S06409 Summary:

BILL NOS06409C
 
SAME ASSAME AS UNI. A09009-C
 
SPONSORBUDGET
 
COSPNSR
 
MLTSPNSR
 
Amd Various Laws, generally
 
Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2016-2017 state fiscal year; amends the real property tax law and the tax law, in relation to transitioning the school tax relief (STAR) exemption into a personal income tax credit (Part A); intentionally omitted (Part B); intentionally omitted (Part C); amends the real property tax law, in relation to allowing applications for exemptions to be filed after the taxable status date in certain cases (Part D); amends the tax law and the administrative code of the city of New York, in relation to establishing a new school tax reduction credit for residents of a city with a population over one million (Part E); amends the real property tax law, in relation to authorizing the commissioner of taxation and finance to make direct payments of STAR tax savings to property owners in certain cases (Part F); amends chapter 61 of the laws of 2011, amending the real property tax law and other laws relating to establishing standards for electronic tax administration, in relation to the effectiveness thereof (Part G); amends the public housing law, in relation to extending the credit against income tax for persons or entities investing in low-income housing (Part H); amends the tax law, in relation to extending the hire a veteran credit for an additional two years (Part I); amends the tax law, in relation to extending the empire state commercial production tax credit (Part J); amends chapter 604 of the laws of 2011, amending the tax law relating to the credit for companies who provide transportation to people with disabilities, in relation to extending the expiration of such provision; amends the tax law, in relation to the application of a credit for companies who provide transportation to individuals with disabilities (Part K); amends part I of chapter 58 of the laws of 2006, amending the tax law relating to providing an enhanced earned income tax credit, in relation to making the enhanced earned income tax credit permanent (Part L); amends part N of chapter 61 of the laws of 2005 amending the tax law relating to certain transactions and related information and relating to the voluntary compliance initiative, in relation to extending the expiration thereof (Part M); amends the tax law, in relation to extending the clean heating fuel credit for three years and updating the credit to reflect new minimum biodiesel fuel thresholds (Part N); amends the economic development law and the tax law, in relation to extending the excelsior jobs program for five years (Part O); amends the tax law and the administrative code of the city of New York, in relation to making corrections to the corporate tax reform provisions (Part P); amends the tax law and the administrative code of the city of New York, in relation to the time for filing reports (Part Q); intentionally omitted (Part R); intentionally omitted (Part S); intentionally omitted (Part T); amends chapter 109 of the laws of 2006 amending the tax law and other laws relating to providing exemptions, reimbursements and credits from various taxes for certain alternative fuels, in relation to extending the alternative fuels tax exemptions for five years (Part U); amends the tax law, in relation to exempting from alcoholic beverage tax certain alcoholic beverages furnished at no charge by certain licensees to customers or prospective customers at a tasting held in accordance with the alcoholic beverage control law, and to expand the beer production credit to include wine, liquor and cider (Part V); intentionally omitted (Part W); amends the tax law and the administrative code of the city of New York, in relation to allowing room remarketers to purchase occupancies from hotel operators exempt from sales tax under certain circumstances (Part X); amends the tax law, in relation to charitable contributions and charitable activities being considered in determining domicile for estate tax purposes (Part Y); amends the state finance law, in relation to creating the aviation purpose account and ensuring that the funds deposited in the aviation purpose account are used for airport improvement projects; amends the tax law, in relation to providing for the distribution of revenues under section 301-e of such law; exempts sales of fuel sold for use in commercial aircraft and general aviation aircraft from the prepayment of sales tax imposed pursuant to the authority of section 1102 of such law; excludes sales of fuel sold for use in commercial aircraft and general aviation aircraft from the operation of sales and use taxes imposed pursuant to the authority of section 1210 of such law (Part Z); intentionally omitted (Part AA); amends the racing, pari-mutuel wagering and breeding law, in relation to increasing racing regulatory fee (Part BB); amends the racing, pari-mutuel wagering and breeding law, in relation to the timing of harness track reimbursements and other technical amendments (Part CC); amends the tax law, in relation to the payment of vendors' fees (Part DD); amends the tax law, in relation to vendor fees at vendor tracks (Part EE); amends the racing, pari-mutuel wagering and breeding law, in relation to licenses for simulcast facilities, sums relating to track simulcast, simulcast of out-of-state thoroughbred races, simulcasting of races run by out-of-state harness tracks and distributions of wagers; amends chapter 281 of the laws of 1994 amending the racing, pari-mutuel wagering and breeding law and other laws relating to simulcasting, in relation to the effectiveness thereof; amends chapter 346 of the laws of 1990 amending the racing, pari-mutuel wagering and breeding law and other laws relating to simulcasting and the imposition of certain taxes, in relation to extending certain provision thereof; amends the racing, pari-mutuel wagering and breeding law, in relation to extending certain provisions thereof (Part FF); amends the tax law, in relation to capital awards to vendor tracks (Part GG); amends the state finance law, in relation to allocations from the commercial gaming revenue fund; amends the tax law, in relation to commissions payable to certain vendor racetracks (Part HH); amends the tax law, in relation to further clarifying disclosure procedures regarding medical marihuana (Part II); amends the real property tax law, in relation to STAR recoupment program (Part JJ); amends the tax law and the state finance law, in relation to the fees associated with a certificate of registration and decal imposed by article 21 of the tax law for certain vehicles operating on public highways in New York state (Part KK); amends the tax law, in relation to making corrections to the corporate tax reform provisions (Part LL); amends the tax law, in relation to the real property tax credit for manufacturers (Part MM); amends the tax law and the administrative code of the city of new York, in relation to the value of leased real property (Part NN); amends the racing, pari-mutuel wagering and breeding law, in relation to health insurance for jockeys (Part OO); amends the racing, pari-mutuel wagering and breeding law, in relation to the New York Jockey Injury Compensation Fund, Inc. (Part PP); amends the economic development law and the tax law, in relation to the economic transformation and facility redevelopment program tax credit (Part QQ); amends the tax law, in relation to creating a farm workforce retention credit (Part RR); amends the tax law and the racing, pari-mutuel wagering and breeding law, in relation to authorization to operate video lottery terminals and capital awards at certain facilities (Part SS); amends the tax law, in relation to providing a middle income tax cut under the personal income tax; repeals subparagraph (B) of paragraph 1 of subsection (a), subparagraph (B) of paragraph 1 of subsection (b) and subparagraph (B) of paragraph 1 of subsection (c) of section 601 of the tax law relating to the imposition of tax; repeals subsection (d-2) of section 601 of the tax law relating to tax table benefit recapture for tax years after two thousand seventeen (Part TT); amends the tax law, in relation to requiring wholesalers of motor fuel to register and file returns (Part UU); amends the labor law, in relation to enhancing the urban youth jobs program tax credit by increasing the sum of money allocated to programs four and five (Part VV); amends the tax law, in relation to exempting commercial fuel cell electricity generating systems and electricity provided by such sources from the sales tax imposed by article 28 of the tax law and omitting such exemption from the taxes imposed pursuant to the authority of article 29 of the tax law, unless a locality elects otherwise (Part WW).
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S06409 Actions:

BILL NOS06409C
 
01/14/2016REFERRED TO FINANCE
02/16/2016AMEND (T) AND RECOMMIT TO FINANCE
02/16/2016PRINT NUMBER 6409A
03/12/2016AMEND (T) AND RECOMMIT TO FINANCE
03/12/2016PRINT NUMBER 6409B
03/31/2016AMEND (T) AND RECOMMIT TO FINANCE
03/31/2016PRINT NUMBER 6409C
03/31/2016ORDERED TO THIRD READING CAL.517
03/31/2016MESSAGE OF NECESSITY - 3 DAY MESSAGE
03/31/2016PASSED SENATE
03/31/2016DELIVERED TO ASSEMBLY
03/31/2016referred to ways and means
03/31/2016substituted for a9009c
03/31/2016ordered to third reading rules cal.25
03/31/2016motion to postpone lost
03/31/2016message of necessity - 3 day message
03/31/2016passed assembly
03/31/2016returned to senate
04/01/2016DELIVERED TO GOVERNOR
04/13/2016SIGNED CHAP.60
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S06409 Memo:

Memo not available
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S06409 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
            S. 6409--C                                            A. 9009--C
 
                SENATE - ASSEMBLY
 
                                    January 14, 2016
                                       ___________
 
        IN  SENATE -- A BUDGET BILL, submitted by the Governor pursuant to arti-
          cle seven of the Constitution -- read twice and ordered  printed,  and
          when  printed to be committed to the Committee on Finance -- committee
          discharged, bill amended, ordered reprinted as amended and recommitted
          to said committee  --  committee  discharged,  bill  amended,  ordered
          reprinted  as  amended  and recommitted to said committee -- committee
          discharged, bill amended, ordered reprinted as amended and recommitted
          to said committee
 
        IN ASSEMBLY -- A BUDGET BILL, submitted  by  the  Governor  pursuant  to
          article  seven  of  the  Constitution -- read once and referred to the
          Committee on Ways and Means --  committee  discharged,  bill  amended,
          ordered  reprinted  as  amended  and  recommitted to said committee --
          again reported from said committee with amendments, ordered  reprinted
          as  amended  and  recommitted to said committee -- again reported from
          said committee with  amendments,  ordered  reprinted  as  amended  and
          recommitted to said committee
 
        AN  ACT  to amend the real property tax law and the tax law, in relation
          to transitioning  the  school  tax  relief  (STAR)  exemption  into  a
          personal  income  tax credit (Part A); intentionally omitted (Part B);
          intentionally omitted (Part C); to amend the real property tax law, in
          relation to allowing applications for exemptions to be filed after the
          taxable status date in certain cases (Part D); to amend  the  tax  law
          and  the  administrative  code of the city of New York, in relation to
          establishing a new school tax reduction credit for residents of a city
          with a population over one million (Part E); to amend the real proper-
          ty tax law, in relation to authorizing the  commissioner  of  taxation
          and  finance  to  make direct payments of STAR tax savings to property
          owners in certain cases (Part F); to amend chapter 61 of the  laws  of
          2011,  amending  the  real property tax law and other laws relating to
          establishing standards for electronic tax administration, in  relation
          to  the  effectiveness  thereof  (Part G); to amend the public housing
          law, in relation to  extending  the  credit  against  income  tax  for
          persons or entities investing in low-income housing (Part H); to amend
          the tax law, in relation to extending the hire a veteran credit for an
          additional  two  years  (Part I); to amend the tax law, in relation to
          extending the empire state commercial production tax credit (Part  J);
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD12674-05-6

        S. 6409--C                          2                         A. 9009--C
 
          to  amend chapter 604 of the laws of 2011, amending the tax law relat-
          ing to the credit for companies who provide transportation  to  people
          with  disabilities,  in  relation  to extending the expiration of such
          provision; and to amend the tax law, in relation to the application of
          a  credit for companies who provide transportation to individuals with
          disabilities (Part K); to amend part I of chapter 58 of  the  laws  of
          2006,  amending  the  tax law relating to providing an enhanced earned
          income tax credit, in relation to making the  enhanced  earned  income
          tax  credit  permanent  (Part L); to amend part N of chapter 61 of the
          laws of 2005 amending the tax law relating to certain transactions and
          related information and relating to the  voluntary  compliance  initi-
          ative,  in  relation  to extending the expiration thereof (Part M); to
          amend the tax law, in relation to extending  the  clean  heating  fuel
          credit  for three years and updating the credit to reflect new minimum
          biodiesel fuel thresholds (Part N); to amend the economic  development
          law  and  the  tax  law,  in  relation to extending the excelsior jobs
          program for five years (Part O); to amend the tax law and the adminis-
          trative  code  of  the  city  of  New  York,  in  relation  to  making
          corrections  to the corporate tax reform provisions (Part P); to amend
          the tax law and the administrative code of the city of  New  York,  in
          relation  to the time for filing reports (Part Q); intentionally omit-
          ted (Part R); intentionally omitted (Part  S);  intentionally  omitted
          (Part  T);  to  amend chapter 109 of the laws of 2006 amending the tax
          law and other laws relating to  providing  exemptions,  reimbursements
          and  credits  from  various  taxes  for  certain alternative fuels, in
          relation to extending the alternative fuels tax  exemptions  for  five
          years  (Part  U);  to amend the tax law, in relation to exempting from
          alcoholic beverage tax certain alcoholic  beverages  furnished  at  no
          charge by certain licensees to customers or prospective customers at a
          tasting  held  in  accordance with the alcoholic beverage control law,
          and to expand the beer production credit to include wine,  liquor  and
          cider  (Part  V); intentionally omitted (Part W); to amend the tax law
          and the administrative code of the city of New York,  in  relation  to
          allowing room remarketers to purchase occupancies from hotel operators
          exempt  from  sales tax under certain circumstances (Part X); to amend
          the tax law, in relation to charitable  contributions  and  charitable
          activities  being  considered  in  determining domicile for estate tax
          purposes (Part Y); to amend the state  finance  law,  in  relation  to
          creating  the  aviation  purpose  account  and ensuring that the funds
          deposited in  the  aviation  purpose  account  are  used  for  airport
          improvement  projects;  to amend the tax law, in relation to providing
          for the distribution of revenues under section 301-e of such  law;  to
          exempt  sales  of fuel sold for use in commercial aircraft and general
          aviation aircraft from the prepayment of sales tax imposed pursuant to
          the authority of section 1102 of such law; and  to  exclude  sales  of
          fuel sold for use in commercial aircraft and general aviation aircraft
          from  the  operation  of  sales  and use taxes imposed pursuant to the
          authority of section 1210 of such law (Part Z); intentionally  omitted
          (Part AA); to amend the racing, pari-mutuel wagering and breeding law,
          in  relation  to  increasing racing regulatory fee (Part BB); to amend
          the racing, pari-mutuel wagering and breeding law, in relation to  the
          timing  of harness track reimbursements and other technical amendments
          (Part CC); to amend the  tax  law,  in  relation  to  the  payment  of
          vendors'  fees  (Part DD); to amend the tax law, in relation to vendor
          fees at vendor tracks (Part EE);  to  amend  the  racing,  pari-mutuel
          wagering  and  breeding  law,  in  relation  to licenses for simulcast

        S. 6409--C                          3                         A. 9009--C
 
          facilities, sums relating to track  simulcast,  simulcast  of  out-of-
          state  thoroughbred  races,  simulcasting of races run by out-of-state
          harness tracks and distributions of wagers; to amend  chapter  281  of
          the  laws of 1994 amending the racing, pari-mutuel wagering and breed-
          ing law and other laws relating to simulcasting, in  relation  to  the
          effectiveness thereof; to amend chapter 346 of the laws of 1990 amend-
          ing  the  racing, pari-mutuel wagering and breeding law and other laws
          relating to simulcasting and  the  imposition  of  certain  taxes,  in
          relation  to  extending  certain  provision  thereof; and to amend the
          racing, pari-mutuel wagering and breeding law, in relation to  extend-
          ing  certain  provisions  thereof  (Part FF); to amend the tax law, in
          relation to capital awards to vendor tracks (Part GG);  to  amend  the
          state  finance  law,  in  relation  to allocations from the commercial
          gaming revenue fund; to amend the tax law, in relation to  commissions
          payable  to certain vendor racetracks (Part HH); to amend the tax law,
          in relation to  further  clarifying  disclosure  procedures  regarding
          medical  marihuana  (Part  II); to amend the real property tax law, in
          relation to STAR recoupment program (Part JJ); to amend  the  tax  law
          and  the  state finance law, in relation to the fees associated with a
          certificate of registration and decal imposed by article 21 of the tax
          law for certain vehicles operating on  public  highways  in  New  York
          state  (Part  KK);  to  amend  the  tax  law,  in  relation  to making
          corrections to the corporate tax reform provisions (Part LL); to amend
          the tax law, in relation to the real property tax credit for  manufac-
          turers  (Part MM); to amend the tax law and the administrative code of
          the city of new York, in relation to the value of leased real property
          (Part NN); to amend the racing, pari-mutuel wagering and breeding law,
          in relation to health insurance for jockeys (Part OO);  to  amend  the
          racing,  pari-mutuel wagering and breeding law, in relation to the New
          York Jockey Injury Compensation Fund, Inc. (Part  PP);  to  amend  the
          economic  development law and the tax law, in relation to the economic
          transformation and facility redevelopment  program  tax  credit  (Part
          QQ);  to  amend  the tax law, in relation to creating a farm workforce
          retention credit (Part RR); to amend the tax law and the racing, pari-
          mutuel wagering and breeding law,  in  relation  to  authorization  to
          operate  video lottery terminals and capital awards at certain facili-
          ties (Part SS); to amend the tax  law,  in  relation  to  providing  a
          middle income tax cut under the personal income tax; to repeal subpar-
          agraph (B) of paragraph 1 of subsection (a), subparagraph (B) of para-
          graph  1  of  subsection  (b)  and  subparagraph (B) of paragraph 1 of
          subsection (c) of section 601 of the tax law relating to  the  imposi-
          tion  of tax; and to repeal subsection (d-2) of section 601 of the tax
          law relating to tax table benefit recapture for tax  years  after  two
          thousand  seventeen  (Part  TT);  to amend the tax law, in relation to
          requiring wholesalers of motor fuel to register and file returns (Part
          UU); to amend the labor law, in relation to enhancing the urban  youth
          jobs  program  tax  credit by increasing the sum of money allocated to
          programs four and five (Part  VV);  and  to  amend  the  tax  law,  in
          relation  to  exempting  commercial  fuel  cell electricity generating
          systems and electricity provided by such sources from  the  sales  tax
          imposed  by article 28 of the tax law and omitting such exemption from
          the taxes imposed pursuant to the authority of article 29 of  the  tax
          law, unless a locality elects otherwise (Part WW)

        S. 6409--C                          4                         A. 9009--C
 
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section  1.  This  act enacts into law major components of legislation
     2  which are necessary to implement the state fiscal plan for the 2016-2017
     3  state fiscal year. Each component is  wholly  contained  within  a  Part
     4  identified as Parts A through WW. The effective date for each particular
     5  provision contained within such Part is set forth in the last section of
     6  such Part. Any provision in any section contained within a Part, includ-
     7  ing the effective date of the Part, which makes a reference to a section
     8  "of  this  act", when used in connection with that particular component,
     9  shall be deemed to mean and refer to the corresponding  section  of  the
    10  Part  in  which  it  is  found. Section three of this act sets forth the
    11  general effective date of this act.
 
    12                                   PART A
 
    13    Section 1. Paragraph (a) of subdivision 6 of section 425 of  the  real
    14  property  tax  law,  as amended by chapter 6 of the laws of 2010, and as
    15  further amended by subdivision (b) of section 1 of part W of chapter  56
    16  of the laws of 2010, is amended to read as follows:
    17    (a) Generally. All owners of the property who primarily reside thereon
    18  and who are not subject to the provisions of subdivision sixteen of this
    19  section must jointly file an application for exemption with the assessor
    20  on  or  before the appropriate taxable status date. Such application may
    21  be filed by mail if it is  enclosed  in  a  postpaid  envelope  properly
    22  addressed  to  the  appropriate  assessor, deposited in a post office or
    23  official depository under the exclusive care of the United States postal
    24  service, and postmarked by the United States postal service on or before
    25  the applicable taxable status date. Each such application shall be  made
    26  on a form prescribed by the commissioner, which shall require the appli-
    27  cant  or  applicants  to  agree  to notify the assessor if their primary
    28  residence changes while their property is receiving the  exemption.  The
    29  assessor  may  request  that  proof  of  residency be submitted with the
    30  application. If the applicant requests a receipt from  the  assessor  as
    31  proof  of submission of the application, the assessor shall provide such
    32  receipt. If such request is made by other  than  personal  request,  the
    33  applicant  shall  provide  the  assessor  with a self-addressed postpaid
    34  envelope in which to mail the receipt.
    35    § 2. Section 425 of the real property tax law is amended by  adding  a
    36  new subdivision 16 to read as follows:
    37    16.  Transition  to  personal  income  tax  credit. (a) Beginning with
    38  assessment rolls used to levy school district taxes for the two thousand
    39  sixteen--two thousand seventeen  school  year,  no  application  for  an
    40  exemption  under  this  section may be filed or approved unless at least
    41  one of the applicants held title to the property on the  taxable  status
    42  date  of the assessment roll that was used to levy school district taxes
    43  for the two thousand fifteen--two thousand sixteen school year  and  the
    44  property  was  granted  an  exemption  pursuant  to this section on that
    45  assessment roll.  In the event that an application is submitted  to  the
    46  assessor  that  cannot be approved due to this restriction, the assessor
    47  shall notify the applicant that he or she is required by law to deny the
    48  application, but that, in lieu of a STAR exemption,  the  applicant  may
    49  claim  the  personal income tax credit authorized by subsection (eee) of
    50  section six hundred six of the tax law if eligible, and that the  appli-
    51  cant  may  contact  the  department  of taxation and finance for further

        S. 6409--C                          5                         A. 9009--C
 
     1  information.  The commissioner shall provide a  form  for  assessors  to
     2  use,  at  their option, when making this notification. No STAR exemption
     3  may be granted on the basis of an application that is not approvable due
     4  to this restriction.
     5    (b)  If  the  owners  of a parcel that is receiving the STAR exemption
     6  authorized by this section want to claim the personal income tax  credit
     7  authorized by subsection (eee) of section six hundred six of the tax law
     8  in  lieu of such exemption, they all must renounce that exemption in the
     9  manner provided by section four hundred ninety-six of this chapter,  and
    10  must pay any required taxes, interest and penalties, on or before Decem-
    11  ber  thirty-first  of  the taxable year for which they want to claim the
    12  credit. Any such renunciation shall be irrevocable.
    13    (c) The provisions of this subdivision shall apply to all applications
    14  for STAR exemptions beginning with assessment rolls used to levy  school
    15  district  taxes  for  the  two  thousand sixteen--two thousand seventeen
    16  school year, including those submitted prior to the  effective  date  of
    17  this subdivision. If any application was approved prior to the effective
    18  date of this subdivision that is not approvable hereunder, such approval
    19  shall  be deemed void, and the assessor shall provide the applicant with
    20  the notice required by paragraph (a) of this subdivision.  If an  appli-
    21  cation was submitted prior to the effective date of this subdivision but
    22  is not approvable hereunder, the applicant may apply for advance payment
    23  of  the  personal  income  tax  credit authorized by subsection (eee) of
    24  section six hundred six of the tax law  for  the  two  thousand  sixteen
    25  taxable  year,  if  eligible, in the manner provided by paragraph ten of
    26  such subsection, notwithstanding the time limitations contained in  that
    27  paragraph.
    28    §  3.  Subdivision  2  of section 496 of the real property tax law, as
    29  added by section 3 of part N of chapter 58  of  the  laws  of  2011,  is
    30  amended to read as follows:
    31    2.  An  application  to  renounce an exemption shall be made on a form
    32  prescribed by the commissioner and shall be filed with the county direc-
    33  tor of real property tax services no later than ten years after the levy
    34  of taxes upon the assessment  roll  on  which  the  renounced  exemption
    35  appears.  The  county  director,  after  consulting with the assessor as
    36  appropriate, shall compute the total  amount  owed  on  account  of  the
    37  renounced exemption as follows:
    38    (a) For each assessment roll on which the renounced exemption appears,
    39  the assessed value that was exempted shall be multiplied by the tax rate
    40  or  rates that were applied to that assessment roll. Interest shall then
    41  be added to each such product at the rate  prescribed  by  section  nine
    42  hundred twenty-four-a of this chapter or such other law as may be appli-
    43  cable  for  each  month  or portion thereon since the levy of taxes upon
    44  such assessment roll.
    45    (b) The sum of the calculations made pursuant to paragraph (a) of this
    46  subdivision with respect to all of  the  assessment  rolls  in  question
    47  shall be determined.
    48    (c) A processing fee of five hundred dollars shall be added to the sum
    49  determined  pursuant  to  paragraph  (b) of this subdivision, unless the
    50  provisions of paragraph (d) of this subdivision are applicable.
    51    (d) If the applicant is renouncing a STAR exemption in order to quali-
    52  fy for the personal income tax credit authorized by subsection (eee)  of
    53  section  six  hundred  six  of  the tax law, and no other exemptions are
    54  being renounced on the same application,  no  processing  fee  shall  be
    55  applicable.

        S. 6409--C                          6                         A. 9009--C
 
     1    §  4.  Subdivision  3  of section 520 of the real property tax law, as
     2  added by chapter 635 of the laws of 1978, is amended to read as follows:
     3    3. For purposes of any fiscal year or years during which title to such
     4  property  is  transferred,  such  property  shall be deemed to have been
     5  omitted and the assessed value thereof shall be entered on  the  assess-
     6  ment  roll  to  be  used  for the next tax levy by or for each municipal
     7  corporation in which such property is located  in  the  same  manner  as
     8  provided  by title three of article five of this chapter with respect to
     9  a parcel omitted from the assessment roll of the previous  year.  A  pro
    10  rata  tax  shall  be  extended  against  the  property for the unexpired
    11  portion of each fiscal year.  Such real property shall be taxed  at  the
    12  tax  rate  or  tax  rates  for the fiscal year during which the transfer
    13  occurred.  The amount of tax or taxes levied pursuant to  this  subdivi-
    14  sion  shall  be deducted from the aggregate amount of taxes to be levied
    15  for the fiscal year immediately succeeding the fiscal year during  which
    16  the  transfer  occurred;  provided,  however, that where the property is
    17  receiving a school tax relief (STAR)  exemption  authorized  by  section
    18  four  hundred  twenty-five  of  this  chapter, the portion of the tax or
    19  taxes levied that equals the recovered STAR tax savings shall be applied
    20  to reduce the amount of aid payable to the school district under  subdi-
    21  vision three of section thirteen hundred six-a of this chapter.
    22    §  5.  Subdivision 6 of section 1306-a of the real property tax law is
    23  renumbered subdivision 7 and a new subdivision 6 is  added  to  read  as
    24  follows:
    25    6. When the commissioner determines, at least thirty days prior to the
    26  levy  of  school  district taxes, that an advance credit of the personal
    27  income tax credit authorized by subsection (eee) of section six  hundred
    28  six  of  the  tax law will be provided to the owners of a parcel in that
    29  school district, he or she shall so notify the authorities of the school
    30  district, who shall cause a statement to be placed on the tax  bill  for
    31  the  parcel  in  substantially the following form: "A STAR reimbursement
    32  check of $     will be mailed to  you  upon  issuance  by  the  NYS  Tax
    33  Department."  The commissioner shall advice the school district authori-
    34  ties of the amount to be entered therein.  Notwithstanding any provision
    35  of law to the contrary, in the event that the  parcel  in  question  had
    36  been  granted  a STAR exemption on the assessment roll upon which school
    37  district taxes are to be levied, such exemption shall be deemed null and
    38  void and shall be disregarded when the parcel's tax liability is  deter-
    39  mined.
    40    §  6. Section 606 of the tax law is amended by adding a new subsection
    41  (eee) to read as follows:
    42    (eee) School tax relief (STAR) credit. (1) Definitions.  For  purposes
    43  of this subsection:
    44    (A) "Qualified taxpayer" means a resident individual of the state, who
    45  maintained  his or her primary residence in this state on December thir-
    46  ty-first of the taxable year, who was an owner of that property on  that
    47  date,  who  cannot  receive  the  STAR exemption on that property either
    48  because (i) he or she is precluded from filing an  application  for  the
    49  STAR exemption on that property pursuant to paragraph (a) of subdivision
    50  sixteen  of  section  four  hundred twenty-five of the real property tax
    51  law, or because (ii) he or she has  irrevocably  renounced  his  or  her
    52  claim to such exemption in conjunction with all other owners pursuant to
    53  paragraph  (b)  of  such  subdivision, and who is required or chooses to
    54  file a return under this article.   A taxpayer whose  primary  residence
    55  received  a STAR exemption for the associated fiscal year that commenced

        S. 6409--C                          7                         A. 9009--C
 
     1  after the acquisition of such residence shall not be considered a quali-
     2  fied taxpayer for purposes of this subsection.
     3    (B)  "Affiliated  income" shall mean the combined income of all of the
     4  owners of the parcel who resided primarily thereon as of December  thir-
     5  ty-first of the taxable year, and of any owners' spouses residing prima-
     6  rily thereon as of such date; provided that the income to be so combined
     7  shall  be  the  "adjusted gross income" for the taxable year as reported
     8  for federal income tax purposes, or that would be reported  as  adjusted
     9  gross  income  if a federal income tax return were required to be filed,
    10  reduced by distributions, to the extent  included  in  federal  adjusted
    11  gross  income,  received  from  an  individual retirement account and an
    12  individual retirement annuity.
    13    (C) "Associated fiscal year" means the  school  district  fiscal  year
    14  that  began  on July first of the taxable year or, in the case of a city
    15  school district that is subject to article fifty-two  of  the  education
    16  law, the city fiscal year that began on July first of the taxable year.
    17    (D) "Owner" means:
    18    (i)  a  person who owns a parcel in fee simple absolute or as a tenant
    19  in common, a joint tenant or a tenant by the entirety,
    20    (ii) an owner of a present interest in a parcel under a life estate,
    21    (iii) a vendee in possession under an installment contract of sale,
    22    (iv) a beneficial owner under a trust,
    23    (v) a tenant-stockholder of a cooperative  apartment  corporation  who
    24  resides  in  a portion of real property owned by such cooperative apart-
    25  ment corporation, to the extent represented  by  his  or  her  share  or
    26  shares  of  stock  in  such  corporation  as  determined by its or their
    27  proportional relationship to the total outstanding stock of  the  corpo-
    28  ration, including that owned by the corporation,
    29    (vi)  a  resident  of a farm dwelling that is owned either by a corpo-
    30  ration of which the resident is a shareholder, a  partnership  of  which
    31  the  resident  is  a partner, or by a limited liability company of which
    32  the resident is an owner, or
    33    (vii) a resident of a dwelling, other than a farm  dwelling,  that  is
    34  owned  by  a  limited  partnership  of  which the resident is a partner,
    35  provided that the limited partnership that holds title to  the  property
    36  does not engage in any commercial activity, that the limited partnership
    37  was  lawfully created to hold title solely for estate planning and asset
    38  protection purposes, and that the  partner  or  partners  who  primarily
    39  reside  thereon  personally pay all of the real property taxes and other
    40  costs associated with the property's ownership.
    41    (E) "Qualifying taxes" means  the  school  district  taxes  that  were
    42  levied  upon  the taxpayer's primary residence for the associated fiscal
    43  year that were actually paid by the taxpayer during  the  taxable  year;
    44  or,  in  the  case  of a city school district that is subject to article
    45  fifty-two of the education law, the combined city  and  school  district
    46  taxes  that  were  levied  upon the taxpayer's primary residence for the
    47  associated fiscal year that were actually paid by  the  taxpayer  during
    48  the  taxable  year.  In  no  case  shall  the term "qualifying taxes" be
    49  construed to include penalties or interest.
    50    (F) "STAR exemption" means the  school  tax  relief  (STAR)  exemption
    51  authorized  by section four hundred twenty-five of the real property tax
    52  law.
    53    (G) "STAR tax savings" means the tax savings attributable to the  STAR
    54  exemption  within  a  portion of a school district, as determined by the
    55  commissioner pursuant to subdivision two  of  section  thirteen  hundred
    56  six-a of the real property tax law.

        S. 6409--C                          8                         A. 9009--C
 
     1    (2) Allowance of credit. A qualified taxpayer shall be allowed a cred-
     2  it  as provided in paragraph three or four of this subsection, whichever
     3  is applicable, against the taxes imposed by this article reduced by  the
     4  credits  permitted  by  this article, provided that the requirements set
     5  forth  in the applicable subsection are satisfied. If the credit exceeds
     6  the tax as so reduced for such year under this article, the excess shall
     7  be treated as an overpayment, to be credited or refunded, without inter-
     8  est. If a qualified taxpayer is not required to file a  return  pursuant
     9  to  section  six hundred fifty-one of this article, a qualified taxpayer
    10  may nevertheless receive the full amount of the credit to be credited or
    11  repaid as an overpayment, without interest.
    12    (3) Determination of basic STAR credit.  (A)  Beginning  with  taxable
    13  years after two thousand fifteen, a basic STAR credit shall be available
    14  to  a  qualified  taxpayer  if  the affiliated income of the parcel that
    15  serves as the taxpayer's primary residence is less than or equal to five
    16  hundred thousand dollars.
    17    (B) Subject to the provisions of subparagraph (C) of  this  paragraph,
    18  such basic STAR credit shall be the lesser of:
    19    (i)  the  basic  STAR tax savings applicable to the taxpayer's primary
    20  residence, or
    21    (ii) the taxpayer's qualifying taxes.
    22    (C) If the qualifying taxes paid by the taxpayer  constituted  only  a
    23  portion  of  the  total  school district taxes that were levied upon the
    24  taxpayer's primary residence for the associated fiscal year or,  in  the
    25  case  of  a city school district that is subject to article fifty-two of
    26  the education law, if the qualifying taxes paid by the taxpayer  consti-
    27  tuted  only  a  portion  of  the total combined city and school district
    28  taxes that were levied upon the taxpayer's  primary  residence  for  the
    29  associated  fiscal  year, the credit allowable to such taxpayer shall be
    30  equal to the amount determined pursuant  to  subparagraph  (B)  of  this
    31  paragraph multiplied by the percentage that such portion represents.
    32    (4)  Determination of enhanced STAR credit. (A) Beginning with taxable
    33  years after two thousand fifteen,  an  enhanced  STAR  credit  shall  be
    34  available to a qualified taxpayer where both of the following conditions
    35  are satisfied:
    36    (i)  All  of  the  owners  of the parcel that serves as the taxpayer's
    37  primary residence are at least sixty-five years of age  as  of  December
    38  thirty-first  of the taxable year or, in the case of property owned by a
    39  married couple or by siblings, at least one of the owners  is  at  least
    40  sixty-five  years  of  age as of that date. The terms "siblings" as used
    41  herein shall have the same meaning as set forth in section four  hundred
    42  sixty-seven  of the real property tax law. In the case of property owned
    43  by a married couple, one of whom is sixty-five years of age or over, the
    44  credit, once allowed, shall not be disallowed because of  the  death  of
    45  the  older  spouse so long as the surviving spouse is at least sixty-two
    46  years of age as of December thirty-first of the taxable year.
    47    (ii) The affiliated income of the parcel that serves as the taxpayer's
    48  primary residence is less than or equal to the income standard  for  the
    49  taxable  year  established  by  the  commissioner  for the corresponding
    50  "income tax year" pursuant to clause (C) of subparagraph  (i)  of  para-
    51  graph (b) of subdivision four of section four hundred twenty-five of the
    52  real property tax law for purposes of the enhanced STAR exemption.
    53    (B)  Subject  to the provisions of subparagraph (C) of this paragraph,
    54  such credit shall be the lesser of:
    55    (i) the enhanced STAR tax savings for the school district portion, or
    56    (ii) the taxpayer's qualifying taxes.

        S. 6409--C                          9                         A. 9009--C
 
     1    (C) If the qualifying taxes paid by the taxpayer  constituted  only  a
     2  portion  of  the  total  school district taxes that were levied upon the
     3  taxpayer's primary residence for the associated fiscal year or,  in  the
     4  case  of  a city school district that is subject to article fifty-two of
     5  the  education law, if the qualifying taxes paid by the taxpayer consti-
     6  tuted only a portion of the total  combined  city  and  school  district
     7  taxes  that  were  levied  upon the taxpayer's primary residence for the
     8  associated fiscal year, the credit allowable to such taxpayer  shall  be
     9  equal  to  the  amount  determined  pursuant to subparagraph (B) of this
    10  paragraph multiplied by the percentage that such portion represents.
    11    (5) Disqualification. A taxpayer shall  not  qualify  for  the  credit
    12  authorized  by  this subsection if the parcel that serves as the taxpay-
    13  er's primary residence received the STAR  exemption  on  the  assessment
    14  roll  upon  which  school  district taxes for the associated fiscal year
    15  where levied. Provided, however,  that  the  taxpayer  may  remove  this
    16  disqualification  by  renouncing  the  exemption and making any required
    17  payments by December thirty-first of the taxable year,  as  provided  by
    18  subdivision  sixteen  of  section  four  hundred twenty-five of the real
    19  property tax law.
    20    (6) Special cases. (A) In the case of property consisting of a cooper-
    21  ative apartment corporation that is described by paragraph (k) of subdi-
    22  vision two of section four hundred twenty-five of the real property  tax
    23  law,  the  amount  of the credit allowable with respect to a cooperative
    24  apartment shall be equal to sixty percent of the basic STAR tax  savings
    25  for  the  school district portion, or sixty percent of the enhanced STAR
    26  tax savings for the school district portion,  whichever  is  applicable.
    27  Provided,  however,  that  in the case of a cooperative apartment corpo-
    28  ration that is described by subparagraph (iv) of paragraph (k) of subdi-
    29  vision two of section four hundred twenty-five of the real property  tax
    30  law,  the credit allowable with respect to a cooperative apartment shall
    31  be equal to twenty percent of such amount.
    32    (B) In the case of property  consisting  of  a  mobile  home  that  is
    33  described  in  paragraph  (1) of subdivision two of section four hundred
    34  twenty-five of the real property tax  law,  the  amount  of  the  credit
    35  allowable with respect to such mobile home shall be equal to twenty-five
    36  percent  of  the basic STAR tax savings for the school district portion,
    37  or twenty-five percent of the enhanced STAR tax savings for  the  school
    38  district portion, whichever is applicable.
    39    (C)  In the case of a primary residence that is located in two or more
    40  school districts, the applicable basic or enhanced  STAR tax savings for
    41  the school district portion shall be determined as follows:
    42    (i) determine the sum of the total school  district  taxes  that  were
    43  levied  upon  the taxpayer's primary residence for the associated fiscal
    44  year by each of the school districts in which the residence is located;
    45    (ii) for each such school district, divide the total  school  district
    46  taxes  that  were  levied  upon the taxpayer's primary residence by that
    47  school district for the associated fiscal year by the sum determined  in
    48  clause (i) of this subparagraph. Express the result as a percentage with
    49  two decimal places;
    50    (iii)  for  each  such school district, multiply the percentage deter-
    51  mined in clause (ii) of this subparagraph by the basic or enhanced  STAR
    52  tax  savings  for  the school district portion, whichever is applicable;
    53  and
    54    (iv) add the products determined in clause (iii) of this subparagraph.
    55    (7) Disclosure of incomes. Where the commissioner has denied a taxpay-
    56  er's claim for the credit authorized by this subsection in whole  or  in

        S. 6409--C                         10                         A. 9009--C
 
     1  part on the grounds that the affiliated income of the parcel in question
     2  exceeds  the applicable limit, the commissioner shall have the authority
     3  to reveal to that taxpayer the names and incomes of the other  taxpayers
     4  whose  incomes  were  included  in  the  computation  of such affiliated
     5  income.
     6    (8) Proof of claim. The commissioner may require a qualified  taxpayer
     7  to  furnish the following information in support of his or her claim for
     8  credit under  this  subsection:  affiliated  income,  the  total  school
     9  district taxes levied on the property for the associated fiscal year or,
    10  in  the case of a city school district that is subject to article fifty-
    11  two of the education law, the total combined city  and  school  district
    12  taxes  levied on the property for the associated fiscal year, the quali-
    13  fying taxes paid by the taxpayer, the names and taxpayer  identification
    14  numbers  of  all owners of the property and spouses who primarily reside
    15  on the property, the parcel identification number and all other informa-
    16  tion that may be required by the commissioner to determine the credit.
    17    (9) Returns. If a qualified taxpayer is not required to file a  return
    18  pursuant to section six hundred fifty-one of this article, a claim for a
    19  credit may be taken on a return filed with the commissioner within three
    20  years  from  the time it would have been required that a return be filed
    21  pursuant to such section had the qualified taxpayer had a  taxable  year
    22  ending  on  December thirty-first. Returns under this paragraph shall be
    23  in such form as shall be prescribed by the commissioner, who shall  make
    24  available such forms and instructions for filing such returns.
    25    (10)  Advance  payments.  (A) The commissioner shall establish a mech-
    26  anism by which a qualified taxpayer who has acquired a new primary resi-
    27  dence between January first and July first of the taxable  year,  inclu-
    28  sive,  may apply for an advance payment of the credit authorized by this
    29  section, provided that:
    30    (i) Any such application must be submitted to the commissioner by  the
    31  first  day  of  July  of  the taxable year, or such later date as may be
    32  prescribed by the commissioner, and
    33    (ii) A qualified taxpayer who fails to apply for an advance payment of
    34  such credit in a timely manner may request and receive  such  credit  in
    35  the manner otherwise provided by this section.
    36    (B)  On  or before September fifteenth of each year, or as soon there-
    37  after as practicable, the commissioner shall determine  the  eligibility
    38  of  taxpayers for this credit utilizing the information available to him
    39  or her. For those taxpayers whom the commissioner has determined  eligi-
    40  ble  for  this  credit,  the commissioner shall advance a payment in the
    41  amount specified in paragraph three, four or  six  of  this  subsection,
    42  whichever is applicable. Such payment shall be issued by September thir-
    43  tieth  of  the  year  the credit is allowed, or as soon thereafter as is
    44  practicable. A taxpayer who has failed to  receive  an  advance  payment
    45  that  he  or  she believes was due to him or her, or who has received an
    46  advance payment that he or she believes is less than the amount that was
    47  due to him or her, may request payment of the claimed  deficiency  in  a
    48  manner prescribed by the commissioner.
    49    (C)  An advance payment of credit provided pursuant to this subsection
    50  that exceeds the taxpayer's qualifying taxes for that taxable year shall
    51  be added back as tax on the income tax return for that taxable year.
    52    (D) If the commissioner determines after issuing  an  advance  payment
    53  that  it was issued in an excessive amount or to an ineligible or incor-
    54  rect party, the commissioner shall be empowered to utilize  any  of  the
    55  procedures  for  collection,  levy  and  lien of personal income tax set
    56  forth in this article, any other relevant procedures  referenced  within

        S. 6409--C                         11                         A. 9009--C
 
     1  the  provisions of this article, and any other law as may be applicable,
     2  to recoup the improperly issued amount.
     3    (11)  Administration.  The  provisions  of this article, including the
     4  provisions of sections six hundred fifty-three, six hundred fifty-eight,
     5  and six hundred fifty-nine of this article and the  provisions  of  part
     6  six  of this article relating to procedure and administration, including
     7  the judicial review of the decisions of the commissioner, except so much
     8  of section six hundred eighty-seven of this article that permits a claim
     9  for credit or refund to be filed after the period provided for in  para-
    10  graph nine of this subsection and except sections six hundred fifty-sev-
    11  en, six hundred eighty-eight and six hundred ninety-six of this article,
    12  shall  apply to the provisions of this subsection in the same manner and
    13  with the same force and effect as if the language  of  those  provisions
    14  had  been  incorporated  in  full into this subsection and had expressly
    15  referred to the credit allowed or returns filed under  this  subsection,
    16  except to the extent that any such provision is either inconsistent with
    17  a provision of this subsection or is not relevant to this subsection. As
    18  used in such sections and such part, the term "taxpayer" shall include a
    19  qualified  taxpayer  under  this  subsection  and,  notwithstanding  the
    20  provisions of subsection (e) of section six hundred ninety-seven of this
    21  article, where a qualified taxpayer has protested the denial of a  claim
    22  for  credit  under  this  subsection and the time to file a petition for
    23  redetermination of a deficiency or for refund has not expired, he or she
    24  shall, subject to such conditions as may be  set  by  the  commissioner,
    25  receive such information (A) that is contained in any return filed under
    26  this  article  by  a member of his or her household for the taxable year
    27  for which the credit is claimed, and (B) that the commissioner finds  is
    28  relevant  and  material  to the issue of whether such claim was properly
    29  denied.
    30    (12) In the case of a taxpayer who has itemized deductions from feder-
    31  al adjusted gross income, and whose federal itemized deductions  include
    32  an  amount  for  real estate taxes paid, the New York itemized deduction
    33  otherwise allowable under section six hundred fifteen  of  this  chapter
    34  shall  be  reduced  by  the  amount  of  the  credit  claimed under this
    35  subsection.
    36    § 7. The opening paragraph of  subparagraph  (a)  of  paragraph  2  of
    37  subsection (n-1) of section 606 of the tax law, as added by section 1 of
    38  subpart  B  of  part  C of chapter 20 of the laws of 2015, is amended to
    39  read as follows:
    40    To be eligible for the credit, the taxpayer (or taxpayers filing joint
    41  returns) on the personal income tax return filed for  the  taxable  year
    42  two years prior, must have (i) been a resident, (ii) owned and primarily
    43  resided  in real property receiving either the STAR exemption authorized
    44  by section four hundred twenty-five of the real property tax law or  the
    45  school tax relief credit authorized by subsection (eee) of this section,
    46  and  (iii) had qualified gross income no greater than two hundred seven-
    47  ty-five thousand dollars. Provided, however, that  no  credit  shall  be
    48  allowed if any of the following apply:
    49    §  8.  This act shall take effect immediately, provided, however, that
    50  sections six and seven of this act shall apply to taxable  years  begin-
    51  ning on or after January 1, 2016.

    52                                   PART B
 
    53                            Intentionally Omitted

        S. 6409--C                         12                         A. 9009--C
 
     1                                   PART C
 
     2                            Intentionally Omitted
 
     3                                   PART D
 
     4    Section  1.  Subdivision 6 of section 425 of the real property tax law
     5  is amended by adding a new paragraph (a-2) to read as follows:
     6    (a-2) Notwithstanding any provision of law to the  contrary,  where  a
     7  renewal  application  for  the  "enhanced"  STAR exemption authorized by
     8  subdivision four of this section has not been filed  on  or  before  the
     9  taxable  status date, and the owner believes that good cause existed for
    10  the failure to file the renewal application by that date, the owner may,
    11  no later than the last day for paying  school  taxes  without  incurring
    12  interest or penalty, submit a written request to the commissioner asking
    13  him  or  her to extend the filing deadline and grant the exemption. Such
    14  request shall contain an explanation of why the deadline was missed, and
    15  shall be accompanied by a renewal application, reflecting the facts  and
    16  circumstances as they existed on the taxable status date. After consult-
    17  ing  with  the assessor, the commissioner may extend the filing deadline
    18  and grant the exemption if the commissioner is satisfied that  (i)  good
    19  cause  existed  for  the  failure to file the renewal application by the
    20  taxable status date, and that (ii) the applicant is  otherwise  entitled
    21  to  the  exemption.  The  commissioner  shall  mail notice of his or her
    22  determination to such owner  and  the  assessor.  If  the  determination
    23  states  that  the  commissioner  has granted the exemption, the assessor
    24  shall thereupon be authorized and directed  to  correct  the  assessment
    25  roll  accordingly,  or,  if another person has custody or control of the
    26  assessment  roll,  to  direct  that  person  to  make  the   appropriate
    27  corrections.  If  the  correction  is  not  made before school taxes are
    28  levied, the failure to take the exemption into account in  the  computa-
    29  tion of the tax shall be deemed a "clerical error" for purposes of title
    30  three of article five of this chapter, and shall be corrected according-
    31  ly.
    32    §  2.  Section 467 of the real property tax law is amended by adding a
    33  new subdivision 8-a to read as follows:
    34    8-a. Notwithstanding any provision of law to the contrary,  the  local
    35  governing  body of a municipal corporation that is authorized to adopt a
    36  local law pursuant to subdivision  eight  of  this  section  is  further
    37  authorized  to adopt a local law providing that where a renewal applica-
    38  tion for the exemption authorized by this section has not been filed  on
    39  or  before  the  taxable  status  date, and the owner believes that good
    40  cause existed for the failure to file the renewal  application  by  that
    41  date, the owner may, no later than the last day for paying taxes without
    42  incurring  interest or penalty, submit a written request to the assessor
    43  asking him or her to extend the filing deadline and grant the exemption.
    44  Such request shall contain  an  explanation  of  why  the  deadline  was
    45  missed,  and  shall  be accompanied by a renewal application, reflecting
    46  the facts and circumstances as they existed on the taxable status  date.
    47  The  assessor  may extend the filing deadline and grant the exemption if
    48  he or she is satisfied that (i) good cause existed for  the  failure  to
    49  file  the  renewal application by the taxable status date, and that (ii)
    50  the applicant is otherwise entitled to the exemption. The assessor shall
    51  mail notice of his or her determination to the owner.  If  the  determi-
    52  nation  states  that  the  assessor has granted the exemption, he or she
    53  shall thereupon be authorized and directed  to  correct  the  assessment

        S. 6409--C                         13                         A. 9009--C
 
     1  roll  accordingly,  or,  if another person has custody or control of the
     2  assessment  roll,  to  direct  that  person  to  make  the   appropriate
     3  corrections.  If the correction is not made before taxes are levied, the
     4  failure to take the exemption into account in the computation of the tax
     5  shall  be deemed a "clerical error" for purposes of title three of arti-
     6  cle five of this chapter, and shall be corrected accordingly.
     7    § 3. This act shall take effect on the sixtieth  day  after  it  shall
     8  have become a law.
 
     9                                   PART E
 
    10    Section  1.  Section  606  of  the  tax law is amended by adding a new
    11  subsection (eee) to read as follows:
    12    (eee) School tax reduction credit for residents of a city with a popu-
    13  lation over one million. (1) For taxable years beginning after two thou-
    14  sand fifteen, a school tax reduction credit shall be allowed to a  resi-
    15  dent  individual  of  the  state  who  is  a  resident  of a city with a
    16  population over one million, as provided  below.  The  credit  shall  be
    17  allowed  against  the  taxes  authorized  by this article reduced by the
    18  credits permitted by this article. If the credit exceeds the tax  as  so
    19  reduced,  the  excess  shall  be  treated as an overpayment of tax to be
    20  credited or refunded in accordance with the provisions  of  section  six
    21  hundred  eighty-six  of this article, provided however, that no interest
    22  will be paid thereon. For purposes of this subsection, no  credit  shall
    23  be  granted  to  an  individual  with  respect to whom a deduction under
    24  subsection (c) of section one hundred fifty-one of the internal  revenue
    25  code is allowable to another taxpayer for the taxable year.
    26    (2)  The amount of the credit under this paragraph shall be determined
    27  based upon the taxpayer's income as  defined  in  subparagraph  (ii)  of
    28  paragraph (b) of subdivision four of section four hundred twenty-five of
    29  the  real  property  tax  law.  For  the purposes of this paragraph, any
    30  taxpayer under subparagraphs (A) and (B) of this paragraph  with  income
    31  of  more  than  two  hundred  fifty thousand dollars shall not receive a
    32  credit.
    33    (A) Married individuals filing joint returns and surviving spouses. In
    34  the case of married individuals who make a single return jointly and  of
    35  a surviving spouse, the credit shall be one hundred twenty-five dollars.
    36    (B)  All  others.  In the case of an unmarried individual, a head of a
    37  household or a married individual filing a separate return,  the  credit
    38  shall be sixty-two dollars and fifty cents.
    39    (3) Part-year residents. If a taxpayer changes status during the taxa-
    40  ble  year from resident to nonresident, or from nonresident to resident,
    41  the school tax reduction credit authorized by this subsection  shall  be
    42  prorated according to the number of months in the period of residence.
    43    §  2.  Paragraphs 1 and 2 of subsection (e) of section 1310 of the tax
    44  law, paragraph 1 as amended by section 3 of part A of chapter 56 of  the
    45  laws  of  1998, paragraph 2 as amended by section 1 of part R of chapter
    46  57 of the laws of 2008 and subparagraphs (A) and (B) of paragraph  2  as
    47  amended  by  section  4 of part M of chapter 57 of the laws of 2009, are
    48  amended to read as follows:
    49    (1) For taxable years beginning after nineteen  hundred  ninety-seven,
    50  and  ending  before  two  thousand sixteen, a state school tax reduction
    51  credit shall be allowed as provided in the following tables. The  credit
    52  shall be allowed against the taxes authorized by this article reduced by
    53  the  credits permitted by this article. If the credit exceeds the tax as
    54  so reduced, the taxpayer may receive, and the comptroller, subject to  a

        S. 6409--C                         14                         A. 9009--C
 
     1  certificate  of  the  commissioner, shall pay as an overpayment, without
     2  interest, the amount of such excess. For purposes of this subsection, no
     3  credit shall be  granted  to  an  individual  with  respect  to  whom  a
     4  deduction  under  subsection (c) of section one hundred fifty-one of the
     5  internal revenue code is allowable to another taxpayer for  the  taxable
     6  year.
     7    (2)  The amount of the credit under this paragraph shall be determined
     8  based upon the taxpayer's income as  defined  in  subparagraph  (ii)  of
     9  paragraph (b) of subdivision four of section four hundred twenty-five of
    10  the  real  property  tax  law.  For  the purposes of this paragraph, any
    11  taxpayer under subparagraphs (A) and (B) of this paragraph  with  income
    12  of  more  than  two  hundred  fifty thousand dollars shall not receive a
    13  credit.
    14    Beginning in the two thousand ten tax year and each tax year thereaft-
    15  er through two thousand fifteen, the "more than two hundred fifty  thou-
    16  sand  dollar"  income  limitation  shall  be  adjusted  by  applying the
    17  inflation factor set forth herein, and rounding each result to the near-
    18  est multiple of one hundred dollars. The department shall establish  the
    19  income  limitation  to  be  associated  with each subsequent tax year by
    20  applying the inflation factor set  forth  herein  to  the  figures  that
    21  define  the  income limitation that were applicable to the preceding tax
    22  year, as determined  pursuant  to  this  [subdivision]  subsection,  and
    23  rounding  each  result  to  the nearest multiple of one hundred dollars.
    24  Such determination shall be made no later than March first, two thousand
    25  ten and each year thereafter.
    26    [For purposes of this  paragraph,  the  "inflation  factor"  shall  be
    27  determined  in  accordance  with the provisions set forth in subdivision
    28  fifteen of section one hundred seventy-eight of this chapter.]
    29    (A) Married individuals filing joint returns and surviving spouses. In
    30  the case of a husband and wife who make a single return jointly and of a
    31  surviving spouse:
    32       For taxable years beginning:       The credit shall be:
    33                 in 2001-2005                    $125
    34                 in 2006                         $230
    35                 in 2007-2008                    $290
    36                 in 2009 [and after]- 2015       $125
    37    (B) All others. In the case of an unmarried individual, a  head  of  a
    38  household or a married individual filing a separate return:
    39       For taxable years beginning:       The credit shall be:
    40                 in 2001-2005                    $62.50
    41                 in 2006                         $115
    42                 in 2007-2008                    $145
    43                 in 2009 [and after]- 2015       $62.50
    44    §  3.  Paragraphs  1 and 2 of subsection (c) of section 11-1706 of the
    45  administrative code of the city of New York, paragraph 1 as  amended  by
    46  section  6  of  part A of chapter 56 of the laws of 1998, paragraph 2 as
    47  amended by section 2 of part R of chapter 57 of the  laws  of  2008  and
    48  subparagraphs (A) and (B) of paragraph 2 as amended by section 5 of part
    49  M of chapter 57 of the laws of 2009, are amended to read as follows:
    50    (1)  For  taxable  years beginning after nineteen hundred ninety-seven
    51  and ending before two thousand sixteen, a  state  school  tax  reduction
    52  credit  shall be allowed as provided in the following tables. The credit
    53  shall be allowed against the taxes authorized by this article reduced by
    54  the credits permitted by this article. If the credit exceeds the tax  as
    55  so  reduced, the taxpayer may receive, and the comptroller, subject to a
    56  certificate of the commissioner, shall pay as  an  overpayment,  without

        S. 6409--C                         15                         A. 9009--C

     1  interest,  the amount of such excess. For purposes of this [subdivision]
     2  subsection, no credit shall be granted to an individual with respect  to
     3  whom  a  deduction under subsection (c) of section one hundred fifty-one
     4  of  the  internal  revenue code is allowable to another taxpayer for the
     5  taxable year.
     6    (2) The amount of the credit under this paragraph shall be  determined
     7  based  upon  the  taxpayer's  income  as defined in subparagraph (ii) of
     8  paragraph (b) of subdivision four of section four hundred twenty-five of
     9  the real property tax law. For purposes of this paragraph, any  taxpayer
    10  under  subparagraphs  (A)  and (B) of this paragraph with income of more
    11  than two hundred fifty thousand dollars shall not receive a credit.
    12    Beginning in the two thousand ten tax year and each tax year thereaft-
    13  er through two thousand fifteen, the "more than two hundred fifty  thou-
    14  sand  dollar"  income  limitation  shall  be  adjusted  by  applying the
    15  inflation factor set forth herein, and rounding each result to the near-
    16  est multiple of one hundred dollars. The department shall establish  the
    17  income  limitation  to  be  associated  with each subsequent tax year by
    18  applying the inflation factor set  forth  herein  to  the  figures  that
    19  define  the  income limitation that were applicable to the preceding tax
    20  year, as determined  pursuant  to  this  [subdivision]  subsection,  and
    21  rounding  each  result  to  the nearest multiple of one hundred dollars.
    22  Such determination shall be made no later than March first, two thousand
    23  ten and each year thereafter.
    24    [For purposes of this  paragraph,  the  "inflation  factor"  shall  be
    25  determined  in  accordance  with the provisions set forth in subdivision
    26  fifteen of section one hundred seventy-eight of the tax law.]
    27    (A) Married individuals filing joint returns and surviving spouses. In
    28  the case of a husband and wife who make a single return jointly and of a
    29  surviving spouse:
    30       For taxable years beginning:       The credit shall be:
    31                 in 2001-2005                    $125
    32                 in 2006                         $230
    33                 in 2007-2008                    $290
    34                 in 2009 [and after]- 2015       $125
    35    (B) All others. In the case of an unmarried individual, a  head  of  a
    36  household or a married individual filing a separate return:
    37       For taxable years beginning:       The credit shall be:
    38                 in 2001-2005                    $62.50
    39                 in 2006                         $115
    40                 in 2007-2008                    $145
    41                 in 2009 [and after]- 2015       $62.50
    42    § 4. This act shall take effect immediately and shall apply to taxable
    43  years beginning on or after January 1, 2016.
 
    44                                   PART F
 
    45    Section  1.  Section  425  of  the real property tax law is amended by
    46  adding a new subdivision 16 to read as follows:
    47    (16) Notwithstanding any provision of law to the  contrary,  when  the
    48  commissioner  finds  that  a  property  owner  was eligible for the STAR
    49  exemption authorized by this section on  an  assessment  roll,  but  the
    50  exemption  was not taken into account in the calculation of the property
    51  owner's school tax bill due to an administrative error, and the property
    52  owner or his or her agent paid an excessive amount of  school  taxes  on
    53  the  property  as  a result, the commissioner of taxation and finance is
    54  authorized to remit directly to the property owner the tax savings  that

        S. 6409--C                         16                         A. 9009--C
 
     1  the  STAR  exemption  would  have yielded if the STAR exemption had been
     2  taken into account in the calculation  of  that  taxpayer's  school  tax
     3  bill.  The  amounts  payable  under  this section shall be paid from the
     4  account established for the payment of STAR benefits to late registrants
     5  pursuant  to subparagraph (iii) of paragraph (a) of subdivision fourteen
     6  of this section. Where such a payment has been made, neither the proper-
     7  ty owner nor his or her agent shall be  entitled  to  a  refund  of  the
     8  excessive  amount  of school taxes paid on account of the administrative
     9  error.
    10    § 2. This act shall take effect immediately.
 
    11                                   PART G
 
    12    Section 1. Intentionally omitted.
    13    § 2. Intentionally omitted.
    14    § 3. Intentionally omitted.
    15    § 4. Intentionally omitted.
    16    § 5. Section 23 of part U of chapter 61 of the laws of 2011,  amending
    17  the real property tax law and other laws relating to establishing stand-
    18  ards  for electronic tax administration, as amended by section 1 of part
    19  H of chapter 59 of the laws of 2013, is amended to read as follows:
    20    § 23. This act shall take effect immediately; provided, however, that:
    21    (a) the amendments to section 29 of the tax law made by section  thir-
    22  teen  of  this  act shall apply to tax documents filed or required to be
    23  filed on or after the sixtieth day  after  which  this  act  shall  have
    24  become a law and shall expire and be deemed repealed December 31, [2016]
    25  2019, provided however that the amendments to paragraph 4 of subdivision
    26  (a)  of  section 29 of the tax law and paragraph 2 of subdivision (e) of
    27  section 29 of the tax law made by section  thirteen  of  this  act  with
    28  regard  to individual taxpayers shall take effect September 15, 2011 but
    29  only if the commissioner of taxation and finance  has  reported  in  the
    30  report  required  by section seventeen-b of this act that the percentage
    31  of individual taxpayers electronically  filing  their  2010  income  tax
    32  returns is less than eighty-five percent; provided that the commissioner
    33  of  taxation  and  finance  shall  notify  the legislative bill drafting
    34  commission of the date of the issuance of such report in order that  the
    35  commission  may  maintain  an accurate and timely effective data base of
    36  the official text of the laws of the state of New York in furtherance of
    37  effectuating the provisions of section 44 of  the  legislative  law  and
    38  section 70-b of the public officers law;
    39    (b)  sections  fourteen,  fifteen,  sixteen  and seventeen of this act
    40  shall take effect September 15, 2011 but only  if  the  commissioner  of
    41  taxation  and  finance  has  reported  in the report required by section
    42  seventeen-b of this act that  the  percentage  of  individual  taxpayers
    43  electronically  filing their 2010 income tax returns is less than eight-
    44  y-five percent;
    45    (c) sections fourteen-a and fifteen-a of this act  shall  take  effect
    46  September  15,  2011 and expire and be deemed repealed December 31, 2012
    47  but shall take effect only if the commissioner of taxation  and  finance
    48  has  reported  in the report required by section seventeen-b of this act
    49  that the percentage of individual taxpayers electronically filing  their
    50  2010 income tax returns is eighty-five percent or greater;
    51    (d)  sections fourteen-b, fifteen-b, sixteen-a and seventeen-a of this
    52  act shall take effect January 1, [2017] 2020 but only if the commission-
    53  er of taxation and finance  has  reported  in  the  report  required  by
    54  section  seventeen-b  of  this  act  that  the  percentage of individual

        S. 6409--C                         17                         A. 9009--C
 
     1  taxpayers electronically filing their 2010 income tax  returns  is  less
     2  than eighty-five percent; and
     3    (e)  sections twenty-one and twenty-one-a of this act shall expire and
     4  be deemed repealed December 31, [2016] 2019.
     5    § 6. Intentionally omitted.
     6    § 7. Intentionally omitted.
     7    § 8. This act shall take effect immediately.
 
     8                                   PART H
 
     9    Section 1. Subdivision 4 of section 22 of the public housing  law,  as
    10  amended  by  section  2  of part P of chapter 59 of the laws of 2014, is
    11  amended to read as follows:
    12    4. Statewide limitation. The aggregate dollar amount of  credit  which
    13  the  commissioner  may  allocate  to eligible low-income buildings under
    14  this article shall be  [sixty-four]  seventy-two  million  dollars.  The
    15  limitation  provided  by  this subdivision applies only to allocation of
    16  the aggregate dollar amount of credit by the commissioner, and does  not
    17  apply to allowance to a taxpayer of the credit with respect to an eligi-
    18  ble low-income building for each year of the credit period.
    19    § 2. Subdivision 4 of section 22 of the public housing law, as amended
    20  by section one of this act, is amended to read as follows:
    21    4.  Statewide  limitation. The aggregate dollar amount of credit which
    22  the commissioner may allocate to  eligible  low-income  buildings  under
    23  this  article shall be [seventy-two] eighty million dollars. The limita-
    24  tion provided by this subdivision applies  only  to  allocation  of  the
    25  aggregate  dollar  amount  of  credit  by the commissioner, and does not
    26  apply to allowance to a taxpayer of the credit with respect to an eligi-
    27  ble low-income building for each year of the credit period.
    28    § 3. Subdivision 4 of section 22 of the public housing law as  amended
    29  by section two of this act is amended to read as follows:
    30    4.  Statewide  limitation. The aggregate dollar amount of credit which
    31  the commissioner may allocate to  eligible  low-income  buildings  under
    32  this article shall be [eighty] eighty-eight million dollars. The limita-
    33  tion  provided  by  this  subdivision  applies only to allocation of the
    34  aggregate dollar amount of credit by  the  commissioner,  and  does  not
    35  apply to allowance to a taxpayer of the credit with respect to an eligi-
    36  ble low-income building for each year of the credit period.
    37    § 4. Subdivision 4 of section 22 of the public housing law, as amended
    38  by section three of this act, is amended to read as follows:
    39    4.  Statewide  limitation. The aggregate dollar amount of credit which
    40  the commissioner may allocate to  eligible  low-income  buildings  under
    41  this  article  shall  be  [eighty-eight] ninety-six million dollars. The
    42  limitation provided by this subdivision applies only  to  allocation  of
    43  the  aggregate dollar amount of credit by the commissioner, and does not
    44  apply to allowance to a taxpayer of the credit with respect to an eligi-
    45  ble low-income building for each year of the credit period.
    46    § 5. Subdivision 4 of section 22 of the public housing law, as amended
    47  by section four of this act, is amended to read as follows:
    48    4. Statewide limitation. The aggregate dollar amount of  credit  which
    49  the  commissioner  may  allocate  to eligible low-income buildings under
    50  this article shall be [ninety-six] one hundred four million dollars. The
    51  limitation provided by this subdivision applies only  to  allocation  of
    52  the  aggregate dollar amount of credit by the commissioner, and does not
    53  apply to allowance to a taxpayer of the credit with respect to an eligi-
    54  ble low-income building for each year of the credit period.

        S. 6409--C                         18                         A. 9009--C
 
     1    § 6. This  act  shall  take  effect  immediately;  provided,  however,
     2  section  two  of this act shall take effect April 1, 2017; section three
     3  of this act shall take effect April 1, 2018; section four  of  this  act
     4  shall  take effect April 1, 2019 and section five of this act shall take
     5  effect April 1, 2020.

     6                                   PART I
 
     7    Section  1.  Paragraphs (a) and (b) of subdivision 29 of section 210-B
     8  of the tax law, as added by section 17 of part A of chapter  59  of  the
     9  laws of 2014, are amended to read as follows:
    10    (a) Allowance of credit. For taxable years beginning on or after Janu-
    11  ary  first,  two thousand fifteen and before January first, two thousand
    12  [seventeen] nineteen, a taxpayer  shall  be  allowed  a  credit,  to  be
    13  computed  as  provided  in  this subdivision, against the tax imposed by
    14  this article, for hiring and employing, for not less than one  year  and
    15  for not less than thirty-five hours each week, a qualified veteran with-
    16  in the state. The taxpayer may claim the credit in the year in which the
    17  qualified  veteran  completes one year of employment by the taxpayer. If
    18  the taxpayer claims the  credit  allowed  under  this  subdivision,  the
    19  taxpayer may not use the hiring of a qualified veteran that is the basis
    20  for  this  credit  in  the  basis of any other credit allowed under this
    21  article.
    22    (b) Qualified veteran. A qualified veteran is an individual:
    23    (1) who served on active duty in the United  States  army,  navy,  air
    24  force,  marine corps, coast guard or the reserves thereof, or who served
    25  in active military service of the United States as a member of the  army
    26  national  guard,  air  national  guard, New York guard or New York naval
    27  militia; who was released from  active  duty  by  general  or  honorable
    28  discharge after September eleventh, two thousand one;
    29    (2)  who  commences  employment  by the qualified taxpayer on or after
    30  January first, two thousand fourteen,  and  before  January  first,  two
    31  thousand [sixteen] eighteen; and
    32    (3)  who certifies by signed affidavit, under penalty of perjury, that
    33  he or she has not been employed for thirty-five or more hours during any
    34  week in the one hundred eighty day period immediately prior  to  his  or
    35  her employment by the taxpayer.
    36    §  2. Paragraphs 1 and 2 of subsection (a-2) of section 606 of the tax
    37  law, as added by section 3 of part AA of chapter 59 of the laws of 2013,
    38  are amended to read as follows:
    39    (1) Allowance of credit. For taxable years beginning on or after Janu-
    40  ary first, two thousand fifteen and before January first,  two  thousand
    41  [seventeen]  nineteen,  a  taxpayer  shall  be  allowed  a credit, to be
    42  computed as provided in this subsection, against the tax imposed by this
    43  article, for hiring and employing, for not less than one  year  and  for
    44  not  less  than  thirty-five hours each week, a qualified veteran within
    45  the state. The taxpayer may claim the credit in the year  in  which  the
    46  qualified  veteran  completes one year of employment by the taxpayer. If
    47  the taxpayer claims  the  credit  allowed  under  this  subsection,  the
    48  taxpayer may not use the hiring of a qualified veteran that is the basis
    49  for  this  credit  in  the  basis of any other credit allowed under this
    50  article.
    51    (2) Qualified veteran. A qualified veteran is an individual:
    52    (A) who served on active duty in the United  States  army,  navy,  air
    53  force,  marine corps, coast guard or the reserves thereof, or who served
    54  in active military service of the United States as a member of the  army

        S. 6409--C                         19                         A. 9009--C

     1  national  guard,  air  national  guard, New York guard or New York naval
     2  militia; who was released from  active  duty  by  general  or  honorable
     3  discharge after September eleventh, two thousand one;
     4    (B)  who  commences  employment  by the qualified taxpayer on or after
     5  January first, two thousand fourteen,  and  before  January  first,  two
     6  thousand [sixteen] eighteen; and
     7    (C)  who certifies by signed affidavit, under penalty of perjury, that
     8  he or she has not been employed for thirty-five or more hours during any
     9  week in the one hundred eighty day period immediately prior  to  his  or
    10  her employment by the taxpayer.
    11    §  3.  Paragraphs  1 and 2 of subdivision (g-1) of section 1511 of the
    12  tax law, as added by section 5 of part AA of chapter 59 of the  laws  of
    13  2013, are amended to read as follows:
    14    (1) Allowance of credit. For taxable years beginning on or after Janu-
    15  ary  first,  two thousand fifteen and before January first, two thousand
    16  [seventeen] nineteen, a taxpayer  shall  be  allowed  a  credit,  to  be
    17  computed  as  provided  in  this subdivision, against the tax imposed by
    18  this article, for hiring and employing, for not less than one  year  and
    19  for not less than thirty-five hours each week, a qualified veteran with-
    20  in the state. The taxpayer may claim the credit in the year in which the
    21  qualified  veteran  completes one year of employment by the taxpayer. If
    22  the taxpayer claims the  credit  allowed  under  this  subdivision,  the
    23  taxpayer may not use the hiring of a qualified veteran that is the basis
    24  for  this  credit  in  the  basis of any other credit allowed under this
    25  article.
    26    (2) Qualified veteran. A qualified veteran is an individual:
    27    (A) who served on active duty in the United  States  army,  navy,  air
    28  force,  marine corps, coast guard or the reserves thereof, or who served
    29  in active military service of the United States as a member of the  army
    30  national  guard,  air  national  guard, New York guard or New York naval
    31  militia; who was released from  active  duty  by  general  or  honorable
    32  discharge after September eleventh, two thousand one;
    33    (B)  who  commences  employment  by the qualified taxpayer on or after
    34  January first, two thousand fourteen,  and  before  January  first,  two
    35  thousand [sixteen] eighteen; and
    36    (C)  who certifies by signed affidavit, under penalty of perjury, that
    37  he or she has not been employed for thirty-five or more hours during any
    38  week in the one hundred eighty day period immediately prior  to  his  or
    39  her employment by the taxpayer.
    40    § 4. This act shall take effect immediately.
 
    41                                   PART J
 
    42    Section  1.  Paragraph  1  of subdivision (a) of section 28 of the tax
    43  law, as amended by section 1 of part O of chapter  59  of  the  laws  of
    44  2014, is amended to read as follows:
    45    (1)  A taxpayer which is a qualified commercial production company, or
    46  which is a sole proprietor of a qualified commercial production company,
    47  and which is subject to tax under article nine-A or twenty-two  of  this
    48  chapter,  shall  be  allowed  a credit against such tax, pursuant to the
    49  provisions referenced in subdivision (c) of this section, to be computed
    50  as provided in this section. Provided, however, to be eligible for  such
    51  credit, at least seventy-five percent of the production costs (excluding
    52  post  production  costs)  paid or incurred directly and predominantly in
    53  the actual filming or recording of  the  qualified  commercial  must  be
    54  costs  incurred  in  New  York state. The tax credit allowed pursuant to

        S. 6409--C                         20                         A. 9009--C
 
     1  this section shall apply  to  taxable  years  beginning  before  January
     2  first, two thousand [seventeen] nineteen.
     3    §  2. Paragraph (c) of subdivision 23 of section 210-B of the tax law,
     4  as added by section 17 of part A of chapter 59 of the laws of  2014,  is
     5  amended to read as follows:
     6    (c)  Expiration  of  credit. The credit allowed under this subdivision
     7  shall not be applicable to taxable years beginning on or after [December
     8  thirty-first] January first, two thousand [seventeen] nineteen.
     9    § 3. Paragraph 1 of subsection (jj) of section 606 of the tax law,  as
    10  amended  by  section  4  of part O of chapter 59 of the laws of 2014, is
    11  amended to read as follows:
    12    (1) Allowance of credit. A taxpayer that is eligible pursuant  to  the
    13  provisions  of  section  twenty-eight of this chapter shall be allowed a
    14  credit to be computed as  provided  in  such  section  against  the  tax
    15  imposed by this article. The tax credit allowed pursuant to this section
    16  shall  apply  to taxable years beginning before January first, two thou-
    17  sand [seventeen] nineteen.
    18    § 4. This act shall take effect immediately.
 
    19                                   PART K
 
    20    Section 1. Section 5 of chapter 604 of the laws of 2011, amending  the
    21  tax  law relating to the credit for companies who provide transportation
    22  to people with disabilities, is amended to read as follows:
    23    § 5. This act shall take effect immediately and shall remain in effect
    24  until December 31, 2016 when upon such date it shall be deemed repealed;
    25  provided that this act shall be deemed to have been in  full  force  and
    26  effect  on December 31, 2010; [and] provided further that this act shall
    27  apply to all tax years commencing on  or  after  January  1,  2011;  and
    28  provided  further  that sections one and two of this act shall remain in
    29  effect until December 31, 2022 when upon such date such  sections  shall
    30  be deemed repealed.
    31    §  2. Paragraph (c) of subdivision 38 of section 210-B of the tax law,
    32  as added by section 17 of part A of chapter 59 of the laws of  2014,  is
    33  amended to read as follows:
    34    (c)  Application of credit. In no event shall the credit allowed under
    35  this subdivision for any taxable year reduce the tax due for  such  year
    36  to  less  than the amount prescribed in paragraph (d) of subdivision one
    37  of section two hundred ten of this article. However, if  the  amount  of
    38  credit  allowed  under this subdivision for any taxable year reduces the
    39  tax to such amount or if the taxpayer otherwise pays tax  based  on  the
    40  fixed dollar minimum amount, any amount of credit thus not deductible in
    41  such  taxable year shall be carried over to the following year or years,
    42  and may be deducted from the taxpayer's tax for such year or years.  The
    43  tax credit allowed pursuant to this subdivision shall not apply to taxa-
    44  ble years beginning on or after  January  first,  two  thousand  twenty-
    45  three.
    46    § 3. This act shall take effect immediately.
 
    47                                   PART L
 
    48    Section  1.  Section  2  of  part I of chapter 58 of the laws of 2006,
    49  relating to providing an enhanced earned income tax credit,  as  amended
    50  by  section 1 of part G of chapter 59 of the laws of 2014, is amended to
    51  read as follows:

        S. 6409--C                         21                         A. 9009--C
 
     1    § 2. This act shall take effect immediately and shall apply to taxable
     2  years beginning on or after January  1,  2006  [and  before  January  1,
     3  2017].
     4    § 2. This act shall take effect immediately.
 
     5                                   PART M
 
     6    Section  1.  Section  12  of part N of chapter 61 of the laws of 2005,
     7  amending the tax law relating to certain transactions and related infor-
     8  mation and relating to the voluntary compliance initiative,  as  amended
     9  by  section 1 of part B of chapter 61 of the laws of 2011, is amended to
    10  read as follows:
    11    § 12. This act shall take effect immediately; provided, however,  that
    12  (i)  section  one  of  this act shall apply to all disclosure statements
    13  described in paragraph 1 of subdivision (a) of section  25  of  the  tax
    14  law, as added by section one of this act, that were required to be filed
    15  with  the  internal  revenue service at any time with respect to "listed
    16  transactions" as described in such paragraph 1, and shall apply  to  all
    17  disclosure  statements  described  in  paragraph 1 of subdivision (a) of
    18  section 25 of the tax law, as added by section one  of  this  act,  that
    19  were required to be filed with the internal revenue service with respect
    20  to  "reportable  transactions"  as  described in such paragraph 1, other
    21  than "listed transactions", in which a taxpayer participated during  any
    22  taxable year for which the statute of limitations for assessment has not
    23  expired  as  of  the date this act shall take effect, and shall apply to
    24  returns or statements described in such paragraph 1 required to be filed
    25  by taxpayers (or persons  as  described  in  such  paragraph)  with  the
    26  commissioner  of taxation and finance on or after the sixtieth day after
    27  this act shall have become a law; and
    28    (ii) sections two through four and seven  through  nine  of  this  act
    29  shall apply to any tax liability for which the statute of limitations on
    30  assessment  has  not  expired as of the date this act shall take effect;
    31  and
    32    (iii) provided, further, that  the  provisions  of  this  act,  except
    33  section  five  of  this act, shall expire and be deemed repealed July 1,
    34  [2015] 2019; provided, that, such expiration and repeal shall not affect
    35  any requirement imposed pursuant to this act.
    36    § 2. This act shall take effect immediately and  shall  be  deemed  to
    37  have  been in full force and effect on and after July 1, 2015; provided,
    38  however that notwithstanding the provisions of article 5 of the  general
    39  construction  law,  the  provisions  of  section  25,  paragraph  11  of
    40  subsection (c) of section 683, subsections (p), (p-1),  (x),  (y),  (z),
    41  (aa)  and (bb) of section 685, paragraph 11 of subsection (c) of section
    42  1083, subsections (k), (k-1), (p), (q), (r), (s) and (t) of section 1085
    43  of the tax law, and section 11 of Part N of chapter 61 of  the  laws  of
    44  2005,  are hereby revived and shall continue in full force and effect as
    45  such provisions existed on July 1, 2015.
 
    46                                   PART N
 
    47    Section 1. Paragraph (a) of subdivision 25 of section 210-B of the tax
    48  law, as added by section 17 of part A of chapter 59 of the laws of 2014,
    49  is amended to read as follows:
    50    (a) General. A taxpayer shall be allowed  a  credit  against  the  tax
    51  imposed  by  this  article.  Such  credit, to be computed as hereinafter
    52  provided, shall be allowed for bioheat, used for space  heating  or  hot

        S. 6409--C                         22                         A. 9009--C
 
     1  water  production  for  residential purposes within this state purchased
     2  before January first, two thousand [seventeen] twenty. Such credit shall
     3  be $0.01 per percent of biodiesel per gallon of bioheat, not  to  exceed
     4  twenty  cents per gallon, purchased by such taxpayer. Provided, however,
     5  that on or after January first,  two  thousand  seventeen,  this  credit
     6  shall  not  apply to bioheat that is less than six percent biodiesel per
     7  gallon of bioheat.
     8    § 2. Paragraph 1 of subsection (mm) of section 606 of the tax law,  as
     9  amended  by  chapter  193  of  the  laws  of 2012, is amended to read as
    10  follows:
    11    (1) A taxpayer shall be allowed a credit against the  tax  imposed  by
    12  this article. Such credit, to be computed as hereinafter provided, shall
    13  be  allowed  for bioheat, used for space heating or hot water production
    14  for residential purposes within this state and  purchased  on  or  after
    15  July  first,  two thousand six and before July first, two thousand seven
    16  and on or after January first, two thousand  eight  and  before  January
    17  first,  two  thousand [seventeen] twenty. Such credit shall be $0.01 per
    18  percent of biodiesel per gallon of bioheat, not to exceed  twenty  cents
    19  per  gallon,  purchased  by such taxpayer. Provided, however, that on or
    20  after January first, two thousand seventeen, this credit shall not apply
    21  to bioheat that is  less  than  six  percent  biodiesel  per  gallon  of
    22  bioheat.
    23    § 3. This act shall take effect immediately.
 
    24                                   PART O
 
    25    Section  1. Section 359 of the economic development law, as amended by
    26  section 3 of part C of chapter 68 of the laws of  2013,  is  amended  to
    27  read as follows:
    28    §  359.  Cap  on tax credit. The total amount of tax credits listed on
    29  certificates of tax credit issued by the commissioner  for  any  taxable
    30  year  may not exceed the limitations set forth in this section. One-half
    31  of any amount of tax credits not awarded for a particular  taxable  year
    32  in  years  two  thousand  eleven through two thousand twenty-four may be
    33  used by the commissioner to award tax credits in another taxable year.
 
    34  Credit components in the aggregate           With respect to taxable
    35  shall not exceed:                            years beginning in:
 
    36            $ 50 million                               2011
    37            $ 100 million                              2012
    38            $ 150 million                              2013
    39            $ 200 million                              2014
    40            $ 250 million                              2015
    41            $ [200] 183 million                        2016
    42            $ [200] 183 million                        2017
    43            $ [200] 183 million                        2018
    44            $ [200] 183 million                        2019
    45            $ [200] 183 million                        2020
    46            $ [200] 183 million                        2021
    47            $ [150] 133 million                        2022
    48            $ [100] 83 million                         2023
    49            $ [50] 36 million                          2024
 
    50    Twenty-five percent of tax credits shall be  allocated  to  businesses
    51  accepted  into  the  program  under  subdivision  four  of section three

        S. 6409--C                         23                         A. 9009--C
 
     1  hundred fifty-three of this article  and  seventy-five  percent  of  tax
     2  credits shall be allocated to businesses accepted into the program under
     3  subdivision three of section three hundred fifty-three of this article.
     4    Provided,  however,  if by September thirtieth of a calendar year, the
     5  department has not allocated the full amount  of  credits  available  in
     6  that  year  to  either:  (i)  businesses accepted into the program under
     7  subdivision four of section three hundred fifty-three of this article or
     8  (ii) businesses accepted into the program  under  subdivision  three  of
     9  section  three hundred fifty-three of this article, the commissioner may
    10  allocate any remaining tax credits to businesses  referenced  in  [para-
    11  graphs (i) and (ii) of this section] this paragraph as needed; provided,
    12  however, that under no circumstances may the aggregate statutory cap for
    13  all  program  years  be  exceeded.  One hundred percent of the unawarded
    14  amounts remaining at the end of two thousand twenty-four  may  be  allo-
    15  cated  in subsequent years, notwithstanding the fifty percent limitation
    16  on any amounts of tax credits not awarded in taxable years two  thousand
    17  eleven through two thousand twenty-four. Provided, however, no tax cred-
    18  its  may  be  allowed  for  taxable  years beginning on or after January
    19  first, two thousand twenty-seven.
    20    § 2. Subdivision 5 of section 354 of the economic development law,  as
    21  amended  by  section  2  of part C of chapter 68 of the laws of 2013, is
    22  amended to read as follows:
    23    5. A participant may claim tax benefits commencing in the first  taxa-
    24  ble  year  that  the  business  enterprise receives a certificate of tax
    25  credit or the first taxable year listed on its preliminary  schedule  of
    26  benefits,  whichever is later. A participant may claim such benefits for
    27  the next nine consecutive taxable years, provided that  the  participant
    28  demonstrates  to  the department that it continues to satisfy the eligi-
    29  bility criteria specified in section three hundred fifty-three  of  this
    30  article  and  subdivision  two  of this section in each of those taxable
    31  years, and provided that no tax credits may be allowed for taxable years
    32  beginning on or after January first, two thousand twenty-seven.  If,  in
    33  any given year, a participant who has satisfied the eligibility criteria
    34  specified  in section three hundred fifty-three of this article realizes
    35  job creation less than the estimated amount, the credit shall be reduced
    36  by the proportion of  actual  job  creation  to  the  estimated  amount,
    37  provided  the  proportion  is  at least seventy-five percent of the jobs
    38  estimated.
    39    § 3. Subdivision (b) of section 31 of the tax law, as added by section
    40  7 of part G of chapter 61 of the laws of 2011, is  amended  to  read  as
    41  follows:
    42    (b) To be eligible for the excelsior jobs program credit, the taxpayer
    43  shall  have  been issued a "certificate of tax credit" by the department
    44  of economic development pursuant to subdivision four  of  section  three
    45  hundred  fifty-four  of  the economic development law, which certificate
    46  shall set forth the amount of each credit component that may be  claimed
    47  for  the  taxable year. A taxpayer may claim such credit for ten consec-
    48  utive taxable years commencing  in  the  first  taxable  year  that  the
    49  taxpayer  receives a certificate of tax credit or the first taxable year
    50  listed on its preliminary schedule  of  benefits,  whichever  is  later,
    51  provided  that no tax credits may be allowed for taxable years beginning
    52  on or after January first, two thousand twenty-seven. The taxpayer shall
    53  be allowed to claim only the amount listed on  the  certificate  of  tax
    54  credit  for  that taxable year. Such certificate must be attached to the
    55  taxpayer's return. No cost or expense paid or incurred by  the  taxpayer
    56  shall  be  the  basis  for more than one component of this credit or any

        S. 6409--C                         24                         A. 9009--C
 
     1  other tax credit, except as provided in section three hundred fifty-five
     2  of the economic development law.
     3    § 4. This act shall take effect immediately.
 
     4                                   PART P
 
     5    Section  1.  Subdivision (c) of section 24 of the tax law, as added by
     6  section 1 of part P of chapter 60 of the laws of  2004,  is  amended  to
     7  read as follows:
     8    (c)  Cross-references.  For  application of the credit provided for in
     9  this section, see the following provisions of this chapter:
    10    (1) article 9-A: section [210] 210-B: subdivision [36] 20.
    11    (2) article 22: section 606: subsection (gg).
    12    § 1-a. Paragraph 4 of subdivision (e) of section 24 of the tax law, as
    13  amended by section 3 of part B of chapter 59 of the  laws  of  2013,  is
    14  amended to read as follows:
    15    (4) Additional pool 2 - The aggregate amount of tax credits allowed in
    16  subdivision (a) of this section shall be increased by an additional four
    17  hundred twenty million dollars in each year starting in two thousand ten
    18  through two thousand nineteen provided however, seven million dollars of
    19  the  annual allocation shall be available for the empire state film post
    20  production credit pursuant to section thirty-one of this article in  two
    21  thousand  thirteen  and  two  thousand  fourteen and twenty-five million
    22  dollars of the annual allocation shall be available for the empire state
    23  film post production credit pursuant to section thirty-one of this arti-
    24  cle in each year starting in two thousand fifteen through  two  thousand
    25  nineteen.  This  amount  shall be allocated by the governor's office for
    26  motion picture and television development among taxpayers in  accordance
    27  with  subdivision  (a)  of this section. If the commissioner of economic
    28  development determines that the aggregate amount of tax  credits  avail-
    29  able  from  additional  pool  2 for the empire state film production tax
    30  credit have been previously allocated, and determines that  the  pending
    31  applications  from  eligible  applicants  for the empire state film post
    32  production tax credit pursuant to section thirty-one of this article  is
    33  insufficient  to  utilize  the  balance of unallocated empire state film
    34  post production tax credits from such pool, the  remainder,  after  such
    35  pending  applications  are considered, shall be made available for allo-
    36  cation in the empire state film tax credit  pursuant  to  this  section,
    37  subdivision  [thirty-six]  twenty of section two hundred [ten] ten-B and
    38  subsection (gg) of section six hundred six of this chapter. Also, if the
    39  commissioner of  economic  development  determines  that  the  aggregate
    40  amount  of  tax  credits available from additional pool 2 for the empire
    41  state film post production tax credit have  been  previously  allocated,
    42  and  determines  that  the pending applications from eligible applicants
    43  for the empire state film production tax credit pursuant to this section
    44  is insufficient to utilize the balance of  unallocated  film  production
    45  tax  credits  from  such  pool, then all or part of the remainder, after
    46  such pending applications are considered, shall be  made  available  for
    47  allocation  for the empire state film post production credit pursuant to
    48  this section, subdivision [forty-one] thirty-two of section two  hundred
    49  [ten]  ten-B  and  subsection  [(gg)] (qq) of section six hundred six of
    50  this chapter. The governor's office for motion  picture  and  television
    51  development  must  notify taxpayers of their allocation year and include
    52  the allocation year on the certificate of tax credit. Taxpayers eligible
    53  to claim a credit must report the  allocation  year  directly  on  their
    54  empire  state  film production credit tax form for each year a credit is

        S. 6409--C                         25                         A. 9009--C
 
     1  claimed and include a copy of the certificate with their tax return.  In
     2  the case of a qualified film that receives funds from additional pool 2,
     3  no empire state film production credit shall be claimed before the later
     4  of the taxable year the production of the qualified film is complete, or
     5  the taxable year immediately following the allocation year for which the
     6  film  has  been  allocated  credit  by  the governor's office for motion
     7  picture and television development.
     8    § 2. Subdivision (a) and paragraphs 2, 4, and 5 of subdivision (e)  of
     9  section  38  of the tax law, as added by section 1 of part EE of chapter
    10  59 of the laws of 2013, are amended to read as follows:
    11    (a) A taxpayer that is an eligible employer or an owner of an eligible
    12  employer as defined in subdivision (b) of this section shall be eligible
    13  for a credit against the tax imposed under article nine,  nine-A,  twen-
    14  ty-two,  [thirty-two]  or  thirty-three of this article, pursuant to the
    15  provisions referenced in subdivision (e) of this section.
    16    (2) Article 9-A: Section [210] 210-B, subdivision [46] 40.
    17    (4) [Article 32: Section 1456, subsection (z).
    18    (5)] Article 33: Section 1511, subdivision (cc).
    19    § 3. Paragraph (e) of subdivision 1 of section 209 of the tax law,  as
    20  added  by  section  5  of  part  A of chapter 59 of the laws of 2014, is
    21  amended to read as follows:
    22    (e) At the end of each year, the commissioner shall review the cumula-
    23  tive percentage change in the consumer  price  index.  The  commissioner
    24  shall adjust the receipt thresholds set forth in this subdivision if the
    25  consumer  price  index  has changed by ten percent or more since January
    26  first, two thousand fifteen, or since the date that the thresholds  were
    27  last  adjusted  under this subdivision. The thresholds shall be adjusted
    28  to reflect that cumulative  percentage  change  in  the  consumer  price
    29  index. The adjusted thresholds shall be rounded to the nearest one thou-
    30  sand  dollars.  As  used in this paragraph, "consumer price index" means
    31  the consumer price index  for  all  urban  consumers  (CPI-U)  available
    32  [form]  from the bureau of labor statistics of the United States depart-
    33  ment of labor. Any adjustment shall apply  to  tax  periods  that  begin
    34  after the adjustment is made.
    35    §  4.  The  opening  paragraph  of  paragraph  (a) of subdivision 5 of
    36  section 210-A of the tax law, as amended by section  23  of  part  T  of
    37  chapter 59 of the laws of 2015, is amended to read as follows:
    38    A  financial instrument is a "nonqualified financial instrument" if it
    39  is not a qualified financial instrument. A qualified  financial  instru-
    40  ment  means a financial instrument that is of a type described in any of
    41  clauses (A), (B), (C), (D), (G), (H) or (I) of subparagraph two of  this
    42  paragraph  and that has been marked to market in the taxable year by the
    43  taxpayer under section 475 or section 1256 of the internal revenue code.
    44  Further, if the taxpayer has in the taxable  year  marked  to  market  a
    45  financial  instrument  of  the type described in any of the clauses (A),
    46  (B), (C), (D), (G), (H) or (I) of subparagraph two  of  this  paragraph,
    47  then  any  financial  instrument within that type described in the above
    48  specified clause or clauses that has not been marked to  market  by  the
    49  taxpayer  under section 475 or section 1256 of the internal revenue code
    50  is a qualified financial instrument in the taxable year. Notwithstanding
    51  the two preceding sentences, (i) a loan secured by real  property  shall
    52  not be a qualified financial instrument, (ii) if the only loans that are
    53  marked  to  market  by the taxpayer under section 475 or section 1256 of
    54  the internal revenue code are loans secured by real  property,  then  no
    55  loans  shall  be qualified financial instruments, [and] (iii) stock that
    56  is investment capital as defined in paragraph (a) of subdivision five of

        S. 6409--C                         26                         A. 9009--C
 
     1  section two hundred eight of this  article  shall  not  be  a  qualified
     2  financial  instrument, and (iv) stock that generates other exempt income
     3  as defined in subdivision six-a of section two  hundred  eight  of  this
     4  article  and  that  is not marked to market under section 475 or section
     5  1256 of the internal revenue  code  shall  not  constitute  a  qualified
     6  financial  instrument with respect to the income from that stock that is
     7  described in such subdivision six-a.  If a corporation is included in  a
     8  combined  report, the definition of qualified financial instrument shall
     9  be determined on a combined basis.
    10    § 5. Paragraph (c) of subdivision 7 of section 210-B of the  tax  law,
    11  as  added  by section 17 of part A of chapter 59 of the laws of 2014, is
    12  amended to read as follows:
    13    (c) Average number of individuals employed full-time. For the purposes
    14  of this subdivision, average number of  individuals  employed  full-time
    15  shall  be  computed by adding the number of such individuals employed by
    16  the taxpayer at the end of each quarter  during  each  taxable  year  or
    17  other  applicable  period and dividing the sum so obtained by the number
    18  of such quarters occurring within such taxable year or other  applicable
    19  period; provided however, except that in computing base year employment,
    20  there  shall  be  excluded therefrom any employee with respect to whom a
    21  credit provided for under subdivision [six of this section is]  nineteen
    22  of  section  two hundred ten of this article, as such subdivision was in
    23  effect on December thirty-first, two thousand fourteen, was claimed  for
    24  the taxable year.
    25    §  6.  Paragraph (a) of subdivision 9 of section 210-B of the tax law,
    26  as added by section 17 of part A of chapter 59 of the laws of  2014,  is
    27  amended to read as follows:
    28    (a) Application of credit. A taxpayer shall be allowed a credit, to be
    29  credited against the tax imposed by this article, equal to the amount of
    30  the  special  additional  mortgage  recording  tax  paid by the taxpayer
    31  pursuant to the provisions of subdivision one-a of section  two  hundred
    32  fifty-three of this chapter [or] on mortgages recorded. Provided, howev-
    33  er,  no credit shall be allowed with respect to a mortgage of real prop-
    34  erty principally improved or to be improved by one  or  more  structures
    35  containing  in  the  aggregate  not  more  than six residential dwelling
    36  units, each dwelling unit having its own  separate  cooking  facilities,
    37  where  the  real  property  is  located  in  one or more of the counties
    38  comprising  the  metropolitan  commuter  transportation  area.  Provided
    39  further,  however, no credit shall be allowed with respect to a mortgage
    40  of real property principally improved or to be improved by one  or  more
    41  structures  containing  in  the  aggregate not more than six residential
    42  dwelling units, each dwelling  unit  having  its  own  separate  cooking
    43  facilities, where the real property is located in the county of Erie.
    44    §  7.  Subdivision  45  of  section  210-B of the tax law, as added by
    45  section 17 of part A of chapter 59 of the laws of 2014,  is  amended  to
    46  read as follows:
    47    45. Order of credits. [(a)] Credits allowable under this article which
    48  cannot  be  carried  over and which are not refundable shall be deducted
    49  first. [The credit allowable under subdivision six of this section shall
    50  be deducted immediately after the deduction  of  all  credits  allowable
    51  under  this  article  which  cannot  be  carried  over and which are not
    52  refundable, whether or not a portion  of  such  credit  is  refundable.]
    53  Credits  allowable  under  this  article  which can be carried over, and
    54  carryovers of such credits, shall be deducted next [after the  deduction
    55  of  the  credit  allowable  under  subdivision six of this section], and
    56  among such credits, those whose carryover is of limited  duration  shall

        S. 6409--C                         27                         A. 9009--C
 
     1  be deducted before those whose carryover is of unlimited duration. Cred-
     2  its  allowable  under this article which are refundable [(other than the
     3  credit allowable under  subdivision  six  of  this  section)]  shall  be
     4  deducted last.
     5    §  8.  Paragraph (a) of subdivision 3 of section 210-C of the tax law,
     6  as added by section 18 of part A of chapter 59 of the laws of  2014,  is
     7  amended to read as follows:
     8    (a)  Subject  to the provisions of paragraph (c) of subdivision two of
     9  this section, a taxpayer may elect to treat as its  combined  group  all
    10  corporations that meet the ownership requirements described in paragraph
    11  (a)  of  subdivision two of this section (such corporations collectively
    12  referred to in this subdivision as the "commonly owned group"). If  that
    13  election  is made, the commonly owned group shall calculate the combined
    14  business income, combined capital, and fixed dollar minimum bases of all
    15  members of the group in accordance with [paragraph] subdivision four  of
    16  this [subdivision] section, whether or not that business income or busi-
    17  ness capital is from a single unitary business.
    18    § 9. Paragraph I of subdivision 1 of section 11-604 of the administra-
    19  tive  code  of the city of New York, as added by chapter 491 of the laws
    20  of 2007, is amended to read as follows:
    21    I. Notwithstanding any provision of this subdivision to the  contrary,
    22  for  taxable  years  beginning  on  or after January first, two thousand
    23  seven for any corporation that:
    24    (a) has a business allocation percentage  for  the  taxable  year,  as
    25  determined  under paragraph (a) of subdivision three of this section, of
    26  one hundred percent;
    27    (b) has no investment capital or income at any time during the taxable
    28  year;
    29    (c) has no subsidiary capital or income at any time during the taxable
    30  year; and
    31    (d) has gross income, as defined in section sixty-one of the  internal
    32  revenue code, less than two hundred fifty thousand dollars for the taxa-
    33  ble year:
    34    the  tax imposed by subdivision one of section 11-603 of this subchap-
    35  ter shall be the greater of the tax on entire net income computed  under
    36  clause  one  of  subparagraph (a) of paragraph E of this subdivision and
    37  the fixed dollar minimum tax specified in clause  four  of  subparagraph
    38  (a) of paragraph E of this subdivision.
    39    For  purposes  of  this  paragraph, for taxable years beginning before
    40  January first, two  thousand  fifteen,  any  corporation  for  which  an
    41  election  under  subsection  (a) of section six hundred sixty of the tax
    42  law is not in effect for the taxable year may elect to treat  as  entire
    43  net income the sum of:
    44    (i) entire net income as determined under section two hundred eight of
    45  the tax law; and
    46    (ii)  any  deductions  taken for the taxable year in computing federal
    47  taxable income for New York city taxes paid or accrued under this  chap-
    48  ter.
    49    §  10.  Subdivision  2 of section 11-651 of the administrative code of
    50  the city of New York, as added by section 1 of part D of chapter  60  of
    51  the laws of 2015, is amended to read as follows:
    52    2.  Each  reference  in the tax law or this code to subchapters two or
    53  three of this chapter, or any of the provisions thereof, shall be deemed
    54  a  reference  also  to  this  subchapter,  and  any  of  the  applicable
    55  provisions  thereof,  where appropriate and with all necessary modifica-
    56  tions.

        S. 6409--C                         28                         A. 9009--C
 
     1    § 11. Paragraph (a) of subdivision 4 of section 11-652 of the adminis-
     2  trative code of the city of New York, as added by section 1 of part D of
     3  chapter 60 of the laws of 2015, is amended to read as follows:
     4    (a)  The  term  "investment capital" means investments in stocks that:
     5  (i) satisfy the definition of a capital asset under section 1221 of  the
     6  internal revenue code at all times the taxpayer owned such stocks during
     7  the  taxable year; (ii) are held by the taxpayer for investment for more
     8  than one year; (iii) the dispositions of which are, or would be, treated
     9  by the taxpayer as generating long-term capital gains  or  losses  under
    10  the  internal revenue code; (iv) for stocks acquired on or after January
    11  first, two thousand fifteen, at any time after the close of the  day  in
    12  which  they  are acquired, have never been held for sale to customers in
    13  the regular course of business; and (v) before the close of the  day  on
    14  which  the  stock was acquired, are clearly identified in the taxpayer's
    15  records as stock held for investment in  the  same  manner  as  required
    16  under section 1236(a)(1) of the internal revenue code for the stock of a
    17  dealer  in securities to be eligible for capital gain treatment (whether
    18  or not the taxpayer is a dealer of securities subject to section  1236),
    19  provided,  however,  that for stock acquired prior to October first, two
    20  thousand fifteen that was not subject to section 1236(a) of the internal
    21  revenue code, such identification in the taxpayer's records  must  occur
    22  before  October first, two thousand fifteen. Stock in a corporation that
    23  is conducting a unitary business with the taxpayer, stock  in  a  corpo-
    24  ration  that is included in a combined report with the taxpayer pursuant
    25  to the commonly owned group election in  subdivision  three  of  section
    26  11-654.3  of  this  subchapter,  and stock [used] issued by the taxpayer
    27  shall not constitute investment capital. For purposes of  this  subdivi-
    28  sion,  if  the  taxpayer  owns or controls, directly or indirectly, less
    29  than twenty percent of the voting power of the stock of  a  corporation,
    30  that  corporation  will  be presumed to be conducting a business that is
    31  not unitary with the business of the taxpayer.
    32    § 12. Subparagraph 2 of paragraph (a) of  subdivision  18  of  section
    33  11-654  of  the administrative code of the city of New York, as added by
    34  section 1 of part D of chapter 60 of the laws of  2015,  is  amended  to
    35  read as follows:
    36    (2)  The  amount determined in this subparagraph is the product of (i)
    37  the excess of (A) the tax computed under clause (i) of subparagraph  one
    38  of  paragraph  (e) of subdivision one of this section, without allowance
    39  of any credits allowed by this section, over (B) the  tax  so  computed,
    40  determined as if the corporation had no such distributive share or guar-
    41  anteed  payments with respect to the unincorporated business, and (ii) a
    42  fraction, the numerator of which is four and the denominator of which is
    43  eight and eighty-five one hundredths, [provided however,] except that in
    44  the case of a financial corporation as defined in clause (i) of subpara-
    45  graph one of paragraph (e) of subdivision  one  of  this  section,  such
    46  denominator  is  nine,  and in the case of a taxpayer that is subject to
    47  paragraph (j) or (k) of subdivision one of this section, such  denomina-
    48  tor  shall be the rate of tax as determined by such paragraph (j) or (k)
    49  for the taxable year;  [and,]  provided[,  however,]  that  the  amounts
    50  computed  in  subclauses  (A) and (B) of clause (i) of this subparagraph
    51  shall be computed with the following modifications:
    52    (A) such amounts shall be computed without  taking  into  account  any
    53  carryforward  or  carryback  by the partner of a net operating loss or a
    54  prior net operation loss conversion subtraction;
    55    (B) if, prior to taking into account any distributive share or guaran-
    56  teed payments from any unincorporated business or any net operating loss

        S. 6409--C                         29                         A. 9009--C
 
     1  carryforward or carryback, the entire net income of the partner is  less
     2  than zero, such entire net income shall be treated as zero; and
     3    (C)  if  such  partner's net total distributive share of income, gain,
     4  loss and deductions of, and guaranteed payments from, any unincorporated
     5  business is less than zero, such net total shall be treated as zero. The
     6  amount determined in this subparagraph shall not be less than zero.
     7    § 13. Subparagraph 1 of paragraph (b) of  subdivision  18  of  section
     8  11-654  of  the administrative code of the city of New York, as added by
     9  section 1 of part D of chapter 60 of the laws of  2015,  is  amended  to
    10  read as follows:
    11    (1)  Notwithstanding anything to the contrary in paragraph (a) of this
    12  subdivision, in the case of a corporation that, before  the  application
    13  of  this  subdivision  or  any  other credit allowed by this section, is
    14  liable for the tax on business income under clause (i)  of  subparagraph
    15  one  of  paragraph (e) of subdivision one of this section, the credit or
    16  the sum of the credits that may be taken by such corporation for a taxa-
    17  ble year under this subdivision with respect to an unincorporated  busi-
    18  ness  or  unincorporated  businesses  in which it is a partner shall not
    19  exceed the tax so computed, without allowance of any credits allowed  by
    20  this  section,  multiplied  by a fraction the numerator of which is four
    21  and the denominator of which is  eight  and  eighty-five  one-hundredths
    22  [provided,  however], except that in the case of a financial corporation
    23  as defined in clause (i) of subparagraph one of paragraph (e) of  subdi-
    24  vision one of this section, such denominator is nine, and in the case of
    25  a taxpayer that is subject to paragraph (j) or (k) of subdivision one of
    26  this section, such denominator shall be the rate of tax as determined by
    27  such  paragraph  (j)  or (k) for the taxable year. If the credit allowed
    28  under this subdivision or the sum of such credits exceeds the product of
    29  such tax and such fraction, the amount of  the  excess  may  be  carried
    30  forward,  in  order, to each of the seven immediately succeeding taxable
    31  years and, to the extent not previously taken, shall  be  allowed  as  a
    32  credit  in each of such years. In applying the provisions of the preced-
    33  ing sentence, the credit determined for the taxable year under paragraph
    34  (a) of this subdivision shall be taken before taking any  credit  carry-
    35  forward pursuant to this paragraph and the credit carryforward attribut-
    36  able  to the earliest taxable year shall be taken before taking a credit
    37  carryforward attributable to a subsequent taxable year.
    38    § 14. Subparagraph 8 of paragraph (a) of  subdivision  21  of  section
    39  11-654  of  the administrative code of the city of New York, as added by
    40  section 1 of part D of chapter 60 of the laws of  2015,  is  amended  to
    41  read as follows:
    42    (8)  The  credit  allowed under this subdivision shall only be allowed
    43  for taxable years beginning before January first, two thousand [sixteen]
    44  nineteen.
    45    § 15. Paragraph (c) of subdivision 2 of section 11-654.2 of the admin-
    46  istrative code of the city of New York, as added by section 1 of part  D
    47  of chapter 60 of the laws of 2015, is amended to read as follows:
    48    (c)  Receipts from sales of tangible personal property and electricity
    49  that are traded as commodities as the term  "commodity"  is  defined  in
    50  section four hundred seventy-five of the internal revenue code, shall be
    51  included  in  the receipts fraction in accordance with clause [(i)] (ix)
    52  of subparagraph two  of  paragraph  (a)  of  subdivision  five  of  this
    53  section.
    54    §  16.  The  opening  paragraph  of  paragraph (a) of subdivision 5 of
    55  section 11-654.2 of the administrative code of the city of New York,  as

        S. 6409--C                         30                         A. 9009--C
 
     1  added  by  section  1  of  part  D of chapter 60 of the laws of 2015, is
     2  amended to read as follows:
     3    A  financial instrument is a "nonqualified financial instrument" if it
     4  is not a qualified financial instrument. A qualified  financial  instru-
     5  ment  means a financial instrument that is of a type described in any of
     6  clause (i), (ii), (iii), (iv), (vii), (viii) or (ix) of subparagraph two
     7  of this paragraph and that has been marked to market in the taxable year
     8  by the taxpayer under section 475 or section 1256 of the internal reven-
     9  ue code. Further, if the taxpayer has in  the  taxable  year  marked  to
    10  market  a  financial  instrument  of the type described in any of clause
    11  (i), (ii), (iii), (iv), (vii), (viii) or (ix)  of  subparagraph  two  of
    12  this paragraph, then any financial instrument within that type described
    13  in  the  above  specified  clause or clauses that has not been marked to
    14  market by the taxpayer under section 475 or section 1256 of the internal
    15  revenue code is a qualified financial instrument in  the  taxable  year.
    16  Notwithstanding  the two preceding sentences, (i) a loan secured by real
    17  property shall not be a qualified financial instrument, (ii) if the only
    18  loans that are marked to market by the taxpayer  under  section  475  or
    19  section  1256  of  the  internal  revenue code are loans secured by real
    20  property, then no loans shall be qualified financial instruments,  [and]
    21  (iii)  stock  that  is investment capital as defined in paragraph (a) of
    22  subdivision [4] four of section 11-652 of this subchapter shall not be a
    23  qualified financial instrument, and  (iv)  stock  that  generates  other
    24  exempt income as defined in subdivision five-a of section 11-652 of this
    25  subchapter and that is not marked to market under section 475 or section
    26  1256  of  the  internal  revenue  code  shall not constitute a qualified
    27  financial instrument with respect to the income from that stock that  is
    28  described in such subdivision five-a.  If a corporation is included in a
    29  combined  report, the definition of qualified financial instrument shall
    30  be determined on a combined basis.
    31    § 17. This act shall take effect immediately;  provided  however  that
    32  sections  one,  one-a,  two,  three, four, five, six, seven and eight of
    33  this act shall be deemed to have been in full force and  effect  on  the
    34  same  date and in the same manner as part A of chapter 59 of the laws of
    35  2014, took effect, and sections nine,  ten,  eleven,  twelve,  thirteen,
    36  fourteen,  fifteen  and sixteen of this act shall be deemed to have been
    37  in full force and effect on the same date and in the same manner as part
    38  D of chapter 60 of the laws of 2015, took effect.
 
    39                                   PART Q
 
    40    Section 1. Subdivision 5 of section 183-a of the tax law,  as  amended
    41  by section 61 of part A of chapter 59 of the laws of 2014, is amended to
    42  read as follows:
    43    5.  The  report  covering  the  tax surcharge which must be calculated
    44  pursuant to this section based upon the tax reportable on the report due
    45  by March fifteenth of any year under section one hundred eighty-three of
    46  this article, for taxable years  beginning  before  January  first,  two
    47  thousand seventeen, and on the report due by April fifteenth of any year
    48  under  section  one  hundred  eighty-three  of this article, for taxable
    49  years beginning on or after January first, two thousand seventeen, shall
    50  be filed on or before March fifteenth of the year next  succeeding  such
    51  year,  for  taxable  years  beginning before January first, two thousand
    52  seventeen, and on or before April fifteenth of the year next  succeeding
    53  such  year,  for  taxable years beginning on or after January first, two
    54  thousand seventeen.  An extension pursuant to section one hundred  nine-

        S. 6409--C                         31                         A. 9009--C
 
     1  ty-three  of this article shall be allowed only if a taxpayer files with
     2  the commissioner an application for  extension  in  such  form  as  said
     3  commissioner  may prescribe by regulation and pays on or before the date
     4  of  such  filing  in  addition  to any other amounts required under this
     5  article, either ninety percent of the entire tax surcharge  required  to
     6  be  paid  under this section for the applicable period, or not less than
     7  the tax surcharge shown on the taxpayer's report for the preceding year,
     8  if such preceding year consisted of twelve  months.  The  tax  surcharge
     9  imposed  by this section shall be payable to the commissioner in full at
    10  the time the report is required to be filed, and such tax  surcharge  or
    11  the  balance  thereof,  imposed on any taxpayer which ceases to exercise
    12  its franchise or be subject to the tax surcharge imposed by this section
    13  shall be payable to the commissioner at the time the report is  required
    14  to be filed, provided such tax surcharge of a domestic corporation which
    15  continues to possess its franchise shall be subject to adjustment as the
    16  circumstances  may require; all other tax surcharges of any such taxpay-
    17  er, which pursuant to the foregoing provisions  of  this  section  would
    18  otherwise  be  payable subsequent to the time such report is required to
    19  be filed, shall nevertheless  be  payable  at  such  time.  All  of  the
    20  provisions  of  this article presently applicable to section one hundred
    21  eighty-three of this article are applicable to the tax surcharge imposed
    22  by this section except for section one hundred ninety-two of this  arti-
    23  cle.
    24    §  2.  Subdivision  4  of  section 186-a of the tax law, as amended by
    25  chapter 536 of the laws of 1998, is amended to read as follows:
    26    4. Every utility subject to tax hereunder shall  file,  on  or  before
    27  March fifteenth of each year, a return for the year ended on the preced-
    28  ing  December  thirty-first,  for taxable years beginning before January
    29  first, two thousand sixteen, except that  the  year  ended  on  December
    30  thirty-first,  nineteen  hundred  seventy-six  shall  be deemed, for the
    31  purposes of this subdivision, to have commenced on June first,  nineteen
    32  hundred  seventy-six,  and  shall  file, on or before April fifteenth of
    33  each year, a return for the year ended on the preceding  December  thir-
    34  ty-first,  for  taxable  years  beginning on or after January first, two
    35  thousand sixteen, including any period for which the tax imposed  hereby
    36  or  by  any  amendment  hereof is effective, each of which returns shall
    37  state the gross income or gross operating income for the period  covered
    38  by  each  such  return.  Returns shall be filed with the commissioner of
    39  taxation and finance on a form to be furnished by the  commissioner  for
    40  such purpose and shall contain such other data, information or matter as
    41  the commissioner may require to be included therein. Notwithstanding the
    42  foregoing  provisions  of this subdivision, the commissioner may require
    43  any utility to file an annual return, which shall contain any data spec-
    44  ified by the commissioner, regardless of whether the utility is  subject
    45  to  tax  under this section; and the commissioner may require a landlord
    46  selling to a tenant gas, electric,  steam,  water  or  refrigeration  or
    47  furnishing  gas,  electric,  steam, water or refrigerator service, where
    48  the same has been subjected to tax under this section  on  the  sale  to
    49  such  landlord, to file, on or before the fifteenth day of March of each
    50  year, for taxable years beginning before  January  first,  two  thousand
    51  sixteen,  and  on or before the fifteenth day of April of each year, for
    52  taxable years beginning on or after January first, two thousand sixteen,
    53  an information return for the year ended on the preceding December thir-
    54  ty-first, covering such year in such form and containing  such  data  as
    55  the  commissioner may specify. Every return shall have annexed thereto a
    56  certification by the head of the utility making  the  same,  or  of  the

        S. 6409--C                         32                         A. 9009--C
 
     1  owner  or  of  a  co-partner  thereof,  or of a principal officer of the
     2  corporation, if such business be conducted  by  a  corporation,  to  the
     3  effect that the statements contained therein are true.
     4    §  3. Subdivision 6 of section 186-e of the tax law, as added by chap-
     5  ter 2 of the laws of 1995, is amended to read as follows:
     6    6. Returns. Every provider of telecommunication  services  subject  to
     7  tax  under this section shall file, on or before March fifteenth of each
     8  year, for taxable years beginning before  January  first,  two  thousand
     9  sixteen,  and  on  or  before  April fifteenth of each year, for taxable
    10  years beginning on or after  January  first,  two  thousand  sixteen,  a
    11  return  for  the  year ended on the preceding December thirty-first, and
    12  pay the tax due, which return shall state the  gross  receipts  for  the
    13  period covered by each such return and the resale exclusions during such
    14  period.  Returns  shall  be  filed with the commissioner on a form to be
    15  furnished by the commissioner for such purpose and  shall  contain  such
    16  other  data, information or matter as the commissioner may require to be
    17  included therein.  Notwithstanding  the  foregoing  provisions  of  this
    18  subdivision,  the  commissioner may require any provider of telecommuni-
    19  cation services to file an annual return, which shall contain  any  data
    20  specified  by  the  commissioner, regardless of whether such provider is
    21  subject to tax under this section. Every return shall have annexed ther-
    22  eto a certification by the head of  the  provider  of  telecommunication
    23  services  making  the  same,  or  of the owner or of a partner or member
    24  thereof, or of a principal officer of the corporation, if such  business
    25  be  conducted  by  a  corporation,  to  the  effect  that the statements
    26  contained therein are true.
    27    § 4. Subdivision 1 of section 192 of the tax law, as amended by  chap-
    28  ter 96 of the laws of 1976, is amended to read as follows:
    29    1.  Corporations  paying franchise tax. Every corporation, association
    30  or joint-stock company liable to pay a tax  under  section  one  hundred
    31  eighty-three  or  one  hundred  eighty-five of this chapter shall, on or
    32  before March fifteenth in each year, for taxable years beginning  before
    33  January  first, two thousand seventeen, and on or before April fifteenth
    34  in each year, for taxable years beginning on or after January first, two
    35  thousand seventeen, make  a  written  report  to  the  [tax  commission]
    36  commissioner  of  its  condition  at  the  close  of its business on the
    37  preceding December thirty-first, stating the amount  of  its  authorized
    38  capital stock, the amount of stock paid in, the date and rate per centum
    39  of  each  dividend  paid by it during the year ending with such day, the
    40  entire amount of the  capital  of  such  corporation,  and  the  capital
    41  employed by it in this state during such year.
    42    §  5.  Subdivision  1  of  section  192  of the tax law, as amended by
    43  section 26 of part S of chapter 59 of the laws of 2014,  is  amended  to
    44  read as follows:
    45    1.  Corporations  paying franchise tax. Every corporation, association
    46  or joint-stock company liable to pay a tax  under  section  one  hundred
    47  eighty-three of this chapter shall, on or before March fifteenth in each
    48  year,  for  taxable  years  beginning before January first, two thousand
    49  seventeen, and on or before April fifteenth in each  year,  for  taxable
    50  years  beginning on or after January first, two thousand seventeen, make
    51  a written report to the [tax commission] commissioner of  its  condition
    52  at  the  close  of  its business on the preceding December thirty-first,
    53  stating the amount of its authorized capital stock, the amount of  stock
    54  paid in, the date and rate per centum of each dividend paid by it during
    55  the  year ending with such day, the entire amount of the capital of such

        S. 6409--C                         33                         A. 9009--C
 
     1  corporation, and the capital employed by it in this  state  during  such
     2  year.
     3    §  6. Subdivision 2 of section 192 of the tax law, as amended by chap-
     4  ter 96 of the laws of 1976, is amended to read as follows:
     5    2. Transportation and transmission corporations. Every  transportation
     6  or  transmission  corporation, joint-stock company or association liable
     7  to pay an additional franchise tax under section one hundred eighty-four
     8  of this chapter, shall also, on or before March fifteenth of each  year,
     9  make a written report to the [tax commission] commissioner of the amount
    10  of its gross earnings subject to the tax imposed by said section for the
    11  year  ended  on  the  preceding December thirty-first, for taxable years
    12  beginning before January first, two thousand sixteen,  except  that  the
    13  year  ended on December thirty-first, nineteen hundred seventy-six shall
    14  be deemed, for the purposes of this subdivision, to  have  commenced  on
    15  July  first,  nineteen hundred seventy-six, and shall also, on or before
    16  April fifteenth of each year, make a written report to the  commissioner
    17  of  the  amount of its gross earnings subject to the tax imposed by said
    18  section for the year ended on the preceding December  thirty-first,  for
    19  taxable years beginning on or after January first, two thousand sixteen.
    20  Any such corporation, joint-stock company or association which ceases to
    21  be subject to the tax imposed by section one hundred eighty-four of this
    22  chapter by reason of a liquidation, dissolution, merger or consolidation
    23  with  any  other  corporation, or any other cause, shall, on the date of
    24  such cessation or at such other time as the [tax commission] commission-
    25  er may require, make a written report to the  [tax  commission]  commis-
    26  sioner of the amount of its gross earnings subject to the tax imposed by
    27  section one hundred eighty-four of this chapter for any period for which
    28  no report was theretofore filed. Any corporation, joint-stock company or
    29  association  subject  to  a  tax  upon  dividends under said section one
    30  hundred eighty-four of this chapter shall also  include  in  its  report
    31  under  this  subdivision required to be filed a statement of the author-
    32  ized capital of the company, the amount of capital stock issued, and the
    33  amount of dividends of every nature paid during the year  ended  on  the
    34  preceding  December  thirty-first.  As to tax payers subject to such tax
    35  upon dividends under said section one hundred eighty-four of this  chap-
    36  ter,  the year ended on December thirty-first, nineteen hundred seventy-
    37  six shall be deemed, for the  purposes  of  this  subdivision,  to  have
    38  commenced on July first, nineteen hundred seventy-six.
    39    §  7.  Paragraph (a) of subdivision 1 of section 197-b of the tax law,
    40  as amended by section 1 of part G-1 of chapter 57 of the laws  of  2009,
    41  is amended to read as follows:
    42    (a)  For  taxable  years beginning on or after January first, nineteen
    43  hundred seventy-seven, every taxpayer subject to tax under section  [one
    44  hundred eighty-two, one hundred eighty-two-a, former section one hundred
    45  eighty-two-b,]  one hundred eighty-four, one hundred eighty-six-a or one
    46  hundred eighty-six-e of this article, must pay in each  year  an  amount
    47  equal  to  (i) twenty-five percent of the tax imposed under each of such
    48  sections for the second preceding taxable year if the  second  preceding
    49  year's  tax  exceeded one thousand dollars but was equal to or less than
    50  one hundred thousand dollars, or (ii) forty percent of the  tax  imposed
    51  under any of these sections for the second preceding taxable year if the
    52  second  preceding  year's  tax exceeded one hundred thousand dollars. If
    53  the second preceding year's tax under section one  hundred  eighty-four,
    54  one  hundred  eighty-six-a  or  one hundred eighty-six-e of this article
    55  exceeded one thousand dollars and the taxpayer is  subject  to  the  tax
    56  surcharge  imposed  by  section one hundred eighty-four-a or one hundred

        S. 6409--C                         34                         A. 9009--C
 
     1  eighty-six-c of this article, respectively, the taxpayer must  also  pay
     2  in  each such year an amount equal to (i) twenty-five percent of the tax
     3  surcharge imposed under such section for the  second  preceding  taxable
     4  year  if  the  second preceding year's tax exceeded one thousand dollars
     5  but was equal to or less than one  hundred  thousand  dollars,  or  (ii)
     6  forty  percent  of  the tax surcharge imposed under that section for the
     7  second preceding  taxable  year  if  the  second  preceding  year's  tax
     8  exceeded  one  hundred  thousand  dollars. The amount or amounts must be
     9  paid with the return or report required to be filed with respect to  the
    10  tax  or tax surcharge for the preceding taxable year or with an applica-
    11  tion for extension of the time for filing  the  return  or  report,  for
    12  taxable  years beginning before January first, two thousand sixteen. The
    13  amount or amounts that must be paid with  respect  to  the  tax  or  tax
    14  surcharge  for  the  second preceding year must be paid on or before the
    15  fifteenth day of the third month following  the  close  of  the  taxable
    16  year,  for  taxable years beginning on or after January first, two thou-
    17  sand sixteen.
    18    § 7-a. Subdivision 6 of section 197-b of the tax law,  as  amended  by
    19  section  9  of  part  Y of chapter 63 of the laws of 2000, is amended to
    20  read as follows:
    21    6. As used in this section, "the second preceding  year's  tax"  means
    22  the  tax  imposed  upon the taxpayer by section [one hundred eighty-two,
    23  former section one hundred eighty-two-b,] one hundred  eighty-four,  one
    24  hundred eighty-six-a or one hundred eighty-six-e of this article for the
    25  second preceding taxable year.
    26    §  8. Paragraph (a) of subdivision 1 of section 209 of the tax law, as
    27  amended by section 5 of part A of chapter 59 of the  laws  of  2014,  is
    28  amended to read as follows:
    29    (a)  For  the  privilege  of exercising its corporate franchise, or of
    30  doing business, or of employing capital, or of owning or leasing proper-
    31  ty in this state in a corporate or organized capacity, or of maintaining
    32  an office in this state, or of deriving receipts from activity  in  this
    33  state,  for  all  or  any  part of each of its fiscal or calendar years,
    34  every domestic or foreign corporation, except corporations specified  in
    35  subdivision  four  of  this section, shall annually pay a franchise tax,
    36  upon the basis of its business income base, or upon such other basis  as
    37  may  be  applicable as hereinafter provided, for such fiscal or calendar
    38  year or part thereof, on a report which shall be filed, except as  here-
    39  inafter  provided, on or before the fifteenth day of March next succeed-
    40  ing the close of each such year,  for  taxable  years  beginning  before
    41  January  first, two thousand sixteen, and on or before the fifteenth day
    42  of April next succeeding the close of each such year, for taxable  years
    43  beginning  on  or  after January first, two thousand sixteen, or, in the
    44  case of a corporation which reports on the basis of a fiscal year, with-
    45  in two and one-half months after the close  of  such  fiscal  year,  for
    46  taxable  years beginning before January first, two thousand sixteen, and
    47  on or before the fifteenth day of the fourth month after  the  close  of
    48  such fiscal year, for taxable years beginning on or after January first,
    49  two thousand sixteen, and shall be paid as hereinafter provided.
    50    §  9. Subdivision 1 of section 211 of the tax law, as amended by chap-
    51  ter 436 of the laws of 1974, the opening paragraph as amended by chapter
    52  190 of the laws of 1990 and the second undesignated paragraph as amended
    53  by chapter 542 of the laws of 1985, is amended to read as follows:
    54    1. Every taxpayer[, as well as every  foreign  corporation  having  an
    55  employee, including any officer, within the state,] shall annually on or
    56  before  March  fifteenth,  for  taxable  years  beginning before January

        S. 6409--C                         35                         A. 9009--C
 
     1  first, two thousand sixteen, and annually on or before April  fifteenth,
     2  for  taxable  years  beginning  on  or after January first, two thousand
     3  sixteen, transmit to the [tax commission] commissioner  a  report  in  a
     4  form  prescribed  by  [it]  the  commissioner (except that a corporation
     5  which reports on the basis of a fiscal year shall  transmit  its  report
     6  within  two  and one-half months after the close of its fiscal year, for
     7  taxable years beginning before January first, two thousand sixteen,  and
     8  on  or  before  the fifteenth day of the fourth month after the close of
     9  its fiscal year, for taxable years beginning on or after January  first,
    10  two  thousand  sixteen,  and except, also, that a corporation which is a
    11  DISC shall transmit its report on or before the  fifteenth  day  of  the
    12  ninth month following the close of its calendar or fiscal year), setting
    13  forth   such  information  as  the  [tax  commission]  commissioner  may
    14  prescribe and every taxpayer which ceases to exercise its  franchise  or
    15  to  be  subject to the tax imposed by this article shall transmit to the
    16  [tax commission] commissioner a report on the date of such cessation  or
    17  at  such  other  time  as  the [tax commission] commissioner may require
    18  covering each year or period for which no report was theretofore  filed.
    19  In  the case of a termination year of an S corporation, the S short year
    20  and the C short year shall be treated as separate short  taxable  years,
    21  provided, however, the due date of the report for the S short year shall
    22  be  the  same  as the due date of the report for the C short year. Every
    23  taxpayer shall also transmit such  other  reports  and  such  facts  and
    24  information  as  the  [tax  commission]  commissioner may require in the
    25  administration of this article.  The [tax commission]  commissioner  may
    26  grant  a  reasonable  extension of time for filing reports whenever good
    27  cause exists.
    28    An automatic extension of six months for  the  filing  of  its  annual
    29  report  shall  be allowed any taxpayer if, within the time prescribed by
    30  the preceding paragraph, such taxpayer files with the  [tax  commission]
    31  commissioner  an application for extension in such form as [said commis-
    32  sion] the commissioner may prescribe by regulation and pays on or before
    33  the date of such filing the amount properly estimated as its tax.
    34    § 10. Subdivision (a) of section 213-b of the tax law, as  amended  by
    35  section  2  of part G-1 of chapter 57 of the laws of 2009, is amended to
    36  read as follows:
    37    (a) First installments for certain taxpayers.--In privilege periods of
    38  twelve months ending at any  time  during  the  calendar  year  nineteen
    39  hundred  seventy  and  thereafter,  every  taxpayer  subject  to the tax
    40  imposed by section two hundred nine of this chapter must  pay  with  the
    41  report  required to be filed for the preceding privilege period, or with
    42  an application for extension of the time  for  filing  the  report,  for
    43  taxable  years beginning before January first, two thousand sixteen, and
    44  must pay on or before the fifteenth day of the third month of such priv-
    45  ilege periods, for taxable years beginning on or  after  January  first,
    46  two  thousand sixteen, an amount equal to (i) twenty-five percent of the
    47  second preceding year's tax if the second preceding year's tax  exceeded
    48  one  thousand dollars but was equal to or less than one hundred thousand
    49  dollars, or (ii) forty percent of the second preceding year's tax if the
    50  second preceding year's tax exceeded one hundred thousand dollars.    If
    51  the  second  preceding year's tax under section two hundred nine of this
    52  chapter exceeded one thousand dollars and the taxpayer is subject to the
    53  tax surcharge imposed by section two hundred nine-B of this chapter, the
    54  taxpayer must also pay with the tax  surcharge  report  required  to  be
    55  filed  for the second preceding privilege period, or with an application
    56  for extension of the time for  filing  the  report,  for  taxable  years

        S. 6409--C                         36                         A. 9009--C
 
     1  beginning before January first, two thousand sixteen, and must pay on or
     2  before  the  fifteenth day of the third month of such privilege periods,
     3  for taxable years beginning on or  after  January  first,  two  thousand
     4  sixteen, an amount equal to (i) twenty-five percent of the tax surcharge
     5  imposed for the second preceding year if the second preceding year's tax
     6  was  equal  to  or less than one hundred thousand dollars, or (ii) forty
     7  percent of the tax surcharge imposed for the second  preceding  year  if
     8  the  second  preceding year's tax exceeded one hundred thousand dollars.
     9  Provided, however, that every taxpayer that is an S corporation must pay
    10  with the report required to be filed for the preceding privilege period,
    11  or with an application for extension of the time for filing the  report,
    12  an  amount  equal to (i) twenty-five percent of the preceding year's tax
    13  if the preceding year's tax exceeded one thousand dollars but was  equal
    14  to  or  less than one hundred thousand dollars, or (ii) forty percent of
    15  the preceding year's tax  if  the  preceding  year's  tax  exceeded  one
    16  hundred  thousand dollars. If the preceding year's tax under section two
    17  hundred nine of this article exceeded  one  thousand  dollars  and  such
    18  taxpayer  that  is  an  S  corporation  is  subject to the tax surcharge
    19  imposed by section two hundred nine-B of this article, the taxpayer must
    20  also pay with the tax surcharge report required  to  be  filed  for  the
    21  preceding  privilege period, or with an application for extension of the
    22  time for filing the report, an amount equal to (i)  twenty-five  percent
    23  of  the  tax  surcharge  imposed for the preceding year if the preceding
    24  year's tax was equal equal to or less than one hundred thousand dollars,
    25  or (ii) forty percent of the tax surcharge  imposed  for  the  preceding
    26  year if the preceding year's tax exceeded one hundred thousand dollars.
    27    § 10-a. The subdivision heading of subdivision (d) of section 213-b of
    28  the  tax  law, as amended by chapter 166 of the laws of 1991, is amended
    29  to read as follows:
    30    Application of installments  based  on  the  second  preceding  year's
    31  tax.--
    32    § 10-b. The subdivision heading of subdivision (e) of section 213-b of
    33  the  tax  law, as amended by chapter 166 of the laws of 1991, is amended
    34  to read as follows:
    35    Interest on certain installments based on the second preceding  year's
    36  tax.--
    37    §  11.  Subdivision (f) of section 213-b of the tax law, as amended by
    38  chapter 613 of the laws of 1976, is amended to read as follows:
    39    (f) The preceding year's tax  and  the  second  preceding  year's  tax
    40  defined.-- As used in this section, "the preceding year's tax" means the
    41  tax imposed upon the taxpayer by section two hundred nine of this [chap-
    42  ter] article for the preceding calendar or fiscal year, or, for purposes
    43  of  computing the first installment of estimated tax when an application
    44  has been filed for extension of the time for filing the report  required
    45  to be filed for such preceding calendar or fiscal year, the amount prop-
    46  erly  estimated  pursuant to section two hundred thirteen of this [chap-
    47  ter] article as the tax imposed upon the taxpayer for such  calendar  or
    48  fiscal year.  As used in this section, "the second preceding year's tax"
    49  means  the  tax imposed upon the taxpayer by section two hundred nine of
    50  this article for the second preceding calendar or fiscal year.
    51    § 12. Paragraph 1 of subsection (c) of section 658 of the tax law,  as
    52  amended  by  chapter  760  of  the  laws  of 1992, is amended to read as
    53  follows:
    54    (1) Partnerships. Every  partnership  having  a  resident  partner  or
    55  having  any  income derived from New York sources, determined in accord-
    56  ance with the applicable rules of section six hundred thirty-one  as  in

        S. 6409--C                         37                         A. 9009--C
 
     1  the  case of a nonresident individual, shall make a return for the taxa-
     2  ble year setting forth all items of income, gain, loss and deduction and
     3  such other pertinent information as the commissioner may by  regulations
     4  and  instructions prescribe. Such return shall be filed on or before the
     5  fifteenth day of the fourth month following the close  of  each  taxable
     6  year,  for  taxable  years  beginning before January first, two thousand
     7  sixteen, and on or before the fifteenth day of the third month following
     8  the close of each taxable year, for taxable years beginning on or  after
     9  January  first,  two  thousand sixteen, except that the due date for the
    10  return of a partnership consisting entirely of nonresident aliens  shall
    11  be  the date prescribed for the filing of its federal partnership return
    12  for the taxable year. For purposes of  this  paragraph,  "taxable  year"
    13  means  a  year or a period which would be a taxable year of the partner-
    14  ship if it were subject to tax under this article.
    15    § 13. Subparagraph (A) of paragraph 3 of subsection (c) of section 658
    16  of the tax law, as amended by section 18 of part U of chapter 61 of  the
    17  laws of 2011, is amended to read as follows:
    18    (A)  Every  subchapter  K  limited  liability  company,  every limited
    19  liability company that is a disregarded entity for  federal  income  tax
    20  purposes,  and  every  partnership which has any income derived from New
    21  York sources, determined in accordance  with  the  applicable  rules  of
    22  section  six  hundred  thirty-one  of  this  article as in the case of a
    23  nonresident individual, shall[, within sixty days after the last day  of
    24  the  taxable  year,]  on  or before the fifteenth day of the third month
    25  following the close of each taxable year make a payment of a filing fee.
    26  The amount of the filing fee is the amount set forth in subparagraph (B)
    27  of this paragraph. The minimum filing fee  is  twenty-five  dollars  for
    28  taxable  years  beginning  in two thousand eight and thereafter. Limited
    29  liability companies that are disregarded entities for federal income tax
    30  purposes must pay a filing fee of twenty-five dollars for taxable  years
    31  beginning on or after January first, two thousand eight.
    32    §  13-a. Paragraph 1 of subsection (c) of section 1085 of the tax law,
    33  as amended by section 7 of subpart D of part V-1 of chapter  57  of  the
    34  laws of 2009, is amended to read as follows:
    35    (1) If any taxpayer fails to file a declaration of estimated tax under
    36  article  nine-A  of  this chapter, or fails to pay all or any part of an
    37  amount which is applied as an installment against such estimated tax, it
    38  shall be deemed to have made an underpayment  of  estimated  tax.  There
    39  shall  be  added to the tax for the taxable year an amount at the under-
    40  payment rate set by the commissioner pursuant to  section  one  thousand
    41  ninety-six  of  this article, or if no rate is set, at the rate of seven
    42  and one-half percent per annum upon the amount of the  underpayment  for
    43  the  period  of the underpayment but not beyond the fifteenth day of the
    44  third month following the close of the taxable year. The amount  of  the
    45  underpayment  shall be, with respect to any installment of estimated tax
    46  computed on the basis of either the preceding year's tax or  the  second
    47  preceding  year's tax, the excess of the amount required to be paid over
    48  the amount, if any, paid on or before the last day prescribed  for  such
    49  payment  or, with respect to any other installment of estimated tax, the
    50  excess of the amount of the installment which would be  required  to  be
    51  paid  if  the  estimated tax were equal to ninety-one percent of the tax
    52  shown on the return for the taxable year (or if  no  return  was  filed,
    53  ninety-one percent of the tax for such year) over the amount, if any, of
    54  the  installment  paid  on  or  before  the last day prescribed for such
    55  payment. In any case in which there would be no underpayment if  "eighty
    56  percent" were substituted for "ninety-one percent" each place it appears

        S. 6409--C                         38                         A. 9009--C
 
     1  in  this  subsection, the addition to the tax shall be equal to seventy-
     2  five percent of the amount otherwise determined. No  underpayment  shall
     3  be  deemed  to exist with respect to a declaration or installment other-
     4  wise due on or after the termination of existence of the taxpayer.
     5    § 14. Subsection (i) of section 1087 of the tax law, as added by chap-
     6  ter 188 of the laws of 1964, is amended to read as follows:
     7    (i)  Prepaid  tax.--For  purposes of this section, any tax paid by the
     8  taxpayer before the last day prescribed for its payment  (including  any
     9  amount  paid  by the taxpayer as estimated tax for a taxable year) shall
    10  be deemed to have been paid by it on the  fifteenth  day  of  the  third
    11  month following the close of the taxable year the income of which is the
    12  basis  for  tax under article nine-a, [nine-b or nine-c,] or on the last
    13  day prescribed in article nine for the filing of a final return for such
    14  taxable year, or portion thereof, determined in all cases without regard
    15  to any extension of time granted the taxpayer, for taxable years  begin-
    16  ning  before  January  first, two thousand sixteen, and on the fifteenth
    17  day of the fourth month following the close  of  the  taxable  year  the
    18  income  of  which  is  the basis for tax under article nine-a, or on the
    19  last day prescribed in article nine for the filing of a final return for
    20  such taxable year, or portion thereof, determined in all  cases  without
    21  regard  to any extension of time granted the taxpayer, for taxable years
    22  beginning on or after January first, two thousand sixteen.
    23    § 15. Paragraph 1 of subdivision (a) of section 1514 of the  tax  law,
    24  as  amended  by section 4 of part G-1 of chapter 57 of the laws of 2009,
    25  is amended to read as follows:
    26    (1) Except as otherwise provided in paragraph two of this subdivision,
    27  for taxable years beginning on or after January first, nineteen  hundred
    28  seventy-six,  every  taxpayer subject to tax under this article must pay
    29  in each year an amount equal to  (i)  twenty-five  percent  of  the  tax
    30  imposed  under this article for the second preceding taxable year if the
    31  second preceding year's tax exceeded one thousand dollars but was  equal
    32  to  or  less than one hundred thousand dollars, or (ii) forty percent of
    33  the tax imposed under this article for the second preceding taxable year
    34  if the  second  preceding  year's  tax  exceeded  one  hundred  thousand
    35  dollars.  If  the  second  preceding  year's  tax  exceeded one thousand
    36  dollars and the taxpayer is subject to  the  tax  surcharge  imposed  by
    37  section  fifteen  hundred five-a of this article, the taxpayer must also
    38  pay an amount equal to (i) twenty-five  percent  of  the  tax  surcharge
    39  imposed  under  section  fifteen  hundred five-a of this article for the
    40  second preceding taxable year if the second  preceding  year's  tax  was
    41  equal  to  or  less  than  one  hundred  thousand dollars, or (ii) forty
    42  percent of the tax surcharge imposed for the  second  preceding  taxable
    43  year  if  the  second preceding year's tax exceeded one hundred thousand
    44  dollars.
    45    § 15-a. Paragraph 2 of subdivision (a) of section 1514 of the tax law,
    46  as added by section 89 of part A of chapter 389 of the laws of 1997,  is
    47  amended to read as follows:
    48    (2)  For  taxable  years beginning on or after January first, nineteen
    49  hundred ninety-nine, every taxpayer subject to tax under  paragraph  one
    50  of  subdivision (b) of section fifteen hundred ten of this article shall
    51  pay in each such year an amount  equal  to  forty  percent  of  the  tax
    52  imposed  under  such  article  for the second preceding taxable year, if
    53  such second preceding year's tax exceeded one thousand dollars. If  such
    54  second  preceding  year's  tax  exceeded  one  thousand dollars and such
    55  taxpayer is subject to the tax  surcharge  imposed  by  section  fifteen
    56  hundred  five-a  of this article, such taxpayer shall also pay an amount

        S. 6409--C                         39                         A. 9009--C
 
     1  equal to forty percent  of  the  tax  surcharge  imposed  under  section
     2  fifteen  hundred five-a of this article for the second preceding taxable
     3  year.
     4    § 15-b. Paragraph 3 of subdivision (a) of section 1514 of the tax law,
     5  as  amended  by section 89 of part A of chapter 389 of the laws of 1997,
     6  is amended to read as follows:
     7    (3) Such amount or amounts described in paragraphs one and two of this
     8  subdivision shall be paid with the return  required  to  be  filed  with
     9  respect  to  such  tax or tax surcharge for [such] the preceding taxable
    10  year or with an application for extension of the time  for  filing  such
    11  return,  for  taxable years beginning before January first, two thousand
    12  sixteen, and shall be paid on or before the fifteenth day of  the  third
    13  month  of  each  taxable  year,  for taxable years beginning on or after
    14  January first, two thousand sixteen.
    15    § 15-c. The paragraph heading of paragraph 1  of  subdivision  (d)  of
    16  section  1514  of  the tax law, as amended by chapter 166 of the laws of
    17  1991 and such paragraph as designated by section 5 of part L3 of chapter
    18  62 of the laws of 2003, is amended to read as follows:
    19    Application of first installments based  on  second  preceding  year's
    20  tax.
    21    §  15-d. The subdivision heading of subdivision (e) of section 1514 of
    22  the tax law, as amended by chapter 166 of the laws of 1991,  is  amended
    23  to read as follows:
    24    Interest  on certain installments based on the second preceding year's
    25  tax.
    26    § 16. Subdivision (f) of section 1514 of the tax law,  as  amended  by
    27  section  26  of part H3 of chapter 62 of the laws of 2003, is amended to
    28  read as follows:
    29    (f) The second preceding year's tax defined. As used in this  section,
    30  "the  second  preceding  year's tax" means, for taxpayers subject to tax
    31  under subdivision (b) of section fifteen hundred ten  of  this  article,
    32  the  taxes imposed upon the taxpayer by sections fifteen hundred one and
    33  fifteen hundred ten of this article from the  second  preceding  taxable
    34  year  or  as  otherwise determined by subdivision (b) of section fifteen
    35  hundred five of this article, and for taxpayers  subject  to  tax  under
    36  section  fifteen hundred two-a of this article, the tax imposed upon the
    37  taxpayer by such section fifteen hundred two-a of this article from  the
    38  second  preceding year[, or for purposes of computing the first install-
    39  ment of estimated tax when an application has been filed  for  extension
    40  of  the time for filing the return required to be filed for such preced-
    41  ing taxable year, the amount properly estimated  pursuant  to  paragraph
    42  one  of subdivision (b) of section fifteen hundred sixteen of this arti-
    43  cle as the tax imposed upon the taxpayer for such taxable year].
    44    § 17. Subdivision (a) of section 1515 of the  tax  law,  as  added  by
    45  chapter 649 of the laws of 1974 and as further amended by section 104 of
    46  part A of chapter 62 of the laws of 2011, is amended to read as follows:
    47    (a)  Every taxpayer and every other foreign and alien insurance corpo-
    48  ration having an employee, including  any  officer,  in  this  state  or
    49  having  an  agent or representative in this state, shall annually, on or
    50  before the fifteenth day of the third month following the close  of  its
    51  taxable  year,  for  taxable  years  beginning before January first, two
    52  thousand sixteen, and on or before the fifteenth day of the fourth month
    53  following the close of its taxable year, for taxable years beginning  on
    54  or  after  January  first,  two  thousand  sixteen, transmit to the [tax
    55  commission] commissioner a return in  a  form  prescribed  by  [it]  the
    56  commissioner  setting  forth  such  information  as the [tax commission]

        S. 6409--C                         40                         A. 9009--C
 
     1  commissioner may prescribe and every taxpayer which ceases  to  exercise
     2  its  franchise or to be subject to the tax imposed by this article shall
     3  transmit to the [tax commission] commissioner a return on  the  date  of
     4  such cessation or at such other time as the [tax commission] commission-
     5  er  may  require  covering  each  year or period for which no return was
     6  theretofore filed. A copy of each return required under this subdivision
     7  shall also be transmitted to the superintendent of financial services at
     8  or before the times specified for filing  such  returns  with  the  [tax
     9  commission] commissioner.
    10    § 18. Subdivisions (a) and (b) of section 11-514 of the administrative
    11  code  of the city of New York, subdivision (a) as amended by chapter 183
    12  of the laws of 2009, are amended to read as follows:
    13    (a) General. [On or before the  fifteenth  day  of  the  fourth  month
    14  following  the  close  of a taxable year, an] An unincorporated business
    15  income tax return shall be made and filed, and the balance  of  any  tax
    16  shown on the face of such return, not previously paid as installments of
    17  estimated  tax,  shall  be  paid,  on or before the fifteenth day of the
    18  fourth month following the close of a taxable  year  for  taxable  years
    19  beginning  before  January first, two thousand sixteen, and on or before
    20  the fifteenth day of the third month following the close  of  a  taxable
    21  year for taxable years beginning on or after January first, two thousand
    22  sixteen:
    23    (1)  by or for every unincorporated business, for taxable years begin-
    24  ning after nineteen hundred eighty-six but before nineteen hundred nine-
    25  ty-seven, having unincorporated business gross  income,  determined  for
    26  purposes of this subdivision without any deduction for the cost of goods
    27  sold or services performed, of more than ten thousand dollars, or having
    28  any amount of unincorporated business taxable income;
    29    (2)  by  or  for  every partnership, for taxable years beginning after
    30  nineteen hundred ninety-six but before two thousand nine,  having  unin-
    31  corporated business gross income, determined for purposes of this subdi-
    32  vision  without  any  deduction  for  the cost of goods sold or services
    33  performed, of more than twenty-five thousand dollars, or having unincor-
    34  porated business taxable income of more than fifteen thousand dollars;
    35    (3) by or for every unincorporated business other than a  partnership,
    36  for taxable years beginning after nineteen hundred ninety-six but before
    37  two  thousand  nine, having unincorporated business gross income, deter-
    38  mined for purposes of this subdivision without  any  deduction  for  the
    39  cost  of  goods  sold  or  services performed, of more than seventy-five
    40  thousand dollars, or having unincorporated business  taxable  income  of
    41  more than thirty-five thousand dollars; and
    42    (4)  by or for every unincorporated business, for taxable years begin-
    43  ning after two thousand  eight,  having  unincorporated  business  gross
    44  income,   determined  for  purposes  of  this  subdivision  without  any
    45  deduction for the cost of goods sold or services performed, of more than
    46  ninety-five thousand dollars.
    47    (b) Decedents. The return for any deceased individual  shall  be  made
    48  and filed by his or her executor, administrator, or other person charged
    49  with his or her property. If a final return of a decedent is for a frac-
    50  tional part of a year, the due date of such return shall be, for taxable
    51  years   beginning  before  January  first,  two  thousand  sixteen,  the
    52  fifteenth day of the fourth month following the  close  of  the  twelve-
    53  month  period  [which]  that began with the first day of such fractional
    54  part of the year, and, for taxable years beginning on or  after  January
    55  first,  two  thousand  sixteen,  the  fifteenth  day  of the third month

        S. 6409--C                         41                         A. 9009--C
 
     1  following the close of the twelve-month period that began with the first
     2  day of such fractional part of the year.
     3    §  19. Subdivision (i) of section 11-527 of the administrative code of
     4  the city of New York is amended to read as follows:
     5    (i) Prepaid tax. For purposes of this section, any  tax  paid  by  the
     6  taxpayer  before  the last day prescribed for its payment and any amount
     7  paid by the taxpayer as estimated tax for a taxable year shall be deemed
     8  to have been paid by the taxpayer, for taxable  years  beginning  before
     9  January  first, two thousand sixteen, on the fifteenth day of the fourth
    10  month following the close of his or her taxable  year  with  respect  to
    11  which  such  amount  constitutes  a  credit or payment, and, for taxable
    12  years beginning on or after January first, two thousand sixteen, on  the
    13  fifteenth day of the third month following the close of his or her taxa-
    14  ble  year  with  respect  to  which  such amount constitutes a credit or
    15  payment.
    16    § 20. Paragraph (a) of subdivision 1 of section 11-653 of the adminis-
    17  trative code of the city of New York, as added by section 1 of part D of
    18  chapter 60 of the laws of 2015, is amended to read as follows:
    19    (a) For the privilege of doing business, or of employing  capital,  or
    20  of  owning  or  leasing property in the city in a corporate or organized
    21  capacity, or of maintaining an office in the city, for all or  any  part
    22  of  each  of  its  fiscal  or  calendar years, every domestic or foreign
    23  corporation, except corporations specified in subdivision four  of  this
    24  section,  shall  annually  pay  a  tax,  upon  the basis of its business
    25  income, or upon such other basis as may  be  applicable  as  hereinafter
    26  provided,  for such fiscal or calendar year or part thereof, on a report
    27  [which] that shall be filed, except as hereinafter provided, for taxable
    28  years beginning before January first, two thousand sixteen, on or before
    29  the fifteenth day of March next succeeding the close of each such calen-
    30  dar year, or, in the case of a taxpayer  [which]  that  reports  on  the
    31  basis  of  a fiscal year, within two and one-half months after the close
    32  of each such fiscal year, and for taxable years beginning  on  or  after
    33  January  first,  two thousand sixteen, on or before the fifteenth day of
    34  April next succeeding the close of each such calendar year, or,  in  the
    35  case  of  a  taxpayer that reports on the basis of a fiscal year, within
    36  three and one-half months after the close of each such fiscal year,  and
    37  shall be paid as hereinafter provided.
    38    §  21.  Subdivision  1 of section 11-655 of the administrative code of
    39  the city of New York, as added by section 1 of part D of chapter  60  of
    40  the laws of 2015, is amended to read as follows:
    41    1. Every corporation having an officer, agent or representative within
    42  the city, shall, annually on or before March fifteenth for taxable years
    43  beginning before January first, two thousand sixteen, and annually on or
    44  before  April  fifteenth for taxable years beginning on or after January
    45  first, two thousand sixteen, transmit to the commissioner of  finance  a
    46  report,  in  a  form  prescribed by the commissioner of finance [(except
    47  that a corporation which reports on the basis of  a  fiscal  year  shall
    48  transmit  its  report  within two and one-half months after the close of
    49  its fiscal year)], setting forth such information as the commissioner of
    50  finance may prescribe,  [and  every]  except  that  a  corporation  that
    51  reports  on  the  basis of a fiscal year shall transmit such report, for
    52  taxable years beginning before  January  first,  two  thousand  sixteen,
    53  within  two and one-half months after the close of its fiscal year, and,
    54  for taxable years beginning after January first, two  thousand  sixteen,
    55  within  three  and  one-half  months after the close of its fiscal year.
    56  Every taxpayer [which] that ceases to do business in the city or  to  be

        S. 6409--C                         42                         A. 9009--C
 
     1  subject  to  the  tax  imposed  by this subchapter shall transmit to the
     2  commissioner of finance a report on the date of  such  cessation  or  at
     3  such other time as the commissioner of finance may require covering each
     4  year or period for which no report was theretofore filed. Every taxpayer
     5  shall also transmit such other reports and such facts and information as
     6  the  commissioner  of  finance may require in the administration of this
     7  subchapter. The commissioner of finance may grant a reasonable extension
     8  of time for filing reports whenever good cause exists.
     9    An automatic extension of six months for  the  filing  of  its  annual
    10  report  shall  be allowed any taxpayer if, within the time prescribed by
    11  the preceding paragraph, whichever is applicable,  such  taxpayer  files
    12  with  the  commissioner  of finance an application for extension in such
    13  form as the commissioner of finance may prescribe by regulation and pays
    14  on or before the date of such filing the amount  properly  estimated  as
    15  its tax.
    16    §  22.  Subdivision  1 of section 11-658 of the administrative code of
    17  the city of New York, as added by section 1 of part D of chapter  60  of
    18  the laws of 2015, is amended to read as follows:
    19    1. [Every] For taxable years beginning before January first, two thou-
    20  sand  sixteen,  every  taxpayer  subject  to  the tax imposed by section
    21  11-653 of this subchapter shall pay with the report required to be filed
    22  for the preceding privilege period, if any, or with an  application  for
    23  extension  of  the time and filing such report, an amount equal to twen-
    24  ty-five per centum of the preceding year's tax if such preceding  year's
    25  tax  exceeded  one thousand dollars.   For taxable years beginning on or
    26  after January first, two thousand sixteen, every taxpayer subject to the
    27  tax imposed by section 11-653 of this subchapter shall pay on or  before
    28  the fifteenth day of March next succeeding the close of each such calen-
    29  dar  year,  or, in the case of a taxpayer that reports on the basis of a
    30  fiscal year, within two and one-half months after the close of each such
    31  fiscal year an amount equal to twenty-five  per  centum  of  the  second
    32  preceding  year's  tax  if  the second preceding year's tax exceeded one
    33  thousand dollars.
    34    § 23. Subdivision 6 of section 11-658 of the  administrative  code  of
    35  the  city  of New York, as added by section 1 of part D of chapter 60 of
    36  the laws of 2015, is amended to read as follows:
    37    6. As used in this section, "the preceding year's tax" means  the  tax
    38  imposed  upon  the taxpayer by section 11-653 of this subchapter for the
    39  preceding calendar or fiscal year, or, for  purposes  of  computing  the
    40  first  installment  of  estimated  tax  when  either the mandatory first
    41  installment is paid pursuant to subdivision one of this  section  or  an
    42  application  has  been  filed  for  extension of the time for filing the
    43  report required to be filed for such preceding calendar or fiscal  year,
    44  the  amount  properly  estimated  pursuant  to  section  11-657  of this
    45  subchapter as the tax imposed upon the taxpayer  for  such  calendar  or
    46  fiscal year.  As used in this section, "the second preceding year's tax"
    47  means  the  tax  imposed  upon  the  taxpayer  by section 11-653 of this
    48  subchapter for the second preceding calendar or fiscal year.
    49    § 24. This act shall take effect immediately, provided, however,  that
    50  sections one and four of this act shall apply to taxable years beginning
    51  on  or after January 1, 2017 and provided, further, that section five of
    52  this act shall take effect on the same date and in the  same  manner  as
    53  section 26 of part S of chapter 59 of the laws of 2014 takes effect, and
    54  that  section five of this act shall apply to taxable years beginning on
    55  or after January 1, 2018, and provided, further,  that  sections  seven,
    56  seven-a,   ten,   eleven,  thirteen-a,  fifteen,  fifteen-a,  fifteen-c,

        S. 6409--C                         43                         A. 9009--C
 
     1  fifteen-d, sixteen, twenty-two and twenty-three of this  act  shall,  to
     2  the extent that such sections refer to the second preceding taxable year
     3  and  the second preceding year's tax, apply to the amount or amounts due
     4  to be paid on or after March 15, 2017.
 
     5                                   PART R
 
     6                            Intentionally Omitted
 
     7                                   PART S

     8                            Intentionally Omitted
 
     9                                   PART T
 
    10                            Intentionally Omitted
 
    11                                   PART U
 
    12    Section  1.  Section 19 of Part W-1 of chapter 109 of the laws of 2006
    13  amending the tax law and other laws relating  to  providing  exemptions,
    14  reimbursements  and  credits  from various taxes for certain alternative
    15  fuels, as amended by section 1 of part V of chapter 59 of  the  laws  of
    16  2014, is amended to read as follows:
    17    §  19. This act shall take effect immediately; provided, however, that
    18  sections one through thirteen of this act shall take effect September 1,
    19  2006 and shall be deemed repealed on September 1, [2016] 2021  and  such
    20  repeal  shall  apply  in  accordance  with  the  applicable transitional
    21  provisions of sections 1106 and 1217 of the tax law, and shall apply  to
    22  sales  made,  fuel  compounded or manufactured, and uses occurring on or
    23  after such date, and with respect to sections seven  through  eleven  of
    24  this  act,  in  accordance  with  applicable  transitional provisions of
    25  sections 1106 and 1217 of the  tax  law;  provided,  however,  that  the
    26  commissioner  of  taxation  and finance shall be authorized on and after
    27  the date this act shall have become a law to adopt and amend  any  rules
    28  or  regulations  and  to  take  any  steps  necessary  to  implement the
    29  provisions of this act; provided further that sections fourteen  through
    30  sixteen  of  this  act  shall take effect immediately and shall apply to
    31  taxable years beginning on or after January 1, 2006.
    32    § 2. This act shall take effect immediately.
 
    33                                   PART V

    34    Section 1. Section 37 of the tax law, as added by chapter 109  of  the
    35  laws  of  2012,  subdivision  (c)  as amended by section 52 of part A of
    36  chapter 59 of the laws of 2014, is amended to read as follows:
    37    § 37. [Beer] Alcoholic beverage  production  credit.  (a)  General.  A
    38  taxpayer subject to tax under article nine-A or twenty-two of this chap-
    39  ter,  that is registered as a distributor under article eighteen of this
    40  chapter, and that produces sixty million or fewer  gallons  of  beer  or
    41  cider,  twenty  million or fewer gallons of wine, or eight hundred thou-
    42  sand or fewer gallons of liquor in this state in the taxable year, shall
    43  be allowed a credit against such taxes in the amount specified in subdi-
    44  vision (b) of this section and pursuant to the provisions referenced  in
    45  subdivision (c) of this section. Provided, however, that no credit shall
    46  be  allowed  for  any  beer, cider, wine or liquor produced in excess of

        S. 6409--C                         44                         A. 9009--C
 
     1  fifteen million five hundred thousand gallons in the  taxable  year.  If
     2  the  taxpayer is a partner in a partnership or shareholder of a New York
     3  S corporation, then the cap imposed by the preceding sentence  shall  be
     4  applied at the entity level, so that the aggregate credit allowed to all
     5  the  partners  or  shareholders  of each such entity in the taxable year
     6  does not exceed that cap.
     7    (b) The amount of the credit per taxpayer per  taxable  year  (or  pro
     8  rata  share  of  earned  credit  in  the case of a partnership) for each
     9  gallon of beer, cider, wine or liquor produced  in  this  state  [on  or
    10  after April first, two thousand twelve] shall be determined as follows:
    11    (1)  for  the first five hundred thousand gallons of beer, cider, wine
    12  or liquor produced in this state in the taxable year, the  credit  shall
    13  equal fourteen cents per gallon; and
    14    (2)  for  each  gallon of beer, cider, wine or liquor produced in this
    15  state in the taxable year in excess of five  hundred  thousand  gallons,
    16  the credit shall equal four and one-half cents per gallon.
    17    (c)  Cross-references.  For  application of the credit provided for in
    18  this section, see the following provisions of this chapter:
    19    (1) Article 9-A: Section 210-B, subdivision 39.
    20    (2) Article 22: Section 606, subsections (i) and (uu).
    21    § 2. Subdivision 39 of section 210-B of  the  tax  law,  as  added  by
    22  section  17  of  part A of chapter 59 of the laws of 2014, is amended to
    23  read as follows:
    24    39. [Beer] Alcoholic beverage production credit.  A taxpayer shall  be
    25  allowed  a credit, to be computed as provided in section thirty-seven of
    26  this chapter, against the tax imposed by this article. In no event shall
    27  the credit allowed under this subdivision for any  taxable  year  reduce
    28  the  tax  due  for such year to less than the amount prescribed in para-
    29  graph (d) of subdivision one of section two hundred ten of this article.
    30  However, if the amount of credit allowed under this subdivision for  any
    31  taxable year reduces the tax to such amount or if the taxpayer otherwise
    32  pays  tax based on the fixed dollar minimum amount, any amount of credit
    33  thus not deductible in such taxable year shall be treated as an overpay-
    34  ment of tax to be credited or refunded in accordance with the provisions
    35  of section one thousand eighty-six of this chapter.  Provided,  however,
    36  the provisions of subsection (c) of section one thousand eighty-eight of
    37  this chapter notwithstanding, no interest shall be paid thereon.
    38    §  3. Subdivision 3 of section 420 of the tax law, as amended by chap-
    39  ter 94 of the laws of 1934, is amended to read as follows:
    40    3. "Alcoholic beverages" mean and include ciders, as  defined  by  the
    41  alcoholic beverage control law, beers, wines or liquors.
    42    § 4. Section 424 of the tax law is amended by adding a new subdivision
    43  6 to read as follows:
    44    6. Notwithstanding any other provision of this article, there shall be
    45  exempt  from  the  taxes imposed under this article, alcoholic beverages
    46  furnished by a licensed producer of alcoholic beverages at no charge  to
    47  a  customer or prospective customer at a tasting held in accordance with
    48  the alcoholic beverage control law for consumption at such tasting.
    49    § 5. Clause (xxxiv) of subparagraph (B) of paragraph 1  of  subsection
    50  (i) of section 606 of the tax law, as amended by section 68 of part A of
    51  chapter 59 of the laws of 2014, is amended to read as follows:
    52  (xxxiv) [Beer] Alcoholic beverage    Amount of credit
    53  production credit under              under subdivision thirty-nine of
    54  subsection (uu)                      section two hundred ten-B
    55    §  6. Subsection (uu) of section 606 of the tax law, as added by chap-
    56  ter 109 of the laws of 2012, is amended to read as follows:

        S. 6409--C                         45                         A. 9009--C
 
     1    (uu) [Beer] Alcoholic beverage production credit. A taxpayer shall  be
     2  allowed  a credit, to be computed as provided in section thirty-seven of
     3  this chapter, against the tax imposed by this article. If the amount  of
     4  the  credit  allowed  under  this  subsection for any taxable year shall
     5  exceed  the taxpayer's tax for such year, the excess shall be treated as
     6  an overpayment of tax to be credited or refunded in accordance with  the
     7  provisions  of section six hundred eighty-six of this article, provided,
     8  however, that no interest shall be paid thereon.
     9    § 7. Subdivision 13 of section 1118  of  the  tax  law,  as  added  by
    10  section  2  of  part  U of chapter 59 of the laws of 2015, is amended to
    11  read as follows:
    12    (13) In respect to the use of the following items at a tasting held by
    13  a licensed [brewery, farm brewery, cider producer, farm cidery,  distil-
    14  lery  or  farm distillery] producer of alcoholic beverages in accordance
    15  with the alcoholic beverage control law: (i) the alcoholic  beverage  or
    16  beverages  authorized  by  the  alcoholic  beverage  control  law  to be
    17  furnished at no charge to a customer or  prospective  customer  at  such
    18  tasting  for  consumption at such tasting; and (ii) bottles, corks, caps
    19  and labels used to package such alcoholic beverages.
    20    § 8. This act shall take effect immediately, provided, however,  that:
    21  sections one, two, five and six of this act shall apply to taxable years
    22  beginning  on  or after January 1, 2016; sections three and four of this
    23  act shall apply to taxable periods beginning on or after April 1,  2016;
    24  and section seven of this act shall apply to uses occurring on and after
    25  June 1, 2016.
 
    26                                   PART W
 
    27                            Intentionally Omitted
 
    28                                   PART X
 
    29    Section  1.  Paragraph 2 of subdivision (e) of section 1105 of the tax
    30  law, as amended by section 1 of part Q of chapter  59  of  the  laws  of
    31  2012, is amended to read as follows:
    32    (2)  Except  as  provided in subdivision (r) of section eleven hundred
    33  eleven of this part, when occupancy is provided, for a single  consider-
    34  ation,  with  property, services, amusement charges, or any other items,
    35  the separate sale of which is not subject to tax under this article, and
    36  the rent paid for such occupancy does not qualify for the  exemption  in
    37  subdivision  (kk) of section eleven hundred fifteen of this article, the
    38  entire consideration shall be treated as rent subject to tax under para-
    39  graph one of this subdivision; provided, however, that where the  amount
    40  of  the  rent  for occupancy is stated separately from the price of such
    41  property, services, amusement charges, or  other  items,  on  any  sales
    42  slip,  invoice, receipt, or other statement given the occupant, and such
    43  rent is reasonable in relation to the value of such property,  services,
    44  amusement  charges or other items, only such separately stated rent will
    45  be subject to tax under paragraph one of this subdivision.
    46    § 2. Section 1115 of the tax law is amended by adding a  new  subdivi-
    47  sion (kk) to read as follows:
    48    (kk)  Rent paid by a room remarketer to an operator that is not a room
    49  remarketer for an occupancy that the room remarketer intends to  provide
    50  to  an occupant for rent shall be exempt from the hotel unit fee imposed
    51  by section eleven hundred four of this article and the  tax  imposed  by
    52  subdivision (e) of section eleven hundred five of this article, provided

        S. 6409--C                         46                         A. 9009--C
 
     1  that  such room remarketer furnishes such operator a certificate in such
     2  form and containing such information as may be prescribed by the commis-
     3  sioner. The exemption certificate provided for by this subdivision shall
     4  be  administered  by  the  commissioner in conformity with the rules for
     5  exemption or resale certificates in subparagraph (i) of paragraph one of
     6  subdivision (c) of section eleven hundred thirty-two of this article.
     7    § 3. Paragraph 4 of subdivision a of section 11-2502 of  the  adminis-
     8  trative  code of the city of New York, as amended by section 4 of part Q
     9  of chapter 59 of the laws of 2012, is amended to read as follows:
    10    (4) (i) When occupancy is provided, for a single  consideration,  with
    11  property,  services, amusement charges, or any other items, the separate
    12  sale of which is not subject to tax under this  chapter,  and  the  rent
    13  paid  for  such occupancy does not qualify for the exemption in subdivi-
    14  sion 1 of this section, the entire consideration  shall  be  treated  as
    15  rent  subject  to tax under paragraph one of this subdivision; provided,
    16  however, that where the amount of the rent for occupancy is stated sepa-
    17  rately from the price of such property, services, amusement  charges  or
    18  other  items  on  any  sales  slip, invoice, receipt, or other statement
    19  given the occupant and such rent is reasonable in relation to the  value
    20  of such property, services, amusement charges, or other items, only such
    21  separately stated rent will be subject to tax under this subdivision.
    22    (ii) In regard to the collection of tax on occupancies by remarketers,
    23  when  occupancy  is provided, for a single consideration, with property,
    24  services, amusement charges, or any other items,  whether  or  not  such
    25  other  items are taxable, the rent portion of the consideration for such
    26  sale shall be computed as follows: the total consideration for the  sale
    27  multiplied  by a fraction, the numerator of which shall be the consider-
    28  ation paid to the hotel for the occupancy and the denominator  of  which
    29  shall  be the consideration paid to the hotel for the occupancy plus the
    30  consideration paid to the providers of the other items being sold, or by
    31  any other reasonable method  pursuant  to  which  the  rent  portion  of
    32  consideration  would  be no less than the computation of rent portion of
    33  consideration under subparagraph (i) of this paragraph.  Nothing  herein
    34  shall  be  construed to subject to tax or exempt from tax any service or
    35  property or amusement charge or other items otherwise subject to tax  or
    36  exempt from tax under this chapter.
    37    §  4.  Section  11-2502  of the administrative code of the city of New
    38  York is amended by adding a new subdivision 1 to read as follows:
    39    1. An occupancy that an  operator  conveys  or  furnishes  to  a  room
    40  remarketer  that  the  room  remarketer  intends  to  convey or furnish,
    41  directly or indirectly, to an occupant for rent shall be exempt from the
    42  taxes imposed by  this  section,  provided  that  such  room  remarketer
    43  furnishes  the  operator  with a certificate in such form and containing
    44  such information as may be prescribed by the  commissioner  of  finance.
    45  The  operator  shall retain such statement and provide it to the commis-
    46  sioner of finance upon request.
    47    § 5. This act shall take effect immediately and apply to rent paid for
    48  occupancies on or after June 1, 2016.
 
    49                                   PART Y
 
    50    Section 1. The section heading of section 951-a of  the  tax  law,  as
    51  added by chapter 190 of the laws of 1990, is amended to read as follows:
    52    [Definitions] General provisions and definitions.
    53    §  2.  Section  951-a  of  the  tax  law  is  amended  by adding a new
    54  subsection (f) to read as follows:

        S. 6409--C                         47                         A. 9009--C
 
     1    (f) Tax treatment of charitable contributions  for  determining  domi-
     2  cile.    Notwithstanding  any  other  provision  of any other law to the
     3  contrary,  the  making  of  a  financial  contribution,  gift,  bequest,
     4  donation  or  any  other financial instrument or pledge in any amount or
     5  the  donation  or  loan of any object of any value, or the volunteering,
     6  giving or donation of uncompensated time,  or  any  combination  of  the
     7  foregoing,  considered a charitable contribution under subsection (c) of
     8  section one hundred seventy of the internal revenue code, or to  a  not-
     9  for-profit  organization, as defined in subdivision seven of section one
    10  hundred seventy-nine-q of the state finance law, shall not  be  used  in
    11  any  manner to determine where an individual is domiciled at the time of
    12  his or her death.
    13    § 3. This act shall take effect immediately.
 
    14                                   PART Z
 
    15    Section 1. Subdivision 2 of section 89-b of the state finance law,  as
    16  amended  by  chapter  56  of  the  laws  of  1993, is amended to read as
    17  follows:
    18    2. The dedicated highway and bridge trust fund shall consist of  [two]
    19  three  accounts: (a) the special obligation reserve and payment account;
    20  [and] (b) the highway and bridge capital account; and (c)  the  aviation
    21  purpose  account.  Moneys in each account shall be kept separate and not
    22  commingled with any other moneys in the custody of the comptroller.
    23    § 2. Section 89-b of the state finance law is amended by adding a  new
    24  subdivision 4-a to read as follows:
    25    4-a.  (a)  The  aviation  purpose  account shall consist of all moneys
    26  required to be deposited by section three hundred twelve of the tax  law
    27  and  any  other  moneys  credited  or transferred thereto from any other
    28  fund, account or source.
    29    (b) Moneys in the aviation  purpose  account  shall  be  utilized  for
    30  airports  and  aviation  facilities  and equipment and related projects,
    31  including but not  limited  to  the  acquisition  of  real  or  tangible
    32  personal property, construction, reconstruction, reconditioning, preser-
    33  vation, maintenance or improvement of airport or aviation capital facil-
    34  ities and noise mitigation projects, and any other purpose not prohibit-
    35  ed by federal law.
    36    § 3. Section 312 of the tax law, as amended by section 32 of part K of
    37  chapter 61 of the laws of 2011, is amended to read as follows:
    38    §  312.  Deposit and disposition of revenue.-- (a) Except as otherwise
    39  provided, of all taxes, interest and penalties collected or received  on
    40  or  after  April  first,  two  thousand  one,  from the taxes imposed by
    41  [sections] section three hundred one-a [and three hundred one-e] of this
    42  article, (i) initially eighty and three-tenths percent shall be deposit-
    43  ed, as prescribed by subdivision (d) of section three hundred  one-j  of
    44  this  article and (ii) nineteen and seven-tenths percent shall be depos-
    45  ited in such mass transportation operating assistance fund to the credit
    46  of the metropolitan mass transportation operating assistance account and
    47  the public transportation systems operating assistance  account  thereof
    48  in  the  manner  provided  by  subdivision eleven of section one hundred
    49  eighty-two-a of this chapter. Provided, further that on  or  before  the
    50  twenty-fifth  day of each month commencing with April, two thousand one,
    51  the comptroller shall deduct the amount of six hundred twenty-five thou-
    52  sand dollars prior to any deposit or disposition of the taxes, interest,
    53  and penalties collected or received pursuant to such [sections]  section
    54  three  hundred  one-a  [and  three hundred one-e] and shall deposit such

        S. 6409--C                         48                         A. 9009--C
 
     1  amount in the dedicated fund accounts pursuant  to  subdivision  (d)  of
     2  section  three  hundred  one-j  of this article. Provided, further, that
     3  commencing January fifteenth, nineteen hundred  ninety-one,  and  on  or
     4  before  the tenth day of March and the fifteenth day of June and Septem-
     5  ber of such year, the commissioner shall, based on information  supplied
     6  by  taxpayers  and other appropriate sources, estimate the amount of the
     7  utility credit authorized by section three hundred one-d of this article
     8  which has been accrued to reduce tax liability under section one hundred
     9  eighty-six-a of this chapter during the period covered by such  estimate
    10  and  certify  to  the state comptroller such estimated amount. The comp-
    11  troller shall forthwith, after receiving such  certificate,  deduct  the
    12  amount  of  such  credit  so  certified by the commissioner prior to any
    13  deposit or disposition of the taxes, interest and penalties collected or
    14  received pursuant to such [sections] section three  hundred  one-a  [and
    15  three hundred one-e] and shall pay such amount so certified and deducted
    16  into  the state treasury to the credit of the general fund. Also, subse-
    17  quently, during the fiscal year when the commissioner becomes  aware  of
    18  changes  or  modifications  with  respect  to  actual  credit usage, the
    19  commissioner shall,  as  soon  as  practicable,  issue  a  certification
    20  setting  forth  the  amount  of any required adjustment to the amount of
    21  actual credit usage previously certified. After  receiving  the  certif-
    22  icate of the commissioner with respect to actual credit usage or modifi-
    23  cation  of the same, the comptroller shall forthwith adjust general fund
    24  receipts and the revenues to be deposited  or  disposed  of  under  this
    25  article  to reflect the difference so certified by the commissioner. The
    26  commissioner shall not be liable for any overestimate  or  underestimate
    27  of the amount of the utility credit which has been accrued to reduce tax
    28  liability  under  such  section  one hundred eighty-six-a. Nor shall the
    29  commissioner be liable  for  any  inaccuracy  in  any  certificate  with
    30  respect  to  the  amount  of  such  credit actually used or any required
    31  adjustment with respect to actual credit  usage,  but  the  commissioner
    32  shall  as  soon  as  practicable after discovery of any error adjust the
    33  next certification under this section to reflect any such error.
    34    Prior to making deposits as provided in this section, the  comptroller
    35  shall  retain such amount as the commissioner may determine to be neces-
    36  sary, subject to the approval of the director of the budget, for reason-
    37  able costs of the department in administering and collecting  the  taxes
    38  deposited  pursuant  to  this section and for refunds and reimbursements
    39  with respect to such taxes, out of which the comptroller shall  pay  any
    40  refunds  or  reimbursements  of  such  taxes to which taxpayers shall be
    41  entitled.
    42    (b) Notwithstanding any other provision of law, all  taxes,  interest,
    43  and  penalties  collected  or  received  on or after December first, two
    44  thousand seventeen from the taxes imposed by section three hundred one-e
    45  of this article shall be deposited in the aviation  purpose  account  of
    46  the  dedicated  highway  and  bridge  trust  fund established by section
    47  eighty-nine-b of the state finance law.
    48    § 4. Paragraph 1 of subdivision (a) of section 1102 of the tax law, as
    49  amended by section 8 of part W-1 of chapter 109 of the laws of 2006,  is
    50  amended to read as follows:
    51    (1)  Every  distributor  of  motor  fuel shall pay, as a prepayment on
    52  account of the taxes imposed by this article and pursuant to the author-
    53  ity of article twenty-nine of this chapter, a  tax  on  each  gallon  of
    54  motor fuel (i) which he imports or causes to be imported into this state
    55  for  use,  distribution,  storage  or  sale  in  the  state or produces,
    56  refines, manufactures or compounds in this state or (ii) if the tax  has

        S. 6409--C                         49                         A. 9009--C
 
     1  not  been imposed prior to its sale in this state, which he sells (which
     2  acts shall in regard to motor fuel hereinafter in this article be encom-
     3  passed by the phrase "imported,  manufactured  or  sold"),  except  when
     4  imported,  manufactured  or  sold under circumstances which preclude the
     5  collection of such tax by reason of the United States  constitution  and
     6  of  the  laws  of  the  United  States  enacted pursuant thereto or when
     7  imported or manufactured by an organization described in  paragraph  one
     8  or  two  of  subdivision  (a)  of section eleven hundred sixteen of this
     9  article or a hospital included in the organizations described  in  para-
    10  graph  four  of  such  subdivision  for  its own use and consumption and
    11  except kero-jet fuel  when  imported  by  an  airline  for  use  in  its
    12  airplanes,  and  except  CNG,  and  except hydrogen, and except E85 when
    13  delivered to a filling station and placed in  a  storage  tank  of  such
    14  filling station for such E85 to be dispensed directly into a motor vehi-
    15  cle  for use in the operation of such vehicle, and except aviation gaso-
    16  line sold for use in commercial aircraft and general aviation aircraft.
    17    § 4-a. Paragraph 1 of subdivision (a) of section 1102 of the tax  law,
    18  as  amended  by  chapter  261 of the laws of 1988, is amended to read as
    19  follows:
    20    (1) Every distributor of motor fuel shall  pay,  as  a  prepayment  on
    21  account of the taxes imposed by this article and pursuant to the author-
    22  ity  of  article  twenty-nine  of  this chapter, a tax on each gallon of
    23  motor fuel (i) which he imports or causes to be imported into this state
    24  for use, distribution,  storage  or  sale  in  the  state  or  produces,
    25  refines,  manufactures or compounds in this state or (ii) if the tax has
    26  not been imposed prior to its sale in this state, which he sells  (which
    27  acts shall in regard to motor fuel hereinafter in this article be encom-
    28  passed  by  the  phrase  "imported,  manufactured or sold"), except when
    29  imported, manufactured or sold under circumstances  which  preclude  the
    30  collection  of  such tax by reason of the United States constitution and
    31  of the laws of the  United  States  enacted  pursuant  thereto  or  when
    32  imported  or  manufactured by an organization described in paragraph one
    33  or two of subdivision (a) of section  eleven  hundred  sixteen  of  this
    34  article  or  a hospital included in the organizations described in para-
    35  graph four of such subdivision for  its  own  use  and  consumption  and
    36  except  kero-jet  fuel  when  imported  by  an  airline  for  use in its
    37  airplanes, and except aviation  gasoline  sold  for  use  in  commercial
    38  aircraft and general aviation aircraft.
    39    §  5.  Subparagraph  (i)  of paragraph 1 of subdivision (a) of section
    40  1210 of the tax law, as amended by section 3 of part Z of chapter 59  of
    41  the laws of 2015, is amended to read as follows:
    42    (i) Any local law, ordinance or resolution enacted by any city of less
    43  than one million or by any county or school district, imposing the taxes
    44  authorized  by this subdivision, shall, notwithstanding any provision of
    45  law to the contrary, exclude from the operation of such local taxes  all
    46  sales  of tangible personal property for use or consumption directly and
    47  predominantly in the production  of  tangible  personal  property,  gas,
    48  electricity,  refrigeration  or steam, for sale, by manufacturing, proc-
    49  essing, generating, assembly, refining, mining or  extracting;  and  all
    50  sales of tangible personal property for use or consumption predominantly
    51  either  in  the  production  of tangible personal property, for sale, by
    52  farming or in a commercial horse boarding operation, or in both; and all
    53  sales of fuel sold for use in commercial aircraft and  general  aviation
    54  aircraft; and, unless such city, county or school district elects other-
    55  wise,  shall omit the provision for credit or refund contained in clause

        S. 6409--C                         50                         A. 9009--C
 
     1  six of subdivision (a) or subdivision  (d)  of  section  eleven  hundred
     2  nineteen of this chapter.
     3    §  6. Subparagraphs (xii) and (xiii) of paragraph 4 of subdivision (a)
     4  of section 1210 of the tax law, as amended by section 3  of  part  Z  of
     5  chapter 59 of the laws of 2015, are amended and a new subparagraph (xiv)
     6  is added to read as follows:
     7    (xii) shall omit, unless such city elects otherwise, the exemption for
     8  residential  solar  energy systems equipment and electricity provided in
     9  subdivision (ee) of section eleven  hundred  fifteen  of  this  chapter;
    10  [and]  (xiii)  shall  omit,  unless  such  city  elects  otherwise,  the
    11  exemption for commercial solar energy systems equipment and  electricity
    12  provided  in  subdivision (ii) of section eleven hundred fifteen of this
    13  chapter[.]; and (xiv) shall exclude from the  operation  of  such  local
    14  taxes  all sales of fuel sold for use in commercial aircraft and general
    15  aviation aircraft.
    16    § 7. Notwithstanding any law to the contrary, the comptroller is here-
    17  by authorized and directed to transfer from the general fund for deposit
    18  into the mass transportation  operating  assistance  fund,  pursuant  to
    19  section 88-a of the state finance law and the dedicated mass transporta-
    20  tion trust fund, pursuant to section 89-c of the state finance law, upon
    21  request  of  the  director  of the budget, on or before March 31 of each
    22  year, an amount equal to the amount of revenue received by  the  commis-
    23  sioner  of taxation and finance during the state fiscal year from petro-
    24  leum business taxes imposed pursuant to the authority of  section  301-e
    25  of  the  tax  law  that would have otherwise been directed to such funds
    26  pursuant to section 312 of the tax law as such section was in effect  on
    27  the day before this act became a law.
    28    §  8.  This  act  shall take effect immediately, provided however that
    29  sections one, two and seven of this act shall take effect April 1, 2017;
    30  provided further that sections three, four, five and  six  of  this  act
    31  shall take effect December 1, 2017; and provided further that the amend-
    32  ments  to  paragraph 1 of subdivision (a) of section 1102 of the tax law
    33  made by section four of this act shall be subject to the expiration  and
    34  reversion  of such paragraph pursuant to section 19 of part W-1 of chap-
    35  ter 109 of the laws of  2006,  as  amended,  when  upon  such  date  the
    36  provisions of section four-a of this act shall take effect.
 
    37                                   PART AA
 
    38                            Intentionally Omitted
 
    39                                   PART BB
 
    40    Section  1.  Subdivision  1  of section 236 of the racing, pari-mutuel
    41  wagering and breeding  law, as amended by chapter  18  of  the  laws  of
    42  2008, is amended to read as follows:
    43    1. Every corporation authorized under this chapter to conduct pari-mu-
    44  tuel  betting at a race meeting on races run thereat, except as provided
    45  in section two hundred thirty-eight of this article with respect to  the
    46  franchised corporation, shall distribute all sums deposited in any pari-
    47  mutuel  pool  to  the holders of winning tickets therein, providing such
    48  tickets be presented for payment before April first of the year  follow-
    49  ing  the  year  of  their purchase, less an amount [which] that shall be
    50  established and retained by such racing corporation of between  fourteen
    51  to  twenty [per centum] percent of the total deposits in pools resulting
    52  from regular on-track bets and less sixteen to twenty-two  [per  centum]

        S. 6409--C                         51                         A. 9009--C
 
     1  percent  of the total deposits in pools resulting from multiple on-track
     2  bets and less twenty to thirty [per centum] percent of the total  depos-
     3  its  in  pools  resulting  from  exotic on-track bets and less twenty to
     4  thirty-six  [per centum] percent of the total pools resulting from super
     5  exotic on-track bets, plus the breaks. The retention rate to  be  estab-
     6  lished  is  subject  to  the  prior approval of the [racing and wagering
     7  board] gaming commission.  Such rate may not be changed more  than  once
     8  per  calendar  quarter  to be effective on the first day of the calendar
     9  quarter. "Exotic bets" and "multiple bets" shall have the  meanings  set
    10  forth  in  section  five hundred nineteen of this chapter and breaks are
    11  hereby defined as [the odd cents over any multiple of ten, or for exotic
    12  bets over any multiple of fifty, or for  super  exotic  bets,  over  any
    13  multiple  of  one hundred, calculated on the basis of one dollar, other-
    14  wise payable to a patron provided, however, that effective after October
    15  fifteenth, nineteen hundred ninety-four breaks are  hereby  defined  as]
    16  the  odd  cents  over  any multiple of five for payoffs greater than one
    17  dollar five cents but less than five dollars, over any multiple  of  ten
    18  for payoffs greater than five dollars but less than twenty-five dollars,
    19  over  any  multiple  of twenty-five for payoffs greater than twenty-five
    20  dollars but less than two hundred fifty dollars, or over any multiple of
    21  fifty for payoffs over two hundred fifty dollars.  "Super  exotic  bets"
    22  shall  have  the  meaning set forth in section three hundred one of this
    23  chapter. Of the amount so retained there shall be paid  by  such  corpo-
    24  ration  to the department of taxation and finance as a reasonable tax by
    25  the state for the privilege of conducting  pari-mutuel  betting  on  the
    26  races  run  at  the  race meeting held by such corporation, which tax is
    27  hereby levied, the following percentages of the total pool, plus  fifty-
    28  five  [per centum] percent of the breaks; the applicable rates for regu-
    29  lar and multiple bets shall be one and one-half  [per  centum]  percent;
    30  the applicable rates for exotic bets shall be six and three-quarter [per
    31  centum]  percent  and the applicable rate for super exotic bets shall be
    32  seven and three-quarter [per centum] percent.   Effective on  and  after
    33  September  first,  nineteen hundred ninety-four, the applicable tax rate
    34  shall be one [per centum] percent  of  all  wagers,  provided  that,  an
    35  amount  equal  to  one-half the difference between the taxation rate for
    36  on-track regular, multiple and exotic bets as of December  thirty-first,
    37  nineteen  hundred  ninety-three and the rates on such on-track wagers as
    38  herein provided shall be used exclusively for purses. Provided, however,
    39  that for any twelve-month period beginning on April  first  in  nineteen
    40  hundred ninety and any year thereafter, each of the applicable rates set
    41  forth  above  shall  be  increased  by  one-quarter  of one [per centum]
    42  percent on all on-track bets of any such racing corporation that did not
    43  expend an amount equal to at least one-half of one [per centum]  percent
    44  of  its on-track bets during the immediately preceding calendar year for
    45  enhancements consisting of capital improvements as  defined  by  section
    46  two hundred thirty-seven of this article, repairs to its physical plant,
    47  structures,  and  equipment used in its racing or wagering operations as
    48  certified by the [state racing and wagering board] gaming commission  to
    49  the commissioner of taxation and finance no later than eighty days after
    50  the  close  of such calendar year, and five special events at each track
    51  in each calendar year, not otherwise conducted in the ordinary course of
    52  business, the purpose of  which  shall  be  to  encourage,  attract  and
    53  promote  track  attendance  and  encourage  new and continued patronage,
    54  which events shall be  [approved  by  the  racing  and  wagering  board]
    55  subject  to  the prior approval of the gaming commission for purposes of
    56  this subdivision. In the determination of the amounts expended for  such

        S. 6409--C                         52                         A. 9009--C
 
     1  enhancements, the [board] gaming commission may consider the immediately
     2  preceding  [twelve month] twelve-month calendar period or the average of
     3  the two immediately preceding [twelve month] twelve-month calendar peri-
     4  ods.  Provided  further,  however,  that of the portion of the increased
     5  amounts retained by such corporation above  those  amounts  retained  in
     6  nineteen  hundred  eighty-four,  an  amount  of  such  increase shall be
     7  distributed to purses in the same proportion as commissions  and  purses
     8  were distributed during nineteen hundred eighty-four as certified by the
     9  [board]  gaming  commission.  Such  corporation in the second zone shall
    10  receive a credit against the daily tax imposed by this subdivision in an
    11  amount equal to four-tenths of one [per centum] percent of  total  daily
    12  pools  resulting  from  the  simulcast  of  such  corporation's races to
    13  licensed facilities operated by regional off-track betting  corporations
    14  in  accordance with section one thousand eight of this chapter, provided
    15  however, that sixty [per centum] percent of the amount  of  such  credit
    16  shall  be  used  exclusively  to  increase  purses  for  overnight races
    17  conducted by such corporation; and, provided further, that in  no  event
    18  shall  such  total  daily  credit exceed four-tenths of one [per centum]
    19  percent of the total daily pool of such corporation. [Provided, however,
    20  that on and after September first,  nineteen  hundred  ninety-four  such
    21  credit  shall be four-tenths percent of total daily pools resulting from
    22  such simulcasting and that in no event shall  such  total  daily  credit
    23  equal four-tenths percent of the total daily pool of such corporation.]
    24    Such corporation shall pay to the New York state thoroughbred breeding
    25  and  development  fund one-half of one [per centum] percent of the total
    26  daily on-track pari-mutuel pools from regular, multiple and exotic bets,
    27  and three [per centum] percent of super  exotic  bets.  The  corporation
    28  shall  receive  credit  as  a  reduction of the tax by the state for the
    29  privilege of conducting pari-mutuel  betting  for  the  amounts,  except
    30  amounts paid from super exotic betting pools, paid to the New York state
    31  thoroughbred breeding and development fund after January first, nineteen
    32  hundred seventy-eight.
    33    Such  corporation  shall distribute to purses an amount equal to fifty
    34  [per centum] percent of any compensation it receives  from  simulcasting
    35  or  from  wagering conducted outside the United States. Such corporation
    36  shall pay to the [racing and wagering  board]  gaming  commission  as  a
    37  regulatory  fee,  which  fee  is  hereby levied, [fifty hundredths] six-
    38  tenths of one [per centum] percent of the total daily on-track  pari-mu-
    39  tuel pools of such corporation.
    40    §  2.  Paragraph  (d)  of  subdivision 1 of section 238 of the racing,
    41  pari-mutuel wagering and breeding law, as amended by chapter 18  of  the
    42  laws of 2008, is amended to read as follows:
    43    (d)  (i)  The pari-mutuel tax rate authorized by paragraph (a) of this
    44  subdivision shall be effective so long as a franchised corporation noti-
    45  fies the  [racing  and  wagering  board]  gaming  commission  by  August
    46  fifteenth  of  each  year that such pari-mutuel tax rate is effective of
    47  its intent to conduct a race meeting at Aqueduct  racetrack  during  the
    48  months  of December, January, February, March and April. For purposes of
    49  this paragraph such race meeting shall consist of not less than  ninety-
    50  five  days  of racing.   Not later than May first of each year that such
    51  pari-mutuel tax rate is  effective,  the  [racing  and  wagering  board]
    52  gaming  commission  shall  determine  whether a race meeting at Aqueduct
    53  racetrack consisted of the number of days as required by this paragraph.
    54  In determining the number of race  days,  cancellation  of  a  race  day
    55  because  of  an act of God[, which] that the [racing and wagering board]
    56  gaming commission approves or because of  weather  conditions  that  are

        S. 6409--C                         53                         A. 9009--C
 
     1  unsafe or hazardous which the [racing and wagering board] gaming commis-
     2  sion approves shall not be construed as a failure to conduct a race day.
     3  Additionally, cancellation of a race day because of circumstances beyond
     4  the  control  of  such  franchised corporation for which the [racing and
     5  wagering board] gaming commission gives approval shall not be  construed
     6  as  a  failure to conduct a race day. If the [racing and wagering board]
     7  gaming commission determines that  the  number  of  days  of  racing  as
     8  required  by  this  paragraph have not occurred then the pari-mutuel tax
     9  rate in paragraph (a) of this subdivision shall revert to the pari-mutu-
    10  el tax rates in effect prior to January first, nineteen hundred  ninety-
    11  five.
    12    (ii) Such franchised corporation shall pay to the [racing and wagering
    13  board]  gaming  commission  as  a  regulatory  fee,  which fee is hereby
    14  levied, [fifty hundredths] six-tenths of one [per centum] percent of the
    15  total daily on-track pari-mutuel pools of such franchised corporation.
    16    § 3. Paragraph d of subdivision 1 of section 318 of the racing,  pari-
    17  mutuel  wagering  and breeding law, as amended by section 3 of part B of
    18  chapter 59 of the laws of 2005, is amended to read as follows:
    19    d. Every harness racing association or corporation shall  pay  to  the
    20  [board]  gaming  commission  as  a  regulatory  fee, which fee is hereby
    21  levied, [fifty hundredths] six-tenths of one percent of the total  daily
    22  on-track pari-mutuel pools of such association or corporation.
    23    §  4. The opening paragraph and the opening paragraph of subdivision 1
    24  of section 527 of the racing, pari-mutuel wagering and breeding law, the
    25  opening paragraph as amended by chapter 18 of the laws of 2008  and  the
    26  opening paragraph of subdivision 1 as amended by chapter 300 of the laws
    27  of 2015, are amended to read as follows:
    28    Each  regional corporation conducting off-track betting shall distrib-
    29  ute all sums deposited in any pari-mutuel pool through such  corporation
    30  to  the  holders  of  winning tickets therein, providing such tickets be
    31  presented for payment prior to April first of  the  year  following  the
    32  year  of  their purchase, less an amount [which] that it shall retain at
    33  the same rate established by the track accepting wagers from  each  such
    34  regional corporation.
    35    The  disposition  of the retained commission from pools resulting from
    36  regular, multiple or exotic bets, as the case may be, whether placed  on
    37  races  run  within  a  region  or  outside a region, conducted by racing
    38  corporations, harness racing associations or corporations, quarter horse
    39  racing associations or corporations or races run outside the state shall
    40  be governed by the tables in paragraphs a and b of this subdivision. The
    41  rate denominated "state tax" shall represent the rate  of  a  reasonable
    42  tax imposed upon the retained commission for the privilege of conducting
    43  off-track  pari-mutuel  betting, which tax is hereby levied and shall be
    44  payable in the manner set forth in this section. Each off-track  betting
    45  corporation  shall pay to the [racing and wagering board] gaming commis-
    46  sion as a regulatory fee, which fee is hereby levied, [fifty hundredths]
    47  six-tenths of one percent of the total daily pools of such  corporation.
    48  Each  corporation  shall  also  pay  twenty  [per centum] percent of the
    49  breaks derived from bets on harness races and fifty [per centum] percent
    50  of the breaks derived from bets on all other races  to  the  agriculture
    51  and  New  York  State  horse  breeding  and  development fund and to the
    52  thoroughbred breeding and development fund, the total of  such  payments
    53  to  be apportioned fifty [per centum] percent to each such fund. For the
    54  purposes of this section, the New York city, Suffolk,  Nassau,  and  the
    55  Catskill  regions  shall constitute a single region and any thoroughbred
    56  track located within the Capital District region shall be deemed  to  be

        S. 6409--C                         54                         A. 9009--C
 
     1  within  such  single  region. A "regional meeting" shall refer to either
     2  harness or thoroughbred meetings, or  both,  except  that  a  franchised
     3  corporation  shall  not be a regional track for the purpose of receiving
     4  distributions  from  bets on thoroughbred races conducted by a thorough-
     5  bred track in the Catskill region conducting a mixed meeting.  With  the
     6  exception  of a harness racing association or corporation first licensed
     7  to conduct pari-mutuel wagering at a track located in Tioga or  Saratoga
     8  county after January first, two thousand five, racing corporations first
     9  licensed  to  conduct  pari-mutuel  racing after January first, nineteen
    10  hundred eighty-six or a harness racing association or corporation  first
    11  licensed  to  conduct pari-mutuel wagering at a track located in Genesee
    12  County after January first, two thousand five, and quarter horse  tracks
    13  shall  not be "regional tracks"; if there is more than one harness track
    14  within a region, such tracks shall evenly divide payments made  pursuant
    15  to  the  tables  in  paragraphs a and b of this subdivision when neither
    16  track is running. In the event a track elects  to  reduce  its  retained
    17  percentage from any or all of its pari-mutuel pools, the payments to the
    18  track  holding  the race and the regional track required by paragraphs a
    19  and b of this  subdivision  shall  be  reduced  in  proportion  to  such
    20  reduction.  Nothing  in this section shall be construed to authorize the
    21  conduct of off-track betting contrary to the provisions of section  five
    22  hundred twenty-three of this article.
    23    §  5. Paragraph a of subdivision 1 of section 904 of the racing, pari-
    24  mutuel wagering and breeding law, as amended by chapter 18 of  the  laws
    25  of 2008, are amended to read as follows:
    26    a.  The  applicable  state  tax  provided for in paragraphs a and b of
    27  subdivision one of section five hundred  twenty-seven  of  this  chapter
    28  shall  be one-half [per centum] percent for regular, multiple and exotic
    29  bets. Any harness racing or association or corporation, or  thoroughbred
    30  racing  corporation authorized pursuant to this section shall pay to the
    31  [racing and wagering board] gaming commission as a regulatory fee, which
    32  fee is hereby levied, [fifty hundredths] six-tenths of  one  percent  of
    33  the total daily pari-mutuel pools.
    34    § 6. Paragraph g of subdivision 3 of section 1007 of the racing, pari-
    35  mutuel  wagering  and breeding law, as amended by chapter 18 of the laws
    36  of 2008, is amended to read as follows:
    37    g. Any harness racing or association or corporation,  or  thoroughbred
    38  racing  corporation authorized pursuant to this section shall pay to the
    39  [racing and wagering board] gaming commission as a regulatory fee, which
    40  fee is hereby levied, [fifty hundredths] six-tenths of  one  percent  of
    41  the total daily pari-mutuel pools.
    42    § 7. Paragraph b of subdivision 3 of section 1008 of the racing, pari-
    43  mutuel  wagering  and breeding law, as amended by section 7 of part B of
    44  chapter 59 of the laws of 2005, is amended to read as follows:
    45    b. Of the sums received by the sending track, fifty percent  shall  be
    46  distributed  to  purses  in  addition  to moneys distributed pursuant to
    47  section five hundred twenty-seven of this chapter. The off-track betting
    48  corporation shall pay to the [racing and wagering board] gaming  commis-
    49  sion as a regulatory fee, which fee is hereby levied, [fifty hundredths]
    50  six-tenths of one percent of the total daily pools.
    51    § 8. Paragraph d of subdivision 4 of section 1009 of the racing, pari-
    52  mutuel  wagering  and breeding law, as amended by section 8 of part B of
    53  chapter 59 of the laws of 2005, is amended to read as follows:
    54    d. The operator shall pay to the [racing and  wagering  board]  gaming
    55  commission  as  a  regulatory  fee,  which  fee is hereby levied, [fifty
    56  hundredths] six-tenths of one percent of the total daily pools.

        S. 6409--C                         55                         A. 9009--C
 
     1    § 9. Subparagraph (iv) of paragraph i of subdivision 1 of section 1014
     2  of the racing, pari-mutuel wagering and  breeding  law,  as  amended  by
     3  chapter 18 of the laws of 2008, is amended to read as follows:
     4    (iv) Any thoroughbred racing corporation or harness racing association
     5  or  corporation  or off-track betting corporation authorized pursuant to
     6  this section shall pay to the [racing and wagering board] gaming commis-
     7  sion as a regulatory fee, which fee is hereby levied, [fifty hundredths]
     8  six-tenths of one percent of all wagering pools.
     9    § 10. Paragraph e of subdivision 3 of  section  1015  of  the  racing,
    10  pari-mutuel  wagering  and breeding law, as amended by chapter 18 of the
    11  laws of 2008, is amended to read as follows:
    12    e. Any thoroughbred racing corporation or harness  racing  association
    13  or  corporation  or off-track betting corporation authorized pursuant to
    14  this section shall pay to the [racing and wagering board] gaming commis-
    15  sion as a regulatory fee, which fee is hereby levied, [fifty hundredths]
    16  six-tenths of one percent of all wagering pools.
    17    § 11. Clause (B) of subparagraph 2 of paragraph b of subdivision 1  of
    18  section  1016  of  the racing, pari-mutuel wagering and breeding law, as
    19  amended by chapter 18 of the  laws  of  2008,  is  amended  to  read  as
    20  follows:
    21    (B)  Any  harness racing or association or corporation or thoroughbred
    22  racing corporation authorized pursuant to this section shall pay to  the
    23  [racing and wagering board] gaming commission as a regulatory fee, which
    24  fee  is  hereby  levied, [fifty hundredths] six-tenths of one percent of
    25  the total daily pari-mutuel pools.
    26    § 12. Paragraph b of subdivision 2 of  section  1018  of  the  racing,
    27  pari-mutuel  wagering  and breeding law, as amended by chapter 18 of the
    28  laws of 2008, is amended to read as follows:
    29    b. Any thoroughbred racing corporation or harness  racing  association
    30  or corporation or off-track betting corporation shall pay to the [racing
    31  and  wagering board] gaming commission as a regulatory fee, which fee is
    32  hereby levied, [fifty hundredths]  six-tenths  of  one  percent  of  all
    33  wagering pools.
    34    § 13. This act shall take effect immediately.
 
    35                                   PART CC
 
    36    Section  1. Section 308 of the racing, pari-mutuel wagering and breed-
    37  ing law, as amended by section 1 of part Y of chapter 58 of the laws  of
    38  2012, is amended to read as follows:
    39    §  308.  Officials  at  harness horse race meetings. 1. At all harness
    40  race meetings licensed by the [state racing and wagering  board]  gaming
    41  commission  in  accordance  with  the provisions of sections two hundred
    42  twenty-two through seven hundred five of this chapter  qualified  judges
    43  and  starters  shall  be  designated  by  the [state racing and wagering
    44  board] gaming commission. Such officials shall  enforce  the  rules  and
    45  regulations  of  the [state racing and wagering board] gaming commission
    46  and shall render regular written reports of the activities  and  conduct
    47  of  such  race  meetings to the [state racing and wagering board] gaming
    48  commission.
    49    2. The licensed racing corporations shall reimburse the [state  racing
    50  and  wagering  board]  gaming  commission  for  the per diem cost to the
    51  [board] commission to employ one associate  judge  and  the  starter  to
    52  serve at harness race meetings. The [board] commission shall notify each
    53  such  licensed racing [corporations] corporation of the per diem cost of
    54  the associate judge and the starter [prior  to  the  beginning]  at  the

        S. 6409--C                         56                         A. 9009--C
 
     1  track  of  such licensed racing corporation within sixty days of the end
     2  of each month. Payment of the reimbursement  required  by  this  section
     3  shall  be made to the [board] commission by each entity required to make
     4  such  payments  [on  the  last business day of each month] within thirty
     5  days of such notification by the commission  and  shall  cover  all  the
     6  costs  incurred  during that month. A penalty of five percent of payment
     7  due, and interest at the rate of one percent per month  calculated  from
     8  such  [last  day  of each month] date that payment is due to the date of
     9  the payment of the per diem cost shall be payable in case any  per  diem
    10  cost  imposed  by  this  subdivision  is  not paid when due. The [board]
    11  commission shall promulgate rules and regulations to ensure  the  proper
    12  reimbursement of such costs.
    13    3.  The  [board]  commission  shall  pay  into  the  racing regulation
    14  account, as defined in section ninety-nine-i of the state  finance  law,
    15  under  the  joint custody of the comptroller and the [board] commission,
    16  the total amount  of  the  reimbursements  collected  pursuant  to  this
    17  section.  With  the  approval  of  the  director  of  the budget, monies
    18  [utilized] used to pay the costs and expenses of the operations  of  the
    19  [board]  commission  shall  be paid out of such account on the audit and
    20  warrant of the comptroller on vouchers, certified and  approved  by  the
    21  director  of  the  division  of the budget or his or her duly designated
    22  official.
    23    4. Any associate judge and starter whose per diem costs are reimbursed
    24  by a licensed racing corporation shall remain employees  of  the  [state
    25  racing  and  wagering  board] gaming commission and shall retain all the
    26  rights and privileges of  their  current  civil  service  jurisdictional
    27  classification and status and collective bargaining unit representation.
    28    § 2. This act shall take effect immediately.
 
    29                                   PART DD
 
    30    Section  1.  Subparagraph  (ii)  of  paragraph  1  of subdivision b of
    31  section 1612 of the tax law is amended by adding a new clause  (G-2)  to
    32  read as follows:
    33    (G-2)  Notwithstanding  any  provision  to the contrary, when a vendor
    34  track is located within region six of development zone two as defined by
    35  section thirteen hundred ten of the  racing,  pari-mutuel  wagering  and
    36  breeding  law  and  is  located within Ontario county, such vendor track
    37  shall receive an additional commission at a rate equal to the percentage
    38  of revenue wagered at the vendor track after payout for prizes  pursuant
    39  to  this chapter, which percentage shall be one hundred, less the sum of
    40  the percentages of net revenue wagered at the vendor track  retained  by
    41  the  commission for operation, administration, and procurement purposes;
    42  and the vendor's fee, marketing allowance and capital award paid to  the
    43  vendor  track  pursuant to this chapter; and the effective tax rate paid
    44  on all gross gaming revenue paid by a gaming facility within  Seneca  or
    45  Wayne  counties  pursuant  to  section thirteen hundred fifty-one of the
    46  racing, pari-mutuel wagering and breeding law, provided,  however,  such
    47  additional  commission shall be applied to revenue wagered at the vendor
    48  track after payout for prizes only while a gaming facility in Seneca  or
    49  Wayne  counties is open and operational pursuant to an operation certif-
    50  icate issued pursuant to section  thirteen  hundred  thirty-one  of  the
    51  racing, pari-mutuel wagering and breeding law. The additional commission
    52  set  forth in this clause shall be paid to the vendor track within sixty
    53  days after the conclusion of the state fiscal year based on  the  calcu-
    54  lated percentage during the previous fiscal year.

        S. 6409--C                         57                         A. 9009--C
 
     1    §  2.  This  act  shall take effect immediately and shall be deemed to
     2  have been in full force and effect on and after January 1, 2014.
 
     3                                   PART EE

     4    Section  1. Clause (F) of subparagraph (ii) of paragraph 1 of subdivi-
     5  sion b of section 1612 of the tax law, as amended by section 1  of  part
     6  WW of chapter 59 of the laws of 2015, is amended to read as follows:
     7    (F) notwithstanding clauses (A), (B), (C), (D) and (E) of this subpar-
     8  agraph,  when  a  vendor track, is located in Sullivan county and within
     9  sixty miles from any gaming facility in a contiguous state  such  vendor
    10  fee  shall,  for  a period of [eight] nine years commencing April first,
    11  two thousand eight, be at a rate  of  forty-one  percent  of  the  total
    12  revenue  wagered at the vendor track after payout for prizes pursuant to
    13  this chapter, after which time such rate shall be as for all  tracks  in
    14  clause (C) of this subparagraph.
    15    §  2.  This  act  shall take effect immediately and shall be deemed to
    16  have been in full force and effect on and after April 1, 2016.
 
    17                                   PART FF
 
    18    Section 1. Paragraph (a) of subdivision  1  of  section  1003  of  the
    19  racing,  pari-mutuel  wagering and breeding law, as amended by section 1
    20  of part NN of chapter 59 of the laws of 2015,  is  amended  to  read  as
    21  follows:
    22    (a)  Any  racing  association  or  corporation  or  regional off-track
    23  betting corporation, authorized to conduct  pari-mutuel  wagering  under
    24  this  chapter, desiring to display the simulcast of horse races on which
    25  pari-mutuel betting shall be permitted in the manner and subject to  the
    26  conditions  provided for in this article may apply to the commission for
    27  a license so to do. Applications for licenses shall be in such  form  as
    28  may  be  prescribed by the commission and shall contain such information
    29  or other material or evidence as the commission may require. No  license
    30  shall be issued by the commission authorizing the simulcast transmission
    31  of  thoroughbred  races  from a track located in Suffolk county. The fee
    32  for such licenses shall be five hundred dollars per  simulcast  facility
    33  and  for  account wagering licensees that do not operate either a simul-
    34  cast facility that is open to the public within the state of New York or
    35  a licensed racetrack within the state, twenty thousand dollars per  year
    36  payable  by  the licensee to the commission for deposit into the general
    37  fund. Except as provided in  this  section,  the  commission  shall  not
    38  approve any application to conduct simulcasting into individual or group
    39  residences,  homes  or  other areas for the purposes of or in connection
    40  with pari-mutuel wagering. The commission may approve simulcasting  into
    41  residences,  homes or other areas to be conducted jointly by one or more
    42  regional off-track betting corporations and one or more of  the  follow-
    43  ing:  a  franchised  corporation,  thoroughbred  racing corporation or a
    44  harness racing corporation or association; provided (i) the simulcasting
    45  consists only of those races on which pari-mutuel betting is  authorized
    46  by  this  chapter  at  one  or more simulcast facilities for each of the
    47  contracting off-track betting corporations which  shall  include  wagers
    48  made  in  accordance  with  section  one  thousand fifteen, one thousand
    49  sixteen and one thousand seventeen of  this  article;  provided  further
    50  that  the  contract  provisions or other simulcast arrangements for such
    51  simulcast facility shall be no less favorable than those  in  effect  on
    52  January  first,  two  thousand  five;  (ii)  that each off-track betting

        S. 6409--C                         58                         A. 9009--C
 
     1  corporation having within its  geographic  boundaries  such  residences,
     2  homes  or  other  areas  technically  capable of receiving the simulcast
     3  signal shall be a contracting party; (iii) the distribution of  revenues
     4  shall  be  subject  to  contractual agreement of the parties except that
     5  statutory payments to  non-contracting  parties,  if  any,  may  not  be
     6  reduced;  provided,  however,  that nothing herein to the contrary shall
     7  prevent a track from televising its races on an irregular basis primari-
     8  ly for promotional or marketing purposes as found by the commission. For
     9  purposes of this paragraph, the provisions of section one thousand thir-
    10  teen of this article shall  not  apply.  Any  agreement  authorizing  an
    11  in-home simulcasting experiment commencing prior to May fifteenth, nine-
    12  teen hundred ninety-five, may, and all its terms, be extended until June
    13  thirtieth, two thousand [sixteen] seventeen; provided, however, that any
    14  party  to  such  agreement  may  elect  to terminate such agreement upon
    15  conveying written notice to all other parties of such agreement at least
    16  forty-five days prior to the effective  date  of  the  termination,  via
    17  registered  mail.  Any party to an agreement receiving such notice of an
    18  intent to terminate, may request the commission to mediate  between  the
    19  parties  new terms and conditions in a replacement agreement between the
    20  parties as will permit continuation of an in-home experiment until  June
    21  thirtieth,  two thousand [sixteen] seventeen; and (iv) no in-home simul-
    22  casting in the thoroughbred special betting district shall occur without
    23  the approval of the regional thoroughbred track.
    24    § 2. Subparagraph (iii) of paragraph d of  subdivision  3  of  section
    25  1007 of the racing, pari-mutuel wagering and breeding law, as amended by
    26  section  2  of  part NN of chapter 59 of the laws of 2015, is amended to
    27  read as follows:
    28    (iii) Of the sums retained by a receiving track located in Westchester
    29  county on races received from a franchised corporation, for  the  period
    30  commencing January first, two thousand eight and continuing through June
    31  thirtieth, two thousand [sixteen] seventeen, the amount used exclusively
    32  for  purses  to  be  awarded  at races conducted by such receiving track
    33  shall be computed as follows: of the sums so retained, two and  one-half
    34  percent  of the total pools. Such amount shall be increased or decreased
    35  in the amount of fifty percent of the difference  in  total  commissions
    36  determined by comparing the total commissions available after July twen-
    37  ty-first,  nineteen  hundred  ninety-five  to the total commissions that
    38  would have been available to such  track  prior  to  July  twenty-first,
    39  nineteen hundred ninety-five.
    40    §  3.  The  opening  paragraph of subdivision 1 of section 1014 of the
    41  racing, pari-mutuel wagering and breeding law, as amended by  section  3
    42  of  part  NN  of  chapter  59 of the laws of 2015, is amended to read as
    43  follows:
    44    The provisions of this section shall govern the simulcasting of  races
    45  conducted  at thoroughbred tracks located in another state or country on
    46  any day during which a franchised corporation is conducting a race meet-
    47  ing in Saratoga county at Saratoga  thoroughbred  racetrack  until  June
    48  thirtieth, two thousand [sixteen] seventeen and on any day regardless of
    49  whether  or not a franchised corporation is conducting a race meeting in
    50  Saratoga county at Saratoga thoroughbred racetrack after June thirtieth,
    51  two thousand [sixteen] seventeen.   On any day  on  which  a  franchised
    52  corporation has not scheduled a racing program but a thoroughbred racing
    53  corporation  located  within  the state is conducting racing, every off-
    54  track betting corporation branch office and every simulcasting  facility
    55  licensed  in  accordance  with  section  one  thousand  seven (that have
    56  entered into a written agreement  with  such  facility's  representative

        S. 6409--C                         59                         A. 9009--C

     1  horsemen's  organization,  as  approved by the commission), one thousand
     2  eight, or one thousand nine of  this  article  shall  be  authorized  to
     3  accept  wagers  and  display the live simulcast signal from thoroughbred
     4  tracks  located  in  another  state  or  foreign  country subject to the
     5  following provisions:
     6    § 4. Subdivision 1 of section 1015 of the racing, pari-mutuel wagering
     7  and breeding law, as amended by section 4 of part NN of  chapter  59  of
     8  the laws of 2015, is amended to read as follows:
     9    1.  The  provisions  of  this section shall govern the simulcasting of
    10  races conducted at harness tracks located in another  state  or  country
    11  during  the period July first, nineteen hundred ninety-four through June
    12  thirtieth, two thousand [sixteen] seventeen.  This section shall  super-
    13  sede all inconsistent provisions of this chapter.
    14    §  5.  The  opening  paragraph of subdivision 1 of section 1016 of the
    15  racing, pari-mutuel wagering and breeding law, as amended by  section  5
    16  of  part  NN  of  chapter  59 of the laws of 2015, is amended to read as
    17  follows:
    18    The provisions of this section shall govern the simulcasting of  races
    19  conducted  at thoroughbred tracks located in another state or country on
    20  any day during which a franchised corporation is not conducting  a  race
    21  meeting in Saratoga county at Saratoga thoroughbred racetrack until June
    22  thirtieth,  two  thousand [sixteen] seventeen.   Every off-track betting
    23  corporation branch office and every simulcasting  facility  licensed  in
    24  accordance  with  section  one  thousand  seven that have entered into a
    25  written agreement with such facility's representative horsemen's  organ-
    26  ization  as  approved by the commission, one thousand eight or one thou-
    27  sand nine of this article shall  be  authorized  to  accept  wagers  and
    28  display  the  live  full-card  simulcast  signal  of thoroughbred tracks
    29  (which may include quarter horse or mixed  meetings  provided  that  all
    30  such wagering on such races shall be construed to be thoroughbred races)
    31  located  in  another  state or foreign country, subject to the following
    32  provisions; provided,  however,  no  such  written  agreement  shall  be
    33  required of a franchised corporation licensed in accordance with section
    34  one thousand seven of this article:
    35    §  6. The opening paragraph of section 1018 of the racing, pari-mutuel
    36  wagering and breeding law, as amended by section 6 of part NN of chapter
    37  59 of the laws of 2015, is amended to read as follows:
    38    Notwithstanding any other provision of this chapter,  for  the  period
    39  July  twenty-fifth, two thousand one through September eighth, two thou-
    40  sand [fifteen] sixteen, when a franchised corporation  is  conducting  a
    41  race  meeting  within the state at Saratoga Race Course, every off-track
    42  betting  corporation  branch  office  and  every  simulcasting  facility
    43  licensed in accordance with section one thousand seven (that has entered
    44  into  a written agreement with such facility's representative horsemen's
    45  organization as approved by the commission), one thousand eight  or  one
    46  thousand  nine  of this article shall be authorized to accept wagers and
    47  display the live simulcast signal from thoroughbred  tracks  located  in
    48  another  state, provided that such facility shall accept wagers on races
    49  run at all in-state thoroughbred  tracks  which  are  conducting  racing
    50  programs subject to the following provisions; provided, however, no such
    51  written agreement shall be required of a franchised corporation licensed
    52  in accordance with section one thousand seven of this article.
    53    §  7.  Section  32  of  chapter  281 of the laws of 1994, amending the
    54  racing, pari-mutuel wagering and breeding law  and other  laws  relating
    55  to simulcasting, as amended by section 7 of part NN of chapter 59 of the
    56  laws of 2015, is amended to read as follows:

        S. 6409--C                         60                         A. 9009--C
 
     1    §  32.  This act shall take effect immediately and the pari-mutuel tax
     2  reductions in section six  of  this  act  shall  expire  and  be  deemed
     3  repealed  on  July  1,  [2016]  2017;  provided,  however,  that nothing
     4  contained herein shall be deemed to affect the  application,  qualifica-
     5  tion,  expiration,  or  repeal  of  any  provision of law amended by any
     6  section of this act, and such provisions shall be applied  or  qualified
     7  or  shall  expire  or be deemed repealed in the same manner, to the same
     8  extent and on the same date as the case may be as otherwise provided  by
     9  law;  provided  further, however, that sections twenty-three and twenty-
    10  five of this act shall remain in full force and effect only until May 1,
    11  1997 and at such time shall be deemed to be repealed.
    12    § 8. Section 54 of chapter 346 of  the  laws  of  1990,  amending  the
    13  racing, pari-mutuel wagering and breeding law and other laws relating to
    14  simulcasting  and the imposition of certain taxes, as amended by section
    15  8 of part NN of chapter 59 of the laws of 2015, is amended  to  read  as
    16  follows:
    17    §  54.  This  act  shall  take  effect immediately; provided, however,
    18  sections three through twelve of this act shall take effect  on  January
    19  1, 1991, and section 1013 of the racing, pari-mutuel wagering and breed-
    20  ing  law, as added by section thirty-eight of this act, shall expire and
    21  be deemed repealed on July 1, [2016] 2017; and section eighteen of  this
    22  act  shall take effect on July 1, 2008 and sections fifty-one and fifty-
    23  two of this act shall take effect as of the same date as chapter 772  of
    24  the laws of 1989 took effect.
    25    §  9.  Paragraph  (a)  of  subdivision 1 of section 238 of the racing,
    26  pari-mutuel wagering and breeding law, as amended by section 9  of  part
    27  NN of chapter 59 of the laws of 2015, is amended to read as follows:
    28    (a)  The  franchised  corporation  authorized  under  this  chapter to
    29  conduct pari-mutuel betting at a race meeting or races run thereat shall
    30  distribute all sums deposited in any pari-mutuel pool to the holders  of
    31  winning  tickets therein, provided such tickets be presented for payment
    32  before April first of the year following the  year  of  their  purchase,
    33  less  an  amount  which  shall be established and retained by such fran-
    34  chised corporation of between twelve to  seventeen  per  centum  of  the
    35  total  deposits in pools resulting from on-track regular bets, and four-
    36  teen to twenty-one per centum of the total deposits in  pools  resulting
    37  from on-track multiple bets and fifteen to twenty-five per centum of the
    38  total  deposits in pools resulting from on-track exotic bets and fifteen
    39  to thirty-six per centum of the total deposits in pools  resulting  from
    40  on-track  super  exotic  bets, plus the breaks. The retention rate to be
    41  established is subject to the prior approval of the  gaming  commission.
    42  Such  rate  may not be changed more than once per calendar quarter to be
    43  effective on the first day of the calendar quarter.  "Exotic  bets"  and
    44  "multiple  bets"  shall  have  the  meanings  set  forth in section five
    45  hundred nineteen of this chapter. "Super exotic  bets"  shall  have  the
    46  meaning  set  forth  in  section  three hundred one of this chapter. For
    47  purposes of this section, a "pick six bet" shall mean a  single  bet  or
    48  wager on the outcomes of six races. The breaks are hereby defined as the
    49  odd  cents over any multiple of five for payoffs greater than one dollar
    50  five cents but less than five dollars, over  any  multiple  of  ten  for
    51  payoffs  greater  than  five  dollars but less than twenty-five dollars,
    52  over any multiple of twenty-five for payoffs  greater  than  twenty-five
    53  dollars but less than two hundred fifty dollars, or over any multiple of
    54  fifty  for  payoffs over two hundred fifty dollars. Out of the amount so
    55  retained there shall be paid  by  such  franchised  corporation  to  the
    56  commissioner  of  taxation and finance, as a reasonable tax by the state

        S. 6409--C                         61                         A. 9009--C
 
     1  for the privilege of conducting pari-mutuel betting on the races run  at
     2  the  race  meetings  held  by such franchised corporation, the following
     3  percentages of the total pool for regular and  multiple  bets  five  per
     4  centum  of regular bets and four per centum of multiple bets plus twenty
     5  per centum of the breaks; for  exotic  wagers  seven  and  one-half  per
     6  centum  plus  twenty per centum of the breaks, and for super exotic bets
     7  seven and one-half per centum plus fifty per centum of the  breaks.  For
     8  the  period  June  first, nineteen hundred ninety-five through September
     9  ninth, nineteen hundred ninety-nine, such tax on regular wagers shall be
    10  three per centum and such tax on multiple wagers shall be two  and  one-
    11  half  per  centum,  plus twenty per centum of the breaks. For the period
    12  September tenth, nineteen  hundred  ninety-nine  through  March  thirty-
    13  first,  two  thousand  one, such tax on all wagers shall be two and six-
    14  tenths per centum and for the  period  April  first,  two  thousand  one
    15  through  December  thirty-first,  two thousand [sixteen] seventeen, such
    16  tax on all wagers shall be one and six-tenths per centum, plus, in  each
    17  such  period,  twenty  per centum of the breaks. Payment to the New York
    18  state thoroughbred breeding and  development  fund  by  such  franchised
    19  corporation  shall be one-half of one per centum of total daily on-track
    20  pari-mutuel pools resulting from regular, multiple and exotic  bets  and
    21  three  per  centum  of super exotic bets provided, however, that for the
    22  period September tenth, nineteen hundred ninety-nine through March thir-
    23  ty-first, two thousand one, such payment shall be six-tenths of one  per
    24  centum  of  regular,  multiple and exotic pools and for the period April
    25  first, two thousand one  through  December  thirty-first,  two  thousand
    26  [sixteen]  seventeen,  such  payment  shall  be  seven-tenths of one per
    27  centum of such pools.
    28    § 10. This act shall take effect immediately.
 
    29                                   PART GG
 
    30    Section 1. Clause (H) of subparagraph (ii) of paragraph 1 of  subdivi-
    31  sion  b  of section 1612 of the tax law, as amended by section 1 of part
    32  MM of chapter 59 of the laws of 2015, is amended to read as follows:
    33    (H) notwithstanding clauses (A), (B), (C), (D), (E), (F)  and  (G)  of
    34  this  subparagraph, the track operator of a vendor track shall be eligi-
    35  ble for a vendor's capital award of up to  four  percent  of  the  total
    36  revenue  wagered at the vendor track after payout for prizes pursuant to
    37  this chapter, which  shall  be  used  exclusively  for  capital  project
    38  investments  to improve the facilities of the vendor track which promote
    39  or encourage increased attendance at the video lottery  gaming  facility
    40  including,  but  not limited to hotels, other lodging facilities, enter-
    41  tainment  facilities,  retail  facilities,  dining  facilities,   events
    42  arenas,  parking  garages  and  other improvements that enhance facility
    43  amenities; provided that such capital investments shall be  approved  by
    44  the  division, in consultation with the state racing and wagering board,
    45  and that such vendor track demonstrates that such  capital  expenditures
    46  will  increase  patronage at such vendor track's facilities and increase
    47  the amount of revenue generated to support state education programs. The
    48  annual amount of such vendor's capital awards that a vendor track  shall
    49  be  eligible  to  receive  shall  be limited to two million five hundred
    50  thousand dollars, except for Aqueduct racetrack, for which  there  shall
    51  be  no  vendor's  capital awards. Except for tracks having less than one
    52  thousand one hundred video gaming machines,  and  except  for  a  vendor
    53  track  located west of State Route 14 from Sodus Point to the Pennsylva-
    54  nia border within New York, each track operator  shall  be  required  to

        S. 6409--C                         62                         A. 9009--C
 
     1  co-invest  an  amount  of  capital  expenditure  equal to its cumulative
     2  vendor's capital award. For all tracks, except for  Aqueduct  racetrack,
     3  the amount of any vendor's capital award that is not used during any one
     4  year  period  may  be  carried  over into subsequent years ending before
     5  April first, two thousand [sixteen] seventeen.  Any amount  attributable
     6  to  a  capital  expenditure  approved prior to April first, two thousand
     7  [sixteen]seventeen and completed before April first, two thousand [eigh-
     8  teen] nineteen; or approved prior to April first, two thousand  [twenty]
     9  twenty-one  and  completed before April first, two thousand [twenty-two]
    10  twenty-three for a vendor track located west  of  State  Route  14  from
    11  Sodus  Point to the Pennsylvania border within New York, shall be eligi-
    12  ble to receive the vendor's capital award. In the event  that  a  vendor
    13  track's  capital  expenditures,  approved by the division prior to April
    14  first, two thousand [sixteen] seventeen and  completed  prior  to  April
    15  first, two thousand [eighteen] nineteen, exceed the vendor track's cumu-
    16  lative capital award during the five year period ending April first, two
    17  thousand  [sixteen]  seventeen, the vendor shall continue to receive the
    18  capital award after April first, two thousand [sixteen] seventeen  until
    19  such  approved capital expenditures are paid to the vendor track subject
    20  to any required co-investment. In no event shall any vendor  track  that
    21  receives a vendor fee pursuant to clause (F) or (G) of this subparagraph
    22  be  eligible for a vendor's capital award under this section. Any opera-
    23  tor of a vendor track which  has  received  a  vendor's  capital  award,
    24  choosing  to  divest  the capital improvement toward which the award was
    25  applied, prior to the full depreciation of the  capital  improvement  in
    26  accordance  with  generally  accepted accounting principles, shall reim-
    27  burse the state in amounts equal to the total of any  such  awards.  Any
    28  capital  award not approved for a capital expenditure at a video lottery
    29  gaming facility by April first, two thousand [sixteen]  seventeen  shall
    30  be deposited into the state lottery fund for education aid; and
    31    § 2. This act shall take effect immediately.

    32                                   PART HH
 
    33    Section  1.  Paragraph  b  of  subdivision 3 of section 97-nnnn of the
    34  state finance law, as added by chapter 174  of  the  laws  of  2013,  is
    35  amended to read as follows:
    36    b.  ten  percent  of  the  moneys  in  such fund, as attributable to a
    37  specific licensed gaming facility, shall be appropriated or  transferred
    38  from the commercial gaming revenue fund equally between the host munici-
    39  pality and host county of such facility.
    40    §  2.  Clause (G) of subparagraph (ii) of paragraph 1 of subdivision b
    41  of section 1612 of the tax law, as added by chapter 174 of the  laws  of
    42  2013, is amended to read as follows:
    43    (G) Notwithstanding any provision to the contrary, when a vendor track
    44  is  located  within regions one, two, or five of development zone two as
    45  defined by section thirteen  hundred  ten  of  the  racing,  pari-mutuel
    46  wagering and breeding law, such vendor track shall receive an additional
    47  commission  at  a rate equal to the percentage of revenue wagered at the
    48  vendor track after payout for prizes pursuant  to  this  chapter,  which
    49  percentage  shall  be  one  hundred,  less  [ten percent] the sum of the
    50  percentages of net revenue wagered at the vendor track retained  by  the
    51  commission  for operation, administration, and procurement purposes; and
    52  [payment of] the vendor's fee, marketing allowance[,] and capital  award
    53  paid to the vendor track pursuant to this chapter; and the effective tax
    54  rate  paid  on all gross gaming revenue paid by a gaming facility within

        S. 6409--C                         63                         A. 9009--C
 
     1  the same region pursuant to section thirteen hundred  fifty-one  of  the
     2  racing,  pari-mutuel  wagering and breeding law, provided, however, such
     3  additional commission shall be applied to revenue wagered at the  vendor
     4  track  after  payout for prizes only while a gaming facility in the same
     5  region is open and operational  pursuant  to  an  operation  certificate
     6  issued  pursuant  to  section thirteen hundred thirty-one of the racing,
     7  pari-mutuel wagering and breeding law.  The  additional  commission  set
     8  forth in this clause shall be paid to the vendor track within sixty days
     9  after  the  conclusion  of the state fiscal year based on the calculated
    10  percentage during the previous fiscal year.
    11    § 3. This act shall take effect immediately and  shall  be  deemed  to
    12  have been in full force and effect on and after January 1, 2014.
 
    13                                   PART II
 
    14    Section  1.   Subdivision 1 of section 491 of the tax law, as added by
    15  chapter 90 of the laws of 2014, is amended to read as follows:
    16    1. Except in accordance with proper  judicial  order  or  as  in  this
    17  section  or  otherwise  provided  by  law,  it shall be unlawful for the
    18  commissioner, any officer or employee of the department, or any  officer
    19  or  person  who,  pursuant  to this section, is permitted to inspect any
    20  return or report or to whom a copy, an abstract  or  a  portion  of  any
    21  return  or  report is furnished, or to whom any information contained in
    22  any return or report is furnished, or any person engaged or retained  by
    23  such  department  on  an independent contract basis or any person who in
    24  any manner may acquire knowledge of the contents of a return  or  report
    25  filed  pursuant  to  this article to divulge or make known in any manner
    26  the contents or any other information relating  to  the  business  of  a
    27  distributor,  owner  or  other  person contained in any return or report
    28  required under this article. The officers charged with  the  custody  of
    29  such  returns or reports shall not be required to produce any of them or
    30  evidence of anything contained in them in any action  or  proceeding  in
    31  any  court,  except  on  behalf  of  the  state, the state department of
    32  health, or the  commissioner  in  an  action  or  proceeding  under  the
    33  provisions of this chapter or on behalf of the state or the commissioner
    34  in  any other action or proceeding involving the collection of a tax due
    35  under this chapter to which the state or the commissioner is a party  or
    36  a  claimant  or on behalf of any party to any action or proceeding under
    37  the provisions of this article, when the returns or the reports  or  the
    38  facts  shown thereby are directly involved in such action or proceeding,
    39  or in an action or proceeding relating to the regulation or taxation  of
    40  medical  marihuana  on behalf of officers to whom information shall have
    41  been supplied as provided in subdivision two of this section, in any  of
    42  which  events  the court may require the production of, and may admit in
    43  evidence so much of said returns or reports or of the facts shown there-
    44  by as are pertinent to the action or proceeding  and  no  more.  Nothing
    45  herein  shall  be  construed to prohibit the commissioner, in his or her
    46  discretion, from allowing the inspection or delivery of a certified copy
    47  of any return or report filed under this article or of  any  information
    48  contained  in any such return or report by or to a duly authorized offi-
    49  cer or employee of the state department of  health;  or  by  or  to  the
    50  attorney  general  or  other  legal representatives of the state when an
    51  action shall have been recommended or commenced pursuant to this chapter
    52  in which such returns or reports or the facts shown thereby are directly
    53  involved; or the inspection of the returns  or  reports  required  under
    54  this  article  by the comptroller or duly designated officer or employee

        S. 6409--C                         64                         A. 9009--C
 
     1  of the state department of audit and control, for purposes of the  audit
     2  of a refund of any tax paid by a registered organization or other person
     3  under  this article; nor to prohibit the delivery to a registered organ-
     4  ization,  or  a duly authorized representative of such registered organ-
     5  ization, a certified copy of any return or report filed by  such  regis-
     6  tered  organization  pursuant  to  this  article,  nor  to  prohibit the
     7  publication of statistics so classified as to prevent the identification
     8  of particular returns or reports and the  items  thereof.  This  section
     9  shall also not be construed to prohibit the disclosure, for tax adminis-
    10  tration  purposes,  to  the division of the budget and the office of the
    11  state comptroller, of information aggregated from the returns  filed  by
    12  all  the  registered  organizations  making  sales of, or manufacturing,
    13  medical marihuana in a specified county,  whether  the  number  of  such
    14  registered organizations is one or more. Provided further that, notwith-
    15  standing  the  provisions  of this subdivision, the commissioner may, in
    16  his or her discretion, permit the proper officer of any county  entitled
    17  to  receive  an  allocation, following appropriation by the legislature,
    18  pursuant to this article and section eighty-nine-h of the state  finance
    19  law,  or  the  authorized representative of such officer, to inspect any
    20  return filed under this article, or may furnish to such officer  or  the
    21  officer's  authorized  representative  an abstract of any such return or
    22  supply such officer or such representative with  information  concerning
    23  an  item contained in any such return, or disclosed by any investigation
    24  of tax liability under this article.
    25    § 2. This act shall take effect immediately; provided,  however,  that
    26  the  amendments  to  subdivision 1 of section 491 of the tax law made by
    27  section one of this act shall be deemed to have been in full  force  and
    28  effect  on and after January 1, 2016, and shall not affect the repeal of
    29  such section and shall be deemed to be repealed therewith.
 
    30                                   PART JJ
 
    31    Section 1. Subdivision 15 of section 425 of the real property tax law,
    32  as added by section 1 of part E of chapter 59 of the laws  of  2015,  is
    33  amended to read as follows:
    34    15.  Recoupment  of  exemptions by commissioner. (a) Generally. If the
    35  commissioner should determine, based upon data collected under the  STAR
    36  registration  program,  that property improperly received the basic STAR
    37  exemption [on] in the current school year or one or more  of  the  three
    38  preceding  [assessment rolls] school years, the commissioner shall treat
    39  the exemption as an improperly granted  exemption  and  proceed  in  the
    40  manner  provided  by  this  subdivision;  provided that final assessment
    41  rolls that were filed prior to April first, two  thousand  eleven  shall
    42  not be subject to the provisions of this subdivision.
    43    (b)  Procedure.  The  tax savings attributable to each such improperly
    44  granted exemption shall be collected  from  the  owners  whose  property
    45  improperly received the exemption for the applicable year, together with
    46  interest  as  specified  in  this  subdivision,  by utilizing any of the
    47  procedures for collection, levy, and lien of  personal  income  tax  set
    48  forth  in  article  twenty-two of the tax law, any other relevant proce-
    49  dures referenced within the provisions of that article,  and  any  other
    50  law  as  may  be  applicable,  so  far as practicable when recouping the
    51  exemption amount pursuant to this subdivision, except that:
    52    (i) in order for the recoupment procedure to be considered timely, the
    53  notice required by subparagraph (ii) of this paragraph must be mailed no
    54  later than three years after the conclusion of the school year for which

        S. 6409--C                         65                         A. 9009--C
 
     1  the exemption in question was granted, or in the case  of  an  exemption
     2  that  was  granted  for  the  two thousand twelve--two thousand thirteen
     3  school year, no later than September thirtieth, two thousand sixteen;
     4    (ii)  prior  to  directing  that  an  improperly  granted exemption be
     5  recouped pursuant to this subdivision, the  commissioner  shall  provide
     6  the  owners with notice and an opportunity to show the commissioner that
     7  the exemption was properly granted. If the owners  fail  to  respond  to
     8  such notice within forty-five days from the mailing thereof, or if their
     9  response  does  not  show  to  the  commissioner's satisfaction that the
    10  eligibility requirements were in fact satisfied, the commissioner  shall
    11  proceed  with  the  recoupment  of  the  improperly granted exemption in
    12  accordance with the provisions of this subdivision; and
    13    [(ii)] (iii) notwithstanding the provisions of paragraph (b) of subdi-
    14  vision six of this section, neither an assessor nor a board  of  assess-
    15  ment review has the authority to consider an objection to the recoupment
    16  of  an exemption pursuant to this subdivision, nor may such an action be
    17  reviewed in a proceeding to review an assessment pursuant to  title  one
    18  or  one-A  of  article seven of this chapter. Such an action may only be
    19  challenged before the department. If an owner is dissatisfied  with  the
    20  department's  final  determination,  the  owner may appeal that determi-
    21  nation to the board in a form and manner to be prescribed by the commis-
    22  sioner. Such appeal shall be filed within forty-five days from the issu-
    23  ance of the department's final determination. If dissatisfied  with  the
    24  board's determination, the owner may seek judicial review thereof pursu-
    25  ant  to  article seventy-eight of the civil practice law and rules.  The
    26  owner shall otherwise have no right to  challenge  such  final  determi-
    27  nation  in  a court action, administrative proceeding, including but not
    28  limited to an administrative proceeding pursuant to article forty of the
    29  tax law, or any other form of legal recourse against  the  commissioner,
    30  the  department,  the  board,  the  assessor, or any other person, state
    31  agency, or local government.
    32    (c) The amount to be recouped for each improperly  received  exemption
    33  shall have interest added at the rate prescribed by section nine hundred
    34  twenty-four-a of this chapter or such other law as may be applicable for
    35  each  month  or portion thereof since the levy of school taxes upon such
    36  assessment roll.
    37    (d) In the event that a revocation  of  prior  exemption  pursuant  to
    38  subdivision  twelve  of  this section or a voluntary renunciation of the
    39  STAR exemption pursuant to  section  four  hundred  ninety-six  of  this
    40  [chapter] article has occurred, the provisions of this subdivision shall
    41  not be applicable to the exemptions so revoked or voluntarily renounced.
    42    § 2. This act shall take effect immediately.
 
    43                                   PART KK
 
    44    Section  1.  Paragraphs a and b of subdivision 1 of section 502 of the
    45  tax law, paragraph a as amended by section 1 of part E of chapter 60  of
    46  the laws of 2007, and paragraph b as amended by section 1 of part T-1 of
    47  chapter 57 of the laws of 2009, are amended to read as follows:
    48    a.  Each  carrier shall apply to the commissioner for a certificate of
    49  registration for each motor vehicle operated or to be operated by  [him]
    50  such carrier on the public highways in this state.  Application shall be
    51  made upon a form prescribed by such commissioner and shall set forth the
    52  gross  and unloaded weight of each motor vehicle, license plate informa-
    53  tion for each motor vehicle and such other information  as  the  commis-
    54  sioner  may require. Such weights shall be subject to audit and approval

        S. 6409--C                         66                         A. 9009--C
 
     1  by the commissioner. [The application shall be accompanied by a  fee  of
     2  fifteen  dollars  for each motor vehicle listed in the application.] The
     3  commissioner shall issue  [without  further  charge]  a  certificate  of
     4  registration  for  each  motor  vehicle or a consolidated certificate of
     5  registration for all or any portion of such  vehicles  of  such  carrier
     6  which  shall contain such information and be in such form as the commis-
     7  sioner  shall  prescribe.  In  the  case  of  the  loss,  mutilation  or
     8  destruction  of  a  certificate  of registration, the commissioner shall
     9  issue a duplicate thereof [upon payment of a fee of two dollars].    Any
    10  such  certificate  of  registration shall not be transferable, except as
    11  hereinafter provided, and shall be valid  until  revoked,  suspended  or
    12  surrendered. Such certificate of registration shall be maintained in the
    13  carrier's  regular place of business. In the event of an increase in the
    14  gross or unloaded weight of any motor vehicle subject to  this  article,
    15  application  for  a  corrected certificate of registration shall be made
    16  upon a form prescribed by such commissioner setting forth  the  previous
    17  gross  or  unloaded  weight,  the  new gross or unloaded weight and such
    18  other information as the commissioner may require. In  the  event  of  a
    19  decrease in the gross or unloaded weight of any motor vehicle subject to
    20  this  article,  application  may  be made for a corrected certificate of
    21  registration in a similar manner, provided that any such application  on
    22  the  basis  of  a  decrease in the gross or unloaded weight of any motor
    23  vehicle may be made only during the month of January. In the event of  a
    24  decrease in the gross or unloaded weight of any motor vehicle subject to
    25  this  article, an application to cancel a certificate of registration on
    26  the basis of such decrease may be made during any month.  The  corrected
    27  gross  or  unloaded weight shall be subject to audit and approval by the
    28  commissioner. In the event of a change to the license plate  information
    29  of  any  motor  vehicle  subject  to  this article, an application for a
    30  corrected  certificate  of  registration  shall  be  made  upon  a  form
    31  prescribed  by the commissioner setting forth the previous license plate
    32  information, the new license plate information and such  other  informa-
    33  tion  as the commissioner may require. Upon surrendering the certificate
    34  of registration previously  issued,  the  commissioner  shall[,  without
    35  further charge,] issue a corrected certificate of registration.
    36    b. Every automotive fuel carrier shall apply to the commissioner for a
    37  special  certificate  of  registration,  in  place of the certificate of
    38  registration described in paragraph a  of  this  subdivision,  for  each
    39  motor  vehicle  operated  or to be operated by [him] such carrier on the
    40  public highways in this state to transport  automotive  fuel.  Provided,
    41  however,  a  special  certificate  of registration shall not be required
    42  under this paragraph for a tractor or other self-propelled device which,
    43  except with respect to the fuel in the ordinary fuel tank  intended  for
    44  its propulsion, transports automotive fuel solely by means of a trailer,
    45  dolly  or  other  device  drawn  by such tractor or other self-propelled
    46  device if a certificate of registration prescribed  by  paragraph  a  of
    47  this subdivision has been issued for the self-propelled device. Applica-
    48  tion  shall  be  made upon an application form prescribed by the commis-
    49  sioner.   [The application shall be accompanied  by  a  fee  of  fifteen
    50  dollars  for each trailer, semi-trailer, dolly or other device listed in
    51  the application.] The commissioner shall issue [without further  charge]
    52  such  special  certificate of registration for each motor vehicle listed
    53  in the application or a consolidated certificate of registration for all
    54  or any portion of such vehicles of such carrier. All of  the  provisions
    55  of  this  article  with respect to certificates of registration shall be
    56  applicable to the special certificates of registration issued to automo-

        S. 6409--C                         67                         A. 9009--C
 
     1  tive fuel carriers under this paragraph as if those provisions had  been
     2  set  forth  in  full  in  this  paragraph  and expressly referred to the
     3  special certificates of registration required by this  paragraph  except
     4  to  the  extent  that  any  such provision is either inconsistent with a
     5  provision of this paragraph or  not  relevant  to  the  certificates  of
     6  registration required by this paragraph. Any certificate of registration
     7  shall  not  be transferable, and shall be valid until revoked, suspended
     8  or surrendered. Such special certificate of registration shall be  main-
     9  tained  in the carrier's regular place of business. Nothing contained in
    10  this paragraph shall in any way exempt an automotive fuel  carrier  from
    11  payment of the taxes imposed pursuant to this article.
    12    §  2.  Paragraphs  a  and b of subdivision 6 of section 502 of the tax
    13  law, as added by section 1 of part K-1 of chapter  57  of  the  laws  of
    14  2009, are amended to read as follows:
    15    a.  The  commissioner may require the use of decals as evidence that a
    16  carrier has a valid certificate of registration for each  motor  vehicle
    17  operated  or  to  be  operated  on  the public highways of this state as
    18  required by paragraph a of subdivision  one  of  this  section.  If  the
    19  commissioner  requires  the  use of decals, the commissioner shall issue
    20  for each motor vehicle with a valid certificate of registration a  decal
    21  that  shall  be  of a size and design and containing such information as
    22  the commissioner prescribes. [The fee for any decal issued  pursuant  to
    23  this paragraph is four dollars.] In the case of the loss, mutilation, or
    24  destruction  of  a  decal, the commissioner shall issue a new decal upon
    25  proof of the facts [and payment of four dollars].  The  decal  shall  be
    26  firmly  and conspicuously affixed upon the motor vehicle for which it is
    27  issued as closely as practical to the registration or license plates and
    28  at all times be visible and legible. No decal is transferable.  A  decal
    29  shall  be  valid  until  it expires or is revoked, suspended, or surren-
    30  dered.
    31    b. The commissioner may require the use of special decals as  evidence
    32  that  an  automotive  fuel  carrier  has  a valid special certificate of
    33  registration for each motor vehicle operated or to be  operated  on  the
    34  public  highways  of this state to transport automotive fuel as required
    35  by paragraph b of subdivision one of this section. If  the  commissioner
    36  requires  the  use  of  special decals, the commissioner shall issue for
    37  each motor vehicle with a valid special certificate  of  registration  a
    38  special  decal  that  shall  be  distinctively colored and of a size and
    39  design and containing such information as the  commissioner  prescribes.
    40  [The fee for any special decal issued pursuant to this paragraph is four
    41  dollars.]  In  the  case  of  the  loss, mutilation, or destruction of a
    42  special decal, the commissioner shall issue a  new  special  decal  upon
    43  proof  of  the  facts  [and  payment of four dollars]. The special decal
    44  shall be firmly and conspicuously affixed upon  the  motor  vehicle  for
    45  which  it  is issued pursuant to the rules and regulations prescribed by
    46  the commissioner to enable the easy  identification  of  the  automotive
    47  fuel  carrier  certificate  of  registration  number and at all times be
    48  visible and legible. No special decal is transferable and shall be valid
    49  until it expires or is revoked, suspended, or surrendered.
    50    § 3. The tax law is amended by adding a new section 502-a to  read  as
    51  follows:
    52    §  502-a.  Certificate of registration and decal fees. The application
    53  for a certificate of registration and decal described in paragraph a  of
    54  subdivision  one  and  paragraph  a  of  subdivision six of section five
    55  hundred two of this article, or a special  certificate  of  registration
    56  and  special  decal  as  described in paragraph b of subdivision one and

        S. 6409--C                         68                         A. 9009--C
 
     1  paragraph b of subdivision six of such section, shall be accompanied  by
     2  a  fee  of one dollar and fifty cents.  In the case of the loss, mutila-
     3  tion or destruction of any such documents, the commissioner shall  issue
     4  a  duplicate  set  thereof upon payment of a fee of one dollar and fifty
     5  cents. Provided, however, there shall be no additional  charge  for  the
     6  issuance  of  a  corrected certificate of registration pursuant to para-
     7  graph a of subdivision one of section five hundred two of this article.
     8    § 4. Subdivision 8 of section  509  of  the  tax  law,  as  separately
     9  amended by section 3 of part K-1 and section 2 of part T-1 of chapter 57
    10  of the laws of 2009, is amended to read as follows:
    11    8. To issue replacement certificates of registration or decals at such
    12  times  as  the  commissioner may deem necessary for the proper and effi-
    13  cient enforcement of the provisions of this article, but not more  often
    14  than  once every year and to require the surrender of the then outstand-
    15  ing certificates of registration and decals. All of  the  provisions  of
    16  this  article  with  respect  to certificates of registration and decals
    17  shall be applicable to  replacement  certificates  of  registration  and
    18  decals  issued  hereunder,  except  that  the replacement certificate of
    19  registration or decal shall be issued upon payment of a fee of  [fifteen
    20  dollars]  one  dollar and fifty cents for each motor vehicle and for any
    21  trailer, semi-trailer, dolly or other device drawn thereby for  which  a
    22  certificate of registration or decal is required to be issued under this
    23  article;
    24    §  5.  Section 515 of the tax law, as added by chapter 329 of the laws
    25  of 1991, is amended to read as follows:
    26    § 515. Disposition of revenues. All  taxes,  interest,  penalties  and
    27  fees  collected  or received pursuant to this article shall be deposited
    28  daily in one account with such  responsible  banks,  banking  houses  or
    29  trust  companies  as  may  be  designated by the comptroller, and to the
    30  credit of the comptroller on account of the dedicated highway and bridge
    31  trust fund established pursuant to section eighty-nine-b  of  the  state
    32  finance  law.  Such an account may be established in one or more of such
    33  depositories and such deposits shall be kept separate and apart from all
    34  other moneys in the possession of the comptroller. The comptroller shall
    35  require adequate security from all such depositories.
    36    Of the revenues so deposited, the  comptroller  shall  retain  in  his
    37  hands such amount as the commissioner of taxation and finance may deter-
    38  mine  to  be  necessary  for  refunds  or  reimbursements  of  the taxes
    39  collected or received pursuant to this article to which taxpayers  shall
    40  be  entitled  under  the provisions of this article, out of which amount
    41  the comptroller shall pay any refunds or  reimbursements  of  the  taxes
    42  collected  or received pursuant to this article to which taxpayers shall
    43  be entitled under such provisions.  The comptroller, after reserving the
    44  amount to pay such refunds or reimbursements, shall, on  or  before  the
    45  last  day  of  each  month,  pay the balance of the revenue so deposited
    46  during such month into the  dedicated  highway  and  bridge  trust  fund
    47  established pursuant to section eighty-nine-b of the state finance law.
    48    Notwithstanding  the  foregoing  or any other law to the contrary, the
    49  comptroller shall deposit all monies collected on account of the  regis-
    50  tration fees imposed pursuant to section five hundred two-a and subdivi-
    51  sion eight of section five hundred nine of this article into the highway
    52  use  tax  administration account established pursuant to section ninety-
    53  nine-y of the state finance law. The monies deposited  in  such  account
    54  shall  be  available  to  the  commissioner for the costs of issuing the
    55  certificates of registration and highway use tax decals required by this
    56  article and for any other  costs  of  administering  the  provisions  of

        S. 6409--C                         69                         A. 9009--C
 
     1  sections  five  hundred two, five hundred two-a and five hundred nine of
     2  this article. Any moneys not used in a given year shall be  returned  to
     3  such  account and be added to the total funds available for disbursement
     4  in the succeeding year.
     5    §  6. The state finance law is amended by adding a new section 99-y to
     6  read as follows:
     7    § 99-y. Highway use tax administration account.   1. There  is  hereby
     8  established  in  the  joint  custody  of  the  state comptroller and the
     9  commissioner of the department of taxation and finance a special account
    10  to be known as the "highway use tax administration account".
    11    2. The highway use tax administration account  shall  consist  of  all
    12  monies  collected  from  the highway use tax registration and decal fees
    13  collected pursuant to sections five hundred two-a and five hundred  nine
    14  of the tax law, and any other monies deposited into the account pursuant
    15  to law.
    16    3.  Monies of the account, following appropriation by the legislature,
    17  shall be used for the costs of the commissioner of taxation and  finance
    18  in  administering sections five hundred two, five hundred two-a and five
    19  hundred nine of the tax law, and expended for the purposes set forth  in
    20  section five hundred fifteen of the tax law.
    21    § 7. This act shall take effect immediately.
 
    22                                   PART LL
 
    23    Section 1.  Paragraph (b) of subdivision 9 of section 210-B of the tax
    24  law, as added by section 17 of part A of chapter 59 of the laws of 2014,
    25  is amended to read as follows:
    26    (b)  Carryover or refund. In no event shall the credit herein provided
    27  for be allowed in an amount which will reduce the tax  payable  to  less
    28  than  the  fixed  dollar  minimum  amount prescribed in paragraph (d) of
    29  subdivision one of section two hundred ten of this article. If, however,
    30  the amount of credit allowable under this subdivision  for  any  taxable
    31  year,  including  any  credit  carried  over  from a prior taxable year,
    32  reduces the tax to such amount or if the  taxpayer  otherwise  pays  tax
    33  based  on  the  fixed  dollar  minimum  amount, any amount of credit not
    34  deductible in such taxable year may be carried  over  to  the  following
    35  year  or years and may be deducted from the taxpayer's tax for such year
    36  or years.  In lieu of carrying over to the following year or years,  the
    37  unused  portion  of credits attributable to the special additional mort-
    38  gage recording tax paid by the taxpayer as  mortgagee  with  respect  to
    39  mortgages of real property principally improved or to be improved by one
    40  or  more  structures containing in the aggregate not more than six resi-
    41  dential dwelling units, each dwelling unit having its own separate cook-
    42  ing facilities, such taxpayer may elect to treat such unused portion  as
    43  an  overpayment of tax to be credited or refunded in accordance with the
    44  provisions of section ten hundred eighty-six  of  this  chapter,  except
    45  that no interest shall be paid on such overpayment.
    46    §  2.  This  act  shall take effect immediately and shall be deemed to
    47  have been in full force and effect on the same  date  and  in  the  same
    48  manner as part A of chapter 59 of the laws of 2014, took effect.
 
    49                                   PART MM
 
    50    Section  1.  Subparagraph  2  of  paragraph  (b)  of subdivision 43 of
    51  section 210-B of the tax law, as added by section 17 of part A of  chap-
    52  ter 59 of the laws of 2014, is amended to read as follows:

        S. 6409--C                         70                         A. 9009--C
 
     1    (2) In addition, the term real property tax includes taxes paid by the
     2  taxpayer  upon real property principally used during the taxable year by
     3  the taxpayer in manufacturing where the taxpayer leases such real  prop-
     4  erty  from  an  unrelated  third  party  if the following conditions are
     5  satisfied:  (i)  the tax must be paid by the taxpayer as lessee pursuant
     6  to explicit requirements in a written lease, and (ii)  the  taxpayer  as
     7  lessee  has  paid  such  taxes  directly to the taxing authority and has
     8  received a written receipt for payment of taxes from the taxing authori-
     9  ty. In the case of a combined group that  constitutes  a  qualified  New
    10  York  manufacturer,  the conditions in the preceding sentence are satis-
    11  fied if one corporation in the combined group is the lessee and  another
    12  corporation  in  the  combined  group  makes  the payments to the taxing
    13  authority. In the case of a taxpayer that, during the taxable  year,  is
    14  principally  engaged in the production of goods by farming, agriculture,
    15  horticulture, floriculture,  viticulture,  or  commercial  fishing,  the
    16  taxpayer is eligible if the taxpayer satisfies the conditions stipulated
    17  in  this  subdivision  and the taxpayer leases such real property from a
    18  related or unrelated party.
    19    § 2. This act shall take effect immediately.
 
    20                                   PART NN
 
    21    Section 1. Items (I) and (III) of the subclause (ii) of clause (B)  of
    22  subparagraph  1  of paragraph (r) of subdivision 9 of section 208 of the
    23  tax law, as amended by section 6 of part T of chapter 59 of the laws  of
    24  2015, are amended to read as follows:
    25    (I)  Total  assets  are  those assets that are properly reflected on a
    26  balance sheet, computed in the same manner as is required by the banking
    27  regulator of the taxpayers included in the combined return. In addition,
    28  total  assets  includes  leased  real  property  that  is  not  properly
    29  reflected on a balance sheet.
    30    (III)  Tangible  real  and personal property, such as buildings, land,
    31  machinery, and equipment shall be valued at cost. Leased  [assets]  real
    32  property  that  is  not  properly  reflected  on a balance sheet will be
    33  valued at the annual lease payment multiplied by eight. Intangible prop-
    34  erty, such as loans and investments,  shall  be  valued  at  book  value
    35  exclusive of reserves.
    36    §  2.  Items (I) and (III) of subclause (ii) of clause (B) of subpara-
    37  graph 3 of paragraph (s) of subdivision 9 of section 208 of the tax law,
    38  as added by section 4 of part A of chapter 59 of the laws of  2014,  are
    39  amended to read as follows:
    40    (I)  Total  assets  are  those assets that are properly reflected on a
    41  balance sheet, computed in the same manner as is required by the banking
    42  regulator of the taxpayers included in the combined return. In addition,
    43  total  assets  includes  leased  real  property  that  is  not  properly
    44  reflected on a balance sheet.
    45    (III)  Tangible  real  and personal property, such as buildings, land,
    46  machinery, and equipment shall be valued at cost. Leased  [assets]  real
    47  property  that  is  not properly reflected on that balance sheet will be
    48  valued at the annual lease payment multiplied by eight. Intangible prop-
    49  erty, such as loans and investments,  shall  be  valued  at  book  value
    50  exclusive of reserves.
    51    §  3.  Items (I) and (III) of subclause (B) of clause (ii) of subpara-
    52  graph 3 of paragraph (q) of subdivision  8  of  section  11-652  of  the
    53  administrative  code  of  the city of New York, as added by section 1 of

        S. 6409--C                         71                         A. 9009--C
 
     1  part D of chapter 60 of the  laws  of  2015,  are  amended  to  read  as
     2  follows:
     3    (I)  Total  assets  are  those assets that are properly reflected on a
     4  balance sheet, computed in the same manner as is required by the banking
     5  regulator of the taxpayers included in the combined return. In addition,
     6  total  assets  includes  leased  real  property  that  is  not  properly
     7  reflected on a balance sheet.
     8    (III)  Tangible  real  and personal property, such as buildings, land,
     9  machinery, and equipment, shall be valued at cost. Leased [assets]  real
    10  property  that  is  not  properly reflected on the balance sheet will be
    11  valued at the annual lease payment multiplied by eight. Intangible prop-
    12  erty, such as loans and investments,  shall  be  valued  at  book  value
    13  exclusive of reserves.
    14    §  4.  Items (I) and (III) of subclause (B) of clause (ii) of subpara-
    15  graph 1 of paragraph (s) of subdivision  8  of  section  11-652  of  the
    16  administrative  code  of  the city of New York, as added by section 1 of
    17  part D of chapter 60 of the  laws  of  2015,  are  amended  to  read  as
    18  follows:
    19    (I)  Total  assets  are  those assets that are properly reflected on a
    20  balance sheet, computed in the same manner as is required by the banking
    21  regulator of the taxpayers included in the combined return. In addition,
    22  total  assets  includes  leased  real  property  that  is  not  properly
    23  reflected on a balance sheet.
    24    (III)  Tangible  real  and personal property, such as buildings, land,
    25  machinery, and equipment shall be valued at cost. Leased  [assets]  real
    26  property  that  is  not  properly  reflected  on a balance sheet will be
    27  valued at the annual lease payment multiplied by eight. Intangible prop-
    28  erty, such as loans and investments,  shall  be  valued  at  book  value
    29  exclusive of reserves.
    30    §  5.  Items (I) and (III) of subclause (C) of clause (ii) of subpara-
    31  graph 2 of paragraph (t) of subdivision  8  of  section  11-652  of  the
    32  administrative  code  of  the city of New York, as added by section 1 of
    33  part D of chapter 60 of the  laws  of  2015,  are  amended  to  read  as
    34  follows:
    35    (I)  Total  assets  are  those assets that are properly reflected on a
    36  balance sheet, computed in the same manner as is required by the banking
    37  regulator, if applicable, of the  taxpayers  included  in  the  combined
    38  return.  In addition, total assets includes leased real property that is
    39  not properly reflected on a balance sheet.
    40    (III)  Tangible  real  and personal property, such as buildings, land,
    41  machinery, and equipment, shall be valued at cost. Leased [assets]  real
    42  property  that  is  not  properly  reflected  on a balance sheet will be
    43  valued at the annual lease payment multiplied by eight. Intangible prop-
    44  erty, such as loans and investments,  shall  be  valued  at  book  value
    45  exclusive of reserves.
    46    §  6.  This  act shall take effect immediately, provided that sections
    47  one and two of this act shall be deemed to have been in full  force  and
    48  effect  on  the same date and in the same manner as part A of chapter 59
    49  of the laws of 2014 took effect, and sections three, four  and  five  of
    50  this  act  shall  be deemed to have been in full force and effect on the
    51  same date and in the same manner as part D of chapter 60 of the laws  of
    52  2015 took effect.
 
    53                                   PART OO

        S. 6409--C                         72                         A. 9009--C
 
     1    Section  1.  Section  221-a  of  the  racing, pari-mutuel wagering and
     2  breeding law, as added by section 3 of part OO of chapter 59 of the laws
     3  of 2014, is amended to read as follows:
     4    §  221-a.  Health  insurance  for jockeys. 1. A franchised corporation
     5  shall, as a condition of racing, establish a program to  administer  the
     6  purchase of health insurance for eligible jockeys.
     7    Such  program  shall be funded through the deposit of one and one-half
     8  percent of the gross purse enhancement amount from video lottery  gaming
     9  at  a  thoroughbred track pursuant to paragraph two of subdivision b and
    10  paragraph one of subdivision f of section sixteen hundred twelve of  the
    11  tax law. The franchised corporation shall establish a segregated account
    12  for  the  receipt of these monies and these monies shall remain separate
    13  from any other funds. Any corporation or association  licensed  pursuant
    14  to  this  article  shall pay into such account any amount due within ten
    15  days of the receipt of  revenue  pursuant  to  section  sixteen  hundred
    16  twelve of the tax law. Any portion of such funding to the account unused
    17  during  a  calendar year, less an amount sufficient to cover anticipated
    18  premium liabilities over the next sixty days, shall be returned on a pro
    19  rata basis in accordance with the  amounts  originally  contributed  and
    20  shall  be  used  for  the  purpose  of  enhancing purses at such tracks.
    21  Provided, however, if a corporation or association licensed pursuant  to
    22  this article provides an alternative source of funding for this program,
    23  an  amount  equal  to this alternative funding, but not in excess of the
    24  amount originally contributed during  the  year  from  the  gross  purse
    25  enhancement amount from video lottery gaming attributable to such corpo-
    26  ration  or  association, shall be returned to the corporation or associ-
    27  ation and used for the  purpose  of  enhancing  purses  at  such  track.
    28  Provided,  further,  any  such  alternative  source  of  funding must be
    29  approved by the gaming commission.
    30    2. The franchised corporation shall enter into a memorandum of  under-
    31  standing  with the jockey's organization that represents at least fifty-
    32  one percent of eligible active jockeys establishing a plan of  operation
    33  for the program, provided that such memorandum of understanding shall be
    34  approved  by  the gaming commission upon a determination that such memo-
    35  randum of understanding meets the statutory requirements of this section
    36  and is in the best interest of racing and  shall  include,  but  not  be
    37  limited to, the following conditions:
    38    a.  health  insurance policies must be purchased on an American health
    39  benefit exchange established pursuant to 42 U.S.C.  §  18031(b)  by  the
    40  insured;
    41    b.  health  insurance  policies  eligible  to  be  purchased under the
    42  program shall be any policy that is silver level of coverage or lower as
    43  defined by 42 U.S.C.§18022(d). Provided, however, the insured may  elect
    44  to  purchase a gold level or platinum level of coverage as defined by 42
    45  U.S.C. § 18022(d) if the insured pays the difference in premiums between
    46  such policy and the premium for the silver level policy offered  by  the
    47  same  insurer.  Such payments shall be paid into the account established
    48  in subdivision one of this section and shall be governed by the terms of
    49  the memorandum of understanding required by this section;
    50    c. notwithstanding the conditions set forth in paragraphs a and  b  of
    51  this  subdivision, a memorandum of understanding with the jockeys organ-
    52  ization that represents at  least  fifty-one  percent  of  the  eligible
    53  active  jockeys  may  be approved by the commission upon a determination
    54  that such memorandum of understanding is in the best interest of  racing
    55  that creates a jockeys health trust to be administered by the franchised
    56  corporation  for  the purpose of obtaining jockey health benefits from a

        S. 6409--C                         73                         A. 9009--C
 
     1  health insurance provider that covers jockeys and their dependents  with
     2  a  health  insurance  policy that is not purchased on an American health
     3  benefit exchange established pursuant to 42 U.S.C. § 18031(b)  but  does
     4  provide  silver  level  coverage  or  lower  as defined by 42 U.S.C.   §
     5  18022(d);
     6    [c.]d. the payment of premiums pursuant to this section shall be  made
     7  on behalf of eligible jockeys pursuant to paragraph [d] e of this subdi-
     8  vision  by  the franchised corporation from monies in the account estab-
     9  lished in subdivision one of this section directly to  the  health  plan
    10  selected pursuant to paragraph b or c of this subdivision;
    11    [d.]e.  to  be  eligible  to  receive  health  insurance  through this
    12  program, an individual must meet one of the following requirements:
    13    (i) have ridden in at least two hundred fifty races conducted  by  the
    14  franchised corporation during the prior calendar year or in at least one
    15  hundred  fifty  races  conducted by any other corporation or association
    16  licensed pursuant to  this  article  during  the  prior  calendar  year;
    17  provided,  however, if an individual qualified for coverage in any prior
    18  year and fails to meet the qualification due to an injury not  resulting
    19  in  a  permanent disability, that individual shall be deemed to have met
    20  the qualification; or
    21    (ii) have retired from racing on or after January first, two  thousand
    22  ten after having ridden in at least seventy-five hundred races conducted
    23  by any corporation or association licensed pursuant to this article. For
    24  the  purposes of this section, an individual shall be considered retired
    25  from racing if they have ridden in fewer than fifty races at  any  track
    26  in  the nation licensed to conduct thoroughbred racing during the calen-
    27  dar year; or
    28    (iii) have become permanently disabled due to a racing accident  while
    29  eligible  to  receive benefits or would become eligible to receive bene-
    30  fits in the following year pursuant to subparagraph (i)  of  this  para-
    31  graph;  provided, however, if an individual fails to meet the qualifica-
    32  tion of such subparagraph (i) due to an injury resulting in a  permanent
    33  disability,  that  individual shall be deemed to have met the qualifica-
    34  tion; and
    35    [e.]f. the gaming commission shall have the following powers:
    36    (i) to rule on eligibility in the event of a denial of coverage pursu-
    37  ant to paragraph [d] e of this subdivision. In the event of a denial  of
    38  coverage,  such  individual  denied eligibility may appeal to the gaming
    39  commission;
    40    (ii) to make a determination if an  individual  would  have  qualified
    41  pursuant  to  subparagraph (i) of paragraph [d] e of this subdivision in
    42  the event that the individual suffers an injury and contends that he  or
    43  she would have qualified had they not suffered such injury; and
    44    (iii) to audit the books and records of the program.
    45    § 2. This act shall take effect immediately.

    46                                   PART PP
 
    47    Section  1.  The  opening paragraph of subdivision 7 of section 221 of
    48  the racing, pari-mutuel wagering and breeding law, as amended by section
    49  1 of part VV of chapter 59 of the laws of 2015, is amended  to  read  as
    50  follows:
    51    In  order  to  pay the costs of the insurance required by this section
    52  and by the workers' compensation law and to carry out its  other  powers
    53  and  duties  and  to  pay for any of its liabilities under section four-
    54  teen-a of the workers' compensation law,  the  New  York  Jockey  Injury

        S. 6409--C                         74                         A. 9009--C
 
     1  Compensation  Fund, Inc. shall ascertain the total funding necessary and
     2  establish the sums that are to  be  paid  by  all  owners  and  trainers
     3  licensed  or required to be licensed under section two hundred twenty of
     4  this  article,  to obtain the total funding amount required annually. In
     5  order to provide that any sum required to be paid by an owner or trainer
     6  is equitable, the fund shall establish payment schedules  which  reflect
     7  such  factors  as  are  appropriate,  including  where  applicable,  the
     8  geographic location of the racing corporation  at  which  the  owner  or
     9  trainer  participates, the duration of such participation, the amount of
    10  any purse earnings, the number of horses involved, or such other factors
    11  as the fund shall determine to be fair, equitable and in the best inter-
    12  ests of racing. In no event shall the amount deducted  from  an  owner's
    13  share  of purses exceed two per centum; provided, however, for two thou-
    14  sand sixteen the New York Jockey Injury Compensation Fund, Inc. may  use
    15  up  to  two  million  dollars  from  the account established pursuant to
    16  subdivision nine of section two hundred eight of this article to pay the
    17  annual costs required by this section and the funds  from  such  account
    18  shall  not  count  against the two per centum of purses deducted from an
    19  owner's share of purses. The amount deducted from an  owner's  share  of
    20  purses  shall  not exceed one per centum after April first, two thousand
    21  seventeen. In the  cases  of  multiple  ownerships  and  limited  racing
    22  appearances, the fund shall equitably adjust the sum required.
    23    §  2.  Paragraph  (a)  of  subdivision 9 of section 208 of the racing,
    24  pari-mutuel wagering and breeding law, as added by  chapter  18  of  the
    25  laws of 2008, is amended to read as follows:
    26    (a)  The  franchised corporation shall maintain a separate account for
    27  all funds held on deposit in trust by  the  corporation  for  individual
    28  horsemen's  accounts.  Purse  funds  shall be paid by the corporation as
    29  required to meet its purse payment obligations. Funds held in horsemen's
    30  accounts shall only be released or applied as requested and directed  by
    31  the  individual horseman.   For two thousand sixteen the New York Jockey
    32  Injury Compensation Fund, Inc. may use up to two  million  dollars  from
    33  the  account  established pursuant to this subdivision to pay the annual
    34  costs required by section two hundred twenty-one of this article.
    35    § 3. This act shall take effect immediately.
 
    36                                   PART QQ
 
    37    Section 1. Subdivision 4 of section 400 of  the  economic  development
    38  law is amended by adding a new paragraph (e) to read as follows:
    39    (e)  provided,  however  that the requirement in paragraph (a) of this
    40  subdivision that the participant be a new business shall not apply to  a
    41  closed  facility  as  defined  in paragraph (d) of subdivision eleven of
    42  this section.
    43    § 2. Subdivision 10 of section 400 of the economic development law  is
    44  amended by adding a new paragraph (d) to read as follows:
    45    (d) Notwithstanding paragraph (b) of this subdivision, with respect to
    46  a  closed  facility  described in paragraph (d) of subdivision eleven of
    47  this section, the economic transformation area shall consist only of the
    48  acreage of the closed facility.
    49    § 3. Subdivision 11 of section 400 of the economic development law, as
    50  added by section 2 of part V of chapter 61  of  the  laws  of  2011,  is
    51  amended to read as follows:
    52    11. "Closed facility" means:
    53    (a)  a  correctional facility, as defined in paragraph (a) of subdivi-
    54  sion four of section two of the correction law, that has  been  selected

        S. 6409--C                         75                         A. 9009--C
 
     1  by  the governor of the state of New York for closure after April first,
     2  two thousand eleven but no later than March thirty-first,  two  thousand
     3  twelve; or
     4    (b)  a facility operated by the office of children and family services
     5  under article nineteen-G of the executive law that is closed pursuant to
     6  authority granted to such office in a chapter of the laws of  two  thou-
     7  sand eleven; [and] or
     8    (c)  which  has  been closed provided that the commissioner of correc-
     9  tional services or the commissioner of the office of children and family
    10  services has notified the commissioner of such closure[.]; or
    11    (d) a facility previously owned by the state, and when  operated,  was
    12  operated  as  a  psychiatric  facility  pursuant  to section 7.17 of the
    13  mental hygiene law, and located within the metropolitan commuter  trans-
    14  portation district but outside New York city.
    15    §  4. Subdivision 1 of section 402 of the economic development law, as
    16  added by section 2 of part V of chapter 61  of  the  laws  of  2011,  is
    17  amended to read as follows:
    18    1. A business entity must submit a completed application as prescribed
    19  by  the  commissioner  by  the later of (a) the date that is three years
    20  after the date of the closure of the  closed  facility  located  in  the
    21  economic  transformation area in which the business entity would operate
    22  or (b) January first, two thousand fifteen.   Provided however,  in  the
    23  case  of  a  closed  facility  described in paragraph (d) of subdivision
    24  eleven of section four hundred of this article, a business  entity  must
    25  submit  a  completed  application  as  prescribed by the commissioner by
    26  September first, two thousand sixteen.
    27    § 5. Paragraph 1 of subdivision (h) of section 35 of the tax  law,  as
    28  added  by  section  3  of  part  V of chapter 61 of the laws of 2011, is
    29  amended to read as follows:
    30    (1) A taxpayer which meets the requirements in this section  shall  be
    31  eligible  to claim a credit on qualified investments with respect to the
    32  project for which the certificate of eligibility is issued.  The  credit
    33  shall  be  equal  to  ten percent of the cost or other basis for federal
    34  income tax purposes of the qualified investment at  a  closed  facility.
    35  Provided  however,  for purposes of this credit only, a taxpayer that is
    36  the owner of a closed facility described in paragraph (d) of subdivision
    37  eleven of section four hundred of the economic development law, shall be
    38  allowed to include in its cost or other basis of the  qualified  invest-
    39  ment  at  the  closed  facility,  any  demolition costs incurred at such
    40  closed facility. Those demolition costs shall be limited to the  follow-
    41  ing  costs: (i) asbestos removal costs, (ii) rental of demolition equip-
    42  ment, (iii) personnel costs to operate the  demolition  equipment,  (iv)
    43  costs  to  remove and dispose of demolition debris, (v) the costs of any
    44  permits, licenses and insurance necessary for the demolition. The  total
    45  amount  of  investment  tax credit allowed for all eligible participants
    46  under this subdivision for qualified investments located at each  closed
    47  facility  shall  not  exceed  eight million dollars. The credit shall be
    48  equal to six percent of the cost or other basis for federal  income  tax
    49  purposes  for all other qualified investments, but the credit allowed to
    50  a taxpayer may not exceed four million dollars.
    51    § 6. This act shall take effect immediately,  provided  however,  that
    52  the  amendments made to sections 400 and 402 of the economic development
    53  law by sections one, two, three and four of this act and section  35  of
    54  the tax law made by section five of this act shall not affect the repeal
    55  of such sections and shall be deemed repealed therewith.

        S. 6409--C                         76                         A. 9009--C
 
     1                                   PART RR
 
     2    Section  1.  The tax law is amended by adding a new section 42 to read
     3  as follows:
     4    § 42. Farm workforce retention credit. (a) A taxpayer that is  a  farm
     5  employer  or  an owner of a farm employer shall be eligible for a credit
     6  against the tax imposed under article nine-A or twenty-two of this chap-
     7  ter, pursuant to the provisions referenced in subdivision  (g)  of  this
     8  section.
     9    (b)  A  farm  employer is a corporation (including a New York S corpo-
    10  ration), a sole proprietorship, a limited liability company or  a  part-
    11  nership who is also an eligible farmer.
    12    (c) For purposes of this subdivision, the term "eligible farmer" means
    13  a  taxpayer whose federal gross income from farming for the taxable year
    14  is at least two-thirds of excess federal gross  income.  Excess  federal
    15  gross  income  means the amount of federal gross income from all sources
    16  for the taxable year in excess  of  thirty  thousand  dollars.  For  the
    17  purposes  of  this  subdivision,  payments  from  the  state's  farmland
    18  protection program, administered by the department  of  agriculture  and
    19  markets,  shall  be  included  as  federal gross income from farming for
    20  otherwise eligible farmers.
    21    (d) An eligible farm employee is an individual  who  is  employed  for
    22  five  hundred  hours or more per taxable year, by a farm employer in New
    23  York state, but excluding general executive officers of the farm employ-
    24  er; provided, however, that where  an  individual  employed  by  a  farm
    25  employer  in  New  York state becomes unable to work due to a documented
    26  illness or disability, the hours such  individual  is  employed  may  be
    27  combined  with  the  hours worked by an individual hired to replace such
    28  individual when determining whether the five hundred hour threshold  has
    29  been met.
    30    (e)  For  taxable years beginning on or after January first, two thou-
    31  sand seventeen and before January  first,  two  thousand  eighteen,  the
    32  amount  of  the  credit allowed under this section shall be equal to the
    33  product of the total number of eligible farm employees and  two  hundred
    34  fifty  dollars.  For  taxable years beginning on or after January first,
    35  two thousand eighteen and before January first, two  thousand  nineteen,
    36  the  amount  of  the credit allowed under this section shall be equal to
    37  the product of the total number of eligible  farm  employees  and  three
    38  hundred  dollars. For taxable years beginning on or after January first,
    39  two thousand nineteen and before January first, two thousand twenty, the
    40  amount of the credit allowed under this section shall be  equal  to  the
    41  product  of the total number of eligible farm employees and five hundred
    42  dollars. For taxable years beginning on  or  after  January  first,  two
    43  thousand  twenty  and before January first, two thousand twenty-one, the
    44  amount of the credit allowed under this section shall be  equal  to  the
    45  product  of the total number of eligible farm employees and four hundred
    46  dollars. For taxable years beginning on  or  after  January  first,  two
    47  thousand  twenty-one  and before January first, two thousand twenty-two,
    48  the amount of the credit allowed under this section shall  be  equal  to
    49  the  product  of  the  total  number  of eligible farm employees and six
    50  hundred dollars.
    51    (f) A taxpayer claiming the credit allowed under  this  section  shall
    52  not  be allowed to claim any other tax credit allowed under this chapter
    53  with respect to any eligible farm employee included in the total  number
    54  of  eligible  farm  employees used to determine the amount of the credit
    55  allowed under this section.

        S. 6409--C                         77                         A. 9009--C
 
     1    (g) Cross references: For application of the credit provided  in  this
     2  section, see the following provisions of this chapter:
     3    (1) Article 9-A: Section 210-B, subdivision 51.
     4    (2) Article 22: Section 606, subsection (eee).
     5    §  2. Section 210-B of the tax law is amended by adding a new subdivi-
     6  sion 51 to read as follows:
     7    51. Farm workforce  retention  credit.  (a)  Allowance  of  credit.  A
     8  taxpayer  shall  be  allowed  a  credit,  to  be computed as provided in
     9  section forty-two of this chapter, against the tax imposed by this arti-
    10  cle.
    11    (b) Application of credit. The credit allowed under  this  subdivision
    12  for  any  taxable  year may not reduce the tax due for such year to less
    13  than the amount prescribed  in  paragraph  (d)  of  subdivision  one  of
    14  section two hundred ten of this article. However, if the amount of cred-
    15  it  allowed  under this subdivision for any taxable year reduces the tax
    16  to such amount or if the taxpayer otherwise pays tax based on the  fixed
    17  dollar  minimum amount, any amount of credit thus not deductible in such
    18  taxable year will be treated as an overpayment of tax to be credited  or
    19  refunded  in  accordance  with  the  provisions  of section one thousand
    20  eighty-six of this  chapter.    Provided,  however,  the  provisions  of
    21  subsection  (c)  of  section  one  thousand eighty-eight of this chapter
    22  notwithstanding, no interest will be paid thereon.
    23    § 3. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
    24  of  the  tax  law  is  amended  by  adding a new clause (xli) to read as
    25  follows:
    26  (xli) Farm workforce retention       Amount of credit under
    27  credit under subsection (eee)        subdivision fifty-one of
    28                                       section two hundred ten-B
    29    § 4. Section 606 of the tax law is amended by adding a new  subsection
    30  (eee) to read as follows:
    31    (eee) Farm workforce retention credit. (1) A taxpayer shall be allowed
    32  a  credit, to be computed as provided in section forty-two of this chap-
    33  ter, against the tax imposed by this article.
    34    (2) Application of credit. If the amount of credit allowed under  this
    35  subsection  for  any  taxable  year  exceeds the taxpayer's tax for such
    36  year, the excess will be treated as an overpayment of tax to be credited
    37  or refunded in accordance with the  provision  of  section  six  hundred
    38  eighty-six  of this article, provided, however, that no interest will be
    39  paid thereon.
    40    § 5. This act shall take effect immediately and shall  apply  only  to
    41  taxable  years  beginning on or after January 1, 2017 and before January
    42  1, 2022.
 
    43                                   PART SS
 
    44    Section 1. Section 1617-a of the tax law, as amended by section  2  of
    45  part  Z-3 of chapter 62 of the laws of 2003, subdivision a as amended by
    46  section 2 and subdivision e as added by section 3 of part O-1 of chapter
    47  57 of the laws of 2009, subdivision b and paragraph 3 of  subdivision  f
    48  as  amended  by chapter 137 of the laws of 2014, paragraph 4 of subdivi-
    49  sion a and subdivision (h) as added by chapter 174 of the laws of  2013,
    50  subdivision  f as added by section 2 of part O of chapter 61 of the laws
    51  of 2011, and subdivision g as amended by section 5 of part EE of chapter
    52  59 of the laws of 2014, is amended to read as follows:
    53    § 1617-a. Video lottery gaming.  a.  The  [division  of  the  lottery]
    54  gaming commission is hereby authorized to license, pursuant to rules and

        S. 6409--C                         78                         A. 9009--C

     1  regulations  to  be  promulgated by the [division of the lottery] gaming
     2  commission, the operation of video lottery gaming at;
     3    (1)  Aqueduct,  Monticello,  Yonkers,  Finger  Lakes, and Vernon Downs
     4  racetracks[, or at];
     5    (2) any other racetrack licensed pursuant  to  article  three  of  the
     6  racing,  pari-mutuel  wagering  and breeding law [that are] located in a
     7  county or counties in which video lottery  gaming  has  been  authorized
     8  pursuant  to  local  law,  excluding  the  licensed  racetrack  commonly
     9  referred to in article three of the  racing,  pari-mutuel  wagering  and
    10  breeding  law as the "New York state exposition" held in Onondaga county
    11  and the racetracks of the non-profit racing association known as Belmont
    12  Park racetrack and the Saratoga thoroughbred racetrack[.];
    13    (3) a maximum of two  facilities,  which  shall  be  vendors  for  all
    14  purposes  under  this  article,  neither  to  exceed  one thousand video
    15  lottery gaming devices, established within region three of zone  one  as
    16  defined  by  section one thousand three hundred ten of the racing, pari-
    17  mutuel wagering and breeding law, one each  operated  by  a  corporation
    18  established pursuant to section five hundred two of the racing, pari-mu-
    19  tuel  wagering  and  breeding  law  in the Suffolk region and the Nassau
    20  region to be located within a facility authorized pursuant  to  sections
    21  one  thousand  eight  or  one  thousand  nine of the racing, pari-mutuel
    22  wagering and breeding law; and
    23    (4) Aqueduct racetrack, within the lottery terminal facility, pursuant
    24  to an agreement between the corporation established pursuant to  section
    25  five hundred two of the racing, pari-mutuel wagering and breeding law in
    26  the  Nassau  region and the operator of video lottery gaming at Aqueduct
    27  racetrack, when such agreement is approved by the gaming commission  and
    28  as long as such agreement is in place, and when such agreement is accom-
    29  panied  by  a  detailed  spending  plan  for the corporation established
    30  pursuant to section five hundred two of the racing, pari-mutuel wagering
    31  and breeding law in the Nassau region, which includes  a  plan  for  the
    32  timely  payment  of  liabilities  due to the franchised corporation, and
    33  when such video lottery devices are hosted  by  the  operator  of  video
    34  lottery gaming at Aqueduct racetrack on behalf of the corporation estab-
    35  lished  pursuant  to section five hundred two of the racing, pari-mutuel
    36  wagering and breeding law in the Nassau region in lieu of  the  develop-
    37  ment  of a facility in Nassau county as authorized by paragraph three of
    38  subdivision a of this section. Such agreement  reached  by  the  parties
    39  shall identify the agency principally responsible for funding, approving
    40  or undertaking any actions of such agreement. Provided, however, nothing
    41  in  this  paragraph  shall  infringe  upon the rights of the corporation
    42  established pursuant to section five hundred two of the racing, pari-mu-
    43  tuel wagering and breeding law in the Nassau region to develop a facili-
    44  ty pursuant to paragraph three of this subdivision upon the  expiration,
    45  termination, or withdrawal of such agreement.
    46    b.  Such rules and regulations shall provide, as a condition of licen-
    47  sure, that racetracks to be licensed are certified to be  in  compliance
    48  with  all  state  and  local  fire and safety codes, that the [division]
    49  gaming commission is afforded adequate space, infrastructure, and  amen-
    50  ities  consistent  with industry standards for such video lottery gaming
    51  operations as found  at  racetracks  in  other  states,  that  racetrack
    52  employees  involved in the operation of video lottery gaming pursuant to
    53  this section are licensed by the [racing  and  wagering  board,]  gaming
    54  commission  and  such  other  terms  and  conditions of licensure as the
    55  [division] gaming commission may establish. Notwithstanding  any  incon-
    56  sistent  provision  of law, video lottery gaming at a racetrack pursuant

        S. 6409--C                         79                         A. 9009--C
 
     1  to this section shall be deemed an approved activity for such  racetrack
     2  under  the  relevant  city,  county, town, or village land use or zoning
     3  ordinances, rules, or regulations. No entity licensed by the  [division]
     4  gaming  commission  operating  video  lottery  gaming  pursuant  to this
     5  section may house such gaming activity in a structure deemed or approved
     6  by the division as "temporary" for a duration of longer  than  eighteen-
     7  months.  Nothing  in  this  section shall prohibit the [division] gaming
     8  commission from licensing an entity to operate video lottery  gaming  at
     9  an existing racetrack as authorized in this subdivision whether or not a
    10  different  entity  is  licensed  to conduct horse racing and pari-mutuel
    11  wagering at such racetrack pursuant to  article  two  or  three  of  the
    12  racing, pari-mutuel wagering and breeding law.
    13    The  [division,  in  consultation with the racing and wagering board,]
    14  gaming commission shall establish standards for approval of  the  tempo-
    15  rary  and  permanent physical layout and construction of any facility or
    16  building devoted to a video lottery gaming operation. In reviewing  such
    17  application for the construction or reconstruction of facilities related
    18  or  devoted  to  the  operation or housing of video lottery gaming oper-
    19  ations, the [division, in consultation  with  the  racing  and  wagering
    20  board,] gaming commission shall ensure that such facility:
    21    (1)  possesses superior consumer amenities and conveniences to encour-
    22  age and attract the patronage of tourists and other visitors from across
    23  the region, state, and nation.
    24    (2) has adequate motor vehicle parking facilities  to  satisfy  patron
    25  requirements.
    26    (3)  has a physical layout and location that facilitates access to and
    27  from the horse racing track portion of such facility to encourage patro-
    28  nage of live horse racing events that are conducted at such track.
    29    [(4) at a maximum of two facilities, neither to  exceed  one  thousand
    30  video  lottery  gaming  devices, established within region three of zone
    31  one as defined by section one thousand three hundred ten of the  racing,
    32  pari-mutuel  wagering  and  breeding  law, one each operated by a corpo-
    33  ration established pursuant to section five hundred two of  the  racing,
    34  pari-mutuel  wagering  and  breeding  law  in the Suffolk region and the
    35  Nassau region to be located within a  facility  authorized  pursuant  to
    36  sections one thousand eight or one thousand nine of the racing, pari-mu-
    37  tuel  wagering  and breeding law.] c. The [facilities] terminals author-
    38  ized pursuant to [this] paragraph four of subdivision a of this  section
    39  shall [be deemed vendors for all purposes under this article.]:
    40    (i)  be  deemed as operated by the corporation established pursuant to
    41  section five hundred two of the racing, pari-mutuel wagering and  breed-
    42  ing law in the Nassau region for the purposes of section sixteen hundred
    43  twelve  of  this  chapter and the distributions therefrom made as if the
    44  video lottery devices were located in Nassau county;
    45    (ii) consist exclusively of electronic table games,  unless  otherwise
    46  approved  by  the  gaming commission and the director of the division of
    47  the budget; and
    48    (iii) be individually designated as hosted.
    49    d. Notwithstanding any law, rule or regulation to the contrary, absent
    50  the enactment of sufficient alternative revenue sources  for  the  fran-
    51  chised  corporation  in  a chapter of law providing a statutory plan for
    52  the prospective not-for-profit  governing  structure  of  The  New  York
    53  Racing  Association,  Inc., any agreement for the operation of terminals
    54  authorized pursuant to paragraph four of subdivision a of  this  section
    55  shall require the operator of video lottery gaming at Aqueduct racetrack
    56  to  maintain  racing  support for general thoroughbred racing operations

        S. 6409--C                         80                         A. 9009--C
 
     1  and capital expenditures from video lottery  gaming  at  Aqueduct  race-
     2  track,  at  the  same  level  realized  in  two thousand thirteen, to be
     3  adjusted by the  consumer  price  index  for  all  urban  consumers,  as
     4  published  annually  by the United States department of labor, bureau of
     5  labor statistics.
     6    [b.] e. Video lottery gaming shall only be permitted for no more  than
     7  twenty  consecutive  hours per day and on no day shall such operation be
     8  conducted past 6:00 a.m.
     9    [c.] f. The [division] gaming commission shall promulgate  such  rules
    10  and  regulations  as  may  be  necessary for the implementation of video
    11  lottery gaming in accordance with the provisions  of  this  section  and
    12  paragraph  five  of  subdivision  a of section sixteen hundred twelve of
    13  this article.
    14    [d.] g. All  workers  engaged  in  the  construction,  reconstruction,
    15  development,  rehabilitation, or maintenance of any area for the purpose
    16  of the installation, maintenance, or removal  of  video  lottery  gaming
    17  terminals  shall be subject to the provisions of articles eight and nine
    18  of the labor law to the extent provided in such articles.
    19    [e.] h.  The  [division]  gaming  commission  shall  not  approve  the
    20  construction  or  alteration  of any facility or building devoted to the
    21  operation or housing of video lottery gaming until the person or  entity
    22  selected  to  operate  such video lottery gaming shall have submitted to
    23  the [division] gaming commission a statement  of  the  location  of  the
    24  proposed  facility  or building, together with a plan of such racetrack,
    25  and plans of all existing buildings, seating stands and other structures
    26  on the grounds of such racetrack, in such form as the [division]  gaming
    27  commission may prescribe, and such plans shall have been approved by the
    28  [division]  gaming commission.  The [division] gaming commission, at the
    29  expense of the applicant, may order such engineering examination thereof
    30  as  the  [division]  gaming  commission   may   deem   necessary.   Such
    31  construction  or  alteration  may  be made only with the approval of the
    32  [division] gaming commission and after examination and inspection of the
    33  plans thereof and the issuance of a permit [therefor] by the  [division]
    34  gaming commission.
    35    [f.]  i.  (1)  The  [division] gaming commission may administer a free
    36  play allowance program to offer players or prospective players of  video
    37  lottery  games  free play credits for the purpose of increasing revenues
    38  earned by the video lottery gaming program for the support of education.
    39  For the purposes of this subdivision, "free play allowance credit" means
    40  a specified dollar amount that (i) may be used by a  player  to  play  a
    41  video  lottery  game without paying any other consideration, and (ii) is
    42  not used in the calculation of total revenue  wagered  after  payout  of
    43  prizes.
    44    (2)  For  each  video  lottery  gaming facility, the [division] gaming
    45  commission shall authorize the use of free play allowance credits if the
    46  operator of such facility submits a written plan for the use of the free
    47  play allowance that  the  [division]  gaming  commission  determines  is
    48  designed  to  increase  the  amount  of  revenue earned by video lottery
    49  gaming at such facility for the support of education.
    50    (3) For each video lottery facility, the annual value of the free play
    51  allowance credits authorized for use by the operator  pursuant  to  this
    52  subdivision  shall  not exceed an amount equal to fifteen percent of the
    53  total amount wagered on video lottery games after payout of prizes.  The
    54  [division]  gaming  commission shall establish procedures to assure that
    55  free play allowance credits do not exceed such amount.

        S. 6409--C                         81                         A. 9009--C

     1    (4) The [division] gaming commission, in conjunction with the director
     2  of the budget, may suspend  the  use  of  free  play  allowance  credits
     3  authorized  pursuant to this subdivision whenever they jointly determine
     4  that the use of  free  play  allowance  credits  are  not  effective  in
     5  increasing  the  amount  of revenue earned for the support of education,
     6  and such use may not be resumed unless the  operator  of  such  facility
     7  submits  a  new  or  revised  written  plan for the use of the free play
     8  allowance that the [division] gaming commission determines  is  designed
     9  more  effectively to produce an increase in the amount of revenue earned
    10  by video lottery gaming at such facility for the support of education.
    11    (5) Nothing in this subdivision shall be deemed to prohibit the opera-
    12  tor of a video lottery facility from offering free play credits to play-
    13  ers or prospective players of video lottery games when the value of such
    14  free play credits is included in the calculation  of  the  total  amount
    15  wagered on video lottery games and the total amount wagered after payout
    16  of  prizes, and the operator of such facility pays the [division] gaming
    17  commission the full amount due as the result of such calculations.
    18    (6) The [division] gaming commission may amend the contract  with  the
    19  provider  of the central computer system that controls the video lottery
    20  network during the term of such contract in effect on the effective date
    21  of this subdivision to provide additional consideration to such provider
    22  in an amount determined by the [division] gaming commission to be neces-
    23  sary to compensate for (i) processing free play  allowance  transactions
    24  and  (ii)  system  updates and modifications otherwise needed as of such
    25  effective date.
    26    [g.] j. Every video lottery gaming license, and every renewal license,
    27  shall be valid for a period of five years,  except  that  video  lottery
    28  gaming  licenses  issued  before  the effective date of this subdivision
    29  shall be for a term expiring on the applicant's next birthday  following
    30  June thirtieth, two thousand fourteen.
    31    The  gaming  commission  may decline to renew any license after notice
    32  and an opportunity for hearing if it determines that:
    33    (1) the licensee has violated section one thousand six  hundred  seven
    34  of this article;
    35    (2)  the  licensee  has  violated any rule, regulation or order of the
    36  gaming commission;
    37    (3) the applicant or its officers, directors or significant stockhold-
    38  ers, as determined by the gaming commission, have been  convicted  of  a
    39  crime involving moral turpitude; or
    40    (4)  that  the  character or fitness of the licensee and its officers,
    41  directors, and significant stockholders, as  determined  by  the  gaming
    42  commission  is  such  that  the  participation of the applicant in video
    43  lottery gaming or related activities  would  be  inconsistent  with  the
    44  public  interest, convenience or necessity or with the best interests of
    45  video lottery gaming generally.
    46    [(h)] k. The gaming commission, subject to notice and  an  opportunity
    47  for hearing, may revoke, suspend, and condition the license of the video
    48  lottery  gaming  licensee,  order  the  video lottery gaming licensee to
    49  terminate the continued appointment, position or employment of  officers
    50  and  directors,  or  order  the video lottery gaming licensee to require
    51  significant stockholders to divest themselves of all  interests  in  the
    52  video lottery gaming licensee.
    53    §  2.  Clause (H) of subparagraph (ii) of paragraph 1 of subdivision b
    54  of section 1612 of the tax law, as amended by section 1 of  part  MM  of
    55  chapter 59 of the laws of 2015, is amended to read as follows:

        S. 6409--C                         82                         A. 9009--C
 
     1    (H)  notwithstanding  clauses  (A), (B), (C), (D), (E), (F) and (G) of
     2  this subparagraph, the track operator of a vendor track and in the  case
     3  of  Aqueduct,  the  video  lottery  terminal facility operator, shall be
     4  eligible for a vendor's capital award of up to four percent of the total
     5  revenue  wagered at the vendor track after payout for prizes pursuant to
     6  this chapter, which  shall  be  used  exclusively  for  capital  project
     7  investments  to improve the facilities of the vendor track which promote
     8  or encourage increased attendance at the video lottery  gaming  facility
     9  including,  but  not limited to hotels, other lodging facilities, enter-
    10  tainment  facilities,  retail  facilities,  dining  facilities,   events
    11  arenas,  parking  garages  and  other improvements that enhance facility
    12  amenities; provided that such capital investments shall be  approved  by
    13  the  division, in consultation with the state racing and wagering board,
    14  and that such vendor track demonstrates that such  capital  expenditures
    15  will  increase  patronage at such vendor track's facilities and increase
    16  the amount of revenue generated to support state education programs. The
    17  annual amount of such vendor's capital awards that a vendor track  shall
    18  be  eligible  to  receive  shall  be limited to two million five hundred
    19  thousand dollars, except for Aqueduct racetrack, for which there  [shall
    20  be  no  vendor's  capital  awards]  shall  be no annual limit, provided,
    21  however, that any such capital award  for  the  Aqueduct  video  lottery
    22  terminal  facility  operator  shall  be one percent of the total revenue
    23  wagered at the video lottery terminal facility after payout  for  prizes
    24  pursuant  to  this  chapter  until the earlier of the designation of one
    25  thousand video lottery devices as hosted pursuant to paragraph  four  of
    26  subdivision  a of section sixteen hundred seventeen-a of this chapter or
    27  April first, two thousand nineteen and shall then be four percent of the
    28  total revenue wagered at  the  video  lottery  terminal  facility  after
    29  payout for prizes pursuant to this chapter, provided, further, that such
    30  capital  award  shall only be provided pursuant to an agreement with the
    31  operator to construct an expansion of the facility, hotel,  and  conven-
    32  tion  and  exhibition  space  requiring  a minimum capital investment of
    33  three hundred million dollars.  Except for tracks having less  than  one
    34  thousand  one  hundred  video  gaming  machines, and except for a vendor
    35  track located west of State Route 14 from Sodus Point to the  Pennsylva-
    36  nia border within New York, and except for Aqueduct racetrack each track
    37  operator shall be required to co-invest an amount of capital expenditure
    38  equal  to  its cumulative vendor's capital award. For all tracks, except
    39  for Aqueduct racetrack, the amount of any vendor's capital award that is
    40  not used during any one year period may be carried over into  subsequent
    41  years  ending  before  April  first,  two  thousand  sixteen. Any amount
    42  attributable to a capital expenditure approved prior to April first, two
    43  thousand sixteen and completed before April first,  two  thousand  eigh-
    44  teen;  or  approved  prior  to  April  first,  two  thousand  twenty and
    45  completed before April first, two thousand twenty-two for a vendor track
    46  located west of State Route 14 from  Sodus  Point  to  the  Pennsylvania
    47  border  within New York, shall be eligible to receive the vendor's capi-
    48  tal award. In the event that  a  vendor  track's  capital  expenditures,
    49  approved  by the division prior to April first, two thousand sixteen and
    50  completed prior to April first, two thousand eighteen, exceed the vendor
    51  track's cumulative capital award during  the  five  year  period  ending
    52  April  first, two thousand sixteen, the vendor shall continue to receive
    53  the capital award after April first, two  thousand  sixteen  until  such
    54  approved  capital  expenditures  are paid to the vendor track subject to
    55  any required co-investment. In no event  shall  any  vendor  track  that
    56  receives a vendor fee pursuant to clause (F) or (G) of this subparagraph

        S. 6409--C                         83                         A. 9009--C
 
     1  be  eligible for a vendor's capital award under this section. Any opera-
     2  tor of a vendor track which  has  received  a  vendor's  capital  award,
     3  choosing  to  divest  the capital improvement toward which the award was
     4  applied,  prior  to  the full depreciation of the capital improvement in
     5  accordance with generally accepted accounting  principles,  shall  reim-
     6  burse  the  state  in amounts equal to the total of any such awards. Any
     7  capital award not approved for a capital expenditure at a video  lottery
     8  gaming  facility by April first, two thousand sixteen shall be deposited
     9  into the state lottery fund for education aid; and
    10    § 3. Section 503 of the racing, pari-mutuel wagering and breeding  law
    11  is amended by adding a new subdivision 14 to read as follows:
    12    14.  Nassau regional off-track betting is authorized to enter into and
    13  perform an agreement pursuant to paragraph  four  of  subdivision  a  of
    14  section sixteen hundred seventeen-a of the tax law to have video lottery
    15  terminals  authorized  pursuant  to  paragraph three of subdivision a of
    16  section sixteen hundred seventeen-a of the tax  law  hosted  within  the
    17  Aqueduct video lottery terminal facility.
    18    §  4.  This act shall take effect immediately, provided, however, that
    19  section two of this act shall take effect upon the designation  of  four
    20  hundred  video  lottery  devices  as hosted pursuant to paragraph (4) of
    21  subdivision a of section 1617-a of the tax law, as added by section  one
    22  of  this  act; provided, further, that the New York State gaming commis-
    23  sion shall notify the legislative  bill  drafting  commission  upon  the
    24  occurrence  of  the enactment of the legislation provided for in section
    25  two of this act in order that the commission may  maintain  an  accurate
    26  and  timely  effective data base of the official text of the laws of the
    27  state of New York in  furtherance  of  effectuating  the  provisions  of
    28  section  44  of the legislative law and section 70-b of the public offi-
    29  cers law.
 
    30                                   PART TT
 
    31    Section 1. Subparagraph (B)  of  paragraph  1  of  subsection  (a)  of
    32  section  601  of  the  tax law is REPEALED and a new subparagraph (B) is
    33  added to read as follows:
    34    (B)(i) For tax years  beginning  after  two  thousand  seventeen,  the
    35  brackets  and  dollars amounts in subparagraph (A) of this paragraph, as
    36  adjusted by the cost of living  adjustment  prescribed  in  section  six
    37  hundred  one-a  of this part for tax years two thousand thirteen through
    38  two thousand seventeen, shall apply.  In  addition,  the  tax  rates  in
    39  subparagraph  (A)  of  this  paragraph  shall  apply, except as noted in
    40  clause (ii) of this subparagraph, and except that the rate applicable to
    41  New York taxable incomes in excess of $300,000 as adjusted by  the  cost
    42  of  living  adjustment  prescribed  in section six hundred one-a of this
    43  part for tax years two thousand thirteen through two thousand seventeen,
    44  shall be the highest tax  rate  specified  in  the  provisions  of  this
    45  subparagraph  as  enacted by chapter fifty-nine of the laws of two thou-
    46  sand thirteen prior to its repeal by a chapter of the laws of two  thou-
    47  sand  sixteen  that added this subparagraph. For purposes of clause (ii)
    48  of this subparagraph, the brackets specified shall be as adjusted by the
    49  cost of living adjustment prescribed in section  six  hundred  one-a  of
    50  this  part  for  tax  years  two  thousand thirteen through two thousand
    51  seventeen. After making the cost of living  adjustments  to  the  dollar
    52  amounts in subparagraph (A) of this paragraph, the dollar amounts in the
    53  tax  calculations  for  the  income brackets for New York taxable income

        S. 6409--C                         84                         A. 9009--C
 
     1  over $26,000 shall be adjusted to reflect  the rate reductions in clause
     2  (ii) of this subparagraph.
     3    (ii)  (I)  For tax year two thousand eighteen, the following tax rates
     4  shall apply: If New York taxable income is over  $26,000  but  not  over
     5  $40,000, the tax rate shall be 5.90%. If New York taxable income is over
     6  $40,000 but not over  $150,000, the tax rate shall be 6.33%. If New York
     7  taxable  income  is  over  $150,000  but not over $300,000, the tax rate
     8  shall be 6.57%.
     9    (II) For tax year two thousand nineteen, the following tax rates shall
    10  apply: If New York taxable income is over $26,000 but not over  $40,000,
    11  the  tax rate shall be 5.90%. If New York taxable income is over $40,000
    12  but not over $150,000, the tax rate shall be 6.21%. If New York  taxable
    13  income  is  over   $150,000 but not over $300,000, the tax rate shall be
    14  6.49%.
    15    (III) For tax year two thousand twenty, the following tax rates  shall
    16  apply:  If New York taxable income is over $26,000 but not over $40,000,
    17  the tax rate  shall be 5.90%. If New York taxable income is over $40,000
    18  but not over $150,000,  the tax rate shall be 6.09%. If New York taxable
    19  income  is  over  $150,000 but not  over $300,000, the tax rate shall be
    20  6.41%.
    21    (IV) For tax year two thousand twenty-one,  the  following  tax  rates
    22  shall  apply:  If  New  York taxable income is over $26,000 but not over
    23  $40,000, the tax rate shall be 5.90%. If New York taxable income is over
    24  $40,000 but not over $150,000, the tax rate shall be 5.97%. If New  York
    25  taxable  income  is  over   $150,000 but not over $300,000, the tax rate
    26  shall be 6.33%.
    27    (V) For tax year two thousand  twenty-two,  the  following  tax  rates
    28  shall  apply:  If  New  York taxable income is over $26,000 but not over
    29  $150,000, the tax rate shall be 5.85%. If New  York  taxable  income  is
    30  over $150,000 but not over  $300,000, the tax rate shall be 6.25%.
    31    (VI)  For  tax year two thousand twenty-three, the following tax rates
    32  shall apply: If New York taxable income is over  $26,000  but  not  over
    33  $150,000,  the  tax  rate  shall be 5.73%. If New York taxable income is
    34  over $150,000 but not over  $300,000, the tax rate shall be 6.17%.
    35    (VII) For tax year two thousand twenty-four, the following  tax  rates
    36  shall    apply:  If New York taxable income is over $26,000 but not over
    37  $150,000, the tax rate shall be 5.61%. If New  York  taxable  income  is
    38  over $150,000 but not over  $300,000, the tax rate shall be 6.09%.
    39    (VIII) For tax years after two thousand twenty-four, the following tax
    40  rates  shall  apply:  If New York taxable income is over $26,000 but not
    41  over $150,000,  the tax rate shall be 5.50%. If New York taxable  income
    42  is over $150,000 but not  over $300,000, the tax rate shall be 6.00%.
    43    §  2. Subparagraph (B) of paragraph 1 of subsection (b) of section 601
    44  of the tax law is REPEALED and a new subparagraph (B) is added  to  read
    45  as follows:
    46    (B)  (i)  For  tax  years  beginning after two thousand seventeen, the
    47  brackets  and dollars amounts in subparagraph (A) of this paragraph,  as
    48  adjusted  by  the  cost of   living adjustment prescribed in section six
    49  hundred one-a of this part for tax years two thousand  thirteen  through
    50  two  thousand  seventeen,  shall  apply.   In addition, the tax rates in
    51  subparagraph (A) of this paragraph  shall  apply,  except  as  noted  in
    52  clause (ii) of this subparagraph, and except that the rate applicable to
    53  New  York  taxable incomes in excess of $250,000 as adjusted by the cost
    54  of living adjustment prescribed in section six  hundred  one-a  of  this
    55  part  for tax years two thousand thirteen through two thousand seventeen
    56  shall  be  the    highest  tax  rate specified in the provisions of this

        S. 6409--C                         85                         A. 9009--C

     1  subparagraph as enacted by  chapter fifty-nine of the laws of two  thou-
     2  sand thirteen prior to its repeal by a  chapter of the laws of two thou-
     3  sand  sixteen that added this subparagraph. For  purposes of clause (ii)
     4  of  this  subparagraph,  the brackets specified shall be as  adjusted by
     5  the cost of living adjustment prescribed in section six hundred one-a of
     6  this part for tax years  two  thousand  thirteen  through  two  thousand
     7  seventeen.    After  making the cost of living adjustments to the dollar
     8  amounts in subparagraph  (A) of this paragraph, the  dollar  amounts  in
     9  the  tax  calculations  for  the  income   brackets for New York taxable
    10  income over $19,500 shall be adjusted to reflect the rate reductions  in
    11  clause (ii) of this subparagraph.
    12    (ii)  (I)  For tax year two thousand eighteen, the following tax rates
    13  shall apply: If New York taxable income is over  $19,500  but  not  over
    14  $30,000,  the    tax  rate shall be 5.90%. If New York taxable income is
    15  over $30,000 but not over  $100,000, the tax rate shall be 6.33%. If New
    16  York taxable income is over   $100,000 but not over  $250,000,  the  tax
    17  rate shall be 6.57%.
    18    (II) For tax year two thousand nineteen, the following tax rates shall
    19  apply:  If New York taxable income is over $19,500 but not over $30,000,
    20  the tax rate shall be 5.90%. If New York taxable income is over  $30,000
    21  but not over  $100,000, the tax rate shall be 6.21%. If New York taxable
    22  income  is  over   $100,000 but not over $250,000, the tax rate shall be
    23  6.49%.
    24    (III) For tax year two thousand twenty, the following tax rates  shall
    25  apply:  If New York taxable income is over $19,500 but not over $30,000,
    26  the tax rate  shall be 5.90%. If New York taxable income is over $30,000
    27  but  not over $100,000, the tax rate shall be 6.09%. If New York taxable
    28  income is over $100,000 but not over $250,000, the  tax  rate  shall  be
    29  6.41%.
    30    (IV)  For  tax  year  two thousand twenty-one, the following tax rates
    31  shall apply: If New York taxable income is over  $19,500  but  not  over
    32  $30,000, the tax rate shall be 5.90%. If New York taxable income is over
    33  $30,000  but not over $100,000, the tax rate shall be 5.97%. If New York
    34  taxable income is over $100,000 but not  over  $250,000,  the  tax  rate
    35  shall be 6.33%.
    36    (V)  For  tax  year  two  thousand twenty-two, the following tax rates
    37  shall apply: If New York taxable income is over  $19,500  but  not  over
    38  $100,000,  the  tax  rate  shall be 5.85%. If New York taxable income is
    39  over $100,000 but not over $250,000, the tax rate shall be 6.25%.
    40    (VI) For tax year two thousand twenty-three, the following  tax  rates
    41  shall  apply:  If  New  York taxable income is over $19,500 but not over
    42  $100,000, the tax rate shall be 5.73%. If New  York  taxable  income  is
    43  over $100,000 but not over $250,000, the tax rate shall be 6.17%.
    44    (VII)  For  tax year two thousand twenty-four, the following tax rates
    45  shall apply: If New York taxable income is over  $19,500  but  not  over
    46  $100,000,  the  tax  rate  shall be 5.61%. If New York taxable income is
    47  over $100,000 but not over $250,000, the tax rate shall be 6.09%.
    48    (VIII) For tax years after two thousand twenty-four, the following tax
    49  rates shall apply: If New York taxable income is over  $19,500  but  not
    50  over  $100,000,  the tax rate shall be 5.50%. If New York taxable income
    51  is over $100,000 but not over $250,000, the tax rate shall be 6.00%.
    52    § 3. Subparagraph (B) of paragraph 1 of subsection (c) of section  601
    53  of  the  tax law is REPEALED and a new subparagraph (B) is added to read
    54  as follows:
    55    (B)(i) For tax years  beginning  after  two  thousand  seventeen,  the
    56  brackets  and  dollars  amount in subparagraph (A) of this paragraph, as

        S. 6409--C                         86                         A. 9009--C
 
     1  adjusted by the cost of living  adjustment  prescribed  in  section  six
     2  hundred  one-a  of this part for tax years two thousand thirteen through
     3  two thousand seventeen, shall apply.  In  addition,  the  tax  rates  in
     4  subparagraph  (A)  of  this  paragraph  shall  apply, except as noted in
     5  clause (ii) of this subparagraph, and except that the rate applicable to
     6  New York taxable income in excess of $200,000 as adjusted by the cost of
     7  living adjustment prescribed in section six hundred one-a of  this  part
     8  for tax years two thousand thirteen through two thousand seventeen shall
     9  be the highest tax rate specified in the provisions of this subparagraph
    10  as  enacted  by  chapter fifty-nine of the laws of two thousand thirteen
    11  prior to its repeal by a chapter of the laws  of  two  thousand  sixteen
    12  that  added  this  subparagraph.  For  purposes  of  clause (ii) of this
    13  subparagraph, the brackets specified shall be as adjusted by the cost of
    14  living adjustment prescribed in section six hundred one-a of  this  part
    15  for  tax  years  two  thousand  thirteen through two thousand seventeen.
    16  After making the cost of living adjustments to  the  dollar  amounts  in
    17  subparagraph (A) of this paragraph, the dollar amounts in the tax calcu-
    18  lations for the income brackets for New York taxable income over $13,000
    19  shall  be adjusted to reflect the rate reductions in clause (ii) of this
    20  subparagraph.
    21    (ii)(I) For tax year two thousand eighteen, the  following  tax  rates
    22  shall  apply:  If  New  York taxable income is over $13,000 but not over
    23  $20,000, the tax rate shall be 5.90%. If New York taxable income is over
    24  $20,000 but not over $75,000, the tax rate shall be 6.33%. If  New  York
    25  taxable income is over $75,000 but not over $200,000, the tax rate shall
    26  be 6.57%.
    27    (II) For tax year two thousand nineteen, the following tax rates shall
    28  apply:  If New York taxable income is over $13,000 but not over $20,000,
    29  the tax rate shall be 5.90%. If New York taxable income is over  $20,000
    30  but  not  over $75,000, the tax rate shall be 6.21%. If New York taxable
    31  income is over $75,000 but not over $200,000,  the  tax  rate  shall  be
    32  6.49%.
    33    (III)  For tax year two thousand twenty, the following tax rates shall
    34  apply: If New York taxable income is over $13,000 but not over  $20,000,
    35  the  tax rate shall be 5.90%. If New York taxable income is over $20,000
    36  but not over $75,000, the tax rate shall be 6.09%. If New  York  taxable
    37  income  is  over  $75,000  but  not over $200,000, the tax rate shall be
    38  6.41%.
    39    (IV) For tax year two thousand twenty-one,  the  following  tax  rates
    40  shall  apply:  If  New  York taxable income is over $13,000 but not over
    41  $20,000, the tax rate shall be 5.90%. If New York taxable income is over
    42  $20,000 but not over $75,000, the tax rate shall be 5.97%. If  New  York
    43  taxable income is over $75,000 but not over $200,000, the tax rate shall
    44  be 6.33%.
    45    (V)  For  tax  year  two  thousand twenty-two, the following tax rates
    46  shall apply: If New York taxable income is over  $13,000  but  not  over
    47  $75,000, the tax rate shall be 5.85%. If New York taxable income is over
    48  $75,000 but not over $200,000, the tax rate shall be 6.25%.
    49    (VI)  For  tax year two thousand twenty-three, the following tax rates
    50  shall apply: If New York taxable income is over  $13,000  but  not  over
    51  $75,000, the tax rate shall be 5.73%. If New York taxable income is over
    52  $75,000 but not over $200,000, the tax rate shall be 6.17%.
    53    (VII)  For  tax year two thousand twenty-four, the following tax rates
    54  shall apply: If New York taxable income is over  $13,000  but  not  over
    55  $75,000, the tax rate shall be 5.61%. If New York taxable income is over
    56  $75,000 but not over $200,000, the tax rate shall be 6.09%.

        S. 6409--C                         87                         A. 9009--C
 
     1    (VIII) For tax years after two thousand twenty-four, the following tax
     2  rates  shall  apply:  If New York taxable income is over $13,000 but not
     3  over $75,000, the tax rate shall be 5.50%. If New York taxable income is
     4  over $75,000 but not over $200,000, the tax rate shall be 6.00%.
     5    §  4.  The opening paragraph of subsection (d-1) of section 601 of the
     6  tax law, as amended by section 4 of part FF of chapter 59 of the laws of
     7  2013, is amended to read as follows:
     8    Alternative  tax  table   benefit   recapture.   Notwithstanding   the
     9  provisions  of  subsection (d) of this section, for taxable years begin-
    10  ning after two thousand eleven [and before two thousand eighteen], there
    11  is hereby imposed a supplemental tax in  addition  to  the  tax  imposed
    12  under  subsections  (a),  (b) and (c) of this section for the purpose of
    13  recapturing the benefit of the tax tables contained in such subsections.
    14  During these taxable years, any reference in this chapter to  subsection
    15  (d) of this section shall be read as a reference to this subsection.
    16    §  5.  The  opening  paragraph  of  paragraph 1 of subsection (d-1) of
    17  section 601 of the tax law, as added by section 7 of part A  of  chapter
    18  56 of the laws of 2011, is amended to read as follows:
    19    For  resident  married  individuals  filing joint returns and resident
    20  surviving spouses, the supplemental tax shall be an amount equal to  the
    21  sum  of  the tax table benefits described in subparagraphs (A), (B), (C)
    22  and (D) of this paragraph multiplied by their  respective  fractions  in
    23  such  subparagraphs.   Furthermore, in making the calculations described
    24  in these subparagraphs in taxable years beginning  after  tax  year  two
    25  thousand  seventeen,  the applicable tax rates specified in subparagraph
    26  (B) of paragraph one of subsection (a) of this section shall be  substi-
    27  tuted for the rates referenced in these subparagraphs.
    28    §  6.  The  opening  paragraph  of  paragraph 2 of subsection (d-1) of
    29  section 601 of the tax law, as added by section 7 of part A  of  chapter
    30  56 of the laws of 2011, is amended to read as follows:
    31    For  resident  heads  of  households, the supplemental tax shall be an
    32  amount equal to the sum of the tax table benefits described in  subpara-
    33  graphs (A), (B) and (C) of this paragraph multiplied by their respective
    34  fractions  in  such  subparagraphs.    Furthermore, in making the calcu-
    35  lations described in these  subparagraphs  in  taxable  years  beginning
    36  after  tax  year two thousand seventeen, the applicable tax rates speci-
    37  fied in subparagraph (B) of paragraph one  of  subsection  (b)  of  this
    38  section  shall be substituted for the rates referenced in these subpara-
    39  graphs.
    40    § 7. The opening paragraph of  paragraph  3  of  subsection  (d-1)  of
    41  section  601  of the tax law, as added by section 7 of part A of chapter
    42  56 of the laws of 2011, is amended to read as follows:
    43    For  resident  unmarried  individuals,  resident  married  individuals
    44  filing  separate  returns  and  resident estates and trusts, the supple-
    45  mental tax shall be an amount equal to the sum of the tax table benefits
    46  described in subparagraphs (A), (B) and (C) of this paragraph multiplied
    47  by their respective fractions in such subparagraphs.    Furthermore,  in
    48  making  the  calculations  described  in  these subparagraphs in taxable
    49  years beginning after tax year two thousand  seventeen,  the  applicable
    50  tax  rates  specified in subparagraph (B) of paragraph one of subsection
    51  (c) of this section shall be substituted for  the  rates  referenced  in
    52  these subparagraphs.
    53    § 8. Subsection (d-2) of section 601 of the tax law is REPEALED.
    54    §  9. Notwithstanding any provision in the state administrative proce-
    55  dure act to the contrary, the cost  of  living  adjustment  of  the  tax
    56  brackets and dollar amounts in the tax tables and the withholding tables

        S. 6409--C                         88                         A. 9009--C
 
     1  and  methods required as a result of this act shall not be prescribed by
     2  regulation.
     3    § 10. This act shall take effect immediately.
 
     4                                   PART UU
 
     5    Section  1.  Section  282  of  the  tax law is amended by adding a new
     6  subdivision 27 to read as follows:
     7    27. "Wholesaler of motor fuel" means any person, firm, association  or
     8  corporation  who  or  which: (1) is not a distributor of motor fuel; (2)
     9  makes a sale of motor fuel in this state other than a retail sale not in
    10  bulk; and (3)(A) makes any purchases of motor fuel for resale within the
    11  region set forth in subparagraph (i) or (ii) of paragraph one of  subdi-
    12  vision  (e)  of  section  eleven  hundred eleven of this chapter; or (B)
    13  makes any sales of motor fuel, other than  retail  sales  not  in  bulk,
    14  within the region set forth in subparagraph (i) or (ii) of paragraph one
    15  of  subdivision  (e)  of  section eleven hundred eleven of this chapter.
    16  For the purposes of this article when used with respect to motor fuel, a
    17  "retail sale not in bulk" means the making or offering to make any  sale
    18  of  motor  fuel  to  a consumer of such fuel which is delivered directly
    19  into a motor vehicle for use in the operation of such vehicle. A "retail
    20  sale in bulk" means the making or offering to make  any  sale  of  motor
    21  fuel to a consumer which is other than a "retail sale not in bulk".
    22    §  2.  The tax law is amended by adding a new section 283-d to read as
    23  follows:
    24    § 283-d. Registration of wholesalers of motor fuel.  (a)  Registration
    25  required.  Each  wholesaler  of  motor  fuel must be registered with the
    26  department under this section.  No wholesaler of motor fuel shall make a
    27  sale of motor fuel in this state other than a retail sale  not  in  bulk
    28  unless  such  wholesaler  is  so  registered.   The department, upon the
    29  application of a person, shall register such person as a  wholesaler  of
    30  motor fuel except that the commissioner may refuse to register an appli-
    31  cant  for  any  of  the  grounds specified in subdivision two or five of
    32  section two hundred eighty-three of this article or in  subdivision  (c)
    33  of  this section. The application shall be in such form and contain such
    34  information as the commissioner shall prescribe. All of  the  provisions
    35  of  subdivisions  two,  four,  five,  six, seven, eight, nine and ten of
    36  section two hundred eighty-three of this article relating  to  registra-
    37  tion  of  distributors shall be applicable to the registration of whole-
    38  salers of motor fuel under this section with the same force  and  effect
    39  as if the language of such subdivisions had been incorporated in full in
    40  this  section  and  had expressly referred to the registration of whole-
    41  salers of motor fuel, with such modification  as  may  be  necessary  in
    42  order to adapt the language of such provisions to the provisions of this
    43  section,  provided,  specifically,  that the term "distributor" shall be
    44  read as "wholesaler of motor fuel."   Provided,  however,  that  if  the
    45  commissioner  is  satisfied that the requirements of such provisions for
    46  registration are not necessary in order to  protect  tax  revenues,  the
    47  commissioner  may  limit or modify such requirements with respect to any
    48  person not required to be registered as a distributor of motor fuel.
    49    (b) Bond or other security. The commissioner may require a  wholesaler
    50  of  motor fuel seeking a registration to file with the department a bond
    51  issued by a surety company approved by the superintendent  of  financial
    52  services  as  to  solvency and responsibility and authorized to transact
    53  business in this state or other security acceptable to the commissioner,
    54  in such amount as the commissioner may fix to secure the performance  by

        S. 6409--C                         89                         A. 9009--C
 
     1  such  wholesaler  of  motor  fuel  of  the  duties  and responsibilities
     2  required (i) pursuant to this article  and  (ii)  pursuant  to  articles
     3  twenty-eight and twenty-nine of this chapter with respect to motor fuel.
     4  The commissioner may require that such a bond or other security be filed
     5  before  a wholesaler of motor fuel is registered, and the amount thereof
     6  may be increased at any time when in  the  commissioner's  judgment  the
     7  same  is  necessary.  If securities are deposited as security under this
     8  subdivision, such securities shall be kept in the joint custody  of  the
     9  comptroller  and the commissioner and may be sold by the commissioner if
    10  it becomes necessary so to do in order to recover  against  such  whole-
    11  saler  of  motor  fuel  but  no  such sale shall be had until after such
    12  wholesaler of motor fuel shall have  had  opportunity  to  litigate  the
    13  validity  of the liability if it elects to do so. Upon any such sale the
    14  surplus, if any, above the sums due shall be returned to such wholesaler
    15  of motor fuel. The department, when  authorized  by  the  wholesaler  of
    16  motor  fuel, shall furnish information regarding the registration of the
    17  wholesaler of motor fuel and any other information which the  wholesaler
    18  of motor fuel authorizes it to disclose.
    19    (c)  Refusal  to  register. For the purposes of determining whether to
    20  refuse an application for registration under this  section,  the  refer-
    21  ences  in  subdivision  two  of section two hundred eighty-three of this
    22  article to employees or shareholders under a duty to file a return under
    23  or pursuant to the authority of this article or pay the taxes imposed by
    24  or pursuant to the authority of this article on behalf of the  applicant
    25  or  another  person  shall be deemed to also include an employee under a
    26  duty to file a return or pay taxes under or pursuant to the authority of
    27  this article on behalf of such applicant or other person. In addition to
    28  the grounds specified in section two hundred eighty-three of this  arti-
    29  cle,  the  commissioner  may  refuse  to register an applicant where the
    30  commissioner ascertains that the  applicant,  an  officer,  director  or
    31  partner  of  the  applicant, a shareholder directly or indirectly owning
    32  more than ten percent of the number of shares of stock of such applicant
    33  (where such applicant is a corporation) entitling the holder thereof  to
    34  vote for the election of directors or trustees, or an employee or share-
    35  holder of such applicant who, as such employee or shareholder is under a
    36  duty to file a return under or pursuant to the authority of this article
    37  or  to  pay  the  taxes  imposed by or pursuant to the authority of this
    38  article on behalf of the applicant; (1) has committed any of the acts or
    39  omissions which are, or was convicted as, specified in  subdivision  (d)
    40  of  this section within the preceding five years; or (2) was an officer,
    41  director or partner of another person, or  who  directly  or  indirectly
    42  owned  more  than  ten  percent of the shares of stock of another person
    43  (where such other person is a corporation) entitling the holder  thereof
    44  to vote for the election of directors or trustees, or who was an employ-
    45  ee  or shareholder of another person under a duty to file a return under
    46  or pursuant to the authority of this article or pay the taxes imposed by
    47  or pursuant to the authority of this article on  behalf  of  such  other
    48  person  at the time such other person committed any of the acts or omis-
    49  sions which are, or was convicted as, specified in  subdivision  (d)  of
    50  this section within the preceding five years.
    51    (d)  Cancellation  or  suspension  of  registration. The grounds for a
    52  cancellation or suspension of a registration under  this  section  as  a
    53  wholesaler  of  motor  fuel  are  the same as those grounds specified in
    54  section two hundred eighty-three of this article  and,  in  addition  to
    55  such  grounds,  the  following  grounds  relating  to this article shall
    56  apply:

        S. 6409--C                         90                         A. 9009--C
 
     1    (1) A registration as a wholesaler of motor fuel may be  cancelled  or
     2  suspended  if  the commissioner determines that a registrant or an offi-
     3  cer, director or partner of the registrant, a  shareholder  directly  or
     4  indirectly owning more than ten percent of the number of shares of stock
     5  of  such  registrant  (where such registrant is a corporation) entitling
     6  the holder thereof to vote for the election of directors or trustees, or
     7  an employee or shareholder of such registrant under a  duty  to  file  a
     8  return  under or pursuant to the authority of this article or to pay the
     9  taxes imposed by or pursuant to the authority of this article on  behalf
    10  of the registrant
    11    (A) fails to file or maintain in full force and effect a bond or other
    12  security  when  required  pursuant to subdivision (b) of this section or
    13  when the amount thereof is increased,
    14    (B) fails to comply with any of the provisions of this article or  any
    15  rule or regulation adopted pursuant to this article by the commissioner,
    16    (C)  knowingly  aids  and abets another person in violating any of the
    17  provisions of this article or any rule or regulation adopted pursuant to
    18  this article by the commissioner,
    19    (D) transfers its registration as a wholesaler of motor  fuel  without
    20  the prior written approval of the commissioner,
    21    (E) with respect to a wholesaler of motor fuel which is a corporation,
    22  has  been dissolved pursuant to section two hundred three-a and subdivi-
    23  sion (d) of section three hundred ten of this chapter,
    24    (F) commits fraud or deceit in his, her or its operations as a  whole-
    25  saler  of  motor fuel or has committed fraud or deceit in procuring his,
    26  her or its registration,
    27    (G) has impersonated any person represented  to  be  a  wholesaler  of
    28  motor fuel under this article but not in fact registered as a wholesaler
    29  of motor fuel, or
    30    (H) has knowingly aided and abetted the distribution of motor fuel, by
    31  any person which such registrant or such other person knows has not been
    32  registered by the commissioner as required under this article.
    33    (2)  A  registration as a wholesaler of motor fuel may be cancelled or
    34  suspended if the commissioner determines that a registrant or  an  offi-
    35  cer,  director  or  partner of the registrant, a shareholder directly or
    36  indirectly owning more than ten percent of the number of shares of stock
    37  of such registrant (where such registrant is  a  corporation)  entitling
    38  the holder thereof to vote for the election of directors or trustees, or
    39  an  employee  or  shareholder  of such registrant under a duty to file a
    40  return under or pursuant to the authority of this article or to pay  the
    41  taxes  imposed by or pursuant to the authority of this article on behalf
    42  of the registrant, was an officer, director or partner of another person
    43  or was a shareholder directly or indirectly owning more than ten percent
    44  of the number of shares of stock of another  person  (where  such  other
    45  person  is  a  corporation) entitling the holder thereof to vote for the
    46  election of directors or trustees, or was an employee or shareholder  of
    47  another  person  under  a duty to file a return under or pursuant to the
    48  authority of this article or to pay the taxes imposed by or pursuant  to
    49  the authority of this article on behalf of such other person at the time
    50  such  other  person committed any of the acts specified in paragraph one
    51  of this subdivision within the preceding five years.
    52    (e) Cancellation or suspension of registration  prior  to  a  hearing.
    53  The  grounds for cancelling or suspending a registration as a wholesaler
    54  of motor fuel prior to a hearing shall be the same as those specified in
    55  subdivision five of section two hundred  eighty-three  of  this  article

        S. 6409--C                         91                         A. 9009--C
 
     1  and, in addition to such grounds, the following grounds relating to this
     2  article shall apply:
     3    (1)  the  failure  to  file  a  return  within  ten  days  of the date
     4  prescribed for filing a return under  this  article  if  the  registrant
     5  shall have failed to file such return within ten days after the date the
     6  demand  therefor  is sent by registered or certified mail to the address
     7  of the wholesaler of motor fuel given in its application, or an  address
     8  substituted  therefor  as  provided  in  subdivision five of section two
     9  hundred eighty-three of this article,
    10    (2) the failure to continue to maintain in full force  and  effect  at
    11  all  times  the  bond or other security required to be filed pursuant to
    12  subdivision (b) of this section, provided, however,  that  if  a  surety
    13  bond  is  cancelled  prior  to  expiration,  the  commissioner may after
    14  considering all the relevant circumstances make such other arrangements,
    15  and may require the filing of such other bond or other  security  as  it
    16  deems appropriate,
    17    (3) the transfer of a registration as a wholesaler of motor fuel with-
    18  out the prior written approval of the commissioner, or
    19    (4) with respect to a wholesaler of motor fuel which is a corporation,
    20  the  dissolution  or  annulment  of such corporation pursuant to section
    21  three hundred ten of this chapter.
    22    § 3. Section 287 of the tax law is amended by adding a new subdivision
    23  3 to read as follows:
    24    3. Every wholesaler of motor fuel shall, on or  before  the  twentieth
    25  day  of  each  month,  file  with  the  department  a  return,  on forms
    26  prescribed by the commissioner stating the number of  gallons  of  motor
    27  fuel  purchased  and  sold  by  such  wholesaler in the state during the
    28  preceding calendar month.  For each purchase and sale, the date,  number
    29  of  gallons  of motor fuel purchased or sold, and the name of the seller
    30  or purchaser shall be set  forth  on  the  return.  Such  returns  shall
    31  contain  such further information as the commissioner shall require. The
    32  fact that a wholesaler's name is signed to a filed return shall be prima
    33  facie evidence for all purposes that the return was actually  signed  by
    34  such wholesaler of motor fuel.
    35    §  4.  Section 1102 of the tax law is amended by adding a new subdivi-
    36  sion (f) to read as follows:
    37    (f) Every wholesaler of motor fuel, as such term is defined by  subdi-
    38  vision  twenty-seven  of section two hundred eighty-two of this chapter,
    39  shall pay or be entitled to a credit or refund of  the  tax  imposed  by
    40  this  section on gallons of motor fuel under the circumstances set forth
    41  in paragraph three of subdivision (e) of section eleven  hundred  eleven
    42  of this article.
    43    §  5.  Subdivision  (e)  of  section 1111 of the tax law is amended by
    44  adding a new paragraph 3 to read as follows:
    45    (3) When a wholesaler of motor fuel sells motor fuel in a  region,  as
    46  defined  in paragraph one of this subdivision, different from the region
    47  in which such motor fuel was purchased:
    48    (i) if the region in which it  sells  the  motor  fuel  has  a  higher
    49  prepaid  rate  as set forth in this subdivision than the region in which
    50  the wholesaler purchased the motor fuel in, the wholesaler shall pay  to
    51  the department the difference in the rates for the gallonage sold.
    52    (ii)  if  the  region  in  which  it  sells the motor fuel has a lower
    53  prepaid rate as set forth in this subdivision than the region  in  which
    54  the  wholesaler  purchased the motor fuel, the wholesaler shall be enti-
    55  tled to a credit or refund for the  difference  in  the  rates  for  the
    56  gallonage sold.

        S. 6409--C                         92                         A. 9009--C
 
     1    §  6. The tax law is amended by adding a new section 1812-g to read as
     2  follows:
     3    §  1812-g.  Person  not  registered as a wholesaler of motor fuel. Any
     4  person who, while not registered as a wholesaler of motor fuel  pursuant
     5  to  the  provisions of article twelve-A of this chapter, makes a sale of
     6  motor fuel in this state other than a retail sale not in bulk, shall  be
     7  guilty of a class E felony.
     8    §  7.  This act shall take effect immediately; provided, however, that
     9  sections two, three, four, five and six of this act  shall  take  effect
    10  December  1,  2016.  Effective  immediately,  any rules, regulations and
    11  agreements necessary to implement the provisions  of  this  act  on  its
    12  effective  date are authorized and directed to be completed on or before
    13  such date.
 
    14                                   PART VV
 
    15    Section 1. Subdivision (a) of  section  25-a  of  the  labor  law,  as
    16  amended  by  section  1 of part AA of chapter 56 of the laws of 2015, is
    17  amended to read as follows:
    18    (a) The commissioner is authorized to  establish  and  administer  the
    19  program  established  under  this  section  to provide tax incentives to
    20  employers for employing at risk youth in part-time and  full-time  posi-
    21  tions.  There will be five distinct pools of tax incentives. Program one
    22  will cover tax incentives allocated for  two  thousand  twelve  and  two
    23  thousand  thirteen.  Program  two will cover tax incentives allocated in
    24  two thousand fourteen. Program three will cover tax incentives allocated
    25  in two thousand fifteen. Program four will cover  tax  incentives  allo-
    26  cated  in  two  thousand sixteen. Program five will cover tax incentives
    27  allocated in two thousand seventeen. The commissioner is  authorized  to
    28  allocate  up to twenty-five million dollars of tax credits under program
    29  one, ten million dollars of tax credits under program two, [and]  twenty
    30  million  dollars  of tax credits under [each of programs] program three,
    31  and fifty million dollars of tax credits under each of programs  four[,]
    32  and five.
    33    §  2.  Subdivision  (b) of section 25-a of the labor law is amended by
    34  adding a new paragraph 3 to read as follows:
    35    (3) For programs four and five, the  tax  credit  under  each  program
    36  shall  be allocated as follows: (i) thirty million dollars of tax credit
    37  for qualified employees; and (ii) twenty million dollars of  tax  credit
    38  for individuals who meet all of the requirements for a qualified employ-
    39  ee  except  for  the residency requirement of subparagraph (ii) of para-
    40  graph two of this subdivision, which individuals shall be deemed to meet
    41  the residency requirements of subparagraph (ii) of paragraph two of this
    42  subdivision if they reside in New York state.
    43    § 3. This act shall take effect immediately.
 
    44                                   PART WW
 
    45    Section 1. Section 1115 of the tax law is  amended  by  adding  a  new
    46  subdivision (kk) to read as follows:
    47    (kk)  The  following shall be exempt from tax under this article:  (1)
    48  Receipts from the retail sale of, and consideration given or  contracted
    49  to  be  given  for,  or for the use of, commercial fuel cell electricity
    50  generating systems equipment and the service of installing and maintain-
    51  ing such systems. For the purposes of this subdivision, "fuel cell elec-
    52  tricity generating systems equipment" shall mean an electric  generating

        S. 6409--C                         93                         A. 9009--C
 
     1  arrangement  or combination of components installed upon non-residential
     2  premises that utilize solid oxide,  molten  carbonate,  proton  exchange
     3  membrane  or  phosphoric  acid  fuel  cell,  or for the purposes of this
     4  section only, linear generator.
     5    (2)  Receipts from the sale of hydrogen gas or electricity by a person
     6  primarily engaged in the sale of fuel cell electricity generating system
     7  equipment and/or electricity generated by such equipment pursuant  to  a
     8  written agreement under which the electricity is generated by commercial
     9  fuel  cell electricity generating system equipment that is: (A) owned by
    10  a person other than the purchaser of such electricity; (B) installed  on
    11  the  non-residential  premises of the purchaser of such electricity; (C)
    12  placed in service; and (D) used to provide heating, cooling,  hot  water
    13  or electricity to such premises.
    14    § 2.  Paragraphs 1 and 4 of subdivision (a) of section 1210 of the tax
    15  law,  as  amended  by  section  3 of part Z of chapter 59 of the laws of
    16  2015, are amended to read as follows:
    17    (1) Either, all of the taxes described in article twenty-eight of this
    18  chapter, at the same uniform rate, as to which taxes all  provisions  of
    19  the  local  laws, ordinances or resolutions imposing such taxes shall be
    20  identical, except as to rate and except as otherwise provided, with  the
    21  corresponding  provisions  in  such  article twenty-eight, including the
    22  definition and exemption provisions of  such  article,  so  far  as  the
    23  provisions  of  such  article twenty-eight can be made applicable to the
    24  taxes imposed by such city or  county  and  with  such  limitations  and
    25  special  provisions  as are set forth in this article. The taxes author-
    26  ized under this subdivision may not be  imposed  by  a  city  or  county
    27  unless  the  local law, ordinance or resolution imposes such taxes so as
    28  to include all portions and all types of  receipts,  charges  or  rents,
    29  subject  to  state  tax  under  sections  eleven hundred five and eleven
    30  hundred ten of this chapter, except as otherwise provided. (i) Any local
    31  law, ordinance or resolution enacted  by  any  city  of  less  than  one
    32  million  or by any county or school district, imposing the taxes author-
    33  ized by this subdivision, shall, notwithstanding any provision of law to
    34  the contrary, exclude from the operation of such local taxes  all  sales
    35  of  tangible  personal  property  for  use  or  consumption directly and
    36  predominantly in the production  of  tangible  personal  property,  gas,
    37  electricity,  refrigeration  or steam, for sale, by manufacturing, proc-
    38  essing, generating, assembly, refining, mining or  extracting;  and  all
    39  sales of tangible personal property for use or consumption predominantly
    40  either  in  the  production  of tangible personal property, for sale, by
    41  farming or in a commercial horse boarding operation, or  in  both;  and,
    42  unless such city, county or school district elects otherwise, shall omit
    43  the  provision  for credit or refund contained in clause six of subdivi-
    44  sion (a) or subdivision (d) of section eleven hundred nineteen  of  this
    45  chapter.  (ii)  Any  local  law,  ordinance or resolution enacted by any
    46  city, county or school district, imposing the taxes authorized  by  this
    47  subdivision,  shall  omit the residential solar energy systems equipment
    48  and electricity exemption provided for in subdivision (ee), the  commer-
    49  cial  solar  energy systems equipment and electricity exemption provided
    50  for in subdivision (ii), the commercial fuel cell electricity generating
    51  systems equipment and electricity generated by such equipment  exemption
    52  provided for in subdivision (kk) and the clothing and footwear exemption
    53  provided  for  in  paragraph thirty of subdivision (a) of section eleven
    54  hundred fifteen of this chapter, unless  such  city,  county  or  school
    55  district  elects  otherwise as to [either] such residential solar energy
    56  systems equipment and electricity exemption, such commercial solar ener-

        S. 6409--C                         94                         A. 9009--C
 
     1  gy systems equipment and electricity  exemption,  commercial  fuel  cell
     2  electricity  generating  systems  equipment and electricity generated by
     3  such equipment exemption or such clothing and footwear exemption.
     4    (4)  Notwithstanding  any  other provision of law to the contrary, any
     5  local law enacted by any city of one million or more  that  imposes  the
     6  taxes authorized by this subdivision (i) may omit the exception provided
     7  in  subparagraph  (ii)  of paragraph three of subdivision (c) of section
     8  eleven hundred five of this chapter for receipts from  laundering,  dry-
     9  cleaning, tailoring, weaving, pressing, shoe repairing and shoe shining;
    10  (ii) may impose the tax described in paragraph six of subdivision (c) of
    11  section eleven hundred five of this chapter at a rate in addition to the
    12  rate  prescribed  by this section not to exceed two percent in multiples
    13  of one-half of one percent; (iii) shall provide that the  tax  described
    14  in  paragraph  six  of subdivision (c) of section eleven hundred five of
    15  this chapter does not apply to facilities owned and operated by the city
    16  or an agency or instrumentality of the city or a public corporation  the
    17  majority  of  whose members are appointed by the chief executive officer
    18  of the city or the legislative body of the city or both  of  them;  (iv)
    19  shall  not include any tax on receipts from, or the use of, the services
    20  described in paragraph  seven  of  subdivision  (c)  of  section  eleven
    21  hundred  five  of  this chapter; (v) shall provide that, for purposes of
    22  the tax described in subdivision (e) of section eleven hundred  five  of
    23  this  chapter,  "permanent  resident"  means any occupant of any room or
    24  rooms in a hotel for at least one hundred eighty consecutive  days  with
    25  regard  to  the  period  of  such occupancy; (vi) may omit the exception
    26  provided in paragraph one of subdivision (f) of section  eleven  hundred
    27  five  of  this  chapter for charges to a patron for admission to, or use
    28  of, facilities for sporting activities in which the patron is  to  be  a
    29  participant,  such  as  bowling  alleys  and  swimming  pools; (vii) may
    30  provide the clothing and  footwear  exemption  in  paragraph  thirty  of
    31  subdivision  (a) of section eleven hundred fifteen of this chapter, and,
    32  notwithstanding any provision of subdivision (d) of this section to  the
    33  contrary,  any  local law providing for such exemption or repealing such
    34  exemption, may go into effect on any one of the following  dates:  March
    35  first,  June first, September first or December first; (viii) shall omit
    36  the exemption provided in paragraph  forty-one  of  subdivision  (a)  of
    37  section  eleven  hundred  fifteen  of  this chapter; (ix) shall omit the
    38  exemption provided in subdivision (c) of section eleven hundred  fifteen
    39  of this chapter insofar as it applies to fuel, gas, electricity, refrig-
    40  eration and steam, and gas, electric, refrigeration and steam service of
    41  whatever  nature  for use or consumption directly and exclusively in the
    42  production of gas, electricity, refrigeration or steam; (x) shall  omit,
    43  unless  such  city  elects otherwise, the provision for refund or credit
    44  contained in clause six of subdivision (a)  or  in  subdivision  (d)  of
    45  section eleven hundred nineteen of this chapter; (xi) shall provide that
    46  section  eleven  hundred  five-C  of this chapter does not apply to such
    47  taxes, and shall tax receipts from every  sale,  other  than  sales  for
    48  resale, of gas service or electric service of whatever nature, including
    49  the  transportation, transmission or distribution of gas or electricity,
    50  even if sold separately, at the rate set forth in clause one of subpara-
    51  graph (i) of the opening paragraph of this section;  (xii)  shall  omit,
    52  unless  such  city elects otherwise, the exemption for residential solar
    53  energy systems equipment and electricity provided in subdivision (ee) of
    54  section eleven hundred fifteen of this chapter; [and] (xiii) shall omit,
    55  unless such city elects otherwise, the exemption  for  commercial  solar
    56  energy systems equipment and electricity provided in subdivision (ii) of

        S. 6409--C                         95                         A. 9009--C
 
     1  section  eleven  hundred  fifteen of this chapter; and (xiv) shall omit,
     2  unless such city elects otherwise, the  exemption  for  commercial  fuel
     3  cell  electricity generating systems equipment and electricity generated
     4  by such equipment provided in subdivision (kk) of section eleven hundred
     5  fifteen  of  this chapter. Any reference in this chapter or in any local
     6  law, ordinance or resolution enacted pursuant to the authority  of  this
     7  article  to  former  subdivisions  (n)  or  (p) of this section shall be
     8  deemed to be a reference to clauses (xii) or (xiii) of  this  paragraph,
     9  respectively,  and  any  such  local  law,  ordinance or resolution that
    10  provides the exemptions provided in such former subdivisions (n)  and/or
    11  (p) shall be deemed instead to provide the exemptions provided in claus-
    12  es (xii) and/or (xiii) of this paragraph.
    13    §  3.   Paragraph 1 of subdivision (b) of section 1210 of the tax law,
    14  as amended by section 4 of part Z of chapter 59 of the laws of 2015,  is
    15  amended to read as follows:
    16    (1)  Or,  one or more of the taxes described in subdivisions (b), (d),
    17  (e) and (f) of section eleven hundred five of this chapter, at the  same
    18  uniform  rate,  including  the transitional provisions in section eleven
    19  hundred six of this chapter covering  such  taxes,  but  not  the  taxes
    20  described  in subdivisions (a) and (c) of section eleven hundred five of
    21  this chapter. Provided, further, that where the tax described in  subdi-
    22  vision  (b)  of  section eleven hundred five of this chapter is imposed,
    23  the compensating use taxes described in clauses  (E),  (G)  and  (H)  of
    24  subdivision (a) of section eleven hundred ten of this chapter shall also
    25  be  imposed. Provided, further, that where the taxes described in subdi-
    26  vision (b) of section eleven hundred five are imposed, such taxes  shall
    27  omit:  (A)  the  provision for refund or credit contained in subdivision
    28  (d) of section eleven hundred nineteen of this chapter with  respect  to
    29  such  taxes  described in such subdivision (b) of section eleven hundred
    30  five unless such city or county elects to provide such provision or,  if
    31  so  elected,  to  repeal  such  provision; (B) the exemption provided in
    32  paragraph two of subdivision (ee) of section eleven hundred  fifteen  of
    33  this  chapter unless such county or city elects otherwise; [and] (C) the
    34  exemption provided in paragraph two of subdivision (ii) of section elev-
    35  en hundred fifteen of this chapter, unless such county  or  city  elects
    36  otherwise;  and  (D) the exemption provided in paragraph two of subdivi-
    37  sion (kk) of section eleven hundred fifteen of this chapter, unless such
    38  county or city elects otherwise.
    39    § 4.  Subdivision (d) of section 1210 of the tax law,  as  amended  by
    40  section  4-a  of part Z of chapter 59 of the laws of 2015, is amended to
    41  read as follows:
    42    (d) A local law, ordinance or resolution imposing any tax pursuant  to
    43  this  section,  increasing or decreasing the rate of such tax, repealing
    44  or suspending such tax, exempting from such tax the energy  sources  and
    45  services  described in paragraph three of subdivision (a) or of subdivi-
    46  sion (b) of this section or changing the rate of  tax  imposed  on  such
    47  energy  sources  and  services  or  providing  for  the credit or refund
    48  described in clause six of subdivision (a)  of  section  eleven  hundred
    49  nineteen  of  this  chapter,  or electing or repealing the exemption for
    50  residential solar equipment  and  electricity  in  subdivision  (ee)  of
    51  section  eleven  hundred  fifteen  of this article, or the exemption for
    52  commercial solar  equipment  and  electricity  in  subdivision  (ii)  of
    53  section eleven hundred fifteen of this article, or electing or repealing
    54  the  exemption  for  commercial fuel cell electricity generating systems
    55  equipment and electricity generated by  such  equipment  in  subdivision
    56  (kk)  of  section  eleven  hundred  fifteen of this article must go into

        S. 6409--C                         96                         A. 9009--C

     1  effect only on one of the following  dates:  March  first,  June  first,
     2  September first or December first; provided, that a local law, ordinance
     3  or  resolution providing for the exemption described in paragraph thirty
     4  of  subdivision (a) of section eleven hundred fifteen of this chapter or
     5  repealing any such exemption or a local  law,  ordinance  or  resolution
     6  providing for a refund or credit described in subdivision (d) of section
     7  eleven  hundred  nineteen of this chapter or repealing such provision so
     8  provided must go into effect only on March first.  No  such  local  law,
     9  ordinance  or  resolution  shall be effective unless a certified copy of
    10  such law, ordinance or resolution is mailed by registered  or  certified
    11  mail to the commissioner at the commissioner's office in Albany at least
    12  ninety  days  prior  to the date it is to become effective. However, the
    13  commissioner  may  waive  and  reduce  such  ninety-day  minimum  notice
    14  requirement  to a mailing of such certified copy by registered or certi-
    15  fied mail within a period of not less than thirty  days  prior  to  such
    16  effective  date  if  the commissioner deems such action to be consistent
    17  with the commissioner's duties under section  twelve  hundred  fifty  of
    18  this  article  and  the  commissioner  acts  by  resolution.  Where  the
    19  restriction provided for in section twelve hundred twenty-three of  this
    20  article  as  to  the  effective date of a tax and the notice requirement
    21  provided for therein are  applicable  and  have  not  been  waived,  the
    22  restriction  and  notice  requirement  in section twelve hundred twenty-
    23  three of this article shall also apply.
    24    § 5.  Subdivision (a) of section 1212 of the tax law,  as  amended  by
    25  section  6  of  part  Z of chapter 59 of the laws of 2015, is amended to
    26  read as follows:
    27    (a) Any school district which is coterminous with,  partly  within  or
    28  wholly  within a city having a population of less than one hundred twen-
    29  ty-five thousand, is hereby authorized and empowered, by  majority  vote
    30  of  the  whole  number  of  its school authorities, to impose for school
    31  district purposes, within the territorial limits of such school district
    32  and without discrimination between residents and  nonresidents  thereof,
    33  the  taxes  described  in subdivision (b) of section eleven hundred five
    34  (but excluding the tax on prepaid telephone calling  services)  and  the
    35  taxes  described  in  clauses  (E) and (H) of subdivision (a) of section
    36  eleven hundred ten, including the transitional provisions in subdivision
    37  (b) of section eleven hundred six  of  this  chapter,  so  far  as  such
    38  provisions  can  be  made applicable to the taxes imposed by such school
    39  district and with such limitations and special  provisions  as  are  set
    40  forth in this article, such taxes to be imposed at the rate of one-half,
    41  one, one and one-half, two, two and one-half or three percent which rate
    42  shall  be  uniform  for  all portions and all types of receipts and uses
    43  subject to such taxes. In respect to such taxes, all provisions  of  the
    44  resolution  imposing  them,  except  as  to rate and except as otherwise
    45  provided herein, shall be identical with the corresponding provisions in
    46  such article twenty-eight of  this  chapter,  including  the  applicable
    47  definition  and  exemption  provisions  of  such  article, so far as the
    48  provisions of such article twenty-eight of  this  chapter  can  be  made
    49  applicable  to  the  taxes imposed by such school district and with such
    50  limitations and special provisions as are set forth in this article. The
    51  taxes described in subdivision (b) of section eleven hundred  five  (but
    52  excluding  the tax on prepaid telephone calling service) and clauses (E)
    53  and (H) of subdivision (a) of section eleven hundred ten, including  the
    54  transitional provision in subdivision (b) of such section eleven hundred
    55  six  of  this chapter, may not be imposed by such school district unless
    56  the resolution imposes such taxes so as to include all portions and  all

        S. 6409--C                         97                         A. 9009--C
 
     1  types  of  receipts  and uses subject to tax under such subdivision (but
     2  excluding the tax on prepaid telephone  calling  service)  and  clauses.
     3  Provided,  however,  that,  where  a school district imposes such taxes,
     4  such  taxes  shall  omit the provision for refund or credit contained in
     5  subdivision (d) of section eleven hundred nineteen of this chapter  with
     6  respect to such taxes described in such subdivision (b) of section elev-
     7  en  hundred  five  unless  such  school  district elects to provide such
     8  provision or, if so elected, to repeal such provision,  and  shall  omit
     9  the  exemptions  provided in paragraph two of subdivision (ee) and para-
    10  graph two of subdivision (ii) of section eleven hundred fifteen of  this
    11  chapter unless such school district elects otherwise, and shall omit the
    12  exemption provided in paragraph two of subdivision (kk) of section elev-
    13  en  hundred  fifteen  of this chapter unless such school district elects
    14  otherwise.
    15    § 6. Section 1224 of the tax law is amended by adding a  new  subdivi-
    16  sion (c-2) to read as follows:
    17    (c-2)  Notwithstanding  any other provision of law: (1) Where a county
    18  containing one or more cities with a population of less than one million
    19  has elected the exemption for commercial fuel cell electricity  generat-
    20  ing  systems  equipment  and  electricity  generated  by  such equipment
    21  provided in subdivision (kk) of such section eleven hundred  fifteen,  a
    22  city within such county shall have the prior right to impose tax on such
    23  exempt  equipment  and/or  electricity  to the extent of one half of the
    24  maximum rates authorized under subdivision (a) of section twelve hundred
    25  ten of this article;
    26    (2) Where a city of less than one million has  elected  the  exemption
    27  for  commercial  fuel  cell electricity generating systems equipment and
    28  electricity generated by such equipment provided in subdivision (kk)  of
    29  such  section  eleven  hundred fifteen, the county in which such city is
    30  located shall have the prior right to impose tax on such  exempt  equip-
    31  ment  and/or  electricity to the extent of one half of the maximum rates
    32  authorized under subdivision (a) of section twelve hundred ten  of  this
    33  article.
    34    §  7.  This  act  shall  take  effect  June 1, 2016 and shall apply in
    35  accordance with the applicable transitional provisions in sections  1106
    36  and 1217 of the tax law.
    37    § 2. Severability clause. If any clause, sentence, paragraph, subdivi-
    38  sion,  section  or  part  of  this act shall be adjudged by any court of
    39  competent jurisdiction to be invalid, such judgment  shall  not  affect,
    40  impair,  or  invalidate  the remainder thereof, but shall be confined in
    41  its operation to the clause, sentence, paragraph,  subdivision,  section
    42  or part thereof directly involved in the controversy in which such judg-
    43  ment shall have been rendered. It is hereby declared to be the intent of
    44  the  legislature  that  this  act  would  have been enacted even if such
    45  invalid provisions had not been included herein.
    46    § 3. This act shall take effect immediately  provided,  however,  that
    47  the applicable effective date of Parts A through WW of this act shall be
    48  as specifically set forth in the last section of such Parts.
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