 .................................. 398,500,000 5 ---------------- ---------------- 6 All Funds ........................ [385,000,000] 1,253,250,000 7 .................................. 398,500,000 8 ================ ================ 9 STATE AND MUNICIPAL FACILITIES PROGRAM (CCP) 10 ............................................ [385,000,000] 398,500,000 11 -------------- 12 Capital Projects Funds - Other 13 Capital Projects Fund 14 State and Municipal Facilities Purpose 15 For payment of the capital costs of 16 construction, improvement, rehabilitation 17 or reconstruction of facilities owned by 18 eligible entities; the acquisition of 19 capital facilities and assets by eligible 20 entities, including fixed capital assets; 21 the acquisition by eligible entities of 22 equipment and other capital assets, 23 including vehicles, in support of health, 24 safety, technology, or innovation; the 25 acquisition by an eligible entity of capi- 26 tal assets with a useful life of not less 27 than ten years purchased for the sole 28 purpose of preserving and protecting 29 infrastructure that is owned, controlled 30 or appurtenant to an eligible entity, 31 including but not limited to heavy duty 32 road maintenance and construction vehi- 33 cles, pavers, snow plows, street sweepers 34 and heavy duty fire, emergency response 35 and law enforcement vehicles; economic 36 development projects sponsored by the 37 state or municipal corporations, as 38 defined in section 2 of the general munic- 39 ipal law, that will create or retain jobs 40 in New York state as certified by the 41 commissioner of the department of economic 42 development; or environmental projects 43 sponsored by the state or municipal corpo- 44 rations as defined in section 2 of the 45 general municipal law. Eligible entities 46 shall consist of the state; municipal 47 corporations as defined in section 2 of 48 the general municipal law; water and sewer 49 districts; the Metropolitan Transportation 50 Authority; a college or university estab-A. 1 64 1 lished pursuant to section 352 of the 2 education law, section 6203 of the educa- 3 tion law or section 6302 of the education 4 law; an independent not-for-profit insti- 5 tution of higher education as defined in 6 subdivision 2 of section 6401 of the 7 education law; public school districts; 8 public housing authorities; public 9 libraries and library systems chartered by 10 the regents of the state of New York or 11 established by an act of the legislature; 12 public park conservancies or not for 13 profit corporations organized for the 14 purpose of investing in parks owned by the 15 state or municipal corporations, as 16 defined in section 2 of the general munic- 17 ipal law; not for profit fire districts, 18 fire commissions, fire companies, fire 19 departments, volunteer rescue and ambu- 20 lance squads; and special act school 21 districts, schools for the blind and deaf 22 and other students with disabilities 23 subject to article 85 of the education 24 law, and private schools for students with 25 disabilities authorized pursuant to chap- 26 ter 853 of the laws of 1976. 27 Costs may include, but shall not be limited 28 to engineering services, construction, 29 project management, right-of-way acquisi- 30 tion, and work appurtenant and ancillary 31 thereto. No funds from this appropriation 32 may be used as a required match or be 33 considered a local share to other state 34 programs or to leverage state aid or 35 grants including but not limited to the 36 apportionment of aid under the education 37 law. Notwithstanding any provision of law 38 to the contrary, funds appropriated herein 39 may, subject to the approval of the direc- 40 tor of the budget, be (i) interchanged, 41 (ii) transferred from this appropriation 42 to any other appropriation of any state 43 department, agency or public benefit 44 corporation, or (iii) suballocated to any 45 other state department, agency or public 46 benefit corporation, to achieve this 47 purpose. 48 Notwithstanding the foregoing, any limita- 49 tions contained therein or any other 50 inconsistent provision of law, funds from 51 this appropriation shall also be avail- 52 able, including for payment of liabilities 53 incurred or payments made prior to April 54 1, 2017, (i) for any purpose, individual, 55 or entity authorized under the Lake Ontar- 56 io-St. Lawrence Seaway flood relief andA. 1 65 1 recovery grant program established pursu- 2 ant to a chapter of the laws of 2017, 3 subject to the approval of the director of 4 the budget, and (ii) for payment of the 5 costs of other storm recovery and miti- 6 gation projects, not to exceed 10,000,000 7 dollars in the aggregate to municipalities 8 and special districts in (a) the counties 9 of Chautauqua, Cattaraugus and Allegany 10 for damages sustained as a result of a 11 severe storm and flooding which occurred 12 July 14 and 15, 2015, in an amount not 13 less than 6,800,000 dollars or (b) the 14 county of Monroe for damages resulting 15 from a severe storm which occurred March 8 16 and 9, 2017, in an amount not to exceed 17 2,000,000 dollars subject to the approval 18 of the director of the budget (SM0117SM) . 19 ............................ [385,000,000] 398,500,000 20 -------------- 21 § 2. This act shall take effect immediately and shall be deemed to 22 have been in full force and effect on and after April 1, 2017. 23 PART L 24 Section 1. Article 9 of the environmental conservation law is amended 25 by adding a new title 21 to read as follows: 26 TITLE 21 27 FOREST PRESERVE HEALTH AND SAFETY LAND ACCOUNT AND PUBLIC UTILITY 28 IMPROVEMENTS 29 Section 9-2101. Health and safety land account creation and use. 30 9-2103. Highway right of way public utility improvements. 31 9-2105. Department reporting. 32 § 9-2101. Health and safety land account creation and use. 33 1. Definitions. For purposes of this section: 34 a. "eligible project" means a public health or safety-related project 35 necessary where no viable alternative exists, limited to the following: 36 (i) address bridge hazards to improve public safety on county highways 37 and town highways; 38 (ii) elimination of the hazards of dangerous curves and grades on 39 county and town highways to improve public safety; 40 (iii) relocation, maintenance, and reconstruction of county highways 41 and town highways, including associated culverts, for the purpose of 42 addressing public safety provided that no relocation of any single relo- 43 cated portion shall exceed one mile in length; 44 (iv) water wells and necessary appurtenances when such wells are 45 necessary to meet drinking water quality standards and are located with- 46 in five hundred thirty feet of state highways, county highways and town 47 highways; and 48 (v) stabilization devices for an existing utility pole adjacent to, or 49 no more than the minimum distance from the width of highway necessary to 50 comply with standard safety practices. 51 Eligible projects shall not include the use of chemicals/herbicides 52 for clearing state land; the removal of trees and vegetation shall be 53 minimized and the area shall promptly be restored to pre-project condi- 54 tions to the maximum extent practicable.A. 1 66 1 b. "county highway" shall have the same meaning as defined in subdivi- 2 sion four of section three of the highway law. 3 c. "forest preserve expansion fund" shall mean the fund established 4 pursuant to section ninety-seven-e of the state finance law. 5 d. "project sponsor" means a town, village, or county located in the 6 counties of Clinton, Delaware, Essex, Franklin, Fulton, Greene, Hamil- 7 ton, Herkimer, Lewis, Oneida, Saratoga, Saint Lawrence, Sullivan, 8 Ulster, Warren and Washington. 9 e. "no viable alternative" means that no other option exists for the 10 eligible project to address ongoing public health or safety concerns 11 other than through the use of state lands. 12 f. "state highway" means a state highway as defined in subdivisions 13 one, two and three of section three of the highway law. 14 g. "state lands" means lands owned by the state in forest preserve 15 counties that are under the jurisdiction of the department. 16 h. "town highway" means a town highway, as defined in subdivision five 17 of section three of the highway law, in existence as of January first, 18 two thousand fifteen, listed on the local highway inventory maintained 19 by the department of transportation, and annually plowed and regularly 20 maintained. 21 i. "width of the highway" shall have the same meaning as paragraph k 22 of subdivision one of section 9-2103 of this title. 23 2. Following approval by the legislature of two hundred fifty acres of 24 land to be added to the forest preserve, a health and safety land 25 account of not more than two hundred fifty acres is created for use by 26 project sponsors for eligible projects necessary to protect health and 27 safety where no viable alternative is available. The account will be 28 administered by the department. 29 3. A project sponsor with an eligible project may apply to the health 30 and safety land account to receive fractional or whole acreage for an 31 eligible project. Such application shall include: 32 a. a resolution from the governing body of the project sponsor that 33 includes: 34 (i) attestation that the project is necessary to address public health 35 or safety and no viable alternatives exist; 36 (ii) attestation that such lands will only be used for eligible 37 purposes and that any real property acquired shall not be sold, leased, 38 exchanged, donated or otherwise disposed of or used for other than the 39 eligible purposes for which it was approved without the express authori- 40 ty of an act of the legislature. 41 b. a detailed summary of the proposed eligible project, including the 42 whole action and all related activities, a detailed summary of the 43 alternatives the project sponsor explored prior to arriving at the 44 conclusion there were no viable alternatives; 45 c. specific metes and bounds, including total proposed acreage; 46 d. a narrative about the project, including a justification that the 47 size of the fractional or whole acreage sought for such eligible project 48 from the health and safety land account is the minimum amount required; 49 e. monies at least equivalent to the fair market value of the state 50 land proposed to be conveyed; 51 f. any necessary permits and authorizations; and, 52 g. an accurate survey. 53 4. Immediately upon determining that an application is complete, the 54 department shall cause a notice of application, which shall also include 55 the time period for public comments, to be published in the next avail- 56 able state register and environmental notice bulletin as well as in aA. 1 67 1 newspaper having general circulation in the area in which the eligible 2 project is proposed to be located. Newspaper publications shall be 3 provided by the project sponsor. 4 5. The department shall hold a public hearing on each eligible project 5 at which the public shall be given an opportunity to be heard. 6 6. The department, following consultation with the department of 7 transportation to determine that any required authorization has been 8 provided, shall only deem a project sponsor eligible to receive frac- 9 tional or whole acreage from the health and safety land account follow- 10 ing a determination that: 11 a. the project meets the eligible project criteria, is necessary to 12 protect public health or safety and the eligible project has no viable 13 alternative on land not owned by the state; 14 b. the project minimizes adverse environmental impact to the maximum 15 extent practicable; 16 c. the project will not adversely impact viewsheds or lands with 17 historical, ecological, environmental or recreational value, as deter- 18 mined by the department based on a resource inventory and assessment; 19 d. the monies to be paid by the project sponsor into the forest 20 preserve expansion fund, are at least equivalent to the fair market 21 value of the state land proposed to be conveyed; and 22 e. the project minimizes the fractional or whole acreage from the 23 health and safety land account to the maximum extent practicable. 24 7. Once an application has been approved the commissioner shall cause 25 to be prepared an accurate survey map showing the boundaries of all 26 state land proposed to be conveyed and shall notify the legislature. 27 8. a. Prior to the actual transfer of title or issuance of letters 28 patent for an eligible project that is longer than one quarter mile that 29 has been approved by the department, the legislature shall approve each 30 eligible project and the monies to be paid into the forest preserve 31 expansion fund equal to or greater than the fair market value of the 32 acreage to be conveyed from the health and safety land account. Once 33 approved by the legislature, title to the land shall be approved and the 34 deed to the people of the state of New York of any lands dedicated shall 35 be approved by the attorney general as to form and manner of execution 36 and recordability prior to its delivery. 37 b. Prior to the actual transfer of title or issuance of letters patent 38 for an eligible project that is less than one quarter linear mile total, 39 which shall run and be measured parallel to the county highway or town 40 highway, and which runs no more than ten feet perpendicular beyond the 41 width of the highway which shall mean three rods or the deeded, recorded 42 municipal or state right of way or municipal or state easement in the 43 existence as of January first, two thousand fifteen and, which has been 44 approved by the department, title to land shall be approved and the deed 45 to the people of the state of New York of any lands dedicated shall be 46 approved by the attorney general as to form and manner of execution and 47 recordability prior to its delivery. 48 9. Real property acquired, developed, improved, restored or rehabili- 49 tated by or through a project sponsor pursuant to this section shall not 50 be leased, exchanged, donated or otherwise disposed of or used for other 51 than the eligible project for which it was approved without the express 52 authority of an act of the legislature. When the project sponsor deter- 53 mines such eligible project is no longer needed, the lands shall revert 54 to the state for inclusion in the forest preserve. The department shall 55 prescribe the terms and conditions for the removal of any improvements 56 to the land and restoration of the land to a natural, vegetative state.A. 1 68 1 § 9-2103. Highway right of way public utility improvements. 2 1. Definitions. For purposes of this section: 3 a."county highway" shall have the same meaning as defined in subdivi- 4 sion four of section three of the highway law. 5 b. "eligible project" shall mean burial or co-location of a public 6 utility line or construction and maintenance of bicycle paths by a 7 project sponsor within the width of a highway of a town highway, county 8 highway or state highway that traverses state forest preserve land. 9 c. "project sponsor" shall mean a village, town, a county, located in 10 the counties of Clinton, Delaware, Essex, Franklin, Fulton, Greene, 11 Hamilton, Herkimer, Lewis, Oneida, Saratoga, Saint Lawrence, Sullivan, 12 Ulster, Warren and Washington or, for: 13 (i) bicycle paths, the department of transportation, 14 (ii) for water lines, a public water supplier; or 15 (iii) for electric, telephone or broadband lines, a public utility 16 company. 17 d. "public utility company" shall have the same meaning as such term 18 is defined in section two of the public service law; provided, however, 19 that for broadband projects a person subject to article eleven of the 20 public service law shall be included. 21 e. "public utility line" shall mean only electric, telephone, broad- 22 band, water or sewer lines, including any necessary conduit used to 23 protect such lines. Public utility line shall not include the 24 construction of any new intrastate natural gas or oil pipelines that 25 have not received all necessary state and local permits and authori- 26 zations as of June first, two thousand sixteen. 27 f. "public water supplier" shall mean a county or town water improve- 28 ment district, village, New York city, public benefit corporation or 29 public authority established pursuant to state law and empowered to 30 construct and operate a municipal water management facility, as defined 31 in section twelve hundred eighty-one of the public authorities law. 32 g. "state highway" shall mean a state highway as defined in subdivi- 33 sions one, two and three of section three of the highway law. 34 h. "state lands" shall mean lands owned by the state in forest 35 preserve counties that are under the jurisdiction of the department. 36 i. "town highway" shall mean a town highway, as defined in subdivision 37 five of section three of the highway law, in existence as of January 38 first, two thousand fifteen, listed on the local highway inventory main- 39 tained by the department of transportation, and annually plowed and 40 regularly maintained. 41 j. "water supply projects" shall mean drinking water wells. 42 k. "width of the highway" shall mean three rods or the deeded, 43 recorded municipal or state right of way or easement in existence as of 44 January first, two thousand fifteen. 45 2. Pursuant to approval by the department and the department of trans- 46 portation and following a public hearing on each eligible project at 47 which the public shall be given an opportunity to be heard, a public 48 utility line may be co-located within or buried beneath the width of the 49 highway of any state highway, county highway, or town highway. 50 3. A project sponsor for an eligible project within the width of the 51 highway shall submit an application for a permit to the department that 52 at minimum shall include: 53 a. a resolution from the governing body of the project sponsor, or in 54 the case of a public utility seeking to utilize the width of highway of 55 a town highway, the governing body of the town, or the width of highway 56 of a county, the county governing board, that includes:A. 1 69 1 (i) approval of the project; 2 (ii) attestation that such width of highway lands will only be used 3 for eligible purposes; 4 (iii) attestation that the project will minimize the removal of trees 5 and vegetation and restore the area to pre-project condition to the 6 maximum extent practicable. 7 b. specific metes and bounds, including total proposed acreage of the 8 width of highway land sought; 9 c. a narrative about the project, including a justification; 10 d. any necessary permits and authorizations; and, 11 e. an accurate survey. 12 4. Immediately upon determining that an application is complete, the 13 department shall cause a notice of application, which shall also include 14 the time period for public comments, to be published in the next avail- 15 able state register and environmental notice bulletin as well as in a 16 newspaper having general circulation in the area in which the eligible 17 project is proposed to be located. Newspaper publications shall be 18 provided by the project sponsor. 19 5. The department shall hold a public hearing on each eligible project 20 at which the public shall be given an opportunity to be heard. 21 6. The department, following consultation with the department of 22 transportation to determine that any required authorization has been 23 provided, shall only approve an application for an eligible project 24 permit following a determination that: 25 a. the eligible project meets the eligible project criteria; 26 b. the eligible project minimizes adverse environmental impact to the 27 maximum extent practicable; and 28 c. the eligible project will not adversely impact lands with environ- 29 mental, ecological or recreational value, as determined by the depart- 30 ment based on a resource inventory and assessment. 31 7. After a hearing and opportunity to be heard, if the commissioner 32 determines that a project sponsor is utilizing land for a purpose other 33 than as authorized by the department, the commissioner may require 34 removal of any improvements to the land and restoration of the land to a 35 natural, vegetative state. 36 8. The department is authorized to promulgate such rules and regu- 37 lations as may be necessary to implement and administer the provisions 38 of this article. 39 § 9-2105. Department reporting. 40 1. The department shall issue an annual report to the legislature 41 detailing the use of the health and safety land account and the highway 42 right of way public utility improvement permits including: the number of 43 applications received; the number of eligible projects applications 44 approved and denied; the project description, narrative and acreage of 45 eligible projects; the cumulative total of eligible projects listed by 46 project sponsor; total deposits by each project sponsor into the forest 47 preserve fund; annual disbursements from the forest preserve fund and 48 the amount of land acquired with such disbursements; total number of 49 public utility improvement permits issued; and the cumulative total and 50 project type of permits issued listed by project sponsor. 51 2. The information contained in such report shall also be made avail- 52 able on the department's website and updated no less than annually. 53 § 2. Section 97-e of the state finance law, as amended by chapter 637 54 of the laws of 1960, is amended to read as follows: 55 § 97-e. Forest preserve expansion fund. 1. There is hereby established 56 in the state treasury a special fund, to be known as the forest preserveA. 1 70 1 expansion fund, which shall consist of and into which shall be paid all 2 moneys derived from the sale of certain forest preserve lands specified 3 in section twenty-four of the public lands law, monies received from a 4 project sponsor of an eligible project for a health and safety land 5 account transaction pursuant to section 9-2101 of the environmental 6 conservation law and such other moneys as may be paid into said fund 7 pursuant to law. The moneys in such fund shall be expended only for the 8 acquisition of additional lands for the forest preserve within either 9 the Adirondack or Catskill park as now fixed by law. Upon appropriation 10 by the legislature, the [conservation] department of environmental 11 conservation may use such moneys or any portion thereof for the acquisi- 12 tion of such additional lands subject to the approval of title thereto 13 by the attorney general. All payments from such fund shall be made by 14 the department of taxation and finance after audit by and upon warrant 15 of the comptroller, on vouchers approved by the [conservation] commis- 16 sioner of environmental conservation. 17 2. The [conservation] commissioner of environmental conservation is 18 authorized to accept, in the name of the people of the state of New 19 York, any gift or bequest of moneys to be paid into such forest preserve 20 expansion fund and to be expended and disbursed as provided in subdivi- 21 sion one of this section. 22 § 3. The enactment of this legislation shall be deemed to meet the 23 legislative approval requirement pursuant to subdivision 8 of section 24 9-2101 of the environmental conservation law, for an eligible project as 25 defined in section 1 of section 9-2101 of the environmental conservation 26 law, that consists of the relocation of a county-owned highway structure 27 taken out of service in 2009, which spans the Schroon River in the town 28 of Chester in the county of Warren. Such authorization is conditioned on 29 the receipt by such project of all required permits and approvals and 30 compliance with all the other criteria identified in section 9-2101 of 31 the environmental conservation law. 32 § 4. This act shall take effect on the same date and in the same 33 manner as a "CONCURRENT RESOLUTION OF THE SENATE AND ASSEMBLY proposing 34 an amendment to article 14 of the constitution, in relation to allowing 35 public utility lines and bicycle paths on certain state lands in the 36 forest preserve and establishing a forest preserve health and safety 37 land account" takes effect, in accordance with section 1 of article 19 38 of the constitution. 39 PART M 40 Section 1. The parks, recreation and historic preservation law is 41 amended by adding a new section 13.04 to read as follows: 42 § 13.04 Assemblyman Herman D. Farrell, Jr. state park. Notwithstand- 43 ing any other law to the contrary, the state park known as Riverbank 44 state park located on the upper west side of Manhattan on the banks of 45 the Hudson river shall after the effective date of this section be known 46 as Assemblyman Herman D. Farrell, Jr. state park and shall be suitably 47 marked in a manner to be prescribed by the commissioner. 48 § 2. Notwithstanding any other law to the contrary, the commissioner 49 of the New York state office of parks, recreation and historic preserva- 50 tion is authorized to take all steps necessary to obtain the authori- 51 zation of the Palisades Interstate park commission to rename the 52 National Purple Heart Hall of Honor located in the town of New Windsor 53 to the Senator William J. Larkin, Jr. National Purple Heart Hall of 54 Honor.A. 1 71 1 § 3. Notwithstanding any other law to the contrary, the commissioner 2 of the New York state office of parks, recreation and historic preserva- 3 tion is authorized to take all steps necessary to obtain the authori- 4 zation of the Palisades Interstate park commission to rename the New 5 Windsor Cantonment state historic site located in the town of New Wind- 6 sor, in whole or in part, in honor of Senator William J. Larkin, Jr. 7 § 4. The highway law is amended by adding a new section 344-g to read 8 as follows: 9 § 344-g. Portion of state highway system to be designated as the 10 "Senator William J. Larkin, Jr. Highway". A portion of state route three 11 hundred, beginning at the intersection of state route three hundred, 12 state route thirty-two and state route ninety-four in New Windsor and 13 ending at the intersection of state route three hundred and state route 14 two hundred seven in New Windsor shall be designated and known as the 15 "Senator William J. Larkin, Jr. Highway". 16 § 5. The commissioner of transportation shall provide for the instal- 17 lation and maintenance of adequate signing of the state highway system 18 as designated pursuant to section four of this act. However, to avoid 19 confusion and to limit any possible disruption of commerce, the desig- 20 nations called for pursuant to section four of this act shall be one of 21 ceremonial nature and the official name of such highway shall not be 22 changed as a result of this act. 23 § 6. Subdivision 2 of section 356 of the public authorities law, as 24 amended by chapter 530 of the laws of 1993, is amended to read as 25 follows: 26 2. The Hudson section. Beginning at the northerly end of the southern 27 Westchester connection at or near Tuckahoe road, thence in a general 28 northerly and westerly direction crossing the Hudson river at a point 29 south of Highland Falls, which crossing shall be known as "The Governor 30 [Malcolm Wilson Tappan Zee] Mario M. Cuomo Bridge", including a highway 31 connection between "The Governor [Malcolm Wilson Tappan Zee] Mario M. 32 Cuomo Bridge" and the New England section of the thruway presently known 33 as interstate route two hundred eighty-seven, thence in a general 34 westerly direction to intersect with existing route number seventeen or 35 to a connection with that route, including a thruway connection from 36 that portion of the section west of the Hudson river, generally souther- 37 ly to a point to be determined by the authority on the New York-New 38 Jersey boundary line. 39 § 7. Section 13-0103 of the environmental conservation law, as amended 40 by chapter 530 of the laws of 1993, is amended to read as follows: 41 § 13-0103. Marine and coastal district described. 42 The marine and coastal district shall include the waters of the Atlan- 43 tic Ocean within three nautical miles from the coast line and all other 44 tidal waters within the state, including the Hudson River up to the 45 Governor [Malcolm Wilson Tappan Zee] Mario M. Cuomo bridge. 46 § 8. Subdivision 1 of section 13-0307 of the environmental conserva- 47 tion law, as amended by chapter 327 of the laws of 1999, is amended to 48 read as follows: 49 1. The department periodically shall examine all shellfish lands with- 50 in the marine district and the Hudson River between the Governor 51 [Malcolm Wilson Tappan Zee] Mario M. Cuomo bridge and the federal dam at 52 Troy to ascertain the sanitary condition thereof in accordance with 53 regulations promulgated pursuant to section 13-0319 of this title. 54 § 9. Section 342-ww of the highway law, as added by chapter 245 of the 55 laws of 2001, is amended to read as follows:A. 1 72 1 § 342-ww. Portion of the New York state thruway to be designated as 2 the "Jewish War Veterans Memorial Highway". All that portion of the New 3 York state thruway in the county of Rockland constituting interstate 4 route 287 from the New Jersey border to "The Governor [Malcolm Wilson5Tappan Zee] Mario M. Cuomo Bridge" shall be designated and known as the 6 "Jewish War Veterans Memorial Highway". 7 § 10. Subdivision 2 of section 349-a of the highway law, as amended by 8 chapter 530 of the laws of 1993, is amended to read as follows: 9 2. The Hudson section. Beginning at the northerly end of the southern 10 Westchester connection at or near Tuckahoe road, thence in a general 11 northerly and westerly direction crossing the Hudson river at a point 12 south of Highland Falls, which crossing shall be known as "The Governor 13 [Malcolm Wilson Tappan Zee] Mario M. Cuomo Bridge", thence in a general 14 westerly direction to intersect with existing route number seventeen or 15 to a connection with that route, including a thruway connection from 16 that portion of the section west of the Hudson river, generally souther- 17 ly to a point to be determined by the authority on the New York-New 18 Jersey boundary line. 19 § 11. This act shall take effect immediately. 20 § 2. Severability clause. If any clause, sentence, paragraph, subdivi- 21 sion, section or part of this act shall be adjudged by any court of 22 competent jurisdiction to be invalid, such judgment shall not affect, 23 impair, or invalidate the remainder thereof, but shall be confined in 24 its operation to the clause, sentence, paragraph, subdivision, section 25 or part thereof directly involved in the controversy in which such judg- 26 ment shall have been rendered. It is hereby declared to be the intent of 27 the legislature that this act would have been enacted even if such 28 invalid provisions had not been included herein. 29 § 3. This act shall take effect immediately provided, however, that 30 the applicable effective date of Parts A through M of this act shall be 31 as specifically set forth in the last section of such Parts.