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A02009 Actions:

BILL NOA02009C
 
01/18/2019referred to ways and means
02/19/2019amend (t) and recommit to ways and means
02/19/2019print number 2009a
03/11/2019amend (t) and recommit to ways and means
03/11/2019print number 2009b
03/31/2019amend (t) and recommit to ways and means
03/31/2019print number 2009c
03/31/2019reported referred to rules
03/31/2019reported
03/31/2019rules report cal.54
03/31/2019substituted by s1509c
 S01509 AMEND=C BUDGET
 01/18/2019REFERRED TO FINANCE
 02/19/2019AMEND (T) AND RECOMMIT TO FINANCE
 02/19/2019PRINT NUMBER 1509A
 03/12/2019AMEND (T) AND RECOMMIT TO FINANCE
 03/12/2019PRINT NUMBER 1509B
 03/31/2019AMEND (T) AND RECOMMIT TO FINANCE
 03/31/2019PRINT NUMBER 1509C
 03/31/2019ORDERED TO THIRD READING CAL.363
 03/31/2019MESSAGE OF NECESSITY - 3 DAY MESSAGE
 03/31/2019PASSED SENATE
 03/31/2019DELIVERED TO ASSEMBLY
 03/31/2019referred to ways and means
 03/31/2019substituted for a2009c
 03/31/2019ordered to third reading rules cal.54
 03/31/2019motion to amend lost
 03/31/2019motion to amend lost
 03/31/2019message of necessity
 03/31/2019passed assembly
 03/31/2019returned to senate
 04/01/2019DELIVERED TO GOVERNOR
 04/12/2019SIGNED CHAP.59
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A02009 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
            S. 1509--C                                            A. 2009--C
 
                SENATE - ASSEMBLY
 
                                    January 18, 2019
                                       ___________
 
        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 -- committee discharged,
          bill amended, ordered reprinted as amended  and  recommitted  to  said
          committee
 
        AN  ACT  to amend part U of chapter 61 of the laws of 2011, amending the
          real property tax law and other laws relating to  establishing  stand-
          ards  for electronic tax administration, in relation to the effective-
          ness of provisions relating to  mandatory  electronic  filing  of  tax
          documents (Part A); to amend the economic development law, in relation
          to  the employee training incentive program (Part B); to amend the tax
          law and the administrative code of the city of New York,  in  relation
          to  including  in the apportionment fraction receipts constituting net
          global intangible low-taxed income (Part C); to amend the tax law  and
          the  administrative  code  of the city of New York, in relation to the
          adjusted basis for property used to determine whether  a  manufacturer
          is  a  qualified  New  York manufacturer (Part D); to amend part MM of
          chapter 59 of the laws of 2014 amending the labor law and the tax  law
          relating  to  the creation of the workers with disabilities tax credit
          program, in relation to extending the effectiveness thereof (Part  E);
          to  amend the tax law in relation to the inclusion in a decedent's New
          York gross estate any qualified terminable interest property for which
          a prior deduction was allowed and certain pre-death gifts (Part F); to
          amend the tax law, in relation to requiring marketplace  providers  to
          collect  sales tax; and to amend the state finance law, in relation to
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD12574-05-9

        S. 1509--C                          2                         A. 2009--C
 
          establishing the New York central business district trust  fund  (Part
          G);  to  amend the tax law, in relation to eliminating the reduced tax
          rates under the sales and use tax with  respect  to  certain  gas  and
          electric  service; and to repeal certain provisions of the tax law and
          the administrative code of the city of New York related thereto  (Part
          H);  to  amend  the real property tax law, in relation to the determi-
          nation and use of state equalization  rates  (Part  I);  intentionally
          omitted  (Subpart  A); to amend the real property tax law, in relation
          to authorizing agreements for assessment review services (Subpart  B);
          to  amend  the  real  property tax law, in relation to the training of
          assessors and county directors of real property tax services  (Subpart
          C);  to  amend  the  real  property  tax law, in relation to providing
          certain notifications electronically (Subpart D); to  amend  the  real
          property  tax  law,  in  relation  to the valuation and taxable status
          dates of special franchise property (Subpart E); and to amend the real
          property tax law, in relation to the reporting requirements  of  power
          plants  (Subpart  F)  (Part  J);  to repeal section 3-d of the general
          municipal law, relating to certification of compliance with  tax  levy
          limit  (Part  K);  to  amend  the  tax law, in relation to creating an
          employer-provided child care credit (Part L); to amend the tax law, in
          relation to including gambling winnings in New York source income  and
          requiring  withholding  thereon  (Part  M);  to  amend the tax law, in
          relation to the farm workforce retention credit (Part N); to amend the
          tax law, in relation to updating tax preparer penalties; 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 initiative,  in  relation  to  the  effectiveness
          thereof;  and to repeal certain provisions of the tax law, relating to
          tax preparer penalties (Part O); to amend the tax law, in relation  to
          extending the top personal income tax rate for five years (Part P); to
          amend the tax law and the administrative code of the city of New York,
          in  relation  to  extending for five years the limitations on itemized
          deductions for individuals with incomes over one million dollars (Part
          Q); to amend the tax law, in relation to extending the  clean  heating
          fuel  credit  for  three  years  (Part R); to amend subdivision (e) of
          section 23 of part U of chapter 61 of the laws of  2011  amending  the
          real  property  tax law and other laws relating to establishing stand-
          ards for electronic tax administration, in relation to  extending  the
          provisions thereof (Part S); to amend the cooperative corporations law
          and  the  rural  electric  cooperative law, in relation to eliminating
          certain license fees (Part T); to amend the tax law, in relation to  a
          credit  for  the rehabilitation of historic properties for state owned
          property leased to private entities (Part U); to amend the tax law, in
          relation to exempting from sales and use tax certain tangible personal
          property or services (Part V); to amend the mental hygiene law and the
          tax law, in relation to the creation and administration of a tax cred-
          it for employment of eligible individuals in recovery from a substance
          use disorder (Part W); to amend the tax  law  and  the  administrative
          code of the city of New York, in relation to excluding from entire net
          income certain contributions to the capital of a corporation (Part X);
          intentionally  omitted (Part Y); to amend the tax law, the administra-
          tive code of the city of New York, and chapter 369 of the laws of 2018
          amending the tax law relating to unrelated business taxable income  of
          a  taxpayer, in relation to making technical corrections thereto (Part
          Z); to amend the real property tax law, in relation to tax  exemptions
          for  energy systems (Part AA); to amend the racing, pari-mutuel wager-

        S. 1509--C                          3                         A. 2009--C
 
          ing and breeding law, in relation to pre-employment  restrictions  for
          certain  prospective  employees  of  the state gaming commission (Part
          BB); intentionally omitted (Part CC); intentionally  omitted  (Subpart
          A);  to  amend  the  racing, pari-mutuel wagering and breeding law, in
          relation to appointees to the thoroughbred  breeding  and  development
          fund (Subpart B); to amend the racing, pari-mutuel wagering and breed-
          ing  law,  in  relation to acquisition of funds for the Harry M. Zweig
          memorial fund (Subpart C); and to amend the tax law,  in  relation  to
          the  prize  payment  amounts and revenue distributions of lottery game
          sales, and use of unclaimed prize funds (Subpart D)(Part DD); to amend
          the tax law, in relation to commissions paid  to  the  operator  of  a
          video  lottery  facility;  to  repeal  certain  provisions of such law
          relating thereto; and providing for the repeal of  certain  provisions
          upon  expiration  thereof  (Part EE); to amend the racing, pari-mutuel
          wagering and breeding law, in relation to the deductibility of  promo-
          tional  credits  (Part  FF); to amend the racing, pari-mutuel wagering
          and breeding law, in relation to the operations of  off-track  betting
          corporations  (Part GG); to amend the racing, pari-mutuel wagering and
          breeding law, in relation to licenses for simulcast  facilities,  sums
          relating  to  track  simulcast, simulcast of out-of-state thoroughbred
          races, 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 breeding law  and  other
          laws  relating  to  simulcasting  and  chapter 346 of the laws of 1990
          amending the racing, pari-mutuel wagering and breeding law  and  other
          laws  relating to simulcasting and the imposition of certain taxes, in
          relation to extending certain provisions thereof;  and  to  amend  the
          racing,  pari-mutuel wagering and breeding law, in relation to extend-
          ing certain provisions thereof (Part HH); intentionally omitted  (Part
          II);  to amend part EE of chapter 59 of the laws of 2018, amending the
          racing, pari-mutuel wagering and breeding law, relating  to  adjusting
          the franchise payment establishing an advisory committee to review the
          structure, operations and funding of equine drug testing and research,
          in  relation to the date of delivery for recommendations; and to amend
          the racing, pari-mutuel wagering and breeding law, in relation to  the
          advisory  committee  on  equine  drug  testing, and equine lab testing
          provider restrictions removal (Part JJ); intentionally  omitted  (Part
          KK);  to  amend the real property tax law and the tax law, in relation
          to the determination of STAR tax savings (Part LL); to amend  the  tax
          law,  in  relation  to  cooperative  housing  corporation  information
          returns (Part MM); to amend the tax law, in relation to making a tech-
          nical correction to the enhanced real  property  tax  circuit  breaker
          credit  (Part  NN); to amend the real property law and the tax law, in
          relation to mobile home reporting requirements (Part OO); to amend the
          real property tax law and the tax law, in relation to eligibility  for
          STAR  exemptions and credits (Part PP); to amend the real property tax
          law and the tax law, in relation  to  authorizing  the  disclosure  of
          certain information to assessors (Part QQ); to amend the real property
          tax  law  and  the  tax law, in relation to the income limits for STAR
          benefits (Part RR); to amend the real property tax law, in relation to
          clarifying certain notices on school tax bills (Part SS); to amend the
          real property tax law and the tax law, in relation to making the  STAR
          program  more accessible to taxpayers (Part TT); to amend the tax law,
          in relation to imposing a supplemental tax on vapor products;  and  to
          amend  the  state finance law, in relation to adding revenues from the
          supplemental tax on vapor products  to  the  health  care  reform  act

        S. 1509--C                          4                         A. 2009--C
 
          resource fund (Part UU); intentionally omitted (Part VV); to amend the
          tax  law,  in  relation  to  imposing  a  special tax on passenger car
          rentals outside of the metropolitan commuter  transportation  district
          (Part  WW);  to  amend  the  tax law, in relation to imposing a tax on
          opioids; and to amend part NN of chapter  57  of  the  laws  of  2018,
          amending  the public health law and the state finance law, relating to
          enacting the opioid stewardship act, in relation to the  applicability
          thereof  (Part  XX); to amend the tax law, in relation to the employer
          compensation expense tax (Part YY); to amend the  racing,  pari-mutuel
          wagering  and  breeding law, in relation to the New York Jockey Injury
          Compensation Fund, Inc. (Part ZZ); to amend the tax law,  in  relation
          to  the empire state commercial production credit (Part AAA); to amend
          the tax law and the administrative code of the city of  New  York,  in
          relation  to  the  taxation of estates and trusts (Part BBB); to amend
          the tax law, in relation to exempting items of  food  and  drink  when
          sold from certain vending machines from the sales and compensating use
          tax  (Part CCC); to amend the tax law, in relation to required disclo-
          sure on a bill, memorandum, receipt or other statement of price  (Part
          DDD);  to  amend the tax law, in relation to the enforcement of delin-
          quent tax liabilities by means of the suspension of licenses to  oper-
          ate  a  motor vehicle (Part EEE); to amend the tax law, in relation to
          exempting tangible personal property that becomes a component part  of
          a  monument  (Part FFF); to amend subpart K of part II of a chapter of
          the laws of 2019 amending the public officers law relating to  prohib-
          iting  disclosure  of  law  enforcement booking information and photo-
          graphs, as proposed in legislative bill numbers S.1505-C and A.2005-C,
          in relation to booking photographs; and to amend the  public  officers
          law, in relation to the arrest or booking photographs of an individual
          (Part GGG); to amend part TT of a chapter of the laws of 2019 relating
          to  the closure of correctional facilities, as proposed in legislative
          bill numbers S.1505-C and A.2005-C,  in  relation  to  increasing  the
          number  of  correctional facilities which may be closed (Part HHH); to
          amend the transportation law, the vehicle  and  traffic  law  and  the
          insurance  law,  in  relation to limousine safety (Part III); to amend
          the criminal procedure law, in relation to the  issuance  of  securing
          orders  and  in  relation  to making conforming changes; and to repeal
          certain provisions of such law relating thereto (Part JJJ);  to  amend
          the  criminal  procedure  law, in relation to time limits for a speedy
          trial (Part KKK); to amend the criminal procedure law  and  the  penal
          law,  in relation to establishing new criminal discovery rules; and to
          repeal article 240 of the  criminal  procedure  law  relating  thereto
          (Part  LLL); to amend the penal law, in relation to certain resentenc-
          ing by operation of law; and to amend the criminal procedure  law,  in
          relation to grounds to vacate judgment (Part MMM); to amend chapter 97
          of the laws of 2011, amending the general municipal law and the educa-
          tion  law  relating  to  establishing  limits upon school district and
          local government tax levies, in relation to making the tax cap  perma-
          nent  (Part  NNN);  to  amend the tax law, in relation to amending the
          real estate transfer tax (Part OOO); to amend the  state  finance  law
          and the tax law, in relation to base level grants for per capita state
          aid  for  the support of local government (Part PPP); to amend part KK
          of a chapter of the laws of 2019 directing the department of health to
          conduct a study relating to staffing enhancement and  patient  safety,
          as  proposed  in  legislative  bill  numbers S.1507-C and A.2007-C, in
          relation to making a technical amendment  (Part  QQQ);  to  amend  the
          highway  law  and  the transportation corporations law, in relation to

        S. 1509--C                          5                         A. 2009--C
 
          granting the commissioner of transportation authority  to  enter  into
          agreements  with  fiber  optic  utilities for use and occupancy of the
          state right of way; and providing for the repeal  of  such  provisions
          upon  expiration thereof (Part RRR); to amend the tax law, in relation
          to extending the empire state film production credit and empire  state
          film  post  production credit for two years (Part SSS); to provide for
          the administration of certain funds and accounts related to the  2019-
          20  budget,  authorizing  certain payments and transfers; to amend the
          New York state urban development corporation act, in relation  to  the
          issuance  of certain bonds or notes; to amend part D of chapter 389 of
          the laws of 1997, relating to the financing of the correctional facil-
          ities improvement fund and the youth  facility  improvement  fund,  in
          relation  to  the  issuance  of  certain  bonds or notes; to amend the
          private housing finance law, in relation to the issuance of  bonds  or
          notes;  to  amend  chapter 329 of the laws of 1991, amending the state
          finance law and other laws relating to the establishment of the  dedi-
          cated  highway  and  bridge trust fund, in relation to the issuance of
          certain bonds or notes;  to  amend  the  public  authorities  law,  in
          relation to the issuance of certain bonds or notes; to amend part Y of
          chapter 61 of the laws of 2005, relating to providing for the adminis-
          tration of certain funds and accounts related to the 2005-2006 budget,
          in relation to the issuance of certain bonds or notes; to amend part X
          of  chapter  59  of  the  laws of 2004, authorizing the New York state
          urban development corporation and the dormitory authority of the state
          of New York to issue bonds or notes, in relation to  the  issuance  of
          such  bonds  or  notes;  to  amend part K of chapter 81 of the laws of
          2002, relating to providing for the administration  of  certain  funds
          and accounts related to the 2002-2003 budget, in relation to the issu-
          ance  of certain bonds or notes; to amend part D of chapter 389 of the
          laws of 1997 relating to the financing of the correctional  facilities
          improvement  fund and the youth facility improvement fund, in relation
          to the issuance of certain bonds or notes; to amend the New York state
          medical care facilities finance agency act, in relation to  the  issu-
          ance  of  certain  bonds  or  notes; to amend the New York state urban
          development corporations act, in relation to the issuance  of  certain
          bonds  or  notes; to amend the facilities development corporation act,
          in relation to the mental hygiene facilities improvement  fund  income
          account;  and  to  amend  the state finance law, in relation to mental
          health  services  fund;  and  providing  for  the  repeal  of  certain
          provisions  upon  expiration thereof (Part TTT); to amend part II of a
          chapter of the laws of 2019 amending chapter 141 of the laws  of  1994
          amending the legislative law and the state finance law relating to the
          operation  and administration of the legislature relating to extending
          such provisions, as proposed in legislative bill numbers S.1507-C  and
          A.2007-C,  in  relation to the findings and determinations made by the
          compensation committee (Part UUU); to amend part E of  chapter  60  of
          the  laws  of 2015, establishing a commission on legislative, judicial
          and executive compensation, and providing for the powers and duties of
          the commission and for the dissolution of the commission, in  relation
          to  the  powers  of the members of the commission (Part VVV); to amend
          the infrastructure investment act, in relation to extending the effec-
          tiveness thereof; and to amend the transformational economic  develop-
          ment  infrastructure  and  revitalization projects act, in relation to
          extending the effectiveness thereof  (Part  WWW);  creating  a  public
          campaign  financing  and  election commission (Part XXX); to amend the
          education law, in relation to contracts for excellence and the  appor-

        S. 1509--C                          6                         A. 2009--C
 
          tionment  of public moneys; to amend the education law, in relation to
          a statement of the total funding allocation; to  amend  the  education
          law,  in  relation  to  universal  pre-kindergarten  aid; to amend the
          education law, in relation to moneys apportioned for boards of cooper-
          ative  educational  services aidable expenditures; to amend the educa-
          tion law, in relation to supplemental public excess cost aid; to amend
          the education law, in relation to academic enhancement aid;  to  amend
          the education law, in relation to high tax aid; to amend the education
          law,  in relation to the statewide universal full-day pre-kindergarten
          program; to amend the education law, in relation to  the  teachers  of
          tomorrow  teacher  recruitment  and  retention  program;  to amend the
          education law, in relation to class sizes for special classes contain-
          ing certain students with disabilities; to amend the education law, in
          relation to waivers from  duties;  to  amend  the  education  law,  in
          relation  to  annual  teacher  and principal evaluations; to amend the
          education law, in relation to the education of homeless  children;  to
          amend  chapter  56  of  the  laws  of 2014, amending the education law
          relating to providing that  standardized  test  scores  shall  not  be
          included  on  a  student's permanent record, in relation to the effec-
          tiveness thereof; to amend the  education  law,  in  relation  to  the
          suspension  of  pupils;  to  amend  the  education law, in relation to
          school safety plans; to amend chapter 756 of the laws of 1992,  relat-
          ing  to  funding  a  program for work force education conducted by the
          consortium for worker education in  New  York  city,  in  relation  to
          reimbursements  for the 2019-2020 school year; to amend chapter 756 of
          the laws of 1992, relating to funding a program for work force  educa-
          tion  conducted  by  the  consortium  for worker education in New York
          city, in relation to withholding a portion of  employment  preparation
          education  aid  and in relation to the effectiveness thereof; to amend
          the education law, in relation  to  employment  education  preparation
          programs; to amend chapter 82 of the laws of 1995, amending the educa-
          tion  law and other laws relating to state aid to school districts and
          the appropriation of funds for the support of government, in  relation
          to  the  effectiveness  thereof;  to  amend chapter 147 of the laws of
          2001, amending the education law relating to  conditional  appointment
          of  school district, charter school or BOCES employees, in relation to
          the effectiveness thereof; to amend chapter 425 of the laws  of  2002,
          amending  the  education law relating to the provision of supplemental
          educational services, attendance at  a  safe  public  school  and  the
          suspension  of pupils who bring a firearm to or possess a firearm at a
          school, in relation to the effectiveness thereof; to amend chapter 101
          of the laws of 2003, amending the education law relating to  implemen-
          tation  of  the  No  Child Left Behind Act of 2001, in relation to the
          effectiveness thereof; to amend chapter 91 of the laws of 2002, amend-
          ing the education law and other laws relating to reorganization of the
          New York city school construction authority, board  of  education  and
          community  boards,  in relation to the effectiveness thereof; to amend
          chapter 345 of the laws of 2009, amending the education law and  other
          laws  relating  to  the  New York city board of education, chancellor,
          community councils, and community superintendents, in relation to  the
          effectiveness  thereof;  to  amend  the  education law, in relation to
          providing community councils with an opportunity  to  meet  candidates
          for  community  superintendent, to the removal of members of the board
          of education of the city of New York, to establishing a task force  on
          community  district  education  councils, to the qualifications of the
          chancellor, and to proposals for school closings or significant chang-

        S. 1509--C                          7                         A. 2009--C
 
          es in utilization; to amend chapter 472 of the laws of 1998,  amending
          the  education  law  relating  to  the lease of school buses by school
          districts, in relation to the effectiveness thereof; to amend  chapter
          552  of  the  laws  of  1995,  amending  the education law relating to
          contracts for the transportation of school children,  in  relation  to
          the  effectiveness  thereof;  to amend chapter 97 of the laws of 2011,
          amending the education law relating to census reporting,  in  relation
          to  the effectiveness thereof; to amend chapter 89 of the laws of 2016
          relating to supplementary funding for dedicated  programs  for  public
          school  students  in  the  East  Ramapo  central  school  district, in
          relation to the effectiveness thereof; in relation to school bus driv-
          er training; in relation to special apportionment for salary  expenses
          and  public  pension accruals; in relation to the city school district
          of the city of Rochester; in relation to total foundation aid for  the
          purpose of the development, maintenance or expansion of certain magnet
          schools  or  magnet  school programs for the 2019-2020 school year; in
          relation to the support of public libraries; to amend chapter  121  of
          the  laws  of  1996  relating  to authorizing the Roosevelt union free
          school district to finance deficits by the issuance of  serial  bonds,
          in  relation to certain apportionments; to amend the education law, in
          relation to requiring school districts  to  conduct  building  surveys
          every  five  years;  to  amend the education law, in relation to addi-
          tional apportionment of building aid for building condition surveys of
          school buildings; to amend the education law, in relation to  building
          aid  for  testing  and  filtering  of  potable  water systems for lead
          contamination; to amend the education law, in relation to  inspections
          of  public  school  buildings;  to amend the general municipal law, in
          relation to retirement contribution reserve funds; to repeal  subpara-
          graphs  2  and  3 of paragraph a of subdivision 1 of section 3609-a of
          the education law, relating to lottery apportionment and lottery text-
          book apportionment and to repeal a chapter of the laws of 2019  amend-
          ing the education law relating to state assessments and teacher evalu-
          ations,  as  proposed  in legislative bills numbers S. 1262 and A. 783
          (Part YYY); to amend the  vehicle  and  traffic  law  and  the  public
          authorities  law,  in  relation  to  establishing  a  central business
          district tolling program in the city of New York;  and  to  amend  the
          public  officers law, in relation to confidentiality of certain public
          records (Subpart A); to amend the public authorities law, in  relation
          to  allowing  the  assignment,  transfer,  sharing or consolidating of
          powers, functions or activities  of  the  metropolitan  transportation
          authority;  establishes  an  independent  forensic audit and the major
          construction review unit (Subpart B); to amend the public  authorities
          law,  in relation to various procurement processes of the metropolitan
          transportation authority (Subpart C); to amend the public  authorities
          law,  in  relation  to  metropolitan  transportation authority transit
          performance metrics (Subpart D); to amend the public authorities  law,
          in  relation  to the submission of a twenty-year capital needs assess-
          ment (Subpart E); and to amend the tax law, in relation to  a  central
          business district toll credit (Subpart F) (Part ZZZ); and to amend the
          public  authorities  law,  in relation to voting by members of the New
          York state authorities control board (Part AAAA)
 
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

        S. 1509--C                          8                         A. 2009--C
 
     1    Section  1.  This  act enacts into law major components of legislation
     2  which are necessary to implement the state fiscal plan for the 2019-2020
     3  state fiscal year. Each component is  wholly  contained  within  a  Part
     4  identified  as Parts A through AAAA. The effective date for each partic-
     5  ular  provision  in  any  section contained within a Part, including the
     6  effective date of the Part, which makes a reference  to  a  section  "of
     7  this act", when used in connection with that particular component, shall
     8  be  deemed to mean and refer to the corresponding section of the Part in
     9  which it is found. Section three of this  act  sets  forth  the  general
    10  effective date of this act.
 
    11                                   PART A
 
    12    Section 1. Intentionally omitted.
    13    § 2. Intentionally omitted.
    14    § 3. Intentionally omitted.
    15    § 4. Intentionally omitted.
    16    §  5. Subdivisions (a), (c) and (d) of section 23 of part U of chapter
    17  61 of the laws of 2011, amending the real property  tax  law  and  other
    18  laws  relating  to  establishing  standards  for electronic tax adminis-
    19  tration, as amended by section 5 of part G of chapter 60 of the laws  of
    20  2016, are amended to read as follows:
    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, [2019]
    25  2024, 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    (c) sections fourteen-a and fifteen-a of this act  shall  take  effect
    40  September  15,  2011 and expire and be deemed repealed December 31, 2012
    41  but shall take effect only if the commissioner of taxation  and  finance
    42  has  reported  in the report required by section seventeen-b of this act
    43  that the percentage of individual taxpayers electronically filing  their
    44  2010 income tax returns is eighty-five percent or greater;
    45    (d)  sections fourteen-b, fifteen-b, sixteen-a and seventeen-a of this
    46  act shall take effect January 1, [2020] 2025 but only if the commission-
    47  er of taxation and finance  has  reported  in  the  report  required  by
    48  section  seventeen-b  of  this  act  that  the  percentage of individual
    49  taxpayers electronically filing their 2010 income tax  returns  is  less
    50  than eighty-five percent; and
    51    § 6. This act shall take effect immediately.
 
    52                                   PART B

        S. 1509--C                          9                         A. 2009--C
 
     1    Section  1.  Subdivision  3 of section 441 of the economic development
     2  law, as amended by section 1 of part L of chapter  59  of  the  laws  of
     3  2017, is amended to read as follows:
     4    3.  "Eligible  training"  means  (a) training provided by the business
     5  entity or an approved provider that is:
     6    (i) to upgrade, retrain or improve the productivity of employees;
     7    (ii) provided to employees in connection with  a  significant  capital
     8  investment by a participating business entity;
     9    (iii) determined by the commissioner to satisfy a business need on the
    10  part of a participating business entity;
    11    (iv)  not designed to train or upgrade skills as required by a federal
    12  or state entity;
    13    (v) not training the completion of which may result in the awarding of
    14  a license or certificate required by law in order to perform a job func-
    15  tion; and
    16    (vi) not culturally focused training; or
    17    (b) an internship program in advanced technology [or], life  sciences,
    18  software  development  or  clean energy approved by the commissioner and
    19  provided by the business entity or an approved  provider,  on  or  after
    20  August first, two thousand fifteen, to provide employment and experience
    21  opportunities for current students, recent graduates, and recent members
    22  of the armed forces.
    23    §  2.  Paragraph  (b)  of subdivision 1 of section 442 of the economic
    24  development law, as amended by section 2 of part L of chapter 59 of  the
    25  laws of 2017, is amended to read as follows:
    26    (b)  The business entity must demonstrate that it is conducting eligi-
    27  ble training or obtaining eligible training from an approved provider;
    28    § 3. Paragraph (a) of subdivision 2 of section  443  of  the  economic
    29  development  law,  as  added by section 1 of part O of chapter 59 of the
    30  laws of 2015, is amended to read as follows:
    31    (a) provide such documentation as  the  commissioner  may  require  in
    32  order for the commissioner to determine that the business entity intends
    33  to  conduct  eligible  training  or  procure  eligible  training for its
    34  employees from an approved provider;
    35    § 4. This act shall take effect immediately.
 
    36                                   PART C
 
    37    Section 1. Section 210-A of the tax law is amended  by  adding  a  new
    38  subdivision 5-a to read as follows:
    39    5-a.  Net  global  intangible  low-taxed income.   Notwithstanding any
    40  other provision of this section, net global intangible low-taxed  income
    41  shall  be  included  in  the  apportionment fraction as provided in this
    42  subdivision.  Receipts  constituting  net  global  intangible  low-taxed
    43  income shall not be included in the numerator of the apportionment frac-
    44  tion. Receipts constituting net global intangible low-taxed income shall
    45  be  included  in  the  denominator  of  the  apportionment fraction. For
    46  purposes of this subdivision, the term "net global intangible  low-taxed
    47  income"  means  the  amount  required  to  be included in the taxpayer's
    48  federal gross income pursuant to subsection (a) of section 951A  of  the
    49  internal  revenue  code  less  the amount of the deduction allowed under
    50  clause (i) of section 250(a)(1)(B) of such code.
    51    § 2. Section 11-654.2 of the administrative code of the  city  of  New
    52  York is amended by adding a new subdivision 5-a to read as follows:
    53    5-a.  Notwithstanding  any other provision of this section, net global
    54  intangible low-taxed income shall be included in the  receipts  fraction

        S. 1509--C                         10                         A. 2009--C
 
     1  as  provided  in  this  subdivision.    Receipts constituting net global
     2  intangible low-taxed income shall not be included in  the  numerator  of
     3  the  receipts fraction. Receipts constituting net global intangible low-
     4  taxed  income shall be included in the denominator of the receipts frac-
     5  tion.  For purposes of this subdivision, the term "net global intangible
     6  low-taxed income" means the  amount  required  to  be  included  in  the
     7  taxpayer's  federal  gross  income pursuant to subsection (a) of section
     8  951A of the internal revenue code  less  the  amount  of  the  deduction
     9  allowed under clause (i) of section 250(a)(1)(B) of such code.
    10    §  3.  Subparagraph (2) of paragraph (a) of subdivision (3) of section
    11  11-604 of the administrative code of the city of New York is amended  by
    12  adding a new clause (E) to read as follows:
    13    (E)  notwithstanding any other provision of this paragraph, net global
    14  intangible low-taxed income shall be included in the  receipts  fraction
    15  as  provided in this clause. Receipts constituting net global intangible
    16  low-taxed income shall not be included in the numerator of the  receipts
    17  fraction.  Receipts  constituting net global intangible low-taxed income
    18  shall be included in the  denominator  of  the  receipts  fraction.  For
    19  purposes  of  this  clause,  the  term  "net global intangible low-taxed
    20  income" means the amount that would have been required to be included in
    21  the taxpayer's federal  gross  income  pursuant  to  subsection  (a)  of
    22  section  951A  of  the  internal  revenue  code  less  the amount of the
    23  deduction that would have been  allowed  under  clause  (i)  of  section
    24  250(a)(1)(B) of such code if the taxpayer had not made an election under
    25  subchapter s of chapter one of the internal revenue code.
    26    § 4. This act shall take effect immediately and shall apply to taxable
    27  years beginning on or after January 1, 2018.
 
    28                                   PART D
 
    29    Section  1.  Subparagraph  (vi)  of  paragraph (a) of subdivision 1 of
    30  section 210 of the tax law, as amended by section 11 of part T of  chap-
    31  ter 59 of the laws of 2015, is amended to read as follows:
    32    (vi)  for taxable years beginning on or after January first, two thou-
    33  sand fourteen, the amount prescribed by this paragraph  for  a  taxpayer
    34  [which]  that is a qualified New York manufacturer, shall be computed at
    35  the rate of zero percent of the taxpayer's  business  income  base.  The
    36  term  "manufacturer" shall mean a taxpayer [which] that during the taxa-
    37  ble year is principally engaged in the production of goods  by  manufac-
    38  turing,  processing,  assembling, refining, mining, extracting, farming,
    39  agriculture, horticulture, floriculture, viticulture or commercial fish-
    40  ing. However,  the  generation  and  distribution  of  electricity,  the
    41  distribution of natural gas, and the production of steam associated with
    42  the  generation  of electricity shall not be qualifying activities for a
    43  manufacturer under  this  subparagraph.  Moreover,  in  the  case  of  a
    44  combined report, the combined group shall be considered a "manufacturer"
    45  for  purposes of this subparagraph only if the combined group during the
    46  taxable year is principally engaged in the activities set forth in  this
    47  paragraph,  or  any combination thereof. A taxpayer or, in the case of a
    48  combined report, a combined group  shall  be  "principally  engaged"  in
    49  activities  described above if, during the taxable year, more than fifty
    50  percent of the gross receipts of the taxpayer or combined group, respec-
    51  tively, are derived from receipts from the sale  of  goods  produced  by
    52  such  activities. In computing a combined group's gross receipts, inter-
    53  corporate receipts shall be eliminated. A "qualified New  York  manufac-
    54  turer"  is  a manufacturer [which] that has property in New York [which]

        S. 1509--C                         11                         A. 2009--C
 
     1  that is described in clause (A) of subparagraph (i) of paragraph (b)  of
     2  subdivision  one of section two hundred ten-B of this article and either
     3  (I) the adjusted basis of such property for [federal  income]  New  York
     4  state  tax  purposes  at  the  close of the taxable year is at least one
     5  million dollars or (II) all of its real and personal property is located
     6  in New York. A taxpayer or, in the case of a combined report, a combined
     7  group, that does not satisfy the principally engaged test may be a qual-
     8  ified New York manufacturer  if  the  taxpayer  or  the  combined  group
     9  employs  during  the  taxable  year  at  least two thousand five hundred
    10  employees in manufacturing in New York and the taxpayer or the  combined
    11  group  has  property  in  the  state used in manufacturing, the adjusted
    12  basis of which for [federal income] New York state tax purposes  at  the
    13  close of the taxable year is at least one hundred million dollars.
    14    §  2.  Subparagraph 2 of paragraph (b) of subdivision 1 of section 210
    15  of the tax law, as amended by section 18 of part T of chapter 59 of  the
    16  laws of 2015, is amended to read as follows:
    17    (2)  For  purposes  of  subparagraph  one  of this paragraph, the term
    18  "manufacturer" shall mean a taxpayer [which]  that  during  the  taxable
    19  year is principally engaged in the production of goods by manufacturing,
    20  processing,  assembling, refining, mining, extracting, farming, agricul-
    21  ture, horticulture, floriculture,  viticulture  or  commercial  fishing.
    22  Moreover,  for  purposes  of  computing  the  capital base in a combined
    23  report, the combined group shall  be  considered  a  "manufacturer"  for
    24  purposes  of  this  subparagraph  only  if the combined group during the
    25  taxable year is principally engaged in the activities set forth in  this
    26  subparagraph,  or any combination thereof. A taxpayer or, in the case of
    27  a combined report, a combined group shall be  "principally  engaged"  in
    28  activities  described above if, during the taxable year, more than fifty
    29  percent of the gross receipts of the taxpayer or combined group, respec-
    30  tively, are derived from receipts from the sale  of  goods  produced  by
    31  such  activities. In computing a combined group's gross receipts, inter-
    32  corporate receipts shall be eliminated. A "qualified New  York  manufac-
    33  turer" is a manufacturer that has property in New York that is described
    34  in clause (A) of subparagraph (i) of paragraph (b) of subdivision one of
    35  section  two  hundred  ten-B of this article and either (i) the adjusted
    36  basis of that property for [federal income] New York state tax  purposes
    37  at the close of the taxable year is at least one million dollars or (ii)
    38  all  of  its real and personal property is located in New York. In addi-
    39  tion, a "qualified New York  manufacturer"  means  a  taxpayer  that  is
    40  defined  as  a qualified emerging technology company under paragraph (c)
    41  of subdivision one of section thirty-one hundred  two-e  of  the  public
    42  authorities   law  regardless  of  the  ten  million  dollar  limitation
    43  expressed in subparagraph one of such paragraph. A taxpayer or,  in  the
    44  case  of  a combined report, a combined group, that does not satisfy the
    45  principally engaged test may be a qualified New York manufacturer if the
    46  taxpayer or the combined group employs during the taxable year at  least
    47  two thousand five hundred employees in manufacturing in New York and the
    48  taxpayer  or  the combined group has property in the state used in manu-
    49  facturing, the adjusted basis of which for  [federal  income]  New  York
    50  state  tax  purposes  at  the  close of the taxable year is at least one
    51  hundred million dollars.
    52    § 3. Clause (ii) of subparagraph 4 of paragraph (k) of  subdivision  1
    53  of section 11-654 of the administrative code of the city of New York, as
    54  added  by  section  1  of  part  D of chapter 60 of the laws of 2015, is
    55  amended to read as follows:

        S. 1509--C                         12                         A. 2009--C

     1    (ii) A "qualified New York manufacturing corporation" is a manufactur-
     2  ing corporation that has property in the state [which] that is described
     3  in subparagraph five of this paragraph and either (A) the adjusted basis
     4  of such property for [federal income] New York state tax purposes at the
     5  close  of  the  taxable year is at least one million dollars or (B) more
     6  than fifty [percentum] percent of its  real  and  personal  property  is
     7  located in the state.
     8    § 4. This act shall take effect immediately and shall apply to taxable
     9  years beginning on or after January 1, 2018.
 
    10                                   PART E
 
    11    Section  1.  Section  5  of  part MM of chapter 59 of the laws of 2014
    12  amending the labor law and the tax law relating to the creation  of  the
    13  workers  with  disabilities  tax  credit  program  is amended to read as
    14  follows:
    15    § 5. This act shall take effect January 1, 2015, and  shall  apply  to
    16  taxable  years beginning on and after that date; provided, however, that
    17  this act shall expire and be deemed repealed January 1, [2020] 2023.
    18    § 2. This act shall take effect immediately.
 
    19                                   PART F
 
    20    Section 1. Paragraph 3 of subsection (a) of section  954  of  the  tax
    21  law,  as  amended  by  section 2 of part BB of chapter 59 of the laws of
    22  2015, is amended to read as follows:
    23    (3) Increased by the amount of any taxable gift under section 2503  of
    24  the  internal  revenue  code  not  otherwise  included in the decedent's
    25  federal gross estate, made during the three year period  ending  on  the
    26  decedent's  date of death, but not including any gift made: (A) when the
    27  decedent was not a resident of New  York  state;  or  (B)  before  April
    28  first, two thousand fourteen; or (C) between January first, two thousand
    29  nineteen  and  January  fifteenth, two thousand nineteen; or (D) that is
    30  real or tangible personal property having an actual  situs  outside  New
    31  York  state  at  the time the gift was made. Provided, however that this
    32  paragraph shall not apply to the estate of a [decendent] decedent  dying
    33  on or after January first, two thousand [nineteen] twenty-six.
    34    § 2. Subsection (a) of section 954 of the tax law is amended by adding
    35  a new paragraph 4 to read as follows:
    36    (4)  Increased  by  the  value  of  any property not otherwise already
    37  included in the decedent's federal gross estate in  which  the  decedent
    38  had  a qualifying income interest for life if a deduction was allowed on
    39  the return of the tax imposed by this article with respect to the trans-
    40  fer of such property to the decedent by reason  of  the  application  of
    41  paragraph  (7) of subsection (b) of section 2056 of the internal revenue
    42  code, as made applicable to the tax imposed by this article  by  section
    43  nine  hundred  ninety-nine-a  of  this article, whether or not a federal
    44  estate tax return was required to be filed by the estate of  the  trans-
    45  ferring spouse.
    46    § 3. Subsection (c) of section 955 of the tax law, as added by section
    47  4  of  part  X  of chapter 59 of the laws of 2014, is amended to read as
    48  follows:
    49    (c) Qualified  terminable  interest  property  election.--  Except  as
    50  otherwise provided in this subsection, the election referred to in para-
    51  graph (7) of subsection (b) of section 2056 of the internal revenue code
    52  shall  not  be  allowed under this article unless such election was made

        S. 1509--C                         13                         A. 2009--C
 
     1  with respect to the federal estate tax return required to be filed under
     2  the provisions of the internal revenue code. If such election  was  made
     3  for the purposes of the federal estate tax, then such election must also
     4  be  made  by the executor on the return of the tax imposed by this arti-
     5  cle. Where no federal estate tax return is required  to  be  filed,  the
     6  executor  [may] must make the election referred to in such paragraph (7)
     7  with respect to the tax imposed by this article on the return of the tax
     8  imposed by this article. Any election made under this  subsection  shall
     9  be irrevocable.
    10    §  4.  This  act  shall take effect immediately; provided however that
    11  section one of this act shall apply to estates of decedents dying on  or
    12  after  January  16,  2019  and  sections two and three of this act shall
    13  apply to estates of decedents dying on or after April 1, 2019.
 
    14                                   PART G
 
    15    Section 1. Section 1101 of the tax law is  amended  by  adding  a  new
    16  subdivision (e) to read as follows:
    17    (e)  When  used  in this article for the purposes of the taxes imposed
    18  under subdivision (a) of section eleven hundred five of this article and
    19  by section eleven hundred ten of this article, the following terms shall
    20  mean:
    21    (1) Marketplace provider. A person who, pursuant to an agreement  with
    22  a marketplace seller, facilitates sales of tangible personal property by
    23  such  marketplace  seller  or  sellers.  A person "facilitates a sale of
    24  tangible personal property" for purposes  of  this  paragraph  when  the
    25  person  meets both of the following conditions: (A) such person provides
    26  the forum in which, or by means of which, the sale takes  place  or  the
    27  offer  of sale is accepted, including a shop, store, or booth, an inter-
    28  net website, catalog, or similar forum; and (B) such person or an affil-
    29  iate of such person collects the  receipts  paid  by  a  customer  to  a
    30  marketplace  seller  for  a  sale  of  tangible  personal  property,  or
    31  contracts with a third party to collect such receipts. For  purposes  of
    32  this paragraph, a "sale of tangible personal property" shall not include
    33  the  rental  of  a  passenger car as described in section eleven hundred
    34  sixty of this chapter but shall include a lease described in subdivision
    35  (i) of section eleven hundred eleven of this article.  For  purposes  of
    36  this  paragraph,  persons  are affiliated if one person has an ownership
    37  interest of more than five  percent,  whether  direct  or  indirect,  in
    38  another,  or  where  an  ownership  interest  of more than five percent,
    39  whether direct or indirect, is held in each of such persons  by  another
    40  person  or  by a group of other persons that are affiliated persons with
    41  respect to each other.  Notwithstanding anything in  this  paragraph,  a
    42  person  who  is  not  otherwise  registered  pursuant  to section eleven
    43  hundred thirty four of this article is not  a  marketplace  provider  if
    44  such person has no physical presence in New York and, for the immediate-
    45  ly  preceding four quarterly periods ending on the last day of February,
    46  May, August and November, can  show  that  the  cumulative  total  gross
    47  receipts  of  sales  it has made or facilitated of property delivered in
    48  this state does not exceed three hundred thousand dollars or  that  such
    49  person  has not made or facilitated more than one hundred sales of prop-
    50  erty delivered in this state. However, such person may elect to register
    51  as a marketplace provider, and, once registered, will be subject to  the
    52  provisions of this article.
    53    (2)  Marketplace  seller.  Any  person,  whether or not such person is
    54  required to obtain a  certificate  of  authority  under  section  eleven

        S. 1509--C                         14                         A. 2009--C
 
     1  hundred thirty-four of this article, who has an agreement with a market-
     2  place  provider  under  which  the  marketplace provider will facilitate
     3  sales of tangible personal property by such person within the meaning of
     4  paragraph one of this subdivision.
     5    §  2.  Subdivision  1  of  section  1131 of the tax law, as amended by
     6  section 1 of part X of chapter 59 of the laws of  2018,  is  amended  to
     7  read as follows:
     8    (1)  "Persons  required to collect tax" or "person required to collect
     9  any tax imposed by this article" shall include: every vendor of tangible
    10  personal property or services; every  recipient  of  amusement  charges;
    11  [and]  every  operator  of  a hotel; and every marketplace provider with
    12  respect to  sales  of  tangible  personal  property  it  facilitates  as
    13  described  in paragraph one of subdivision (e) of section eleven hundred
    14  one of this article. Said terms shall also include any officer, director
    15  or employee of a corporation or of a dissolved corporation, any employee
    16  of a partnership, any employee or manager of a limited liability  compa-
    17  ny, or any employee of an individual proprietorship who as such officer,
    18  director,  employee  or  manager  is under a duty to act for such corpo-
    19  ration, partnership, limited liability company or individual proprietor-
    20  ship in complying with any requirement of this article, or has so acted;
    21  and any member of a partnership or limited liability company.  Provided,
    22  however,  that any person who is a vendor solely by reason of clause (D)
    23  or (E) of subparagraph (i)  of  paragraph  (8)  of  subdivision  (b)  of
    24  section  eleven  hundred  one  of  this  article  shall not be a "person
    25  required to collect any tax imposed by this article" until  twenty  days
    26  after the date by which such person is required to file a certificate of
    27  registration  pursuant  to  section  eleven  hundred thirty-four of this
    28  part.
    29    § 3. Section 1132 of the tax law is amended by adding a  new  subdivi-
    30  sion (l) to read as follows:
    31    (l)(1)  A  marketplace  provider  with  respect  to a sale of tangible
    32  personal property it facilitates: (A) shall have all the obligations and
    33  rights of a vendor under this article and article  twenty-nine  of  this
    34  chapter  and  under any regulations adopted pursuant thereto, including,
    35  but not limited to, the duty to obtain a certificate  of  authority,  to
    36  collect  tax, file returns, remit tax, and the right to accept a certif-
    37  icate or other documentation from a customer substantiating an exemption
    38  or exclusion from tax, the right to receive  the  refund  authorized  by
    39  subdivision  (e)  of  this section and the credit allowed by subdivision
    40  (f) of section eleven hundred thirty-seven of this part subject  to  the
    41  provisions  of  such  subdivisions;  and (B) shall keep such records and
    42  information and cooperate with the commissioner  to  ensure  the  proper
    43  collection  and  remittance  of tax imposed, collected or required to be
    44  collected under this article and article twenty-nine of this chapter.
    45    (2) A marketplace seller who is a vendor is relieved from the duty  to
    46  collect tax in regard to a particular sale of tangible personal property
    47  subject  to  tax under subdivision (a) of section eleven hundred five of
    48  this article and shall not include the receipts from such  sale  in  its
    49  taxable  receipts  for  purposes of section eleven hundred thirty-six of
    50  this part if, in regard to such sale: (A)  the  marketplace  seller  can
    51  show  that such sale was facilitated by a marketplace provider from whom
    52  such seller has received in good faith a properly completed  certificate
    53  of  collection in a form prescribed by the commissioner, certifying that
    54  the marketplace provider is registered to collect  sales  tax  and  will
    55  collect  sales tax on all taxable sales of tangible personal property by
    56  the marketplace seller facilitated by the marketplace provider, and with

        S. 1509--C                         15                         A. 2009--C
 
     1  such other information as the commissioner may prescribe;  and  (B)  any
     2  failure  of the marketplace provider to collect the proper amount of tax
     3  in regard to such sale was not the result  of  such  marketplace  seller
     4  providing  the  marketplace  provider  with  incorrect information. This
     5  provision shall be administered in a manner consistent with subparagraph
     6  (i) of paragraph one of subdivision (c) of this section as if a  certif-
     7  icate  of collection were a resale or exemption certificate for purposes
     8  of such subparagraph, including with regard to the completeness of  such
     9  certificate  of  collection  and  the  timing  of  its acceptance by the
    10  marketplace seller. Provided that, with regard to any sales of  tangible
    11  personal  property  by  a  marketplace  seller that are facilitated by a
    12  marketplace provider who is  affiliated  with  such  marketplace  seller
    13  within the meaning of paragraph one of subdivision (e) of section eleven
    14  hundred  one  of  this  article,  the marketplace seller shall be deemed
    15  liable as a person under a duty to act for such marketplace provider for
    16  purposes of subdivision one of section eleven hundred thirty-one of this
    17  part.
    18    (3) The commissioner may, in his or  her  discretion:  (A)  develop  a
    19  standard  provision,  or  approve a provision developed by a marketplace
    20  provider, in which the marketplace provider obligates itself to  collect
    21  the  tax  on  behalf of all the marketplace sellers for whom the market-
    22  place provider facilitates sales of  tangible  personal  property,  with
    23  respect to all sales that it facilitates for such sellers where delivery
    24  occurs in the state; and (B) provide by regulation or otherwise that the
    25  inclusion  of such provision in the publicly-available agreement between
    26  the marketplace provider and  marketplace  seller  will  have  the  same
    27  effect  as  a  marketplace  seller's  acceptance  of  a  certificate  of
    28  collection from such marketplace provider under paragraph  two  of  this
    29  subdivision.
    30    §  4.  Section 1133 of the tax law is amended by adding a new subdivi-
    31  sion (f) to read as follows:
    32    (f) A marketplace provider is relieved of liability under this section
    33  for failure to collect the correct amount of tax to the extent that  the
    34  marketplace  provider  can  show  that the error was due to incorrect or
    35  insufficient information  given  to  the  marketplace  provider  by  the
    36  marketplace  seller. Provided, however, this subdivision shall not apply
    37  if the marketplace seller and marketplace provider are affiliated within
    38  the meaning of paragraph  one  of  subdivision  (e)  of  section  eleven
    39  hundred one of this article.
    40    § 5. Paragraph 4 of subdivision (a) of section 1136 of the tax law, as
    41  amended  by  section  46 of part K of chapter 61 of the laws of 2011, is
    42  amended to read as follows:
    43    (4) The return of a vendor of tangible personal property  or  services
    44  shall  show  such vendor's receipts from sales and the number of gallons
    45  of any motor fuel or diesel motor fuel sold and also the aggregate value
    46  of tangible personal property and services and number of gallons of such
    47  fuels sold by the vendor, the use of which is subject to tax under  this
    48  article,  and  the  amount  of  tax  payable  thereon  pursuant  to  the
    49  provisions of section eleven hundred  thirty-seven  of  this  part.  The
    50  return  of  a recipient of amusement charges shall show all such charges
    51  and the amount of tax thereon, and the return of an operator required to
    52  collect tax on rents shall show all rents received or  charged  and  the
    53  amount of tax thereon.  The return of a marketplace seller shall exclude
    54  the  receipts from a sale of tangible personal property facilitated by a
    55  marketplace provider if, in regard to such  sale:  (A)  the  marketplace
    56  seller  has  timely  received in good faith a properly completed certif-

        S. 1509--C                         16                         A. 2009--C
 
     1  icate of collection from the marketplace  provider  or  the  marketplace
     2  provider  has  included  a provision approved by the commissioner in the
     3  publicly-available agreement between the marketplace  provider  and  the
     4  marketplace  seller  as  described  in subdivision one of section eleven
     5  hundred thirty-two of this part, and (B) the information provided by the
     6  marketplace seller to  the  marketplace  provider  about  such  tangible
     7  personal property is accurate.
     8    §  6.  Section 1142 of the tax law is amended by adding a new subdivi-
     9  sion 15 to read as follows:
    10    (15) To publish a list on  the  department's  website  of  marketplace
    11  providers  whose  certificates  of  authority  have been revoked and, if
    12  necessary to protect sales tax revenue, provide by regulation or  other-
    13  wise  that  a marketplace seller who is a vendor will be relieved of the
    14  duty to collect tax for sales of tangible personal property  facilitated
    15  by  a  marketplace  provider  only  if,  in  addition  to the conditions
    16  prescribed by paragraph two of subdivision (l) of section eleven hundred
    17  thirty-two of this part being met, such marketplace provider is  not  on
    18  such list at the commencement of the quarterly period covered thereby.
    19    §  6-a.  Section 1148 of the tax law, as amended by section 57 of part
    20  HH of chapter 57 of the laws of 2013, is amended to read as follows:
    21    § 1148. Deposit and disposition of revenue.  (a) All  taxes,  interest
    22  and penalties collected or received by the commissioner under this arti-
    23  cle  shall  be  deposited  and disposed of pursuant to the provisions of
    24  section one hundred seventy-one-a of this chapter; provided however, the
    25  comptroller shall on or before the twelfth day of each  month,  pay  all
    26  such  taxes,  interest  and  penalties  collected under this article and
    27  remaining to the comptroller's credit in such banks, banking  houses  or
    28  trust  companies at the close of business on the last day of the preced-
    29  ing month, into the general fund of the state treasury[, except].
    30    (b) Provided however, before the funds may be distributed pursuant  to
    31  subdivision  (a)  of  this  section,  such funds shall be distributed as
    32  otherwise provided in sections ninety-two-d, ninety-two-h,  and  ninety-
    33  two-r  of  the state finance law and sections eleven hundred two, eleven
    34  hundred four and eleven hundred nine of this article.
    35    (c) Provided however, after funds are distributed pursuant to subdivi-
    36  sion (b) of this section but before such funds are distributed  pursuant
    37  to  subdivision  (a)  of  this  section, funds shall be deposited by the
    38  comptroller into the New  York  central  business  district  trust  fund
    39  established  pursuant to section ninety-nine-ff of the state finance law
    40  in accordance with the following schedule: (1) in state fiscal year  two
    41  thousand nineteen - two thousand twenty, one hundred twelve million five
    42  hundred thousand dollars; (2) in state fiscal year two thousand twenty -
    43  two  thousand  twenty-one, one hundred fifty million dollars; and (3) in
    44  state fiscal year two thousand twenty-one - two thousand twenty-two  and
    45  every  succeeding  state fiscal year, an amount equal to one hundred one
    46  percent of the amount  deposited  in  the  immediately  preceding  state
    47  fiscal  year.  The  funds  deposited  into the New York central business
    48  district trust fund shall be deposited monthly in equal installments.
    49    § 6-b. Paragraph 5 of subdivision (c) of section 1261 of the tax  law,
    50  as added by section 9 of part SS-1 of chapter 57 of the laws of 2008, is
    51  amended to read as follows:
    52    (5) (i) However, the comptroller shall withhold from the taxes, penal-
    53  ties  and  interest  imposed by the city of New York on and after August
    54  first, two thousand eight, and deposit such amounts to the state  treas-
    55  ury as reimbursement for appropriated disbursements made by the New York
    56  state  financial  control board established by the New York state finan-

        S. 1509--C                         17                         A. 2009--C
 
     1  cial emergency act for the city of New York  and  by  the  state  deputy
     2  comptroller  for the city of New York established by section forty-one-a
     3  of the executive law, as the actual, reasonable expenses of  that  board
     4  or that deputy comptroller, incurred on behalf of the city, for quarter-
     5  ly  periods commencing July first, two thousand eight, and ending on the
     6  date when those expenses are no longer incurred by that board or  deputy
     7  comptroller;  and the comptroller shall pay those withheld amounts imme-
     8  diately into the miscellaneous special revenue  fund  financial  control
     9  board  account  339-15 and the miscellaneous special revenue fund finan-
    10  cial oversight account 339-DI of the state. During the period  that  the
    11  comptroller  is required to withhold amounts and make payments described
    12  in this paragraph, the city of New York has no right, title or  interest
    13  in  or  to  those taxes, penalties and interest required to be paid into
    14  the above referenced miscellaneous special revenue funds.
    15    (ii) After withholding the taxes, penalties and  interest  imposed  by
    16  the  city  of  New York on and after August first, two thousand eight as
    17  provided in subparagraph (i) of this paragraph,  the  comptroller  shall
    18  withhold  a  portion of such taxes, penalties and interest sufficient to
    19  deposit annually into the  central  business  district  tolling  capital
    20  lockbox  established  pursuant  to section five hundred fifty-three-j of
    21  the public authorities law: (A) in state fiscal year two thousand  nine-
    22  teen  -  two  thousand  twenty,  one  hundred  twenty-seven million five
    23  hundred thousand dollars; (B) in state fiscal year two thousand twenty -
    24  two thousand twenty-one, one hundred seventy million dollars; and (C) in
    25  state fiscal year two thousand twenty-one - two thousand twenty-two  and
    26  every  succeeding  state fiscal year, an amount equal to one hundred one
    27  percent of the amount  deposited  in  the  immediately  preceding  state
    28  fiscal  year.    The  funds shall be deposited monthly in equal install-
    29  ments. During the period that the comptroller is  required  to  withhold
    30  amounts  and  make payments described in this paragraph, the city of New
    31  York has no right, title or interest in or to those taxes, penalties and
    32  interest required to be paid into the above referenced central  business
    33  district tolling capital lockbox.
    34    §  6-c. The state finance law is amended by adding a new section 99-ff
    35  to read as follows:
    36    § 99-ff. New York central business district trust fund. 1.  Establish-
    37  ment of the fund. There is hereby established in the  joint  custody  of
    38  the  state  comptroller  and  the commissioner of taxation and finance a
    39  special fund to be known as the New York central business district trust
    40  fund. Moneys in this account shall be kept separate and  not  commingled
    41  with any other moneys in the custody of the comptroller.
    42    2.  Sources of funds. The sources of funds shall consist of all moneys
    43  deposited pursuant to subdivision (c) of section eleven  hundred  forty-
    44  eight of the tax law. Any interest received by the comptroller on moneys
    45  on  deposit shall be retained and become part of the fund, unless other-
    46  wise directed by law.
    47    3. Uses of funds. Following appropriation by the  legislature,  moneys
    48  shall  be  available  for  distribution to the central business district
    49  tolling capital lockbox established pursuant  to  section  five  hundred
    50  fifty-three-j of the public authorities law.
    51    §  7.  This act shall take effect immediately and shall apply to sales
    52  made on or after June 1, 2019.
 
    53                                   PART H

        S. 1509--C                         18                         A. 2009--C

     1    Section 1. Subparagraph (A) of  paragraph  1  of  subdivision  (b)  of
     2  section  1105 of the tax law, as amended by section 9 of part S of chap-
     3  ter 85 of the laws of 2002, is amended to read as follows:
     4    (A)  gas,  electricity,  refrigeration  and  steam, and gas, electric,
     5  refrigeration and steam service of whatever nature, including the trans-
     6  portation, transmission or distribution of gas or electricity,  even  if
     7  sold separately;
     8    § 2. Section 1105-C of the tax law is REPEALED.
     9    §  3.  Subparagraph  (xi) of paragraph 4 of subdivision (a) of section
    10  1210 of the tax law is REPEALED.
    11    § 4. Paragraph 8 of subdivision (b) of section 11-2001 of the adminis-
    12  trative code of the city of New York is REPEALED.
    13    § 5. This act shall take effect June 1, 2019, and shall apply to sales
    14  made and services rendered on and after that date, whether or not  under
    15  a prior contract.
 
    16                                   PART I
 
    17    Section 1. Subdivision 3 of section 1204 of the real property tax law,
    18  as  added  by  chapter  115  of  the laws of 2018, is amended to read as
    19  follows:
    20    3. Where the tentative equalization rate is not within plus  or  minus
    21  five  [percentage points] percent of the locally stated level of assess-
    22  ment, the assessor shall provide notice in writing to the local  govern-
    23  ing body of any affected town, city, village, county and school district
    24  of the difference between the locally stated level of assessment and the
    25  tentative  equalization rate.  Such notice shall be made within ten days
    26  of the receipt of the tentative equalization rate, or within ten days of
    27  the filing of the tentative assessment roll,  whichever  is  later,  and
    28  shall provide the difference in the indicated total full value estimates
    29  of the locally stated level of assessment and the tentative equalization
    30  rate  for the taxable property within each affected town, city, village,
    31  county and school district, where applicable.
    32    § 2. The real property tax law is amended by adding a new section 1211
    33  to read as follows:
    34    § 1211. Confirmation by commissioner of the locally  stated  level  of
    35  assessment.  Notwithstanding  the  foregoing  provisions  of this title,
    36  before the commissioner determines a tentative equalization rate  for  a
    37  city,  town  or  village,  he  or  she shall examine the accuracy of the
    38  locally stated level of assessment appearing on the tentative assessment
    39  roll. If the commissioner confirms the locally stated level  of  assess-
    40  ment,  then as soon thereafter as is practicable, he or she shall estab-
    41  lish and certify such locally stated level of assessment  as  the  final
    42  equalization  rate for such city, town or village in the manner provided
    43  by sections twelve hundred ten and twelve hundred twelve of this  title.
    44  The  provisions  of sections twelve hundred four, twelve hundred six and
    45  twelve hundred eight of this title shall not apply in such cases, unless
    46  the commissioner finds that the final assessment roll differs  from  the
    47  tentative  assessment  roll to an extent that renders the locally stated
    48  level of assessment inaccurate, and rescinds the final equalization rate
    49  on that basis.
    50    § 3. Paragraph (d) of subdivision 1 of section 1314 of the real  prop-
    51  erty  tax law, as amended by chapter 158 of the laws of 2002, is amended
    52  to read as follows:
    53    (d) (i) Such district superintendent shall also determine what propor-
    54  tion of any tax to be levied in such school district for school purposes

        S. 1509--C                         19                         A. 2009--C
 
     1  during the current school year shall be levied upon each part of a  city
     2  or town included in such school district by dividing the sum of the full
     3  valuation  of  real property in such part of a city or town by the total
     4  of  all  such  full valuations of real property in such school district.
     5  Provided, however, that prior to the levy of taxes, the  governing  body
     6  of the school district may adopt a resolution directing such proportions
     7  to  be  based  upon  the average full valuation of real property in each
     8  such city or town over either a three-year  period,  consisting  of  the
     9  current  school year and the two prior school years, or over a five-year
    10  period, consisting of the current school year and the four prior  school
    11  years.  Once  such  a  resolution  has been adopted, the proportions for
    12  ensuing school years shall continue to be based upon  the  average  full
    13  valuation  of  real property in each such city or town over the selected
    14  period, unless the resolution provides otherwise or is repealed.
    15    (ii) Such proportions shall be expressed  in  the  nearest  exact  ten
    16  thousandths  and  the  school  authorities of such school district shall
    17  levy such a proportion of any tax to be raised in  the  school  district
    18  during the current school year upon each part of a city or town included
    19  in  such  school  district as shall have been determined by the district
    20  superintendent. A new proportion shall be  determined  for  each  school
    21  year  thereafter  by  the district superintendent in accordance with the
    22  provisions of this section by the use of the latest  state  equalization
    23  rates.  In  any such school district that is not within the jurisdiction
    24  of a district superintendent of schools, the duties which  would  other-
    25  wise be performed by the district superintendent under the provisions of
    26  this  section,  shall  be  performed  by  the school authorities of such
    27  district.
    28    § 4. This act shall take effect immediately.

    29                                   PART J
 
    30    Section 1. This Part enacts into law major components  of  legislation
    31  relating to the improvement of the administration of real property taxa-
    32  tion  in accordance with the real property tax law and other laws relat-
    33  ing thereto. Each component is wholly contained within a Subpart identi-
    34  fied as Subparts A through F. The effective  date  for  each  particular
    35  provision contained within such Subpart is set forth in the last section
    36  of  such  Subpart.    Any  provision  in  any section contained within a
    37  Subpart, including the effective date of  the  Subpart,  which  makes  a
    38  reference  to a section "of this act", when used in connection with that
    39  particular component, shall be deemed to mean and refer  to  the  corre-
    40  sponding  section of the Subpart in which it is found.  Section three of
    41  this Part sets forth the general effective date of this Part.
 
    42                                  SUBPART A
 
    43                            Intentionally Omitted
 
    44                                  SUBPART B
 
    45    Section 1. Paragraph (b) of subdivision 1 of section 523 of  the  real
    46  property  tax  law,  as  amended  by chapter 223 of the laws of 1987, is
    47  amended to read as follows:
    48    (b) The board of assessment review shall  consist  of  not  less  than
    49  three  nor  more  than five members appointed by the legislative body of
    50  the local government or village or as provided by  subdivision  five  of

        S. 1509--C                         20                         A. 2009--C
 
     1  section  fifteen  hundred  thirty-seven  of this chapter, if applicable.
     2  Members shall have a knowledge of property values in the  local  govern-
     3  ment or village. Neither the assessor nor any member of his or her staff
     4  may  be  appointed to the board of assessment review. A majority of such
     5  board shall consist of members who are not officers or employees of  the
     6  local government or village.
     7    §  2.  Subdivision  1 of section 1537 of the real property tax law, as
     8  added by chapter 512 of the laws of 1993, is amended and a new  subdivi-
     9  sion 5 is added to read as follows:
    10    1.  (a)  An  assessing unit and a county shall have the power to enter
    11  into, amend, cancel and terminate an agreement for  appraisal  services,
    12  exemption  services,  [or]  assessment  services,  or  assessment review
    13  services, in the manner provided by  this  section.  Such  an  agreement
    14  shall  be considered an agreement for the provision of a "joint service"
    15  for purposes of article five-G of the general  municipal  law,  notwith-
    16  standing  the  fact  that the county would not have the power to perform
    17  such services in the absence of such an agreement.
    18    (b) Any such agreement shall be approved by both  the  assessing  unit
    19  and  the  county,  by  a  majority  vote  of the voting strength of each
    20  governing body.
    21    (c) In the case of an assessing  unit,  no  such  agreement  shall  be
    22  submitted  to the governing body for approval unless at least forty-five
    23  days prior to such submission, the governing body shall have  adopted  a
    24  resolution,  subject to a permissive referendum, authorizing the assess-
    25  ing unit to negotiate such  an  agreement  with  the  county;  provided,
    26  however,  that  such  prior  authorization  shall not be required for an
    27  agreement to amend, cancel or terminate an existing  agreement  pursuant
    28  to this section.
    29    5.  An agreement between an assessing unit and a county for assessment
    30  review services shall provide for the members of the board of assessment
    31  review of the assessing unit to be appointed by the legislative body  of
    32  the  county  upon  the recommendation of the county director of the real
    33  property tax services. Each member so appointed shall be a  resident  of
    34  the  county  but need not be a resident of the assessing unit. The board
    35  of assessment review as so  constituted  shall  have  the  authority  to
    36  receive,  review  and  resolve  petitions for assessment review filed in
    37  such assessing unit, and for the corrections of errors therein,  to  the
    38  full extent set forth in article five of this chapter.
    39    §  3.  Subdivision  1 of section 1408 of the real property tax law, as
    40  amended by chapter 473 of the laws  of  1984,  is  amended  to  read  as
    41  follows:
    42    1.  At the time and place and during the hours specified in the notice
    43  given pursuant to section fourteen hundred  six  of  this  chapter,  the
    44  board  of  review  shall meet to hear complaints relating to assessments
    45  brought before it. The board of trustees and assessors, or  a  committee
    46  of such board constituting at least a majority thereof and the assessors
    47  or  a  board  of  assessment review constituted pursuant to section five
    48  hundred twenty-three of this chapter, or as provided by subdivision five
    49  of section fifteen hundred thirty-seven of this chapter, if  applicable,
    50  shall constitute the board of review.
    51    § 4. This act shall take effect immediately.

    52                                  SUBPART C
 
    53    Section  1. Subdivision 4 of section 318 of the real property tax law,
    54  as amended by chapter 527 of the laws of 1997 and as further amended  by

        S. 1509--C                         21                         A. 2009--C
 
     1  subdivision  (b)  of  section  1  of part W of chapter 56 of the laws of
     2  2010, is amended to read as follows:
     3    4.  Notwithstanding  the  provisions  of this subdivision or any other
     4  law, the travel and other actual and necessary expenses incurred  by  an
     5  appointed  or  elected assessor, or by a person appointed assessor for a
     6  forthcoming term, or by an assessor-elect prior to the  commencement  of
     7  his  or  her  term,  in satisfactorily completing courses of training as
     8  required by this title or as approved  by  the  commissioner,  including
     9  continuing  education  courses  prescribed by the commissioner which are
    10  satisfactorily completed by any  elected  assessor,  shall  be  a  state
    11  charge upon audit by the comptroller. Travel and other actual and neces-
    12  sary expenses incurred by an acting assessor who has been exercising the
    13  powers  and  duties of the assessor for a period of at least six months,
    14  in attending training courses no earlier than twelve months prior to the
    15  date when courses of training and education are required, shall also  be
    16  a  state  charge  upon audit by the comptroller.  Candidates for certif-
    17  ication as eligible for the position of assessor, other  than  assessors
    18  or  assessors-elect, shall be charged for the cost of training materials
    19  and shall be responsible  for  all  other  costs  incurred  by  them  in
    20  connection with such training.  Notwithstanding the foregoing provisions
    21  of  this subdivision, if the provider of a training course has asked the
    22  commissioner to approve the course for credit only,  so  that  attendees
    23  who successfully complete the course would be entitled to receive credit
    24  without  having  their expenses reimbursed by the state, and the commis-
    25  sioner has agreed to do so, the travel and other  actual  and  necessary
    26  expenses incurred by such attendees shall not be a state charge.
    27    § 2. Paragraph f of subdivision 3 of section 1530 of the real property
    28  tax  law,  as  amended by chapter 361 of the laws of 1986 and as further
    29  amended by subdivision (b) of section 1 of part W of chapter 56  of  the
    30  laws of 2010, is amended to read as follows:
    31    f.   Expenses  in  attending  training  courses.  Notwithstanding  the
    32  provisions of any other law, the travel and other actual  and  necessary
    33  expenses  incurred  by  a  director or a person appointed director for a
    34  forthcoming term in attending courses of training as  required  by  this
    35  subdivision  or  as approved by the commissioner shall be a state charge
    36  upon audit by the comptroller.  Notwithstanding the foregoing provisions
    37  of this paragraph, if the provider of a training course  has  asked  the
    38  commissioner  to  approve  the course for credit only, so that attendees
    39  who successfully complete the course would be entitled to receive credit
    40  without having their expenses reimbursed by the state, and  the  commis-
    41  sioner  has  agreed  to do so, the travel and other actual and necessary
    42  expenses incurred by such attendees shall not be a state charge.
    43    § 3. This act shall take effect immediately.
 
    44                                  SUBPART D
 
    45    Section 1. Section 104 of the real  property  tax  law,  as  added  by
    46  section  1  of  part  U of chapter 61 of the laws of 2011, is amended to
    47  read as follows:
    48    § 104. Electronic real property tax administration. 1. Notwithstanding
    49  any provision of law to the contrary, the commissioner is hereby author-
    50  ized to establish standards for electronic real  property  tax  adminis-
    51  tration (E-RPT). Such standards shall set forth the terms and conditions
    52  under which the various tasks associated with real property tax adminis-
    53  tration  may  be  executed  electronically, dispensing with the need for
    54  paper documents. Such tasks shall include any or all of the following:

        S. 1509--C                         22                         A. 2009--C
 
     1    (a) The filing of exemption applications;
     2    (b) The filing of petitions for administrative review of assessments;
     3    (c) The filing of petitions for judicial review of assessments;
     4    (d)  The  filing  of  applications  for  administrative corrections of
     5  errors;
     6    (e) The issuance of statements of taxes;
     7    (f) The payment of taxes, subject to the provisions of  sections  five
     8  and five-b of the general municipal law;
     9    (g) The provision of receipts for the payment of taxes;
    10    (h)  The  issuance  of  taxpayer  notices  required  by law, including
    11  sections five hundred eight, five hundred ten, five hundred ten-a,  five
    12  hundred  eleven,  five  hundred twenty-five and five hundred fifty-one-a
    13  through five hundred fifty-six-b of this chapter; and
    14    (i) The furnishing of notices  and  certificates  under  this  chapter
    15  relating  to  state  equalization  rates, residential assessment ratios,
    16  special franchise assessments, railroad ceilings, taxable  state  lands,
    17  advisory  appraisals,  and  the  certification  of  assessors and county
    18  directors or real property tax services, subject to  the  provisions  of
    19  subdivision five of this section.
    20    2.  Such  standards  shall  be developed after consultation with local
    21  government officials, the office of court administration in the case  of
    22  standards  relating to petitions for judicial review of assessments, and
    23  the office of the state comptroller in the case of standards relating to
    24  payments or taxes and the issuance of receipts therefor.
    25    3. (a) Taxpayers shall not be required to accept  notices,  statements
    26  of  taxes,  receipts  for the payment of taxes, or other documents elec-
    27  tronically unless they have  so  elected.  Taxpayers  who  have  not  so
    28  elected  shall  be  sent  such  communications  in  the manner otherwise
    29  provided by law.
    30    (b) [Assessors and other municipal officials shall not be required  to
    31  accept  and  respond  to  communications from the commissioner electron-
    32  ically.
    33    (c)] The governing board of any municipal corporation  may,  by  local
    34  law,  ordinance or resolution, determine that it is in the public inter-
    35  est for such municipal corporation to provide electronic  real  property
    36  tax administration. Upon adoption of such local law, ordinance or resol-
    37  ution,  such municipal corporation shall comply with standards set forth
    38  by the commissioner.
    39    [(d)] (c) The standards prescribed by  the  commissioner  pursuant  to
    40  this section relating to communications with taxpayers shall provide for
    41  the  collection  of  electronic  contact  information,  such  as  e-mail
    42  addresses and/or social  network  usernames,  from  taxpayers  who  have
    43  elected  to  receive  electronic  communications  in accordance with the
    44  provisions of this section. Such information shall be exempt from public
    45  disclosure in accordance with section eighty-nine of the public officers
    46  law.
    47    4. When a document has been transmitted electronically  in  accordance
    48  with  the  provisions  of  this section and the standards adopted by the
    49  commissioner hereunder, it shall be deemed  to  satisfy  the  applicable
    50  legal  requirements  to the same extent as if it had been mailed via the
    51  United States postal service.
    52    5. (a) On and after January first, two thousand twenty,  whenever  the
    53  commissioner  is obliged by law to mail a notice of the determination of
    54  a tentative state equalization rate, tentative special franchise assess-
    55  ment, tentative assessment ceiling or other tentative  determination  of
    56  the  commissioner  that is subject to administrative review, the commis-

        S. 1509--C                         23                         A. 2009--C
 
     1  sioner shall be authorized to furnish the required notice by e-mail,  or
     2  by  causing it to be posted on the department's website, or both, at his
     3  or her discretion.  When providing notice of a  tentative  determination
     4  by causing it to be posted on the department's website, the commissioner
     5  also shall e-mail the parties required by law to receive such notice, to
     6  inform  them  that the notice of tentative determination has been posted
     7  on the website. Such notice of  tentative  determination  shall  not  be
     8  deemed  complete unless such emails have been sent.  Notwithstanding any
     9  provision of law to the contrary, the commissioner shall not be required
    10  to furnish such notices by postal mail, except as provided by paragraphs
    11  (d) and (e) of this subdivision.
    12    (b) When providing notice of a tentative determination  by  e-mail  or
    13  posting  pursuant to this subdivision, the commissioner shall specify an
    14  e-mail address to which complaints  regarding  such  tentative  determi-
    15  nation  may  be  sent.  A  complaint that is sent to the commissioner by
    16  e-mail to the specified e-mail address by the date prescribed by law for
    17  the mailing of such complaints shall be deemed valid to the same  extent
    18  as if it had been sent by postal mail.
    19    (c) When a final determination is made in such a matter, notice of the
    20  final  determination  and  any  certificate  relating  thereto  shall be
    21  furnished by e-mail or by a website posting, or both at the  commission-
    22  er's  discretion,  and  need  not  be provided by postal mail, except as
    23  provided by paragraphs (d) and (e) of this subdivision.  When  providing
    24  notice  of  a  final  determination by website posting, the commissioner
    25  also shall e-mail the parties required by law to receive such notice, to
    26  inform them that the notice of final determination has  been  posted  on
    27  the  website.  Such  notice  of  final determination shall not be deemed
    28  complete unless such emails have been sent.
    29    (d) If an assessor has advised the commissioner in writing that he  or
    30  she  prefers  to  receive  the  notices described in this subdivision by
    31  postal mail, the commissioner shall thereafter send such notices to that
    32  assessor by postal mail, and need not send such notices to that assessor
    33  by e-mail. The commissioner shall prescribe a form  that  assessors  may
    34  use to advise the commissioner of their preference for postal mail.
    35    (e)  If  the  commissioner  learns  that  an e-mail address to which a
    36  notice has been sent pursuant to this subdivision is not valid, and  the
    37  commissioner  cannot  find  a  valid  e-mail address for that party, the
    38  commissioner shall resend the notice to the party by postal mail. If the
    39  commissioner does not have a valid e-mail address for the party  at  the
    40  time the notice is initially required to be sent, the commissioner shall
    41  send the notice to that party by postal mail.
    42    (f)  On  or  before  November  thirtieth,  two  thousand nineteen, the
    43  commissioner shall send a notice by postal mail to assessors,  to  chief
    44  executive  officers  of  assessing units, and to owners of special fran-
    45  chise property and railroad property, informing them of  the  provisions
    46  of  this  section.    The notice to be sent to assessors shall include a
    47  copy of the form prescribed pursuant to paragraph (d) of  this  subdivi-
    48  sion.
    49    (g)  As  used  in  this subdivision, the term "postal mail" shall mean
    50  mail that is physically delivered to the addressee by the United  States
    51  postal service.
    52    § 2. This act shall take effect immediately.
 
    53                                  SUBPART E

        S. 1509--C                         24                         A. 2009--C
 
     1    Section  1. Subdivision 4 of section 302 of the real property tax law,
     2  as amended by chapter 348 of the laws of 2007, is  amended  to  read  as
     3  follows:
     4    4.  The  taxable  status of a special franchise shall be determined on
     5  the basis of its value and its ownership as of the first day  of  [July]
     6  January  of  the year preceding the year in which the assessment roll on
     7  which such property is to be assessed is  completed  and  filed  in  the
     8  office  of  the  city  or town clerk, except that taxable status of such
     9  properties shall be determined on the basis of ownership as of the first
    10  day of [July] January of the second year preceding the date required  by
    11  law  for  the  filing  of  the final assessment roll for purposes of all
    12  village assessment rolls.
    13    § 2. Subdivision 2 of section 606 of the real  property  tax  law,  as
    14  amended  by  chapter  743  of the laws of 2005 and as further amended by
    15  subdivision (b) of section 1 of part W of chapter  56  of  the  laws  of
    16  2010, is amended to read as follows:
    17    2. In any assessing unit which has completed a revaluation since nine-
    18  teen  hundred  fifty-three  or  which does not contain property that was
    19  assessed in nineteen hundred fifty-three, the commissioner shall  deter-
    20  mine  the full value of such special franchise as of the [valuation date
    21  of the assessing unit] taxable status date specified by subdivision four
    22  of section three hundred two of this chapter. Such full value  shall  be
    23  determined  by  the  commissioner  for  purposes of sections six hundred
    24  eight, six hundred fourteen and six hundred  sixteen  of  this  article.
    25  These  full  values shall be entered on the assessment roll at the level
    26  of assessment, which shall  be  the  uniform  percentage  of  value,  as
    27  required  by  section five hundred two of this chapter, appearing on the
    28  tentative assessment roll upon which the assessment is entered. Whenever
    29  a final state equalization rate, or, in the case of a special  assessing
    30  unit, a class equalization rate, is established that is different from a
    31  level of assessment applied pursuant to this paragraph, any public offi-
    32  cial  having  custody  of  that assessment roll is hereby authorized and
    33  directed to recompute these assessments  to  reflect  that  equalization
    34  rate,  provided  such  final  rate is established by the commissioner at
    35  least ten days prior to the date for levy of taxes against those assess-
    36  ments.
    37    § 3. This act shall take effect January 1, 2020.
 
    38                                  SUBPART F
 
    39    Section 1. The real property tax  law  is  amended  by  adding  a  new
    40  section 575-a to read as follows:
    41    §  575-a. Electric generating facility annual reports. 1. Every corpo-
    42  ration, company, association, joint stock association,  partnership  and
    43  person,  their  lessees,  trustees  or  receivers appointed by any court
    44  whatsoever, owning, operating or managing any electric generating facil-
    45  ity in the state shall annually file with  the  commissioner,  by  April
    46  thirtieth, a report showing the inventory, revenue, and expenses associ-
    47  ated  therewith for the most recent fiscal year. Such report shall be in
    48  the form and manner prescribed by the commissioner.
    49    2. When used in this section,  "electric  generating  facility"  shall
    50  mean any facility that generates electricity for sale, directly or indi-
    51  rectly,  to  the  public,  including the land upon which the facility is
    52  located, any equipment used in such generation,  and  equipment  leading
    53  from  the facility to the interconnection with the electric transmission
    54  system, but shall not include:

        S. 1509--C                         25                         A. 2009--C
 
     1    (a) any equipment in the electric transmission system; and
     2    (b)  any electric generating equipment owned or operated by a residen-
     3  tial customer of an electric generating  facility,  including  the  land
     4  upon which the equipment is located, when located and used at his or her
     5  residence.
     6    3.  Every  electric  generating  facility  owner, operator, or manager
     7  failing to make the report required by this section, or failing to  make
     8  any  report required by the commissioner pursuant to this section within
     9  the time specified by it, shall forfeit to the people of the  state  the
    10  sum  of  up to ten thousand dollars for every such failure and the addi-
    11  tional sum of up to one thousand dollars for each day that such  failure
    12  continues.
    13    § 2. This act shall take effect January 1, 2020.
    14    § 2. Severability clause. If any clause, sentence, paragraph, subdivi-
    15  sion,  section  or subpart of this act shall be adjudged by any court of
    16  competent jurisdiction to be invalid, such judgment  shall  not  affect,
    17  impair,  or  invalidate  the remainder thereof, but shall be confined in
    18  its operation to the clause, sentence, paragraph,  subdivision,  section
    19  or  subpart  thereof  directly involved in the controversy in which such
    20  judgment shall have been rendered. It  is  hereby  declared  to  be  the
    21  intent  of the legislature that this act would have been enacted even if
    22  such invalid provisions had not been included herein.
    23    § 3. This act shall take effect immediately  provided,  however,  that
    24  the applicable effective date of Subparts A through F of this Part shall
    25  be as specifically set forth in the last section of such Subparts.
 
    26                                   PART K
 
    27    Section  1.  Section  3-d  of  the  general municipal law, as added by
    28  section 2 of part E of chapter 59 of the laws of 2018, is REPEALED.
    29    § 2. This act shall take effect immediately and  shall  be  deemed  to
    30  have been in full force and effect on and after April 12, 2018.
 
    31                                   PART L

    32    Section  1.  The tax law is amended by adding a new section 44 to read
    33  as follows:
    34    § 44. Employer-provided child care credit.  (a)  General.  A  taxpayer
    35  subject to tax under article nine-A, twenty-two, or thirty-three of this
    36  chapter shall be allowed a credit against such tax in an amount equal to
    37  the  portion of the credit that is allowed to the taxpayer under section
    38  45F of the internal revenue code that is attributable to  (i)  qualified
    39  child  care  expenditures  paid  or incurred with respect to a qualified
    40  child care facility with a situs in the state,  and  to  (ii)  qualified
    41  child  care  resource  and  referral  expenditures paid or incurred with
    42  respect to the taxpayer's employees working in  the  state.  The  credit
    43  allowable  under  this subdivision for any taxable year shall not exceed
    44  one hundred fifty thousand dollars. If the entity operating  the  quali-
    45  fied  child  care facility is a partnership or a New York S corporation,
    46  then such cap shall be applied at the entity  level,  so  the  aggregate
    47  credit  allowed  to all the partners or shareholders of such entity in a
    48  taxable year does not exceed one hundred fifty thousand dollars.
    49    (b) Credit recapture. If there is a cessation of operation  or  change
    50  in  ownership,  as  defined  by section 45F of the internal revenue code
    51  relating to a qualified child care facility with a situs in  the  state,
    52  the  taxpayer  shall add back the applicable recapture percentage of the

        S. 1509--C                         26                         A. 2009--C
 
     1  credit allowed under this  section  in  accordance  with  the  recapture
     2  provisions  of  section 45F of the internal revenue code, but the recap-
     3  ture amount shall be limited to the credit allowed under this section.
     4    (c) Reporting requirements. A taxpayer that has claimed a credit under
     5  this  section  shall  notify the commissioner of any cessation of opera-
     6  tion, change in ownership, or agreement to assume recapture liability as
     7  such terms are defined by section 45F of the internal revenue  code,  in
     8  the form and manner prescribed by the commissioner.
     9    (d) Definitions. The terms "qualified child care expenditures", "qual-
    10  ified  child care facility", "qualified child care resource and referral
    11  expenditure", "cessation  of  operation",  "change  of  ownership",  and
    12  "applicable  recapture  percentage"  shall  have the same meanings as in
    13  section 45F of the internal revenue code.
    14    (e) Cross-references. For application of the credit  provided  for  in
    15  this section, see the following provisions of this chapter:
    16    (1) article 9-A: section 210-B, subdivision 53;
    17    (2) article 22: section 606(i), subsections (i) and (jjj);
    18    (3) article 33: section 1511, subdivision (dd).
    19    §  2. Section 210-B of the tax law is amended by adding a new subdivi-
    20  sion 53 to read as follows:
    21    53. Employer-provided child care credit. (a) Allowance  of  credit.  A
    22  taxpayer  shall  be  allowed  a  credit,  to  be computed as provided in
    23  section forty-four of this chapter, against  the  tax  imposed  by  this
    24  article.
    25    (b)  Application  of credit. The credit allowed under this subdivision
    26  for any taxable year may not reduce the tax due for such  year  to  less
    27  than  the  amount  prescribed  in  paragraph  (d)  of subdivision one of
    28  section two hundred ten of this article. However, if the amount  of  the
    29  credit  allowed  under this subdivision for any taxable year reduces the
    30  tax to such amount or if the taxpayer otherwise pays tax  based  on  the
    31  fixed dollar minimum amount, any amount of credit thus not deductible in
    32  such taxable year will be treated as an overpayment of tax to be credit-
    33  ed or refunded in accordance with the provisions of section one thousand
    34  eighty-six  of  this  chapter.    Provided,  however,  the provisions of
    35  subsection (c) of section one  thousand  eighty-eight  of  this  chapter
    36  notwithstanding, no interest shall be paid thereon.
    37    (c)  Credit  recapture.  For provisions requiring recapture of credit,
    38  see section forty-four of this chapter.
    39    § 3. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
    40  of  the  tax  law  is  amended  by adding a new clause (xliv) to read as
    41  follows:
    42  (xliv) Employer-provided child       Amount of credit under subdivision
    43  care credit (jjj)                    fifty-three of section two hundred
    44                                       ten-B
    45    § 4. Section 606 of the tax law is amended by adding a new  subsection
    46  (jjj) to read as follows:
    47    (jjj)  Employer-provided child care credit. (1) Allowance of credit. A
    48  taxpayer shall be allowed a  credit,  to  be  computed  as  provided  in
    49  section  forty-four  of  this  chapter,  against the tax imposed by this
    50  article.
    51    (2) Application of credit. If the amount of the credit  allowed  under
    52  this subsection for any taxable year exceeds the taxpayer's tax for such
    53  year, the excess will be treated as an overpayment of tax to be credited
    54  or  refunded  in  accordance  with the provisions of section six hundred
    55  eighty-six of this article, provided, however, that no interest will  be
    56  paid thereon.

        S. 1509--C                         27                         A. 2009--C
 
     1    (3)  Credit  recapture.  For provisions requiring recapture of credit,
     2  see section forty-four of this chapter.
     3    §  5.  Section 1511 of the tax law is amended by adding a new subdivi-
     4  sion (dd) to read as follows:
     5    (dd) Employer-provided child care credit. (1) Allowance of  credit.  A
     6  taxpayer  shall  be  allowed  a  credit,  to  be computed as provided in
     7  section forty-four of this chapter, against  the  tax  imposed  by  this
     8  article.
     9    (2)  Application  of credit. The credit allowed under this subdivision
    10  shall not reduce the tax due for such year to be less than  the  minimum
    11  fixed  by  paragraph  four of subdivision (a) of section fifteen hundred
    12  two or section fifteen hundred  two-a  of  this  article,  whichever  is
    13  applicable.  However,  if  the  amount  of the credit allowed under this
    14  subdivision for any taxable year reduces  the  taxpayer's  tax  to  such
    15  amount,  any  amount of credit thus not deductible will be treated as an
    16  overpayment of tax to be credited or refunded  in  accordance  with  the
    17  provisions   of   section  one  thousand  eighty-six  of  this  chapter.
    18  Provided, however, the provisions of  subsection  (c)  of  one  thousand
    19  eighty-eight  of this chapter notwithstanding, no interest shall be paid
    20  thereon.
    21    (3) Credit recapture. For provisions requiring  recapture  of  credit,
    22  see section forty-four of this chapter.
    23    § 6. This act shall take effect immediately and apply to taxable years
    24  beginning on or after January 1, 2020.
 
    25                                   PART M
 
    26    Section 1. Paragraph 1 of subsection (b) of section 631 of the tax law
    27  is amended by adding a new subparagraph (D-1) to read as follows:
    28    (D-1) gambling winnings in excess of five thousand dollars from wager-
    29  ing transactions within the state; or
    30    §  2.  Paragraph  2 of subsection (b) of section 671 of the tax law is
    31  amended by adding a new subparagraph (E) to read as follows:
    32    (E) Any gambling winnings from  a  wagering  transaction  within  this
    33  state,  if  the proceeds from the wager are subject to withholding under
    34  section three thousand four hundred two of the internal revenue code.
    35    § 3. This act shall take effect immediately and shall apply to taxable
    36  years beginning on or after January 1, 2019; provided, however that  the
    37  amendments  to  subsection  (b)  of  section  671 of the tax law made by
    38  section two of  this  act  shall  not  affect  the  expiration  of  such
    39  subsection and shall be deemed to expire therewith.
 
    40                                   PART N
 
    41    Section  1.  Subdivision (c) of section 42 of the tax law, as added by
    42  section 1 of part RR of chapter 60 of the laws of 2016,  is  amended  to
    43  read as follows:
    44    (c)  For  purposes  of  this [subdivision] section, the term "eligible
    45  farmer" means a taxpayer whose federal  gross  income  from  farming  as
    46  defined in subsection (n) of section six hundred six of this chapter for
    47  the  taxable year is at least two-thirds of excess federal gross income.
    48  Excess federal gross income means the amount  of  federal  gross  income
    49  from  all  sources  for  the  taxable  year in excess of thirty thousand
    50  dollars. For [the] purposes of this [subdivision] section, payments from
    51  the state's farmland protection program, administered by the  department

        S. 1509--C                         28                         A. 2009--C
 
     1  of  agriculture  and  markets, shall be included as federal gross income
     2  from farming for otherwise eligible farmers.
     3    §  2. Section 42 of the tax law is amended by adding a new subdivision
     4  (d-1) to read as follows:
     5    (d-1) Special rules. If more than fifty percent of such eligible farm-
     6  er's federal gross income from farming is from the sale of wine  from  a
     7  licensed  farm  winery  as  provided for in article six of the alcoholic
     8  beverage control law, or from the sale of cider  from  a  licensed  farm
     9  cidery  as provided for in section fifty-eight-c of the alcoholic bever-
    10  age control law, then an eligible farm employee of such eligible  farmer
    11  shall  be  included  for  purposes  of  calculating the amount of credit
    12  allowed under this section  only  if  such  eligible  farm  employee  is
    13  employed  by  such eligible farmer on qualified agricultural property as
    14  defined in paragraph four of subsection (n) of section six  hundred  six
    15  of this chapter.
    16    § 3. This act shall take effect immediately and shall apply to taxable
    17  years beginning on or after January 1, 2019.
 
    18                                   PART O
 
    19    Section  1.  Section  12  of part N of chapter 61 of the laws of 2005,
    20  amending the tax law relating to certain transactions and related infor-
    21  mation and relating to the voluntary compliance initiative,  as  amended
    22  by  section 1 of part M of chapter 60 of the laws of 2016, is amended to
    23  read as follows:
    24    § 12. This act shall take effect immediately; provided, however,  that
    25  (i)  section  one  of  this act shall apply to all disclosure statements
    26  described in paragraph 1 of subdivision (a) of section  25  of  the  tax
    27  law, as added by section one of this act, that were required to be filed
    28  with  the  internal  revenue service at any time with respect to "listed
    29  transactions" as described in such paragraph 1, and shall apply  to  all
    30  disclosure  statements  described  in  paragraph 1 of subdivision (a) of
    31  section 25 of the tax law, as added by section one  of  this  act,  that
    32  were required to be filed with the internal revenue service with respect
    33  to  "reportable  transactions"  as  described in such paragraph 1, other
    34  than "listed transactions", in which a taxpayer participated during  any
    35  taxable year for which the statute of limitations for assessment has not
    36  expired  as  of  the date this act shall take effect, and shall apply to
    37  returns or statements described in such paragraph 1 required to be filed
    38  by taxpayers (or persons  as  described  in  such  paragraph)  with  the
    39  commissioner  of taxation and finance on or after the sixtieth day after
    40  this act shall have become a law; and
    41    (ii) sections two through four and seven  through  nine  of  this  act
    42  shall apply to any tax liability for which the statute of limitations on
    43  assessment  has  not  expired as of the date this act shall take effect;
    44  and
    45    (iii) provided, further, that  the  provisions  of  this  act,  except
    46  section  five  of  this act, shall expire and be deemed repealed July 1,
    47  [2019] 2024; provided, that, such expiration and repeal shall not affect
    48  any requirement imposed pursuant to this act.
    49    § 2. Subsection (aa) of section 685 of the tax law is REPEALED  and  a
    50  new subsection (aa) is added to read as follows:
    51    (aa)  Tax  preparer  penalty.--  (1)  If a tax return preparer takes a
    52  position on any income tax return  or  credit  claim  form  that  either
    53  understates  the  tax liability or increases the claim for a refund, and
    54  the preparer knew, or reasonably should have known, that  said  position

        S. 1509--C                         29                         A. 2009--C
 
     1  was  not  proper,  and such position was not adequately disclosed on the
     2  return or in a statement attached to the return, such income tax prepar-
     3  er shall pay a penalty of between one hundred and one thousand dollars.
     4    (2) If a tax return preparer takes a position on any income tax return
     5  or  credit  claim  form  that  either  understates  the tax liability or
     6  increases the claim for a refund  and  the  understatement  of  the  tax
     7  liability  or  the  increased  claim for refund is due to the preparer's
     8  reckless or intentional disregard of the law, rules or regulations, such
     9  preparer shall pay a penalty of between five hundred and  five  thousand
    10  dollars.  The  amount  of the penalty payable by any person by reason of
    11  this paragraph shall be reduced by the amount of  the  penalty  paid  by
    12  such person by reason of paragraph one of this subsection.
    13    (3)  For  purposes of this subsection, the term "understatement of tax
    14  liability" means any understatement  of  the  net  amount  payable  with
    15  respect  to  any  tax imposed under this article or any overstatement of
    16  the net amount creditable or refundable with respect to any such tax.
    17    (4) For purposes of this subsection, the term  "tax  return  prepared"
    18  shall  have  the same meaning as defined in paragraph five of subsection
    19  (g) of section six hundred fifty-eight of this article.
    20    (5) This subsection shall not apply if the  penalty  under  subsection
    21  (r)  of  this section is imposed on the tax return preparer with respect
    22  to such understatement.
    23    § 3. Subsection (u) of section 685 of the tax law is amended by adding
    24  three new paragraphs (1), (2), and (6) to read as follows:
    25    (1) Failure to sign return or  claim  for  refund.  If  a  tax  return
    26  preparer  who is required pursuant to paragraph one of subsection (g) of
    27  section six hundred fifty-eight of this article  to  sign  a  return  or
    28  claim  for  refund fails to comply with such requirement with respect to
    29  such return or claim for  refund,  the  tax  return  preparer  shall  be
    30  subject  to a penalty of two hundred fifty dollars for each such failure
    31  to sign, unless it is shown that such failure is due to reasonable cause
    32  and not due to willful neglect. The maximum penalty imposed  under  this
    33  paragraph  on  any  tax  return  preparer  with respect to returns filed
    34  during any calendar year by the tax return preparer must not exceed  ten
    35  thousand  dollars.  Provided, however, that if a tax return preparer has
    36  been penalized under this paragraph for a preceding  calendar  year  and
    37  again  fails to sign his or her name on any return that requires the tax
    38  return preparer's signature during a subsequent calendar year, then  the
    39  penalty  under  this  paragraph  for  each  failure will be five hundred
    40  dollars, and no annual cap will apply. This paragraph shall not apply if
    41  the penalty under paragraph three of subsection (g) of  section  thirty-
    42  two  of  this chapter is imposed on the tax return preparer with respect
    43  to such return or claim for refund.
    44    (2) Failure to furnish identifying number. If a  tax  return  preparer
    45  fails  to  include any identifying number required to be included on any
    46  return or claim for refund pursuant to paragraph two of  subsection  (g)
    47  of  section  six  hundred  fifty-eight  of  this article, the tax return
    48  preparer shall be subject to a penalty of one hundred dollars  for  each
    49  such  failure, unless it is shown that such failure is due to reasonable
    50  cause and not willful neglect.  The maximum penalty imposed  under  this
    51  paragraph  on  any  tax  return  preparer  with respect to returns filed
    52  during any calendar year must  not  exceed  two  thousand  five  hundred
    53  dollars;  provided,  however,  that  if  a  tax return preparer has been
    54  penalized under this paragraph for a preceding calendar year  and  again
    55  fails  to include the identifying number on one or more returns during a
    56  subsequent calendar year, then the penalty under this paragraph for each

        S. 1509--C                         30                         A. 2009--C
 
     1  failure will be two hundred fifty dollars, and no annual cap will apply.
     2  this paragraph shall not apply if the penalty under  paragraph  four  of
     3  subsection  (g)  of section thirty-two of this chapter is imposed on the
     4  tax return preparer with respect to such return or claim for refund.
     5    (6)  For  purposes  of this subsection, the term "tax return preparer"
     6  shall have the same meaning as defined in paragraph five  of  subsection
     7  (g) of section six hundred fifty-eight of this article.
     8    §  4.  This act shall take effect immediately; provided, however, that
     9  the amendments to subsection (u) of section 685 of the tax law  made  by
    10  section three of this act shall apply to tax documents filed or required
    11  to be filed for taxable years beginning on or after January 1, 2019.
 
    12                                   PART P
 
    13    Section  1.  Clauses  (iii), (iv), (v), (vi) and (vii) of subparagraph
    14  (B) of paragraph 1 of subsection (a) of section 601 of the tax  law,  as
    15  added  by  section  1  of  part R of chapter 59 of the laws of 2017, are
    16  amended to read as follows:
    17    (iii) For taxable years beginning in two thousand twenty the following
    18  rates shall apply:
    19  If the New York taxable income is:    The tax is:
    20  Not over $17,150                      4% of the New York taxable income
    21  Over $17,150 but not over $23,600     $686 plus 4.5% of excess over
    22                                        $17,150
    23  Over $23,600 but not over $27,900     $976 plus 5.25% of excess over
    24                                        $23,600
    25  Over $27,900 but not over $43,000     $1,202 plus 5.9% of excess over
    26                                        $27,900
    27  Over $43,000 but not over $161,550    $2,093 plus 6.09% of excess over
    28                                        $43,000
    29  Over $161,550 but not over $323,200   $9,313 plus 6.41% of excess over
    30                                        $161,550
    31  Over $323,200 but not over            $19,674 plus 6.85% of excess
    32  $2,155,350                            $323,200 over
    33  Over $2,155,350                       $145,177 plus 8.82% of excess over
    34                                        $2,155,350
    35    (iv) For taxable  years  beginning  in  two  thousand  twenty-one  the
    36  following rates shall apply:
    37  If the New York taxable income is:    The tax is:
    38  Not over $17,150                      4% of the New York taxable income
    39  Over $17,150 but not over $23,600     $686 plus 4.5% of excess over
    40                                        $17,150
    41  Over $23,600 but not over $27,900     $976 plus 5.25% of excess over
    42                                        $23,600
    43  Over $27,900 but not over $43,000     $1,202 plus 5.9% of excess over
    44                                        $27,900
    45  Over $43,000 but not over $161,550    $2,093 plus 5.97% of excess over
    46                                        $43,000
    47  Over $161,550 but not over $323,200   $9,170 plus 6.33% of excess over
    48                                        $161,550
    49  Over $323,200 but not over            $19,403 plus 6.85% of excess
    50  $2,155,350                            over  $323,200
    51  Over $2,155,350                       $144,905 plus 8.82% of excess over
    52                                        $2,155,350
    53    (v) For taxable years beginning in two thousand twenty-two the follow-
    54  ing rates shall apply:

        S. 1509--C                         31                         A. 2009--C
 
     1  If the New York taxable income is:    The tax is:
     2  Not over $17,150                      4% of the New York taxable income
     3  Over $17,150 but not over $23,600     $686 plus 4.5% of excess over
     4                                        $17,150
     5  Over $23,600 but not over $27,900     $976 plus 5.25% of excess over
     6                                        $23,600
     7  Over $27,900 but not over $161,550    $1,202 plus 5.85% of excess over
     8                                        $27,900
     9  Over $161,550 but not over $323,200   $9,021 plus 6.25% of excess over
    10                                        $161,550
    11  Over $323,200 but not over $2,155,350 $19,124 plus
    12                                        6.85% of excess over $323,200
    13  Over $2,155,350                       $144,626 plus 8.82% of excess over
    14                                        $2,155,350
    15    (vi)  For  taxable  years  beginning  in two thousand twenty-three the
    16  following rates shall apply:
    17  If the New York taxable income is:    The tax is:
    18  Not over $17,150                      4% of the New York taxable income
    19  Over $17,150 but not over $23,600     $686 plus 4.5% of excess over
    20                                        $17,150
    21  Over $23,600 but not over $27,900     $976 plus 5.25% of excess over
    22                                        $23,600
    23  Over $27,900 but not over $161,550    $1,202 plus 5.73% of excess over
    24                                        $27,900
    25  Over $161,550 but not over $323,200   $8,860 plus 6.17% of excess over
    26                                        $161,550
    27  Over $323,200 but not over            $18,834 plus 6.85% of
    28  $2,155,350                            excess over $323,200
    29  Over $2,155,350                       $144,336 plus 8.82% of excess over
    30                                        $2,155,350
    31    (vii) For taxable years beginning  in  two  thousand  twenty-four  the
    32  following rates shall apply:
    33  If the New York taxable income is:    The tax is:
    34  Not over $17,150                      4% of the New York taxable income
    35  Over $17,150 but not over $23,600     $686 plus 4.5% of excess over
    36                                        $17,150
    37  Over $23,600 but not over $27,900     $976 plus 5.25% of excess over
    38                                        $23,600
    39  Over $27,900 but not over $161,550    $1,202 plus 5.61% of excess over
    40                                        $27,900
    41  Over $161,550 but not over $323,200   $8,700 plus 6.09% of excess over
    42                                        $161,550
    43  Over $323,200 but not over            $18,544 plus 6.85% of
    44  $2,155,350                            excess over $323,200
    45  Over $2,155,350                       $144,047 plus 8.82% of excess over
    46                                        $2,155,350
    47    §  2.  Clauses (iii), (iv), (v), (vi) and (vii) of subparagraph (B) of
    48  paragraph 1 of subsection (b) of section 601 of the tax law, as added by
    49  section 2 of part R of chapter 59 of the laws of 2017,  are  amended  to
    50  read as follows:
    51    (iii) For taxable years beginning in two thousand twenty the following
    52  rates shall apply:
    53  If the New York taxable income is:    The tax is:
    54  Not over $12,800                      4% of the New York taxable income
    55  Over $12,800 but not over $17,650     $512 plus 4.5% of excess over $12,800
    56  Over $17,650 but not over $20,900     $730 plus 5.25% of excess over

        S. 1509--C                         32                         A. 2009--C
 
     1                                        $17,650
     2  Over $20,900 but not over $32,200     $901 plus 5.9% of excess over $20,900
     3  Over $32,200 but not over $107,650    $1,568 plus 6.09% of excess over
     4                                        $32,200
     5  Over $107,650 but not over $269,300   $6,162 plus 6.41% of excess over
     6                                        $107,650
     7  Over $269,300 but not over            $16,524 plus 6.85% of
     8  $1,616,450                            excess over $269,300
     9  Over $1,616,450                       $108,804 plus 8.82% of excess over
    10                                        $1,616,450
    11    (iv)  For  taxable  years  beginning  in  two  thousand twenty-one the
    12  following rates shall apply:
    13  If the New York taxable income is:    The tax is:
    14  Not over $12,800                      4% of the New York taxable income
    15  Over $12,800 but not over $17,650     $512 plus 4.5% of excess over
    16                                        $12,800
    17  Over $17,650 but not over $20,900     $730 plus 5.25% of excess over
    18                                        $17,650
    19  Over $20,900 but not over $32,200     $901 plus 5.9% of excess over
    20                                        $20,900
    21  Over $32,200 but not over $107,650    $1,568 plus 5.97% of excess over
    22                                        $32,200
    23  Over $107,650 but not over $269,300   $6,072 plus 6.33% of excess over
    24                                        $107,650
    25  Over $269,300 but not over             $16,304 plus 6.85% of
    26  $1,616,450                            excess over $269,300
    27  Over $1,616,450                       $108,584 plus 8.82% of excess over
    28                                        $1,616,450
    29    (v) For taxable years beginning in two thousand twenty-two the follow-
    30  ing rates shall apply:
    31  If the New York taxable income is:    The tax is:
    32  Not over $12,800                      4% of the New York taxable income
    33  Over $12,800 but not over $17,650     $512 plus 4.5% of excess over
    34                                        $12,800
    35  Over $17,650 but not over $20,900     $730 plus 5.25% of excess over
    36                                        $17,650
    37  Over $20,900 but not over $107,650    $901 plus 5.85% of excess over
    38                                        $20,900
    39  Over $107,650 but not over $269,300   $5,976 plus 6.25% of excess over
    40                                        $107,650
    41  Over $269,300 but not over            $16,079 plus 6.85% of excess
    42  $1,616,450                            over $269,300
    43  Over $1,616,450                       $108,359 plus 8.82% of excess over
    44                                        $1,616,450
    45    (vi) For taxable years beginning  in  two  thousand  twenty-three  the
    46  following rates shall apply:
    47  If the New York taxable income is:    The tax is:
    48  Not over $12,800                      4% of the New York taxable income
    49  Over $12,800 but not over $17,650     $512 plus 4.5% of excess over
    50                                        $12,800
    51  Over $17,650 but not over $20,900     $730 plus 5.25% of excess over
    52                                        $17,650
    53  Over $20,900 but not over $107,650    $901 plus 5.73% of excess over
    54                                        $20,900
    55  Over $107,650 but not over $269,300   $5,872 plus 6.17% of excess over

        S. 1509--C                         33                         A. 2009--C
 
     1                                        $107,650
     2  Over $269,300 but not over            $15,845 plus 6.85% of excess
     3  $1,616,450                            over $269,300
     4  Over $1,616,450                       $108,125 plus 8.82% of excess over
     5                                        $1,616,450
     6    (vii)  For  taxable  years  beginning  in two thousand twenty-four the
     7  following rates shall apply:
     8  If the New York taxable income is:    The tax is:
     9  Not over $12,800                      4% of the New York taxable income
    10  Over $12,800 but not over $17,650     $512 plus 4.5% of excess over
    11                                        $12,800
    12  Over $17,650 but not over $20,900     $730 plus 5.25% of excess over
    13                                        $17,650
    14  Over $20,900 but not over $107,650    $901 plus 5.61% of excess over
    15                                        $20,900
    16  Over $107,650 but not over $269,300   $5,768 plus 6.09% of excess over
    17                                        $107,650
    18  Over $269,300 but not over            $15,612 plus 6.85% of excess
    19  $1,616,450                            over $269,300
    20  Over $1,616,450                       $107,892 plus 8.82% of excess over
    21                                        $1,616,450
    22    § 3. Clauses (iii), (iv), (v), (vi) and (vii) of subparagraph  (B)  of
    23  paragraph 1 of subsection (c) of section 601 of the tax law, as added by
    24  section  3  of  part  R of chapter 59 of the laws of 2017, is amended to
    25  read as follows:
    26    (iii) For taxable years beginning in two thousand twenty the following
    27  rates shall apply:
    28  If the New York taxable income is:    The tax is:
    29  Not over $8,500                       4% of the New York taxable income
    30  Over $8,500 but not over $11,700      $340 plus 4.5% of excess over
    31                                        $8,500
    32  Over $11,700 but not over $13,900     $484 plus 5.25% of excess over
    33                                        $11,700
    34  Over $13,900 but not over $21,400     $600 plus 5.9% of excess over
    35                                        $13,900
    36  Over $21,400 but not over $80,650     $1,042 plus 6.09% of excess over
    37                                        $21,400
    38  Over $80,650 but not over $215,400    $4,650 plus 6.41% of excess over
    39                                        $80,650
    40  Over $215,400 but not over            $13,288 plus 6.85% of excess
    41  $1,077,550                            over $215,400
    42  Over $1,077,550                       $72,345 plus 8.82% of excess over
    43                                        $1,077,550
    44    (iv) For taxable  years  beginning  in  two  thousand  twenty-one  the
    45  following rates shall apply:
    46  If the New York taxable income is:    The tax is:
    47  Not over $8,500                       4% of the New York taxable income
    48  Over $8,500 but not over $11,700      $340 plus 4.5% of excess over
    49                                        $8,500
    50  Over $11,700 but not over $13,900     $484 plus 5.25% of excess over
    51                                        $11,700
    52  Over $13,900 but not over $21,400     $600 plus 5.9% of excess over
    53                                        $13,900
    54  Over $21,400 but not over $80,650     $1,042 plus 5.97% of excess over
    55                                        $21,400
    56  Over $80,650 but not over $215,400    $4,579 plus 6.33% of excess over

        S. 1509--C                         34                         A. 2009--C
 
     1                                        $80,650
     2  Over $215,400 but not over            $13,109 plus 6.85% of excess
     3  $1,077,550                            over $215,400
     4  Over $1,077,550                       $72,166 plus 8.82% of excess over
     5                                        $1,077,550
     6    (v) For taxable years beginning in two thousand twenty-two the follow-
     7  ing rates shall apply:
     8  If the New York taxable income is:    The tax is:
     9  Not over $8,500                       4% of the New York taxable income
    10  Over $8,500 but not over $11,700      $340 plus 4.5% of excess over
    11                                        $8,500
    12  Over $11,700 but not over $13,900     $484 plus 5.25% of excess over
    13                                        $11,700
    14  Over $13,900 but not over $80,650     $600 plus 5.85% of excess over
    15                                        $13,900
    16  Over $80,650 but not over $215,400    $4,504 plus 6.25% of excess over
    17                                        $80,650
    18  Over $215,400 but not over            $12,926 plus 6.85% of excess
    19  $1,077,550                            over $215,400
    20  Over $1,077,550                       $71,984 plus 8.82% of excess over
    21                                        $1,077,550
    22    (vi)  For  taxable  years  beginning  in two thousand twenty-three the
    23  following rates shall apply:
    24  If the New York taxable income is:    The tax is:
    25  Not over $8,500                       4% of the New York taxable income
    26  Over $8,500 but not over $11,700      $340 plus 4.5% of excess over
    27                                        $8,500
    28  Over $11,700 but not over $13,900     $484 plus 5.25% of excess over
    29                                        $11,700
    30  Over $13,900 but not over $80,650     $600 plus 5.73% of excess over
    31                                        $13,900
    32  Over $80,650 but not over $215,400    $4,424 plus 6.17% of excess over
    33                                        $80,650
    34  Over $215,400 but not over            $12,738 plus 6.85% of excess
    35  $1,077,550                            over $215,400
    36  Over $1,077,550                       $71,796 plus 8.82% of excess over
    37                                        $1,077,550
    38    (vii) For taxable years beginning  in  two  thousand  twenty-four  the
    39  following rates shall apply:
    40  If the New York taxable income is:    The tax is:
    41  Not over $8,500                       4% of the New York taxable income
    42  Over $8,500 but not over $11,700      $340 plus 4.5% of excess over
    43                                        $8,500
    44  Over $11,700 but not over $13,900     $484 plus 5.25% of excess over
    45                                        $11,700
    46  Over $13,900 but not over $80,650     $600 plus 5.61% of excess over
    47                                        $13,900
    48  Over $80,650 but not over $215,400    $4,344 plus 6.09% of excess over
    49                                        $80,650
    50  Over $215,400 but not over            $12,550 plus 6.85% of excess
    51  $1,077,550                            over $215,400
    52  Over $1,077,550                       $71,608 plus 8.82% of excess over
    53                                        $1,077,550
    54    §  4.  Subparagraph  (D) of paragraph 1 of subsection (d-1) of section
    55  601 of the tax law, as amended by section 4 of part R of chapter  59  of
    56  the laws of 2017, is amended to read as follows:

        S. 1509--C                         35                         A. 2009--C
 
     1    (D)  The tax table benefit is the difference between (i) the amount of
     2  taxable income set forth in the tax table in paragraph one of subsection
     3  (a) of this section not subject to the 8.82 percent rate of tax for  the
     4  taxable year multiplied by such rate and (ii) the dollar denominated tax
     5  for  such amount of taxable income set forth in the tax table applicable
     6  to the taxable year in paragraph one of subsection (a) of  this  section
     7  less the sum of the tax table benefits in subparagraphs (A), (B) and (C)
     8  of  this  paragraph.  The  fraction for this subparagraph is computed as
     9  follows: the numerator is the lesser of fifty thousand  dollars  or  the
    10  excess  of  New York adjusted gross income for the taxable year over two
    11  million dollars and the denominator  is  fifty  thousand  dollars.  This
    12  subparagraph  shall  apply  only  to taxable years beginning on or after
    13  January first, two thousand twelve and before January first,  two  thou-
    14  sand [twenty] twenty-five.
    15    §  5.  Subparagraph  (C) of paragraph 2 of subsection (d-1) of section
    16  601 of the tax law, as amended by section 5 of part R of chapter  59  of
    17  the laws of 2017, is amended to read as follows:
    18    (C)  The tax table benefit is the difference between (i) the amount of
    19  taxable income set forth in the tax table in paragraph one of subsection
    20  (b) of this section not subject to the 8.82 percent rate of tax for  the
    21  taxable year multiplied by such rate and (ii) the dollar denominated tax
    22  for  such amount of taxable income set forth in the tax table applicable
    23  to the taxable year in paragraph one of subsection (b) of  this  section
    24  less  the  sum of the tax table benefits in subparagraphs (A) and (B) of
    25  this paragraph. The  fraction  for  this  subparagraph  is  computed  as
    26  follows:  the  numerator  is the lesser of fifty thousand dollars or the
    27  excess of New York adjusted gross income for the taxable year  over  one
    28  million five hundred thousand dollars and the denominator is fifty thou-
    29  sand dollars. This subparagraph shall apply only to taxable years begin-
    30  ning  on  or after January first, two thousand twelve and before January
    31  first, two thousand [twenty] twenty-five.
    32    § 6. Subparagraph (C) of paragraph 3 of subsection  (d-1)  of  section
    33  601  of  the tax law, as amended by section 6 of part R of chapter 59 of
    34  the laws of 2017, is amended to read as follows:
    35    (C) The tax table benefit is the difference between (i) the amount  of
    36  taxable income set forth in the tax table in paragraph one of subsection
    37  (c)  of this section not subject to the 8.82 percent rate of tax for the
    38  taxable year multiplied by such rate and (ii) the dollar denominated tax
    39  for such amount of taxable income set forth in the tax table  applicable
    40  to  the  taxable year in paragraph one of subsection (c) of this section
    41  less the sum of the tax table benefits in subparagraphs (A) and  (B)  of
    42  this  paragraph.  The  fraction  for  this  subparagraph  is computed as
    43  follows: the numerator is the lesser of fifty thousand  dollars  or  the
    44  excess  of  New York adjusted gross income for the taxable year over one
    45  million dollars and the denominator  is  fifty  thousand  dollars.  This
    46  subparagraph  shall  apply  only  to taxable years beginning on or after
    47  January first, two thousand twelve and before January first,  two  thou-
    48  sand [twenty] twenty-five.
    49    § 7. This act shall take effect immediately.
 
    50                                   PART Q
 
    51    Section 1. Subsection (g) of section 615 of the tax law, as amended by
    52  section  1  of  part  S of chapter 59 of the laws of 2017, is amended to
    53  read as follows:

        S. 1509--C                         36                         A. 2009--C
 
     1    (g) Notwithstanding subsection (a) of this section, the New York item-
     2  ized deduction for charitable contributions shall be the amount  allowed
     3  under section one hundred seventy of the internal revenue code, as modi-
     4  fied  by paragraph nine of subsection (c) of this section and as limited
     5  by  this  subsection.  (1)  With respect to an individual whose New York
     6  adjusted gross income is over one million dollars and no more  than  ten
     7  million  dollars,  the  New  York  itemized deduction shall be an amount
     8  equal to fifty percent of any charitable contribution deduction  allowed
     9  under section one hundred seventy of the internal revenue code for taxa-
    10  ble  years  beginning  after  two  thousand nine and before two thousand
    11  [twenty] twenty-five. With respect  to  an  individual  whose  New  York
    12  adjusted gross income is over one million dollars, the New York itemized
    13  deduction  shall  be  an amount equal to fifty percent of any charitable
    14  contribution deduction allowed under section one hundred seventy of  the
    15  internal  revenue  code for taxable years beginning in two thousand nine
    16  or after two thousand [nineteen] twenty-four.
    17    (2) With respect to an individual whose New York adjusted gross income
    18  is over ten million dollars, the New York itemized deduction shall be an
    19  amount equal to  twenty-five  percent  of  any  charitable  contribution
    20  deduction  allowed  under  section  one  hundred seventy of the internal
    21  revenue code for taxable years beginning after  two  thousand  nine  and
    22  ending before two thousand [twenty] twenty-five.
    23    §  2. Subdivision (g) of section 11-1715 of the administrative code of
    24  the city of New York, as amended by section 2 of part S of chapter 59 of
    25  the laws of 2017, is amended to read as follows:
    26    (g) Notwithstanding subdivision (a) of this section, the city itemized
    27  deduction for charitable contributions shall be the amount allowed under
    28  section one hundred seventy of the internal revenue code, as limited  by
    29  this  subdivision.  (1)  With  respect  to  an individual whose New York
    30  adjusted gross income is over one million dollars but no more  than  ten
    31  million  dollars,  the  New  York  itemized deduction shall be an amount
    32  equal to fifty percent of any charitable contribution deduction  allowed
    33  under section one hundred seventy of the internal revenue code for taxa-
    34  ble  years  beginning  after  two  thousand nine and before two thousand
    35  [twenty] twenty-five. With respect  to  an  individual  whose  New  York
    36  adjusted gross income is over one million dollars, the New York itemized
    37  deduction  shall  be  an amount equal to fifty percent of any charitable
    38  contribution deduction allowed under section one hundred seventy of  the
    39  internal  revenue  code for taxable years beginning in two thousand nine
    40  or after two thousand [nineteen] twenty-four.
    41    (2) With respect to an individual whose New York adjusted gross income
    42  is over ten million dollars, the New York itemized deduction shall be an
    43  amount equal to  twenty-five  percent  of  any  charitable  contribution
    44  deduction  allowed  under  section  one  hundred seventy of the internal
    45  revenue code for taxable years beginning after  two  thousand  nine  and
    46  ending before two thousand [twenty] twenty-five.
    47    § 3. This act shall take effect immediately and shall apply to taxable
    48  years beginning on or after January 1, 2018.
 
    49                                   PART R
 
    50    Section 1. Paragraph (a) of subdivision 25 of section 210-B of the tax
    51  law,  as  amended by chapter 315 of the laws of 2017, is amended to read
    52  as follows:
    53    (a) General. A taxpayer shall be allowed  a  credit  against  the  tax
    54  imposed  by  this  article.  Such  credit, to be computed as hereinafter

        S. 1509--C                         37                         A. 2009--C
 
     1  provided, shall be allowed for bioheating fuel, used for  space  heating
     2  or  hot  water  production  for  residential  purposes within this state
     3  purchased before January first, two thousand [twenty] twenty-three. Such
     4  credit  shall be $0.01 per percent of biodiesel per gallon of bioheating
     5  fuel, not to exceed twenty cents per gallon, purchased by such taxpayer.
     6  Provided, however, that on or after January first, two  thousand  seven-
     7  teen,  this  credit shall not apply to bioheating fuel that is less than
     8  six percent biodiesel per gallon of bioheating fuel.
     9    § 2. Paragraph 1 of subdivision (mm) of section 606 of the tax law, as
    10  amended by chapter 315 of the laws  of  2017,  is  amended  to  read  as
    11  follows:
    12    (1)  A  taxpayer  shall be allowed a credit against the tax imposed by
    13  this article. Such credit, to be computed as hereinafter provided, shall
    14  be allowed for bioheating fuel, used for  space  heating  or  hot  water
    15  production  for  residential purposes within this state and purchased on
    16  or after July first, two thousand six and before July first,  two  thou-
    17  sand  seven and on or after January first, two thousand eight and before
    18  January first, two thousand [twenty] twenty-three. Such credit shall  be
    19  $0.01  per  percent  of  biodiesel per gallon of bioheating fuel, not to
    20  exceed twenty cents per gallon, purchased by  such  taxpayer.  Provided,
    21  however,  that  on  or after January first, two thousand seventeen, this
    22  credit shall not apply to bioheating fuel that is less than six  percent
    23  biodiesel per gallon of bioheating fuel.
    24    § 3. This act shall take effect immediately.
 
    25                                   PART S
 
    26    Section  1.  Subdivision  (e) of section 23 of part U of chapter 61 of
    27  the laws of 2011, as amended by section 5 of part G of chapter 60 of the
    28  laws of 2016, is amended to read as follows:
    29    (e) sections twenty-one and twenty-one-a of this act shall expire  and
    30  be deemed repealed December 31, [2019] 2024.
    31    § 2. This act shall take effect immediately.
 
    32                                   PART T
 
    33    Section 1. Subdivision 3 of section 77 of the cooperative corporations
    34  law,  as  amended by chapter 429 of the laws of 1992, is amended to read
    35  as follows:
    36    3. Such annual fee shall  be  paid  for  each  calendar  year  on  the
    37  fifteenth  day  of March next succeeding the close of such calendar year
    38  but shall not be payable  after  January  first,  two  thousand  twenty;
    39  provided,  however,  that cooperative corporations described in subdivi-
    40  sions one or two of this section shall continue to not be subject to the
    41  franchise, license, and corporation taxes referenced  in  such  subdivi-
    42  sions  or, in the case of cooperative cooperations described in subdivi-
    43  sion two of this section, the  tax  imposed  under  section  one-hundred
    44  eighty-six-a of the tax law.
    45    §  2.  Section 66 of the rural electric cooperative law, as amended by
    46  chapter 888 of the laws of 1983, is amended to read as follows:
    47    § 66. License fee in lieu of all  franchise,  excise,  income,  corpo-
    48  ration  and  sales  and  compensating  use  taxes.  Each cooperative and
    49  foreign corporation doing business in this state pursuant to this  chap-
    50  ter shall pay annually, on or before the first day of July, to the state
    51  tax commission, a fee of ten dollars, but shall be exempt from all other
    52  franchise,  excise,  income,  corporation and sales and compensating use

        S. 1509--C                         38                         A. 2009--C
 
     1  taxes whatsoever. The exemption from  the  sales  and  compensating  use
     2  taxes  provided  by  this  section  shall not apply to the taxes imposed
     3  pursuant to section eleven hundred seven or eleven hundred eight of  the
     4  tax  law.  Nothing  contained  in this section shall be deemed to exempt
     5  such corporations from collecting and paying over sales and compensating
     6  use taxes on retail sales of tangible  personal  property  and  services
     7  made  by  such  corporations  to  purchasers  required to pay such taxes
     8  imposed pursuant to article twenty-eight or authorized pursuant  to  the
     9  authority  of  article twenty-nine of the tax law. Such annual fee shall
    10  not be payable after January first, two thousand twenty.
    11    § 3. This act shall take effect immediately.
 
    12                                   PART U
 
    13    Section 1. Paragraph (e) of subdivision 26 of section 210-B of the tax
    14  law, as amended by section 2 of part RR of chapter 59  of  the  laws  of
    15  2018, is amended to read as follows:
    16    (e)  [To]  Except  in  the  case of a qualified rehabilitation project
    17  undertaken within a state park, state historic site, or other land owned
    18  by the state, that is under the jurisdiction of  the  office  of  parks,
    19  recreation  and  historic  preservation,  to  be eligible for the credit
    20  allowable under this subdivision, the rehabilitation project shall be in
    21  whole or in part located within a census tract which  is  identified  as
    22  being  at or below one hundred percent of the state median family income
    23  as calculated as of April first of each year using the most recent  five
    24  year estimate from the American community survey published by the United
    25  States Census bureau.  If there is a change in the most recent five year
    26  estimate,  a  census  tract  that  qualified  for eligibility under this
    27  program before information about the change  was  released  will  remain
    28  eligible  for  a  credit  under  this  subdivision for an additional two
    29  calendar years.
    30    § 2. Paragraph 5 of subsection (oo) of section 606 of the tax law,  as
    31  amended  by  section  1 of part RR of chapter 59 of the laws of 2018, is
    32  amended to read as follows:
    33    (5) [To] Except in the case  of  a  qualified  rehabilitation  project
    34  undertaken within a state park, state historic site, or other land owned
    35  by  the  state,  that  is under the jurisdiction of the office of parks,
    36  recreation and historic preservation, to  be  eligible  for  the  credit
    37  allowable  under  this subsection the rehabilitation project shall be in
    38  whole or in part located within a census tract which  is  identified  as
    39  being  at or below one hundred percent of the state median family income
    40  as calculated as of April first of each year using the most recent  five
    41  year estimate from the American community survey published by the United
    42  States Census bureau.  If there is a change in the most recent five year
    43  estimate,  a  census  tract  that  qualified  for eligibility under this
    44  program before information about the change  was  released  will  remain
    45  eligible for a credit under this subsection for an additional two calen-
    46  dar years.
    47    § 3. Paragraph 5 of subdivision (y) of section 1511 of the tax law, as
    48  amended  by  section  3 of part RR of chapter 59 of the laws of 2018, is
    49  amended to read as follows:
    50    (5) [To] Except in the case  of  a  qualified  rehabilitation  project
    51  undertaken within a state park, state historic site, or other land owned
    52  by  the  state,  that  is under the jurisdiction of the office of parks,
    53  recreation and historic preservation, to  be  eligible  for  the  credit
    54  allowable under this subdivision, the rehabilitation project shall be in

        S. 1509--C                         39                         A. 2009--C
 
     1  whole  or  in  part located within a census tract which is identified as
     2  being at or below one hundred percent of the state median family  income
     3  as  calculated as of April first of each year using the most recent five
     4  year estimate from the American community survey published by the United
     5  States Census bureau.  If there is a change in the most recent five year
     6  estimate,  a  census  tract  that  qualified  for eligibility under this
     7  program before information about the change  was  released  will  remain
     8  eligible  for  a  credit  under  this  subdivision for an additional two
     9  calendar years.
    10    § 3-a. Clause (iv) of subparagraph (A) of paragraph  5  of  subsection
    11  (pp)  of  section  606  of the tax law, as amended by chapter 239 of the
    12  laws of 2009, is amended to read as follows:
    13    (iv) (1) which is in whole or in part a targeted area residence within
    14  the meaning of section 143(j) of the internal revenue code;  or  (2)  is
    15  located  within  a census tract which is identified as being at or below
    16  one hundred percent of the state median family income in the most recent
    17  federal census; or (3) which is located in a city with a  population  of
    18  less  than one million with a poverty rate greater than fifteen percent,
    19  rounded to the nearest whole number, in the most recent five year  esti-
    20  mate  from  the American community survey published by the United States
    21  census bureau.
    22    § 4.  This  act  shall  take  effect  immediately;  provided  however,
    23  sections  one,  two  and  three of this act shall apply to taxable years
    24  beginning on and after January 1, 2020 and section three-a of  this  act
    25  shall apply to taxable years beginning on and after January 1, 2019.
 
    26                                   PART V

    27    Section  1.  Subdivision (jj) of section 1115 of the tax law, as added
    28  by section 1 of part UU of chapter 59 of the laws of 2015, is amended to
    29  read as follows:
    30    (jj) Tangible personal property or services  otherwise  taxable  under
    31  this  article sold to a related person shall not be subject to the taxes
    32  imposed by section eleven hundred five of this article or the compensat-
    33  ing use tax imposed under section eleven hundred  ten  of  this  article
    34  where the purchaser can show that the following conditions have been met
    35  to  the  extent they are applicable: (1)(i) the vendor and the purchaser
    36  are referenced as either a "covered company"  as  described  in  section
    37  243.2(f)  or a "material entity" as described in section 243.2(l) of the
    38  Code of Federal Regulations in a resolution plan that has been submitted
    39  to an agency of the United States for the purpose of satisfying subpara-
    40  graph 1 of paragraph (d) of section one hundred sixty-five of the  Dodd-
    41  Frank  Wall Street Reform and Consumer Protection Act (the "Act") or any
    42  successor law, or (ii) the vendor and the purchaser are  separate  legal
    43  entities  pursuant  to a divestiture directed pursuant to subparagraph 5
    44  of paragraph (d) of section one hundred sixty-five of such  act  or  any
    45  successor law; (2) the sale would not have occurred between such related
    46  entities were it not for such resolution plan or divestiture; and (3) in
    47  acquiring  such  property  or  services,  the  vendor  did  not claim an
    48  exemption from the tax imposed by this state or another state  based  on
    49  the  vendor's  intent  to  resell such services or property. A person is
    50  related to another person for purposes of this subdivision if the person
    51  bears a relationship to such person described  in  section  two  hundred
    52  sixty-seven of the internal revenue code. The exemption provided by this
    53  subdivision  shall  not  apply to sales made, services rendered, or uses
    54  occurring after June  thirtieth,  two  thousand  [nineteen]  twenty-one,

        S. 1509--C                         40                         A. 2009--C
 
     1  except  with respect to sales made, services rendered, or uses occurring
     2  pursuant to binding contracts entered into on or before such  date;  but
     3  in no case shall such exemption apply after June thirtieth, two thousand
     4  twenty-four.
     5    § 2. This act shall take effect immediately.
 
     6                                   PART W
 
     7    Section  1.  The mental hygiene law is amended by adding a new section
     8  32.38 to read as follows:
     9  § 32.38 The recovery tax credit program.
    10    (a) Authorization. The commissioner is authorized to and shall  estab-
    11  lish  and  administer  the  recovery  tax  credit program to provide tax
    12  incentives to certified employers for employing eligible individuals  in
    13  recovery  from a substance use disorder in part-time and full-time posi-
    14  tions in the state. The commissioner is authorized to allocate up to two
    15  million dollars of tax credits annually  for  the  recovery  tax  credit
    16  program beginning in the year two thousand twenty.
    17    (b)  Definitions.  1.  The term "certified employer" means an employer
    18  that has received a certificate of  tax  credit  from  the  commissioner
    19  after the commissioner has determined that the employer:
    20    (i)  provides  a  recovery  supportive environment for their employees
    21  evidenced by a formal working relationship  with  a  local  recovery  or
    22  treatment  provider  certified  by  the  office  to  provide support for
    23  employers including any necessary assistance in the  hiring  process  of
    24  eligible  individuals  in  recovery  from  a  substance use disorder and
    25  training for employers or supervisors; and
    26    (ii) fulfills the eligibility criteria set forth in this  section  and
    27  by  the  commissioner  to participate in the recovery tax credit program
    28  established in this section.
    29    2. The term "eligible individual" means an individual with a substance
    30  use disorder as that term is defined in section 1.03 of this chapter who
    31  is in a state of wellness where there is an abatement of signs and symp-
    32  toms that characterize active addiction  and  has  demonstrated  to  the
    33  qualified employer's satisfaction, pursuant to guidelines established by
    34  the  office,  that  he  or she has completed a course of treatment or is
    35  currently in receipt of treatment for such substance use  disorder.    A
    36  relapse in an individual's state of wellness shall not make the individ-
    37  ual  ineligible, so long as such individual shows a continued commitment
    38  to recovery that aligns with an individual's  relapse  prevention  plan,
    39  discharge plan, and/or recovery plan.
    40    (c) Application and approval process. 1. To participate in the program
    41  established  by  this section, an employer must, in a form prescribed by
    42  the commissioner, apply annually to the office by January  fifteenth  to
    43  claim credit based on eligible individuals employed during the preceding
    44  calendar year. As part of such application, an employer must:
    45    (i) Agree to allow the department of taxation and finance to share its
    46  tax  information  with  the  office  of  alcoholism  and substance abuse
    47  services. However, any information  shared  because  of  this  agreement
    48  shall  not  be  available  for  disclosure or inspection under the state
    49  freedom of information law.
    50    (ii) Allow the office of alcoholism and substance abuse  services  and
    51  its agents access to limited and specific information necessary to moni-
    52  tor  compliance with program eligibility requirements.  Such information
    53  shall be confidential and only used  for  the  stated  purpose  of  this
    54  section.

        S. 1509--C                         41                         A. 2009--C
 
     1    (iii)  Demonstrate that the employer has satisfied program eligibility
     2  requirements and provided all the information necessary,  including  the
     3  number  of hours worked by any eligible individual, for the commissioner
     4  to compute an actual amount of credit allowed.
     5    2.  (i) After reviewing the application and finding it sufficient, the
     6  commissioner shall issue a certificate of tax credit  by  March  thirty-
     7  first.  Such  certificate shall include, but not be limited to, the name
     8  and employer identification number of the certified employer, the amount
     9  of credit that the certified employer may claim, and any other  informa-
    10  tion the commissioner of taxation and finance determines is necessary.
    11    (ii)  In determining the amount of credit that any employer may claim,
    12  the commissioner shall review all claims submitted for credit by employ-
    13  ers and, to the extent  that  the  total  amount  claimed  by  employers
    14  exceeds  the  amount  allocated  for  the program in that calendar year,
    15  shall issue credits on a pro-rata basis corresponding to each claimant's
    16  share of the total claimed amount.
    17    (d) Eligibility. A certified employer shall be entitled to a tax cred-
    18  it equal to the product of one dollar and the number of hours worked  by
    19  each  eligible  individual  during  such eligible individual's period of
    20  employment.  The credit shall not be allowed unless the  eligible  indi-
    21  vidual  has  worked in state for a minimum of five hundred hours for the
    22  certified employer, and the credit cannot exceed  two  thousand  dollars
    23  per eligible individual employed by the certified employer in the state.
    24  The  certified  employer  may  claim a credit for each eligible employee
    25  starting on the day the employee is hired and ends on  December  thirty-
    26  first of the immediately succeeding calendar year or the last day of the
    27  employee's  employment by the certified employer, whichever comes first.
    28  If an employee has worked in excess of five hundred  hours  between  the
    29  date  of  hiring and December thirty-first of that year, an employer can
    30  elect to compute and claim a credit for such employee in that year based
    31  on the hours worked by December thirty-first. Alternatively, the employ-
    32  er may elect to include such individual in the computation of the credit
    33  in the year immediately succeeding the year in which  the  employee  was
    34  hired.  In  such  case, the credit shall be computed on the basis of all
    35  hours worked by such eligible individual from the date of  hire  to  the
    36  earlier  of  the  last day of employment or December thirty-first of the
    37  succeeding year. However, in no event may an  employee  generate  credit
    38  for  hours worked in excess of two thousand hours. An employer may claim
    39  credit only once with respect to any eligible  individual  and  may  not
    40  aggregate  hours of two or more employees to reach the minimum number of
    41  hours.
    42    (e) Duties  of  the  commissioner.  The  commissioner  shall  annually
    43  provide  to  the  commissioner of the department of taxation and finance
    44  information about the program including, but not limited to, the  number
    45  of certified employers then participating in the program, unique identi-
    46  fying  information  for  each certified employer, the number of eligible
    47  individuals employed by  each  certified  employer,  unique  identifying
    48  information  for  each  eligible  individual  employed  by the certified
    49  employers, the number of hours worked by such eligible individuals,  the
    50  total dollar amount of claims for credit, and the dollar amount of cred-
    51  it granted to each certified employer.
    52    (f)  Certified  employer's  taxable  year. If the certified employer's
    53  taxable year is a calendar year, the employer shall be entitled to claim
    54  the credit as shown on the certificate of tax  credit  on  the  calendar
    55  year  return  for which the certificate of tax credit was issued. If the
    56  certified employer's taxable year is a fiscal year, the  employer  shall

        S. 1509--C                         42                         A. 2009--C
 
     1  be entitled to claim the credit as shown on the certificate of tax cred-
     2  it  on  the return for the fiscal year that includes the last day of the
     3  calendar year covered by the certificate of tax credit.
     4    (g)  Cross  references.  For application of the credit provided for in
     5  this section, see the following provisions of the tax law:
     6    1. Article 9-A: Section 210-B, subdivision 53.
     7    2. Article 22: Section 606, subsection (jjj).
     8    3. Article 33: Section 1511, subdivision (dd).
     9    § 2. Section 210-B of the tax law is amended by adding a new  subdivi-
    10  sion 53 to read as follows:
    11    53. Recovery tax credit. (a) Allowance of credit. A taxpayer that is a
    12  certified  employer  pursuant to section 32.38 of the mental hygiene law
    13  that has received a certificate of tax credit from the  commissioner  of
    14  the office of alcoholism and substance abuse services shall be allowed a
    15  credit against the tax imposed by this article equal to the amount shown
    16  on  such  certificate  of  tax credit. A taxpayer that is a partner in a
    17  partnership or member of a  limited  liability  company  that  has  been
    18  certified  by the commissioner of the office of alcoholism and substance
    19  abuse services as a qualified employer pursuant to section 32.38 of  the
    20  mental  hygiene  law  shall  be allowed its pro rata share of the credit
    21  earned by the partnership or limited liability company.
    22    (b) Application of credit. The credit allowed under  this  subdivision
    23  for  any  taxable  year may not reduce the tax due for that year to less
    24  than the amount prescribed  in  paragraph  (d)  of  subdivision  one  of
    25  section  two  hundred ten of this article. However, if the amount of the
    26  credit allowed under this subdivision for any taxable year  reduces  the
    27  tax  to  that  amount or if the taxpayer otherwise pays tax based on the
    28  fixed dollar minimum amount, any amount of credit not deductible in that
    29  taxable year will be treated as an overpayment of tax to be credited  or
    30  refunded  in  accordance  with  the  provisions  of section one thousand
    31  eighty-six of this chapter. Provided, however, no interest will be  paid
    32  thereon.
    33    (c)  Tax  return requirement. The taxpayer shall be required to attach
    34  to its tax return, in the form prescribed by the commissioner, proof  of
    35  receipt  of  its certificate of tax credit issued by the commissioner of
    36  the office of  alcoholism  and  substance  abuse  services  pursuant  to
    37  section 32.38 of the mental hygiene law.
    38    § 3. Subparagraph (B) of paragraph 1 of subdivision (i) of section 606
    39  of  the  tax  law  is  amended  by adding a new clause (xliv) to read as
    40  follows:
 
    41  (xliv) Recovery tax credit under     Amount of credit under
    42  subsection (jjj)                     subdivision fifty-three of
    43                                       section two hundred ten-B
 
    44    § 4. Section 606 of the tax law is amended by adding a new  subsection
    45  (jjj) to read as follows:
    46    (jjj) Recovery tax credit. (1) Allowance of credit. A taxpayer that is
    47  a qualified employer pursuant to section 32.38 of the mental hygiene law
    48  that  has  received a certificate of tax credit from the commissioner of
    49  the office of alcoholism and substance abuse services shall be allowed a
    50  credit against the tax imposed by this article equal to the amount shown
    51  on such certificate of tax credit. A taxpayer that is  a  partner  in  a
    52  partnership,  member of a limited liability company or shareholder in an
    53  S corporation that has been certified by the commissioner of the  office
    54  of  alcoholism  and  substance  abuse  services  as a qualified employer

        S. 1509--C                         43                         A. 2009--C
 
     1  pursuant to section 32.38 of the mental hygiene law shall be allowed its
     2  pro rata share of the credit earned by the partnership, limited  liabil-
     3  ity company or S corporation.
     4    (2)  Overpayment.  If  the  amount  of  the  credit allowed under this
     5  subsection for any taxable year exceeds the taxpayer's tax for the taxa-
     6  ble year, the excess shall be treated as an overpayment  of  tax  to  be
     7  credited  or  refunded  in accordance with the provisions of section six
     8  hundred eighty-six of this article, provided, however, no interest  will
     9  be paid thereon.
    10    (3)  Tax  return requirement. The taxpayer shall be required to attach
    11  to its tax return, in the form prescribed by the commissioner, proof  of
    12  receipt  of  its certificate of tax credit issued by the commissioner of
    13  the office of  alcoholism  and  substance  abuse  services  pursuant  to
    14  section 32.38 of the mental hygiene law.
    15    §  5.  Section 1511 of the tax law is amended by adding a new subdivi-
    16  sion (dd) to read as follows:
    17    (dd) Recovery tax credit. (1) Allowance of credit. A taxpayer that  is
    18  a qualified employer pursuant to section 32.38 of the mental hygiene law
    19  that  has  received a certificate of tax credit from the commissioner of
    20  the office of alcoholism and substance abuse services shall be allowed a
    21  credit against the tax imposed by this article equal to the amount shown
    22  on such certificate of tax credit. A taxpayer that is  a  partner  in  a
    23  partnership  or  member  of  a  limited  liability company that has been
    24  certified by the commissioner of the office of alcoholism and  substance
    25  abuse  services as a qualified employer pursuant to section 32.38 of the
    26  mental hygiene law shall be allowed its pro rata  share  of  the  credit
    27  earned by the partnership or limited liability company.
    28    (2)  Application  of credit. The credit allowed under this subdivision
    29  for any taxable year shall not reduce the tax due for such year to  less
    30  than  the  minimum  tax  fixed  by  paragraph four of subdivision (a) of
    31  section fifteen hundred two  of  this  article  or  by  section  fifteen
    32  hundred  two-a of this article, whichever is applicable. However, if the
    33  amount of credit allowed under this subdivision  for  any  taxable  year
    34  reduces  the  tax  to  such  amount,  then any amount of credit thus not
    35  deductible in such taxable year shall be treated as  an  overpayment  of
    36  tax  to  be  credited  or  refunded in accordance with the provisions of
    37  section one thousand eighty-six of this chapter. Provided, however,  the
    38  provisions  of  subsection  (c)  of section one thousand eighty-eight of
    39  this chapter notwithstanding, no interest shall be paid thereon.
    40    (3) Tax return requirement. The taxpayer shall be required  to  attach
    41  to  its  tax return in the form prescribed by the commissioner, proof of
    42  receipt of its certificate of tax credit issued by the  commissioner  of
    43  the  office  of  alcoholism  and  substance  abuse  services pursuant to
    44  section 32.38 of the mental hygiene law.
    45    § 6. This act shall take effect immediately and shall apply to taxable
    46  years beginning on and after January 1, 2020 and shall  apply  to  those
    47  eligible individuals hired after this act shall take effect.
 
    48                                   PART X
 
    49    Section  1.  Paragraph  (a) of subdivision 9 of section 208 of the tax
    50  law is amended by adding a new subparagraph 20 to read as follows:
    51    (20) Any amount excepted, for purposes of subsection  (a)  of  section
    52  one  hundred  eighteen  of  the  internal  revenue  code,  from the term
    53  "contribution to the capital  of  the  taxpayer"  by  paragraph  two  of

        S. 1509--C                         44                         A. 2009--C

     1  subsection  (b)  of section one hundred eighteen of the internal revenue
     2  code.
     3    §  2. Paragraph 1 of subdivision (b) of section 1503 of the tax law is
     4  amended by adding a new subparagraph (T) to read as follows:
     5    (T) Any amount excepted, for purposes of subsection (a) of section one
     6  hundred eighteen of the internal revenue code, from the  term  "contrib-
     7  ution to the capital of the taxpayer" by paragraph two of subsection (b)
     8  of section one hundred eighteen of the internal revenue code.
     9    §  3. Paragraph (a) of subdivision 8 of section 11-602 of the adminis-
    10  trative code of the city of New York is amended by adding a new subpara-
    11  graph 14 to read as follows:
    12    (14) any amount excepted, for purposes of subsection  (a)  of  section
    13  one  hundred  eighteen  of  the  internal  revenue  code,  from the term
    14  "contribution to the capital  of  the  taxpayer"  by  paragraph  two  of
    15  subsection  (b)  of section one hundred eighteen of the internal revenue
    16  code.
    17    § 4. This act shall take effect immediately and shall apply to taxable
    18  years beginning on or after January 1, 2018.
 
    19                                   PART Y
 
    20                            Intentionally Omitted
 
    21                                   PART Z
 
    22    Section 1. Paragraph 3 of subdivision (a) and paragraphs 2  and  5  of
    23  subdivision  (c)  of section 43 of the tax law, as added by section 7 of
    24  part K of chapter 59 of the  laws  of  2017,  are  amended  to  read  as
    25  follows:
    26    (3)  The total amount of credit allowable to a qualified life sciences
    27  company, or, if the  life  sciences  company  is  properly  included  or
    28  required  to  be  included  in a combined report, to the combined group,
    29  taken in the aggregate, shall not exceed five hundred  thousand  dollars
    30  in  any taxable year. If the [life sciences company] taxpayer is a part-
    31  ner in a partnership that is a life sciences company or a shareholder of
    32  a New York S corporation that is a life sciences company, then the total
    33  amount of credit allowable shall be applied at the entity level, so that
    34  the total amount of credit allowable to all the partners or shareholders
    35  of each such entity, taken  in  the  aggregate,  does  not  exceed  five
    36  hundred thousand dollars in any taxable year.
    37    (2) "New business" means any business that qualifies as a new business
    38  under  either  paragraph  (f)  of subdivision one of section two hundred
    39  ten-B or paragraph ten of subsection [one] (a) of  section  six  hundred
    40  six of this chapter.
    41    (5) "Related person" means a related person as defined in subparagraph
    42  [(c)]  (C)  of  paragraph  three of subsection (b) of section 465 of the
    43  internal revenue code.  For  this  purpose,  a  "related  person"  shall
    44  include  an entity that would have qualified as a "related person" if it
    45  had not been dissolved, liquidated, merged with another entity or other-
    46  wise ceased to exist or operate.
    47    § 2. Subdivision 5 of section 209  of  the  tax  law,  as  amended  by
    48  section  5  of  part  A of chapter 59 of the laws of 2014, is amended to
    49  read as follows:
    50    5. For any taxable year of a real estate investment trust  as  defined
    51  in section eight hundred fifty-six of the internal revenue code in which
    52  such  trust  is  subject  to federal income taxation under section eight

        S. 1509--C                         45                         A. 2009--C
 
     1  hundred fifty-seven of such code, such trust shall be subject to  a  tax
     2  computed under either paragraph (a) or (d) of subdivision one of section
     3  two  hundred ten of this chapter, whichever is greater, and shall not be
     4  subject to any tax under article thirty-three of this chapter except for
     5  a  captive REIT required to file a combined return under subdivision (f)
     6  of section fifteen hundred fifteen of this chapter. In the case of  such
     7  a  real  estate investment trust, including a captive REIT as defined in
     8  section two of this chapter, the term "entire net  income"  means  "real
     9  estate  investment  trust taxable income" as defined in paragraph two of
    10  subdivision (b) of section eight hundred  fifty-seven  (as  modified  by
    11  section  eight  hundred  fifty-eight) of the internal revenue code [plus
    12  the amount taxable under paragraph three of subdivision (b)  of  section
    13  eight  hundred  fifty-seven  of such code], subject to the modifications
    14  required by subdivision nine of section two hundred eight of this  arti-
    15  cle.
    16    §  3. Paragraph (a) of subdivision 8 of section 211 of the tax law, as
    17  amended by chapter 760 of the laws  of  1992,  is  amended  to  read  as
    18  follows:
    19    (a)  Except  in  accordance with proper judicial order or as otherwise
    20  provided by law, it shall be unlawful  for  any  tax  commissioner,  any
    21  officer  or employee of the department [of taxation and finance], or any
    22  person who, pursuant to  this  section,  is  permitted  to  inspect  any
    23  report, or to whom any information contained in any report is furnished,
    24  or  any  person engaged or retained by such department on an independent
    25  contract basis, or any person who in any manner may acquire knowledge of
    26  the contents of a report filed pursuant to this article, to  divulge  or
    27  make  known  in  any  manner the amount of income or any particulars set
    28  forth or disclosed in  any  report  under  this  article.  The  officers
    29  charged  with  the  custody  of  such  reports  shall not be required to
    30  produce any of them or evidence of anything contained  in  them  in  any
    31  action  or proceeding in any court, except on behalf of the state or the
    32  commissioner in an action or proceeding under  the  provisions  of  this
    33  chapter or in any other action or proceeding involving the collection of
    34  a tax due under this chapter to which the state or the commissioner is a
    35  party or a claimant, or on behalf of any party to any action or proceed-
    36  ing under the provisions of this article when the reports or facts shown
    37  thereby  are  directly  involved in such action or proceeding, in any of
    38  which events the court may require the production of, and may  admit  in
    39  evidence,  so  much of said reports or of the facts shown thereby as are
    40  pertinent to the action or proceeding, and  no  more.  The  commissioner
    41  may,  nevertheless,  publish a copy or a summary of any determination or
    42  decision rendered after the formal hearing provided for in  section  one
    43  thousand  eighty-nine of this chapter. Nothing herein shall be construed
    44  to prohibit the delivery to a corporation or its duly authorized  repre-
    45  sentative  of  a  copy  of  any  report filed by it, nor to prohibit the
    46  publication of statistics so classified as to prevent the identification
    47  of particular reports and the  items  thereof;  or  the  publication  of
    48  delinquent  lists  showing the names of taxpayers who have failed to pay
    49  their taxes at the time and  in  the  manner  provided  by  section  two
    50  hundred  thirteen of this chapter together with any relevant information
    51  which in the opinion of the commissioner may assist in the collection of
    52  such delinquent taxes; or the inspection  by  the  attorney  general  or
    53  other  legal  representatives  of  the state of the report of any corpo-
    54  ration which shall bring action to set aside or  review  the  tax  based
    55  thereon, or against which an action or proceeding under this chapter has
    56  been  recommended  by  the  commissioner  of taxation and finance or the

        S. 1509--C                         46                         A. 2009--C
 
     1  attorney general or has  been  instituted;  or  the  inspection  of  the
     2  reports of any corporation by the comptroller or duly designated officer
     3  or  employee  of the state department of audit and control, for purposes
     4  of  the audit of a refund of any tax paid by such corporation under this
     5  article[; and nothing in this chapter shall be construed to prohibit the
     6  publication of the issuer's allocation percentage of any corporation, as
     7  such term "issuer's allocation percentage" is  defined  in  subparagraph
     8  one  of paragraph (b) of subdivision three of section two hundred ten of
     9  this article].
    10    § 4. Subdivision (a) of section 213-b of the tax law,  as  amended  by
    11  section  10  of  part Q of chapter 60 of the laws of 2016, is amended to
    12  read as follows:
    13    (a) First installments for certain taxpayers.--In privilege periods of
    14  twelve months ending at any  time  during  the  calendar  year  nineteen
    15  hundred  seventy  and  thereafter,  every  taxpayer  subject  to the tax
    16  imposed by section two hundred nine of this chapter must  pay  with  the
    17  report  required to be filed for the preceding privilege period, or with
    18  an application for extension of the time  for  filing  the  report,  for
    19  taxable  years beginning before January first, two thousand sixteen, and
    20  must pay on or before the fifteenth day of the third month of such priv-
    21  ilege periods, for taxable years beginning on or  after  January  first,
    22  two  thousand sixteen, an amount equal to (i) twenty-five percent of the
    23  second preceding year's tax if the second preceding year's tax  exceeded
    24  one  thousand dollars but was equal to or less than one hundred thousand
    25  dollars, or (ii) forty percent of the second preceding year's tax if the
    26  second preceding year's tax exceeded one hundred  thousand  dollars.  If
    27  the  second  preceding year's tax under section two hundred nine of this
    28  chapter exceeded one thousand dollars and the taxpayer is subject to the
    29  tax surcharge imposed by section two hundred nine-B of this chapter, the
    30  taxpayer must also pay with the tax  surcharge  report  required  to  be
    31  filed  for the second preceding privilege period, or with an application
    32  for extension of the time for  filing  the  report,  for  taxable  years
    33  beginning before January first, two thousand sixteen, and must pay on or
    34  before  the  fifteenth day of the third month of such privilege periods,
    35  for taxable years beginning on or  after  January  first,  two  thousand
    36  sixteen, an amount equal to (i) twenty-five percent of the tax surcharge
    37  imposed for the second preceding year if the second preceding year's tax
    38  was  equal  to  or less than one hundred thousand dollars, or (ii) forty
    39  percent of the tax surcharge imposed for the second  preceding  year  if
    40  the  second  preceding year's tax exceeded one hundred thousand dollars.
    41  Provided, however, that every taxpayer that is [an] a New York S  corpo-
    42  ration  must  pay with the report required to be filed for the preceding
    43  privilege period, or with an application for extension of the  time  for
    44  filing  the  report,  an  amount equal to (i) twenty-five percent of the
    45  preceding year's tax if the preceding year's tax exceeded  one  thousand
    46  dollars  but  was equal to or less than one hundred thousand dollars, or
    47  (ii) forty percent of the preceding year's tax if the  preceding  year's
    48  tax  exceeded one hundred thousand dollars. [If the preceding year's tax
    49  under section two hundred nine of this  article  exceeded  one  thousand
    50  dollars and such taxpayer that is an S corporation is subject to the tax
    51  surcharge  imposed  by  section  two hundred nine-B of this article, the
    52  taxpayer must also pay with the tax  surcharge  report  required  to  be
    53  filed  for  the  preceding  privilege period, or with an application for
    54  extension of the time for filing the report,  an  amount  equal  to  (i)
    55  twenty-five  percent of the tax surcharge imposed for the preceding year
    56  if the preceding year's tax was equal equal to or less than one  hundred

        S. 1509--C                         47                         A. 2009--C

     1  thousand dollars, or (ii) forty percent of the tax surcharge imposed for
     2  the  preceding  year  if  the  preceding year's tax exceeded one hundred
     3  thousand dollars.]
     4    §  5.  Subdivision  (e) of section 213-b of the tax law, as amended by
     5  chapter 166 of the laws of 1991, the subdivision heading as  amended  by
     6  section  10-b of part Q of chapter 60 of the laws of 2016, is amended to
     7  read as follows:
     8    (e) Interest on certain installments based  on  the  second  preceding
     9  year's  tax.--Notwithstanding  the  provisions  of  section one thousand
    10  eighty-eight of this chapter or of section sixteen of the state  finance
    11  law,  if  an  amount paid pursuant to subdivision (a) exceeds the tax or
    12  tax surcharge, respectively, shown on the report required to be filed by
    13  the taxpayer for the privilege period during which the amount was  paid,
    14  interest  shall be allowed and paid on the amount by which the amount so
    15  paid pursuant to such subdivision exceeds such tax or tax surcharge.  In
    16  the  case  of amounts so paid pursuant to subdivision (a), such interest
    17  shall be allowed and paid at the overpayment rate set by the commission-
    18  er of taxation and finance pursuant to section one  thousand  ninety-six
    19  of this chapter, or if no rate is set, at the rate of six per centum per
    20  annum  from  the  date of payment of the amount so paid pursuant to such
    21  subdivision to the fifteenth day of the [third] fourth  month  following
    22  the close of the taxable year, provided, however, that no interest shall
    23  be  allowed or paid under this subdivision if the amount thereof is less
    24  than one dollar or if such interest becomes payable solely because of  a
    25  carryback of a net operating loss in a subsequent privilege period.
    26    §  6.  Subdivision  (a)  of section 1503 of the tax law, as amended by
    27  chapter 817 of the laws of 1987, is amended to read as follows:
    28    (a) The entire net income of a taxpayer shall be its total net  income
    29  from  all  sources which shall be presumably the same as the life insur-
    30  ance company taxable income (which shall include, in the case of a stock
    31  life insurance company [which] that has a balance, as determined  as  of
    32  the  close  of such company's last taxable year beginning before January
    33  first, two thousand  eighteen,  in  an  existing  policyholders  surplus
    34  account,  as such term is defined in section 815 of the internal revenue
    35  code as such section was in effect for taxable  years  beginning  before
    36  January first, two thousand eighteen, the amount of [direct and indirect
    37  distributions during the taxable year to shareholders from such account]
    38  one-eighth  of such balance), taxable income of a partnership or taxable
    39  income, but not alternative minimum taxable income, as the case may  be,
    40  which  the  taxpayer is required to report to the United States treasury
    41  department, for the taxable year or, in the case of a corporation exempt
    42  from federal income tax (other than the tax on unrelated business  taxa-
    43  ble  income  imposed under section 511 of the internal revenue code) but
    44  not exempt from tax under  section  fifteen  hundred  one,  the  taxable
    45  income  which  such  taxpayer would have been required to report but for
    46  such exemption, except as hereinafter provided.
    47    § 7. Intentionally omitted.
    48    § 8. Section 2 of chapter 369 of the laws of 2018 amending the tax law
    49  relating to unrelated business taxable income of a taxpayer, is  amended
    50  to read as follows:
    51    §  2. This act shall take effect immediately and shall apply to [taxa-
    52  ble years beginning] amounts paid or incurred on and  after  January  1,
    53  2018.
    54    §  9. Paragraph (b) of subdivision 8 of section 11-602 of the adminis-
    55  trative code of the city of New York is amended by adding a new subpara-
    56  graph 20 to read as follows:

        S. 1509--C                         48                         A. 2009--C
 
     1    (20) the amount of any federal deduction that would have been  allowed
     2  pursuant  to  section  250(a)(1)(A)  of the internal revenue code if the
     3  taxpayer had not made an election under subchapter s of chapter  one  of
     4  the internal revenue code.
     5    §  10.  Clause (i) of subparagraph 1 of paragraph (b) of subdivision 3
     6  of section 11-604 of the administrative code of the city of New York, as
     7  added by chapter 241 of the laws of 1989, is amended to read as follows:
     8    (i) In the case of an issuer or obligor  subject  to  tax  under  this
     9  subchapter,  subchapter  three-A  or subchapter four of this chapter, or
    10  subject to tax as a utility corporation under  chapter  eleven  of  this
    11  title, the issuer's allocation percentage shall be the percentage of the
    12  appropriate  measure  (as  defined  hereinafter) which is required to be
    13  allocated within the city on the report or reports, if any, required  of
    14  the  issuer  or  obligor  under  this  title for the preceding year. The
    15  appropriate measure referred to in the preceding sentence shall  be:  in
    16  the  case of an issuer or obligor subject to this subchapter or subchap-
    17  ter three-A, entire capital; in the case of an issuer or obligor subject
    18  to subchapter four of this chapter, issued capital stock; in the case of
    19  an issuer or obligor subject to chapter eleven of this title as a utili-
    20  ty corporation, gross income.
    21    § 11. This act shall take effect immediately, provided, however, that:
    22    (i) section one of this act shall be deemed to have been in full force
    23  and effect on and after the effective date of part K of  chapter  59  of
    24  the laws of 2017;
    25    (ii)  sections two and six of this act shall be deemed to have been in
    26  full force and effect on and after the effective  date  of  part  KK  of
    27  chapter  59  of the laws of 2018; provided, however, that section six of
    28  this act shall apply to taxable years beginning on or after  January  1,
    29  2018 through taxable years beginning on or before January 1, 2025;
    30    (iii)  section  three of this act shall be deemed to have been in full
    31  force and effect on and after the effective date of part A of chapter 59
    32  of the laws of 2014;
    33    (iv) sections four and five of this act shall be deemed to  have  been
    34  in  full  force  and effect on and after the effective date of part Q of
    35  chapter 60 of the laws of 2016;
    36    (v) section eight of this act shall be deemed to  have  been  in  full
    37  force  and  effect on and after the effective date of chapter 369 of the
    38  laws of 2018;
    39    (vi) section nine of this act shall apply to taxable  years  beginning
    40  on and after January 1, 2018.
 
    41                                   PART AA
 
    42    Section  1.  Section  487  of  the real property tax law is amended by
    43  adding a new subdivision 10 to read as follows:
    44    10. Notwithstanding the foregoing provisions of this  section,  on  or
    45  after  April  first,  two  thousand  nineteen,  a  county, city, town or
    46  village may by local law or a  school  district,  other  than  a  school
    47  district to which article fifty-two of the education law applies, may by
    48  resolution provide that real property that comprises or includes a solar
    49  or  wind  energy  system,  farm  waste energy system, microhydroelectric
    50  energy system, fuel cell electric generating system, microcombined  heat
    51  and  power  generating equipment system, electric energy storage system,
    52  or fuel-flexible linear generator as such terms  are  defined  in  para-
    53  graphs  (b), (f), (h), (j), (l), (n), and (o) of subdivision one of this
    54  section (hereinafter, individually or  collectively,  "energy  system"),

        S. 1509--C                         49                         A. 2009--C
 
     1  shall  be  permanently  exempt  from  any  taxation,  special ad valorem
     2  levies, and special assessments to the extent provided in  section  four
     3  hundred ninety of this article, and the owner of such property shall not
     4  be  subject  to any requirement to enter into a contract for payments in
     5  lieu of taxes in accordance with subdivision nine of this  section,  if:
     6  (a)  the  energy  system  is installed on real property that is owned or
     7  controlled by the state of New York, a department or agency thereof,  or
     8  a  state authority as that term is defined by subdivision one of section
     9  two of the public authorities law; and (b) the  state  of  New  York,  a
    10  department  or  agency  thereof,  or  a  state authority as that term is
    11  defined by subdivision one of section two of the public authorities  law
    12  has  agreed to purchase the energy produced by such energy system or the
    13  environmental credits or attributes created  by  virtue  of  the  energy
    14  system's  operation,  in  accordance  with  a written agreement with the
    15  owner or operator of such energy system. Such exemption shall be granted
    16  only upon application by the owner  of  the  real  property  on  a  form
    17  prescribed  by  the  commissioner, which application shall be filed with
    18  the assessor of the appropriate county, city,  town  or  village  on  or
    19  before the taxable status date of such county, city, town or village.
    20    §  2.  Section 490 of the real property tax law, as amended by chapter
    21  87 of the laws of 2001, is amended to read as follows:
    22    § 490. Exemption from special ad valorem levies  and  special  assess-
    23  ments.    Real property exempt from taxation pursuant to subdivision two
    24  of section four hundred, subdivision one of section four  hundred  four,
    25  subdivision  one  of  section  four  hundred  six, sections four hundred
    26  eight, four hundred ten, four hundred ten-a, four  hundred  ten-b,  four
    27  hundred  eighteen,  four  hundred  twenty-a, four hundred twenty-b, four
    28  hundred twenty-two, four hundred twenty-six, four hundred  twenty-seven,
    29  four hundred twenty-eight, four hundred thirty, four hundred thirty-two,
    30  four  hundred thirty-four, four hundred thirty-six, four hundred thirty-
    31  eight, four hundred fifty, four hundred fifty-two, four  hundred  fifty-
    32  four,  four  hundred  fifty-six,  four  hundred sixty-four, four hundred
    33  seventy-two, four hundred seventy-four, [and] four  hundred  eighty-five
    34  and subdivision ten of section four hundred eighty-seven of this chapter
    35  shall  also be exempt from special ad valorem levies and special assess-
    36  ments against real property located outside cities and  villages  for  a
    37  special  improvement  or  service  or  a special district improvement or
    38  service and special ad valorem levies and special assessments imposed by
    39  a county improvement district or district corporation except  (1)  those
    40  levied  to  pay  for  the  costs,  including interest and incidental and
    41  preliminary  costs,  of  the  acquisition,  installation,  construction,
    42  reconstruction and enlargement of or additions to the following improve-
    43  ments,  including  original equipment, furnishings, machinery or appara-
    44  tus,  and  the  replacements  thereof:  water  supply  and  distribution
    45  systems;  sewer  systems  (either  sanitary or surface drainage or both,
    46  including purification, treatment  or  disposal  plants  or  buildings);
    47  waterways  and  drainage improvements; street, highway, road and parkway
    48  improvements (including sidewalks, curbs, gutters,  drainage,  landscap-
    49  ing,  grading or improving the right of way) and (2) special assessments
    50  payable in installments on an indebtedness including interest contracted
    51  prior to July first, nineteen hundred fifty-three, pursuant  to  section
    52  two  hundred forty-two of the town law or pursuant to any other compara-
    53  ble provision of law.
    54    § 3. This act shall take effect immediately.
 
    55                                   PART BB

        S. 1509--C                         50                         A. 2009--C
 
     1    Section 1. Subdivision 1 of section 107  of  the  racing,  pari-mutuel
     2  wagering and breeding law, as added by section 1 of part A of chapter 60
     3  of the laws of 2012, is amended as follows:
     4    1.  No  person shall be appointed to or employed by the commission if,
     5  during the period commencing three years prior to appointment or employ-
     6  ment, [said] such person held any direct or  indirect  interest  in,  or
     7  employment  by, any corporation, association or person engaged in gaming
     8  activity within the state. Prior  to  appointment  or  employment,  each
     9  member, officer or employee of the commission shall swear or affirm that
    10  he  or she possesses no interest in any corporation or association hold-
    11  ing a franchise, license, registration, certificate or permit issued  by
    12  the commission. Thereafter, no member or officer of the commission shall
    13  hold  any  direct  interest in or be employed by any applicant for or by
    14  any corporation, association or person holding a license,  registration,
    15  franchise,  certificate  or permit issued by the commission for a period
    16  of four years commencing on the date his  or  her  membership  with  the
    17  commission  terminates.  Further,  no  employee  of  the  commission may
    18  acquire any direct or indirect interest in, or accept  employment  with,
    19  any  applicant  for or any person holding a license, registration, fran-
    20  chise, certificate or permit issued by the commission for  a  period  of
    21  two  years  commencing at the termination of employment with the commis-
    22  sion. The commission may, by resolution adopted by unanimous vote  at  a
    23  properly noticed public meeting, waive for good cause the pre-employment
    24  restrictions  enumerated  in this subdivision for a prospective employee
    25  whose duties and responsibilities are primarily  on  racetrack  grounds.
    26  Such  adopted resolution shall state the reasons for waiving the pre-em-
    27  ployment conditions for the prospective employee,  including  a  finding
    28  that  there  were no other qualified candidates with the desired experi-
    29  ence for the specified position.
    30    § 2. This act shall take effect immediately.
 
    31                                   PART CC
 
    32                            Intentionally Omitted
 
    33                                   PART DD

    34    Section 1. This Part enacts  into  law  legislation  relating  to  the
    35  thoroughbred  breeding and development fund, the Harry M. Zweig memorial
    36  fund and prize payment amounts and revenue distributions of lottery game
    37  sales. Each component is wholly contained within a Subpart identified as
    38  Subparts A through D. The effective date for each  particular  provision
    39  contained  within  such Subpart is set forth in the last section of such
    40  Subpart. Any provision  in  any  section  contained  within  a  Subpart,
    41  including  the effective date of the Subpart, which makes a reference to
    42  a section "of this act", when used in connection  with  that  particular
    43  component,  shall  be  deemed  to  mean  and  refer to the corresponding
    44  section of the Subpart in which it is found. Section three of this  Part
    45  sets forth the general effective date of this Part.

    46                                  SUBPART A
 
    47                           Intentionally omitted.
 
    48                                  SUBPART B

        S. 1509--C                         51                         A. 2009--C
 
     1    Section  1.  Subdivision  1  of section 252 of the racing, pari-mutuel
     2  wagering and breeding law, as amended by section 11 of part A of chapter
     3  60 of the laws of 2012, is amended to read as follows:
     4    1. A corporation to be known as the New York state thoroughbred breed-
     5  ing and development fund corporation is hereby created. Such corporation
     6  shall  be  a  body  corporate  and politic constituting a public benefit
     7  corporation. It shall be administered by a board of directors consisting
     8  of the chair of the state gaming commission or his or her designee,  the
     9  commissioner  of  agriculture  and  markets,  three members of the state
    10  gaming commission or their designees, all of whom are experienced,  have
    11  knowledge,  or  have  been  actively  engaged  in the thoroughbred horse
    12  industry in the state as designated by  the  governor  and  six  members
    13  appointed  by  the  governor,  all  of whom are experienced or have been
    14  actively engaged in the breeding of  thoroughbred  horses  in  New  York
    15  state,  one,  the  president  or the executive director of the statewide
    16  thoroughbred breeders association representing the majority of  breeders
    17  of  registered thoroughbreds in New York state, one upon the recommenda-
    18  tion of the majority leader of the senate, one upon  the  recommendation
    19  of  the  speaker  of  the  assembly,  one upon the recommendation of the
    20  minority leader of the senate, and one upon the  recommendation  of  the
    21  minority  leader  of  the  assembly.  Two of the appointed members shall
    22  initially serve for a two year term, two of the appointed members  shall
    23  initially  serve  for a three year term and two of the appointed members
    24  shall initially serve for a four year  term.  All  successors  appointed
    25  members  shall serve for a four year term. All members shall continue in
    26  office until their successors have been  appointed  and  qualified.  The
    27  governor  shall  designate  the chair from among the sitting members who
    28  shall serve as such at the pleasure of the governor.
    29    § 2. This act shall take effect immediately.
 
    30                                  SUBPART C
 
    31    Section 1. Section 703 of the racing, pari-mutuel wagering and  breed-
    32  ing law is amended by adding a new subdivision 3 to read as follows:
    33    3.  Upon  the authorization through a resolution by the committee, the
    34  fund may acquire moneys by the acceptance of conditional gifts,  grants,
    35  devises  or  bequests given in furtherance of the mission of the fund to
    36  the extent that any such gift, grant, devise, or bequest is in the  form
    37  of  cash, securities, or other form of personal property that is readily
    38  convertible to cash, and only if the condition of the gift is that it be
    39  used for the unrestricted purpose of equine research. The fund  may  not
    40  accept  a  conditional  gift, grant, devise, or bequest if the condition
    41  would require the fund to  undertake  to  acquire  property,  construct,
    42  alter,  or  renovate any real property, or alter or suspend the research
    43  that the fund is already conducting or supporting. All  moneys  accepted
    44  shall be deposited into a segregated account subject to the requirements
    45  and  conditions  of  subdivision  one  of  this  section. The fund shall
    46  provide notice of the acceptance of such moneys to  the  gaming  commis-
    47  sion.
    48    § 2. This act shall take effect immediately.
 
    49                                  SUBPART D
 
    50    Section  1.  Paragraph  2  of subdivision a of section 1612 of the tax
    51  law, as amended by chapter 174 of the laws of 2013, is amended  to  read
    52  as follows:

        S. 1509--C                         52                         A. 2009--C
 
     1    (2) [sixty-five] sixty-four and one-fourth percent of the total amount
     2  for  which  tickets  have been sold for the "Instant Cash" game in which
     3  the participant purchases a preprinted ticket on which dollar amounts or
     4  symbols are concealed on the face or the back of such  ticket,  provided
     5  however  up  to  five  new  games may be offered during the fiscal year,
     6  [seventy-five] seventy-four and one-fourth percent of the  total  amount
     7  for  which  tickets  have  been  sold  for  such five games in which the
     8  participant purchases a preprinted ticket on  which  dollar  amounts  or
     9  symbols are concealed on the face or the back of such ticket; or
    10    §  2. The opening paragraph of paragraph 1 of subdivision b of section
    11  1612 of the tax law, as amended by chapter 174 of the laws of  2013,  is
    12  amended to read as follows:
    13    Notwithstanding  section  one  hundred twenty-one of the state finance
    14  law, on or before the  twentieth  day  of  each  month,  the  [division]
    15  commission shall pay into the state treasury, to the credit of the state
    16  lottery  fund  created by section ninety-two-c of the state finance law,
    17  not less than forty-five percent of the total amount for  which  tickets
    18  have  been  sold for games defined in paragraph five of subdivision a of
    19  this section during  the  preceding  month,  not  less  than  forty-five
    20  percent  of  the  total  amount for which tickets have be sold for games
    21  defined in paragraph four of subdivision a of this  section  during  the
    22  preceding  month,  not less than thirty-five percent of the total amount
    23  for which tickets have been sold for games defined in paragraph three of
    24  subdivision a of this section during the preceding month, not less  than
    25  twenty  and  three-fourths percent of the total amount for which tickets
    26  have been sold for games defined in paragraph two of  subdivision  a  of
    27  this section during the preceding month, provided however that for games
    28  with  a  prize  payout  of  [seventy-five]  seventy-four  and one-fourth
    29  percent of the total amount for which tickets have been sold, the [divi-
    30  sion] commission shall pay not less than ten and  three-fourths  percent
    31  of  sales  into the state treasury and not less than twenty-five percent
    32  of the total amount for which tickets have been sold for  games  defined
    33  in  paragraph  one of subdivision a of this section during the preceding
    34  month; and the balance of the total revenue after payout for prizes  for
    35  games known as "video lottery gaming," including any joint, multi-juris-
    36  diction, and out-of-state video lottery gaming,
    37    § 3. Subdivision a of section 1614 of the tax law, as amended by chap-
    38  ter 170 of the laws of 1994, is amended to read as follows:
    39    a.  No  prize  claim  shall  be  valid  if submitted to the [division]
    40  commission following the expiration of a one-year time period  from  the
    41  date  of  the drawing or from the close of the game in which a prize was
    42  won, and the person otherwise entitled to such prize shall  forfeit  any
    43  claim  or  entitlement to such prize moneys. Unclaimed prize money, plus
    44  interest earned thereon, shall be retained in the lottery prize  account
    45  to  be  used  for  payment of special lotto or supplemental lotto prizes
    46  offered pursuant to the plan or plans specified in this article, or  for
    47  promotional  purposes  to  supplement other games on an occasional basis
    48  not to exceed sixteen weeks within any twelve month period  pursuant  to
    49  the plan or plans specified in this article.
    50    Furthermore,  the  commission  shall  not  use funds from such lottery
    51  prize account for such payments, as provided herein, in excess of  sixty
    52  million  dollars in any fiscal year. All unclaimed prize money in excess
    53  of the sixty million dollars spending limitation shall, at  the  end  of
    54  the  fiscal  year,  be paid into the state treasury to the credit of the
    55  state lottery fund created by section ninety-two-c of the state  finance
    56  law.

        S. 1509--C                         53                         A. 2009--C
 
     1    In the event that the director proposes to change any plan for the use
     2  of  unclaimed  prize  funds  or in the event the director intends to use
     3  funds in a game other than the game  from  which  such  unclaimed  prize
     4  funds  were  derived, the director of the budget, the chairperson of the
     5  senate  finance  committee, and the chairperson of the assembly ways and
     6  means committee shall be notified in writing  separately  detailing  the
     7  proposed changes to any plan prior to the implementation of the changes.
     8    § 4. This act shall take effect immediately.
     9    § 2. Severability clause. If any clause, sentence, paragraph, subdivi-
    10  sion,  section  or subpart of this act shall be adjudged by any court of
    11  competent jurisdiction to be invalid, such judgment  shall  not  affect,
    12  impair,  or  invalidate  the remainder thereof, but shall be confined in
    13  its operation to the clause, sentence, paragraph,  subdivision,  section
    14  or  subpart  thereof  directly involved in the controversy in which such
    15  judgment shall have been rendered. It  is  hereby  declared  to  be  the
    16  intent  of the legislature that this act would have been enacted even if
    17  such invalid provisions had not been included herein.
    18    § 3. This act shall take effect immediately  provided,  however,  that
    19  the applicable effective date of Subparts A through D of this Part shall
    20  be as specifically set forth in the last section of such Subparts.
 
    21                                   PART EE
 
    22    Section  1. Subparagraphs (ii) and (iii) of paragraph 1 of subdivision
    23  b of section 1612 of the tax law are REPEALED and two new  subparagraphs
    24  (ii) and (iii) are added to read as follows:
    25    (ii) less a vendor's fee the amount of which is to be paid for serving
    26  as a lottery agent to the track operator of a vendor track or the opera-
    27  tor  of  any  other video lottery gaming facility authorized pursuant to
    28  section sixteen hundred seventeen-a of this article. The amount  of  the
    29  vendor's fee shall be calculated as follows:
    30    (A)  when  a  vendor  track  is located within development zone one as
    31  defined by section thirteen  hundred  ten  of  the  racing,  pari-mutuel
    32  wagering and breeding law, at a rate of thirty-nine and one-half percent
    33  of the total revenue wagered at the vendor track after payout for prizes
    34  pursuant to this chapter;
    35    (B)  when  a  vendor  track  is  located within zone two as defined by
    36  section thirteen hundred ten of the  racing,  pari-mutuel  wagering  and
    37  breeding  law, the rate of the total revenue wagered at the vendor track
    38  after payout for prizes pursuant to this chapter shall be as follows:
    39    (1) forty-three and one-half percent for a vendor track  located  more
    40  than  fifteen  miles but less than fifty miles from a destination resort
    41  gaming facility authorized pursuant to article thirteen of  the  racing,
    42  pari-mutuel wagering and breeding law;
    43    (2) forty-nine percent for a vendor track located within fifteen miles
    44  of  a  destination resort gaming facility authorized pursuant to article
    45  thirteen of the racing, pari-mutuel wagering and breeding law;
    46    (3) fifty-one percent for vendor track located more than fifteen miles
    47  but less than fifty miles from a Native American class III gaming facil-
    48  ity as defined in 25 U.S.C. §2703(8);
    49    (4) fifty-six percent for a vendor track located within fifteen  miles
    50  of  a  Native  American class III gaming facility as defined in 25 U.S.C
    51  §2703(8);
    52    (B-1) Notwithstanding subparagraph (B)  of  this  paragraph,  for  the
    53  period  commencing  on  April first, two thousand nineteen and ending on
    54  March thirty-first, two thousand twenty, for  a  vendor  track  that  is

        S. 1509--C                         54                         A. 2009--C
 
     1  located within Ontario County, such vendor fee shall be thirty-seven and
     2  one-half  percent of the total revenue wagered at the vendor track after
     3  payout for prizes pursuant to this chapter;
     4    (B-2)  Notwithstanding  subparagraph  (B)  of  this paragraph, for the
     5  period commencing on April first, two thousand nineteen  and  ending  on
     6  March  thirty-first  two  thousand  twenty,  for  a vendor track that is
     7  located within Saratoga County, such vendor fee shall be thirty-nine and
     8  one-half percent of the total revenue wagered at the vendor track  after
     9  payout for prizes pursuant to this chapter;
    10    (C) when a video lottery facility is located at Aqueduct racetrack, at
    11  a  rate  of  fifty  percent  of  the  total revenue wagered at the video
    12  lottery gaming facility after payout for prizes pursuant to  this  chap-
    13  ter;
    14    (D)  when  a video lottery gaming facility is located in either Nassau
    15  or Suffolk counties and is operated by a corporation established  pursu-
    16  ant  to section five hundred two of the racing, pari-mutuel wagering and
    17  breeding law, at a rate of  forty-five  percent  of  the  total  revenue
    18  wagered  at  the  video  lottery gaming facility after payout for prizes
    19  pursuant to this chapter.
    20    (iii) less any additional  vendor's  fees.  Additional  vendor's  fees
    21  shall be calculated as follows:
    22    (A)  when  a  vendor track is located within region two of development
    23  zone two, as such zone is defined in section thirteen hundred ten of the
    24  racing, pari-mutuel wagering and breeding  law,  or  is  located  within
    25  region  six  of  such development zone two and is located within Ontario
    26  county, the additional vendor fee received by the vendor track shall  be
    27  calculated  pursuant to subclause one of this clause; provided, however,
    28  such additional vendor fee shall not exceed ten percent.
    29    (1) The additional vendor fee is a percentage  of  the  total  revenue
    30  wagered  at  the  vendor  track after payout for prizes pursuant to this
    31  chapter. That percentage is calculated by subtracting the effective  tax
    32  rate on all taxable gross gaming revenue paid by a gaming facility with-
    33  in the same region as the vendor track from the percentage that is nine-
    34  ty  percent  less  than the percentage of the vendor track's vendor fee.
    35  For purposes of this clause, Seneca and Wayne counties shall  be  deemed
    36  to be located within region six of development zone two.
    37    (2)  The  additional  vendor  fee  paid  pursuant to this clause shall
    38  commence with the state fiscal year beginning on April first, two  thou-
    39  sand  nineteen  and shall be paid to a vendor track no later than ninety
    40  days after the close of the  fiscal  year.  The  additional  vendor  fee
    41  authorized  by this clause shall only be applied to revenue wagered at a
    42  vendor track while a gaming facility in the same region as  that  vendor
    43  track  is open and operating pursuant to an operation certificate issued
    44  pursuant to section thirteen hundred thirty-one of the racing,  pari-mu-
    45  tuel wagering and breeding law.
    46    (B)  for  a  vendor track that is located within Oneida county, within
    47  fifteen miles of a Native American class III gaming facility, such addi-
    48  tional vendor fee shall be six and  four-tenths  percent  of  the  total
    49  revenue  wagered  at the vendor after payout for prizes pursuant to this
    50  chapter. The vendor track shall forfeit this additional vendor  fee  for
    51  any  time period that the vendor track does not maintain at least ninety
    52  percent of full-time equivalent employees as they employed in  the  year
    53  two thousand sixteen.
    54    §  1-a.  Notwithstanding section one of this part to the contrary, any
    55  additional commission earned on or  prior  to  March  thirty-first,  two
    56  thousand  nineteen pursuant to subparagraphs (ii) and (iii) of paragraph

        S. 1509--C                         55                         A. 2009--C

     1  1 of subdivision b of section 1612 of the tax  law  as  such  provisions
     2  existed  on  March thirty-first, two thousand nineteen, shall be paid to
     3  the vendor track no later than ninety days after the close of FY 2019.
     4    § 2. Subdivision b of section 1612 of the tax law is amended by adding
     5  three new paragraphs 1-a, 1-b, and 1-c to read as follows:
     6    1-a.  (i)  Notwithstanding  any  provision of law to the contrary, any
     7  operators of a vendor track or the operators of any other video  lottery
     8  gaming facility eligible to receive a capital award as of December thir-
     9  ty-first, two thousand eighteen shall deposit from their vendor fee into
    10  a  segregated  account  an  amount  equal  to  four percent of the first
    11  sixty-two million five hundred thousand dollars of  revenue  wagered  at
    12  the  vendor track after payout for prizes pursuant to this chapter to be
    13  used exclusively for capital investments,  except  for  Aqueduct,  which
    14  shall  deposit an amount equal to four percent of all revenue wagered at
    15  the video lottery gaming facility after payout for  prizes  pursuant  to
    16  this chapter into a segregated account for capital investments.
    17    (ii)  Vendor  tracks  and  video  lottery  gaming  facilities shall be
    18  permitted to withdraw funds for projects approved by the  commission  to
    19  improve  the  facilities  of  the  vendor  track or video lottery gaming
    20  facility which enhance or maintain the  video  lottery  gaming  facility
    21  including,  but  not limited to hotels, other lodging facilities, enter-
    22  tainment  facilities,  retail  facilities,  dining  facilities,   events
    23  arenas,  parking  garages and other improvements and amenities customary
    24  to a gaming facility, provided, however, the  vendor  tracks  and  video
    25  lottery gaming facilities shall be permitted to withdraw funds for unre-
    26  imbursed  capital  awards  approved  prior to the effective date of this
    27  subparagraph.
    28    (iii) Any proceeds from the divestiture of any assets acquired through
    29  these capital funds or any prior capital award must  be  deposited  into
    30  this  segregated  account,  provided  that  if the vendor track or video
    31  lottery gaming facility ceases use of such asset for gaming purposes  or
    32  transfers  the  asset  to  a  related  party, such vendor track or video
    33  lottery gaming facility shall deposit an amount equal to the fair market
    34  value of that asset into the account.
    35    (iv) In the event a vendor track  or  video  lottery  gaming  facility
    36  ceases  gaming  operations,  any  balance  in  the account along with an
    37  amount equal to the value of all remaining assets acquired through  this
    38  fund  or prior capital awards shall be returned to the state for deposit
    39  into the state lottery fund for  education  aid,  except  for  Aqueduct,
    40  which  shall return to the state for deposit into the state lottery fund
    41  for education aid all amounts in excess of the amount needed to  fund  a
    42  project  pursuant  to  an  agreement  with  the operator to construct an
    43  expansion of the facility, hotel, and convention  and  exhibition  space
    44  requiring  a minimum capital investment of three hundred million dollars
    45  and any subsequent amendments to such agreement.
    46    (v) The  comptroller  or  his  legally  authorized  representative  is
    47  authorized  to  audit  any and all expenditures made out of these segre-
    48  gated capital accounts.
    49    (vi) Notwithstanding subparagraphs (i) through (v) of this  paragraph,
    50  a  vendor track located in Ontario county may withdraw up to two million
    51  dollars from this account for the purpose of constructing a turf  course
    52  at the vendor track and may withdraw up to six million dollars in calen-
    53  dar year two thousand nineteen for the purpose of covering ongoing oper-
    54  ating expenses.
    55    (vii)  Notwithstanding  subparagraphs  (i)  through (vi) of this para-
    56  graph, a vendor track located within Saratoga county may withdraw up  to

        S. 1509--C                         56                         A. 2009--C
 
     1  three  million  dollars  in  calendar year two thousand nineteen for the
     2  purpose of covering ongoing operating expenses.
     3    (viii)  Any balance remaining in the capital award account of a vendor
     4  track or operator or any other video lottery gaming facility as of March
     5  thirty-first, two thousand nineteen shall  be  transferred  for  deposit
     6  into a segregated account established by this subparagraph.
     7    1-b.  Notwithstanding  any provision of law to the contrary, free play
     8  allowance credits authorized by the division pursuant to  subdivision  i
     9  of  section  sixteen  hundred  seventeen-a  of this article shall not be
    10  included in the calculation of the total amount wagered on video lottery
    11  games, the total amount wagered after payout of prizes, the vendor  fees
    12  payable  to the operators of video lottery gaming facilities, fees paya-
    13  ble to the division's video lottery  gaming  equipment  contractors,  or
    14  racing support payments.
    15    1-c.  Notwithstanding any provision of law to the contrary, the opera-
    16  tor of a vendor track or the operator of any other video lottery  gaming
    17  facility  shall  fund  a  marketing  and  promotion  program  out of the
    18  vendor's fee. Each operator shall submit an annual  marketing  plan  for
    19  the  review  and approval of the commission and any other required docu-
    20  ments detailing promotional activities as prescribed by the  commission.
    21  The  commission  shall  have  the  right  to reject any advertisement or
    22  promotion that does not properly represent the mission or  interests  of
    23  the lottery or its programs.
    24    § 3. This act shall take effect immediately; provided, however, clause
    25  (B)  of  subparagraph  (iii)  of paragraph 1 of subdivision b of section
    26  1612 of the tax law as added by section  one  of  this  act  shall  take
    27  effect  June  30, 2019 and shall expire and be deemed repealed March 31,
    28  2023.
 
    29                                   PART FF
 
    30    Section 1. Subdivision 25 of section 1301 of the  racing,  pari-mutuel
    31  wagering  and breeding law, as added by chapter 174 of the laws of 2013,
    32  is amended to read as follows:
    33    25. "Gross gaming revenue". The total of all sums actually received by
    34  a gaming facility licensee from gaming operations less the total of  all
    35  sums  paid out as winnings to patrons; provided, however, that the total
    36  of all sums paid out as winnings to patrons shall not include  the  cash
    37  equivalent  value  of  any  merchandise  or thing of value included in a
    38  jackpot or payout[; provided further, that the issuance to  or  wagering
    39  by  patrons  of a gaming facility of any promotional gaming credit shall
    40  not be taxable for the purposes of determining gross revenue].
    41    § 2. Section 1351 of the racing, pari-mutuel wagering and breeding law
    42  is amended by adding a new subdivision 2 to read as follows:
    43    2. Permissible deductions. (a) A gaming facility may deduct from gross
    44  gaming revenue the amount of approved promotional gaming credits  issued
    45  to  and  wagered  by  patrons  of  such  gaming  facility. The amount of
    46  approved promotional credits shall be calculated as follows:
    47    (1) for the period commencing on April first,  two  thousand  eighteen
    48  and  ending on March thirty-first, two thousand twenty-one, an aggregate
    49  maximum amount equal to nineteen  percent  of  the  base  taxable  gross
    50  gaming revenue amount during the specified period;
    51    (2)  for the period commencing on April first, two thousand twenty-one
    52  and ending on March thirty-first, two thousand twenty-three,  a  maximum
    53  amount equal to nineteen percent of the base taxable gross gaming reven-
    54  ue amount for each fiscal year during the specified period; and

        S. 1509--C                         57                         A. 2009--C
 
     1    (3)  for  the  period  commencing on April first, two thousand twenty-
     2  three and thereafter, a maximum amount equal to fifteen percent  of  the
     3  base taxable gross gaming revenue amount for each fiscal year during the
     4  specified period.
     5    (b)  For  purposes of paragraph (a) of this subdivision, "base taxable
     6  gross gaming revenue amount" means that portion of gross gaming  revenue
     7  not attributable to deductible promotional credit.
     8    (c) Any tax due on promotional credits deducted during the fiscal year
     9  in  excess  of  the allowable deduction shall be paid within thirty days
    10  from the end of the fiscal year.
    11    (d) Only promotional credits that are issued  pursuant  to  a  written
    12  plan  approved  by the commission as designed to increase revenue at the
    13  facility may be eligible for such deduction. The commission, in conjunc-
    14  tion with the director of the budget, may suspend approval of  any  plan
    15  whenever  they jointly determine that the use of the promotional credits
    16  under such plan is not effective in increasing  the  amount  of  revenue
    17  earned.
    18    § 3. This act shall take effect immediately.
 
    19                                   PART GG
 
    20    Section  1.  Subdivision  12 of section 502 of the racing, pari-mutuel
    21  wagering and breeding law is amended to read as follows:
    22    12. a. The board of directors shall hold an annual  meeting  and  meet
    23  not less than quarterly.
    24    b.  Each  board  member  shall  receive,  not  less than seven days in
    25  advance of a meeting, documentation necessary  to  ensure  knowledgeable
    26  and  engaged  participation.  Such  documentation shall include material
    27  relevant  to  each  agenda  item  including  background  information  of
    28  discussion items, resolutions to be considered and associated documents,
    29  a  monthly  financial statement which shall include an updated cash flow
    30  statement and aged  payable  listing  of  industry  payables,  financial
    31  statements, management reports, committee reports and compliance items.
    32    c.  Staff  of  the  corporation shall annually submit to the board for
    33  approval a financial plan accompanied by expenditure, revenue  and  cash
    34  flow  projections.  The  plan  shall  contain projection of revenues and
    35  expenditures based on reasonable and appropriate assumptions and methods
    36  of estimations, and shall provide  that  operations  will  be  conducted
    37  within  the  cash  resources  available.  The  financial plan shall also
    38  include information regarding projected  employment  levels,  collective
    39  bargaining  agreements  and  other  actions  relating to employee costs,
    40  capital construction and such other matters as the board may direct.
    41    d. Staff of the corporation shall prepare and submit to the board on a
    42  quarterly basis a report of summarized  budget  data  depicting  overall
    43  trends,  by  major  category within funds, of actual revenues and budget
    44  expenditures for the entire budget rather than individual line items, as
    45  well  as  updated  quarterly  cash  flow  projections  of  receipts  and
    46  disbursements.  Such  reports shall compare revenue estimates and appro-
    47  priations as set forth in such budget and in the quarterly  revenue  and
    48  expenditure  projections  submitted  therewith, with the actual revenues
    49  and expenditures made to date. Such reports shall  also  compare  actual
    50  receipts and disbursements with the estimates contained in the cash flow
    51  projections, together with variances and their explanation. All quarter-
    52  ly  reports  shall  be accompanied by recommendations from the president
    53  setting forth any remedial action necessary to resolve  any  unfavorable
    54  budget  variance including the overestimation of revenues and the under-

        S. 1509--C                         58                         A. 2009--C
 
     1  estimation of appropriations. These reports shall  be  completed  within
     2  thirty  days after the end of each quarter and shall be submitted to the
     3  board by the corporation comptroller.
     4    e. Revenue estimates and the financial plan shall be regularly reexam-
     5  ined  by the board and staff and shall provide a modified financial plan
     6  in such detail and within such time periods as the board may require. In
     7  the event of reductions in  such  revenue  estimates,  the  board  shall
     8  consider   and   approve  such  adjustments  in  revenue  estimates  and
     9  reductions in total expenditures as may be necessary to conform to  such
    10  revised revenue estimates or aggregate expenditure limitations.
    11    § 2. Subdivision 2-a of section 1009 of the racing, pari-mutuel wager-
    12  ing  and  breeding law, is amended by adding a new paragraph (c) to read
    13  as follows:
    14    (c) The board may authorize a  special  demonstration  project  to  be
    15  located  in  any  facility licensed pursuant to article thirteen of this
    16  chapter in Schenectady county. Notwithstanding the provisions  of  para-
    17  graph  a of subdivision five of this section, an admission fee shall not
    18  be required for a demonstration project authorized  in  this  paragraph.
    19  Provided  however,  on  any day when a regional harness track conducts a
    20  live race meeting, a demonstration facility  within  that  region  shall
    21  predominantly display the live video of such regional harness track.
    22    § 3. This act shall take effect immediately.
 
    23                                   PART HH
 
    24    Section  1.  Paragraph  (a)  of  subdivision  1 of section 1003 of the
    25  racing, pari-mutuel wagering and breeding law, as amended by  section  1
    26  of  part  GG  of  chapter  59 of the laws of 2018, is amended to read as
    27  follows:
    28    (a) Any  racing  association  or  corporation  or  regional  off-track
    29  betting  corporation,  authorized  to conduct pari-mutuel wagering under
    30  this chapter, desiring to display the simulcast of horse races on  which
    31  pari-mutuel  betting shall be permitted in the manner and subject to the
    32  conditions provided for in this article may apply to the commission  for
    33  a  license  so to do. Applications for licenses shall be in such form as
    34  may be prescribed by the commission and shall contain  such  information
    35  or  other material or evidence as the commission may require. No license
    36  shall be issued by the commission authorizing the simulcast transmission
    37  of thoroughbred races from a track located in Suffolk  county.  The  fee
    38  for  such  licenses shall be five hundred dollars per simulcast facility
    39  and for account wagering licensees that do not operate either  a  simul-
    40  cast facility that is open to the public within the state of New York or
    41  a  licensed racetrack within the state, twenty thousand dollars per year
    42  payable by the licensee to the commission for deposit into  the  general
    43  fund.  Except  as  provided  in  this  section, the commission shall not
    44  approve any application to conduct simulcasting into individual or group
    45  residences, homes or other areas for the purposes of  or  in  connection
    46  with  pari-mutuel wagering. The commission may approve simulcasting into
    47  residences, homes or other areas to be conducted jointly by one or  more
    48  regional  off-track  betting corporations and one or more of the follow-
    49  ing: a franchised corporation,  thoroughbred  racing  corporation  or  a
    50  harness racing corporation or association; provided (i) the simulcasting
    51  consists  only of those races on which pari-mutuel betting is authorized
    52  by this chapter at one or more simulcast  facilities  for  each  of  the
    53  contracting  off-track  betting  corporations which shall include wagers
    54  made in accordance with  section  one  thousand  fifteen,  one  thousand

        S. 1509--C                         59                         A. 2009--C
 
     1  sixteen  and  one  thousand  seventeen of this article; provided further
     2  that the contract provisions or other simulcast  arrangements  for  such
     3  simulcast  facility  shall  be no less favorable than those in effect on
     4  January  first,  two  thousand  five;  (ii)  that each off-track betting
     5  corporation having within its  geographic  boundaries  such  residences,
     6  homes  or  other  areas  technically  capable of receiving the simulcast
     7  signal shall be a contracting party; (iii) the distribution of  revenues
     8  shall  be  subject  to  contractual agreement of the parties except that
     9  statutory payments to  non-contracting  parties,  if  any,  may  not  be
    10  reduced;  provided,  however,  that nothing herein to the contrary shall
    11  prevent a track from televising its races on an irregular basis primari-
    12  ly for promotional or marketing purposes as found by the commission. For
    13  purposes of this paragraph, the provisions of section one thousand thir-
    14  teen of this article shall  not  apply.  Any  agreement  authorizing  an
    15  in-home simulcasting experiment commencing prior to May fifteenth, nine-
    16  teen hundred ninety-five, may, and all its terms, be extended until June
    17  thirtieth,  two  thousand [nineteen] twenty; provided, however, that any
    18  party to such agreement may  elect  to  terminate  such  agreement  upon
    19  conveying written notice to all other parties of such agreement at least
    20  forty-five  days  prior  to  the  effective date of the termination, via
    21  registered mail. Any party to an agreement receiving such notice  of  an
    22  intent  to  terminate, may request the commission to mediate between the
    23  parties new terms and conditions in a replacement agreement between  the
    24  parties  as will permit continuation of an in-home experiment until June
    25  thirtieth, two thousand [nineteen] twenty; and (iv)  no  in-home  simul-
    26  casting in the thoroughbred special betting district shall occur without
    27  the approval of the regional thoroughbred track.
    28    §  2.  Subparagraph  (iii)  of paragraph d of subdivision 3 of section
    29  1007 of the racing, pari-mutuel wagering and breeding law, as amended by
    30  section 2 of part GG of chapter 59 of the laws of 2018,  is  amended  to
    31  read as follows:
    32    (iii) Of the sums retained by a receiving track located in Westchester
    33  county  on  races received from a franchised corporation, for the period
    34  commencing January first, two thousand eight and continuing through June
    35  thirtieth, two thousand [nineteen] twenty, the amount  used  exclusively
    36  for  purses  to  be  awarded  at races conducted by such receiving track
    37  shall be computed as follows: of the sums so retained, two and  one-half
    38  percent  of the total pools. Such amount shall be increased or decreased
    39  in the amount of fifty percent of the difference  in  total  commissions
    40  determined by comparing the total commissions available after July twen-
    41  ty-first,  nineteen  hundred  ninety-five  to the total commissions that
    42  would have been available to such  track  prior  to  July  twenty-first,
    43  nineteen hundred ninety-five.
    44    §  3.  The  opening  paragraph of subdivision 1 of section 1014 of the
    45  racing, pari-mutuel wagering and breeding law, as amended by  section  3
    46  of  part  GG  of  chapter  59 of the laws of 2018, is amended to read as
    47  follows:
    48    The provisions of this section shall govern the simulcasting of  races
    49  conducted  at thoroughbred tracks located in another state or country on
    50  any day during which a franchised corporation is conducting a race meet-
    51  ing in Saratoga county at Saratoga  thoroughbred  racetrack  until  June
    52  thirtieth,  two  thousand [nineteen] twenty and on any day regardless of
    53  whether or not a franchised corporation is conducting a race meeting  in
    54  Saratoga county at Saratoga thoroughbred racetrack after June thirtieth,
    55  two  thousand [nineteen] twenty. On any day on which a franchised corpo-
    56  ration has not scheduled a racing  program  but  a  thoroughbred  racing

        S. 1509--C                         60                         A. 2009--C
 
     1  corporation  located  within  the state is conducting racing, every off-
     2  track betting corporation branch office and every simulcasting  facility
     3  licensed  in accordance with section one thousand seven (that [have] has
     4  entered  into  a  written  agreement with such facility's representative
     5  horsemen's organization, as approved by the  commission),  one  thousand
     6  eight,  or  one  thousand  nine  of  this article shall be authorized to
     7  accept wagers and display the live simulcast  signal  from  thoroughbred
     8  tracks  located  in  another  state  or  foreign  country subject to the
     9  following provisions:
    10    § 4. Subdivision 1 of section 1015 of the racing, pari-mutuel wagering
    11  and breeding law, as amended by section 4 of part GG of  chapter  59  of
    12  the laws of 2018, is amended to read as follows:
    13    1.  The  provisions  of  this section shall govern the simulcasting of
    14  races conducted at harness tracks located in another  state  or  country
    15  during  the period July first, nineteen hundred ninety-four through June
    16  thirtieth, two thousand [nineteen] twenty. This section shall  supersede
    17  all inconsistent provisions of this chapter.
    18    §  5.  The  opening  paragraph of subdivision 1 of section 1016 of the
    19  racing, pari-mutuel wagering and breeding law, as amended by  section  5
    20  of  part  GG  of  chapter  59 of the laws of 2018, is amended to read as
    21  follows:
    22    The provisions of this section shall govern the simulcasting of  races
    23  conducted  at thoroughbred tracks located in another state or country on
    24  any day during which a franchised corporation is not conducting  a  race
    25  meeting in Saratoga county at Saratoga thoroughbred racetrack until June
    26  thirtieth,  two  thousand  [nineteen]  twenty.  Every  off-track betting
    27  corporation branch office and every simulcasting  facility  licensed  in
    28  accordance  with  section  one  thousand  seven that have entered into a
    29  written agreement with such facility's representative horsemen's  organ-
    30  ization  as  approved by the commission, one thousand eight or one thou-
    31  sand nine of this article shall  be  authorized  to  accept  wagers  and
    32  display  the  live  full-card  simulcast  signal  of thoroughbred tracks
    33  (which may include quarter horse or mixed  meetings  provided  that  all
    34  such wagering on such races shall be construed to be thoroughbred races)
    35  located  in  another  state or foreign country, subject to the following
    36  provisions; provided,  however,  no  such  written  agreement  shall  be
    37  required of a franchised corporation licensed in accordance with section
    38  one thousand seven of this article:
    39    §  6. The opening paragraph of section 1018 of the racing, pari-mutuel
    40  wagering and breeding law, as amended by section 6 of part GG of chapter
    41  59 of the laws of 2018, is amended to read as follows:
    42    Notwithstanding any other provision of this chapter,  for  the  period
    43  July  twenty-fifth, two thousand one through September eighth, two thou-
    44  sand [eighteen] nineteen, when a franchised corporation is conducting  a
    45  race  meeting  within the state at Saratoga Race Course, every off-track
    46  betting  corporation  branch  office  and  every  simulcasting  facility
    47  licensed in accordance with section one thousand seven (that has entered
    48  into  a written agreement with such facility's representative horsemen's
    49  organization as approved by the commission), one thousand eight  or  one
    50  thousand  nine  of this article shall be authorized to accept wagers and
    51  display the live simulcast signal from thoroughbred  tracks  located  in
    52  another  state, provided that such facility shall accept wagers on races
    53  run at all in-state thoroughbred  tracks  which  are  conducting  racing
    54  programs subject to the following provisions; provided, however, no such
    55  written agreement shall be required of a franchised corporation licensed
    56  in accordance with section one thousand seven of this article.

        S. 1509--C                         61                         A. 2009--C
 
     1    §  7.  Section  32  of  chapter  281 of the laws of 1994, amending the
     2  racing, pari-mutuel wagering and breeding law and other laws relating to
     3  simulcasting, as amended by section 7 of part GG of chapter  59  of  the
     4  laws of 2018, is amended to read as follows:
     5    §  32.  This act shall take effect immediately and the pari-mutuel tax
     6  reductions in section six  of  this  act  shall  expire  and  be  deemed
     7  repealed  on  July  1,  [2019]  2020;  provided,  however,  that nothing
     8  contained herein shall be deemed to affect the  application,  qualifica-
     9  tion,  expiration,  or  repeal  of  any  provision of law amended by any
    10  section of this act, and such provisions shall be applied  or  qualified
    11  or  shall  expire  or be deemed repealed in the same manner, to the same
    12  extent and on the same date as the case may be as otherwise provided  by
    13  law;  provided  further, however, that sections twenty-three and twenty-
    14  five of this act shall remain in full force and effect only until May 1,
    15  1997 and at such time shall be deemed to be repealed.
    16    § 8. Section 54 of chapter 346 of  the  laws  of  1990,  amending  the
    17  racing, pari-mutuel wagering and breeding law and other laws relating to
    18  simulcasting  and the imposition of certain taxes, as amended by section
    19  8 of part GG of chapter 59 of the laws of 2018, is amended  to  read  as
    20  follows:
    21    §  54.  This  act  shall  take  effect immediately; provided, however,
    22  sections three through twelve of this act shall take effect  on  January
    23  1, 1991, and section 1013 of the racing, pari-mutuel wagering and breed-
    24  ing  law, as added by section thirty-eight of this act, shall expire and
    25  be deemed repealed on July 1, [2019] 2020; and section eighteen of  this
    26  act  shall take effect on July 1, 2008 and sections fifty-one and fifty-
    27  two of this act shall take effect as of the same date as chapter 772  of
    28  the laws of 1989 took effect.
    29    §  9.  Paragraph  (a)  of  subdivision 1 of section 238 of the racing,
    30  pari-mutuel wagering and breeding law, as amended by section 9  of  part
    31  GG of chapter 59 of the laws of 2018, is amended to read as follows:
    32    (a)  The  franchised  corporation  authorized  under  this  chapter to
    33  conduct pari-mutuel betting at a race meeting or races run thereat shall
    34  distribute all sums deposited in any pari-mutuel pool to the holders  of
    35  winning  tickets therein, provided such tickets be presented for payment
    36  before April first of the year following the  year  of  their  purchase,
    37  less  an  amount  which  shall be established and retained by such fran-
    38  chised corporation of between twelve to  seventeen  per  centum  of  the
    39  total  deposits in pools resulting from on-track regular bets, and four-
    40  teen to twenty-one per centum of the total deposits in  pools  resulting
    41  from on-track multiple bets and fifteen to twenty-five per centum of the
    42  total  deposits in pools resulting from on-track exotic bets and fifteen
    43  to thirty-six per centum of the total deposits in pools  resulting  from
    44  on-track  super  exotic  bets, plus the breaks. The retention rate to be
    45  established is subject to the prior approval of the gaming commission.
    46    Such rate may not be changed more than once per calendar quarter to be
    47  effective on the first day of the calendar quarter.  "Exotic  bets"  and
    48  "multiple  bets"  shall  have  the  meanings  set  forth in section five
    49  hundred nineteen of this chapter. "Super exotic  bets"  shall  have  the
    50  meaning  set  forth  in  section  three hundred one of this chapter. For
    51  purposes of this section, a "pick six bet" shall mean a  single  bet  or
    52  wager on the outcomes of six races. The breaks are hereby defined as the
    53  odd  cents over any multiple of five for payoffs greater than one dollar
    54  five cents but less than five dollars, over  any  multiple  of  ten  for
    55  payoffs  greater  than  five  dollars but less than twenty-five dollars,
    56  over any multiple of twenty-five for payoffs  greater  than  twenty-five

        S. 1509--C                         62                         A. 2009--C
 
     1  dollars but less than two hundred fifty dollars, or over any multiple of
     2  fifty  for  payoffs over two hundred fifty dollars. Out of the amount so
     3  retained there shall be paid  by  such  franchised  corporation  to  the
     4  commissioner  of  taxation and finance, as a reasonable tax by the state
     5  for the privilege of conducting pari-mutuel betting on the races run  at
     6  the  race  meetings  held  by such franchised corporation, the following
     7  percentages of the total pool for regular and  multiple  bets  five  per
     8  centum  of regular bets and four per centum of multiple bets plus twenty
     9  per centum of the breaks; for  exotic  wagers  seven  and  one-half  per
    10  centum  plus  twenty per centum of the breaks, and for super exotic bets
    11  seven and one-half per centum plus fifty per centum of the breaks.
    12    For the  period  June  first,  nineteen  hundred  ninety-five  through
    13  September  ninth,  nineteen  hundred  ninety-nine,  such  tax on regular
    14  wagers shall be three per centum and such tax on multiple  wagers  shall
    15  be  two  and  one-half per centum, plus twenty per centum of the breaks.
    16  For the period September tenth,  nineteen  hundred  ninety-nine  through
    17  March  thirty-first,  two  thousand one, such tax on all wagers shall be
    18  two and six-tenths per centum and for the period April first, two  thou-
    19  sand  one through December thirty-first, two thousand [nineteen] twenty,
    20  such tax on all wagers shall be one and six-tenths per centum, plus,  in
    21  each  such  period,  twenty per centum of the breaks. Payment to the New
    22  York state thoroughbred breeding and development fund by such franchised
    23  corporation shall be one-half of one per centum of total daily  on-track
    24  pari-mutuel  pools  resulting from regular, multiple and exotic bets and
    25  three per centum of super exotic bets provided, however,  that  for  the
    26  period September tenth, nineteen hundred ninety-nine through March thir-
    27  ty-first,  two thousand one, such payment shall be six-tenths of one per
    28  centum of regular, multiple and exotic pools and for  the  period  April
    29  first,  two  thousand  one  through  December thirty-first, two thousand
    30  [nineteen] twenty, such payment shall be seven-tenths of one per  centum
    31  of such pools.
    32    § 10. This act shall take effect immediately.
 
    33                                   PART II
 
    34                            Intentionally Omitted
 
    35                                   PART JJ
 
    36    Section  1.  Section  2  of part EE of chapter 59 of the laws of 2018,
    37  amending the racing, pari-mutuel wagering and breeding law, relating  to
    38  adjusting  the  franchise  payment establishing an advisory committee to
    39  review the structure, operations and funding of equine drug testing  and
    40  research, is amended to read as follows:
    41    §  2.  An  advisory committee shall be established within the New York
    42  gaming commission comprised of individuals with demonstrated interest in
    43  the performance of thoroughbred and standardbred race horses  to  review
    44  the present structure, operations and funding of equine drug testing and
    45  research  conducted  pursuant to article nine of the racing, pari-mutuel
    46  wagering and breeding law.  Members  of  the  committee,  who  shall  be
    47  appointed  by the governor, shall include but not be limited to a desig-
    48  nee at the recommendation of each licensed  or  franchised  thoroughbred
    49  and  standardbred  racetrack,  a  designee at the recommendation of each
    50  operating regional off-track betting  corporation,  a  designee  at  the
    51  recommendation of each recognized horsemen's organization at licensed or
    52  franchised  thoroughbred  and standardbred racetracks, a designee at the

        S. 1509--C                         63                         A. 2009--C
 
     1  recommendation of both Morrisville State College and the Cornell Univer-
     2  sity School of Veterinary Medicine, and two designees each at the recom-
     3  mendation of the speaker of the assembly and temporary president of  the
     4  senate.  The  governor  shall designate the chair from among the members
     5  who shall serve as such at the pleasure of the governor. State  agencies
     6  shall  cooperate with and assist the committee in the fulfillment of its
     7  duties and may  render  informational,  non-personnel  services  to  the
     8  committee within their respective functions as the committee may reason-
     9  ably request. Recommendations shall be delivered to the temporary presi-
    10  dent  of the senate, speaker of the assembly and governor by December 1,
    11  [2018] 2019 regarding the future of such research, testing and  funding.
    12  Members of the board shall not be considered policymakers.
    13    §  2. Subdivision 1 of section 902 of the racing, pari-mutuel wagering
    14  and breeding law, as amended by chapter 15  of  the  laws  of  2010,  is
    15  amended to read as follows:
    16    1.  In  order  to assure the public's confidence and continue the high
    17  degree of integrity in racing at the pari-mutuel betting tracks,  equine
    18  drug  testing  at race meetings shall be conducted by a state college or
    19  at a land grant university within this state [with  an  approved  equine
    20  science  program].  The [state racing and wagering board] gaming commis-
    21  sion shall promulgate any rules and regulations necessary  to  implement
    22  the  provisions  of  this section, including administrative penalties of
    23  loss of purse money, fines, or denial, suspension[,] or revocation of  a
    24  license for racing drugged horses.
    25    § 3. This act shall take effect immediately.
 
    26                                   PART KK

    27                            Intentionally Omitted
 
    28                                   PART LL
 
    29    Section  1.  Subparagraph  (i)  of  paragraph  (a) of subdivision 2 of
    30  section 1306-a of the real property tax law, as amended by section 6  of
    31  part N of chapter 58 of the laws of 2011, is amended to read as follows:
    32    (i) The tax savings for each parcel receiving the exemption authorized
    33  by section four hundred twenty-five of this chapter shall be computed by
    34  subtracting  the  amount  actually  levied  against  the parcel from the
    35  amount that would have been levied if not for  the  exemption,  provided
    36  however,  that [beginning with] for the two thousand eleven-two thousand
    37  twelve through two thousand eighteen-two thousand nineteen school [year]
    38  years, the tax savings applicable to any "portion" (which as used herein
    39  shall mean that part of  an  assessing  unit  located  within  a  school
    40  district) shall not exceed the tax savings applicable to that portion in
    41  the  prior  school  year multiplied by one hundred two percent, with the
    42  result rounded to the nearest dollar; and provided further  that  begin-
    43  ning with the two thousand nineteen-two thousand twenty school year: (A)
    44  for  purposes  of the exemption authorized by section four hundred twen-
    45  ty-five of this chapter, the tax savings applicable to any portion shall
    46  not exceed the tax savings for the prior year, and (B) for  purposes  of
    47  the  credit authorized by subsection (eee) of section six hundred six of
    48  the tax law, the tax savings applicable to any portion shall not  exceed
    49  the  tax  savings  applicable  to  that portion in the prior school year
    50  multiplied by one hundred two percent, with the result  rounded  to  the
    51  nearest  dollar.  The tax savings attributable to the basic and enhanced
    52  exemptions shall be calculated separately. It shall be the  responsibil-

        S. 1509--C                         64                         A. 2009--C
 
     1  ity  of  the  commissioner  to  calculate  tax  savings  limitations for
     2  purposes of this subdivision.
     3    §  2.  Subparagraph  (G) of paragraph 1 of subsection (eee) of section
     4  606 of the tax law, as amended by section 8 of part A of chapter  73  of
     5  the laws of 2016, is amended to read as follows:
     6    (G)  "STAR tax savings" means the tax savings attributable to the STAR
     7  exemption within a portion of a school district, as  determined  by  the
     8  commissioner  pursuant  to  subdivision  two of section thirteen hundred
     9  six-a of the real property tax law for purposes of the credit authorized
    10  by this subsection.
    11    § 3. This act shall take effect immediately.
 
    12                                   PART MM
 
    13    Section 1. Section 1405-B of the tax law is amended by  adding  a  new
    14  subdivision (c) to read as follows:
    15    (c)  The  information contained within information returns filed under
    16  subdivision (b) of this section may be provided by the  commissioner  to
    17  local  assessors  for  use in real property tax administration, and such
    18  information shall not be subject to the secrecy provisions set forth  in
    19  section  fourteen  hundred  eighteen of this chapter, provided, however,
    20  that the commissioner shall not  disclose  social  security  numbers  or
    21  employer identification numbers.
    22    § 2. This act shall take effect January 1, 2020.
 
    23                                   PART NN
 
    24    Section  1.  Paragraph 3 of subsection (e-1) of section 606 of the tax
    25  law, as added by section 2 of part K of chapter 59 of the laws of  2014,
    26  is amended as follows:
    27    (3)  Determination  of  credit.  For  taxable years after two thousand
    28  thirteen [and prior to two thousand sixteen], the amount of  the  credit
    29  allowable under this subsection shall be determined as follows:
    30  If household gross income    Excess real property    The credit amount is
    31  for the taxable year is:     taxes are the excess    the following
    32                               of real property tax    percentage of excess
    33                               equivalent or the       property taxes:
    34                               excess of qualifying
    35                               real property taxes
    36                               over the following
    37                               percentage of
    38                               household gross
    39                               income:
    40  Less than $100,000                   4                    4.5
    41  $100,000 to less than                5                    3.0
    42  $150,000
    43  $150,000 to less than                6                    1.5
    44  $200,000
    45    Notwithstanding  the  foregoing  provisions, the maximum credit deter-
    46  mined under this subparagraph may not exceed five hundred dollars.
    47    § 2. This act shall take effect immediately and shall apply to taxable
    48  years beginning on and after January 1, 2016;  provided,  however,  that
    49  the amendments to subsection (e-1) of section 606 of the tax law made by
    50  section  one  of this act shall not affect the repeal of such subsection
    51  and shall be deemed to be repealed therewith.

        S. 1509--C                         65                         A. 2009--C
 
     1                                   PART OO
 
     2    Section  1.  Subdivision v of section 233 of the real property law, as
     3  amended by chapter 566 of the laws  of  1996,  is  amended  to  read  as
     4  follows:
     5    v.  1.  On  and  after  April first, nineteen hundred eighty-nine, the
     6  commissioner of housing and community renewal shall have the  power  and
     7  duty  to  enforce  and  ensure  compliance  with  the provisions of this
     8  section. However, the commissioner shall not have the power or  duty  to
     9  enforce  manufactured  home park rules and regulations established under
    10  subdivision f of this section.
    11    2. On or before January  first,  nineteen  hundred  eighty-nine,  each
    12  manufactured  home  park  owner  or  operator  shall file a registration
    13  statement with the commissioner and  shall  thereafter  file  an  annual
    14  registration  statement  on  or  before January first of each succeeding
    15  year. The commissioner, by regulation, shall provide that such registra-
    16  tion statement shall include only the names of  all  persons  owning  an
    17  interest in the park, the names of all tenants of the park, all services
    18  provided  by  the  park  owner  to the tenants and a copy of all current
    19  manufactured home park rules and  regulations.  The  reporting  of  such
    20  information  to  the  commissioner  of  taxation and finance pursuant to
    21  subparagraph (B) of paragraph six of subsection  (eee)  of  section  six
    22  hundred  six  of the tax law shall be deemed to satisfy the requirements
    23  of this paragraph.  That the commissioner may not be the primary recipi-
    24  ent of such registration statement shall  not  be  construed  to  limit,
    25  alter or diminish the ability or responsibility of the division of hous-
    26  ing  and  community renewal in regards to enforcement of this section or
    27  any other applicable laws. The commissioner may  request  additional  or
    28  corrected  information  to be filed by each manufactured home park owner
    29  or operator as he or she deems necessary to carry out  proper  oversight
    30  of  such  manufactured  home parks. The commissioner shall annually make
    31  publicly available on its website a report of the data collected  pursu-
    32  ant  to  this  subdivision  or  subparagraph  (B)  of  paragraph  six of
    33  subsection (eee) of section six hundred six of the tax law, not  includ-
    34  ing any personally identifiable information.
    35    3. Whenever there shall be a violation of this section, an application
    36  may  be made by the commissioner of housing and community renewal in the
    37  name of the people of the state of New York to a court or justice having
    38  jurisdiction by a special proceeding to issue an  injunction,  and  upon
    39  notice  to  the  defendant  of  not  less  than five days, to enjoin and
    40  restrain the continuance of such violation; and if it  shall  appear  to
    41  the  satisfaction  of  the  court  or justice that the defendant has, in
    42  fact, violated this section, an injunction may be issued by  such  court
    43  or  justice,  enjoining  and  restraining any further violation and with
    44  respect to this subdivision, directing  the  filing  of  a  registration
    45  statement.  In any such proceeding, the court may make allowances to the
    46  commissioner of housing and community renewal of a sum not exceeding two
    47  thousand dollars against each defendant, and direct restitution.   When-
    48  ever  the  court  shall  determine  that a violation of this section has
    49  occurred, the court may impose a civil penalty  of  not  more  than  one
    50  thousand  five hundred dollars for each violation. Such penalty shall be
    51  deposited in the manufactured home cooperative fund, created pursuant to
    52  section fifty-nine-h of the private housing finance law.  In  connection
    53  with  any  such  proposed  application,  the commissioner of housing and
    54  community renewal is authorized to take proof and make  a  determination
    55  of  the  relevant  facts  and  to issue subpoenas in accordance with the

        S. 1509--C                         66                         A. 2009--C
 
     1  civil practice law and rules. The provisions of this  subdivision  shall
     2  not impair the rights granted under subdivision u of this section.
     3    §  2.  Subparagraph  (B) of paragraph 6 of subsection (eee) of section
     4  606 of the tax law, as amended by section 8 of part A of chapter  73  of
     5  the laws of 2016, is amended to read as follows:
     6    (B)  (i)  In  the case of property consisting of a mobile home that is
     7  described in paragraph (1) of subdivision two of  section  four  hundred
     8  twenty-five  of  the  real  property  tax  law, the amount of the credit
     9  allowable with respect to such mobile home shall be equal to  the  basic
    10  STAR  tax  savings for the school district portion, or the enhanced STAR
    11  tax savings for the school district portion,  whichever  is  applicable,
    12  that  would  be  applied  to  a separately assessed parcel in the school
    13  district portion with a taxable assessed value equal to twenty  thousand
    14  dollars  multiplied  by  the  latest  state equalization rate or special
    15  equalization rate for the assessing unit in which  the  mobile  home  is
    16  located. Provided, however, that if the commissioner is in possession of
    17  information,  including  but  not  limited  to  assessment records, that
    18  demonstrates to the  commissioner's  satisfaction  that  the  taxpayer's
    19  mobile  home  is  worth  more  than  twenty  thousand dollars, or if the
    20  taxpayer provides the commissioner with such information, the taxpayer's
    21  credit shall be increased accordingly, but in no case shall  the  credit
    22  exceed the basic STAR tax savings or enhanced STAR tax savings, whichev-
    23  er is applicable, for the school district portion.
    24    (ii)  The  commissioner  may  implement  an  electronic system for the
    25  reporting of information by owners and operators  of  manufactured  home
    26  parks,  as defined by section two hundred thirty-three of the real prop-
    27  erty law. Upon the implementation of such a system, each such owner  and
    28  operator  shall file electronic statements with the commissioner accord-
    29  ing to a schedule to be determined by the commissioner.  Such  statement
    30  shall  require  reporting  of names of all persons owning an interest in
    31  the park, the services provided by the park owner to  the  tenants,  the
    32  name  of  the  agent designated pursuant to subdivision l of section two
    33  hundred thirty-three of the real property law, the names  and  addresses
    34  of  all tenants of the park, whether the tenant leases or owns the home,
    35  the rent set for each lot in the park, and such  additional  information
    36  as  the commissioner may deem necessary for the proper administration of
    37  the STAR exemption established pursuant to section four hundred  twenty-
    38  five  of  the  real  property  tax law and the STAR credit and any other
    39  property tax-based credit established pursuant to this section.  In  the
    40  case  of the first registration statement filed in a calendar year, such
    41  statement shall also include a copy of  all  current  manufactured  home
    42  park  rules and regulations. In the case that the manufactured home park
    43  rules and regulations are modified after the filing of the first  regis-
    44  tration  statement  in a calendar year, the next subsequent registration
    45  statement shall also include a copy of such rules and  regulations.  The
    46  commissioner  shall  provide  the  commissioner of housing and community
    47  renewal with the information contained in  each  report  no  later  than
    48  thirty days after the receipt thereof.
    49    § 3. This act shall take effect immediately.
 
    50                                   PART PP
 
    51    Section  1.  Subparagraph  (iv)  of  paragraph (b) of subdivision 4 of
    52  section 425 of the real property tax law, as amended  by  section  2  of
    53  part B of chapter 59 of the laws of 2018, is amended to read as follows:

        S. 1509--C                         67                         A. 2009--C
 
     1    (iv)  (A)  Effective  with  applications for the enhanced exemption on
     2  final assessment rolls to be completed in  two  thousand  nineteen,  the
     3  application  form shall indicate that all owners of the property and any
     4  owners' spouses residing on the premises must have their  income  eligi-
     5  bility  verified  annually  by  the  department  and  must furnish their
     6  taxpayer identification numbers in order  to  facilitate  matching  with
     7  records  of the department. The income eligibility of such persons shall
     8  be verified annually by the  department,  and  the  assessor  shall  not
     9  request  income documentation from them. All applicants for the enhanced
    10  exemption and all assessing units shall be required  to  participate  in
    11  this  program,  which  shall  be  known  as the STAR income verification
    12  program.
    13    (B) Effective with final assessment rolls to be completed in two thou-
    14  sand twenty, the commissioner shall also annually verify the eligibility
    15  of such persons for the enhanced exemption on the basis of age and resi-
    16  dency as well as income.
    17    (C) Where the commissioner finds that the enhanced exemption should be
    18  replaced with a basic exemption because [the income limitation  applica-
    19  ble  to  the  enhanced exemption has been exceeded] the property is only
    20  eligible for a basic exemption, he or she  shall  provide  the  property
    21  owners  with  notice  and  an  opportunity to submit to the commissioner
    22  evidence to the contrary. Where the commissioner finds that the enhanced
    23  exemption should be removed or denied  without  being  replaced  with  a
    24  basic  exemption  because [the income limitation applicable to the basic
    25  exemption has also been exceeded]  the  property  is  not  eligible  for
    26  either  exemption,  he  or  she  shall  provide the property owners with
    27  notice and an opportunity to submit to the commissioner evidence to  the
    28  contrary.  In  either case, if the owners fail to respond to such notice
    29  within forty-five days from the mailing thereof, or  if  their  response
    30  does  not  show  to the commissioner's satisfaction that the property is
    31  eligible for the exemption claimed, the commissioner  shall  direct  the
    32  assessor  or  other  person  having custody or control of the assessment
    33  roll or tax roll to either replace the enhanced exemption with  a  basic
    34  exemption, or to remove or deny the enhanced exemption without replacing
    35  it  with  a  basic  exemption,  as  appropriate.  The commissioner shall
    36  further direct such person to  correct  the  roll  accordingly.  Such  a
    37  directive  shall  be  binding  upon  the assessor or other person having
    38  custody or control of the assessment roll or  tax  roll,  and  shall  be
    39  implemented by such person without the need for further documentation or
    40  approval.
    41    [(C)]  (D)  Notwithstanding  any  provision  of  law  to the contrary,
    42  neither an assessor nor a board of assessment review has  the  authority
    43  to  consider  an objection to the replacement or removal or denial of an
    44  exemption pursuant to this  subdivision,  nor  may  such  an  action  be
    45  reviewed  in  a proceeding to review an assessment pursuant to title one
    46  or one-A of article seven of this chapter. Such an action  may  only  be
    47  challenged before the department. If a taxpayer is dissatisfied with the
    48  department's  final determination, the taxpayer may appeal that determi-
    49  nation to the state board of real property tax services in  a  form  and
    50  manner  to be prescribed by the commissioner. Such appeal shall be filed
    51  within forty-five days from  the  issuance  of  the  department's  final
    52  determination. If dissatisfied with the state board's determination, the
    53  taxpayer  may  seek judicial review thereof pursuant to article seventy-
    54  eight of the civil practice law and rules. The taxpayer shall  otherwise
    55  have  no  right to challenge such final determination in a court action,
    56  administrative proceeding or any other form of  legal  recourse  against

        S. 1509--C                         68                         A. 2009--C

     1  the  commissioner,  the department, the state board of real property tax
     2  services, the assessor or other person having custody or control of  the
     3  assessment roll or tax roll regarding such action.
     4    §  2. Paragraph (c) of subdivision 13 of section 425 of the real prop-
     5  erty tax law, as amended by section 1 of part J of  chapter  57  of  the
     6  laws  of  2013,  is amended, and a new paragraph (f) is added to read as
     7  follows:
     8    (c) Additional consequences. A penalty tax may be imposed pursuant  to
     9  this  subdivision whether or not the improper exemption has been revoked
    10  in the manner provided by this section. In addition, a person or persons
    11  who are found to have made a material misstatement shall be disqualified
    12  from further exemption pursuant to this section, and if  such  misstate-
    13  ment  appears on an application filed on or after April first, two thou-
    14  sand nineteen, from the credit authorized by subsection (eee) of section
    15  six hundred six of the tax law, for a period  of  [five  years  if  such
    16  misstatement appears on an application filed prior to October first, two
    17  thousand  thirteen,  and]  six years [if such misstatement appears on an
    18  application filed thereafter]. In addition, such person or  persons  may
    19  be subject to prosecution pursuant to the penal law.
    20    (f)  Assessor notification. The assessor shall inform the commissioner
    21  whenever a person or persons is found to have made a material  misstate-
    22  ment on an application for the exemption authorized by this section.
    23    §  3. Paragraph (13) of subsection (eee) of section 606 of the tax law
    24  is amended by adding a new subparagraph (E) to read as follows:
    25    (E) On or after April first, two thousand nineteen, a taxpayer who  is
    26  found  to  have  made  a material misstatement on an application for the
    27  credit authorized by this section shall be disqualified  from  receiving
    28  such  credit for six years. As used herein, the term "material misstate-
    29  ment" shall have the same meaning as  set  forth  in  paragraph  (a)  of
    30  subdivision  thirteen  of  section  four hundred twenty-five of the real
    31  property tax law.
    32    § 4. Subparagraph (E) of paragraph (10) of subsection (eee) of section
    33  606 of the tax law, as amended by section 8 of part A of chapter  73  of
    34  the laws of 2016, is amended to read as follows:
    35    (E)  If  the  commissioner determines after issuing an advance payment
    36  that it was issued in an excessive amount or to an ineligible or  incor-
    37  rect  party,  the  commissioner shall be empowered to utilize any of the
    38  procedures for collection, levy and lien  of  personal  income  tax  set
    39  forth  in  this article, any other relevant procedures referenced within
    40  the provisions of this article, and any other law as may be  applicable,
    41  to  recoup the improperly issued amount; provided that in the event such
    42  party was determined to be ineligible on  the  basis  that  his  or  her
    43  primary  residence  received the STAR exemption in the associated fiscal
    44  year, the improperly issued credit amount shall  be  deemed  a  clerical
    45  error and shall be paid upon notice and demand without the issuance of a
    46  notice  of  deficiency  and shall be assessed, collected and paid in the
    47  same manner as taxes.
    48    § 5. This act shall take effect immediately.
 
    49                                   PART QQ
 
    50    Section 1.  Section 467 of the real property tax  law  is  amended  by
    51  adding a new subdivision 11 to read as follows:
    52    11. (a) Notwithstanding any provision of law to the contrary, upon the
    53  request  of  an  assessor, the commissioner may disclose to the assessor
    54  the names and addresses of the owners of  property  in  that  assessor's

        S. 1509--C                         69                         A. 2009--C
 
     1  assessing unit who are receiving the enhanced STAR exemption or enhanced
     2  STAR  credit  and  whose  federal adjusted gross income is less than the
     3  uppermost amount specified by subparagraph three  of  paragraph  (b)  of
     4  subdivision  one  of  this  section (represented therein as M + $8,400).
     5  Such amount shall be determined without regard to any local options that
     6  the municipal corporation may or may not have exercised in  relation  to
     7  increasing or decreasing the maximum income eligibility level authorized
     8  by  this section, provided that the amount so determined for a city with
     9  a population of one million or more shall take into account the distinct
    10  maximum income eligibility level established for such city by  paragraph
    11  (a)  of  subdivision three of this section. In no case shall the commis-
    12  sioner disclose to an assessor the amount of an owner's federal adjusted
    13  gross income.
    14    (b) The assessor may use the information contained in such a report to
    15  contact those owners who are not already receiving the exemption author-
    16  ized by this section and to suggest that they consider applying for  it.
    17  Provided,  however,  that nothing contained herein shall be construed as
    18  enabling any person or persons to qualify for the  exemption  authorized
    19  by  this  section  on  the basis of their federal adjusted gross income,
    20  rather than on the basis of their income as determined pursuant  to  the
    21  provisions of paragraph (a) of subdivision three of this section.
    22    (c)  Information disclosed to an assessor pursuant to this subdivision
    23  shall be used only for purposes of real property tax administration.  It
    24  shall  be deemed confidential otherwise, and shall not be subject to the
    25  provisions of article six of the public officers law.
    26    § 2. Section 1532 of the real property tax law is amended by adding  a
    27  new subdivision 5 to read as follows:
    28    5.  Information  regarding decedents provided by the commissioner to a
    29  county director of real property tax services pursuant to subsection (c)
    30  of section six hundred fifty-one of the tax law shall be used  only  for
    31  purposes of real property tax administration. The contents of the report
    32  may be shared with the assessor and tax collecting officer of the munic-
    33  ipal  corporation  in  which the decedent's former residence is located,
    34  and with the enforcing officer if such residence is  subject  to  delin-
    35  quent taxes. The information shall be deemed confidential otherwise, and
    36  shall  not  be  subject  to  the provisions of article six of the public
    37  officers law.
    38    § 3. Subsection (c) of section 651 of the tax law, as amended by chap-
    39  ter 783 of the laws of 1962, is amended to read as follows:
    40    (c) Decedents. The return for any deceased individual  shall  be  made
    41  and  filed  by his executor, administrator, or other person charged with
    42  his property. If a final return of a decedent is for a  fractional  part
    43  of a year, the due date of such return shall be the fifteenth day of the
    44  fourth  month following the close of the twelve-month period which began
    45  with the first day of such fractional part of the year.  Notwithstanding
    46  any provision of law to the contrary, when a return has been filed for a
    47  decedent, the commissioner may disclose the  decedent's  name,  address,
    48  and  the  date of death to the director of real property tax services of
    49  the county in which the address reported on such return is located.
    50    § 4. This act shall take effect immediately.
 
    51                                   PART RR
 
    52    Section 1. Paragraph (b-1) of subdivision 3 of section 425 of the real
    53  property tax law, as added by section 1 of part FF of chapter 57 of  the
    54  laws of 2010, is amended to read as follows:

        S. 1509--C                         70                         A. 2009--C
 
     1    (b-1)  Income.  For  final assessment rolls to be used for the levy of
     2  taxes for the two thousand eleven-two thousand twelve through two  thou-
     3  sand  eighteen-two thousand nineteen school [year and thereafter] years,
     4  the parcel's affiliated income may be no greater than five hundred thou-
     5  sand  dollars,  as  determined  by  the  commissioner  [of  taxation and
     6  finance] pursuant to subdivision fourteen of this section or section one
     7  hundred seventy-one-u of the tax law, in order to be  eligible  for  the
     8  basic exemption authorized by this section. Beginning with the two thou-
     9  sand  nineteen-two  thousand  twenty  school  year,  for purposes of the
    10  exemption authorized by this section, the parcel's affiliated income may
    11  be no greater than two hundred fifty thousand dollars, as so determined.
    12  As used herein, the term "affiliated income"  shall  mean  the  combined
    13  income  of all of the owners of the parcel who resided primarily thereon
    14  on the applicable taxable status date, and of any owners' spouses resid-
    15  ing primarily thereon. For exemptions on final assessment  rolls  to  be
    16  used  for  the  levy  of  taxes for the two thousand eleven-two thousand
    17  twelve school year, affiliated income shall be determined based upon the
    18  parties' incomes for the income tax year ending in two thousand nine. In
    19  each subsequent school year, the applicable income  tax  year  shall  be
    20  advanced  by  one  year. The term "income" as used herein shall have the
    21  same meaning as in subdivision four of this section.
    22    § 2. Subparagraph (A) of paragraph 3 of subsection  (eee)  of  section
    23  606 of the tax law, as added by section 8 of part A of chapter 73 of the
    24  laws of 2016, is amended to read as follows:
    25    (A)  Beginning  with taxable years after two thousand fifteen, a basic
    26  STAR credit shall be available to a qualified taxpayer if the affiliated
    27  income of the parcel that serves as the taxpayer's primary residence  is
    28  less  than  or  equal to five hundred thousand dollars. The income limit
    29  established for the basic STAR exemption by paragraph (b-1) of  subdivi-
    30  sion  three of section four hundred twenty-five of the real property tax
    31  law shall not be taken into account when determining eligibility for the
    32  basic STAR credit.
    33    § 3. This act shall take effect immediately.
 
    34                                   PART SS
 
    35    Section 1. Subdivision 6 of section 1306-a of the  real  property  tax
    36  law,  as  amended  by  section 3 of part TT of chapter 59 of the laws of
    37  2017, is amended to read as follows:
    38    6. When the commissioner determines, at least twenty days prior to the
    39  levy of school district taxes, that an advance credit  of  the  personal
    40  income  tax credit authorized by subsection (eee) of section six hundred
    41  six of the tax law will be provided to the owners of a  parcel  in  that
    42  school  district,  he  or  she  shall so notify the assessor, the county
    43  director of real property tax  services,  and  the  authorities  of  the
    44  school  district,  who  shall  cause a statement to be placed on the tax
    45  bill for the parcel in substantially the following form:  "An  estimated
    46  STAR  check has been or will be mailed to you [upon issuance] by the NYS
    47  Tax Department. Any overpayment or underpayment  can  be  reconciled  on
    48  your next tax return or STAR credit check."
    49    Notwithstanding  any  provision  of  law to the contrary, in the event
    50  that the parcel in question had been granted a  STAR  exemption  on  the
    51  assessment  roll upon which school district taxes are to be levied, such
    52  exemption shall be deemed null and  void,  shall  be  removed  from  the
    53  assessment  roll, and shall be disregarded when the parcel's tax liabil-
    54  ity is determined. The assessor or other  local  official  or  officials

        S. 1509--C                         71                         A. 2009--C
 
     1  having  custody  and  control  of  the data file used to generate school
     2  district tax rolls and tax bills shall be  authorized  and  directed  to
     3  change  such file as necessary to enable the school district authorities
     4  to discharge the duties imposed upon them by this subdivision.
     5    § 2. This act shall take effect immediately.
 
     6                                   PART TT
 
     7    Section 1. Paragraph (a-2) of subdivision 6 of section 425 of the real
     8  property  tax  law, as added by section 1 of part D of chapter 60 of the
     9  laws of 2016, is amended to read as follows:
    10    (a-2) Notwithstanding any provision of law to the contrary,  where  [a
    11  renewal]  an application for the "enhanced" STAR exemption authorized by
    12  subdivision four of this section has not been filed  on  or  before  the
    13  taxable  status date, and the owner believes that good cause existed for
    14  the failure to file the [renewal] application by that  date,  the  owner
    15  may,  no  later than the last day for paying school taxes without incur-
    16  ring interest or penalty, submit a written request to  the  commissioner
    17  asking him or her to extend the filing deadline and grant the exemption.
    18  Such  request  shall  contain  an  explanation  of  why the deadline was
    19  missed, and shall be accompanied by [a renewal] an application, reflect-
    20  ing the facts and circumstances as they existed on  the  taxable  status
    21  date.  After  consulting  with the assessor, the commissioner may extend
    22  the filing deadline and grant  the  exemption  if  the  commissioner  is
    23  satisfied  that  (i)  good  cause  existed  for  the failure to file the
    24  [renewal] application by the taxable status  date,  and  that  (ii)  the
    25  applicant is otherwise entitled to the exemption. The commissioner shall
    26  mail  notice of his or her determination to such owner and the assessor.
    27  If the determination  states  that  the  commissioner  has  granted  the
    28  exemption,  the  assessor  shall thereupon be authorized and directed to
    29  correct the assessment roll  accordingly,  or,  if  another  person  has
    30  custody or control of the assessment roll, to direct that person to make
    31  the appropriate corrections. If the correction is not made before school
    32  taxes are levied, the [failure to take the exemption into account in the
    33  computation  of  the tax shall be deemed a "clerical error" for purposes
    34  of title three of article five of this chapter, and shall  be  corrected
    35  accordingly]   school  district  authorities  shall  be  authorized  and
    36  directed to take account of the fact that the commissioner  has  granted
    37  the  exemption  by  correcting the applicant's tax bill and/or issuing a
    38  refund accordingly.
    39    § 2. Paragraph (d) of subdivision 2 of section 496 of the real proper-
    40  ty tax law, as added by section 3 of part A of chapter 60 of the laws of
    41  2016, is amended to read as follows:
    42    (d) If the applicant is renouncing a STAR exemption in order to quali-
    43  fy for the personal income tax credit authorized by subsection (eee)  of
    44  section  six  hundred  six  of  the tax law, and no other exemptions are
    45  being renounced on the same application, or if the applicant is renounc-
    46  ing a STAR exemption before school taxes have been levied on the assess-
    47  ment roll upon which that exemption appears, no processing fee shall  be
    48  applicable.
    49    § 3. Paragraph (a) of subdivision 2 of section 496 of the real proper-
    50  ty  tax law, as amended by section 3 of part A of chapter 60 of the laws
    51  of 2016, is amended to read as follows:
    52    (a) For each assessment roll on which the renounced exemption appears,
    53  the assessed value that was exempted shall be multiplied by the tax rate
    54  or rates that were applied to that assessment roll, or in the case of  a

        S. 1509--C                         72                         A. 2009--C

     1  renounced  STAR exemption, the tax savings calculated pursuant to subdi-
     2  vision two of section thirteen hundred six-a of this  chapter.  Interest
     3  shall  then  be  added  to  each  such product at the rate prescribed by
     4  section  nine hundred twenty-four-a of this chapter or such other law as
     5  may be applicable for each month or portion thereon since  the  levy  of
     6  taxes upon such assessment roll.
     7    § 4. Paragraph 5 of subsection (eee) of section 606 of the tax law, as
     8  amended  by  section  8  of part A of chapter 73 of the laws of 2016, is
     9  amended to read as follows:
    10    (5) Disqualification. A taxpayer shall  not  qualify  for  the  credit
    11  authorized  by  this subsection if the parcel that serves as the taxpay-
    12  er's primary residence received the STAR  exemption  on  the  assessment
    13  roll  upon  which  school  district taxes for the associated fiscal year
    14  [where] were levied. Provided, however, that  the  taxpayer  may  remove
    15  this  disqualification  by  renouncing  the  exemption  [and  making any
    16  required payments] by December thirty-first  of  the  taxable  year,  as
    17  provided  by  subdivision sixteen of section four hundred twenty-five of
    18  the real property tax law, and making any required payments  within  the
    19  time  frame  prescribed  by  section four hundred ninety-six of the real
    20  property tax law.
    21    § 5. This act shall take effect immediately.
 
    22                                   PART UU
 
    23    Section 1. The tax law is amended by adding a new article 28-C to read
    24  as follows:
 
    25                                ARTICLE 28-C
    26                     SUPPLEMENTAL TAX ON VAPOR PRODUCTS

    27  Section 1180. Definitions.
    28          1181. Imposition of tax.
    29          1182. Imposition of compensating use tax.
    30          1183. Vapor products dealer registration and renewal.
    31          1184. Administrative provisions.
    32          1185. Criminal penalties.
    33          1186. Deposit and disposition of revenue.
    34    § 1180. Definitions. For the purposes of the  taxes  imposed  by  this
    35  article, the following terms shall mean:
    36    (a) "Vapor product" means any noncombustible liquid or gel, regardless
    37  of  the  presence  of  nicotine  therein,  that  is manufactured in to a
    38  finished product for use in an electronic cigarette,  electronic  cigar,
    39  electronic  cigarillo,  electronic pipe, vaping pen, hookah pen or other
    40  similar device. "Vapor product" shall not include any  product  approved
    41  by  the  United States food and drug administration as a drug or medical
    42  device, or manufactured and dispensed pursuant to title five-A of  arti-
    43  cle thirty-three of the public health law.
    44    (b) "Vapor products dealer" means a person licensed by the commission-
    45  er to sell vapor products in this state.
    46    §  1181.  Imposition  of  Tax. In addition to any other tax imposed by
    47  this chapter or other law, there is  hereby  imposed  a  tax  of  twenty
    48  percent  on receipts from the retail sale of vapor products sold in this
    49  state. The tax is imposed on the purchaser and collected  by  the  vapor
    50  products  dealer as defined in subdivision (b) of section eleven hundred
    51  eighty of this article, in trust for and on account of the state.

        S. 1509--C                         73                         A. 2009--C
 
     1    § 1182. Imposition of compensating use tax. (a) Except to  the  extent
     2  that  vapor  products  have  already  been or will be subject to the tax
     3  imposed by section eleven hundred eighty-one of  this  article,  or  are
     4  otherwise  exempt  under this article, there is hereby imposed a use tax
     5  on  every  use  within  the  state  of  vapor products: (1) purchased at
     6  retail; and (2) manufactured or processed by the user if  items  of  the
     7  same  kind  are  sold  by him or her in the regular course of his or her
     8  business.
     9    (b) For purposes of paragraph one of subdivision (a) of this  section,
    10  the  tax  shall  be  at  the rate of twenty percent of the consideration
    11  given or contracted to be given for  such  vapor  product  purchased  at
    12  retail.  For  purposes  of  paragraph  two  of  subdivision  (a) of this
    13  section, the tax shall be at the rate of twenty percent of the price  at
    14  which  such items of the same kind of vapor product are offered for sale
    15  by the user, and the mere storage, keeping, retention or withdrawal from
    16  storage of such vapor product by the person that manufactured  or  proc-
    17  essed  such  vapor  product  shall not be deemed a taxable use by him or
    18  her.
    19    (c) The tax due pursuant to this section shall be paid and reported no
    20  later than twenty days after such  use  on  a  form  prescribed  by  the
    21  commissioner.
    22    §  1183.  Vapor  products  dealer  registration and renewal. (a) Every
    23  person who intends to sell vapor products in  this  state  must  receive
    24  from the commissioner a certificate of registration prior to engaging in
    25  business.  Such  person  must electronically submit a properly completed
    26  application for a certificate of registration for each location at which
    27  vapor products will be sold in this state, on a form prescribed  by  the
    28  commissioner,  and  shall be accompanied by a non-refundable application
    29  fee of three hundred dollars.
    30     (b) A vapor products dealer  certificate  of  registration  shall  be
    31  valid  for  the  calendar  year  for  which  it is issued unless earlier
    32  suspended or revoked. Upon the expiration of  the  term  stated  on  the
    33  certificate  of registration, such certificate shall be null and void. A
    34  certificate of registration shall not be assignable or transferable  and
    35  shall be destroyed immediately upon the vapor products dealer ceasing to
    36  do  business  as specified in such certificate or in the event that such
    37  business never commenced.
    38    (c) Every vapor product dealer shall publicly display a vapor products
    39  dealer certificate of registration in each place  of  business  in  this
    40  state  where  vapor products are sold at retail. A vapor products dealer
    41  who has no regular place of business shall publicly display  such  valid
    42  certificate  on each of its carts, stands, trucks or other merchandising
    43  devices through which it sells vapor products.
    44    (d) (1) The commissioner shall refuse to issue a certificate of regis-
    45  tration to any applicant who does not possess  a  valid  certificate  of
    46  authority  under section eleven hundred thirty-four of this chapter.  In
    47  addition, the commissioner may refuse to issue a certificate  of  regis-
    48  tration,  or  suspend,  cancel  or  revoke a certificate of registration
    49  issued to any person who: (A) has a past-due liability as that  term  is
    50  defined  in  section  one hundred seventy-one-v of this chapter; (B) has
    51  had a certificate of registration under this article or any  license  or
    52  registration  provided  for in this chapter revoked within one year from
    53  the date on which such application was filed; (C) has  been convicted of
    54  a crime provided for in this chapter within one year from  the  date  on
    55  which  such  application was filed; (D) willfully fails to file a report
    56  or return required by this article; (E) willfully files,  causes  to  be

        S. 1509--C                         74                         A. 2009--C
 
     1  filed,  gives  or  causes  to  be given a report, return, certificate or
     2  affidavit required by this article which is false; (F)  willfully  fails
     3  to collect or truthfully account for or pay over any tax imposed by this
     4  article;  or (G) whose place of business is at the same premises as that
     5  of a person whose vapor products dealer registration  has  been  revoked
     6  and  where  such  revocation is still in effect, unless the applicant or
     7  vapor products dealer provides the commissioner with adequate documenta-
     8  tion demonstrating that such applicant or vapor products dealer acquired
     9  the premises or business through an arm's length transaction as  defined
    10  in  paragraph (e) of subdivision one of section four hundred eighty-a of
    11  this chapter.
    12    (2) In addition to the grounds  provided  in  paragraph  one  of  this
    13  subdivision,  the  commissioner  shall  refuse to issue a certificate of
    14  registration and shall cancel or suspend a certificate  of  registration
    15  as  directed by an enforcement officer pursuant to article thirteen-F of
    16  the public health law. Notwithstanding  any  provision  of  law  to  the
    17  contrary,  an applicant whose application for a certificate of registra-
    18  tion is refused  or  a  vapor  products  dealer  whose  registration  is
    19  cancelled  or  suspended  under  this paragraph shall have no right to a
    20  hearing under this chapter and shall have no right to commence  a  court
    21  action  or proceeding or to any other legal recourse against the commis-
    22  sioner  with  respect  to  such  refusal,  suspension  or  cancellation;
    23  provided,  however,  that  nothing  herein  shall be construed to deny a
    24  vapor products dealer a hearing under article thirteen-F of  the  public
    25  health law or to prohibit vapor products dealers from commencing a court
    26  action  or  proceeding  against  an  enforcement  officer  as defined in
    27  section thirteen hundred ninety-nine-aa of the public health law.
    28    (e) If a vapor products dealer is suspended, cancelled or revoked  and
    29  such  vapor  products  dealer sells vapor products through more than one
    30  place of business in this state, the vapor products dealer's certificate
    31  of registration issued to that place of business, cart, stand, truck  or
    32  other  merchandising  device,  where  such  violation occurred, shall be
    33  suspended,  revoked  or  cancelled.  Provided,  however,  upon  a  vapor
    34  products  dealer's third suspension, cancellation or revocation within a
    35  five-year period for any one or more businesses owned or operated by the
    36  vapor products dealer, such suspension, cancellation, or  revocation  of
    37  the  vapor  products dealer's certificate of registration shall apply to
    38  all places of business where he or she  sells  vapor  products  in  this
    39  state.
    40    (f)  Every  holder  of  a  certificate of registration must notify the
    41  commissioner of changes to any of the information stated on the  certif-
    42  icate or changes to any information contained in the application for the
    43  certificate of registration. Such notification must be made on or before
    44  the  last  day  of  the  month in which a change occurs and must be made
    45  electronically on a form prescribed by the commissioner.
    46    (g) Every vapor products dealer who holds a certificate  of  registra-
    47  tion  under  this article shall be required to reapply for a certificate
    48  of registration for the following calendar year on or before the twenti-
    49  eth day of September and such reapplication shall be subject to the same
    50  requirements and  conditions,  including  grounds  for  refusal,  as  an
    51  initial  registration  under  this article, including but not limited to
    52  the payment of the three hundred dollar application fee for each  retail
    53  location.
    54    (h)  In  addition  to  any  other penalty imposed by this chapter, any
    55  vapor products dealer who violates the provisions of this  section,  (1)
    56  for  a  first  violation  is  liable for a civil fine not less than five

        S. 1509--C                         75                         A. 2009--C
 
     1  thousand dollars but not to exceed twenty-five thousand dollars and such
     2  certificate of registration may be suspended for a period  of  not  more
     3  than  six  months;  and  (2) for a second or subsequent violation within
     4  three years following a prior violation of this section, is liable for a
     5  civil  fine not less than ten thousand dollars but not to exceed thirty-
     6  five thousand dollars  and  such  certificate  of  registration  may  be
     7  suspended  for  a  period of up to thirty-six months; or (3) for a third
     8  violation within a period of five years, its vapor products  certificate
     9  or  certificates  of registration issued to each place of business owned
    10  or operated by the vapor products dealer in this state, shall be revoked
    11  for a period of up to five years.
    12    § 1184. Administrative provisions. (a) Except  as  otherwise  provided
    13  for in this article, the taxes imposed by this article shall be adminis-
    14  tered  and  collected  in  a  like  manner as and jointly with the taxes
    15  imposed by sections eleven hundred five and eleven hundred ten  of  this
    16  chapter.  In addition, except as otherwise provided in this article, all
    17  of the provisions  of  article  twenty-eight  of  this  chapter  (except
    18  sections  eleven  hundred  seven,  eleven  hundred eight, eleven hundred
    19  nine, and eleven hundred forty-eight) relating to or applicable  to  the
    20  administration,  collection  and  review  of  the  taxes imposed by such
    21  sections eleven hundred five and eleven hundred ten, including, but  not
    22  limited to, the provisions relating to definitions, returns, exemptions,
    23  penalties,  tax  secrecy, personal liability for the tax, and collection
    24  of tax from the customer, shall apply to the taxes imposed by this arti-
    25  cle so far as such provisions  can  be  made  applicable  to  the  taxes
    26  imposed by this article with such limitations as set forth in this arti-
    27  cle  and  such  modifications as may be necessary in order to adapt such
    28  language to the taxes so imposed. Such provisions shall apply  with  the
    29  same  force  and  effect as if the language of those provisions had been
    30  set forth in full  in  this  article  except  to  the  extent  that  any
    31  provision  is either inconsistent with a provision of this article or is
    32  not relevant to the taxes imposed by this article.
    33    (b) Notwithstanding the provisions of subdivision (a) of this section,
    34  the exemptions provided in paragraph ten of subdivision (a)  of  section
    35  eleven  hundred  fifteen  of this chapter, and the provisions of section
    36  eleven hundred sixteen, except those provided in  paragraphs  one,  two,
    37  three and six of subdivision (a) of such section, shall not apply to the
    38  taxes imposed by this article.
    39    (c)  Notwithstanding  the provisions of this section or section eleven
    40  hundred forty-six of this chapter, the  commissioner may, in his or  her
    41  discretion,  permit  the commissioner of health or his or her authorized
    42  representative to inspect any return related to the tax imposed by  this
    43  article  and  may furnish to the  commissioner of health any such return
    44  or supply him or her with information concerning an item   contained  in
    45  any  such return, or disclosed by any investigation of a liability under
    46  this article.
    47    § 1185. Criminal penalties. The criminal penalties in  sections  eigh-
    48  teen  hundred  one through eighteen   hundred seven and eighteen hundred
    49  seventeen of this chapter shall apply to  this  article  with  the  same
    50  force  and  effect  as  if the language of those provisions had been set
    51  forth in full in this article except to the extent that any provision is
    52  either inconsistent with a provision of this article or is not  relevant
    53  to the taxes imposed by this article.
    54    §  1186.  Deposit and disposition of revenue. The taxes, interest, and
    55  penalties imposed by this article  and  collected  or  received  by  the
    56  commissioner shall be deposited daily with such responsible banks, bank-

        S. 1509--C                         76                         A. 2009--C
 
     1  ing  houses or trust companies, as may be designated by the comptroller,
     2  to the credit of the comptroller in trust for the  tobacco  control  and
     3  insurance  initiatives  pool established by section ninety-two-dd of the
     4  state  finance  law  and  distributed  by  the commissioner of health in
     5  accordance with section  twenty-eight  hundred  seven-v  of  the  public
     6  health law. Such deposits will be kept separate and apart from all other
     7  money  in  the  possession  of  the  comptroller.  The comptroller shall
     8  require adequate security from all such  depositories.    Of  the  total
     9  revenue  collected or received under this article, the comptroller shall
    10  retain such amount as the commissioner may determine to be necessary for
    11  refunds under this article. Provided, however that the  commissioner  is
    12  authorized  and  directed  to deduct from the amounts he or she receives
    13  from the registration fees under section eleven hundred eighty-three  of
    14  this  article,  before  deposit  into  the tobacco control and insurance
    15  initiatives pool, a reasonable amount necessary to effectuate refunds of
    16  appropriations of the department to reimburse  the  department  for  the
    17  costs  incurred  to administer, collect and distribute the taxes imposed
    18  by this article.
    19    § 2. Subsection (a) of section 92-dd of  the  state  finance  law,  as
    20  amended  by  section  3  of part T of chapter 61 of the laws of 2011, is
    21  amended to read as follows:
    22    (a) On and after April first,  two  thousand  five,  such  fund  shall
    23  consist  of  the revenues heretofore and hereafter collected or required
    24  to be deposited pursuant to paragraph (a)  of  subdivision  eighteen  of
    25  section  twenty-eight hundred seven-c, and sections twenty-eight hundred
    26  seven-j, twenty-eight hundred seven-s and twenty-eight  hundred  seven-t
    27  of the public health law, subdivision (b) of section four hundred eight-
    28  y-two  and section eleven hundred eighty-six of the tax law and required
    29  to be credited to the tobacco control and  insurance  initiatives  pool,
    30  subparagraph  (O)  of  paragraph  four of subsection (j) of section four
    31  thousand three hundred one of the insurance law, section twenty-seven of
    32  part A of chapter one of the laws of two  thousand  two  and  all  other
    33  moneys  credited  or  transferred  thereto from any other fund or source
    34  pursuant to law.
    35    § 3. This act shall take effect on the first day of a quarterly period
    36  described in subdivision (b)  of  section  1136  of  the  tax  law  next
    37  commencing  at least one hundred eighty days after this act shall become
    38  a law, and shall apply to sales and uses of vapor products on  or  after
    39  such date.

    40                                   PART VV
 
    41                            Intentionally Omitted
 
    42                                   PART WW
 
    43    Section  1.  Section  1166-a  of the tax law, as added by section 1 of
    44  part F of chapter 25 of the laws of 2009, is amended to read as follows:
    45    § 1166-a. Special supplemental tax on passenger car rentals within the
    46  metropolitan commuter transportation district. (a) In  addition  to  the
    47  tax  imposed  under  section eleven hundred sixty of this article and in
    48  addition to any tax imposed under any other  article  of  this  chapter,
    49  there  is  hereby  imposed  and there shall be paid a tax at the rate of
    50  [five] six percent upon the receipts from every rental  of  a  passenger
    51  car which is a retail sale of such passenger car within the metropolitan

        S. 1509--C                         77                         A. 2009--C
 
     1  commuter  transportation district as defined in [subdivision] subsection
     2  (a) of section eight hundred of this chapter.
     3    (b)  Except  to  the  extent  that a passenger car rental described in
     4  subdivision (a) of this section, or section eleven  hundred  sixty-six-b
     5  of  this article, has already been or will be subject to the tax imposed
     6  under such subdivision or section and except as otherwise exempted under
     7  this article, there is hereby imposed on every person and there shall be
     8  paid a use tax for the use within the metropolitan commuter  transporta-
     9  tion  district  as  defined  in  [subdivision] subsection (a) of section
    10  eight hundred of this chapter; of any passenger car rented by  the  user
    11  [which]  that  is  a  purchase  at retail of such passenger car, but not
    12  including any lease of a passenger  car  to  which  subdivision  (i)  of
    13  section  eleven  hundred eleven of this chapter applies. For purposes of
    14  this [paragraph] subdivision, the tax shall be at the rate of [five] six
    15  percent of the consideration given or contracted to be  given  for  such
    16  property,  or  for  the  use of such property, including any charges for
    17  shipping or delivery as described in paragraph three of subdivision  (b)
    18  of  section eleven hundred one of this chapter, but excluding any credit
    19  for tangible personal property accepted in part payment and intended for
    20  resale.
    21    § 2. The tax law is amended by adding a new section 1166-b to read  as
    22  follows:
    23    § 1166-b. Special supplemental tax on passenger car rentals outside of
    24  the  metropolitan  commuter  transportation district. (a) In addition to
    25  the tax imposed under section eleven hundred sixty of this  article  and
    26  in  addition to any tax imposed under any other article of this chapter,
    27  there is hereby imposed and there shall be paid a tax at the rate of six
    28  percent upon the receipts from every rental of a passenger car  that  is
    29  not  subject  to the tax described in section eleven hundred sixty-six-a
    30  of this article, but which is a retail sale of such passenger car within
    31  the state.
    32    (b) Except to the extent that a  passenger  car  rental  described  in
    33  subdivision   (a)  of  this  section  or    in  section  eleven  hundred
    34  sixty-six-a of this article, has already been subject to the tax imposed
    35  under such subdivision or section,  and  except  as  otherwise  exempted
    36  under  this  article,  there is hereby imposed on every person and there
    37  shall be paid a use tax for the use within the state  of  any  passenger
    38  car  rented  by  the user that is a purchase at retail of such passenger
    39  car, but not including any lease of a passenger car to which subdivision
    40  (i) of section eleven  hundred  eleven  of  this  chapter  applies.  For
    41  purposes  of  this  subdivision,  the  tax  shall  be at the rate of six
    42  percent of the consideration given or contracted to be  given  for  such
    43  property,  or  for  the  use of such property, including any charges for
    44  shipping or delivery as described in paragraph three of subdivision  (b)
    45  of  section eleven hundred one of this chapter, but excluding any credit
    46  for tangible personal property accepted in part payment and intended for
    47  resale.
    48    § 3. Section 1167 of the tax law, as amended by section 3 of part F of
    49  chapter 25 of the laws of 2009, is amended to read as follows:
    50    § 1167. Deposit and disposition of revenue. All  taxes,  interest  and
    51  penalties  collected  or received by the commissioner under this article
    52  shall be deposited and disposed of pursuant to the provisions of section
    53  one hundred seventy-one-a of this chapter, except that  after  reserving
    54  amounts  in  accordance  with  such section one hundred seventy-one-a of
    55  this chapter, the remainder shall be paid  by  the  comptroller  to  the
    56  credit  of  the  highway  and  bridge  trust fund established by section

        S. 1509--C                         78                         A. 2009--C
 
     1  eighty-nine-b of the state finance law, provided, however[,]: (a) taxes,
     2  interest and penalties collected or received pursuant to section  eleven
     3  hundred  sixty-six-a  of this article shall be paid to the credit of the
     4  metropolitan transportation authority aid trust account of the metropol-
     5  itan  transportation  authority financial assistance fund established by
     6  section ninety-two-ff of the state finance law; and (b) taxes,  interest
     7  and  penalties  collected or received pursuant to section eleven hundred
     8  sixty-six-b of this article shall be paid to the credit  of  the  public
     9  transportation  systems  operating  assistance  account  established  by
    10  section eighty-eight-a of the state finance law.
    11    § 4. This act shall take effect June  1,  2019,  and  shall  apply  to
    12  rentals  of  passenger cars commencing on and after such date whether or
    13  not under a prior contract; provided, however where such  passenger  car
    14  rentals  are  billed  on a monthly, quarterly or other period basis, the
    15  tax imposed by this act shall apply to the rental  for  such  period  if
    16  more  than  half of the days included in such period are days subsequent
    17  to such effective date.
 
    18                                   PART XX
 
    19    Section 1. The tax law is amended by adding a new article 20-D to read
    20  as follows:
    21                                ARTICLE 20-D
    22                        EXCISE TAX ON SALE OF OPIOIDS
    23  Section 497. Definitions.
    24          498. Imposition of excise tax.
    25          499. Returns to be secret.
    26    § 497. Definitions. The following terms shall have the following mean-
    27  ings when used in this article.
    28    (a) "Opioid" shall mean an "opiate" as defined by subdivision  twenty-
    29  three  of  section thirty-three hundred two of the public health law and
    30  any natural, synthetic, or semisynthetic "narcotic drug" as  defined  by
    31  subdivision  twenty-two  of such section that has agonist, partial agon-
    32  ist, or agonist/antagonist morphine-like activities or  effects  similar
    33  to natural opium alkaloids, and any derivative, congener, or combination
    34  thereof  listed in schedules II-V of section thirty-three hundred six of
    35  the public health law. The term "opioid" shall not  mean  buprenorphine,
    36  methadone, or morphine.
    37    (b) "Unit" shall mean a single finished dosage form of an opioid, such
    38  as a pill, tablet, capsule, suppository, transdermal patch, buccal film,
    39  milliliter  of  liquid,  milligram  of topical preparation, or any other
    40  form.
    41    (c) "Strength per unit" shall mean the amount of opioid in a unit,  as
    42  measured by weight, volume, concentration or other metric.
    43    (d)  "Morphine milligram equivalent conversion factor" shall mean that
    44  reference standard of a particular opioid as it relates  in  potency  to
    45  morphine as determined by the commissioner of health.
    46    (e)  "Morphine  milligram  equivalent" shall mean a unit multiplied by
    47  its strength per unit multiplied by the  morphine  milligram  equivalent
    48  conversion factor.
    49    (f)  "Registrant"  shall  mean:  (1)  any person, firm, corporation or
    50  association that: (i) is required to be registered  with  the  education
    51  department as a wholesaler, manufacturer, or outsourcing facility pursu-
    52  ant  to section six thousand eight hundred eight or section six thousand
    53  eight hundred eight-b of the education law and (ii) holds and  transfers
    54  title  to  an  opioid unit; (2) any person, firm, corporation or associ-

        S. 1509--C                         79                         A. 2009--C
 
     1  ation that: (i) would be required to be registered  with  the  education
     2  department as a wholesaler, manufacturer, or outsourcing facility pursu-
     3  ant  to  such  section  six  thousand  eight hundred eight-b but for the
     4  exception  in  subdivision two of such section and (ii) holds and trans-
     5  fers title to an opioid unit; or (3) any person,  firm,  corporation  or
     6  association  that:  (i)  is  required  to  be registered with the health
     7  department as a manufacturer or distributor of  a  controlled  substance
     8  pursuant  to  section  thirty-three hundred ten of the public health law
     9  and (ii) holds and transfers title to an opioid unit.
    10    (g) "Wholesale acquisition cost" shall mean  the  manufacturer's  list
    11  price  for  an  opioid  unit  to wholesalers or direct purchasers in the
    12  United States, not including prompt pay or other discounts,  rebates  or
    13  reductions in price, for the most recent month for which the information
    14  is  available,  as  reported in wholesale price guides or other publica-
    15  tions of drug or biological pricing data.
    16    (h) "Sale" shall mean any transfer of title to an opioid  unit  for  a
    17  consideration  where  actual  or  constructive possession of such opioid
    18  unit is transferred by a registrant holding title to such opioid unit to
    19  a purchaser or its designee in this state.  A  sale  shall  not  include
    20  either the dispensing of an opioid unit pursuant to a prescription to an
    21  ultimate  consumer  or  the  transfer  of title to an opioid unit from a
    22  manufacturer in this state to a purchaser outside this state  when  such
    23  opioid unit will be used or consumed outside this state.
    24    § 498. Imposition of excise tax. (a) There is hereby imposed an excise
    25  tax on the first sale of every opioid unit in the state at the following
    26  rates:  (1)  a quarter of a cent per morphine milligram equivalent where
    27  the wholesale acquisition cost is less than fifty cents, or (2) one  and
    28  one-half  cents  per   morphine milligram equivalent where the wholesale
    29  acquisition cost is fifty cents or more; except that such tax shall  not
    30  apply  when such first sale is to any program operated pursuant to arti-
    31  cle forty of the public health law and article thirty-two of the  mental
    32  hygiene  law.  The  tax imposed by this article shall be charged against
    33  and paid by the registrant making such first sale, and shall  accrue  at
    34  the  time  of such sale. For the purpose of the proper administration of
    35  this article and to prevent evasion of the tax hereby imposed, it  shall
    36  be  presumed  that  any sale of an opioid unit in this state by a regis-
    37  trant is the first sale of such in  the  state  until  the  contrary  is
    38  established,  and  the  burden of proving that any sale is not the first
    39  sale in the state shall be upon the registrant.
    40    (b) Every registrant liable for the tax imposed by this article  shall
    41  file  with  the  commissioner  a return on forms to be prescribed by the
    42  commissioner showing the total morphine milligram equivalent and  whole-
    43  sale  acquisition costs of such opioid units that are subject to the tax
    44  imposed by this article, the amount of tax due thereon, and such further
    45  information as the commissioner may require. Such returns shall be filed
    46  for quarterly periods ending on the last day of March,  June,  September
    47  and December of each year. Each return shall be filed within twenty days
    48  after  the end of such quarterly period and shall cover all opioid sales
    49  in the state made in the prior quarter, except  that  the  first  return
    50  required  to  be  filed pursuant to this section shall be due on January
    51  twentieth, two thousand twenty, and shall cover all opioid sales  occur-
    52  ring in the period between the effective date of this article and Decem-
    53  ber  thirty-first,  two  thousand nineteen. Every registrant required to
    54  file a return under this section shall,  at  the  time  of  filing  such
    55  return,  pay  to  the  commissioner  the total amount of tax due for the
    56  period covered by such return. If a return is not filed  when  due,  the

        S. 1509--C                         80                         A. 2009--C
 
     1  tax  shall  be  due the day on which the return is required to be filed.
     2  The commissioner may require that the returns and payments  required  by
     3  this section be filed or paid electronically.
     4    (c)  Where a sale of an opioid unit by a registrant has been cancelled
     5  by the purchaser and tax thereon was previously paid by the  registrant,
     6  the  commissioner  shall  allow  to the registrant a refund or credit of
     7  such tax on a return for a later period subject to the limitations peri-
     8  od for claiming a refund or credit as prescribed by section one thousand
     9  eighty-seven of this chapter. Where a registrant proves that  an  opioid
    10  unit  for which it previously paid a tax has been distributed out of the
    11  state for use or consumption outside this state, the commissioner  shall
    12  allow  a  credit  to the registrant for tax paid on a return for a later
    13  period subject to the  limitations  period  for  claiming  a  credit  as
    14  prescribed by section one thousand eighty-seven of this chapter.
    15    (d)  All sales slips, invoices, receipts, or other statements or memo-
    16  randa of sale from any sale or purchase of opioid units  by  registrants
    17  must  be  retained  for  a period of six years after the due date of the
    18  return to which they relate, unless  the  commissioner  provides  for  a
    19  different  retention  period by rule or regulation. Such records must be
    20  sufficient to determine the number of units transferred along  with  the
    21  morphine milligram equivalent of the units transferred, and otherwise be
    22  suitable  to  determine the correct amount of tax due. Such records must
    23  also record either (1) the address from which the units are  shipped  or
    24  delivered,  along  with  the  address  to which the units are shipped or
    25  delivered, or (2) the place at which actual physical possession  of  the
    26  units  is transferred. Such records shall be produced upon demand by the
    27  commissioner.
    28    (e) The provisions of article twenty-seven of this chapter shall apply
    29  to the tax imposed by this article in the same manner and with the  same
    30  force  and  effect  as if the language of such article had been incorpo-
    31  rated in full into this article and had expressly referred  to  the  tax
    32  imposed by this article, except to the extent that any provision of such
    33  article  twenty-seven  is  either  inconsistent with a provision of this
    34  article or is not relevant to this article.
    35    (f) The commissioners of education and health shall cooperate with the
    36  commissioner in administering  this  tax,  including  sharing  with  the
    37  commissioner pertinent information about registrants upon the request of
    38  the commissioner.
    39    (g) Each registrant shall provide a report to the department of health
    40  detailing  all opioids sold by such registrant in the state of New York.
    41  Such report shall include:
    42    (i)  the  registrant's  name,  address,  phone  number,  federal  Drug
    43  Enforcement  Agency  (DEA)  registration  number,  education  department
    44  registration number, and controlled substance license number  issued  by
    45  the department of health, if applicable;
    46    (ii)  the  name,  address and DEA registration number of the entity to
    47  whom the opioid was sold;
    48    (iii) the date of the sale of the opioid;
    49    (iv) the gross receipt total, in dollars, for each opioid sold;
    50    (v) the name and National Drug Code of the opioid sold;
    51    (vi) the number of containers and the strength and metric quantity  of
    52  controlled substance in each container of the opioid sold;
    53    (vii) the total number of morphine milligram equivalents sold; and
    54    (viii)  any  other elements as deemed necessary by the commissioner of
    55  health.

        S. 1509--C                         81                         A. 2009--C
 
     1    Such information shall be reported annually in such form as defined by
     2  the commissioner of health and shall not be subject to the provisions of
     3  section four hundred ninety-nine of this article.
     4    §  499.  Returns  to be secret. (a) Except in accordance with a proper
     5  judicial order or as otherwise provided for by law, it shall be unlawful
     6  for the commissioner, any officer or employee of the department, or  any
     7  person engaged or retained by such department on an independent contract
     8  basis or any other person who in any manner may acquire knowledge of the
     9  contents of a return or report filed pursuant to this article to divulge
    10  or  make  known  in  any  manner the   contents or any other information
    11  relating to the business of a registrant   contained in  any  return  or
    12  report  required  under  this  article.  The officers   charged with the
    13  custody of such returns or reports shall not be required to produce  any
    14  of  them  or  evidence  of  anything  contained in them in any action or
    15  proceeding in any court, except  on  behalf  of  the  state,  the  state
    16  department  of  health, the state department of education or the commis-
    17  sioner in an action or  proceeding under the provisions of this  chapter
    18  or  on  behalf  of  the state or the commissioner in any other action or
    19  proceeding involving the collection of a tax due under this  chapter  to
    20  which  the  state  or  the  commissioner is a party or a  claimant or on
    21  behalf of any party to any action or proceeding under the  provisions of
    22  this article, when the returns or the reports or the facts shown thereby
    23  are directly involved in such action or  proceeding,  in  any  of  which
    24  events  the  court  may  require  the  production  of,  and may admit in
    25  evidence so much of said returns or reports or of the facts shown there-
    26  by as are pertinent  to the action or proceeding and  no  more.  Nothing
    27  herein  shall  be construed to  prohibit the commissioner, in his or her
    28  discretion, from allowing the inspection or delivery of a certified copy
    29  of any return or report filed under this article, or from providing  any
    30  information  contained  in  any such return or   report, by or to a duly
    31  authorized officer or employee of the state department  of health or the
    32  state department of education; nor to prohibit the inspection or  deliv-
    33  ery  of a certified copy of any return or report filed under this  arti-
    34  cle, or the provision of any information contained therein, by or to the
    35  attorney general or other legal representatives of  the  state  when  an
    36  action   shall have been recommended or commenced pursuant to this chap-
    37  ter in which such returns or reports or  the  facts  shown  thereby  are
    38  directly  involved;  nor to  prohibit the commissioner from providing or
    39  certifying to the division of budget or the comptroller the total number
    40  of returns or reports filed under this article in any  reporting  period
    41  and  the  total  collections  received  therefrom;   nor to prohibit the
    42  inspection of the returns or reports required under this  article by the
    43  comptroller or duly designated officer or employee of the state  depart-
    44  ment of audit and control, for purposes of the audit of a refund of  any
    45  tax  paid  by  a  registrant  or other person under this article; nor to
    46  prohibit the delivery to a registrant, or a  duly  authorized  represen-
    47  tative  of  such  registrant,  a  certified copy of any return or report
    48  filed by such registrant  pursuant to this article, nor to prohibit  the
    49  publication of statistics so classified as to prevent the identification
    50  of particular returns or reports and the items thereof.
    51    (b)(1) Any officer or employee of the state who willfully violates the
    52  provisions  of  subdivision  (a) of this section shall be dismissed from
    53  office and be incapable of holding any public office in this state for a
    54  period of five years thereafter.
    55    (2) Cross-reference: For criminal penalties, see article  thirty-seven
    56  of this chapter.

        S. 1509--C                         82                         A. 2009--C
 
     1    §  2. Section 1825 of the tax law, as amended by section 3 of part NNN
     2  of chapter 59 of the laws of 2018, is amended to read as follows:
     3    §  1825.  Violation  of secrecy provisions of the tax law.--Any person
     4  who violates the secrecy provisions of [subdivision (b) of section twen-
     5  ty-one, subdivision one of section two hundred two, subdivision eight of
     6  section two hundred eleven, subdivision (a)  of  section  three  hundred
     7  fourteen,  subdivision  one or two of section four hundred thirty-seven,
     8  section four hundred eighty-seven, subdivision one  or  two  of  section
     9  five hundred fourteen, subsection (e) of section six hundred ninety-sev-
    10  en,  subsection (a) of section nine hundred ninety-four, subdivision (a)
    11  of section eleven hundred forty-six, section twelve hundred  eighty-sev-
    12  en,  section  twelve  hundred ninety-six, section twelve hundred ninety-
    13  nine-F, subdivision (a) of section fourteen hundred  eighteen,  subdivi-
    14  sion (a) of section fifteen hundred eighteen, subdivision (a) of section
    15  fifteen hundred fifty-five of] this chapter[, and] or subdivision (e) of
    16  section 11-1797 of the administrative code of the city of New York shall
    17  be guilty of a misdemeanor.
    18    §  3.  Subdivision  1  of  section 171-a of the tax law, as amended by
    19  section 3 of part MM of chapter 59 of the laws of 2018,  is  amended  to
    20  read as follows:
    21    1.  All  taxes,  interest, penalties and fees collected or received by
    22  the commissioner or the commissioner's duly authorized agent under arti-
    23  cles nine (except section one hundred eighty-two-a thereof and except as
    24  otherwise  provided  in  section  two  hundred  five  thereof),  nine-A,
    25  twelve-A  (except  as  otherwise provided in section two hundred eighty-
    26  four-d thereof), thirteen, thirteen-A (except as otherwise  provided  in
    27  section  three  hundred  twelve  thereof),  eighteen,  nineteen,  twenty
    28  (except as otherwise provided in section four hundred eighty-two  there-
    29  of),  twenty-B,  twenty-D,  twenty-one, twenty-two, twenty-four, twenty-
    30  six, twenty-eight  (except  as  otherwise  provided  in  section  eleven
    31  hundred  two  or  eleven hundred three thereof), twenty-eight-A, twenty-
    32  nine-B, thirty-one (except as otherwise  provided  in  section  fourteen
    33  hundred  twenty-one  thereof),  thirty-three  and thirty-three-A of this
    34  chapter shall be deposited daily in one account  with  such  responsible
    35  banks,  banking  houses  or  trust companies as may be designated by the
    36  comptroller, to the credit of the comptroller. Such an  account  may  be
    37  established  in one or more of such depositories. Such deposits shall be
    38  kept separate and apart from all other money in the  possession  of  the
    39  comptroller.  The  comptroller  shall require adequate security from all
    40  such depositories. Of the total revenue collected or received under such
    41  articles of this chapter, the comptroller  shall  retain  in  the  comp-
    42  troller's  hands  such  amount  as  the commissioner may determine to be
    43  necessary for refunds or reimbursements  under  such  articles  of  this
    44  chapter  out  of  which  amount the comptroller shall pay any refunds or
    45  reimbursements to which taxpayers shall be entitled under the provisions
    46  of such articles of this chapter. The commissioner and  the  comptroller
    47  shall  maintain  a  system  of  accounts  showing  the amount of revenue
    48  collected or received from each of the taxes imposed by  such  articles.
    49  The  comptroller,  after  reserving  the  amount  to pay such refunds or
    50  reimbursements, shall, on or before the tenth day  of  each  month,  pay
    51  into  the  state  treasury to the credit of the general fund all revenue
    52  deposited under this section during the  preceding  calendar  month  and
    53  remaining  to the comptroller's credit on the last day of such preceding
    54  month, (i) except that the comptroller shall pay to the state department
    55  of social services that amount of overpayments of tax imposed by article
    56  twenty-two of this chapter and the interest  on  such  amount  which  is

        S. 1509--C                         83                         A. 2009--C
 
     1  certified  to  the  comptroller  by the commissioner as the amount to be
     2  credited against past-due support pursuant to subdivision six of section
     3  one hundred seventy-one-c of this article,  (ii)  and  except  that  the
     4  comptroller  shall  pay  to the New York state higher education services
     5  corporation and the state university of New York or the city  university
     6  of  New  York respectively that amount of overpayments of tax imposed by
     7  article twenty-two of this chapter and the interest on such amount which
     8  is certified to the comptroller by the commissioner as the amount to  be
     9  credited  against  the  amount  of  defaults  in repayment of guaranteed
    10  student loans and state university loans or city university loans pursu-
    11  ant to subdivision five of section one hundred seventy-one-d and  subdi-
    12  vision  six  of section one hundred seventy-one-e of this article, (iii)
    13  and except further that, notwithstanding any law, the comptroller  shall
    14  credit   to   the   revenue   arrearage  account,  pursuant  to  section
    15  ninety-one-a of the state finance law, that amount of overpayment of tax
    16  imposed by article nine, nine-A, twenty-two, thirty, thirty-A,  thirty-B
    17  or  thirty-three  of  this  chapter,  and any interest thereon, which is
    18  certified to the comptroller by the commissioner as  the  amount  to  be
    19  credited  against  a  past-due  legally enforceable debt owed to a state
    20  agency pursuant to paragraph (a)  of  subdivision  six  of  section  one
    21  hundred seventy-one-f of this article, provided, however, he shall cred-
    22  it  to the special offset fiduciary account, pursuant to section ninety-
    23  one-c of the state finance law, any such amount creditable as a  liabil-
    24  ity  as  set  forth  in  paragraph (b) of subdivision six of section one
    25  hundred seventy-one-f of this article, (iv) and except further that  the
    26  comptroller shall pay to the city of New York that amount of overpayment
    27  of  tax  imposed  by article nine, nine-A, twenty-two, thirty, thirty-A,
    28  thirty-B or thirty-three of this chapter and any interest  thereon  that
    29  is  certified to the comptroller by the commissioner as the amount to be
    30  credited against city of New York tax warrant judgment debt pursuant  to
    31  section  one  hundred  seventy-one-l  of  this  article,  (v) and except
    32  further that the comptroller shall pay to a  non-obligated  spouse  that
    33  amount of overpayment of tax imposed by article twenty-two of this chap-
    34  ter  and the interest on such amount which has been credited pursuant to
    35  section  one  hundred  seventy-one-c,  one  hundred  seventy-one-d,  one
    36  hundred  seventy-one-e,  one hundred seventy-one-f or one hundred seven-
    37  ty-one-l of this article and which is certified to  the  comptroller  by
    38  the commissioner as the amount due such non-obligated spouse pursuant to
    39  paragraph six of subsection (b) of section six hundred fifty-one of this
    40  chapter;  and  (vi) the comptroller shall deduct a like amount which the
    41  comptroller shall pay into the treasury to the  credit  of  the  general
    42  fund  from  amounts  subsequently  payable  to  the department of social
    43  services, the state university of New York, the city university  of  New
    44  York,  or  the  higher  education  services  corporation, or the revenue
    45  arrearage account  or  special  offset  fiduciary  account  pursuant  to
    46  section  ninety-one-a  or  ninety-one-c of the state finance law, as the
    47  case may be, whichever had been credited the amount originally  withheld
    48  from  such  overpayment,  and  (vii)  with respect to amounts originally
    49  withheld from such overpayment pursuant to section one hundred  seventy-
    50  one-l  of this article and paid to the city of New York, the comptroller
    51  shall collect a like amount from the city of New York.
    52    § 4. Subdivision 1 of section 171-a of the  tax  law,  as  amended  by
    53  section  4  of  part MM of chapter 59 of the laws of 2018, is amended to
    54  read as follows:
    55    1. All taxes, interest, penalties and fees collected  or  received  by
    56  the commissioner or the commissioner's duly authorized agent under arti-

        S. 1509--C                         84                         A. 2009--C
 
     1  cles nine (except section one hundred eighty-two-a thereof and except as
     2  otherwise  provided  in  section  two  hundred  five  thereof),  nine-A,
     3  twelve-A (except as otherwise provided in section  two  hundred  eighty-
     4  four-d  thereof),  thirteen, thirteen-A (except as otherwise provided in
     5  section  three  hundred  twelve  thereof),  eighteen,  nineteen,  twenty
     6  (except  as otherwise provided in section four hundred eighty-two there-
     7  of), twenty-D, twenty-one, twenty-two, twenty-four, twenty-six,  twenty-
     8  eight  (except  as  otherwise  provided in section eleven hundred two or
     9  eleven hundred three thereof), twenty-eight-A, twenty-nine-B, thirty-one
    10  (except as otherwise provided in  section  fourteen  hundred  twenty-one
    11  thereof),  thirty-three  and  thirty-three-A  of  this  chapter shall be
    12  deposited daily in one account  with  such  responsible  banks,  banking
    13  houses  or  trust  companies as may be designated by the comptroller, to
    14  the credit of the comptroller. Such an account may be established in one
    15  or more of such depositories. Such deposits shall be kept  separate  and
    16  apart  from  all  other  money in the possession of the comptroller. The
    17  comptroller shall require adequate security from all such  depositories.
    18  Of  the  total revenue collected or received under such articles of this
    19  chapter, the comptroller shall retain in the  comptroller's  hands  such
    20  amount  as the commissioner may determine to be necessary for refunds or
    21  reimbursements under such articles of this chapter out of  which  amount
    22  the comptroller shall pay any refunds or reimbursements to which taxpay-
    23  ers  shall  be  entitled  under  the provisions of such articles of this
    24  chapter. The commissioner and the comptroller shall maintain a system of
    25  accounts showing the amount of revenue collected or received  from  each
    26  of  the taxes imposed by such articles. The comptroller, after reserving
    27  the amount to pay such refunds or reimbursements, shall,  on  or  before
    28  the  tenth  day of each month, pay into the state treasury to the credit
    29  of the general fund all revenue deposited under this section during  the
    30  preceding  calendar  month  and remaining to the comptroller's credit on
    31  the last day of such preceding month, (i) except  that  the  comptroller
    32  shall  pay  to  the  state  department of social services that amount of
    33  overpayments of tax imposed by article twenty-two of  this  chapter  and
    34  the interest on such amount which is certified to the comptroller by the
    35  commissioner  as  the  amount  to  be  credited against past-due support
    36  pursuant to subdivision six of section one hundred seventy-one-c of this
    37  article, (ii) and except that the comptroller shall pay to the New  York
    38  state  higher education services corporation and the state university of
    39  New York or the city university of New York respectively that amount  of
    40  overpayments  of  tax  imposed by article twenty-two of this chapter and
    41  the interest on such amount which is certified to the comptroller by the
    42  commissioner as the amount to be credited against the amount of defaults
    43  in repayment of guaranteed student loans and state university  loans  or
    44  city  university  loans  pursuant  to  subdivision  five  of section one
    45  hundred seventy-one-d and subdivision six of section one hundred  seven-
    46  ty-one-e of this article, (iii) and except further that, notwithstanding
    47  any  law, the comptroller shall credit to the revenue arrearage account,
    48  pursuant to section ninety-one-a of the state finance law,  that  amount
    49  of overpayment of tax imposed by article nine, nine-A, twenty-two, thir-
    50  ty, thirty-A, thirty-B or thirty-three of this chapter, and any interest
    51  thereon,  which  is  certified to the comptroller by the commissioner as
    52  the amount to be credited against a past-due  legally  enforceable  debt
    53  owed  to  a state agency pursuant to paragraph (a) of subdivision six of
    54  section one hundred seventy-one-f of this article, provided, however, he
    55  shall credit to  the  special  offset  fiduciary  account,  pursuant  to
    56  section  ninety-one-c of the state finance law, any such amount credita-

        S. 1509--C                         85                         A. 2009--C

     1  ble as a liability as set forth in paragraph (b) of subdivision  six  of
     2  section  one  hundred  seventy-one-f  of  this  article, (iv) and except
     3  further that the comptroller shall pay to the  city  of  New  York  that
     4  amount  of  overpayment  of tax imposed by article nine, nine-A, twenty-
     5  two, thirty, thirty-A, thirty-B or thirty-three of this chapter and  any
     6  interest thereon that is certified to the comptroller by the commission-
     7  er  as  the  amount  to be credited against city of New York tax warrant
     8  judgment debt pursuant to section  one  hundred  seventy-one-l  of  this
     9  article,  (v)  and  except  further  that the comptroller shall pay to a
    10  non-obligated spouse that amount of overpayment of tax imposed by  arti-
    11  cle twenty-two of this chapter and the interest on such amount which has
    12  been credited pursuant to section one hundred seventy-one-c, one hundred
    13  seventy-one-d,  one  hundred seventy-one-e, one hundred seventy-one-f or
    14  one hundred seventy-one-l of this article and which is certified to  the
    15  comptroller  by  the  commissioner  as the amount due such non-obligated
    16  spouse pursuant to paragraph  six  of  subsection  (b)  of  section  six
    17  hundred fifty-one of this chapter; and (vi) the comptroller shall deduct
    18  a  like  amount which the comptroller shall pay into the treasury to the
    19  credit of the general fund from  amounts  subsequently  payable  to  the
    20  department  of  social  services,  the state university of New York, the
    21  city university of New York, or the  higher  education  services  corpo-
    22  ration,  or  the  revenue  arrearage account or special offset fiduciary
    23  account pursuant to section ninety-one-a or ninety-one-c  of  the  state
    24  finance  law, as the case may be, whichever had been credited the amount
    25  originally withheld from such overpayment, and  (vii)  with  respect  to
    26  amounts  originally  withheld  from such overpayment pursuant to section
    27  one hundred seventy-one-l of this article and paid to the  city  of  New
    28  York,  the  comptroller shall collect a like amount from the city of New
    29  York.
    30    § 5. Section 5 of part NN of chapter 57 of the laws of 2018,  amending
    31  the public health law and the state finance law relating to enacting the
    32  opioid stewardship act, is amended to read as follows:
    33    §  5.  This act shall take effect July 1, 2018 and shall expire and be
    34  deemed to be repealed on June 30, 2024, provided that,  effective  imme-
    35  diately, the addition, amendment and/or repeal of any rule or regulation
    36  necessary  for  the implementation of this act on its effective date are
    37  authorized to be made and completed on or before  such  effective  date,
    38  and, provided that this act shall only apply to the sale or distribution
    39  of opioids in the state of New York on or before December 31, 2018.
    40    §  6. This act shall take effect July 1, 2019; provided, however, that
    41  the amendments to subdivision 1 of section 171-a of the tax law made  by
    42  section three of this act shall not affect the expiration of such subdi-
    43  vision and shall expire therewith, when upon such date the provisions of
    44  section four of this act shall take effect.
 
    45                                   PART YY
 
    46    Section  1.  Subsections (b) and (c) of section 857 of the tax law, as
    47  added by section 1 of part MM of chapter 59 of the  laws  of  2018,  are
    48  amended to read as follows:
    49    (b) [Notwithstanding the provisions of section six hundred ninety-sev-
    50  en  of  this  chapter,  if  the commissioner determines that a person is
    51  liable for any tax, penalty or interest under this article  pursuant  to
    52  subsection (b) of section eight hundred fifty-four of this article, upon
    53  request  in  writing  of such person, the commissioner shall disclose in
    54  writing to such person (1) the name of any other person the commissioner

        S. 1509--C                         86                         A. 2009--C

     1  has determined to be liable for such tax, penalty or interest under this
     2  article for the electing employer, and (2) whether the commissioner  has
     3  attempted  to  collect  such  tax,  penalty  or interest from such other
     4  person  or  electing  employer,  the  general  nature of such collection
     5  activities, and the amount collected.
     6    (c)] Notwithstanding any other law to the contrary,  the  commissioner
     7  may require that all filings of forms or returns under this article must
     8  be  filed  electronically and all payments of tax must be paid electron-
     9  ically. The commissioner may prescribe the methods for quarterly filings
    10  by electing employers, including but not limited to,  the  inclusion  of
    11  specific employee-level detail.
    12    § 2. Subsection (d) of section 850 of the tax law, as added by section
    13  1  of  part  MM of chapter 59 of the laws of 2018, is amended to read as
    14  follows:
    15    (d) Covered employee. Covered employee means an employee of an  elect-
    16  ing  employer  who  is  employed  in  New  York, who is required to have
    17  amounts withheld under section six hundred seventy-one of this  chapter,
    18  and  who receives annual wages and compensation from his or her employer
    19  of more than forty thousand dollars  annually.    The  determination  of
    20  whether  an  employee  is  a covered employee under this article will be
    21  made by utilizing the rules applicable to the jurisdiction of employment
    22  for purposes of the statewide wage reporting system  under  section  one
    23  hundred seventy-one-a of this chapter.
    24    §  3.  This  act  shall take effect immediately and shall be deemed to
    25  have been in full force and effect on and after the  effective  date  of
    26  part MM of chapter 59 of the laws of 2018.
 
    27                                   PART ZZ
 
    28    Section  1.  The  opening paragraph of subdivision 7 of section 221 of
    29  the racing, pari-mutuel wagering and breeding law, as amended by section
    30  1 of part NN of chapter 59 of the laws of 2018, is amended  to  read  as
    31  follows:
    32    In  order  to  pay the costs of the insurance required by this section
    33  and by the workers' compensation law and to carry out its  other  powers
    34  and  duties  and  to  pay for any of its liabilities under section four-
    35  teen-a of the workers' compensation law,  the  New  York  Jockey  Injury
    36  Compensation  Fund, Inc. shall ascertain the total funding necessary and
    37  establish the sums that are to  be  paid  by  all  owners  and  trainers
    38  licensed  or required to be licensed under section two hundred twenty of
    39  this article, to obtain the total funding amount required  annually.  In
    40  order to provide that any sum required to be paid by an owner or trainer
    41  is  equitable,  the fund shall establish payment schedules which reflect
    42  such  factors  as  are  appropriate,  including  where  applicable,  the
    43  geographic  location  of  the  racing  corporation at which the owner or
    44  trainer participates, the duration of such participation, the amount  of
    45  any purse earnings, the number of horses involved, or such other factors
    46  as the fund shall determine to be fair, equitable and in the best inter-
    47  ests  of  racing.  In no event shall the amount deducted from an owner's
    48  share of purses exceed two per centum; provided, however, for two  thou-
    49  sand  [eighteen]  nineteen the New York Jockey Injury Compensation Fund,
    50  Inc.  may use up to two million dollars  from  the  account  established
    51  pursuant  to subdivision nine of section two hundred eight of this arti-
    52  cle to pay the annual costs required by this section and the funds  from
    53  such  account  shall  not  count  against  the  two per centum of purses
    54  deducted from an owner's share of purses. The amount  deducted  from  an

        S. 1509--C                         87                         A. 2009--C
 
     1  owner's  share  of  purses  shall  not exceed one per centum after April
     2  first, two thousand twenty. In the  cases  of  multiple  ownerships  and
     3  limited  racing  appearances,  the  fund  shall equitably adjust the sum
     4  required.
     5    §  2.  Paragraph  (a)  of  subdivision 9 of section 208 of the racing,
     6  pari-mutuel wagering and breeding law, as amended by section 2  of  part
     7  NN of chapter 59 of the laws of 2018, is amended to read as follows:
     8    (a)  The  franchised corporation shall maintain a separate account for
     9  all funds held on deposit in trust by  the  corporation  for  individual
    10  horsemen's  accounts.  Purse  funds  shall be paid by the corporation as
    11  required to meet its purse payment obligations. Funds held in horsemen's
    12  accounts shall only be released or applied as requested and directed  by
    13  the  individual  horseman.  For two thousand [eighteen] nineteen the New
    14  York Jockey Injury Compensation Fund, Inc. may use  up  to  two  million
    15  dollars from the account established pursuant to this subdivision to pay
    16  the  annual  costs  required  by  section two hundred twenty-one of this
    17  article.
    18    § 3. This act shall take effect immediately.
 
    19                                  PART AAA
 
    20    Section 1. Section 28 of the tax law, as added by section 2 of part  V
    21  of  chapter  62  of  the laws of 2006, paragraph 1 of subdivision (a) as
    22  amended by chapter 518 of the laws of 2018, paragraph 2  of  subdivision
    23  (a)  as  amended by chapter 300 of the laws of 2007, subparagraph (i) of
    24  paragraph 2 of subdivision (a) as amended by section  2  of  part  I  of
    25  chapter  59  of  the  laws of 2012, subparagraph (iii) of paragraph 2 of
    26  subdivision (a) as amended by section 2 of part O of chapter 59  of  the
    27  laws  of  2014,  paragraph  3  of subdivision (a) and subdivision (d) as
    28  amended by section 45 of part A of chapter 59 of the laws of 2014, para-
    29  graph 4 of subdivision (a) as separately amended by section 45 of part A
    30  and section 6 of part S of chapter 59 of the laws of 2014,  paragraph  2
    31  of subdivision (b) as amended by chapter 448 of the laws of 2009, subdi-
    32  vision  (c)  as  added and subdivision (d) as relettered by section 2 of
    33  part J of chapter 59 of the laws of 2015, is amended to read as follows:
    34    § 28. Empire state commercial  production  credit.  (a)  Allowance  of
    35  credit. (1) A taxpayer which is a qualified commercial production compa-
    36  ny,  or  which is a sole proprietor of a qualified commercial production
    37  company, and which is subject to tax under article nine-A or  twenty-two
    38  of this chapter, shall be allowed a credit against such tax, pursuant to
    39  the  provisions  referenced  in  subdivision  (c) of this section, to be
    40  computed as provided in this section. Provided, however, to be  eligible
    41  for  such  credit, at least seventy-five percent of the production costs
    42  (excluding post production costs) paid or incurred directly and predomi-
    43  nantly in the actual filming or recording of  the  qualified  commercial
    44  must  be costs incurred in New York state. The tax credit allowed pursu-
    45  ant to this section shall apply to taxable years beginning before  Janu-
    46  ary first, two thousand twenty-four.
    47    (2)  The state has annually seven million dollars in total tax credits
    48  to disburse to all eligible commercial production companies.  The  seven
    49  million  dollars  in  total  tax credits shall be allocated according to
    50  subparagraphs (i)[,] and (ii) [and (iii)] of this paragraph:
    51    (i) [The state annually will disburse one million of the  total  seven
    52  million  in  tax  credits  to  all eligible production companies and the
    53  amount of the credit shall be the product (or  pro  rata  share  of  the
    54  product,  in the case of a member of a partnership) of twenty percent of

        S. 1509--C                         88                         A. 2009--C

     1  the qualified production costs paid or incurred in the production  of  a
     2  qualified  commercial, provided that the qualified production costs paid
     3  or incurred are attributable to the use  of  tangible  property  or  the
     4  performance of services within the state in the production of such qual-
     5  ified  commercial.  To  be  eligible for said credit the total qualified
     6  production costs of a qualified production company must  be  greater  in
     7  the  aggregate  during the current calendar year than the average of the
     8  three previous years for which the credit was applied. Provided,  howev-
     9  er,  that  until  a qualified production company has established a three
    10  year history, the credit will be based on either the  previous  year  or
    11  the  average  of  the two previous years, whichever period is longer for
    12  the qualified production company seeking the credit.  If  the  qualified
    13  production company has never applied for the growth credit, the previous
    14  year's  data will be used to create a benchmark. The tax credit shall be
    15  applied only to the amount of the total qualified  production  costs  of
    16  the  current  calendar  year  that  are greater than the total amount of
    17  production costs of the appropriate measurement period as  described  in
    18  this  subparagraph.  The  tax  credit  must  be  distributed to eligible
    19  production companies on a pro rata basis,  provided,  however,  that  no
    20  such  qualified production company shall receive more than three hundred
    21  thousand dollars annually for such credit. The credit shall  be  allowed
    22  for  the  taxable year in which the production of such qualified commer-
    23  cial is completed.
    24    (ii)] The state annually will disburse [three]  four  million  of  the
    25  total  seven million in tax credits to all eligible production companies
    26  who film or record qualified commercials within the metropolitan  commu-
    27  ter  transportation district as defined in section twelve hundred sixty-
    28  two of the public authorities law. The amount of the credit shall be the
    29  product (or pro rata share of the product, in the case of a member of  a
    30  partnership)  of [five] twenty percent of the qualified production costs
    31  paid or incurred in the production of a qualified  commercial,  provided
    32  that the qualified production costs paid or incurred are attributable to
    33  the  use  of tangible property or the performance of services within the
    34  state in the production of such qualified commercial. To be eligible for
    35  said  credit  the  total  qualified  production  costs  of  a  qualified
    36  production company must be greater than five hundred thousand dollars in
    37  the  aggregate  during the calendar year. Such credit will be applied to
    38  qualified production costs exceeding five hundred thousand dollars in  a
    39  calendar year.
    40    [(iii)]  (ii)  The  state  annually will disburse three million of the
    41  total seven million in tax credits to all eligible production  companies
    42  who  film  or  record a qualified commercial outside of the metropolitan
    43  commuter transportation district as defined in  section  twelve  hundred
    44  sixty-two  of  the  public  authorities law; provided, however, that if,
    45  after July thirty-first the state reviews all applications from eligible
    46  production companies who film or record a qualified  commercial  outside
    47  of  the  metropolitan  commuter  district  for a given year, tax credits
    48  remain unallocated under  this  subparagraph,  those  credits  shall  be
    49  allotted  to the credits set forth in subparagraph (i) of this paragraph
    50  for use consistent with the purposes of such subparagraph. The amount of
    51  the credit shall be the product (or pro rata share of  the  product,  in
    52  the  case  of a member of a partnership) of [five] thirty percent of the
    53  qualified production costs paid or incurred in the production of a qual-
    54  ified commercial, provided that the qualified production costs  paid  or
    55  incurred  are  attributable  to  the  use  of  tangible  property or the
    56  performance of services within the state in the production of such qual-

        S. 1509--C                         89                         A. 2009--C

     1  ified commercial. To be eligible for said  credit  the  total  qualified
     2  production  costs of a qualified production company must be greater than
     3  one hundred thousand dollars in the aggregate during the calendar  year.
     4  Such credit will be applied to all qualified production costs [exceeding
     5  one hundred thousand dollars] in a calendar year.
     6    (3)  No  qualified  production  costs used by a taxpayer either as the
     7  basis for the allowance of the credit provided for under this section or
     8  used in the calculation of the credit provided for  under  this  section
     9  shall  be used by such taxpayer to claim any other credit allowed pursu-
    10  ant to this chapter.
    11    (4) Notwithstanding any provisions of this section to the contrary,  a
    12  corporation  or  partnership,  which  otherwise qualifies as a qualified
    13  commercial production company, and is similar in operation and in owner-
    14  ship to a business entity or entities taxable,  or  previously  taxable,
    15  under  section  one  hundred  eighty-three or one hundred eighty-four or
    16  former section one hundred eighty-five of article nine;  article  nine-A
    17  or  thirty-three of this chapter or which would have been subject to tax
    18  under article twenty-three of this  chapter  (as  such  article  was  in
    19  effect  on  January  first, nineteen hundred eighty) or which would have
    20  been subject to tax under article thirty-two of this  chapter  (as  such
    21  article  was  in effect on December thirty-first, two thousand fourteen)
    22  or the income or losses of which is  or  was  includable  under  article
    23  twenty-two  of  this chapter shall not be deemed a new or separate busi-
    24  ness, and therefore shall not be eligible for  empire  state  commercial
    25  production  benefits, if it was not formed for a valid business purpose,
    26  as such term is defined in clause (D) of subparagraph one  of  paragraph
    27  (o) of subdivision nine of section two hundred eight of this chapter and
    28  was  formed  solely  to  gain  empire state commercial production credit
    29  benefits.
    30    (b) Definitions. As used in this section, the  following  terms  shall
    31  have the following meanings:
    32    (1)  "Qualified  production  costs" means production costs only to the
    33  extent such costs are attributable to the use of  tangible  property  or
    34  the  performance of services within the state directly and predominantly
    35  in the production (including pre-production and  post-production)  of  a
    36  qualified commercial.
    37    (2)  "Production costs" means any costs for tangible property used and
    38  services performed directly and predominantly in the production (includ-
    39  ing pre-production  and  post-production)  of  a  qualified  commercial.
    40  "Production  costs"  shall  not include (i) costs for a story, script or
    41  scenario to be used for a qualified commercial and (ii) wages  or  sala-
    42  ries  or  other  compensation  for  writers,  directors, including music
    43  directors, producers and performers (other than background  actors  with
    44  no  scripted  lines  who  are  employed by a qualified company and musi-
    45  cians).  "Production  costs"  generally  include  technical   and   crew
    46  production costs, such as expenditures for commercial production facili-
    47  ties  and/or location costs, or any part thereof, film, audiotape, vide-
    48  otape or digital medium, props, makeup, wardrobe, commercial processing,
    49  camera, sound recording, scoring, set construction, lighting,  shooting,
    50  editing and meals. For purposes of this section, "post production costs"
    51  include  the  production  of original content for a qualified commercial
    52  employing techniques traditionally used in  post-production  for  visual
    53  effects,  graphic  design,  animation, and musical composition. However,
    54  where the commercial consists in its  entirety  of  techniques  such  as
    55  visual effects, graphic design, or animation, such costs incurred in the
    56  production  of  the  commercial,  when  occurring  in New York, shall be

        S. 1509--C                         90                         A. 2009--C
 
     1  deemed qualified production costs for  the  purposes  of  this  section.
     2  Provided  further,  however,  that  "post  production  costs"  shall not
     3  include the editing of  previously  produced  content  for  a  qualified
     4  commercial.
     5    (3)  "Qualified  commercial" means an advertisement of any length that
     6  is recorded on film, audiotape, videotape or digital medium in New  York
     7  for  multi-market  distribution  by  way  of radio, television networks,
     8  cable, satellite [or], motion picture theaters or  internet.  "Qualified
     9  commercial"  shall  not  include  (i)  news  or current affairs program,
    10  interview or talk program, network promos, i.e.,  commercials  promoting
    11  television  series  or movies, "how-to" (i.e., instructional) commercial
    12  or program, commercial or program consisting entirely of stock  footage,
    13  trailers promoting theatrical films, sporting event or sporting program,
    14  game  show,  award ceremony, daytime drama (i.e., daytime "soap opera"),
    15  or "reality" program,  or  (ii)  a  production  for  which  records  are
    16  required under section 2257 of title 18, United States code, to be main-
    17  tained  with  respect  to any performer in such production (reporting of
    18  books, commercials, etc. with respect to sexually explicit conduct).
    19    (4) "Qualified commercial production company" is a corporation,  part-
    20  nership, limited partnership, or other entity or individual which or who
    21  is  principally  engaged in the production of a qualified commercial and
    22  controls the production of the  qualified  commercial  and  is  not  the
    23  distributor,   or   the   contracting  entity  for  production  of  such
    24  commercial, nor is a variable interest entity  of  such  distributor  or
    25  contracting entity.
    26    (c)  The department of economic development shall submit, on or before
    27  December first of each year, to the governor, the director of the  divi-
    28  sion  of  the  budget,  the  temporary  president of the senate, and the
    29  speaker of the assembly an annual report including, but not limited  to,
    30  the following information regarding the previous calendar year:
    31    (1) the total dollar amount of credits allocated, the name and address
    32  of  each qualified commercial production company allocated credits under
    33  this section, the total amount of credits allocated  to  each  qualified
    34  commercial  production company, the total amount of qualified production
    35  costs and production costs  for  each  qualified  commercial  production
    36  company,  and  the  estimated  number  of employees, credit-eligible man
    37  hours, and credit-eligible wages associated with each qualified  commer-
    38  cial production company allocated credits under this section;
    39    (2)  for qualified commercial production companies that were allocated
    40  credit pursuant to subparagraph [(ii)] (i) of paragraph two of  subdivi-
    41  sion (a) of this section: the name and address of each qualified commer-
    42  cial  production  company, the total dollar amount of credits allocated,
    43  the total amount of  credits  allocated  to  each  qualified  commercial
    44  production  company,  total  qualified  production  costs and production
    45  costs for each qualified production company, and the estimated number of
    46  employees, credit-eligible man hours, and credit-eligible wages  associ-
    47  ated  with  each  qualified commercial production company that filmed or
    48  recorded a qualified commercial within the district;
    49    (3) for qualified commercial production companies that were  allocated
    50  credit  pursuant to subparagraph [(iii)] (ii) of paragraph two of subdi-
    51  vision (a) of this section: the  name  and  address  of  each  qualified
    52  commercial  production company, the total dollar amount of credits allo-
    53  cated, the total amount of credits allocated to each  qualified  commer-
    54  cial production company, total qualified production costs and production
    55  costs for each qualified production company, and the estimated number of
    56  employees,  credit-eligible man hours, and credit-eligible wages associ-

        S. 1509--C                         91                         A. 2009--C
 
     1  ated with each qualified commercial production company  that  filmed  or
     2  recorded a qualified commercial outside the district; and
     3    (4)  the  amount  of  credits  reallocated  to  all eligible qualified
     4  commercial production companies pursuant to subparagraph [(iii)] (ii) of
     5  paragraph two of subdivision (a) of this section.
     6    (5) The report may also include any recommendations for changes in the
     7  calculation or administration of the credit,  recommendations  regarding
     8  continuing modification or repeal of this credit, and any other informa-
     9  tion regarding this credit as may be useful and appropriate.
    10    (d)  Cross-references.  For  application of the credit provided for in
    11  this section, see the following provision of this chapter:
    12    (1) article 9-A: section 210-B: subdivision 23.
    13    (2) article 22: section 606: subsection (jj).
    14    § 2. This act shall take effect immediately and shall apply to taxable
    15  years beginning on or after January 1, 2019.
 
    16                                  PART BBB
 
    17    Section 1. The opening paragraph of subsection (b) of section  619  of
    18  the  tax  law, as amended by chapter 243 of the laws of 1967, is amended
    19  to read as follows:
    20    The New York fiduciary adjustment shall  be  the  net  amount  of  the
    21  modifications   described  in  section  six  hundred  twelve  (including
    22  subsection (d) if the estate or trust is a beneficiary of another estate
    23  or trust), [and] in  subsection  (c)  and  paragraphs  (2)  and  (3)  of
    24  subsection  (d) of section six hundred fifteen, and in subsection (e) of
    25  this section, which relate to items of income, gain, loss  or  deduction
    26  of  an  estate  or trust. The net amount of such modifications shall not
    27  include:
    28    § 2. Section 619 of the tax law is amended by adding a new  subsection
    29  (e) to read as follows:
    30    (e) Additional modifications. (1) For any taxable year beginning after
    31  December thirty-first, two thousand seventeen, and before January first,
    32  two  thousand twenty-six, to the extent that the estate or trust claimed
    33  a deduction for taxes under section 164 of  the  internal  revenue  code
    34  that  was  limited  to  ten  thousand  dollars  as  provided  in section
    35  164(b)(6)(B) or was denied as a result of  section  164(b)(6)(A),  there
    36  shall be subtracted the taxes paid or accrued in that taxable year by an
    37  estate  or  trust  that  the  estate or trust was not able to deduct for
    38  federal income tax purposes because of such limitation or denial,  other
    39  than state and local sales taxes and income taxes described in paragraph
    40  one  of  subsection  (c) of section six hundred fifteen of this part. In
    41  determining the makeup of the ten thousand dollars of deduction  claimed
    42  by  the  estate or trust under section 164 of the internal revenue code,
    43  it shall be presumed that the ten thousand dollars  of  deduction  first
    44  comprises  the state and local sales taxes or income taxes the estate or
    45  trust accrued or paid during the taxable year.
    46    (2) For any taxable year beginning after  December  thirty-first,  two
    47  thousand  seventeen,  and before January first, two thousand twenty-six,
    48  there shall be  subtracted  the  miscellaneous  itemized  deductions  as
    49  described in and limited by section 67 of the internal revenue code (but
    50  excluding the deductions described in subsection (e) of section 67), but
    51  determined without regard to subsection (g) of such section.
    52    (3)  For  any  taxable  year,  there  shall be added the amount of any
    53  deduction allowed pursuant to section 199A of the internal revenue code.

        S. 1509--C                         92                         A. 2009--C
 
     1    § 3. The opening paragraph of subdivision (b) of  section  11-1719  of
     2  the  administrative  code of the city of New York, as amended by chapter
     3  639 of the laws of 1986, is amended to read as follows:
     4    The city fiduciary adjustment shall be the net amount of the modifica-
     5  tions  described  in  section  11-1712 (including subdivision (d) if the
     6  estate or trust is a beneficiary of another estate or trust),  [and]  in
     7  subdivision  (c)  and  paragraphs  two  and  three of subdivision (d) of
     8  section 11-1715, and in subdivision (e) of this section, which relate to
     9  items of income, gain, loss or deduction of an estate or trust. The  net
    10  amount of such modifications shall not include:
    11    §  4.  Section  11-1719  of the administrative code of the city of New
    12  York is amended by adding a new subdivision (e) to read as follows:
    13    (e) Additional modifications. (1) For any taxable year beginning after
    14  December thirty-first, two thousand seventeen, and before January first,
    15  two thousand twenty-six, to the extent that the estate or trust  claimed
    16  a  deduction  for  taxes  under section 164 of the internal revenue code
    17  that was  limited  to  ten  thousand  dollars  as  provided  in  section
    18  164(b)(6)(B)  or  was  denied as a result of section 164(b)(6)(A), there
    19  shall be subtracted the taxes paid or accrued in that taxable year by an
    20  estate or trust that the estate or trust was  not  able  to  deduct  for
    21  federal  income tax purposes because of such limitation or denial, other
    22  than state and local sales taxes and income taxes described in paragraph
    23  one of subdivision (c) of section 11-1715 of this subchapter. In  deter-
    24  mining  the  makeup  of the ten thousand dollars of deduction claimed by
    25  the estate or trust under section 164 of the internal revenue  code,  it
    26  shall  be  presumed  that  the  ten  thousand dollars of deduction first
    27  comprises the state and local sales taxes or income taxes the estate  or
    28  trust accrued or paid during the taxable year.
    29    (2)  For  any  taxable year beginning after December thirty-first, two
    30  thousand seventeen, and before January first, two  thousand  twenty-six,
    31  there  shall  be  subtracted  the  miscellaneous  itemized deductions as
    32  described in and limited by section 67 of the internal revenue code (but
    33  excluding the deductions described in subsection (e) of section 67), but
    34  determined without regard to subsection (g) of such section.
    35    (3) For any taxable year, there shall  be  added  the  amount  of  any
    36  deduction allowed pursuant to section 199A of the internal revenue code.
    37    § 5. This act shall take effect immediately.
 
    38                                  PART CCC
 
    39    Section  1.  Paragraph 1 of subdivision (a) of section 1115 of the tax
    40  law, as amended by section 1 of part II of chapter 59  of  the  laws  of
    41  2014, is amended to read as follows:
    42    (1)  (A)  Food,  food  products,  beverages,  dietary foods and health
    43  supplements, sold for human consumption but not including (i) candy  and
    44  confectionery, (ii) fruit drinks which contain less than seventy percent
    45  of  natural  fruit juice, (iii) soft drinks, sodas and beverages such as
    46  are ordinarily dispensed at soda fountains or  in  connection  therewith
    47  (other than coffee, tea and cocoa) and (iv) beer, wine or other alcohol-
    48  ic  beverages,  all  of  which  shall be subject to the retail sales and
    49  compensating use taxes, whether or not the item is sold in liquid  form.
    50  Nothing  in  this  subparagraph  shall be construed as exempting food or
    51  drink from the tax imposed  under  subdivision  (d)  of  section  eleven
    52  hundred five of this article.
    53    [The]  (B)  Until  May thirty first, two thousand twenty-one, the food
    54  and drink excluded from the exemption provided by [this paragraph  under

        S. 1509--C                         93                         A. 2009--C

     1  subparagraphs]  clauses  (i), (ii) and (iii) of subparagraph (A) of this
     2  paragraph, and bottled water, shall be  exempt  under  this  [paragraph]
     3  subparagraph  when  sold  for one dollar and fifty cents or less through
     4  any  vending  machine  [activated by the use of] that accepts coin[,] or
     5  currency[, credit card or debit card] only or when sold for two  dollars
     6  or  less  through  any  vending machine that accepts any form of payment
     7  other than coin or currency, whether or not  it  also  accepts  coin  or
     8  currency. [With the exception of the provision in this paragraph provid-
     9  ing  for  an exemption for certain food or drink sold for one dollar and
    10  fifty cents or less through vending machines, nothing  herein  shall  be
    11  construed as exempting food or drink from the tax imposed under subdivi-
    12  sion (d) of section eleven hundred five of this article.]
    13    § 2. This act shall take effect June 1, 2019, and shall apply to sales
    14  made and uses occurring on and after such date.
 
    15                                  PART DDD
 
    16    Section  1.  Paragraph 1 of subdivision (a) of section 1132 of the tax
    17  law, as amended by chapter 255 of the laws of 1998, is amended  to  read
    18  as follows:
    19    (1)  [Every]  Except  as  otherwise  permitted  in  subdivision (d) of
    20  section eleven hundred thirty-three of this part, every person  required
    21  to collect the tax shall collect the tax from the customer when collect-
    22  ing  the  price,  amusement  charge  or rent to which it applies. If the
    23  customer is given any sales slip, invoice, receipt or other statement or
    24  memorandum of the price, amusement charge or rent paid or  payable,  the
    25  tax  shall  be stated, charged and shown separately on the first of such
    26  documents given to him. The tax shall be paid to the person required  to
    27  collect it as trustee for and on account of the state.
    28    § 2. Subdivision (d) of section 1133 of the tax law, as added by chap-
    29  ter 93 of the laws of 1965, is amended to read as follows:
    30    (d)  (1) no person required to collect any tax imposed by this article
    31  shall advertise or hold out to the public in  any  manner,  directly  or
    32  indirectly, that the tax imposed by this article is not considered as an
    33  element  in  the  price,  amusement charge or rent payable by customers.
    34  However, such person required to collect tax may advertise, hold out, or
    35  state to a retail purchaser or to the public, that such person will  pay
    36  the tax imposed by section eleven hundred five of this article on behalf
    37  of a retail purchaser, subject to the following conditions:
    38    (i)  In  so advertising, holding out, or stating to a retail purchaser
    39  or to the public, such person required to collect  tax  shall  expressly
    40  state  on  every  bill,  memorandum,  receipt  or other statement of the
    41  price, amusement charge or rent paid or payable given to such purchaser,
    42  that such person will pay the tax imposed by section eleven hundred five
    43  of this article on behalf of such purchaser, and such person  shall  not
    44  indicate  or  imply  that the transaction is exempt or excluded from any
    45  tax imposed by this article; and
    46    (ii) Every bill, memorandum, receipt or other statement of the  price,
    47  amusement  charge  or rent paid or payable given to such purchaser shall
    48  separately state the amount of tax due pursuant to such  section  eleven
    49  hundred  five  and  that  the tax was not collected from such purchaser.
    50  Such person required to collect tax shall hold such tax as  trustee  for
    51  and on account of the state; and
    52    (iii)  A  retail  purchaser,  who  in good faith accepts from a person
    53  required to collect any tax imposed by this article, a bill, memorandum,
    54  receipt or other statement of the price, amusement charge or  rent  that

        S. 1509--C                         94                         A. 2009--C
 
     1  indicates  the amount of tax due pursuant to such section eleven hundred
     2  five and that such person required to collect tax will  be  paying  such
     3  tax on behalf of such purchaser, shall not be liable for the tax imposed
     4  by such section eleven hundred five, or any interest or penalties there-
     5  on; provided, however that nothing in this subdivision shall exempt such
     6  purchaser from any additional tax due pursuant to section eleven hundred
     7  ten of this article.
     8    §  3.  Subdivision  (d)  of section 1817 of the tax law, as amended by
     9  section 30 of subpart I of part V-1 of chapter 57 of the laws  of  2009,
    10  is amended to read as follows:
    11    (d)  Any  person  (1) who willfully fails to charge separately the tax
    12  imposed under article twenty-eight of this chapter or to state such  tax
    13  separately  on  any  bill,  statement, memorandum [or], receipt or other
    14  statement issued or employed by  him  or  her  upon  which  the  tax  is
    15  required  to  be  stated  separately  as  provided in subdivision (a) of
    16  section eleven hundred thirty-two of this  chapter;  or  (2)  who  shall
    17  refer  or  cause  reference  to  be made to such tax in a form or manner
    18  other than that required by such article twenty-eight, shall  be  guilty
    19  of  a  misdemeanor. Provided however, that a person who has paid the tax
    20  on behalf of a retail  purchaser  as  provided  in  subdivision  (d)  of
    21  section  eleven hundred thirty-three of this chapter shall not be guilty
    22  of a misdemeanor for failure to separately charge  the  tax  imposed  by
    23  such article twenty-eight.
    24    § 4. This act shall take effect immediately.
 
    25                                  PART EEE
 
    26    Section  1.  Subdivisions  3 and 5 of section 171-v of the tax law, as
    27  added by section 1 of part P of chapter 59 of  the  laws  of  2013,  are
    28  amended to read as follows:
    29    (3)  The department shall provide notice to the taxpayer of his or her
    30  inclusion in the license suspension program no  later  than  sixty  days
    31  prior  to  the date the department intends to inform the commissioner of
    32  motor vehicles of the taxpayer's  inclusion.  However,  no  such  notice
    33  shall  be  issued  to  a taxpayer whose wages are being garnished by the
    34  department for the payment of past-due tax liabilities or past-due child
    35  support or combined child and spousal support arrears. Notice  shall  be
    36  provided  by  first  class  mail to the taxpayer's last known address as
    37  such address appears in the electronic systems or records of the depart-
    38  ment. Such notice shall include:
    39    (a) a clear statement of the past-due tax  liabilities  along  with  a
    40  statement  that  the department shall provide to the department of motor
    41  vehicles the taxpayer's name, social security number and any other iden-
    42  tifying information necessary for the purpose of suspending his  or  her
    43  driver's  license  pursuant  to  this  section and subdivision four-f of
    44  section five hundred ten of the vehicle and traffic law sixty days after
    45  the mailing or sending of such notice to the taxpayer;
    46    (b) a statement that the taxpayer may avoid suspension of his  or  her
    47  license by fully satisfying the past-due tax liabilities [or], by making
    48  payment  arrangements satisfactory to the commissioner, [and information
    49  as to how] or by demonstrating any of  the  grounds  for  challenge  set
    50  forth in subdivision five of this section.  Such statement shall include
    51  information  regarding  programs  through which the taxpayer can pay the
    52  past-due tax  liabilities  to  the  department,  enter  into  a  payment
    53  arrangement or request additional information;

        S. 1509--C                         95                         A. 2009--C

     1    (c)  a  statement  that  the taxpayer's right to protest the notice is
     2  limited to raising issues set forth in subdivision five of this section;
     3    (d) a statement that the suspension of the taxpayer's driver's license
     4  shall  continue until the past-due tax liabilities are fully paid or the
     5  taxpayer makes payment arrangements satisfactory  to  the  commissioner;
     6  and
     7    (e) any other information that the commissioner deems necessary.
     8    (5)  Notwithstanding any other provision of law, and except as specif-
     9  ically provided herein, the taxpayer shall have no right to  commence  a
    10  court  action  or  proceeding or to any other legal recourse against the
    11  department or the department of motor vehicles regarding a notice issued
    12  by the department pursuant to this  section  and  the  referral  by  the
    13  department  of any taxpayer with past-due tax liabilities to the depart-
    14  ment of motor vehicles pursuant to  this  section  for  the  purpose  of
    15  suspending  the  taxpayer's  driver's license. A taxpayer may only chal-
    16  lenge such suspension or referral on the grounds that (i) the individual
    17  to whom the notice was provided is not the taxpayer at issue;  (ii)  the
    18  past-due  tax liabilities were satisfied; (iii) the taxpayer's wages are
    19  being garnished by the department for the payment of  the  past-due  tax
    20  liabilities at issue or for past-due child support or combined child and
    21  spousal  support  arrears; (iv) the taxpayer's wages are being garnished
    22  for the payment of past-due child support or combined child and  spousal
    23  support  arrears  pursuant  to  an  income  execution issued pursuant to
    24  section five thousand two hundred forty-one of the  civil  practice  law
    25  and  rules; (v) the taxpayer's driver's license is a commercial driver's
    26  license as defined in section five hundred  one-a  of  the  vehicle  and
    27  traffic law; [or] (vi) the department incorrectly found that the taxpay-
    28  er  has  failed  to  comply with the terms of a payment arrangement made
    29  with the commissioner more than once within a twelve  month  period  for
    30  the  purposes  of  subdivision three of this section; (vii) the taxpayer
    31  receives public assistance or supplemental security  income;  or  (viii)
    32  the  taxpayer  demonstrates  that  suspension of the taxpayer's driver's
    33  license will cause the taxpayer undue economic hardship.
    34    However, nothing in this subdivision is intended to limit  a  taxpayer
    35  from  seeking  relief  pursuant  to  an  offer in compromise pursuant to
    36  subdivision fifteenth of section one hundred seventy-one of this article
    37  or from joint and several liability  pursuant  to  section  six  hundred
    38  fifty-four  of  this  chapter,  to the extent that he or she is eligible
    39  pursuant to [that subdivision] such  section,  or  establishing  to  the
    40  department  that  the  enforcement of the underlying tax liabilities has
    41  been stayed by the filing of a petition pursuant to the Bankruptcy  Code
    42  of 1978 (Title Eleven of the United States Code).
    43    §  2.  The  commissioner  of  taxation  and  finance is authorized and
    44  directed to promulgate any rules and regulations necessary to  implement
    45  the  provisions  of  this  act  in accordance with the provisions of the
    46  state administrative procedure act.
    47    § 3. This act shall take effect on the ninetieth day  after  it  shall
    48  have become a law.
 
    49                                  PART FFF

    50    Section  1. Paragraph 44 of subdivision (a) of section 1115 of the tax
    51  law, as added by section 1 of part WW of chapter 59 of the laws of 2017,
    52  is amended to read as follows:
    53    (44) monuments as that term is defined in [subdivision] paragraph  (f)
    54  of  section  fifteen  hundred two of the not-for-profit corporation law,

        S. 1509--C                         96                         A. 2009--C
 
     1  and tangible personal property that will  become  a  physical  component
     2  part of such monuments.
     3    §  2.  This  act  shall take effect on June 1, 2019 and shall apply to
     4  sales made on and after such date.
 
     5                                  PART GGG
 
     6    Section 1. Section 1 of subpart K of part II of a chapter of the  laws
     7  of 2019 amending the public officers law relating to prohibiting disclo-
     8  sure of law enforcement booking information and photographs, as proposed
     9  in legislative bill numbers S.1505-C and A.2005-C, is amended to read as
    10  follows:
    11    Section  1.  Legislative  findings.  The  legislature  finds  that law
    12  enforcement [booking information and] photographs,  otherwise  known  as
    13  "mugshots,"  are  published  on  the internet and other public platforms
    14  with impunity. An individual's mugshot is displayed publicly even if the
    15  arrest does not lead  to  a  conviction,  or  the  conviction  is  later
    16  expunged,  sealed,  or pardoned.  This practice presents an unacceptable
    17  invasion of the individual's personal privacy. While there is a well-es-
    18  tablished Constitutional right for the press and the public  to  publish
    19  government  records  which  are  in  the public domain or that have been
    20  lawfully accessed, arrest and booking information have not been found by
    21  courts to have the  same  public  right  of  access  as  criminal  court
    22  proceedings  or  court  filings. Therefore, each state can set access to
    23  this information through its Freedom of Information  laws.  The  federal
    24  government  has  already  limited  access to booking photographs through
    25  privacy formulations in its Freedom of Information Act, and the legisla-
    26  ture hereby declares that New York will follow  the  same  principle  to
    27  protect  its residents from this unwarranted invasion of personal priva-
    28  cy, absent a specific law enforcement purpose, such as disclosure  of  a
    29  photograph  to  alert  victims  or witnesses to come forward to aid in a
    30  criminal investigation.
    31    § 2. Paragraph (b) of subdivision 2 of section 89 of the public  offi-
    32  cers  law,  as amended by section 2 of subpart K of part II of a chapter
    33  of the laws of 2019 amending the public officers law relating to prohib-
    34  iting disclosure of law enforcement booking information and photographs,
    35  as proposed in  legislative  bill  numbers  S.1505-C  and  A.2005-C,  is
    36  amended to read as follows:
    37    (b)  An  unwarranted  invasion of personal privacy includes, but shall
    38  not be limited to:
    39    i. disclosure of employment, medical or credit histories  or  personal
    40  references of applicants for employment;
    41    ii. disclosure of items involving the medical or personal records of a
    42  client or patient in a medical facility;
    43    iii.  sale  or  release  of lists of names and addresses if such lists
    44  would be used for solicitation or fund-raising purposes;
    45    iv. disclosure of information of a  personal  nature  when  disclosure
    46  would  result  in economic or personal hardship to the subject party and
    47  such information is not relevant to the work of the agency requesting or
    48  maintaining it;
    49    v. disclosure of information of a personal nature reported  in  confi-
    50  dence to an agency and not relevant to the ordinary work of such agency;
    51    vi.  information  of a personal nature contained in a workers' compen-
    52  sation record, except as provided by section one hundred  ten-a  of  the
    53  workers' compensation law;

        S. 1509--C                         97                         A. 2009--C
 
     1    vii.  disclosure  of electronic contact information, such as an e-mail
     2  address or a social network username, that has  been  collected  from  a
     3  taxpayer under section one hundred four of the real property tax law; or
     4    viii.  disclosure  of  law  enforcement  [booking information about an
     5  individual, including] arrest or booking photographs of  an  individual,
     6  unless  public  release  of  such [information] photographs will serve a
     7  specific law enforcement purpose and disclosure is not precluded by  any
     8  state or federal laws.
     9    §  3.  This  act  shall  take  effect on the same date and in the same
    10  manner as subpart K of part II of a chapter of the laws of 2019 amending
    11  the public officers  law  relating  to  prohibiting  disclosure  of  law
    12  enforcement booking information and photographs, as proposed in legisla-
    13  tive bill numbers S.1505-C and A.2005-C, takes effect.
 
    14                                  PART HHH
 
    15    Section  1.  Section  1  of  part  TT of a chapter of the laws of 2019
    16  relating to the closure  of  correctional  facilities,  as  proposed  in
    17  legislative  bill  numbers  S.1505-C and A.2005-C, is amended to read as
    18  follows:
    19    Section 1. Notwithstanding the provisions of sections 79-a and 79-b of
    20  the correction law, the governor is authorized  to  close  [two]  up  to
    21  three  correctional  facilities  of  the  department  of corrections and
    22  community supervision, in state fiscal year 2019-2020, as he  determines
    23  to  be  necessary  for the cost-effective and efficient operation of the
    24  correctional system, provided that the governor  provides  at  least  90
    25  days notice prior to any such closures to the temporary president of the
    26  senate and the speaker of the assembly.
    27    §  2.  This  act  shall  take  effect on the same date and in the same
    28  manner as part TT of a chapter of the  laws  of  2019  relating  to  the
    29  closure  of  correctional  facilities,  as  proposed in legislative bill
    30  numbers S.1505-C and A.2005-C, takes effect provided, however, that  the
    31  amendments  to  section 1 of part TT of such chapter made by section one
    32  of this act shall not affect the repeal of such  section  and  shall  be
    33  deemed repealed therewith.
 
    34                                  PART III
 
    35    Section  1.  Subparagraph  (iii)  of  paragraph  c of subdivision 2 of
    36  section 140 of the transportation law, as added by chapter  173  of  the
    37  laws  of  1990,  item (b) as amended by chapter 604 of the laws of 2000,
    38  the second undesignated paragraph of item (b) as amended by chapter  260
    39  of  the  laws  of 2001, and such paragraph as relettered by section 6 of
    40  part G of chapter 58 of the laws of 2012, is amended to read as follows:
    41    (iii) (a) Except as provided in subparagraph (iv) of  this  paragraph,
    42  any  person, corporation, company, association, joint stock association,
    43  partnership, person or any officer or agent  thereof,  found  guilty  of
    44  violating  any  of the department's safety rules or regulations shall be
    45  subject to a fine of not less than [one] two hundred fifty  dollars  nor
    46  more than [five hundred] one thousand dollars for the first offense, and
    47  upon  being  found  guilty  of  a second or subsequent offense committed
    48  within eighteen months by a fine of not less  than  [five  hundred]  one
    49  thousand  dollars nor more than one thousand five hundred dollars, or by
    50  imprisonment for not more than thirty days or  by  both  such  fine  and
    51  imprisonment.

        S. 1509--C                         98                         A. 2009--C
 
     1    (b) Any person, corporation, company, association, joint stock associ-
     2  ation, partnership, person or any officer or agent thereof, found guilty
     3  of violating any of the department's safety rules or regulations involv-
     4  ing  an out-of-service defect relating to brake systems, steering compo-
     5  nents  and/or  coupling  devices  shall be subject to a fine of not less
     6  than [three hundred fifty] five hundred dollars nor more than one  thou-
     7  sand  two  hundred  fifty  dollars for the first offense, and upon being
     8  found guilty of a second or subsequent offense committed within eighteen
     9  months by a fine of not less than one thousand two hundred fifty dollars
    10  nor more than [two] three thousand [five hundred] dollars, or by  impri-
    11  sonment  for not more than sixty days or by both such fine and imprison-
    12  ment; provided, however, that if any such person, corporation,  company,
    13  association, joint stock association, partnership, person or any officer
    14  or  agent  thereof  is  operating  a farm vehicle registered pursuant to
    15  subdivision thirteen of section four hundred  one  of  the  vehicle  and
    16  traffic  law  in conformance with the terms of such registration, and if
    17  the violation as set forth in the summons is corrected  not  later  than
    18  one-half  hour  after  sunset  on  the third full business day after the
    19  issuance of the summons and proof of such correction  as  set  forth  in
    20  item  (b)  of  subparagraph  (iv)  of this paragraph is submitted to the
    21  court, the penalty for a first violation involving brake  systems  shall
    22  be  a  fine  of [one] two hundred fifty dollars, the penalty for a first
    23  violation involving steering components and/or coupling devices shall be
    24  a fine of [one]  two  hundred  dollars  and  the  penalty  for  a  first
    25  violation  involving  any other out-of-service defect shall be a fine of
    26  one hundred fifty dollars. A motor vehicle shall be deemed to be out-of-
    27  service only until such time as the applicable out-of-service defect  is
    28  repaired or adjusted.
    29    Any  person,  corporation,  company,  association, joint stock associ-
    30  ation, partnership, person or any officer or agent thereof, found guilty
    31  of violating any of the department's safety rules or regulations involv-
    32  ing an out-of-service defect  relating  to  load  securement,  shall  be
    33  subject  to  a fine of not less than [five hundred] one thousand dollars
    34  nor more than one thousand [two] five  hundred  dollars  for  the  first
    35  offense,  and  upon being found guilty of a second or subsequent offense
    36  committed within eighteen months by a fine of not less than one thousand
    37  five hundred dollars nor more than [two] three thousand  [five  hundred]
    38  dollars, or by imprisonment for not more than sixty days or by both such
    39  fine  and  imprisonment;  provided,  however,  that  if any such person,
    40  corporation, company, association, joint stock association, partnership,
    41  person or any officer or agent  thereof  is  operating  a  farm  vehicle
    42  registered  pursuant to subdivision thirteen of section four hundred one
    43  of the vehicle and traffic law in conformance with  the  terms  of  such
    44  registration,  the  penalty  for such violation shall be a fine of [two]
    45  five hundred [fifty] dollars. A motor vehicle  shall  be  deemed  to  be
    46  out-of-service  only  until  such  time as the applicable out-of-service
    47  defect is repaired or adjusted.
    48    § 2. Subparagraphs (v) and (vii) of paragraph c of  subdivision  2  of
    49  section  140  of  the transportation law, subparagraph (v) as amended by
    50  section 10 of part K of chapter 59 of the laws of 2009  and  such  para-
    51  graph  as relettered by section 6 of part G of chapter 58 of the laws of
    52  2012, subparagraph (vii) as added by section 10 of part I of chapter  58
    53  of the laws of 2015, are amended to read as follows:
    54    (v) (a) A driver who is convicted of violating an out-of-service order
    55  as  provided  for in the department's safety rules and regulations shall
    56  be guilty of a traffic infraction which shall be punishable by a fine of

        S. 1509--C                         99                         A. 2009--C
 
     1  not less than [two] three thousand [five hundred] dollars nor more  than
     2  [four]  five  thousand  dollars  upon  the first offense, and upon being
     3  found guilty of a second or subsequent offense within eighteen months by
     4  a  fine of not less than [five] six thousand dollars nor more than [six]
     5  seven thousand dollars.
     6    (b) No person, corporation,  limited  liability  company  or  business
     7  entity,  joint  stock  association, partnership, or any officer or agent
     8  thereof, shall knowingly allow, require, permit or authorize any  person
     9  to operate a commercial motor vehicle as defined by section five hundred
    10  one-a  of  the  vehicle  and traffic law during any period in which such
    11  person, such commercial motor vehicle, or such motor  carrier  operation
    12  has been placed out of service as provided for in the department's safe-
    13  ty rules and regulations and shall be subject to a fine of not less than
    14  [two]  three  thousand  seven  hundred  fifty  dollars and not more than
    15  [twenty-five] thirty thousand dollars for any violation thereof.
    16    (c) No person, corporation,  limited  liability  company  or  business
    17  entity,  joint  stock  association, partnership, or any officer or agent
    18  thereof, shall knowingly allow, require, permit or authorize any  person
    19  to operate a commercial motor vehicle as defined in section five hundred
    20  one-a  of  the  vehicle  and  traffic law in violation of section eleven
    21  hundred seventy-one or eleven hundred seventy-six  of  the  vehicle  and
    22  traffic  law and, upon conviction thereof, shall be subject to a fine of
    23  not more than [ten] twelve thousand dollars for any violation thereof.
    24    (vii) No person, corporation, limited liability  company  or  business
    25  entity,  joint  stock  association, partnership, or any officer or agent
    26  thereof, shall knowingly allow, require, permit or authorize any  person
    27  to  operate  a  commercial  motor  vehicle,  as  defined in section five
    28  hundred one-a of the vehicle and traffic law, during any period in which
    29  the operator:
    30    (a) does not have a valid commercial learner's  permit  or  commercial
    31  driver's license; or
    32    (b) does not have a commercial learner's permit or commercial driver's
    33  license with the proper class or endorsements; or
    34    (c)  violates  any restriction on such operator's commercial learner's
    35  permit or commercial driver's license; or
    36    (d) has a commercial learner's permit or commercial  driver's  license
    37  that  is  suspended,  revoked  or  cancelled,  or such operator has been
    38  otherwise disqualified by the commissioner of motor vehicles; or
    39    (e) has more than one commercial learner's permit or commercial  driv-
    40  er's license.
    41    A  violation of this subparagraph shall be punishable by a fine of not
    42  less than two hundred fifty dollars  nor  more  than  one  thousand  two
    43  hundred fifty dollars.
    44    §  3.  Subdivision  9  of  section  140  of the transportation law, as
    45  amended by chapter 349 of the laws  of  1993,  is  amended  to  read  as
    46  follows:
    47    9.  a.  If, after notice and opportunity to be heard, the commissioner
    48  shall find that any person is operating in violation of  the  provisions
    49  of  this  section, the commissioner may penalize such person pursuant to
    50  subdivision three of section one hundred forty-five of this article. The
    51  commissioner may also notify the commissioner  of  motor  vehicles  that
    52  such  person  is  operating in violation of this section and the commis-
    53  sioner of motor vehicles shall thereupon suspend the registration of all
    54  motor vehicles owned or operated by such person, with the  exception  of
    55  private  passenger  automobiles, until such time as the commissioner may
    56  give notice that the violation has been satisfactorily adjusted, and the

        S. 1509--C                         100                        A. 2009--C
 
     1  commissioner of motor vehicles may direct any police officer  to  secure
     2  possession of the number plates of such motor vehicles and to return the
     3  same  to the commissioner of motor vehicles. Failure of the holder or of
     4  any  person  possessing such number plates to deliver such number plates
     5  to any police officer who requests the same pursuant to this subdivision
     6  shall constitute a misdemeanor. The commissioner of motor vehicles shall
     7  have the authority to deny a registration or renewal application to  any
     8  other person for the same vehicle and may deny a registration or renewal
     9  application  for  any  other motor vehicle registered in the name of the
    10  applicant where it has been determined that such registrant's intent has
    11  been to evade the purposes of this subdivision and where the commission-
    12  er of motor vehicles has reasonable grounds to believe that such  regis-
    13  tration  or  renewal  will  have the effect of defeating the purposes of
    14  this subdivision. The procedure on any such suspension shall be the same
    15  as in the case of a suspension under the vehicle and traffic law. Opera-
    16  tion of any motor vehicle while  under  suspension  as  herein  provided
    17  shall  constitute  a class A misdemeanor.  A person who operates a motor
    18  vehicle while such vehicle is  under  suspension  as  provided  in  this
    19  subdivision in a manner that causes the death of another person, knowing
    20  that  the operation of such vehicle is in violation of this subdivision,
    21  shall be guilty of a class E felony.
    22    b. Whenever an  altered  motor  vehicle  commonly  referred  to  as  a
    23  "stretch limousine" has failed an inspection and been placed out-of-ser-
    24  vice,  the  commissioner may direct a police officer or his or her agent
    25  to immediately secure possession of the number plates  of  such  vehicle
    26  and  return the same to the commissioner of motor vehicles.  The commis-
    27  sioner shall notify the commissioner of motor vehicles to  that  effect,
    28  and  the  commissioner  of  motor  vehicles  shall thereupon suspend the
    29  registration of such vehicle until such time as the  commissioner  gives
    30  notice  that the out-of-service defect has been satisfactorily adjusted.
    31  Provided, however, that the commissioner shall give notice and an oppor-
    32  tunity to be heard within not more than thirty days of  the  suspension.
    33  Failure of the holder or of any person possessing such plates to deliver
    34  to  the  commissioner or his or her agent who requests the same pursuant
    35  to this paragraph shall be a  misdemeanor.  The  commissioner  of  motor
    36  vehicles  shall  have  the  authority  to deny a registration or renewal
    37  application to any other person for the same vehicle where it  has  been
    38  determined  that such registrant's intent has been to evade the purposes
    39  of this paragraph and where  the  commissioner  of  motor  vehicles  has
    40  reasonable  grounds  to  believe  that such registration or renewal will
    41  have the effect of defeating the purposes of this paragraph. The  proce-
    42  dure  on  any  such  suspension  shall  be  the same as in the case of a
    43  suspension under the vehicle and traffic law. Operation  of  such  motor
    44  vehicle  while  under  suspension  as provided in this subdivision shall
    45  constitute a class A misdemeanor.
    46    § 4. Subdivision 3 of section 145 of the transportation law, as  added
    47  by chapter 635 of the laws of 1983, is amended to read as follows:
    48    3.  In  addition  to,  or  in lieu of, any sanctions set forth in this
    49  section, the commissioner may, after a hearing, impose a penalty not  to
    50  exceed  a  maximum  of [five] ten thousand dollars in any one proceeding
    51  upon any person if the commissioner finds that such person  or  officer,
    52  agent  or employee thereof has failed to comply with the requirements of
    53  this chapter or any  rule,  regulation  or  order  of  the  commissioner
    54  promulgated  thereunder. If such penalty is not paid within four months,
    55  the amount thereof may be entered as a judgment in  the  office  of  the
    56  clerk  of  the  county  of  Albany  and in any other county in which the

        S. 1509--C                         101                        A. 2009--C
 
     1  person resides, has a place of business or through  which  it  operates.
     2  Thereafter,  if said judgment has not been satisfied within ninety days,
     3  any certificate or permit held by any such person may  be  revoked  upon
     4  notice  but  without  a  further  hearing.  Provided, however, that if a
     5  person shall apply for a rehearing of the determination of  the  penalty
     6  pursuant to the provisions of section eighty-nine of this chapter, judg-
     7  ment  shall  not  be  entered until a determination has been made on the
     8  application for a rehearing.  Further provided however, that if after  a
     9  rehearing  a penalty is imposed and such penalty is not paid within four
    10  months of the date of service of the rehearing decision, the  amount  of
    11  such  penalty may be entered as a judgment in the office of the clerk of
    12  the county of Albany and  in  any  other  county  in  which  the  person
    13  resides, has a place of business or through which it operates. Thereaft-
    14  er,  if  said  judgment  has  not been satisfied within ninety days, any
    15  certificate or permit held by any such person may be revoked upon notice
    16  but without a further hearing.
    17    § 5. Subdivision 4 of  section  145  of  the  transportation  law,  as
    18  amended  by  chapter  349  of  the  laws  of 1993, is amended to read as
    19  follows:
    20    4. If after notice and opportunity to be heard, the commissioner shall
    21  find that any person or  persons  is  or  are  providing  transportation
    22  subject  to regulation under this chapter without having any certificate
    23  or permit, or is or are holding themselves out to the public  by  adver-
    24  tising  or any other means to provide such transportation without having
    25  any certificate or permit or approval from a  city  having  jurisdiction
    26  pursuant  to section eighty of this chapter, the commissioner may notify
    27  the commissioner of motor vehicles to that effect and  the  commissioner
    28  of  motor vehicles shall thereupon suspend the registration or registra-
    29  tions of all motor vehicles owned or operated by such person or  persons
    30  except private passenger automobiles until such time as the commissioner
    31  of  transportation may give notice that the violation has been satisfac-
    32  torily adjusted, and the commissioner of motor vehicles may  direct  any
    33  police  officer  to secure possession of the number plates of such motor
    34  vehicles and to return the same to the commissioner of  motor  vehicles.
    35  Failure  of the holder or of any person possessing such number plates to
    36  deliver such number plates to any police officer who requests  the  same
    37  pursuant to this subdivision shall constitute a misdemeanor. The commis-
    38  sioner of motor vehicles shall have the authority to deny a registration
    39  or  renewal application to any other person for the same vehicle and may
    40  deny a registration or renewal application for any other  motor  vehicle
    41  registered  in  the  name  of the applicant where it has been determined
    42  that such registrant's intent has been to evade  the  purposes  of  this
    43  subdivision  and where the commissioner of motor vehicles has reasonable
    44  grounds to believe that such  registration  or  renewal  will  have  the
    45  effect  of  defeating the purposes of this subdivision. The procedure on
    46  any such suspension shall be the same as in the  case  of  a  suspension
    47  under  the vehicle and traffic law. Operation of any motor vehicle while
    48  under suspension as herein provided shall constitute a class A misdemea-
    49  nor.  A person who operates a motor vehicle while such vehicle is  under
    50  suspension  as  provided in this subdivision in a manner that causes the
    51  death of another person, knowing that the operation of such  vehicle  is
    52  in violation of this subdivision, shall be guilty of a class E felony.
    53    §  6. Subdivision 5 of section 145 of the transportation law, as added
    54  by chapter 635 of the laws of 1983, is amended to read as follows:
    55    5. Any person, whether  carrier,  passenger,  shipper,  consignee,  or
    56  broker,  or  any officer, employee, agent or representative thereof, who

        S. 1509--C                         102                        A. 2009--C
 
     1  shall knowingly offer, grant or give or solicit, accept, or receive  any
     2  rebate,  concession  or  discrimination in violation of this chapter, or
     3  who by means of any false statement or representation, or by the use  of
     4  any  false  or  fictitious bill, bill of lading, receipt, voucher, roll,
     5  account, claim, certificate, affidavit, deposition,  lease  or  bill  of
     6  sale,  or  by  any  other means or device, shall knowingly and willfully
     7  assist, suffer or permit any person or persons to obtain  transportation
     8  of  property  or  passengers  subject  to this chapter for less than the
     9  applicable rate, toll or charge, or who, with respect to the transporta-
    10  tion of household goods, shall knowingly or willfully  misrepresent  the
    11  applicable  rate  for  transportation or the weight of a shipment or the
    12  cost of transportation to the shipper, or who shall knowingly and  will-
    13  fully  by  any  such  means  or  otherwise fraudulently seek to evade or
    14  defeat regulation as provided for in this chapter, shall be guilty of  a
    15  misdemeanor  and  upon  conviction  thereof be fined not more than [five
    16  hundred] one thousand dollars for the first offense and  not  more  than
    17  two thousand five hundred dollars for any subsequent offense.
    18    §  7.  Subdivision  6  of  section  145  of the transportation law, as
    19  amended by chapter 444 of the laws  of  1992,  is  amended  to  read  as
    20  follows:
    21    6. Any person who shall provide transportation for compensation within
    22  the  state,  or hold himself or herself out to the public by advertising
    23  or any other means to provide such transportation, when such transporta-
    24  tion requires either the permission or approval of the commissioner,  or
    25  the  permission,  approval  or  franchise  of any city having regulatory
    26  jurisdiction over such transportation and who does not possess  a  valid
    27  permit,  certificate  or  approval  for  such  transportation,  from the
    28  commissioner or from such city, shall be guilty of a traffic  infraction
    29  punishable  by  a  fine  of  not  less  than [five hundred] one thousand
    30  dollars and not more than one thousand  five  hundred  dollars  for  the
    31  first  offense.  A  violation  of  this  subdivision by a person who has
    32  previously been convicted of such  offense  within  five  years  of  the
    33  violation  shall  be  a misdemeanor and shall be punishable by a fine of
    34  not less than [one] two thousand dollars and not more than  [twenty-five
    35  hundred]  five  thousand  dollars,  or by imprisonment for not more than
    36  sixty days, or by both such fine and imprisonment.  Upon conviction as a
    37  second or subsequent offender as described herein the  court  may  order
    38  forfeiture  of any right, title or interest held by the defendant in any
    39  motor vehicle used in the commission of such  offense  pursuant  to  the
    40  provisions  of  subdivision seven of this section. In addition to, or in
    41  lieu of, any sanction set forth in this  subdivision,  the  commissioner
    42  may,  after  a  hearing,  impose  a  penalty equal to the gain or profit
    43  derived from transportation services  conducted  in  violation  of  this
    44  subdivision. Any person holding regulatory authority or a franchise from
    45  either  the commissioner or any city having regulatory jurisdiction over
    46  such transportation, or  any  public  transportation  authority  created
    47  pursuant to title nine, eleven, eleven-A, eleven-B, eleven-C or eleven-D
    48  of  article  five  of the public authorities law, who is being adversely
    49  affected by a person providing transportation without having the  neces-
    50  sary regulatory authority or franchise from the commissioner or any such
    51  city,  may  bring  suit  in  his, her or its own behalf to restrain such
    52  person and recover damages resulting from the actions of such person.
    53    § 8. Section 375 of the vehicle and traffic law is amended by adding a
    54  new subdivision 53 to read as follows:
    55    53. Federal motor vehicle  safety  standard  certification  label.  No
    56  person shall, with intent to defraud, knowingly remove, deface, destroy,

        S. 1509--C                         103                        A. 2009--C
 
     1  cover,  alter,  or  otherwise change the form or appearance of a federal
     2  motor vehicle safety standard certification label, issued in  accordance
     3  with section 30115 of title 49 of the United States Code and part 567 of
     4  title  49  of the code of federal regulations, on an altered motor vehi-
     5  cle. No person shall, with intent to defraud, affix to an altered  motor
     6  vehicle  a  federal  motor  vehicle  safety standard certification label
     7  except in accordance with section 30115 of title 49 of the United States
     8  Code and part 567 of title 49 of the  code  of  federal  regulations.  A
     9  violation of this subdivision shall be punishable as a misdemeanor.
    10    §  9.  Section 401 of the vehicle and traffic law is amended by adding
    11  two new subdivisions 22 and 23 to read as follows:
    12    22. The commissioner shall not register any altered motor vehicle that
    13  fails to comply, as demonstrated to the satisfaction of the  commission-
    14  er, with the certification requirements established by Part 567 of title
    15  49 of the code of federal regulations for altered vehicles.
    16    23.  The  commissioner  shall  revoke  the registration of any altered
    17  motor vehicle which fails to comply with the certification  requirements
    18  of  Part  567  of title 49 of the code of federal regulations, as deter-
    19  mined by the commissioner, and refund to or credit the  account  of  any
    20  person who paid a registration fee for an altered motor vehicle, the pro
    21  rata unused portion of such registration fee.
    22    §  10.  Subdivision (e) of section 303 of the vehicle and traffic law,
    23  as amended by chapter 605 of the laws of 1989, the opening paragraph  as
    24  amended  by  chapter  608  of  the  laws  of 1993, is amended to read as
    25  follows:
    26    (e) 1. A license to  operate  an  official  inspection  station  or  a
    27  certificate  to  inspect vehicles may be suspended or revoked or renewal
    28  thereof may be refused by the commissioner or any person duly  deputized
    29  for one or more of the following causes:
    30    [1.]  (i)  Failure  to  conduct  inspections  in  conformance with the
    31  provisions of this article and the  rules  and  regulations  promulgated
    32  thereunder or improper issuance of certificates of inspections.
    33    [2.]  (ii)  Conviction  of  a crime involving fraud, theft, perjury or
    34  bribery or other cause which would permit disqualification from  receiv-
    35  ing  a  license  or  a certificate to inspect vehicles upon the original
    36  application.
    37    [3.] (iii) Fraud, deceit or misrepresentation in securing the  license
    38  or  a  certificate  to inspect vehicles or in the conduct of licensed or
    39  certified activity.
    40    [4.] (iv) Excessive charges for conducting inspections and for  making
    41  adjustments, corrections or repairs required by such inspections.
    42    [5.]  (v)  Violation  of  any provision of this article or any rule or
    43  regulation promulgated thereunder.
    44    2. Provided, however a  license  to  operate  an  official  inspection
    45  station  or  a  certificate  to  inspect  vehicles shall be suspended or
    46  revoked or renewal thereof shall be refused by the commissioner  or  any
    47  person  duly  deputized,  upon a third or subsequent violation committed
    48  within a period of eighteen months of any  rule  or  regulation  of  the
    49  commissioner  requiring  an  inspection  station to refuse to perform an
    50  inspection as set forth in paragraph two of subdivision (f)  of  section
    51  79.20  of title fifteen of the codes, rules and regulations of the state
    52  of New York. If the commissioner or any  person  duly  deputized  orders
    53  penalties  to  be paid pursuant to subdivision (h) of this section, such
    54  penalties shall be in addition to, but not in  lieu  of,  a  suspension,
    55  revocation, or renewal thereof imposed pursuant to this paragraph.

        S. 1509--C                         104                        A. 2009--C
 
     1    §  11.  Subdivision (h) of section 303 of the vehicle and traffic law,
     2  as amended by section 1 of part OO of chapter 59 of the laws of 2009, is
     3  amended to read as follows:
     4    (h)  The commissioner, or any person duly deputized, in addition to or
     5  in lieu of revoking or suspending  a  license  to  operate  an  official
     6  inspection  station  or  a certificate to inspect vehicles, may by order
     7  require the licensee or certified inspector to pay to the people of this
     8  state a penalty for a first violation a sum not exceeding [seven hundred
     9  and fifty] one thousand dollars for each violation found  to  have  been
    10  committed;  and  for a second or subsequent violation not arising out of
    11  the same incident both of which were committed within a period of thirty
    12  months, a sum of not more than one thousand  five  hundred  dollars  for
    13  each  violation  found  to  have  been committed; provided, however, the
    14  penalty for each and any violation of subparagraph  (iii)  of  paragraph
    15  [three]  one  of  subdivision  (e)  of  this  section found to have been
    16  committed shall be no less than [three hundred and fifty]  five  hundred
    17  dollars and no more than one thousand five hundred dollars, and provided
    18  further, however, the penalty for a violation found to have been commit-
    19  ted  of  any  rule  or  regulation  of  the  commissioner  requiring  an
    20  inspection station to refuse to perform an inspection as  set  forth  in
    21  paragraph  two  of  subdivision (f) of section 79.20 of title fifteen of
    22  the codes, rules and regulations of the state of New  York  shall  be  a
    23  fine  of not less than two hundred fifty dollars nor more than one thou-
    24  sand dollars for a first violation, and a fine of  not  less  than  five
    25  hundred  dollars  nor  more than one thousand five hundred dollars for a
    26  second or subsequent such violation not arising out of the same incident
    27  both of which were committed within a period  of  eighteen  months,  and
    28  upon the failure of such licensee to pay such penalty within twenty days
    29  after  the  mailing of such order, postage prepaid, registered or certi-
    30  fied, and addressed to the last known place of business of such licensee
    31  or certified inspector, unless such order is stayed by a court of compe-
    32  tent jurisdiction or in accordance  with  the  provisions  of  [Article]
    33  article three-A of this chapter, the commissioner may revoke the license
    34  of  such  licensee or the certificate of such certified inspector or may
    35  suspend the same for such period as may be determined.  Civil  penalties
    36  assessed  under  this  subdivision shall be paid to the commissioner for
    37  deposit into the state treasury,  and  unpaid  civil  penalties  may  be
    38  recovered  by  the  commissioner  in  a  civil action in the name of the
    39  commissioner. In addition, as an alternative to such  civil  action  and
    40  provided  that  no  proceeding for judicial review shall then be pending
    41  and the time for initiation of such proceeding shall have  expired,  the
    42  commissioner  may  file with the county clerk of the county in which the
    43  registrant is located or the certified inspector resides a  final  order
    44  of  the  commissioner containing the amount of the penalty assessed. The
    45  filing of such final order shall have the full force  and  effect  of  a
    46  judgment  duly  docketed in the office of such clerk and may be enforced
    47  in the same manner and with the same effect as that provided by  law  in
    48  respect  to executions issued against property upon judgments of a court
    49  of record.
    50    § 12. The vehicle and traffic law is amended by adding a  new  section
    51  308-a to read as follows:
    52    §  308-a.  Mandatory  reporting. If any motor vehicle is presented for
    53  inspection at a licensed official inspection station, and  such  vehicle
    54  has  been  altered,  a vehicle commonly referred to as a "stretch limou-
    55  sine", so as to  add  seating  capacity  beyond  that  provided  by  the
    56  original  manufacturer  by  way of an extended chassis, lengthened wheel

        S. 1509--C                         105                        A. 2009--C
 
     1  base, or an elongated seating area, and in the case of a truck, has been
     2  modified to transport  passengers,  such  licensed  official  inspection
     3  station  shall  refuse  inspection  for such vehicle and promptly report
     4  such vehicle to the commissioner in a form and manner prescribed by such
     5  commissioner.  Provided,  however,  that  the provisions of this section
     6  shall not apply to any altered motor vehicle for which the department of
     7  transportation has issued an  exemption  letter  pursuant  to  paragraph
     8  three  of  subdivision  (f) of part 79.20 of title fifteen of the codes,
     9  rules, and regulations of the state of New York and that is  in  compli-
    10  ance  with  part  567  of  title forty-nine of the code of federal regu-
    11  lations.
    12    § 13. Paragraph (a) of subdivision 1 of section 370 of the vehicle and
    13  traffic law, as amended by chapter 305 of the laws of 1995,  is  amended
    14  to read as follows:
    15    (a)  For damages for and incident to death or injuries to persons: For
    16  each motorcycle and for each motor vehicle engaged in  the  business  of
    17  carrying  or transporting passengers for hire, having a seating capacity
    18  of not more than seven passengers, a bond or  insurance  policy  with  a
    19  minimum  liability of twenty-five thousand dollars and a maximum liabil-
    20  ity of fifty thousand dollars for bodily injury, and a minimum liability
    21  of fifty thousand dollars and a maximum liability of one  hundred  thou-
    22  sand  dollars  for death; for each motor vehicle engaged in the business
    23  of carrying or transporting passengers for hire, having a seating capac-
    24  ity of not less than eight [nor more than twelve] passengers, a bond  or
    25  insurance  policy  with  a  [minimum  liability  of twenty-five thousand
    26  dollars and a maximum liability of  eighty  thousand  dollars]  combined
    27  single  limit  of at least one million five hundred thousand dollars for
    28  bodily injury[,] and [a minimum liability of fifty thousand dollars  and
    29  a  maximum  liability of one hundred fifty thousand dollars for] death[;
    30  for each motor vehicle having a seating capacity of not less than  thir-
    31  teen  nor more than twenty passengers, a bond or insurance policy with a
    32  minimum liability of twenty-five thousand dollars and a maximum  liabil-
    33  ity of one hundred twenty thousand dollars for bodily injury and a mini-
    34  mum  liability  of fifty thousand dollars and a maximum liability of one
    35  hundred fifty thousand dollars for death; for each motor vehicle  having
    36  a  seating  capacity  of  not  less than twenty-one nor more than thirty
    37  passengers, a bond or insurance policy with a minimum liability of twen-
    38  ty-five thousand dollars and a maximum liability of  one  hundred  sixty
    39  thousand  dollars  for  bodily  injury  and a minimum liability of fifty
    40  thousand dollars and a maximum liability of two hundred thousand dollars
    41  for death; for each motor vehicle having a seating capacity of more than
    42  thirty passengers, a bond or insurance policy with a  minimum  liability
    43  of  twenty-five  thousand dollars and a maximum liability of two hundred
    44  thousand dollars for bodily injury and  a  minimum  liability  of  fifty
    45  thousand  dollars  and a maximum liability of two hundred fifty thousand
    46  dollars for death];
    47    § 14. Section 1161 of the vehicle and traffic law is amended by adding
    48  a new subdivision c to read as follows:
    49    c. No altered motor vehicle commonly referred to as a "stretch  limou-
    50  sine"  having a seating capacity of ten or more passengers including the
    51  driver shall make a U-turn upon any public highway or private road  open
    52  to public motor vehicle traffic.
    53    §  15.  The vehicle and traffic law is amended by adding a new section
    54  509-z to read as follows:
    55    § 509-z. Motor carrier information. The  commissioner  of  transporta-
    56  tion,  in  consultation  with the commissioner, shall establish require-

        S. 1509--C                         106                        A. 2009--C
 
     1  ments for any person or entity  that  owns  and  operates  one  or  more
     2  altered  motor  vehicles,  commonly referred to as "stretch limousines",
     3  for purposes of establishing  conspicuous  display  of  valid  operating
     4  authority,   inspection   information,   and  driver  qualifications  at
     5  locations where such persons or  entities  perform  contract  or  common
     6  carrier  services  with  altered  motor  vehicles and within any altered
     7  motor vehicle used to provide such services.
     8    § 16. Section 138 of the transportation law is amended by adding a new
     9  subdivision 9 to read as follows:
    10    9. To maintain and update its  website  to  provide  information  with
    11  regard  to  each bus operator under subparagraphs (ii) and (vi) of para-
    12  graph a of subdivision two of section one hundred forty of this  chapter
    13  requiring  department  operating  authority that includes the bus opera-
    14  tor's name, number of inspections, number  of  out  of  service  orders,
    15  operator identification number, location and region of operation includ-
    16  ing  place  of  address,  percentile to which a motor carrier falls with
    17  respect to out of service defects, and the number  of  serious  physical
    18  injury or fatal crashes involving a for-hire vehicle requiring operating
    19  authority pursuant to this article.
    20    §  17.  (1) The department of transportation, in consultation with the
    21  department of motor vehicles, the governor's traffic  safety  committee,
    22  the  division  of  state police and any other state agency, authority or
    23  political subdivision thereof deemed necessary by  the  commissioner  of
    24  transportation,  shall  conduct  a study to assess the current design of
    25  entrance and exit ramps and the appropriateness of existing  signage  on
    26  state  parkways  to  mitigate  U-turns and wrong-way entry by commercial
    27  vehicles and make recommendations to mitigate.  (2)  The  department  of
    28  motor  vehicles,  in consultation with the department of transportation,
    29  the governor's traffic safety committee and the division of state police
    30  and any other state agency, authority or political  subdivision  thereof
    31  deemed  necessary by the commissioner of transportation, shall conduct a
    32  study and provide recommendations to improve crash  reporting  and  data
    33  collection  pertaining  to  commercial  vehicles. (3) Such commissioners
    34  shall submit each study with recommendations and findings to the  gover-
    35  nor, the temporary president of the senate and the speaker of the assem-
    36  bly within two years of the effective date of this act.
    37    § 18. The transportation law is amended by adding a new section 144 to
    38  read as follows:
    39    §  144.  Fees  and  charges. The commissioner or authorized officer or
    40  employee of the department shall charge and collect eighty-five  dollars
    41  for  the  inspection  or reinspection of all motor vehicles transporting
    42  passengers subject to the department's inspection requirements  pursuant
    43  to  section  one  hundred forty of this article, except such:  (a) motor
    44  vehicles operated under contract with a municipality to  provide  state-
    45  wide  mass  transportation  operating  assistance  eligible service; (b)
    46  motor vehicles operated under contract with  a  municipality  or  school
    47  district  to  provide  school-related transportation services; (c) motor
    48  vehicles authorized by the commissioner of health to  provide  non-emer-
    49  gency  medical  transportation  services;  and  (d)  motor vehicles used
    50  primarily to transport passengers pursuant to subparagraphs (i),  (iii),
    51  (iv),  and  (v) of paragraph a of subdivision two of section one hundred
    52  forty of this article. The department may deny inspection of  any  motor
    53  vehicle  transporting  passengers subject to the department's inspection
    54  requirements if such fee is not paid within  ninety  days  of  the  date
    55  noted on the department invoice.

        S. 1509--C                         107                        A. 2009--C
 
     1    §  19.  Paragraph  1 and subparagraph (A) of paragraph 2 of subsection
     2  (f) of section 3420 of the insurance law,  paragraph  1  as  amended  by
     3  chapter  305  of the laws of 1995 and subparagraph (A) of paragraph 2 as
     4  separately amended by chapters 547 and 568 of  the  laws  of  1997,  are
     5  amended to read as follows:
     6    (1)  No  policy insuring against loss resulting from liability imposed
     7  by law for bodily injury or death suffered by any natural person arising
     8  out of the ownership, maintenance and use  of  a  motor  vehicle  or  an
     9  altered  motor  vehicle  commonly  referred  to as a "stretch limousine"
    10  having a seating capacity of eight or more passengers used in the  busi-
    11  ness  of  carrying  or  transporting passengers for hire, by the insured
    12  shall be issued or delivered by any authorized insurer  upon  any  motor
    13  vehicle  or  an altered motor vehicle commonly referred to as a "stretch
    14  limousine" having a seating capacity of eight or more passengers used in
    15  the business of carrying or transporting passengers for hire, then prin-
    16  cipally garaged or principally used in this state unless it  contains  a
    17  provision whereby the insurer agrees that it will pay to the insured, as
    18  defined in such provision, subject to the terms and conditions set forth
    19  therein  to be prescribed by the board of directors of the Motor Vehicle
    20  Accident Indemnification Corporation and approved by the superintendent,
    21  all sums, not exceeding a maximum amount or limit of  twenty-five  thou-
    22  sand  dollars  exclusive  of interest and costs, on account of injury to
    23  and all sums, not exceeding a maximum amount or limit of fifty  thousand
    24  dollars  exclusive  of  interest  and  costs, on account of death of one
    25  person, in any one accident, and the maximum amount or limit, subject to
    26  such limit for any one person so injured of fifty thousand dollars or so
    27  killed of one hundred thousand dollars, exclusive of interest and costs,
    28  on account of injury to, or death of, more than one person  in  any  one
    29  accident,  which  the insured or his legal representative shall be enti-
    30  tled to recover as damages from an owner or  operator  of  an  uninsured
    31  motor  vehicle,  unidentified motor vehicle which leaves the scene of an
    32  accident, a motor vehicle registered in this state as to  which  at  the
    33  time  of  the  accident  there  was  not in effect a policy of liability
    34  insurance, a stolen vehicle, a motor vehicle operated without permission
    35  of the owner, an insured  motor  vehicle  where  the  insurer  disclaims
    36  liability or denies coverage or an unregistered vehicle because of bodi-
    37  ly  injury,  sickness  or  disease, including death resulting therefrom,
    38  sustained by the insured, caused by accident occurring in this state and
    39  arising out of the ownership, maintenance or use of such motor  vehicle.
    40  No  payment  for  non-economic  loss  shall  be  made  under such policy
    41  provision to a covered person unless such person has incurred a  serious
    42  injury,  as  such terms are defined in section five thousand one hundred
    43  two of this chapter. Such policy shall  not  duplicate  any  element  of
    44  basic  economic  loss provided for under article fifty-one of this chap-
    45  ter. No payments of first party benefits for basic  economic  loss  made
    46  pursuant  to  such article shall diminish the obligations of the insurer
    47  under this policy provision for the payment  of  non-economic  loss  and
    48  economic  loss  in  excess  of  basic economic loss. Notwithstanding any
    49  inconsistent provisions of section three thousand four  hundred  twenty-
    50  five  of this article, any such policy which does not contain the afore-
    51  said provisions shall be construed as if such provisions  were  embodied
    52  therein.
    53    (A)  Any such policy shall, at the option of the insured, also provide
    54  supplementary  uninsured/underinsured  motorists  insurance  for  bodily
    55  injury,  in an amount up to the bodily injury liability insurance limits
    56  of coverage provided under such policy, subject  to  a  maximum  of  two

        S. 1509--C                         108                        A. 2009--C
 
     1  hundred  fifty  thousand dollars because of bodily injury to or death of
     2  one person in any one accident  and,  subject  to  such  limit  for  one
     3  person,  up to five hundred thousand dollars because of bodily injury to
     4  or  death  of  two  or  more  persons in any one accident, or a combined
     5  single limit policy of five hundred thousand dollars because  of  bodily
     6  injury  to  or death of one or more persons in any one accident; and any
     7  such policy insuring against loss resulting from  liability  imposed  by
     8  law  for  bodily  injury or death suffered by any natural person arising
     9  out of the ownership, maintenance, and use of an altered  motor  vehicle
    10  commonly  referred to as a "stretch limousine" having a seating capacity
    11  of eight or more passengers used in the business of carrying  or  trans-
    12  porting    passengers    for    hire,    shall   provide   supplementary
    13  uninsured/underinsured motorists insurance  for  bodily  injury,  in  an
    14  amount  of  a combined single limit of one million five hundred thousand
    15  dollars because of bodily injury or death of one or more persons in  any
    16  one  accident.  Provided  however,  an  insurer issuing any such policy,
    17  except a policy insuring against loss resulting from  liability  imposed
    18  by law for bodily injury or death suffered by any natural person arising
    19  out  of  the ownership, maintenance, and use of an altered motor vehicle
    20  commonly referred to as a "stretch limousine" having a seating  capacity
    21  of  eight  or more passengers used in the business of carrying or trans-
    22  porting passengers for hire, in lieu of  offering  to  the  insured  the
    23  coverages stated above, may provide supplementary uninsured/underinsured
    24  motorists  insurance  for  bodily  injury, in an amount up to the bodily
    25  injury liability insurance limits of coverage provided under such  poli-
    26  cy,  subject  to  a  maximum  of one hundred thousand dollars because of
    27  bodily injury to or death of one person in any one accident and, subject
    28  to such limit for one person,  up  to  three  hundred  thousand  dollars
    29  because  of  bodily injury to or death of two or more persons in any one
    30  accident, or a combined single limit policy of  three  hundred  thousand
    31  dollars  because  of bodily injury to or death of one or more persons in
    32  any one accident, if  such  insurer  also  makes  available  a  personal
    33  umbrella  policy  with  liability  coverage  limits  up to at least five
    34  hundred thousand dollars which also provides coverage for  supplementary
    35  uninsured/underinsured       motorists       claims.       Supplementary
    36  uninsured/underinsured motorists insurance shall  provide  coverage,  in
    37  any  state  or  Canadian  province, if the limits of liability under all
    38  bodily injury liability bonds and insurance policies  of  another  motor
    39  vehicle liable for damages are in a lesser amount than the bodily injury
    40  liability  insurance  limits  of  coverage provided by such policy. Upon
    41  written   request   by   any    insured    covered    by    supplemental
    42  uninsured/underinsured motorists insurance or his duly authorized repre-
    43  sentative  and  upon  disclosure  by the insured of the insured's bodily
    44  injury  and  supplemental  uninsured/underinsured  motorists   insurance
    45  coverage  limits,  the insurer of any other owner or operator of another
    46  motor vehicle against which a claim has been made  for  damages  to  the
    47  insured shall disclose, within forty-five days of the request, the bodi-
    48  ly  injury liability insurance limits of its coverage provided under the
    49  policy or all bodily injury liability bonds. The time of the insured  to
    50  make  any  supplementary uninsured/underinsured motorist claim, shall be
    51  tolled during the period the insurer of any other owner or  operator  of
    52  another  motor  vehicle  that  may be liable for damages to the insured,
    53  fails to so disclose its coverage. As a condition precedent to the obli-
    54  gation   of   the   insurer   to    pay    under    the    supplementary
    55  uninsured/underinsured  motorists  insurance  coverage,  the  limits  of
    56  liability of all bodily injury liability  bonds  or  insurance  policies

        S. 1509--C                         109                        A. 2009--C
 
     1  applicable  at the time of the accident shall be exhausted by payment of
     2  judgments or settlements.
     3    §  20. This act shall take effect immediately; provided, however, that
     4  sections eight, ten, eleven and fourteen of this act shall  take  effect
     5  on the first of November next succeeding the date on which it shall have
     6  become  a  law;  provided, however, sections nine and twelve of this act
     7  shall take effect on the one hundred eightieth day after it  shall  have
     8  become  a law; provided, however, sections thirteen and nineteen of this
     9  act shall take effect on the first day of January  next  succeeding  the
    10  date on which it shall have become a law and shall apply to all policies
    11  issued,  renewed,  altered, or modified on or after such date; provided,
    12  however, section fifteen of this act shall take effect on the  thirtieth
    13  day  after  it shall have become a law; provided, however, section eigh-
    14  teen of this act shall take effect October 1, 2019;  provided,  further,
    15  that  effective  immediately,  the  department of transportation and the
    16  department of motor vehicles are authorized and directed  to  promulgate
    17  such  rules  and  regulations as are necessary for the implementation of
    18  this act on its effective date.
 
    19                                  PART JJJ

    20    Section 1. Section 150.10 of the criminal procedure law is amended  by
    21  adding a new subdivision 3 to read as follows:
    22    3.  Before  issuing  an  appearance  ticket  a police officer or other
    23  public servant must inform the arrestee  that  they  may  provide  their
    24  contact  information  for the purposes of receiving a court notification
    25  to remind them of their court appearance date from the court or a certi-
    26  fied pretrial services agency.  Such contact information may include one
    27  or more phone numbers, a residential address or  address  at  which  the
    28  arrestee  receives  mail,  or  an email address. The contact information
    29  shall be recorded and be transmitted to  the  local  criminal  court  as
    30  required by section 150.80 of this article.
    31    §  1-a. Subdivision 1 of section 150.20 of the criminal procedure law,
    32  as amended by chapter 550 of the laws of 1987, is  amended  to  read  as
    33  follows:
    34    1.  (a)  Whenever  a  police officer is authorized pursuant to section
    35  140.10 of this title to arrest a person without a warrant for an offense
    36  other than a class A, B, C or D felony or a violation of section 130.25,
    37  130.40, 205.10, 205.17, 205.19 or 215.56 of  the  penal  law,  he  [may]
    38  shall,  except  as set out in paragraph (b) of this subdivision, subject
    39  to the provisions of subdivisions three and four of  section  150.40  of
    40  this  title,  instead  issue to and serve upon such person an appearance
    41  ticket.
    42    (b) An officer is not required to issue an appearance ticket if:
    43    (i) the person has one or more outstanding  local  criminal  court  or
    44  superior court warrants;
    45    (ii)  the person has failed to appear in court proceedings in the last
    46  two years;
    47    (iii) the person has been given a reasonable opportunity to make their
    48  verifiable identity and a method of contact known, and has  been  unable
    49  or  unwilling  to  do  so,  so  that  a custodial arrest is necessary to
    50  subject the individual to the  jurisdiction  of  the  court.    For  the
    51  purposes  of  this  section,  an  officer may rely on various factors to
    52  determine a person's identity, including but  not  limited  to  personal
    53  knowledge  of  such person, such person's self-identification, or photo-
    54  graphic identification. There is no requirement that  a  person  present

        S. 1509--C                         110                        A. 2009--C
 
     1  photographic  identification  in order to be issued an appearance ticket
     2  in lieu of arrest where the person's identity is  otherwise  verifiable;
     3  however,  if offered by such person, an officer shall accept as evidence
     4  of  identity the following: a valid driver's license or non-driver iden-
     5  tification card issued by the commissioner of motor vehicles, the feder-
     6  al government, any United States territory, commonwealth or  possession,
     7  the  District  of  Columbia,  a state government or municipal government
     8  within the United States or a provincial government of the  dominion  of
     9  Canada;  a  valid passport issued by the United States government or any
    10  other country; an identification card issued by the armed forces of  the
    11  United  States;  a  public  benefit card, as defined in paragraph (a) of
    12  subdivision one of section 158.00 of the penal law;
    13    (iv) the person is charged with a crime between members  of  the  same
    14  family  or household, as defined in subdivision one of section 530.11 of
    15  this chapter;
    16    (v) the person is charged with a crime defined in article 130  of  the
    17  penal law;
    18    (vi)  it  reasonably  appears  the person should be brought before the
    19  court for consideration of issuance of an order of protection,  pursuant
    20  to  section  530.13  of this chapter, based on the facts of the crime or
    21  offense that the officer has reasonable cause to believe occurred;
    22    (vii) the person is charged with a  crime  for  which  the  court  may
    23  suspend or revoke his or her driver license;
    24    (viii)  it  reasonably  appears  to the officer, based on the observed
    25  behavior of the individual in the present contact with the  officer  and
    26  facts regarding the person's condition that indicates a sign of distress
    27  to  such  a  degree  that  the  person would face harm without immediate
    28  medical or mental health care, that bringing the person before the court
    29  would be in such person's interest in addressing  that  need;  provided,
    30  however,  that  before  making  the  arrest,  the officer shall make all
    31  reasonable  efforts  to  assist  the  person  in  securing   appropriate
    32  services.
    33    § 1-b. Section 150.30 of the criminal procedure law is REPEALED.
    34    §  1-c.  Subdivision 1 of section 150.40 of the criminal procedure law
    35  is amended to read as follows:
    36    1. An appearance ticket must be made returnable at a date as  soon  as
    37  possible,  but in no event later than twenty days from the date of issu-
    38  ance, or at a later date, with the court's permission due to  enrollment
    39  in  a  pre-arraignment diversion program. The appearance ticket shall be
    40  made returnable in a local criminal court designated in  section  100.55
    41  of  this title as one with which an information for the offense in ques-
    42  tion may be filed.
    43    § 1-d. The criminal procedure law is amended by adding a  new  section
    44  150.80 to read as follows:
    45  § 150.80 Court appearance reminders.
    46    1.  A police officer or other public servant who has issued and served
    47  an appearance ticket must, within twenty-four hours of issuance, file or
    48  cause to be filed with the local criminal court  the  appearance  ticket
    49  and any contact information made available pursuant to subdivision three
    50  of section 150.10 of this article.
    51    2.  Upon  receipt of the appearance ticket and any contact information
    52  made available pursuant to subdivision three of section 150.10  of  this
    53  article, the local criminal court shall issue a court appearance remind-
    54  er  and  notify the arrestee of their court appearances by text message,
    55  telephone call, electronic mail, or first class mail. The local criminal
    56  court may partner with a certified pretrial services agency or  agencies

        S. 1509--C                         111                        A. 2009--C
 
     1  in  that county to provide such notification and shall include a copy of
     2  the appearance ticket.
     3    3.  A local criminal court is not required to issue a court appearance
     4  reminder if the appearance ticket  requires  the  arrestee's  appearance
     5  within  seventy-two hours of its issuance, or no contact information has
     6  been provided.
     7    § 1-e. Subdivisions 1, 2, 4, 5, 6, 7 and 9 of section  500.10  of  the
     8  criminal procedure law are amended and a new subdivision 3-a is added to
     9  read as follows:
    10    1.  "Principal"  means a defendant in a criminal action or proceeding,
    11  or a person adjudged a material witness therein, or any other person  so
    12  involved  therein  that  [he]  the  principal may by law be compelled to
    13  appear before a court for the purpose  of  having  such  court  exercise
    14  control  over  [his]  the principal's person to secure [his] the princi-
    15  pal's future attendance at the action or proceeding when  required,  and
    16  who  in  fact  either  is  before the court for such purpose or has been
    17  before it and been subjected to such control.
    18    2. "Release on own recognizance." A  court  releases  a  principal  on
    19  [his]  the  principal's  own  recognizance when, having acquired control
    20  over [his] the principal's person, it permits [him] the principal to  be
    21  at  liberty  during  the  pendency  of the criminal action or proceeding
    22  involved upon condition that [he]  the  principal  will  appear  thereat
    23  whenever  [his]  the  principal's attendance may be required and will at
    24  all times render [himself] the principal  amenable  to  the  orders  and
    25  processes of the court.
    26    3-a. "Release under non-monetary conditions." A court releases a prin-
    27  cipal under non-monetary conditions when, having acquired control over a
    28  person, it authorizes the person to be at liberty during the pendency of
    29  the  criminal  action or proceeding involved under conditions ordered by
    30  the court, which shall be the least  restrictive  conditions  that  will
    31  reasonably  assure  the principal's return to court. Such conditions may
    32  include, among other  conditions  reasonable  under  the  circumstances:
    33  that the principal be in contact with a pretrial services agency serving
    34  principals in that county; that the principal abide by reasonable, spec-
    35  ified  restrictions  on  travel that are reasonably related to an actual
    36  risk of flight from the jurisdiction; that the  principal  refrain  from
    37  possessing  a  firearm,  destructive  device  or other dangerous weapon;
    38  that, when it is shown pursuant to subdivision four of section 510.45 of
    39  this title that no other realistic monetary condition or set of non-mon-
    40  etary conditions will suffice to reasonably assure the  person's  return
    41  to court, the person be placed in reasonable pretrial supervision with a
    42  pretrial  services  agency serving principals in that county; that, when
    43  it is shown pursuant to paragraph (a) of  subdivision  four  of  section
    44  510.40  of  this title that no other realistic non-monetary condition or
    45  set of non-monetary conditions will suffice  to  reasonably  assure  the
    46  principal's  return to court, the principal's location be monitored with
    47  an approved electronic monitoring device, in accordance with such subdi-
    48  vision four of section 510.40 of this title.  A principal shall  not  be
    49  required  to  pay  for  any  part of the cost of release on non-monetary
    50  conditions.
    51    4. "Commit to the custody of the sheriff." A court commits a principal
    52  to the custody of the sheriff when, having acquired control  over  [his]
    53  the principal's person, it orders that [he] the principal be confined in
    54  the custody of the sheriff during the pendency of the criminal action or
    55  proceeding involved.

        S. 1509--C                         112                        A. 2009--C
 
     1    5.  "Securing  order" means an order of a court committing a principal
     2  to the custody of the sheriff[,] or fixing bail,  where  authorized,  or
     3  releasing [him on his] the principal on the principal's own recognizance
     4  or releasing the principal under non-monetary conditions.
     5    6.  "Order of recognizance or bail" means a securing order releasing a
     6  principal on [his] the principal's own recognizance or  under  non-mone-
     7  tary conditions or, where authorized, fixing bail.
     8    7.  "Application  for  recognizance or bail" means an application by a
     9  principal that the court, instead of committing [him] the  principal  to
    10  or  retaining  [him] the principal in the custody of the sheriff, either
    11  release [him on his own] the principal on the principal's  own  recogni-
    12  zance [or], release under non-monetary conditions, or, where authorized,
    13  fix bail.
    14    9. "Bail" means cash bail [or], a bail bond or money paid with a cred-
    15  it card.
    16    §  1-f.    Section  500.10 of the criminal procedure law is amended by
    17  adding two new subdivisions 21 and 22 to read as follows:
    18    21. "Qualifies for electronic monitoring," for purposes of subdivision
    19  four of section 510.40 of this title, means  a  person  charged  with  a
    20  felony,  a misdemeanor crime of domestic violence, a misdemeanor defined
    21  in article one hundred thirty of the penal law, a crime and the  circum-
    22  stances  of  paragraph  (b) of subdivision two of section 530.60 of this
    23  title apply, or any misdemeanor where the  defendant  stands  previously
    24  convicted,  within  the  past five years, of a violent felony offense as
    25  defined in section 70.02 of the penal law.  For  the  purposes  of  this
    26  subdivision,  in  calculating  such five year period, any period of time
    27  during which the defendant was incarcerated for any reason  between  the
    28  time  of  the  commission  of  any  such  previous crime and the time of
    29  commission of the present crime shall be excluded  and  such  five  year
    30  period shall be extended by a period or periods equal to the time served
    31  under such incarceration.
    32    22. "Misdemeanor crime of domestic violence," for purposes of subdivi-
    33  sion twenty-one of this section, means a misdemeanor under the penal law
    34  provisions  and  circumstances  described  in subdivision one of section
    35  530.11 of this title.
    36    § 2. Section 510.10 of the criminal procedure law, as amended by chap-
    37  ter 459 of the laws of 1984, is amended to read as follows:
    38  § 510.10 Securing order; when required; alternatives available; standard
    39             to be applied.
    40    1. When a principal, whose  future  court  attendance  at  a  criminal
    41  action  or proceeding is or may be required, [initially] comes under the
    42  control of a court, such court [must] shall,  in  accordance  with  this
    43  title,  by  a  securing  order[,  either] release [him] the principal on
    44  [his] the principal's own  recognizance,  release  the  principal  under
    45  non-monetary  conditions, or, where authorized, fix bail or commit [him]
    46  the principal to the custody of the sheriff.  In all such cases,  except
    47  where another type of securing order is shown to be required by law, the
    48  court  shall  release the principal pending trial on the principal's own
    49  recognizance, unless it is demonstrated and the court makes an  individ-
    50  ualized determination that the principal poses a risk of flight to avoid
    51  prosecution.  If such a finding is made, the court must select the least
    52  restrictive alternative and condition or conditions that will reasonably
    53  assure the principal's return to court.  The  court  shall  explain  its
    54  choice of release, release with conditions, bail or remand on the record
    55  or in writing.

        S. 1509--C                         113                        A. 2009--C
 
     1    2.  A  principal  is  entitled to representation by counsel under this
     2  chapter in preparing an application for release, when a  securing  order
     3  is  being  considered  and  when  a securing order is being reviewed for
     4  modification, revocation or termination. If the principal is financially
     5  unable to obtain counsel, counsel shall be assigned to the principal.
     6    3.  In  cases  other  than  as  described  in subdivision four of this
     7  section the court shall release the principal pending trial on the prin-
     8  cipal's own recognizance, unless the court finds on  the  record  or  in
     9  writing  that  release  on  the  principal's  own  recognizance will not
    10  reasonably assure the principal's return to court.  In  such  instances,
    11  the  court  shall  release  the principal under non-monetary conditions,
    12  selecting the least restrictive alternative  and  conditions  that  will
    13  reasonably  assure  the  principal's  return to court.   The court shall
    14  explain its choice of alternative and conditions on  the  record  or  in
    15  writing.
    16    4.  Where  the principal stands charged with a qualifying offense, the
    17  court, unless otherwise prohibited by law, may in its discretion release
    18  the principal pending trial on the principal's own recognizance or under
    19  non-monetary conditions, fix bail, or, where the  defendant  is  charged
    20  with  a  qualifying  offense which is a felony, the court may commit the
    21  principal to the custody of the sheriff. A principal stands charged with
    22  a qualifying offense for the purposes of this subdivision when he or she
    23  stands charged with:
    24    (a) a felony enumerated in section 70.02 of the penal law, other  than
    25  burglary  in  the second degree as defined in subdivision two of section
    26  140.25 of the penal law or robbery in the second degree  as  defined  in
    27  subdivision one of section 160.10 of the penal law;
    28    (b) a crime involving witness intimidation under section 215.15 of the
    29  penal law;
    30    (c)  a  crime involving witness tampering under section 215.11, 215.12
    31  or 215.13 of the penal law;
    32    (d) a class A felony defined in the penal law, other than  in  article
    33  two  hundred  twenty of such law with the exception of section 220.77 of
    34  such law;
    35    (e) a felony sex offense defined in section 70.80 of the penal law  or
    36  a  crime involving incest as defined in section 255.25, 255.26 or 255.27
    37  of such law, or a misdemeanor defined in article one hundred  thirty  of
    38  such law;
    39    (f)  conspiracy  in  the second degree as defined in section 105.15 of
    40  the penal law, where the underlying allegation of such  charge  is  that
    41  the  defendant  conspired  to commit a class A felony defined in article
    42  one hundred twenty-five of the penal law;
    43    (g) money laundering in support of terrorism in the  first  degree  as
    44  defined  in section 470.24 of the penal law; money laundering in support
    45  of terrorism in the second degree as defined in section  470.23  of  the
    46  penal  law;  or  a  felony crime of terrorism as defined in article four
    47  hundred ninety of the penal law, other than the crime defined in section
    48  490.20 of such law;
    49    (h) criminal contempt in the second degree as defined  in  subdivision
    50  three of section 215.50 of the penal law, criminal contempt in the first
    51  degree  as  defined  in subdivision (b), (c) or (d) of section 215.51 of
    52  the penal law or aggravated criminal  contempt  as  defined  in  section
    53  215.52 of the penal law, and the underlying allegation of such charge of
    54  criminal  contempt  in the second degree, criminal contempt in the first
    55  degree or aggravated criminal contempt is that the defendant violated  a
    56  duly served order of protection where the protected party is a member of

        S. 1509--C                         114                        A. 2009--C
 
     1  the  defendant's  same family or household as defined in subdivision one
     2  of section 530.11 of this article; or
     3    (i)  facilitating  a  sexual  performance by a child with a controlled
     4  substance or alcohol as defined in section 263.30 of the penal law,  use
     5  of  a  child in a sexual performance as defined in section 263.05 of the
     6  penal law or luring a child as defined in  subdivision  one  of  section
     7  120.70 of the penal law.
     8    5.  Notwithstanding  the  provisions of subdivisions three and four of
     9  this section, with respect to any charge for which bail or remand is not
    10  ordered, and for which the  court  would  not  or  could  not  otherwise
    11  require  bail  or remand, a defendant may, at any time, request that the
    12  court set bail in a nominal amount requested by  the  defendant  in  the
    13  form  specified in paragraph (a) of subdivision one of section 520.10 of
    14  this title; if the court is satisfied that the request is voluntary, the
    15  court shall set such bail in such amount.
    16    6. When a securing order is revoked or  otherwise  terminated  in  the
    17  course of an uncompleted action or proceeding but the principal's future
    18  court  attendance  still is or may be required and [he] the principal is
    19  still under the control of a court, a new securing order must be issued.
    20  When the court revokes or otherwise terminates a  securing  order  which
    21  committed  the  principal to the custody of the sheriff, the court shall
    22  give written notification to the sheriff of such  revocation  or  termi-
    23  nation of the securing order.
    24    §  3.  Section 510.20 of the criminal procedure law is amended to read
    25  as follows:
    26  § 510.20  Application for [recognizance or  bail;  making  and  determi-
    27               nation thereof in general] a change in securing order.
    28    1.  Upon any occasion when a court [is required to issue] has issued a
    29  securing  order with respect to a principal[, or at any time when a] and
    30  the principal is confined in the custody of the sheriff as a  result  of
    31  the securing order or a previously issued securing order, [he] the prin-
    32  cipal  may make an application for recognizance, release under non-mone-
    33  tary conditions or bail.
    34    2.  (a) The principal is entitled to representation by counsel in  the
    35  making  and presentation of such application. If the principal is finan-
    36  cially unable to obtain counsel, counsel shall be assigned to the  prin-
    37  cipal.
    38    (b)  Upon such application, the principal must be accorded an opportu-
    39  nity to be heard, present evidence and  to  contend  that  an  order  of
    40  recognizance,  release  under  non-monetary conditions or, where author-
    41  ized, bail must or should issue, that the court should release  [him  on
    42  his] the principal on the principal's own recognizance or under non-mon-
    43  etary  conditions  rather  than fix bail, and that if bail is authorized
    44  and fixed it should be in a suggested amount and form.
    45    § 4. Intentionally omitted.
    46    § 5. Section 510.30 of the criminal procedure law, subparagraph (v) of
    47  paragraph (a) of subdivision 2 as amended by chapter 920 of the laws  of
    48  1982,  subparagraph (vi) of paragraph (a) of subdivision 2 as renumbered
    49  by chapter 447 of the laws of 1977,  subparagraph  (vii)  as  added  and
    50  subparagraphs  (viii)  and  (ix)  of  paragraph  (a) of subdivision 2 as
    51  renumbered by section 1 of part D of chapter 491 of the  laws  of  2012,
    52  and  subdivision  3  as  added  by  chapter  788 of the laws of 1981, is
    53  amended to read as follows:
    54  § 510.30 Application for [recognizance or bail] securing order; rules of
    55               law and criteria controlling determination.

        S. 1509--C                         115                        A. 2009--C
 
     1    1. [Determinations of applications for recognizance or bail are not in
     2  all cases discretionary but are subject to rules, prescribed in  article
     3  five  hundred  thirty  and  other provisions of law relating to specific
     4  kinds of criminal actions and proceedings, providing (a)  that  in  some
     5  circumstances  such  an  application must as a matter of law be granted,
     6  (b) that in others it must as a matter of law be denied and the  princi-
     7  pal committed to or retained in the custody of the sheriff, and (c) that
     8  in  others  the  granting  or  denial  thereof  is  a matter of judicial
     9  discretion.
    10    2. To the extent that the issuance of an order of recognizance or bail
    11  and the terms thereof are matters of discretion rather than of  law,  an
    12  application  is  determined  on  the  basis of the following factors and
    13  criteria:
    14    (a)] With respect to any principal, the court  in  all  cases,  unless
    15  otherwise provided by law, must [consider the] impose the least restric-
    16  tive  kind  and  degree  of  control or restriction that is necessary to
    17  secure [his court attendance]  the  principal's  return  to  court  when
    18  required.  In  determining  that matter, the court must, on the basis of
    19  available information, consider and take into account[:
    20    (i) The principal's character, reputation, habits  and  mental  condi-
    21  tion;
    22    (ii) His employment and financial resources; and
    23    (iii)  His  family  ties and the length of his residence if any in the
    24  community; and
    25    (iv) His] information about the principal  that  is  relevant  to  the
    26  principal's return to court, including:
    27    (a) The principal's activities and history;
    28    (b) If the principal is a defendant, the charges facing the principal;
    29    (c) The principal's criminal conviction record if any; [and
    30    (v)  His]  (d)  The  principal's  record of previous adjudication as a
    31  juvenile delinquent, as retained pursuant to section 354.2 of the family
    32  court act, or, of pending cases where fingerprints are retained pursuant
    33  to section 306.1 of such act, or a youthful offender, if any; [and
    34    (vi) His] (e) The principal's previous record [if any in responding to
    35  court appearances when required or] with  respect  to  flight  to  avoid
    36  criminal prosecution; [and
    37    (vii)]   (f)   If  monetary  bail  is  authorized,  according  to  the
    38  restrictions set forth in this title, the principal's individual  finan-
    39  cial  circumstances, and, in cases where bail is authorized, the princi-
    40  pal's ability to post bail without posing undue hardship, as well as his
    41  or her ability to obtain a  secured,  unsecured,  or  partially  secured
    42  bond;
    43    (g)  Where  the  principal is charged with a crime or crimes against a
    44  member or members of the same  family  or  household  as  that  term  is
    45  defined  in subdivision one of section 530.11 of this title, the follow-
    46  ing factors:
    47    [(A)] (i) any violation by the principal of  an  order  of  protection
    48  issued  by  any  court  for the protection of a member or members of the
    49  same family or household as that term is defined in subdivision  one  of
    50  section 530.11 of this title, whether or not such order of protection is
    51  currently in effect; and
    52    [(B)]  (ii) the principal's history of use or possession of a firearm;
    53  and
    54    [(viii)] (h) If [he] the principal is a defendant, [the weight of  the
    55  evidence against him in the pending criminal action and any other factor
    56  indicating  probability or improbability of conviction; or,] in the case

        S. 1509--C                         116                        A. 2009--C
 
     1  of an application for [bail or recognizance] a  securing  order  pending
     2  appeal, the merit or lack of merit of the appeal[; and
     3    (ix)  If  he  is  a  defendant,  the sentence which may be or has been
     4  imposed upon conviction].
     5    [(b)] 2. Where the principal is a  defendant-appellant  in  a  pending
     6  appeal  from  a judgment of conviction, the court must also consider the
     7  likelihood of ultimate reversal of the judgment.  A  determination  that
     8  the  appeal  is  palpably  without  merit  alone justifies, but does not
     9  require, a denial of the application, regardless  of  any  determination
    10  made  with  respect to the factors specified in [paragraph (a)] subdivi-
    11  sion one of this section.
    12    3. When bail or recognizance is ordered, the court  shall  inform  the
    13  principal, if [he] the principal is a defendant charged with the commis-
    14  sion of a felony, that the release is conditional and that the court may
    15  revoke  the order of release and may be authorized to commit the princi-
    16  pal to the custody of the sheriff in accordance with the  provisions  of
    17  subdivision  two of section 530.60 of this chapter if [he] the principal
    18  commits a subsequent felony while at liberty upon such order.
    19    § 6. Section 510.40 of the criminal procedure law is amended  to  read
    20  as follows:
    21  §  510.40  [Application for recognizance or bail; determination thereof,
    22               form of securing order and execution thereof] Court notifi-
    23               cation to principal of conditions of release and of alleged
    24               violations of conditions of release.
    25    1.  [An application for recognizance or bail must be determined  by  a
    26  securing order which either:
    27    (a)    Grants  the  application  and releases the principal on his own
    28  recognizance; or
    29    (b)  Grants the application and fixes bail; or
    30    (c)  Denies the application and commits the principal to,  or  retains
    31  him in, the custody of the sheriff.
    32    2.]  Upon  ordering  that a principal be released on [his] the princi-
    33  pal's own recognizance, or released under non-monetary  conditions,  or,
    34  if  bail has been fixed, upon the posting of bail, the court must direct
    35  [him] the principal to appear  in  the  criminal  action  or  proceeding
    36  involved  whenever  [his] the principal's attendance may be required and
    37  to [render himself] be at all times amenable to the orders and processes
    38  of the court.  If such principal is in the custody of the sheriff or  at
    39  liberty  upon  bail at the time of the order, the court must direct that
    40  [he] the principal be discharged from such custody or, as the  case  may
    41  be, that [his] the principal's bail be exonerated.
    42    [3.]  2.  Upon the issuance of an order fixing bail, where authorized,
    43  and upon the posting thereof, the court must examine the bail to  deter-
    44  mine whether it complies with the order.  If it does, the court must, in
    45  the  absence  of  some  factor  or circumstance which in law requires or
    46  authorizes disapproval thereof,  approve  the  bail  and  must  issue  a
    47  certificate of release, authorizing the principal to be at liberty, and,
    48  if  [he]  the  principal  is  in the custody of the sheriff at the time,
    49  directing the sheriff to discharge [him] the principal  therefrom.    If
    50  the bail fixed is not posted, or is not approved after being posted, the
    51  court  must  order that the principal be committed to the custody of the
    52  sheriff.  In the event of any such non-approval, the court shall explain
    53  promptly in writing the reasons therefor.
    54    3. Non-monetary conditions of  release  shall  be  individualized  and
    55  established  in  writing  by the court. At future court appearances, the
    56  court shall consider a lessening of conditions or modification of condi-

        S. 1509--C                         117                        A. 2009--C
 
     1  tions to a less burdensome form based on the principal's compliance with
     2  such conditions of release. In the event of alleged non-compliance  with
     3  the  conditions  of  release  in  an important respect, pursuant to this
     4  subdivision,  additional  conditions may be imposed by the court, on the
     5  record or in writing, only after notice of the facts  and  circumstances
     6  of  such  alleged  non-compliance,  reasonable  under the circumstances,
     7  affording the principal and the principal's attorney and the  people  an
     8  opportunity to present relevant, admissible evidence, relevant witnesses
     9  and  to  cross-examine  witnesses, and a finding by clear and convincing
    10  evidence that the principal violated a condition of release in an impor-
    11  tant respect.   Following such a  finding,  in  determining  whether  to
    12  impose additional conditions for non-compliance, the court shall consid-
    13  er  and  may select conditions consistent with the court's obligation to
    14  impose the least restrictive condition or conditions that  will  reason-
    15  ably  assure the defendant's return to court. The court shall explain on
    16  the record or in writing the reasons for its determination and  for  any
    17  changes to the conditions imposed.
    18    4.  (a) Electronic monitoring of a principal's location may be ordered
    19  only if the court finds, after notice, an opportunity to be heard and an
    20  individualized determination explained on the record or in writing, that
    21  the defendant qualifies for electronic  monitoring  in  accordance  with
    22  subdivision  twenty-one  of  section  500.10 of this title, and no other
    23  realistic non-monetary condition or set of non-monetary conditions  will
    24  suffice to reasonably assure a principal's return to court.
    25    (b)  The  specific  method of electronic monitoring of the principal's
    26  location must be approved by the court.  It must be the  least  restric-
    27  tive  procedure  and  method that will reasonably assure the principal's
    28  return to court, and unobtrusive to the greatest extent practicable.
    29    (c) Electronic monitoring of  the  location  of  a  principal  may  be
    30  conducted only by a public entity under the supervision and control of a
    31  county  or  municipality  or  a  non-profit entity under contract to the
    32  county, municipality or the state. A county  or  municipality  shall  be
    33  authorized  to enter into a contract with another county or municipality
    34  in the state to monitor  principals  under  non-monetary  conditions  of
    35  release  in its county, but counties, municipalities and the state shall
    36  not contract with any private for-profit entity for such purposes.
    37    (d) Electronic monitoring of a principal's location may be for a maxi-
    38  mum period of sixty days, and may be  renewed  for  such  period,  after
    39  notice,  an opportunity to be heard and a de novo, individualized deter-
    40  mination in accordance with this subdivision, which shall  be  explained
    41  on the record or in writing.
    42    A  defendant  subject  to  electronic  location  monitoring under this
    43  subdivision shall be considered held or confined in custody for purposes
    44  of section 180.80 of this chapter and shall be considered  committed  to
    45  the  custody  of the sheriff for purposes of section 170.70 of the chap-
    46  ter, as applicable.
    47    5. If a principal is released under non-monetary conditions, the court
    48  shall, on the record and in an individualized written document  provided
    49  to  the  principal, notify the principal, in plain language and a manner
    50  sufficiently clear and specific:
    51    (a) of any conditions to which the principal is subject, to serve as a
    52  guide for the principal's conduct; and
    53    (b) that the possible consequences for violation of such  a  condition
    54  may  include revocation of the securing order and the ordering of a more
    55  restrictive securing order.

        S. 1509--C                         118                        A. 2009--C
 
     1    § 7. The criminal procedure law is amended by  adding  a  new  section
     2  510.43 to read as follows:
     3  § 510.43 Court appearances: additional notifications.
     4    The  court  or,  upon  direction  of  the  court, a certified pretrial
     5  services agency, shall notify all principals released under non-monetary
     6  conditions and on recognizance of all court appearances  in  advance  by
     7  text  message,  telephone call, electronic mail or first class mail. The
     8  chief administrator of the courts shall, pursuant to subdivision one  of
     9  section  10.40 of this chapter, develop a form which shall be offered to
    10  the principal at court appearances. On such form, which upon  completion
    11  shall  be  retained in the court file, the principal may select one such
    12  preferred manner of notice.
    13    § 8. The criminal procedure law is amended by  adding  a  new  section
    14  510.45 to read as follows:
    15  § 510.45 Pretrial services agencies.
    16    1.  The  office  of  court  administration shall certify and regularly
    17  review for recertification one or more  pretrial  services  agencies  in
    18  each  county  to  monitor  principals released under non-monetary condi-
    19  tions.  Such office shall maintain a listing on its public website iden-
    20  tifying by county each pretrial services  agency  so  certified  in  the
    21  state.
    22    2.  Every  such  agency shall be a public entity under the supervision
    23  and control of a county or municipality or  a  non-profit  entity  under
    24  contract  to  the county, municipality or the state. A county or munici-
    25  pality shall be authorized to enter into a contract with another  county
    26  or  municipality  in  the state to monitor principals under non-monetary
    27  conditions of release in its county, but  counties,  municipalities  and
    28  the state shall not contract with any private for-profit entity for such
    29  purposes.
    30    3.  (a) Any questionnaire, instrument or tool used with a principal in
    31  the process of  considering  or  determining  the  principal's  possible
    32  release  on  recognizance,  release  under non-monetary conditions or on
    33  bail, or used with a principal in the process of considering  or  deter-
    34  mining  a condition or conditions of release or monitoring by a pretrial
    35  services agency, shall be promptly made available to the  principal  and
    36  the principal's counsel upon written request.  Any such blank form ques-
    37  tionnaire,  instrument  or  tool  regularly  used in the county for such
    38  purpose or a related purpose shall  be  made  available  to  any  person
    39  promptly upon request.
    40    (b) Any such questionnaire, instrument or tool used to inform determi-
    41  nations on release or conditions of release shall be:
    42    (i)  designed  and  implemented  in a way that ensures the results are
    43  free from discrimination on the basis of race, national origin, sex,  or
    44  any other protected class; and
    45    (ii)  empirically validated and regularly revalidated, with such vali-
    46  dation and revalidation studies and all underlying data, except personal
    47  identifying information  for  any  defendant,  publicly  available  upon
    48  request.
    49    4.  Supervision  by  a  pre-trial  services agency may be ordered as a
    50  non-monetary condition pursuant to this title only if the  court  finds,
    51  after  notice, an opportunity to be heard and an individualized determi-
    52  nation explained on the record or in writing, that  no  other  realistic
    53  non-monetary condition or set of non-monetary conditions will suffice to
    54  reasonably assure the principal's return to court.
    55    5.  Each  pretrial  service  agency  certified  by the office of court
    56  administration pursuant to this section shall at the end  of  each  year

        S. 1509--C                         119                        A. 2009--C
 
     1  prepare  and  file  with  such office an annual report, which the office
     2  shall compile, publish on its website and make available upon request to
     3  members of the public. Such reports shall not include any personal iden-
     4  tifying  information for any individual defendants. Each such report, in
     5  addition to other relevant information, shall set  forth,  disaggregated
     6  by each county served:
     7    (a) the number of defendants supervised by the agency;
     8    (b)  the length of time (in months) each such person was supervised by
     9  the agency prior to acquittal, dismissal, release on recognizance, revo-
    10  cation of release on conditions, and sentencing;
    11    (c) the race, ethnicity, age and sex of each person supervised;
    12    (d) the crimes with which each person supervised was charged;
    13    (e) the number of persons supervised for whom release conditions  were
    14  modified  by the court, describing generally for each person or group of
    15  persons the type and nature of the  condition  or  conditions  added  or
    16  removed;
    17    (f) the number of persons supervised for whom release under conditions
    18  was revoked by the court, and the basis for such revocations; and
    19    (g)  the court disposition in each supervised case, including sentenc-
    20  ing information.
    21    § 9. Section 510.50 of the criminal procedure law is amended  to  read
    22  as follows:
    23  § 510.50 Enforcement of securing order.
    24    1.  When  the attendance of a principal confined in the custody of the
    25  sheriff is required at the criminal action or proceeding at a particular
    26  time and place, the court may compel such attendance  by  directing  the
    27  sheriff  to  produce [him] the principal at such time and place.  If the
    28  principal is at liberty on [his] the  principal's  own  recognizance  or
    29  non-monetary  conditions  or  on bail, [his] the principal's  attendance
    30  may be achieved or compelled by various methods, including  notification
    31  and  the  issuance  of  a bench warrant, prescribed by law in provisions
    32  governing such matters with respect to the particular kind of action  or
    33  proceeding involved.
    34    2.  Except  when  the  principal  is charged with a new crime while at
    35  liberty, absent relevant, credible evidence demonstrating that a princi-
    36  pal's failure to appear for a scheduled court  appearance  was  willful,
    37  the  court, prior to issuing a bench warrant for a failure to appear for
    38  a scheduled court appearance, shall provide at least  forty-eight  hours
    39  notice to the principal or the principal's counsel that the principal is
    40  required  to  appear,  in  order to give the principal an opportunity to
    41  appear voluntarily.
    42    § 10. Paragraph (b) of subdivision 2 of section 520.10 of the criminal
    43  procedure law, as amended by chapter 784 of the laws of 1972, is amended
    44  to read as follows:
    45    (b) The court [may] shall direct that the bail be posted in any one of
    46  [two] three or more of the forms specified in subdivision  one  of  this
    47  section,  designated  in  the  alternative,  and may designate different
    48  amounts varying with the forms[;], except that one of the forms shall be
    49  either an unsecured or partially secured surety bond, as selected by the
    50  court.
    51    § 11. Section 530.10 of the criminal procedure law is amended to  read
    52  as follows:
    53  § 530.10 Order  of recognizance release under non-monetary conditions or
    54             bail; in general.
    55    Under circumstances prescribed in this article, a court, upon applica-
    56  tion of a defendant charged with or convicted of an offense, is required

        S. 1509--C                         120                        A. 2009--C
 
     1  [or authorized to order bail or recognizance] to issue a securing  order
     2  for  [the  release  or prospective release of] such defendant during the
     3  pendency of either:
     4    1.  A criminal action based upon such charge; or
     5    2.   An appeal taken by the defendant from a judgment of conviction or
     6  a sentence or from an order of an intermediate appellate court affirming
     7  or modifying a judgment of conviction or a sentence.
     8    § 12. Subdivision 4 of section 530.11 of the criminal  procedure  law,
     9  as  added  by  chapter  186  of  the laws of 1997, is amended to read as
    10  follows:
    11    4. When a person is arrested for  an  alleged  family  offense  or  an
    12  alleged  violation  of  an  order  of  protection  or temporary order of
    13  protection or arrested pursuant to a warrant issued by  the  supreme  or
    14  family  court, and the supreme or family court, as applicable, is not in
    15  session, such person shall be brought before a local criminal  court  in
    16  the  county  of arrest or in the county in which such warrant is return-
    17  able pursuant to article one hundred twenty of this chapter. Such  local
    18  criminal  court  may issue any order authorized under subdivision eleven
    19  of section 530.12 of this article, section one hundred  fifty-four-d  or
    20  one hundred fifty-five of the family court act or subdivision three-b of
    21  section  two  hundred  forty or subdivision two-a of section two hundred
    22  fifty-two of the domestic relations  law,  in  addition  to  discharging
    23  other  arraignment  responsibilities  as  set  forth in this chapter. In
    24  making such order, the local criminal court shall consider de  novo  the
    25  [bail] recommendation and securing order, if any, made by the supreme or
    26  family  court  as  indicated  on  the warrant or certificate of warrant.
    27  Unless the petitioner or complainant requests otherwise, the  court,  in
    28  addition  to  scheduling further criminal proceedings, if any, regarding
    29  such alleged family offense or violation  allegation,  shall  make  such
    30  matter  returnable in the supreme or family court, as applicable, on the
    31  next day such court is in session.
    32    § 13. Paragraph (a) of subdivision 8 of section 530.13 of the criminal
    33  procedure law, as added by chapter 388 of the laws of 1984,  is  amended
    34  to read as follows:
    35    (a) revoke an order of recognizance, release under non-monetary condi-
    36  tions or bail and commit the defendant to custody; or
    37    §  14. The opening paragraph of subdivision 1 of section 530.13 of the
    38  criminal procedure law, as amended by chapter 137 of the laws  of  2007,
    39  is amended to read as follows:
    40    When  any  criminal  action is pending, and the court has not issued a
    41  temporary order of protection pursuant to section 530.12 of  this  arti-
    42  cle,  the  court,  in  addition to the other powers conferred upon it by
    43  this chapter, may for good  cause  shown  issue  a  temporary  order  of
    44  protection  in  conjunction  with  any  securing  order  [committing the
    45  defendant to the custody of the sheriff or as a condition of a pre-trial
    46  release, or as a condition of release on  bail]  or  an  adjournment  in
    47  contemplation of dismissal. In addition to any other conditions, such an
    48  order may require that the defendant:
    49    §  15. Subdivision 11 of section 530.12 of the criminal procedure law,
    50  as amended by chapter 498 of the laws of 1993, the opening paragraph  as
    51  amended  by chapter 597 of the laws of 1998, paragraph (a) as amended by
    52  chapter 222 of the laws of 1994, paragraph (d) as amended by chapter 644
    53  of the laws of 1996, is amended to read as follows:
    54    11. If a defendant is brought before the court for failure to obey any
    55  lawful order issued under this section, or an order of protection issued
    56  by a court of competent jurisdiction in another  state,  territorial  or

        S. 1509--C                         121                        A. 2009--C
 
     1  tribal  jurisdiction,  and  if, after hearing, the court is satisfied by
     2  competent proof that the defendant has willfully failed to obey any such
     3  order, the court may:
     4    (a)  revoke  an  order  of  recognizance or release under non-monetary
     5  conditions or revoke an order of bail or order forfeiture of  such  bail
     6  and commit the defendant to custody; or
     7    (b)  restore  the case to the calendar when there has been an adjourn-
     8  ment in contemplation of dismissal and commit the defendant to  custody;
     9  or
    10    (c)  revoke  a conditional discharge in accordance with section 410.70
    11  of this chapter and impose probation supervision or impose a sentence of
    12  imprisonment in accordance with the penal  law  based  on  the  original
    13  conviction; or
    14    (d) revoke probation in accordance with section 410.70 of this chapter
    15  and  impose  a sentence of imprisonment in accordance with the penal law
    16  based on the original conviction. In addition, if the act which  consti-
    17  tutes  the  violation  of  the order of protection or temporary order of
    18  protection is a crime or a violation the defendant may be  charged  with
    19  and tried for that crime or violation.
    20    §  16.  Section  530.20  of  the criminal procedure law, as amended by
    21  chapter 531 of the laws of 1975, subparagraph (ii) of paragraph  (b)  of
    22  subdivision  2 as amended by chapter 218 of the laws of 1979, is amended
    23  to read as follows:
    24  § 530.20 [Order of recognizance or bail;] Securing order by local crimi-
    25               nal court when action is pending therein.
    26    When a criminal action is pending in  a  local  criminal  court,  such
    27  court,  upon application of a defendant, [must or may order recognizance
    28  or bail] shall proceed as follows:
    29    1. [When the defendant is charged, by information, simplified informa-
    30  tion, prosecutor's information or misdemeanor complaint, with an offense
    31  or offenses of less than felony grade only, the court must order  recog-
    32  nizance  or bail.] (a) In cases other than as described in paragraph (b)
    33  of this subdivision the court shall release the principal pending  trial
    34  on  the  principal's  own  recognizance,  unless  the court finds on the
    35  record or in writing that release on the  principal's  own  recognizance
    36  will  not  reasonably  assure  the  principal's return to court. In such
    37  instances, the court shall  release  the  principal  under  non-monetary
    38  conditions,  selecting  the least restrictive alternative and conditions
    39  that will reasonably assure the principal's return to court.  The  court
    40  shall  explain its choice of alternative and conditions on the record or
    41  in writing.
    42    (b) Where the principal stands charged with a qualifying offense,  the
    43  court, unless otherwise prohibited by law, may in its discretion release
    44  the principal pending trial on the principal's own recognizance or under
    45  non-monetary  conditions,  fix  bail, or, where the defendant is charged
    46  with a qualifying offense which is a felony, the court  may  commit  the
    47  principal  to  the  custody  of the sheriff. The court shall explain its
    48  choice of release, release with conditions, bail or remand on the record
    49  or in writing. A principal stands charged with a qualifying offense when
    50  he or she stands charged with:
    51    (i) a felony enumerated in section 70.02 of the penal law, other  than
    52  burglary  in  the second degree as defined in subdivision two of section
    53  140.25 of the penal law or robbery in the second degree  as  defined  in
    54  subdivision one of section 160.10 of the penal law;
    55    (ii)  a  crime  involving witness intimidation under section 215.15 of
    56  the penal law;

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     1    (iii) a crime involving witness tampering under section 215.11, 215.12
     2  or 215.13 of the penal law;
     3    (iv)  a class A felony defined in the penal law, other than in article
     4  two hundred twenty of such law with the exception of section  220.77  of
     5  such law;
     6    (v)  a felony sex offense defined in section 70.80 of the penal law or
     7  a crime involving incest as defined in section 255.25, 255.26 or  255.27
     8  of  such  law, or a misdemeanor defined in article one hundred thirty of
     9  such law;
    10    (vi) conspiracy in the second degree as defined in section  105.15  of
    11  the  penal  law,  where the underlying allegation of such charge is that
    12  the defendant conspired to commit a class A felony  defined  in  article
    13  one hundred twenty-five of the penal law;
    14    (vii)  money laundering in support of terrorism in the first degree as
    15  defined in section 470.24 of the penal law; money laundering in  support
    16  of  terrorism  in  the second degree as defined in section 470.23 of the
    17  penal law; or a felony crime of terrorism as  defined  in  article  four
    18  hundred ninety of the penal law, other than the crime defined in section
    19  490.20 of such law;
    20    (viii)  criminal  contempt in the second degree as defined in subdivi-
    21  sion three of section 215.50 of the penal law, criminal contempt in  the
    22  first degree as defined in subdivision (b), (c) or (d) of section 215.51
    23  of  the  penal law or aggravated criminal contempt as defined in section
    24  215.52 of the penal law, and the underlying allegation of such charge of
    25  criminal contempt in the second degree, criminal contempt in  the  first
    26  degree  or aggravated criminal contempt is that the defendant violated a
    27  duly served order of protection where the protected party is a member of
    28  the defendant's same family or household as defined in  subdivision  one
    29  of section 530.11 of this article; or
    30    (ix)  facilitating  a  sexual performance by a child with a controlled
    31  substance or alcohol as defined in section 263.30 of the penal law,  use
    32  of  a  child in a sexual performance as defined in section 263.05 of the
    33  penal law or luring a child as defined in  subdivision  one  of  section
    34  120.70 of the penal law.
    35    (d)  Notwithstanding  the provisions of paragraphs (a) and (b) of this
    36  subdivision, with respect to any charge for which bail or remand is  not
    37  ordered,  and  for  which  the  court  would  not or could not otherwise
    38  require bail or remand, a defendant may, at any time, request  that  the
    39  court  set  bail  in  a nominal amount requested by the defendant in the
    40  form specified in paragraph (a) of subdivision one of section 520.10  of
    41  this title; if the court is satisfied that the request is voluntary, the
    42  court shall set such bail in such amount.
    43    2.  When the defendant is charged, by felony complaint, with a felony,
    44  the court may, in its  discretion,  order  recognizance,  release  under
    45  non-monetary  conditions,  or,  where  authorized,  bail  or  commit the
    46  defendant to the custody of the sheriff except as otherwise provided  in
    47  subdivision one of this section or this subdivision:
    48    (a) A city court, a town court or a village court may not order recog-
    49  nizance or bail when (i) the defendant is charged with a class A felony,
    50  or  (ii)  [it  appears  that]  the  defendant  has  two  previous felony
    51  convictions;
    52    (b) No local criminal court  may  order  recognizance,  release  under
    53  non-monetary conditions or bail with respect to a defendant charged with
    54  a felony unless and until:
    55    (i)    The  district  attorney  has been heard in the matter or, after
    56  knowledge or notice of the application and reasonable opportunity to  be

        S. 1509--C                         123                        A. 2009--C
 
     1  heard,  has  failed  to appear at the proceeding or has otherwise waived
     2  his right to do so; and
     3    (ii) The court [has] and counsel for the defendant have been furnished
     4  with  a  report  of the division of criminal justice services concerning
     5  the defendant's criminal record, if any, or  with  a  police  department
     6  report  with  respect  to  the  defendant's  prior arrest and conviction
     7  record, if any.  If neither report is available,  the  court,  with  the
     8  consent  of  the  district attorney, may dispense with this requirement;
     9  provided, however, that in an emergency, including but not limited to  a
    10  substantial impairment in the ability of such division or police depart-
    11  ment  to  timely furnish such report, such consent shall not be required
    12  if, for reasons stated on the record, the court  deems  it  unnecessary.
    13  When  the  court  has  been furnished with any such report or record, it
    14  shall furnish a copy thereof to counsel for the  defendant  or,  if  the
    15  defendant is not represented by counsel, to the defendant.
    16    §  17.  The section heading and subdivisions 1 and 2 of section 530.30
    17  of the criminal procedure law, subdivision 2 as amended by  chapter  762
    18  of the laws of 1971, are amended to read as follows:
    19  Order of recognizance, release under non-monetary conditions or bail; by
    20               superior court judge when action is pending in local crimi-
    21               nal court.
    22    1.  When a criminal action is pending in a local criminal court, other
    23  than one consisting of a superior court judge sitting as such,  a  judge
    24  of  a superior court holding a term thereof in the county, upon applica-
    25  tion of a defendant, may order recognizance, release under  non-monetary
    26  conditions or, where authorized, bail when such local criminal court:
    27    (a) Lacks authority to issue such an order, pursuant to [paragraph (a)
    28  of  subdivision  two]  the relevant provisions of section 530.20 of this
    29  article; or
    30    (b) Has denied an application for recognizance, release under non-mon-
    31  etary conditions or bail; or
    32    (c) Has fixed bail, where authorized, which is excessive; or
    33    (d) Has set a securing order of release under non-monetary  conditions
    34  which  are  more  restrictive  than  necessary  to reasonably assure the
    35  defendant's return to court.
    36    In such case, such superior court judge may vacate the order  of  such
    37  local criminal court and release the defendant on [his own] recognizance
    38  or  under  non-monetary  conditions,  or where authorized, fix bail in a
    39  lesser amount or in a less burdensome  form,  whichever  are  the  least
    40  restrictive  alternative  and conditions that will reasonably assure the
    41  defendant's return to court. The  court  shall  explain  its  choice  of
    42  alternative and conditions on the record or in writing.
    43    2.  Notwithstanding the provisions of subdivision one of this section,
    44  when the defendant is charged with a felony in a local criminal court, a
    45  superior court judge may not order recognizance, release under non-mone-
    46  tary conditions or, where authorized, bail unless and until the district
    47  attorney has had an opportunity to be heard in the matter and such judge
    48  [has] and counsel for the defendant have been furnished with a report as
    49  described  in  subparagraph  (ii) of paragraph (b) of subdivision two of
    50  section 530.20 of this article.
    51    § 18. Section 530.40 of the criminal procedure law, subdivision  3  as
    52  amended by chapter 264 of the laws of 2003, and subdivision 4 as amended
    53  by chapter 762 of the laws of 1971, is amended to read as follows:
    54  § 530.40 Order of recognizance, release under non-monetary conditions or
    55             bail; by superior court when action is pending therein.

        S. 1509--C                         124                        A. 2009--C
 
     1    When  a  criminal  action  is pending in a superior court, such court,
     2  upon application of a defendant, must or may order recognizance or  bail
     3  as follows:
     4    1.  When  the defendant is charged with an offense or offenses of less
     5  than felony grade only, the court must,  unless  otherwise  provided  by
     6  law,  order recognizance or [bail] release under non-monetary conditions
     7  in accordance with this section.
     8    2. When the defendant is charged with a felony, the court may,  unless
     9  otherwise  provided  by  law in its discretion, order recognizance [or],
    10  release under non-monetary conditions or, where authorized, bail. In any
    11  such case in which an indictment (a) has resulted from  an  order  of  a
    12  local  criminal  court holding the defendant for the action of the grand
    13  jury, or (b) was filed at a time when a felony  complaint  charging  the
    14  same  conduct  was  pending in a local criminal court, and in which such
    15  local criminal court or a superior court judge has issued  an  order  of
    16  recognizance  [or],  release  under  non-monetary  conditions  or, where
    17  authorized, bail which is still effective, the  superior  court's  order
    18  may  be  in  the form of a direction continuing the effectiveness of the
    19  previous order.
    20    3. In cases other than  as  described  in  subdivision  four  of  this
    21  section the court shall release the principal pending trial on the prin-
    22  cipal's  own  recognizance,  unless  the court finds on the record or in
    23  writing that release  on  the  principal's  own  recognizance  will  not
    24  reasonably  assure  the  principal's return to court. In such instances,
    25  the court shall release the  principal  under  non-monetary  conditions,
    26  selecting  the  least  restrictive  alternative and conditions that will
    27  reasonably assure the principal's  return  to  court.  The  court  shall
    28  explain  its  choice  of  alternative and conditions on the record or in
    29  writing.
    30    4. Where the principal stands charged with a qualifying  offense,  the
    31  court, unless otherwise prohibited by law, may in its discretion release
    32  the principal pending trial on the principal's own recognizance or under
    33  non-monetary  conditions,  fix  bail, or, where the defendant is charged
    34  with a qualifying offense which is a felony, the court  may  commit  the
    35  principal  to  the  custody  of the sheriff. The court shall explain its
    36  choice of release, release with conditions, bail or remand on the record
    37  or in writing. A principal stands charged with a qualifying offense  for
    38  the purposes of this subdivision when he or she stands charged with:
    39    (a)  a felony enumerated in section 70.02 of the penal law, other than
    40  burglary in the second degree as defined in subdivision two  of  section
    41  140.25  of  the  penal law or robbery in the second degree as defined in
    42  subdivision one of section 160.10 of the penal law;
    43    (b) a crime involving witness intimidation under section 215.15 of the
    44  penal law;
    45    (c) a crime involving witness tampering under section  215.11,  215.12
    46  or 215.13 of the penal law;
    47    (d)  a  class A felony defined in the penal law, other than in article
    48  two hundred twenty of such law with the exception of section  220.77  of
    49  such law;
    50    (e)  a felony sex offense defined in section 70.80 of the penal law or
    51  a crime involving incest as defined in section 255.25, 255.26 or  255.27
    52  of  such  law, or a misdemeanor defined in article one hundred thirty of
    53  such law;
    54    (f) conspiracy in the second degree as defined in  section  105.15  of
    55  the  penal  law,  where the underlying allegation of such charge is that

        S. 1509--C                         125                        A. 2009--C
 
     1  the defendant conspired to commit a class A felony  defined  in  article
     2  one hundred twenty-five of the penal law;
     3    (g)  money  laundering  in support of terrorism in the first degree as
     4  defined in section 470.24 of the penal law; money laundering in  support
     5  of  terrorism  in  the second degree as defined in section 470.23 of the
     6  penal law; or a felony crime of terrorism as  defined  in  article  four
     7  hundred ninety of the penal law, other than the crime defined in section
     8  490.20 of such law;
     9    (h)  criminal  contempt in the second degree as defined in subdivision
    10  three of section 215.50 of the penal law, criminal contempt in the first
    11  degree as defined in subdivision (b), (c) or (d) of  section  215.51  of
    12  the  penal  law  or  aggravated  criminal contempt as defined in section
    13  215.52 of the penal law, and the underlying allegation of such charge of
    14  criminal contempt in the second degree, criminal contempt in  the  first
    15  degree  or aggravated criminal contempt is that the defendant violated a
    16  duly served order of protection where the protected party is a member of
    17  the defendant's same family or household as defined in  subdivision  one
    18  of section 530.11 of this article; or
    19    (i)  facilitating  a  sexual  performance by a child with a controlled
    20  substance or alcohol as defined in section 263.30 of the penal law,  use
    21  of  a  child in a sexual performance as defined in section 263.05 of the
    22  penal law or luring a child as defined in  subdivision  one  of  section
    23  120.70 of the penal law.
    24    5.  Notwithstanding  the  provisions of subdivisions three and four of
    25  this section, with respect to any charge for which bail or remand is not
    26  ordered, and for which the  court  would  not  or  could  not  otherwise
    27  require  bail  or remand, a defendant may, at any time, request that the
    28  court set bail in a nominal amount requested by  the  defendant  in  the
    29  form  specified in paragraph (a) of subdivision one of section 520.10 of
    30  this title; if the court is satisfied that the request is voluntary, the
    31  court shall set such bail in such amount.
    32    6. Notwithstanding the provisions of  [subdivision  two]  subdivisions
    33  two,  three  and  four  of  this section, a superior court may not order
    34  recognizance, release under non-monetary conditions  or,  where  author-
    35  ized,  bail,  or  permit a defendant to remain at liberty pursuant to an
    36  existing order, after [he] the defendant has been convicted  of  either:
    37  (a)  a class A felony or (b) any class B or class C felony as defined in
    38  article one hundred thirty of the penal law committed or attempted to be
    39  committed by a person eighteen years of age or older  against  a  person
    40  less than eighteen years of age. In either case the court must commit or
    41  remand the defendant to the custody of the sheriff.
    42    [4.]  7.  Notwithstanding the provisions of [subdivision two] subdivi-
    43  sions two, three and four of this section,  a  superior  court  may  not
    44  order  recognizance,  release  under  non-monetary  conditions or, where
    45  authorized, bail when the defendant is charged with a felony unless  and
    46  until  the  district  attorney has had an opportunity to be heard in the
    47  matter and such court [has] and counsel  for  the  defendant  have  been
    48  furnished  with  a report as described in subparagraph (ii) of paragraph
    49  (b) of subdivision two of section 530.20 of this article.
    50    § 19. Subdivision 1 of section 530.45 of the criminal  procedure  law,
    51  as  amended  by  chapter  264 of the laws of 2003, is amended to read as
    52  follows:
    53    1. When the defendant is at liberty in the course of a criminal action
    54  as a result of a prior order of recognizance, release under non-monetary
    55  conditions or bail and the court revokes such order and  then  [either],
    56  where  authorized, fixes no bail or fixes bail in a greater amount or in

        S. 1509--C                         126                        A. 2009--C
 
     1  a more burdensome form than was previously fixed and remands or  commits
     2  defendant  to  the  custody of the sheriff, or issues a more restrictive
     3  securing order, a judge designated in subdivision two of  this  section,
     4  upon  application  of  the  defendant following conviction of an offense
     5  other than a class A felony or a class B or class C  felony  offense  as
     6  defined  in  article  one  hundred  thirty of the penal law committed or
     7  attempted to be committed by a person eighteen years  of  age  or  older
     8  against a person less than eighteen years of age, and before sentencing,
     9  may  issue  a securing order and [either] release the defendant on [his]
    10  the defendant's own recognizance, release the defendant under  non-mone-
    11  tary  conditions,  or,  where  authorized,  fix bail[,] or fix bail in a
    12  lesser amount or in a less burdensome form, or issue a less  restrictive
    13  securing  order,  than  fixed  by  the court in which the conviction was
    14  entered.
    15    § 20. Section 530.60 of the criminal procedure law, subdivision  1  as
    16  amended  by  chapter  565 of the laws of 2011, subdivision 2 as added by
    17  chapter 788 of the laws of 1981 and paragraph (a) of  subdivision  2  as
    18  amended  by  chapter  794  of  the  laws  of 1986, is amended to read as
    19  follows:
    20  § 530.60 [Order of recognizance or  bail;  revocation  thereof]  Certain
    21              modifications of a securing order.
    22    1. Whenever in the course of a criminal action or proceeding a defend-
    23  ant is at liberty as a result of an order of recognizance, release under
    24  non-monetary conditions or bail issued pursuant to this chapter, and the
    25  court considers it necessary to review such order, [it] whether due to a
    26  motion by the people or otherwise, the court may, and except as provided
    27  in  subdivision two of section 510.50 of this title concerning a failure
    28  to appear in court, by a bench warrant if necessary, require the defend-
    29  ant to appear before the court. Upon such  appearance,  the  court,  for
    30  good  cause  shown,  may revoke the order of recognizance, release under
    31  non-monetary conditions, or bail. If the defendant is entitled to recog-
    32  nizance, release under non-monetary conditions, or bail as a  matter  of
    33  right,  the  court  must  issue  another  such order. If [he or she] the
    34  defendant is not, the court may either issue such an order or commit the
    35  defendant to the custody of the sheriff in accordance with this section.
    36    Where the defendant is committed to the custody of the sheriff and  is
    37  held  on  a felony complaint, a new period as provided in section 180.80
    38  of this chapter shall commence to run from the time of  the  defendant's
    39  commitment under this subdivision.
    40    2.  (a)  Whenever  in  the course of a criminal action or proceeding a
    41  defendant charged with the commission of a felony is  at  liberty  as  a
    42  result  of  an  order of recognizance, release under non-monetary condi-
    43  tions or bail issued pursuant to this article it shall  be  grounds  for
    44  revoking such order that the court finds reasonable cause to believe the
    45  defendant  committed  one  or  more  specified class A or violent felony
    46  offenses or intimidated a victim or witness in violation  of  [sections]
    47  section 215.15, 215.16 or 215.17 of the penal law while at liberty.
    48    (b)  Except  as  provided  in paragraph (a) of this subdivision or any
    49  other law, whenever in the course of a criminal action or  proceeding  a
    50  defendant  charged  with the commission of an offense is at liberty as a
    51  result of an order of recognizance, release  under  non-monetary  condi-
    52  tions  or  bail  issued pursuant to this article it shall be grounds for
    53  revoking such order and fixing bail in such criminal action or  proceed-
    54  ing when the court has found, by clear and convincing evidence, that the
    55  defendant:

        S. 1509--C                         127                        A. 2009--C
 
     1    (i) persistently and willfully failed to appear after notice of sched-
     2  uled appearances in the case before the court; or
     3    (ii)  violated  an  order  of  protection  in the manner prohibited by
     4  subdivision (b), (c) or (d) of section 215.51 of the penal law while  at
     5  liberty; or
     6    (iii)  stands  charged  in  such  criminal action or proceeding with a
     7  misdemeanor or violation and, after  being  so  charged,  intimidated  a
     8  victim  or  witness  in violation of section 215.15, 215.16 or 215.17 of
     9  the penal law or tampered with a witness in violation of section 215.11,
    10  215.12 or 215.13 of the penal law, law while at liberty; or
    11    (iv) stands charged in such action or proceeding with  a  felony  and,
    12  after being so charged, committed a felony while at liberty.
    13    (c)  Before revoking an order of recognizance, release under non-mone-
    14  tary conditions, or bail pursuant to this subdivision,  the  court  must
    15  hold  a  hearing and shall receive any relevant, admissible evidence not
    16  legally privileged. The defendant may cross-examine  witnesses  and  may
    17  present  relevant,  admissible  evidence on his own behalf. Such hearing
    18  may be consolidated with, and conducted at the same time  as,  a  felony
    19  hearing  conducted  pursuant to article one hundred eighty of this chap-
    20  ter. A transcript of testimony taken before the grand jury upon  presen-
    21  tation  of the subsequent offense shall be admissible as evidence during
    22  the hearing.  The district attorney may move  to  introduce  grand  jury
    23  testimony  of a witness in lieu of that witness' appearance at the hear-
    24  ing.
    25    [(b)] (d) Revocation of an order of recognizance, release  under  non-
    26  monetary  conditions  or  bail  and  a new securing order fixing bail or
    27  commitment, as specified in this paragraph and pursuant to this subdivi-
    28  sion shall be for the following periods[, either]:
    29    (i) Under paragraph (a) of this subdivision, revocation of  the  order
    30  of  recognizance,  release under non-monetary conditions or, as the case
    31  may be, bail, and a new securing order fixing  bail  or  committing  the
    32  defendant to the custody of the sheriff shall be as follows:
    33    [(i)]  (A)  For  a  period  not to exceed ninety days exclusive of any
    34  periods of adjournment requested by the defendant; or
    35    [(ii)] (B) Until the charges contained within the  accusatory  instru-
    36  ment  have  been  reduced  or dismissed such that no count remains which
    37  charges the defendant with commission of a felony; or
    38    [(iii)] (C) Until reduction or  dismissal  of  the  charges  contained
    39  within  the  accusatory  instrument charging the subsequent offense such
    40  that no count remains which charges the defendant with commission  of  a
    41  class A or violent felony offense.
    42    Upon  expiration  of  any  of  the three periods specified within this
    43  [paragraph] subparagraph, whichever is shortest, the court may grant  or
    44  deny  release  upon  an order of bail or recognizance in accordance with
    45  the provisions of this  article.  Upon  conviction  to  an  offense  the
    46  provisions  of  article  five  hundred  thirty  of  this  chapter  shall
    47  apply[.]; and
    48    [(c)] (ii) Under paragraph (b) of this subdivision, revocation of  the
    49  order  of recognizance, release under non-monetary conditions or, as the
    50  case may be, bail shall result in the issuance of a new  securing  order
    51  which  may,  if  otherwise  authorized  by  law,  permit the principal's
    52  release on recognizance or release under  non-monetary  conditions,  but
    53  shall  also  render  the  defendant  eligible  for  an order fixing bail
    54  provided, however, that in accordance with the principles in this  title
    55  the court must select the least restrictive alternative and condition or
    56  conditions  that will reasonably assure the principal's return to court.

        S. 1509--C                         128                        A. 2009--C

     1  Nothing in this subparagraph shall  be  interpreted  as  shortening  the
     2  period  of  detention,  or requiring or authorizing any less restrictive
     3  form of a securing order, which may be imposed  pursuant  to  any  other
     4  law.
     5    (e)  Notwithstanding  the  provisions  of paragraph (a) or (b) of this
     6  subdivision a defendant, against whom a felony complaint has been  filed
     7  which  charges  the  defendant  with  commission of a class A or violent
     8  felony offense or violation of section 215.15, 215.16 or 215.17  of  the
     9  penal law committed while he was at liberty as specified therein, may be
    10  committed to the custody of the sheriff pending a revocation hearing for
    11  a  period  not  to exceed seventy-two hours. An additional period not to
    12  exceed seventy-two hours may be granted by the court upon application of
    13  the district attorney upon a showing of good cause or where the  failure
    14  to  commence  the hearing was due to the defendant's request or occurred
    15  with his consent. Such good cause must consist of some  compelling  fact
    16  or  circumstance  which  precluded  conducting  the  hearing  within the
    17  initial prescribed period.
    18    § 21. Paragraph (a) of subdivision 9 of section 216.05 of the criminal
    19  procedure law, as amended by chapter 258 of the laws of 2015, is amended
    20  to read as follows:
    21    (a) If at any time during the defendant's participation in  the  judi-
    22  cial diversion program, the court has reasonable grounds to believe that
    23  the  defendant  has violated a release condition in an important respect
    24  or has willfully failed to appear before the  court  as  requested,  the
    25  court  except  as  provided in subdivision two of section 510.50 of this
    26  chapter regarding a failure to appear, shall  direct  the  defendant  to
    27  appear  or  issue  a bench warrant to a police officer or an appropriate
    28  peace officer directing him or her to take the  defendant  into  custody
    29  and  bring  the  defendant  before  the court without unnecessary delay;
    30  provided, however, that under no circumstances  shall  a  defendant  who
    31  requires  treatment  for  opioid  abuse  or dependence be deemed to have
    32  violated a release condition on the basis of his or her participation in
    33  medically prescribed drug treatments under the care  of  a  health  care
    34  professional  licensed  or  certified under title eight of the education
    35  law, acting within his or her lawful scope of practice.    The  relevant
    36  provisions of [subdivision one of] section 530.60 of this chapter relat-
    37  ing  to [revocation of recognizance or bail] issuance of securing orders
    38  shall apply to such proceedings under this subdivision.
    39    § 22. The opening paragraph of section 240.44 of the  criminal  proce-
    40  dure  law,  as  added  by chapter 558 of the laws of 1982, is amended to
    41  read as follows:
    42    Subject to a  protective order, at a pre-trial hearing held in a crim-
    43  inal court at which a witness is called to testify, each party, [at  the
    44  conclusion]  prior to the commencement of the direct examination of each
    45  of its witnesses, shall, upon request of the other party, make available
    46  to that party to the extent not previously disclosed:
    47    § 23. Section 410.60 of the criminal  procedure  law,  as  amended  by
    48  chapter 652 of the laws of 2008, is amended to read as follows:
    49  § 410.60 Appearance before court.
    50    A person who has been taken into custody pursuant to section 410.40 or
    51  section  410.50  of  this  article  for  violation  of  a condition of a
    52  sentence of probation or a sentence of conditional discharge must forth-
    53  with be brought before the court that  imposed  the  sentence.  Where  a
    54  violation of probation petition and report has been filed and the person
    55  has  not  been  taken  into  custody  nor  has a warrant been issued, an
    56  initial court appearance shall occur within ten  business  days  of  the

        S. 1509--C                         129                        A. 2009--C
 
     1  court's  issuance  of  a  notice  to appear. If the court has reasonable
     2  cause to believe that such  person  has  violated  a  condition  of  the
     3  sentence,  it may commit [him] such person to the custody of the sheriff
     4  [or],  fix  bail,  release  such person under non-monetary conditions or
     5  release such person on [his] such person's own recognizance  for  future
     6  appearance  at a hearing to be held in accordance with section 410.70 of
     7  this article. If the court does not have  reasonable  cause  to  believe
     8  that  such  person  has  violated  a  condition of the sentence, it must
     9  direct that [he] such person be released.
    10    § 24. Subdivision 3 of section 620.50 of the criminal procedure law is
    11  amended to read as follows:
    12    3. A material witness order must be executed as follows:
    13    (a)  If the bail is posted and approved  by  the  court,  the  witness
    14  must,  as  provided in subdivision [three] two of section 510.40 of this
    15  part, be released and be permitted to remain at liberty; provided  that,
    16  where  the bail is posted by a person other than the witness himself, he
    17  may not be so released except upon his signed written consent thereto;
    18    (b)  If the bail is not posted, or if though posted it is not approved
    19  by the court, the witness must, as provided in subdivision  [three]  two
    20  of section 510.40 of this part, be committed to the custody of the sher-
    21  iff.
    22    § 25. This act shall take effect on January 1, 2020.
 
    23                                  PART KKK
 
    24    Section  1.   Section 30.30 of the criminal procedure law, as added by
    25  chapter 184 of the laws of 1972,  paragraph  (a)  of  subdivision  3  as
    26  amended  by chapter 93 of the laws of 2006, paragraph (a) of subdivision
    27  4 as amended by chapter 558 of the laws of 1982, paragraph (c) of subdi-
    28  vision 4 as amended by chapter 631 of the laws of 1996, paragraph (h) of
    29  subdivision 4 as added by chapter 837 of the laws of 1986, paragraph (i)
    30  of subdivision 4 as added by chapter 446 of the laws of 1993,  paragraph
    31  (j)  of subdivision 4 as added by chapter 222 of the laws of 1994, para-
    32  graph (b) of subdivision 5 as amended by chapter  109  of  the  laws  of
    33  1982, paragraphs (e) and (f) of subdivision 5 as added by chapter 209 of
    34  the laws of 1990, is amended to read as follows:
    35  § 30.30 Speedy trial; time limitations.
    36    1.  Except as otherwise provided in subdivision three of this section,
    37  a motion made pursuant to paragraph (e) of subdivision  one  of  section
    38  170.30  or  paragraph  (g)  of subdivision one of section 210.20 of this
    39  chapter must be granted where the people are not ready for trial within:
    40    (a) six months of the commencement of  a  criminal  action  wherein  a
    41  defendant is accused of one or more offenses, at least one of which is a
    42  felony;
    43    (b)  ninety  days  of  the commencement of a criminal action wherein a
    44  defendant is accused of one or more offenses, at least one of which is a
    45  misdemeanor punishable by a sentence of imprisonment of more than  three
    46  months and none of which is a felony;
    47    (c)  sixty  days  of the commencement of a criminal action wherein the
    48  defendant is accused of one or more offenses, at least one of which is a
    49  misdemeanor punishable by a sentence of imprisonment of  not  more  than
    50  three  months  and  none of which is a crime punishable by a sentence of
    51  imprisonment of more than three months; or
    52    (d) thirty days of the commencement of a criminal action  wherein  the
    53  defendant is accused of one or more offenses, at least one of which is a
    54  violation and none of which is a crime.

        S. 1509--C                         130                        A. 2009--C
 
     1    (e)  for  the  purposes  of  this  subdivision, the term offense shall
     2  include vehicle and traffic law infractions.
     3    2.  Except  as  provided in subdivision three of this section, where a
     4  defendant has been committed to the custody of the sheriff or the office
     5  of children and family services in a criminal action he or she  must  be
     6  released on bail or on his or her own recognizance, upon such conditions
     7  as  may be just and reasonable, if the people are not ready for trial in
     8  that criminal action within:
     9    (a) ninety days from the commencement of his or her commitment to  the
    10  custody  of the sheriff or the office of children and family services in
    11  a criminal action wherein the  defendant  is  accused  of  one  or  more
    12  offenses, at least one of which is a felony;
    13    (b)  thirty days from the commencement of his or her commitment to the
    14  custody of the sheriff or the office of children and family services  in
    15  a  criminal  action  wherein  the  defendant  is  accused of one or more
    16  offenses, at least one  of  which  is  a  misdemeanor  punishable  by  a
    17  sentence  of imprisonment of more than three months and none of which is
    18  a felony;
    19    (c) fifteen days from the commencement of his or her commitment to the
    20  custody of the sheriff or the office of children and family services  in
    21  a  criminal  action  wherein  the  defendant  is  accused of one or more
    22  offenses, at least one  of  which  is  a  misdemeanor  punishable  by  a
    23  sentence of imprisonment of not more than three months and none of which
    24  is  a  crime punishable by a sentence of imprisonment of more than three
    25  months; or
    26    (d) five days from the commencement of his or her  commitment  to  the
    27  custody  of the sheriff or the office of children and family services in
    28  a criminal action wherein the  defendant  is  accused  of  one  or  more
    29  offenses,  at  least  one of which is a violation and none of which is a
    30  crime.
    31    (e) for the purposes of  this  subdivision,  the  term  offense  shall
    32  include vehicle and traffic law infractions.
    33    3.  (a)  Subdivisions  one  and  two of this section do not apply to a
    34  criminal action wherein the defendant is accused of an  offense  defined
    35  in  sections  125.10,  125.15,  125.20, 125.25, 125.26 and 125.27 of the
    36  penal law.
    37    (b) A motion made pursuant to subdivisions one or two of this  section
    38  upon  expiration  of the specified period may be denied where the people
    39  are not ready for trial if the people were ready for trial prior to  the
    40  expiration  of the specified period and their present unreadiness is due
    41  to some exceptional fact or circumstance, including, but not limited to,
    42  the sudden unavailability of evidence material  to  the  people's  case,
    43  when  the  district  attorney has exercised due diligence to obtain such
    44  evidence and there are reasonable grounds to believe that such  evidence
    45  will become available in a reasonable period.
    46    (c)  A  motion  made pursuant to subdivision two of this section shall
    47  not:
    48    (i) apply to any defendant who is serving a term of  imprisonment  for
    49  another offense;
    50    (ii)  require  the  release  from custody of any defendant who is also
    51  being held in custody pending trial of another  criminal  charge  as  to
    52  which the applicable period has not yet elapsed;
    53    (iii)  prevent  the redetention of or otherwise apply to any defendant
    54  who, after being released from  custody  pursuant  to  this  section  or
    55  otherwise,  is  charged with another crime or violates the conditions on

        S. 1509--C                         131                        A. 2009--C
 
     1  which he has been released, by failing to appear at a judicial  proceed-
     2  ing at which his presence is required or otherwise.
     3    4.  In  computing  the  time within which the people must be ready for
     4  trial pursuant to subdivisions one and two of this section, the  follow-
     5  ing periods must be excluded:
     6    (a)  a  reasonable  period  of  delay resulting from other proceedings
     7  concerning the defendant, including but not limited to: proceedings  for
     8  the determination of competency and the period during which defendant is
     9  incompetent  to  stand  trial;  demand to produce; request for a bill of
    10  particulars; pre-trial motions; appeals; trial of other charges; and the
    11  period during which such matters are under consideration by  the  court;
    12  or
    13    (b)  the  period  of delay resulting from a continuance granted by the
    14  court at the request of, or with the consent of, the defendant or his or
    15  her counsel. The court [must] may grant such a continuance only if it is
    16  satisfied that postponement is in the interest of justice,  taking  into
    17  account  the  public  interest  in  the  prompt dispositions of criminal
    18  charges. A  defendant  without  counsel  must  not  be  deemed  to  have
    19  consented  to  a  continuance  unless  he or she has been advised by the
    20  court of his or her rights under these  rules  and  the  effect  of  his
    21  consent, which must be done on the record in open court; or
    22    (c) (i) the period of delay resulting from the absence or unavailabil-
    23  ity of the defendant. A defendant must be considered absent whenever his
    24  location is unknown and he is attempting to avoid apprehension or prose-
    25  cution, or his location cannot be determined by due diligence. A defend-
    26  ant  must  be  considered unavailable whenever his location is known but
    27  his presence for trial cannot be obtained by due diligence; or
    28    (ii) where the defendant has either escaped from custody or has failed
    29  to appear when required after having previously been released on bail or
    30  on his own recognizance, and provided the defendant is not in custody on
    31  another matter, the period extending from the day  the  court  issues  a
    32  bench  warrant pursuant to section 530.70 of this chapter because of the
    33  defendant's failure to appear in court when required,  to  the  day  the
    34  defendant  subsequently appears in the court pursuant to a bench warrant
    35  or voluntarily or otherwise; or
    36    (d) a reasonable period of delay when  the  defendant  is  joined  for
    37  trial with a co-defendant as to whom the time for trial pursuant to this
    38  section  has  not  run and good cause is not shown for granting a sever-
    39  ance; or
    40    (e) the period of delay resulting from detention of the  defendant  in
    41  another  jurisdiction  provided  the  district attorney is aware of such
    42  detention and has been diligent  and  has  made  reasonable  efforts  to
    43  obtain the presence of the defendant for trial; or
    44    (f)  the  period during which the defendant is without counsel through
    45  no fault of the court; except when the defendant is  proceeding  as  his
    46  own attorney with the permission of the court; or
    47    (g)  other  periods  of delay occasioned by exceptional circumstances,
    48  including but not limited to, the  period  of  delay  resulting  from  a
    49  continuance  granted  at  the  request of a district attorney if (i) the
    50  continuance is granted because of the unavailability of evidence materi-
    51  al to the people's case, when the district attorney  has  exercised  due
    52  diligence  to  obtain  such evidence and there are reasonable grounds to
    53  believe that such evidence will become available in a reasonable period;
    54  or (ii) the continuance is granted to allow the district attorney  addi-
    55  tional  time  to prepare the people's case and additional time is justi-
    56  fied by the exceptional circumstances of the case.   Any such  exclusion

        S. 1509--C                         132                        A. 2009--C
 
     1  when  a  statement  of unreadiness has followed a statement of readiness
     2  made by the people must be evaluated by the court after inquiry  on  the
     3  record  as to the reasons for the people's unreadiness and shall only be
     4  approved upon a showing of sufficient supporting facts; or
     5    (h)  the  period  during which an action has been adjourned in contem-
     6  plation of dismissal pursuant to sections 170.55, 170.56 and  215.10  of
     7  this chapter[.]; or
     8    (i)  [The]  the  period prior to the defendant's actual appearance for
     9  arraignment in a situation in which the defendant has been  directed  to
    10  appear by the district attorney pursuant to subdivision three of section
    11  120.20 or subdivision three of section 210.10[.] of this chapter; or
    12    (j)  the period during which a family offense is before a family court
    13  until such time as an  accusatory  instrument  or  indictment  is  filed
    14  against the defendant alleging a crime constituting a family offense, as
    15  such term is defined in section 530.11 of this chapter.
    16    5.  Whenever pursuant to this section a prosecutor states or otherwise
    17  provides notice that the people are ready for  trial,  the  court  shall
    18  make  inquiry  on  the  record  as  to their actual readiness. If, after
    19  conducting its inquiry, the court determines that  the  people  are  not
    20  ready to proceed to trial, the prosecutor's statement or notice of read-
    21  iness shall not be valid for purposes of this section.  Any statement of
    22  trial  readiness  must  be accompanied or preceded by a certification of
    23  good faith compliance with the disclosure requirements of section 245.20
    24  of this chapter and the defense shall be afforded an opportunity  to  be
    25  heard  on the record as to whether the disclosure requirements have been
    26  met. This subdivision shall not apply to cases  where  the  defense  has
    27  waived disclosure requirements.
    28    5-a. Upon a local criminal court accusatory instrument, a statement of
    29  readiness  shall  not be valid unless the prosecuting attorney certifies
    30  that all counts charged in the accusatory instrument meet  the  require-
    31  ments of sections 100.15 and 100.40 of this chapter and those counts not
    32  meeting  the  requirements of sections 100.15 and 100.40 of this chapter
    33  have been dismissed.
    34    6. An order finally denying a motion to dismiss pursuant  to  subdivi-
    35  sion  one  of  this  section  shall be reviewable upon an appeal from an
    36  ensuing judgment of conviction notwithstanding the fact that such  judg-
    37  ment is entered upon a plea of guilty.
    38    7.  For  purposes  of  this  section, (a) where the defendant is to be
    39  tried following the withdrawal of the plea of guilty or is to be retried
    40  following a mistrial, an order for a new trial or an appeal  or  collat-
    41  eral  attack,  the  criminal action and the commitment to the custody of
    42  the sheriff or the office of children and family services, if any,  must
    43  be  deemed  to  have commenced on the date the withdrawal of the plea of
    44  guilty or the date the order occasioning a retrial becomes final;
    45    (b) where a defendant has been served with an appearance  ticket,  the
    46  criminal action must be deemed to have commenced on the date the defend-
    47  ant first appears in a local criminal court in response to the ticket;
    48    (c)  where  a  criminal  action is commenced by the filing of a felony
    49  complaint, and thereafter, in the course of  the  same  criminal  action
    50  either the felony complaint is replaced with or converted to an informa-
    51  tion,  prosecutor's  information  or  misdemeanor  complaint pursuant to
    52  article [180] one hundred eighty  of  this  chapter  or  a  prosecutor's
    53  information  is  filed  pursuant  to section 190.70 of this chapter, the
    54  period applicable for the purposes of subdivision one must be the period
    55  applicable to the charges in the new accusatory  instrument,  calculated
    56  from the date of the filing of such new accusatory instrument; provided,

        S. 1509--C                         133                        A. 2009--C
 
     1  however,  that when the aggregate of such period and the period of time,
     2  excluding the periods provided in subdivision four, already elapsed from
     3  the date of the filing of the felony complaint to the date of the filing
     4  of the new accusatory instrument exceeds six months, the period applica-
     5  ble  to  the  charges in the felony complaint must remain applicable and
     6  continue as if the new accusatory instrument had not been filed;
     7    (d) where a criminal action is commenced by the  filing  of  a  felony
     8  complaint,  and  thereafter,  in  the course of the same criminal action
     9  either the felony complaint is replaced with or converted to an informa-
    10  tion, prosecutor's information  or  misdemeanor  complaint  pursuant  to
    11  article  [180]  one  hundred  eighty  of  this chapter or a prosecutor's
    12  information is filed pursuant to section 190.70  of  this  chapter,  the
    13  period  applicable  for  the purposes of subdivision two of this section
    14  must be the period applicable to  the  charges  in  the  new  accusatory
    15  instrument, calculated from the date of the filing of such new accusato-
    16  ry instrument; provided, however, that when the aggregate of such period
    17  and  the  period  of time, excluding the periods provided in subdivision
    18  four of this section, already elapsed from the date of the filing of the
    19  felony complaint to the date of the filing of the new accusatory instru-
    20  ment exceeds ninety days, the period applicable to the  charges  in  the
    21  felony complaint must remain applicable and continue as if the new accu-
    22  satory instrument had not been filed.
    23    (e)  where a count of an indictment is reduced to charge only a misde-
    24  meanor or petty offense and  a  reduced  indictment  or  a  prosecutor's
    25  information  is  filed pursuant to subdivisions one-a and six of section
    26  210.20 of this chapter, the period applicable for the purposes of subdi-
    27  vision one of this section must be the period applicable to the  charges
    28  in the new accusatory instrument, calculated from the date of the filing
    29  of  such  new  accusatory  instrument;  provided, however, that when the
    30  aggregate of such period and the period of time, excluding  the  periods
    31  provided  in  subdivision four of this section, already elapsed from the
    32  date of the filing of the indictment to the date of the  filing  of  the
    33  new  accusatory  instrument exceeds six months, the period applicable to
    34  the charges in the indictment must remain applicable and continue as  if
    35  the new accusatory instrument had not been filed;
    36    (f)  where a count of an indictment is reduced to charge only a misde-
    37  meanor or petty offense and  a  reduced  indictment  or  a  prosecutor's
    38  information  is  filed pursuant to subdivisions one-a and six of section
    39  210.20 of this chapter, the period applicable for the purposes of subdi-
    40  vision two of this section must be the period applicable to the  charges
    41  in the new accusatory instrument, calculated from the date of the filing
    42  of  such  new  accusatory  instrument;  provided, however, that when the
    43  aggregate of such period and the period of time, excluding  the  periods
    44  provided  in  subdivision four of this section, already elapsed from the
    45  date of the filing of the indictment to the date of the  filing  of  the
    46  new  accusatory instrument exceeds ninety days, the period applicable to
    47  the charges in the indictment must remain applicable and continue as  if
    48  the new accusatory instrument had not been filed.
    49    [6.]  8.  The  procedural rules prescribed in subdivisions one through
    50  seven of section 210.45 of this chapter with  respect  to  a  motion  to
    51  dismiss  an indictment are [also] not applicable to a motion made pursu-
    52  ant to subdivision two of this section.  If, upon oral argument, a  time
    53  period is in dispute, the court must promptly conduct a hearing in which
    54  the people must prove that the time period is excludable.
    55    § 2. This act shall take effect January 1, 2020.

        S. 1509--C                         134                        A. 2009--C
 
     1                                  PART LLL
 
     2    Section 1. Article 240 of the criminal procedure law is REPEALED.
     3    § 2. The criminal procedure law is amended by adding a new article 245
     4  to read as follows:
     5                                 ARTICLE 245
     6                                  DISCOVERY
     7  Section 245.10 Timing of discovery.
     8          245.20 Automatic discovery.
     9          245.25 Disclosure prior to certain guilty pleas.
    10          245.30 Court orders for preservation, access or discovery.
    11          245.35 Court ordered procedures to facilitate compliance.
    12          245.40 Non-testimonial evidence from the defendant.
    13          245.45 DNA comparison order.
    14          245.50 Certificates of compliance; readiness for trial.
    15          245.55 Flow of information.
    16          245.60 Continuing duty to disclose.
    17          245.65 Work product.
    18          245.70 Protective orders.
    19          245.75 Waiver of discovery by defendant.
    20          245.80 Remedies or sanctions for non-compliance.
    21          245.85 Admissibility of discovery.
    22  § 245.10 Timing of discovery.
    23    1. (a) The prosecution shall perform its initial discovery obligations
    24  under subdivision one of section 245.20 of this article as soon as prac-
    25  ticable  but  not later than fifteen calendar days after the defendant's
    26  arraignment on an indictment, superior court  information,  prosecutor's
    27  information,  information, simplified information, misdemeanor complaint
    28  or felony complaint. Portions of materials claimed to be  non-discovera-
    29  ble  may  be  withheld  pending  a determination and ruling of the court
    30  under section 245.70 of this article; but the defendant shall  be  noti-
    31  fied  in writing that information has not been disclosed under a partic-
    32  ular subdivision of such section, and the discoverable portions of  such
    33  materials  shall  be  disclosed  to  the  extent practicable.   When the
    34  discoverable materials are exceptionally voluminous  or,  despite  dili-
    35  gent,  good faith efforts, are otherwise not in the actual possession of
    36  the prosecution, the time period in this paragraph may be stayed  by  up
    37  to an additional thirty calendar days without need for a motion pursuant
    38  to subdivision two of section 245.70 of this article.
    39    (b)  The  prosecution  shall  perform its supplemental discovery obli-
    40  gations under subdivision three of section 245.20  of  this  article  as
    41  soon  as  practicable  but not later than fifteen calendar days prior to
    42  the first scheduled trial date.
    43    (c) The prosecution shall disclose  statements  of  the  defendant  as
    44  described  in paragraph (a) of subdivision one of section 245.20 of this
    45  article to any defendant who has been  arraigned  in  a  local  criminal
    46  court  upon  a  currently  undisposed  of  felony  complaint charging an
    47  offense which is a subject  of  a  prospective  or  pending  grand  jury
    48  proceeding,  no  later  than forty-eight hours before the time scheduled
    49  for the defendant to testify at a  grand  jury  proceeding  pursuant  to
    50  subdivision five of section 190.50 of this part.
    51    2. Defendant's performance of obligations. The defendant shall perform
    52  his  or  her  discovery  obligations  under  subdivision four of section
    53  245.20 of this article not later than thirty calendar days  after  being
    54  served  with  the  prosecution's  certificate  of compliance pursuant to
    55  subdivision one of section 245.50 of this article, except that  portions

        S. 1509--C                         135                        A. 2009--C
 
     1  of  materials  claimed  to be non-discoverable may be withheld pending a
     2  determination and ruling of the court under section 245.70 of this arti-
     3  cle; but the prosecution must be notified in  writing  that  information
     4  has not been disclosed under a particular section.
     5  § 245.20 Automatic discovery.
     6    1. Initial discovery for the defendant. The prosecution shall disclose
     7  to  the  defendant, and permit the defendant to discover, inspect, copy,
     8  photograph and test, all  items  and  information  that  relate  to  the
     9  subject matter of the case and are in the possession, custody or control
    10  of  the  prosecution  or  persons  under  the prosecution's direction or
    11  control, including but not limited to:
    12    (a) All written or recorded statements, and the substance of all  oral
    13  statements,  made by the defendant or a co-defendant to a public servant
    14  engaged in law enforcement activity or to a person then acting under his
    15  or her direction or in cooperation with him or her.
    16    (b) All transcripts of the testimony of a  person  who  has  testified
    17  before  a  grand  jury,  including but not limited to the defendant or a
    18  co-defendant. If in the exercise of reasonable diligence, and due to the
    19  limited  availability  of  transcription  resources,  a  transcript   is
    20  unavailable  for disclosure within the time period specified in subdivi-
    21  sion one of section 245.10 of this article,  such  time  period  may  be
    22  stayed  by  up  to an additional thirty calendar days without need for a
    23  motion pursuant to subdivision two of section 245.70  of  this  article;
    24  except that such disclosure shall be made as soon as practicable and not
    25  later  than  thirty calendar days before the first scheduled trial date,
    26  unless an order is obtained pursuant to section 245.70 of this  article.
    27  When the court is  required to review grand jury transcripts, the prose-
    28  cution  shall  disclose such transcripts to the court expeditiously upon
    29  receipt by the prosecutor, notwithstanding the otherwise-applicable time
    30  periods for disclosure in this article.
    31    (c) The names and adequate contact information for all  persons  other
    32  than  law  enforcement  personnel  whom  the  prosecutor  knows  to have
    33  evidence or information relevant to any offense charged or to any poten-
    34  tial defense thereto, including a designation by the  prosecutor  as  to
    35  which of those persons may be called as witnesses. Nothing in this para-
    36  graph  shall  require  the  disclosure  of physical addresses; provided,
    37  however, upon a motion and good cause shown the  court  may  direct  the
    38  disclosure  of  a  physical  address. Information under this subdivision
    39  relating to a confidential informant may be withheld, and redacted  from
    40  discovery  materials,  without  need  for  a  motion pursuant to section
    41  245.70 of this article; but the prosecution shall notify  the  defendant
    42  in  writing  that  such  information  has not been disclosed, unless the
    43  court rules otherwise for good cause shown.
    44    (d) The name and work affiliation of  all  law  enforcement  personnel
    45  whom  the  prosecutor  knows to have evidence or information relevant to
    46  any offense charged or to any potential defense   thereto,  including  a
    47  designation by the prosecutor as to which of those persons may be called
    48  as  witnesses. Information under this subdivision relating to undercover
    49  personnel  may be withheld, and redacted from discovery materials, with-
    50  out need for a motion pursuant to section 245.70 of  this  article;  but
    51  the prosecution shall notify the defendant in writing that such informa-
    52  tion  has  not been disclosed, unless the court rules otherwise for good
    53  cause shown.
    54    (e) All statements, written or recorded or summarized in  any  writing
    55  or  recording, made by persons who have evidence or information relevant
    56  to any offense charged or to any potential   defense thereto,  including

        S. 1509--C                         136                        A. 2009--C
 
     1  all  police  reports,  notes  of police and other investigators, and law
     2  enforcement agency reports. This  provision  also  includes  statements,
     3  written  or  recorded  or  summarized  in  any  writing or recording, by
     4  persons to be called as witnesses at pre-trial hearings.
     5    (f)  Expert  opinion  evidence,  including the name, business address,
     6  current curriculum  vitae, a list of publications, and  all  proficiency
     7  tests  and  results  administered  or taken within the past ten years of
     8  each expert witness whom the prosecutor intends to call as a witness  at
     9  trial  or  a  pre-trial  hearing, and all reports prepared by the expert
    10  that pertain to the case, or if no report is prepared, a written  state-
    11  ment of the facts and opinions to which the expert is expected to testi-
    12  fy  and  a  summary of the grounds for each opinion. This paragraph does
    13  not alter or in any way affect the procedures, obligations or rights set
    14  forth in section 250.10 of this  title. If in the exercise of reasonable
    15  diligence this information is unavailable for disclosure within the time
    16  period specified in subdivision one of section 245.10 of  this  article,
    17  that  period    shall  be  stayed  without need for a motion pursuant to
    18  subdivision two of section 245.70 of this article; except that the pros-
    19  ecution shall notify the defendant in writing that such information  has
    20  not been disclosed, and such disclosure shall be made as soon as practi-
    21  cable  and not later than sixty calendar days before the first scheduled
    22  trial date, unless an order is obtained pursuant to  section  245.70  of
    23  this  article.  When the prosecution's expert witness is being called in
    24  response to disclosure of an expert witness by the defendant, the  court
    25  shall  alter  a scheduled trial date, if necessary, to  allow the prose-
    26  cution thirty calendar days to make the  disclosure  and  the  defendant
    27  thirty calendar days to prepare and respond to the new materials.
    28    (g) All tapes or other electronic recordings, including all electronic
    29  recordings  of  911  telephone calls made or received in connection with
    30  the alleged criminal incident, and a designation by the prosecutor as to
    31  which of the recordings under this paragraph the prosecution intends  to
    32  introduce at trial or a pre-trial hearing. If the discoverable materials
    33  under  this  paragraph exceed ten hours in total length, the prosecution
    34  may disclose only the recordings that it intends to introduce  at  trial
    35  or  a pre-trial hearing, along with a list of the source and approximate
    36  quantity of other recordings and their general subject matter if  known,
    37  and the defendant shall have the right upon request to obtain recordings
    38  not  previously  disclosed. The prosecution shall disclose the requested
    39  materials as soon as practicable and not less than fifteen calendar days
    40  after the defendant's request, unless an order is obtained  pursuant  to
    41  section 245.70 of this article.
    42    (h) All photographs and drawings made or completed by a public servant
    43  engaged  in  law    enforcement activity, or which were made by a person
    44  whom the prosecutor intends to call as a witness at trial or a pre-trial
    45  hearing, or which relate to the subject matter of the case.
    46    (i) All photographs, photocopies and reproductions made by or  at  the
    47  direction  of  law  enforcement  personnel  of any property prior to its
    48  release pursuant to section 450.10 of the penal  law.
    49    (j) All reports, documents, records, data, calculations  or  writings,
    50  including  but  not limited to   preliminary tests and screening results
    51  and  bench  notes  and  analyses  performed  or  stored  electronically,
    52  concerning  physical  or  mental    examinations, or scientific tests or
    53  experiments or comparisons, relating to the criminal action or  proceed-
    54  ing  which were made by or at the request or direction of a public serv-
    55  ant engaged in law enforcement activity, or which were made by a  person
    56  whom the prosecutor intends to call as a witness at trial or a pre-trial

        S. 1509--C                         137                        A. 2009--C
 
     1  hearing,  or  which  the  prosecution intends to introduce at trial or a
     2  pre-trial hearing. Information under this paragraph also  includes,  but
     3  is  not  limited  to,  laboratory  information management system records
     4  relating  to  such  materials, any preliminary or final findings of non-
     5  conformance with accreditation, industry or  governmental  standards  or
     6  laboratory protocols, and any conflicting analyses or results by labora-
     7  tory personnel regardless of the laboratory's final analysis or results.
     8  If  the  prosecution  submitted  one  or  more  items for testing to, or
     9  received results from, a forensic science laboratory or  similar  entity
    10  not under the prosecution's direction or control, the court on motion of
    11  a  party shall issue subpoenas or orders to such laboratory or entity to
    12  cause materials under this paragraph to be made  available  for  disclo-
    13  sure.
    14    (k)  All  evidence  and  information, including that which is known to
    15  police or other law enforcement  agencies  acting  on  the  government's
    16  behalf  in  the case, that tends to: (i) negate the defendant's guilt as
    17  to a charged offense; (ii) reduce the degree of or mitigate the  defend-
    18  ant's    culpability  as to a charged offense; (iii) support a potential
    19  defense to a charged offense; (iv)  impeach the credibility of a  testi-
    20  fying  prosecution  witness;  (v)  undermine evidence of the defendant's
    21  identity as a perpetrator of a charged offense; (vi) provide a basis for
    22  a motion to  suppress evidence; or (vii) mitigate  punishment.  Informa-
    23  tion  under  this  subdivision  shall  be  disclosed whether or not such
    24  information is recorded in tangible form and irrespective of whether the
    25  prosecutor credits the information. The prosecutor  shall  disclose  the
    26  information  expeditiously  upon its receipt and shall not delay disclo-
    27  sure if it is obtained earlier than the time period  for  disclosure  in
    28  subdivision one of section 245.10 of this article.
    29    (l)  A summary of all promises, rewards and inducements made to, or in
    30  favor of, persons who may be called as witnesses, as  well  as  requests
    31  for  consideration by persons who may be called as  witnesses and copies
    32  of all documents relevant to a promise, reward or inducement.
    33    (m) A list  of  all  tangible  objects  obtained  from,  or  allegedly
    34  possessed by, the defendant  or a co-defendant. The list shall include a
    35  designation  by  the  prosecutor  as to which objects were physically or
    36  constructively possessed by the defendant and were  recovered  during  a
    37  search  or  seizure  by  a public servant or an agent thereof, and which
    38  tangible objects were recovered by a  public servant or an agent thereof
    39  after allegedly being abandoned by the  defendant.  If  the  prosecution
    40  intends  to  prove the defendant's possession of any tangible objects by
    41  means of a statutory presumption of possession, it shall designate  such
    42  intention  as to each such object. If reasonably practicable, the prose-
    43  cution shall also designate the location from which each tangible object
    44  was recovered. There is also a right to inspect,  copy,  photograph  and
    45  test the listed tangible objects.
    46    (n)  Whether  a  search  warrant  has  been executed and all documents
    47  relating thereto, including but not limited to the warrant, the  warrant
    48  application,  supporting  affidavits, a police inventory of all property
    49  seized under the warrant, and a transcript of  all  testimony  or  other
    50  oral communications offered in support of the warrant application.
    51    (o)  All  tangible  property that relates to the subject matter of the
    52  case, along with a designation of which items the prosecution intends to
    53  introduce in its case-in-chief at trial or a pre-trial  hearing.  If  in
    54  the  exercise  of  reasonable diligence the prosecutor has not formed an
    55  intention within the time period specified in subdivision one of section
    56  245.10 of this article that an  item  under  this  subdivision  will  be

        S. 1509--C                         138                        A. 2009--C
 
     1  introduced at trial or a pre-trial hearing, the prosecution shall notify
     2  the  defendant  in  writing,  and  the time period in which to designate
     3  items as exhibits shall be stayed without need for a motion pursuant  to
     4  subdivision  two  of  section 245.70 of this article; but the disclosure
     5  shall be made as soon as practicable and subject to the continuing  duty
     6  to disclose in section 245.60 of this article.
     7    (p)  A  complete  record of judgments of conviction for all defendants
     8  and all persons designated as potential prosecution  witnesses  pursuant
     9  to paragraph (c) of this subdivision, other than those witnesses who are
    10  experts.
    11    (q)  When it is known to the prosecution, the existence of any pending
    12  criminal action against all persons designated as potential  prosecution
    13  witnesses pursuant to paragraph (c) of this subdivision.
    14    (r)  The  approximate  date, time and place of the offense or offenses
    15  charged and of the defendant's seizure and arrest.
    16    (s) In any prosecution alleging a violation of the vehicle and traffic
    17  law, where the defendant is charged by indictment, superior court infor-
    18  mation, prosecutor's information, information,  or  simplified  informa-
    19  tion,  all  records of calibration, certification, inspection, repair or
    20  maintenance of machines and instruments utilized to perform  any  scien-
    21  tific  tests and experiments, including but not limited to any test of a
    22  person's breath, blood, urine or saliva, for the period  of  six  months
    23  prior  and  six  months  after  such  test  was conducted, including the
    24  records of gas chromatography related to the certification of all refer-
    25  ence standards and the certification certificate, if any,  held  by  the
    26  operator  of  the  machine  or  instrument.  The time period required by
    27  subdivision one of section 245.10 of this article shall not apply to the
    28  disclosure of records created six months after a test was conducted, but
    29  such disclosure shall be made as soon as practicable and in  any  event,
    30  the  earlier  of  fifteen days following receipt, or fifteen days before
    31  the first scheduled trial date.
    32    (t) In any prosecution alleging  a  violation  of  section  156.05  or
    33  156.10  of  the  penal  law,  the  time, place and manner such violation
    34  occurred.
    35    (u) (i) A copy of all electronically  created  or  stored  information
    36  seized  or  obtained  by  or  on behalf of law enforcement from: (A) the
    37  defendant as described in subparagraph (ii) of this paragraph; or (B)  a
    38  source  other  than the defendant which relates to the subject matter of
    39  the case.
    40    (ii) If the electronically created or  stored  information  originates
    41  from  a  device, account, or other electronically stored source that the
    42  prosecution believes the defendant  owned,  maintained,  or  had  lawful
    43  access to and is within the possession, custody or control of the prose-
    44  cution  or  persons  under  the  prosecution's direction or control, the
    45  prosecution shall provide a complete copy of the electronically  created
    46  or stored information from the device or account or other source.
    47    (iii)  If possession of such electronically created or stored informa-
    48  tion would be a crime under New York state or federal  law,  the  prose-
    49  cution shall make those portions of the electronically created or stored
    50  information  that  are  not  criminal  to possess available as specified
    51  under this paragraph and shall afford counsel for the  defendant  access
    52  to  inspect  contraband  portions at a supervised location that provides
    53  regular and reasonable hours for such access,  such  as  a  prosecutor's
    54  office, police station, or court.
    55    (iv)  This  paragraph  shall  not  be construed to alter or in any way
    56  affect the right to be free from unreasonable searches and  seizures  or

        S. 1509--C                         139                        A. 2009--C
 
     1  such  other  rights  a  suspect  or  defendant may derive from the state
     2  constitution or the United States constitution.  If in the  exercise  of
     3  reasonable  diligence the information under this paragraph is not avail-
     4  able  for  disclosure within the time period required by subdivision one
     5  of section 245.10 of this article, that period shall be  stayed  without
     6  need  for a motion pursuant to subdivision two of section 245.70 of this
     7  article, except that the prosecution shall notify the defendant in writ-
     8  ing that such information has not been disclosed,  and  such  disclosure
     9  shall  be  made  as  soon  as  practicable and not later than forty-five
    10  calendar days before the first scheduled trial date, unless an order  is
    11  obtained pursuant to section 245.70 of this article.
    12    2.  Duties  of the prosecution.  The prosecutor shall make a diligent,
    13  good faith effort to ascertain the existence of material or  information
    14  discoverable  under  subdivision  one  of this section and to cause such
    15  material or information to be made  available  for  discovery  where  it
    16  exists  but  is  not  within  the  prosecutor's  possession,  custody or
    17  control; provided that the prosecutor shall not be required to obtain by
    18  subpoena duces tecum material or information  which  the  defendant  may
    19  thereby  obtain.  For  purposes  of subdivision one of this section, all
    20  items and information related to the prosecution  of  a  charge  in  the
    21  possession  of  any  New  York  state or local police or law enforcement
    22  agency shall be deemed to be in the possession of the  prosecution.  The
    23  prosecution  shall  also  identify  any  laboratory  having contact with
    24  evidence related to the prosecution of a charge. This subdivision  shall
    25  not  require  the prosecutor to ascertain the existence of witnesses not
    26  known to the police or another law enforcement agency, or the written or
    27  recorded statements thereof, under paragraph (c) or (e)  of  subdivision
    28  one of this section.
    29    3.  Supplemental  discovery  for  the defendant. The prosecution shall
    30  disclose to the defendant a list of all misconduct and criminal acts  of
    31  the defendant not charged in the indictment, superior court information,
    32  prosecutor's  information, information, or simplified information, which
    33  the prosecution intends to use at trial for purposes of  (a)  impeaching
    34  the  credibility  of  the  defendant, or (b) as substantive proof of any
    35  material issue in the case. In addition the prosecution shall  designate
    36  whether  it  intends  to  use  each listed act for impeachment and/or as
    37  substantive proof.
    38    4. Reciprocal discovery for the prosecution. (a) The defendant  shall,
    39  subject  to constitutional limitations, disclose to the prosecution, and
    40  permit the prosecution to discover, inspect,  copy  or  photograph,  any
    41  material and relevant evidence within the defendant's or counsel for the
    42  defendant's  possession or control that is discoverable under paragraphs
    43  (f), (g), (h), (j), (l) and (o) of  subdivision  one  of  this  section,
    44  which  the defendant intends to introduce at trial  or a pre-trial hear-
    45  ing, and the names, addresses, birth dates, and all statements,  written
    46  or  recorded or summarized in any writing or recording, of those persons
    47  other than the defendant whom the defendant intends to call as witnesses
    48  at trial or a pre-trial hearing.
    49    (b) Disclosure of the name, address, birth date, and  all  statements,
    50  written  or  recorded  or  summarized  in any writing or recording, of a
    51  person whom the defendant intends to call as  a  witness  for  the  sole
    52  purpose  of impeaching a prosecution witness is not required until after
    53  the prosecution witness has testified at trial.
    54    (c) If in  the  exercise  of  reasonable  diligence  the  reciprocally
    55  discoverable  information  under paragraph (f) or (o) of subdivision one
    56  of this section is unavailable for disclosure within   the  time  period

        S. 1509--C                         140                        A. 2009--C
 
     1  specified  in  subdivision  two  of section 245.10 of this article, such
     2  time period shall be stayed without need for a motion pursuant to subdi-
     3  vision two of section 245.70 of this  article; but the disclosure  shall
     4  be  made  as  soon  as practicable and subject to the continuing duty to
     5  disclose in section 245.60 of this article.
     6    5. Stay of automatic discovery; remedies and sanctions. Section 245.10
     7  and subdivisions  one, two, three and four of this  section  shall  have
     8  the  force and effect of a court order, and failure to provide discovery
     9  pursuant to such section or subdivision may result in application of any
    10  remedies or sanctions permitted for non-compliance with  a  court  order
    11  under  section  245.80  of  this article. However, if in the judgment of
    12  either party good cause exists for declining to make any of the  disclo-
    13  sures set forth above, such party may move for a protective order pursu-
    14  ant  to  section 245.70 of this article and production of the item shall
    15  be stayed pending a ruling by the court. The  opposing  party  shall  be
    16  notified  in  writing  that information has not   been disclosed under a
    17  particular section. When some  parts  of  material  or  information  are
    18  discoverable  but  in  the  judgment  of  a  party good cause exists for
    19  declining to disclose other  parts,  the  discoverable  parts  shall  be
    20  disclosed  and  the  disclosing party shall give notice in  writing that
    21  non-discoverable parts have been withheld.
    22    6. Redactions permitted.  Either  party  may  redact  social  security
    23  numbers and tax numbers from disclosures under this article.
    24    7.  Presumption  of openness. There shall be a presumption in favor of
    25  disclosure when interpreting sections 245.10 and 245.25, and subdivision
    26  one of section 245.20, of this article.
    27  § 245.25 Disclosure prior to certain guilty pleas.
    28    1. Pre-indictment guilty pleas. Upon a  felony  complaint,  where  the
    29  prosecution has made a pre-indictment guilty plea offer requiring a plea
    30  to  a crime, the prosecutor must disclose to the defense, and permit the
    31  defense to discover, inspect, copy, photograph and test, all  items  and
    32  information  that would be discoverable prior to trial under subdivision
    33  one of section 245.20 of this article and are in the possession, custody
    34  or control of  the  prosecution.  The  prosecution  shall  disclose  the
    35  discoverable  items  and  information  not less than three calendar days
    36  prior to the expiration date of any guilty plea offer by the prosecution
    37  or any deadline imposed by the court for acceptance of the  guilty  plea
    38  offer.  If the prosecution does not comply with the requirements of this
    39  subdivision,  then, on a defendant's motion alleging a violation of this
    40  subdivision, the court must consider the impact of any violation on  the
    41  defendant's  decision  to  accept  or  reject a plea offer. If the court
    42  finds that such violation materially affected the defendant's  decision,
    43  and  if  the  prosecution  declines to reinstate the lapsed or withdrawn
    44  plea offer, the court  -  as  a  presumptive  minimum  sanction  -  must
    45  preclude  the  admission  at  trial  of  any  evidence  not disclosed as
    46  required under this subdivision. The court may  take  other  appropriate
    47  action as necessary to address the non-compliance. The rights under this
    48  subdivision do not apply to items or information that are the subject of
    49  a  protective  order  under  section 245.70 of this article; but if such
    50  information tends to be exculpatory,  the  court  shall  reconsider  the
    51  protective  order.  A  defendant  may waive his or her rights under this
    52  subdivision; but a guilty plea offer may  not  be  conditioned  on  such
    53  waiver.
    54    2. Other guilty pleas. Upon an indictment, superior court information,
    55  prosecutor's    information,  information,  simplified  information,  or
    56  misdemeanor complaint, where the prosecution  has  made  a  guilty  plea

        S. 1509--C                         141                        A. 2009--C
 
     1  offer  requiring  a plea to a crime, the prosecutor must disclose to the
     2  defense, and permit the defense to discover, inspect,  copy,  photograph
     3  and  test, all items and information that would be discoverable prior to
     4  trial  under  subdivision  one of section 245.20 of this article and are
     5  within the possession, custody or control of the prosecution. The prose-
     6  cution shall disclose the discoverable items and  information  not  less
     7  than seven calendar days prior to the expiration date of any guilty plea
     8  offer  by  the  prosecution  or  any  deadline  imposed by the court for
     9  acceptance of the guilty plea offer. If the prosecution does not  comply
    10  with the requirements of this subdivision, then, on a defendant's motion
    11  alleging  a  violation  of this subdivision, the court must consider the
    12  impact of any violation on the defendant's decision to accept or  reject
    13  a plea offer. If the court finds that such violation materially affected
    14  the  defendant's  decision, and if the prosecution declines to reinstate
    15  the lapsed or withdrawn plea offer, the court - as a presumptive minimum
    16  sanction - must preclude the admission at  trial  of  any  evidence  not
    17  disclosed  as  required under this subdivision. The court may take other
    18  appropriate action as  necessary  to  address  the  non-compliance.  The
    19  rights  under this subdivision do not apply to items or information that
    20  are the subject of a protective order under section 245.70 of this arti-
    21  cle; but if such information tends to be exculpatory,  the  court  shall
    22  reconsider  the    protective  order.  A  defendant may waive his or her
    23  rights under this subdivision; but a guilty plea offer may not be condi-
    24  tioned on such waiver.
    25  § 245.30 Court orders for preservation, access or discovery.
    26    1. Order to preserve evidence. At any time, a party  may  move  for  a
    27  court  order  to  any  individual, agency or other entity in possession,
    28  custody or control of items which relate to the subject  matter  of  the
    29  case  or  are otherwise relevant, requiring that such items be preserved
    30  for a specified period of time. The court shall hear and rule upon  such
    31  motions  expeditiously.  The    court may modify or vacate such an order
    32  upon a showing that preservation  of  particular  evidence  will  create
    33  significant  hardship to such individual, agency or entity, on condition
    34  that the probative value of that evidence is preserved  by  a  specified
    35  alternative means.
    36    2. Order to grant access to premises. Without prejudice to its ability
    37  to  issue  a  subpoena  pursuant to this chapter and after an accusatory
    38  instrument has been filed, the defendant may move, upon  notice  to  the
    39  prosecution  and any impacted individual, agency, or entity, for a court
    40  order to access a crime scene or other premises relevant to the  subject
    41  matter  of the case, requiring that counsel for the defendant be granted
    42  reasonable access to inspect, photograph, or measure such crime scene or
    43  premises, and that the condition of the crime scene or  premises  remain
    44  unchanged in the interim. The court shall consider defendant's expressed
    45  need  for  access to the premises including the risk that defendant will
    46  be deprived of evidence or information relevant to the case,  the  posi-
    47  tion  of any individual or entity with possessory or ownership rights to
    48  the premises, the nature of the privacy interest and  any  perceived  or
    49  actual hardship of the individual or entity with possessory or ownership
    50  rights, and the position of the prosecution with respect to any applica-
    51  tion  for access to the premises. The court may deny access to the prem-
    52  ises when the probative value of access to such  location  has  been  or
    53  will  be  preserved by specified alternative means.  If the court grants
    54  access to the premises, the  individual  or  entity  with  ownership  or
    55  possessory  rights  to the premises may request law enforcement presence

        S. 1509--C                         142                        A. 2009--C
 
     1  at the premises while defense counsel or  a  representative  thereof  is
     2  present.
     3    3.  Discretionary  discovery  by  order of the court. The court in its
     4  discretion may, upon a showing by the  defendant  that  the  request  is
     5  reasonable  and  that  the defendant is unable without undue hardship to
     6  obtain the substantial equivalent by other means, order the prosecution,
     7  or any individual, agency or other entity subject to the jurisdiction of
     8  the court, to make available for disclosure to the defendant any materi-
     9  al or information which relates to the subject matter of the case and is
    10  reasonably likely to be material. A motion under this  subdivision  must
    11  be  on  notice  to any person or entity affected by the order. The court
    12  may, on its own, upon request of any person or entity  affected  by  the
    13  order, modify or vacate the order if compliance would be unreasonable or
    14  will  create  significant  hardship. For good cause shown, the court may
    15  permit a party seeking or opposing a discretionary  order  of  discovery
    16  under  this subdivision, or another affected person or entity, to submit
    17  papers or testify on the record ex parte or in camera.  For  good  cause
    18  shown,  any such papers and a transcript of such testimony may be sealed
    19  and shall constitute a part of the record on appeal.
    20  § 245.35 Court ordered procedures to facilitate compliance.
    21    To facilitate compliance with this article, and to reduce  or  stream-
    22  line  litigation  of  any  disputes  about  discovery,  the court in its
    23  discretion may issue an order:
    24    1. Requiring that the prosecutor and counsel for the  defendant  dili-
    25  gently  confer  to  attempt  to reach an accommodation as to any dispute
    26  concerning discovery prior to seeking a ruling from the court;
    27    2. Requiring a discovery compliance conference  at  a  specified  time
    28  prior  to  trial between the prosecutor, counsel for all defendants, and
    29  the court or its staff;
    30    3. Requiring the prosecution to  file  an  additional  certificate  of
    31  compliance  that states that  the prosecutor and/or an appropriate named
    32  agent has made reasonable inquiries of all  police  officers  and  other
    33  persons  who  have  participated in investigating or evaluating the case
    34  about the existence of any  favorable  evidence  or  information  within
    35  paragraph  (k)  of  subdivision  one  of section 245.20 of this article,
    36  including such evidence or information that was not reduced  to  writing
    37  or  otherwise  memorialized  or preserved as evidence, and has disclosed
    38  any such  information to the defendant; and/or
    39    4. Requiring other measures or  proceedings  designed  to  carry  into
    40  effect the goals of this article.
    41  § 245.40 Non-testimonial evidence from the defendant.
    42    1.  Availability.  After  the  filing of an accusatory instrument, and
    43  subject to constitutional  limitations, the court may,  upon  motion  of
    44  the  prosecution  showing  probable  cause  to believe the defendant has
    45  committed the crime, a clear indication that relevant material  evidence
    46  will  be found, and that the method used to secure such evidence is safe
    47  and reliable, require a defendant  to provide non-testimonial  evidence,
    48  including to:
    49    (a) Appear in a lineup;
    50    (b) Speak for identification by a witness or potential witness;
    51    (c) Be fingerprinted;
    52    (d) Pose for photographs not involving reenactment of an event;
    53    (e)  Permit  the taking of samples of the defendant's blood, hair, and
    54  other materials of the defendant's body that  involves  no  unreasonable
    55  intrusion thereof;
    56    (f) Provide specimens of the defendant's handwriting; and

        S. 1509--C                         143                        A. 2009--C
 
     1    (g)  Submit  to  a  reasonable  physical  or medical inspection of the
     2  defendant's body.
     3    2. Limitations. This section shall not be construed to alter or in any
     4  way  affect  the issuance of a similar court order, as may be authorized
     5  by law, before the filing of an accusatory instrument,  consistent  with
     6  such  rights  as the defendant may derive from the state constitution or
     7  the United States constitution. This section shall not be  construed  to
     8  alter  or  in any way affect the administration of a chemical test where
     9  otherwise authorized. An order pursuant to this section  may be  denied,
    10  limited or conditioned as provided in section 245.70 of this article.
    11  § 245.45 DNA comparison order.
    12    Where  property  in  the prosecution's possession, custody, or control
    13  consists of a   deoxyribonucleic  acid  ("DNA")  profile  obtained  from
    14  probative  biological  material gathered in connection with the investi-
    15  gation of the crime, or the defendant, or the prosecution of the defend-
    16  ant, and the defendant establishes (a) that such profile  complies  with
    17  federal  bureau  of  investigation  or state requirements, whichever are
    18  applicable and as such requirements are applied to law enforcement agen-
    19  cies seeking a keyboard search or similar comparison, and (b)  that  the
    20  data meets state DNA index  system or national DNA index system criteria
    21  as  such criteria are applied to law enforcement agencies seeking such a
    22  keyboard search or similar comparison, the court may, upon motion  of  a
    23  defendant  against  whom  an  indictment,  superior  court  information,
    24  prosecutor's information,  information,  or  simplified  information  is
    25  pending,  order  an  entity  that  has  access to the combined DNA index
    26  system or its successor system to compare such DNA profile  against  DNA
    27  databanks    by  keyboard  searches,  or  a similar method that does not
    28  involve uploading, upon notice to both parties and the  entity  required
    29  to  perform  the  search,  upon  a  showing by the defendant that such a
    30  comparison is material to the presentation of his  or  her  defense  and
    31  that  the  request  is  reasonable.    For  purposes  of this section, a
    32  "keyboard search" shall mean a search of a  DNA  profile  against    the
    33  databank  in  which  the  profile that is searched is not uploaded to or
    34  maintained in the  databank.
    35  § 245.50 Certificates of compliance; readiness for trial.
    36    1. By the prosecution. When the prosecution has provided the discovery
    37  required by subdivision one of section 245.20 of  this  article,  except
    38  for  any  items or information that are the subject of an order pursuant
    39  to section 245.70 of this article, it shall serve upon the defendant and
    40  file with the court a certificate  of  compliance.  The  certificate  of
    41  compliance  shall  state that, after exercising due diligence and making
    42  reasonable inquiries to ascertain the existence of material  and  infor-
    43  mation  subject  to  discovery,  the  prosecutor  has disclosed and made
    44  available all known material and information subject  to  discovery.  It
    45  shall  also  identify  the  items  provided.  If additional discovery is
    46  subsequently provided prior to trial pursuant to section 245.60 of  this
    47  article,  a  supplemental certificate shall be served upon the defendant
    48  and filed with the court  identifying the additional material and infor-
    49  mation provided. No adverse consequence to the prosecution or the prose-
    50  cutor shall result from the filing of a  certificate  of  compliance  in
    51  good   faith; but the court may grant a remedy or sanction for a discov-
    52  ery violation as provided in section 245.80 of this article.
    53    2. By the defendant. When the defendant  has  provided  all  discovery
    54  required  by  subdivision four of section 245.20 of this article, except
    55  for any items or information that are the subject of an  order  pursuant
    56  to section 245.70 of this article, counsel for the defendant shall serve

        S. 1509--C                         144                        A. 2009--C
 
     1  upon  the  prosecution  and file with the court a certificate of compli-
     2  ance.  The certificate shall state that, after exercising due  diligence
     3  and  making  reasonable inquiries to ascertain the existence of material
     4  and  information  subject  to  discovery,  counsel for the defendant has
     5  disclosed and made available all known material and information  subject
     6  to  discovery.  It shall also identify the items provided. If additional
     7  discovery is subsequently provided prior to trial  pursuant  to  section
     8  245.60  of this article, a supplemental certificate shall be served upon
     9  the prosecution and filed   with the court  identifying  the  additional
    10  material  and  information  provided.  No  adverse    consequence to the
    11  defendant or counsel for the defendant shall result from the filing of a
    12  certificate of compliance in good faith; but the court may grant a reme-
    13  dy or sanction for a discovery violation as provided in  section  245.80
    14  of this article.
    15    3.  Trial  readiness. Notwithstanding the provisions of any other law,
    16  absent an individualized finding of  exceptional  circumstances  by  the
    17  court  before  which the charge is pending, the prosecution shall not be
    18  deemed ready for trial for purposes of section  30.30  of  this  chapter
    19  until  it  has filed a proper certificate pursuant to subdivision one of
    20  this section.
    21  § 245.55 Flow of information.
    22    1. Sufficient communication for compliance. The district attorney  and
    23  the  assistant  responsible for the case, or, if the matter is not being
    24  prosecuted by the district attorney,  the  prosecuting  agency  and  its
    25  assigned  representative, shall endeavor to ensure that a flow of infor-
    26  mation is maintained between the police and other investigative  person-
    27  nel  and  his  or  her  office  sufficient  to  place  within his or her
    28  possession or control all material  and  information  pertinent  to  the
    29  defendant and the offense or offenses charged, including, but not limit-
    30  ed  to,  any evidence or information discoverable under paragraph (k) of
    31  subdivision one of section 245.20 of this article.
    32    2. Provision of law enforcement agency files. Absent a court order  or
    33  a  requirement that defense counsel obtain a security clearance mandated
    34  by law or authorized government regulation, upon request by  the  prose-
    35  cution,  each New York state and local law enforcement agency shall make
    36  available to the prosecution a complete copy of its complete records and
    37  files related to the investigation of the case or the prosecution of the
    38  defendant for compliance with this article.
    39    3.  911  telephone  call  and  police  radio  transmission  electronic
    40  recordings,   police  worn  body  camera  recordings  and  other  police
    41  recordings.  (a) Whenever an electronic recording  of  a  911  telephone
    42  call  or  a  police  radio transmission or video or audio footage from a
    43  police body-worn camera or other police recording was made  or  received
    44  in   connection with the investigation of an apparent criminal incident,
    45  the arresting officer or lead  detective shall expeditiously notify  the
    46  prosecution  in  writing  upon the filing of an accusatory instrument of
    47  the existence of all such known recordings. The prosecution shall  expe-
    48  ditiously  take  whatever  reasonable steps are necessary to ensure that
    49  all known electronic recordings of 911  telephone  calls,  police  radio
    50  transmissions  and  video  and audio footage and other police recordings
    51  made or available in connection with the case are   preserved. Upon  the
    52  defendant's  timely  request  and  designation  of a specific electronic
    53  recording of a 911 telephone call, the prosecution  shall  also    expe-
    54  ditiously take whatever reasonable steps are necessary to ensure that it
    55  is preserved.

        S. 1509--C                         145                        A. 2009--C
 
     1    (b)  If the prosecution fails to disclose such an electronic recording
     2  to the defendant pursuant to paragraph (e), (g) or  (k)  of  subdivision
     3  one  of  section  245.20 of this article due to a failure to comply with
     4  this obligation by police officers or other law  enforcement  or  prose-
     5  cution personnel, the court upon motion of the defendant shall impose an
     6  appropriate  remedy or sanction pursuant to section 245.80 of this arti-
     7  cle.
     8  § 245.60 Continuing duty to disclose.
     9    If either the prosecution or  the  defendant  subsequently  learns  of
    10  additional material or information which it would have been under a duty
    11  to  disclose  pursuant to any provisions of this article had it known of
    12  it at the time of a previous discovery obligation or discovery order, it
    13  shall expeditiously notify the other party and disclose  the  additional
    14  material  and  information  as required for initial discovery under this
    15  article. This section also requires expeditious disclosure by the prose-
    16  cution of material or information that became relevant to  the  case  or
    17  discoverable  based  on reciprocal discovery received from the defendant
    18  pursuant to subdivision four of section 245.20 of this article.
    19  § 245.65 Work product.
    20    This article does not authorize discovery by a party of those portions
    21  of records, reports, correspondence, memoranda, or internal documents of
    22  the adverse party which are only the legal research, opinions,  theories
    23  or  conclusions  of  the adverse party or its attorney or the attorney's
    24  agents, or of statements of a defendant, written or recorded  or  summa-
    25  rized  in any writing or recording, made to the attorney for the defend-
    26  ant or the attorney's agents.
    27  § 245.70 Protective orders.
    28    1. Any discovery subject to protective order. Upon a showing  of  good
    29  cause by either party, the court may at any time order that discovery or
    30  inspection  of any kind of material or information under this article be
    31  denied, restricted, conditioned or deferred, or make such other order as
    32  is appropriate. The court may impose as a condition on  discovery  to  a
    33  defendant that the material or information to be discovered be available
    34  only  to counsel for the defendant; or,  alternatively, that counsel for
    35  the defendant, and persons employed by the attorney or appointed by  the
    36  court  to  assist  in  the  preparation  of  a defendant's case, may not
    37  disclose physical copies of the discoverable documents to a defendant or
    38  to anyone else, provided that  the  prosecution  affords  the  defendant
    39  access  to  inspect  redacted  copies of the discoverable documents at a
    40  supervised location that provides regular and reasonable hours for  such
    41  access,  such  as  a  prosecutor's  office,  police station, facility of
    42  detention, or court.  Should the court impose as a condition  that  some
    43  material  or information be available only to counsel for the defendant,
    44  the court shall inform the defendant on  the  record  that  his  or  her
    45  attorney  is  not permitted by law to disclose such material or informa-
    46  tion to the defendant.  The court may permit a party  seeking or  oppos-
    47  ing  a  protective order under this section, or another affected person,
    48  to submit papers or testify on the record ex parte  or  in  camera.  Any
    49  such  papers  and a transcript of such testimony may be sealed and shall
    50  constitute a part of the record on appeal. This section does not   alter
    51  the  allocation  of the burden of proof with regard to matters at issue,
    52  including privilege.
    53    2. Modification of time periods for discovery. Upon motion of a  party
    54  in an individual  case, the court may alter the time periods for discov-
    55  ery imposed by this article upon a showing of good cause.

        S. 1509--C                         146                        A. 2009--C
 
     1    3.  Prompt  hearing.  Upon  request for a protective order, unless the
     2  defendant voluntarily consents to the people's request for a  protective
     3  order, the court shall conduct an appropriate hearing within three busi-
     4  ness  days to determine whether good cause has been shown and when prac-
     5  ticable  shall  render a decision expeditiously. Any materials submitted
     6  and a transcript of the proceeding may be sealed and shall constitute  a
     7  part of the record on appeal.
     8    4.  Showing  of  good  cause.    In  determining good cause under this
     9  section the court may consider:  constitutional rights  or  limitations;
    10  danger to the integrity of physical evidence or the safety of a witness;
    11  risk of intimidation, economic reprisal, bribery, harassment or unjusti-
    12  fied  annoyance or embarrassment to any person, and the nature, severity
    13  and likelihood of that risk; a risk of an adverse effect upon the legit-
    14  imate needs of law enforcement, including the protection of the   confi-
    15  dentiality  of  informants,  and  the nature, severity and likelihood of
    16  that risk; the nature and  circumstances of the factual  allegations  in
    17  the case; whether the defendant has a history of witness intimidation or
    18  tampering  and  the  nature  of  that  history; the nature of the stated
    19  reasons in support of a protective order;  the  nature  of  the  witness
    20  identifying  information  that is sought to be addressed by a protective
    21  order, including the option of employing  adequate  alternative  contact
    22  information;  danger  to  any  person  stemming  from  factors such as a
    23  defendant's substantiated affiliation  with  a  criminal  enterprise  as
    24  defined  in  subdivision  three  of section 460.10 of the penal law; and
    25  other similar factors found to outweigh the usefulness of the discovery.
    26    5. Successor counsel or pro se defendant. In cases in which the attor-
    27  ney-client  relationship is terminated prior to trial  for  any  reason,
    28  any material or information disclosed  subject to a condition that it be
    29  available only to counsel for the defendant, or limited in dissemination
    30  by  protective  order  or otherwise, shall be provided only to successor
    31  counsel for the defendant under the same condition or conditions  or  be
    32  returned  to  the prosecution, unless the court rules otherwise for good
    33  cause shown or the prosecutor gives written consent.  Any  work  product
    34  derived  from  such material or information shall not be provided to the
    35  defendant, unless the court rules  otherwise  or  the  prosecutor  gives
    36  written consent. If the defendant is acting as his  or her own attorney,
    37  the  court  may  regulate  the  time,  place and manner of access to any
    38  discoverable material or information; and it may as appropriate  appoint
    39  persons  to  assist the defendant in the investigation or preparation of
    40  the case. Upon motion or application of a defendant acting as his or her
    41  own attorney, the court may at any time modify or vacate  any  condition
    42  or  restriction  relating to access to discoverable material or informa-
    43  tion, for good cause  shown.
    44    6. Expedited review of adverse ruling. (a) A party that has unsuccess-
    45  fully sought, or unsuccessfully opposed the granting  of,  a  protective
    46  order under this section relating to the name, address, contact informa-
    47  tion  or  statements  of  a  person  may obtain expedited review of that
    48  ruling by an individual justice of the intermediate appellate  court  to
    49  which  an  appeal  from  a  judgment  of conviction in the case would be
    50  taken.
    51    (b) Such review shall be  sought  within  two  business  days  of  the
    52  adverse  or  partially adverse ruling, by order to show cause filed with
    53  the intermediate appellate court. The order to show cause shall in addi-
    54  tion be timely served on the lower court and on the opposing party,  and
    55  shall  be  accompanied  by a sworn affirmation stating in good faith (i)
    56  that the ruling affects  substantial interests, and (ii)  that  diligent

        S. 1509--C                         147                        A. 2009--C
 
     1  efforts  to  reach  an accommodation of the underlying discovery dispute
     2  with opposing counsel failed or  that  no  accommodation  was  feasible;
     3  except  that  service  on  the opposing party, and a statement regarding
     4  efforts  to  reach  an accommodation, are unnecessary where the opposing
     5  party was not made aware of the application for a protective  order  and
     6  good  cause  is shown for omitting service of the order to show cause on
     7  the opposing party. The lower court's order subject to review  shall  be
     8  stayed until the appellate justice renders a determination.
     9    (c)  The  assignment of the individual appellate justice, and the mode
    10  of and procedure for the review, shall be determined  by  rules  of  the
    11  individual  appellate  courts.  The  appellate  justice may consider any
    12  relevant and reliable information bearing on the issue, and may dispense
    13  with  written briefs other than supporting and opposing materials previ-
    14  ously submitted to the lower court. The appellate justice  may  dispense
    15  with the issuance of a written opinion in rendering his or her decision,
    16  and when practicable shall render decision and order expeditiously. Such
    17  review, decision and order shall not affect the right of a defendant, in
    18  a subsequent appeal from a judgment of conviction, to claim as error the
    19  ruling reviewed.
    20    7. Compliance with protective order. Any protective order issued under
    21  this  article  is  a mandate of the court for purposes of the offense of
    22  criminal contempt in subdivision three of section 215.50  of  the  penal
    23  law.
    24  § 245.75 Waiver of discovery by defendant.
    25    A  defendant  who  does  not seek discovery from the prosecution under
    26  this article shall so   notify the prosecution  and  the  court  at  the
    27  defendant's  arraignment  on  an indictment, superior court information,
    28  prosecutor's information, information,  or  simplified  information,  or
    29  expeditiously  thereafter but before receiving discovery from the prose-
    30  cution pursuant to  subdivision one of section 245.20 of  this  article,
    31  and the defendant need not provide discovery to the prosecution pursuant
    32  to  subdivision  four of section 245.20 and section 245.60 of this arti-
    33  cle. A waiver shall be in writing, signed for  the  individual  case  by
    34  counsel  for the defendant and filed with the court. Such a  waiver does
    35  not alter or in any way affect the procedures, obligations or rights set
    36  forth in sections 250.10, 250.20 and 250.30 of this title, or  otherwise
    37  established  or  required  by  law.  The prosecution may not condition a
    38  guilty plea offer on the defense's execution  of  a  waiver  under  this
    39  section.
    40  § 245.80 Remedies or sanctions for non-compliance.
    41    1.  Need  for  remedy or sanction. (a) When material or information is
    42  discoverable under this article but is disclosed  belatedly,  the  court
    43  shall  impose an appropriate remedy or sanction if the party entitled to
    44  disclosure shows that it was prejudiced.  Regardless  of  a  showing  of
    45  prejudice  the  party  entitled  to disclosure shall be given reasonable
    46  time to prepare and respond to the new material.
    47    (b) When material or information is discoverable  under  this  article
    48  but cannot be disclosed because it has been lost or destroyed, the court
    49  shall  impose an appropriate remedy or sanction if the party entitled to
    50  disclosure shows that the lost or destroyed material may have  contained
    51  some  information  relevant to a contested issue. The appropriate remedy
    52  or sanction is  that which is proportionate to  the  potential  ways  in
    53  which the lost or destroyed material  reasonably could have been helpful
    54  to the party entitled to disclosure.
    55    2.  Available  remedies  or  sanctions. For failure to comply with any
    56  discovery order imposed or issued pursuant to this  article,  the  court

        S. 1509--C                         148                        A. 2009--C
 
     1  may  make a further order for discovery, grant a continuance, order that
     2  a hearing be reopened, order that  a  witness  be  called  or  recalled,
     3  instruct  the  jury  that it may draw an adverse inference regarding the
     4  non-compliance, preclude or strike a witness's testimony or a portion of
     5  a  witness's  testimony,  admit or exclude evidence,   order a mistrial,
     6  order the dismissal of all or some of the charges, or  make  such  other
     7  order as it deems just under the circumstances; except that any sanction
     8  against  the defendant shall comport with the defendant's constitutional
     9  right to present a defense, and  precluding  a  defense  witness    from
    10  testifying shall be permissible only upon a finding that the defendant's
    11  failure  to  comply   with the discovery obligation or order was willful
    12  and motivated by a desire to obtain a tactical  advantage.
    13    3. Consequences of non-disclosure of statement  of  testifying  prose-
    14  cution witness. The failure of the prosecutor or any agent of the prose-
    15  cutor  to  disclose  any  written or recorded statement made by a prose-
    16  cution witness which relates to the  subject  matter  of  the  witness's
    17  testimony  shall  not  constitute  grounds  for any court to order a new
    18  pre-trial hearing or set aside  a  conviction,  or  reverse,  modify  or
    19  vacate  a  judgment  of  conviction,  in the absence of a showing by the
    20  defendant that there is a reasonable possibility that the non-disclosure
    21  materially contributed to the result of the trial or  other  proceeding;
    22  provided,  however,  that nothing in this  section shall affect or limit
    23  any right the defendant may have to a reopened  pre-trial  hearing  when
    24  such statements were disclosed before the close of evidence at trial.
    25  § 245.85 Admissibility of discovery.
    26    The  fact  that  a party has indicated during the discovery process an
    27  intention to offer specified evidence or to call a specified witness  is
    28  not  admissible  in evidence or grounds for adverse comment at a hearing
    29  or a trial.
    30    § 3. Subdivision 3 of section 610.20 of the criminal procedure law  is
    31  amended and a new subdivision 4 is added to read as follows:
    32    3.  An attorney for a defendant in a criminal action or proceeding, as
    33  an  officer  of  a  criminal  court, may issue a subpoena of such court,
    34  subscribed by himself, for the attendance in such court of  any  witness
    35  whom the defendant is entitled to call in such action or proceeding.  An
    36  attorney  for  a  defendant  may not issue a subpoena duces tecum of the
    37  court directed to any department, bureau or agency of the state or of  a
    38  political subdivision thereof, or to any officer or representative ther-
    39  eof,  unless the subpoena is indorsed by the court and provides at least
    40  three days for the production of the requested materials. In the case of
    41  an emergency, the  court  may  by  order  dispense  with  the  three-day
    42  production  period. [Such a subpoena duces tecum may be issued in behalf
    43  of a defendant upon order of a court pursuant to the rules applicable to
    44  civil cases as provided in section twenty-three  hundred  seven  of  the
    45  civil practice law and rules.]
    46    4.  The showing required to sustain any subpoena under this section is
    47  that the  testimony or evidence sought is reasonably likely to be  rele-
    48  vant and material to the  proceedings, and the subpoena is not overbroad
    49  or unreasonably burdensome.
    50    §  4. Subdivision 9 of section 65.20 of the criminal procedure law, as
    51  added by chapter 505 of the laws of 1985 and as  renumbered  by  chapter
    52  548 of the laws of 2007, is amended to read as follows:
    53    9.  (a) Prior to the commencement of the hearing conducted pursuant to
    54  subdivision [five] six of this section,  the  district  attorney  shall,
    55  subject to a protective order, comply with the provisions of subdivision
    56  one  of  section  [240.45]  245.20  of  this chapter as they concern any

        S. 1509--C                         149                        A. 2009--C
 
     1  witness whom the district attorney intends to call at  the  hearing  and
     2  the child witness.
     3    (b)  Before  a  defendant  calls  a witness at such hearing, he or she
     4  must, subject to a protective  order,  comply  with  the  provisions  of
     5  subdivision  [two]  four  of  section [240.45] 245.20 of this chapter as
     6  they concern all the witnesses the defendant intends  to  call  at  such
     7  hearing.
     8    § 5. Subdivision 5 of section 200.95 of the criminal procedure law, as
     9  added by chapter 558 of the laws of 1982, is amended to read as follows:
    10    5.  Court  ordered bill of particulars.  Where a prosecutor has timely
    11  served a written refusal pursuant to subdivision four  of  this  section
    12  and upon motion, made in writing, of a defendant, who has made a request
    13  for  a  bill of particulars and whose request has not been complied with
    14  in whole or in part, the court must, to the extent a protective order is
    15  not warranted, order the prosecutor to comply with the request if it  is
    16  satisfied that the items of factual information requested are authorized
    17  to  be  included  in a bill of particulars, and that such information is
    18  necessary to enable the defendant adequately to prepare or  conduct  his
    19  defense  and,  if  the request was untimely, a finding of good cause for
    20  the delay. Where a prosecutor has not timely served  a  written  refusal
    21  pursuant  to  subdivision four of this section the court must, unless it
    22  is satisfied that the people have shown good cause  why  such  an  order
    23  should  not be issued, issue an order requiring the prosecutor to comply
    24  or providing for any other  order  authorized  by  [subdivision  one  of
    25  section 240.70] section 245.80 of this part.
    26    §  6. Paragraph (c) of subdivision 1 of section 255.10 of the criminal
    27  procedure law, as added by chapter 763 of the laws of 1974,  is  amended
    28  to read as follows:
    29    (c)  granting discovery pursuant to article [240] 245; or
    30    § 7. Subdivision 1 of section 255.20 of the criminal procedure law, as
    31  amended  by  chapter  369  of  the  laws  of 1982, is amended to read as
    32  follows:
    33    1. Except as otherwise expressly provided by law, whether the  defend-
    34  ant is represented by counsel or elects to proceed pro se, all pre-trial
    35  motions  shall  be served or filed within forty-five days after arraign-
    36  ment and before commencement of trial, or within such additional time as
    37  the court may fix upon application of the defendant made prior to  entry
    38  of  judgment.  In  an action in which either (a) material or information
    39  has been disclosed pursuant to paragraph (m) or (n) of  subdivision  one
    40  of section 245.20 of this title, (b) an eavesdropping warrant and appli-
    41  cation  have  been furnished pursuant to section 700.70 of this chapter,
    42  or (c) a notice of intention  to  introduce  evidence  has  been  served
    43  pursuant  to  section  710.30  of  this  chapter,  such  period shall be
    44  extended until forty-five days after the last date of such service.   If
    45  the  defendant  is  not  represented  by  counsel  and  has requested an
    46  adjournment to obtain counsel or to have counsel assigned,  such  forty-
    47  five  day period shall commence on the date counsel initially appears on
    48  defendant's behalf.
    49    § 8. Section 340.30 of the criminal procedure law is amended  to  read
    50  as follows:
    51  § 340.30 Pre-trial discovery and notices of defenses.
    52    The provisions of article two hundred [forty] forty-five of this part,
    53  concerning  pre-trial  discovery  by  a  defendant under indictment in a
    54  superior court, and article two hundred fifty of this  part,  concerning
    55  pre-trial  notice  to  the  people  by a defendant under indictment in a
    56  superior court who intends to advance a trial defense of mental  disease

        S. 1509--C                         150                        A. 2009--C
 
     1  or  defect  or  of  alibi, apply to a prosecution of an information in a
     2  local criminal court.
     3    §  9.  Subdivision 14 of section 400.27 of the criminal procedure law,
     4  as added by chapter 1 of the  laws  of  1995,  is  amended  to  read  as
     5  follows:
     6    14.  (a)  At a reasonable time prior to the sentencing proceeding or a
     7  mental retardation hearing:
     8    (i) the prosecutor shall, unless previously disclosed and subject to a
     9  protective order, make available to the  defendant  the  statements  and
    10  information  specified  in subdivision one of section [240.45] 245.20 of
    11  this part and make available for inspection, photographing,  copying  or
    12  testing  the  property  specified in subdivision one of section [240.20]
    13  245.20; and
    14    (ii) the defendant shall, unless previously disclosed and subject to a
    15  protective order, make available to the prosecution the  statements  and
    16  information  specified  in  subdivision  [two]  four of section [240.45]
    17  245.20 and make available  for  inspection,  photographing,  copying  or
    18  testing,  subject  to constitutional limitations, the reports, documents
    19  and other property specified [in subdivision one of section  240.30]  in
    20  section 245.20 of this part.
    21    (b) Where a party refuses to make disclosure pursuant to this section,
    22  the provisions of section [240.35, subdivision one of section 240.40 and
    23  section 240.50] 245.70, 245.75 and/or 245.80 of this part shall apply.
    24    (c)  If,  after  complying  with  the provisions of this section or an
    25  order pursuant thereto, a party finds either before or during a sentenc-
    26  ing  proceeding  or  mental  retardation  hearing,  additional  material
    27  subject to discovery or covered by court order, the party shall promptly
    28  make disclosure or apply for a protective order.
    29    (d)  If  the court finds that a party has failed to comply with any of
    30  the provisions of this section, the court may [enter] employ any of  the
    31  [orders]  remedies  or sanctions specified in subdivision one of section
    32  [240.70] 245.80 of this part.
    33    § 10. The opening paragraph of  paragraph  (b)  of  subdivision  1  of
    34  section  440.30 of the criminal procedure law, as added by chapter 19 of
    35  the laws of 2012, is amended to read as follows:
    36    In conjunction with the filing or consideration of a motion to  vacate
    37  a  judgment  pursuant  to  section 440.10 of this article by a defendant
    38  convicted after a trial, in cases where the court has ordered an eviden-
    39  tiary hearing upon such motion, the court  may  order  that  the  people
    40  produce or make available for inspection property[, as defined in subdi-
    41  vision  three of section 240.10 of this part,] in its possession, custo-
    42  dy, or control that was secured in connection with the investigation  or
    43  prosecution  of the defendant upon credible allegations by the defendant
    44  and a finding by the court that such property,  if  obtained,  would  be
    45  probative to the determination of defendant's actual innocence, and that
    46  the  request is reasonable. The court shall deny or limit such a request
    47  upon a finding that such a  request,  if  granted,  would  threaten  the
    48  integrity  or chain of custody of property or the integrity of the proc-
    49  esses or functions of a laboratory conducting DNA testing, pose  a  risk
    50  of  harm,  intimidation, embarrassment, reprisal, or other substantially
    51  negative consequences to any person, undermine the proper  functions  of
    52  law  enforcement  including the confidentiality of informants, or on the
    53  basis of any other factor identified by the court in  the  interests  of
    54  justice  or public safety. The court shall further ensure that any prop-
    55  erty produced pursuant to this paragraph  is  subject  to  a  protective

        S. 1509--C                         151                        A. 2009--C

     1  order, where appropriate. The court shall deny any request made pursuant
     2  to this paragraph where:
     3    §  11.  Subdivision 10 of section 450.10 of the penal law, as added by
     4  chapter 795 of the laws of 1984, is amended to read as follows:
     5    10. Where there has been a failure to comply with  the  provisions  of
     6  this  section,  and  where the district attorney does not demonstrate to
     7  the satisfaction of the court that  such  failure  has  not  caused  the
     8  defendant  prejudice,  the  court  shall  instruct  the jury that it may
     9  consider such failure  in  determining  the  weight  to  be  given  such
    10  evidence and may also impose any other sanction set forth in subdivision
    11  one  of section [240.70] 245.80 of the criminal procedure law; provided,
    12  however, that unless the defendant has convinced  the  court  that  such
    13  failure has caused him undue prejudice, the court shall not preclude the
    14  district  attorney  from  introducing into evidence the property, photo-
    15  graphs, photocopies, or other reproductions of the  property  or,  where
    16  appropriate,  testimony  concerning  its value and condition, where such
    17  evidence is otherwise properly authenticated and  admissible  under  the
    18  rules  of  evidence.  Failure  to  comply  with  any  one or more of the
    19  provisions of this section shall not for that reason  alone  be  grounds
    20  for dismissal of the accusatory instrument.
    21    §  12. Section 460.80 of the penal law, as added by chapter 516 of the
    22  laws of 1986, is amended to read as follows:
    23  § 460.80 Court ordered disclosure.
    24    Notwithstanding the provisions of article two hundred  [forty]  forty-
    25  five  of  the criminal procedure law, when forfeiture is sought pursuant
    26  to section 460.30 of this [chapter] article, the court may order discov-
    27  ery of any property  not  otherwise  disclosed  which  is  material  and
    28  reasonably  necessary  for  preparation by the defendant with respect to
    29  the forfeiture proceeding pursuant to such section. The court may  issue
    30  a protective order denying, limiting, conditioning, delaying or regulat-
    31  ing  such discovery where a danger to the integrity of physical evidence
    32  or a substantial risk of physical harm, intimidation, economic reprisal,
    33  bribery or unjustified annoyance or embarrassment to any  person  or  an
    34  adverse  effect  upon the legitimate needs of law enforcement, including
    35  the protection of the confidentiality of informants, or any other factor
    36  or set of factors outweighs the usefulness of the discovery.
    37    § 13. Subdivision 5 of section 480.10 of the penal law,  as  added  by
    38  chapter 655 of the laws of 1990, is amended to read as follows:
    39    5.  In  addition  to  information required to be disclosed pursuant to
    40  article two hundred [forty] forty-five of the  criminal  procedure  law,
    41  when  forfeiture  is  sought pursuant to this article, and following the
    42  defendant's arraignment on the special forfeiture information, the court
    43  shall order discovery of any information not otherwise  disclosed  which
    44  is  material  and  reasonably necessary for preparation by the defendant
    45  with respect to a forfeiture proceeding brought pursuant to  this  arti-
    46  cle.  Such  material  shall  include  those  portions  of the grand jury
    47  minutes and such other information which pertain solely to  the  special
    48  forfeiture  information and shall not include information which pertains
    49  to the criminal charges. Upon application of the prosecutor,  the  court
    50  may  issue a protective order pursuant to section [240.40] 245.70 of the
    51  criminal procedure law with respect to any information  required  to  be
    52  disclosed pursuant to this subdivision.
    53    §  14.  This act shall take effect January 1, 2020; provided, however,
    54  the amendments to section 65.20 of the criminal procedure  law  made  by
    55  section four of this act shall not affect the repeal of such section and
    56  shall be deemed repealed therewith.

        S. 1509--C                         152                        A. 2009--C
 
     1                                  PART MMM
 
     2    Section  1. Paragraphs (d) and (e) of subdivision 1-a of section 70.15
     3  of the penal law, as added by section 2 of part OO of a chapter  of  the
     4  laws  of  2019  amending  the  penal  law and the criminal procedure law
     5  relating to reducing certain sentences of imprisonment for  misdemeanors
     6  to  three  hundred  sixty-four  days,  as  proposed  in legislative bill
     7  numbers S.1505-C and A.2005-C, are amended to read as follows:
     8    (d) Any sentence for a misdemeanor conviction  imposed  prior  to  the
     9  effective  date  of  this  subdivision  that  is  other  than a definite
    10  sentence of imprisonment of one year may be set aside,  upon  motion  of
    11  the  defendant  under section 440.20 of the criminal procedure law based
    12  on a showing that the judgment and sentence under the law in  effect  at
    13  the  time  of  conviction  imposed  prior  to the effective date of this
    14  subdivision is likely to result in [severe] collateral consequences,  in
    15  order to permit the court to resentence the defendant in accordance with
    16  the amendatory provisions of this subdivision.
    17    (e) Resentence by operation of law is without prejudice to an individ-
    18  ual  seeking  further relief pursuant to paragraph [(i)] (j) of subdivi-
    19  sion one of section 440.10 of the criminal  procedure  law.  Nothing  in
    20  this  section is intended to diminish or abrogate any rights or remedies
    21  otherwise available to the individual.
    22    § 2. Paragraph (j) of subdivision 1 of section 440.10 of the  criminal
    23  procedure law, as added by section 3 of part OO of a chapter of the laws
    24  of  2019  amending the penal law and the criminal procedure law relating
    25  to reducing certain sentences of imprisonment for misdemeanors to  three
    26  hundred  sixty-four  days,  as  proposed  in  legislative  bill  numbers
    27  S.1505-C and A.2005-C, is amended to read as follows:
    28    (j) The judgment is a conviction for a class A or unclassified  misde-
    29  meanor  entered prior to the effective date of this paragraph and satis-
    30  fies the ground prescribed in paragraph (h) of this subdivision.   There
    31  shall  be  a rebuttable presumption that a conviction by plea to such an
    32  offense was not knowing, voluntary and intelligent, based on [severe or]
    33  ongoing collateral consequences, including  potential  or  actual  immi-
    34  gration consequences, and there shall be a rebuttable presumption that a
    35  conviction  by  verdict  constitutes  cruel and unusual punishment under
    36  section five of article one of the  state  constitution  based  on  such
    37  consequences.
    38    §  3.  This  act  shall  take  effect on the same date and in the same
    39  manner as part OO of a chapter of the laws of 2019  amending  the  penal
    40  law  and  the  criminal  procedure  law  relating  to  reducing  certain
    41  sentences of imprisonment for misdemeanors to three  hundred  sixty-four
    42  days,  as  proposed  in  legislative bill numbers S.1505-C and A.2005-C,
    43  takes effect.
 
    44                                  PART NNN
 
    45    Section 1. Section 13 of part A of chapter 97 of  the  laws  of  2011,
    46  amending  the  general  municipal  law and the education law relating to
    47  establishing limits  upon  school  district  and  local  government  tax
    48  levies,  as amended by section 18 of part A of chapter 20 of the laws of
    49  2015, is amended to read as follows:
    50    § 13. This act shall take effect immediately[; provided, however, that
    51  sections two through eleven of this act shall take effect July  1,  2011
    52  and shall first apply to school district budgets and the budget adoption
    53  process  for  the  2012-13  school  year; and shall continue to apply to

        S. 1509--C                         153                        A. 2009--C

     1  school district budgets and the budget adoption process for  any  school
     2  year  beginning in any calendar year during which this act is in effect;
     3  provided further, that if section 26 of part A of chapter 58 of the laws
     4  of  2011 shall not have taken effect on or before such date then section
     5  ten of this act shall take effect on the  same  date  and  in  the  same
     6  manner  as  such  chapter  of  the  laws of 2011, takes effect; provided
     7  further, that section one of this act shall first apply to the  levy  of
     8  taxes  by  local governments for the fiscal year that begins in 2012 and
     9  shall continue to apply to the levy of taxes by  local  governments  for
    10  any  fiscal year beginning in any calendar year during which this act is
    11  in effect; provided, further, that this act shall remain in  full  force
    12  and  effect  at  a  minimum  until and including June 15, 2020 and shall
    13  remain in effect thereafter only so long as the public emergency requir-
    14  ing the regulation and control of residential rents  and  evictions  and
    15  all  such  laws  providing  for  such regulation and control continue as
    16  provided in subdivision 3 of section  1  of  the  local  emergency  rent
    17  control  act,  sections  26-501, 26-502 and 26-520 of the administrative
    18  code of the city of New York, section 17 of chapter 576 of the  laws  of
    19  1974  and  subdivision 2 of section 1 of chapter 274 of the laws of 1946
    20  constituting the emergency housing rent control law, and section  10  of
    21  chapter  555  of the laws of 1982, amending the general business law and
    22  the administrative code of the city of New York relating to  conversions
    23  of  residential property  to cooperative or condominium ownership in the
    24  city of New York as such laws are continued by chapter 93 of the laws of
    25  2011 and as such sections are amended from time to time].
    26    § 2. This act shall take effect immediately.
 
    27                                  PART OOO
 
    28    Section 1. Subdivision (a) of section 1402 of the tax law, as  amended
    29  by chapter 170 of the laws of 1994, is amended to read as follows:
    30    (a)  A  tax  is  hereby imposed on each conveyance of real property or
    31  interest therein when the consideration exceeds five hundred dollars, at
    32  the rate of two dollars for each five hundred dollars or fractional part
    33  thereof; provided, however, that with respect to (A) a conveyance  of  a
    34  one, two or three-family house and an individual residential condominium
    35  unit,  or interests therein; and (B) conveyances where the consideration
    36  is less than five hundred thousand dollars, the  consideration  for  the
    37  interest  conveyed  shall  exclude  the value of any lien or encumbrance
    38  remaining thereon at the time of conveyance. The rate of this tax  shall
    39  be:  (1)  two  dollars  for each five hundred dollars or fractional part
    40  thereof on all conveyances of real property or  interest  therein;  plus
    41  (2) an additional one dollar and twenty-five cents for each five hundred
    42  dollars  or  fractional part thereof of consideration on each conveyance
    43  of real property or interest therein  within  any  city  in  this  state
    44  having  a  population  of one million or more (i) when the consideration
    45  for the entire conveyance of residential real property is three  million
    46  dollars  or more, and (ii) when the consideration for the entire convey-
    47  ance of any other property is two million dollars or more. For  purposes
    48  of  this  section,  residential real property shall include any premises
    49  that is or may be used in whole or in part as a personal residence,  and
    50  shall include a one, two, or three-family house, an individual condomin-
    51  ium unit, or a cooperative apartment unit.
    52    §  2.  Subdivision  (b)  of section 1402-a of the tax law, as added by
    53  chapter 61 of the laws of 1989, is amended to read as follows:

        S. 1509--C                         154                        A. 2009--C
 
     1    (b) Notwithstanding the provisions of subdivision (a) of section four-
     2  teen hundred four of this article, the additional tax  imposed  by  this
     3  section  shall be paid by the grantee.  If the grantee has failed to pay
     4  the tax imposed by this article at the time required by section fourteen
     5  hundred  ten  of this article or if the grantee is exempt from such tax,
     6  the grantor shall have the duty to pay the tax. Where  the  grantor  has
     7  the  duty to pay the tax because the grantee has failed to pay, such tax
     8  shall be the joint and several liability of the grantor and the grantee.
     9    § 3. The tax law is amended by adding a new section 1402-b to read  as
    10  follows:
    11    §  1402-b.  Supplemental  tax  in  cities  having  a population of one
    12  million or more. (a) In addition to the taxes imposed by sections  four-
    13  teen  hundred  two  and fourteen hundred two-a of this article, a tax is
    14  hereby imposed on each conveyance of residential real property or inter-
    15  est therein within any city in this state having  a  population  of  one
    16  million or more when the consideration for the conveyance is two million
    17  dollars or more. For purposes of this section, residential real property
    18  shall include any premises that is or may be used in whole or in part as
    19  a  personal  residence,  and  shall  include a one, two, or three-family
    20  house, an individual condominium unit, or a cooperative apartment  unit.
    21  Such  tax  shall  be paid at the same time and in the same manner as the
    22  taxes imposed by sections fourteen  hundred  two  and  fourteen  hundred
    23  two-a of this article.
    24    The rate of such tax shall be:
    25    (1)  one-quarter  of  one percent of the consideration or part thereof
    26  attributable to the residential real property  when  such  consideration
    27  for  the entire conveyance is at least two million dollars but less than
    28  three million dollars;
    29    (2) one-half of one percent  of  the  consideration  or  part  thereof
    30  attributable  to  the  residential real property when such consideration
    31  for the entire conveyance is at least three  million  dollars  but  less
    32  than five million dollars;
    33    (3)  one  and one-quarter percent of the consideration or part thereof
    34  attributable to the residential real property  when  such  consideration
    35  for the entire conveyance is at least five million dollars but less than
    36  ten million dollars;
    37    (4)  two  and one-quarter percent of the consideration or part thereof
    38  attributable to the residential real property  when  such  consideration
    39  for  the entire conveyance is at least ten million dollars but less than
    40  fifteen million dollars;
    41    (5) two and one-half percent of  the  consideration  or  part  thereof
    42  attributable  to  the  residential real property when such consideration
    43  for the entire conveyance is at least fifteen million dollars  but  less
    44  than twenty million dollars;
    45    (6) two and three-quarters percent of the consideration or part there-
    46  of attributable to the residential real property when such consideration
    47  for  the  entire  conveyance is at least twenty million dollars but less
    48  than twenty-five million dollars; and
    49    (7) two and nine-tenths percent of the consideration or  part  thereof
    50  attributable  to  the  residential real property when such consideration
    51  for the entire conveyance is at least twenty-five million dollars.
    52    (b) Notwithstanding the provisions of subdivision (a) of section four-
    53  teen hundred four of this article, the tax imposed by this section shall
    54  be paid by the grantee. If the grantee has failed to pay the tax imposed
    55  by this article at the time required by section fourteen hundred ten  of
    56  this  article  or  if  the  grantee is exempt from such tax, the grantor

        S. 1509--C                         155                        A. 2009--C
 
     1  shall have the duty to pay the tax.  Where the grantor has the  duty  to
     2  pay the tax because the grantee has failed to pay, such tax shall be the
     3  joint and several liability of the grantor and the grantee.
     4    (c)  Except  as otherwise provided in this section, all the provisions
     5  of this  article  relating  to  or  applicable  to  the  administration,
     6  collection, determination and distribution of the tax imposed by section
     7  fourteen  hundred  two  of  this  article shall apply to the tax imposed
     8  under the authority of this section with such modifications  as  may  be
     9  necessary  to  adapt  such  language  to  the  tax  so  authorized. Such
    10  provisions shall apply with the  same  force  and  effect  as  if  those
    11  provisions  had been set forth in this section except to the extent that
    12  any provision is either inconsistent with a provision of this section or
    13  not relevant to the tax authorized by this section.
    14    § 4. Section 1421 of the tax law, as amended by chapter 99 of the laws
    15  of 2010, is amended to read as follows:
    16    § 1421. Deposit and dispositions of  revenues.  (a)  From  the  taxes,
    17  interest  and  penalties  attributable  to  the  tax imposed pursuant to
    18  section fourteen hundred two of this article, the amount of one  hundred
    19  ninety-nine million three hundred thousand dollars shall be deposited by
    20  the  comptroller in the environmental protection fund established pursu-
    21  ant to section ninety-two-s of the state finance law for the fiscal year
    22  beginning April first, two thousand nine;  the  amount  of  one  hundred
    23  nineteen million one hundred thousand dollars shall be deposited in such
    24  fund  for  the  fiscal year beginning April first, two thousand ten; and
    25  for each fiscal year thereafter. On or  before  June  twelfth,  nineteen
    26  hundred ninety-five and on or before the twelfth day of each month ther-
    27  eafter  (excepting the first and second months of each fiscal year), the
    28  comptroller shall deposit into such fund from the  taxes,  interest  and
    29  penalties  collected  pursuant  to  such section fourteen hundred two of
    30  this article which have been deposited and remain to  the  comptroller's
    31  credit  in  the  banks, banking houses or trust companies referred to in
    32  section one hundred seventy-one-a of this chapter at the close of  busi-
    33  ness  on  the  last  day of the preceding month, an amount equal to one-
    34  tenth of the annual amount required to be deposited in such fund  pursu-
    35  ant  to  this  section  for  the  fiscal  year  in which such deposit is
    36  required to be made. In the event such amount  of  taxes,  interest  and
    37  penalties  so  remaining  to  the  comptroller's credit is less than the
    38  amount required to be deposited in such  fund  by  the  comptroller,  an
    39  amount  equal  to  the  shortfall shall be deposited in such fund by the
    40  comptroller with subsequent deposits, as soon as the revenue  is  avail-
    41  able.  Beginning  April  first, nineteen hundred ninety-seven, the comp-
    42  troller shall transfer monthly to the clean water/clean air fund  estab-
    43  lished  pursuant  to  section ninety-seven-bbb of the state finance law,
    44  all moneys remaining from such taxes, interest and  penalties  collected
    45  that are not required for deposit in the environmental protection fund.
    46    (b) Notwithstanding subdivision (a) of this section, the taxes, inter-
    47  est  and  penalties  attributable  to  (i) the tax imposed under section
    48  fourteen hundred two of this article at the rate specified in  paragraph
    49  two  of  subdivision (a) of such section, and (ii) the tax imposed under
    50  section fourteen  hundred  two-b  of  this  article,  and  collected  or
    51  received  by the commissioner shall be deposited daily with such respon-
    52  sible banks, banking houses or trust companies, as may be designated  by
    53  the  comptroller,  to  the  credit  of  the comptroller in trust for the
    54  metropolitan transportation authority. An account may be established  in
    55  one  or  more  of such depositories. Such deposits will be kept separate
    56  and apart from all other money in the possession of the comptroller. The

        S. 1509--C                         156                        A. 2009--C
 
     1  comptroller shall require adequate security from all such  depositories.
     2  Of the total revenue collected or received under this article, the comp-
     3  troller shall retain such amount as the commissioner may determine to be
     4  necessary  for  refunds under this article. On or before the twelfth and
     5  twenty-sixth day of each succeeding month, after reserving  such  amount
     6  for  such refunds, the commissioner shall certify to the comptroller the
     7  amount of all revenues so received during the prior month as a result of
     8  the taxes, interest and penalties so imposed. The amount of revenues  so
     9  certified shall be paid over by the fifteenth and the final business day
    10  of  each  succeeding  month from such account without appropriation into
    11  the central business district tolling capital lockbox  fund  established
    12  pursuant to section five hundred fifty-three-j of the public authorities
    13  law,  provided,  however,  that  the  comptroller  shall ensure that any
    14  payments to the central business district tolling capital  lockbox  fund
    15  established  that  are  due  to be paid by the final business day in the
    16  month of December pursuant to this subdivision shall be received by  the
    17  central business district tolling capital lockbox fund on the same busi-
    18  ness day in which it is paid.
    19    §  5.  This  act  shall  take  effect July 1, 2019, and shall apply to
    20  conveyances occurring on or after such date other than conveyances which
    21  are made pursuant to binding written contracts entered into on or before
    22  April 1, 2019, provided that the date of execution of such  contract  is
    23  confirmed  by  independent  evidence,  such  as  the  recording  of  the
    24  contract, payment of a deposit  or  other  facts  and  circumstances  as
    25  determined by the commissioner of taxation and finance.
 
    26                                  PART PPP
 
    27    Section  1.  Subparagraph  (viii)  of paragraph a of subdivision 10 of
    28  section 54 of the state finance law, as amended by section 1 of  part  O
    29  of  chapter  56 of the laws of 2008, clause 2 as amended by section 1 of
    30  part I of chapter 57 of the laws of 2011, is amended and a new  subpara-
    31  graph (v) is added to paragraph b to read as follows:
    32    (viii) "Prior year aid" means[:
    33    (1)  for  the  state  fiscal year commencing April first, two thousand
    34  seven, the total amount of state aid a municipality or county  having  a
    35  population  of  less than one million but more than nine hundred twenty-
    36  five thousand according to the federal decennial census of two  thousand
    37  received  in  the state fiscal year commencing April first, two thousand
    38  six.
    39    (2) for the state fiscal year commencing  April  first,  two  thousand
    40  eight  and  in  each  state fiscal year thereafter, the base level grant
    41  received in the immediately preceding  state  fiscal  year  pursuant  to
    42  paragraph  b  of  this subdivision and chapter three hundred thirteen of
    43  the laws of two thousand ten, excluding any deficit reduction adjustment
    44  pursuant to paragraph e-1  of  this  subdivision,  plus  any  additional
    45  apportionments  received  in  such  year pursuant to paragraph d of this
    46  subdivision and any per capita adjustments received in such year  pursu-
    47  ant  to  paragraph  e  of  this  subdivision]  for the state fiscal year
    48  commencing April first, two thousand nineteen and in each  state  fiscal
    49  year  thereafter,  the  base  level  grant  received  in the immediately
    50  preceding state fiscal year pursuant to paragraph b of this subdivision.
    51    (v) Notwithstanding subparagraph (i) of this paragraph, within amounts
    52  appropriated in the state fiscal year commencing April first, two  thou-
    53  sand  nineteen,  and annually thereafter, there shall be apportioned and
    54  paid to each municipality which is a city  a  base  level  grant  in  an

        S. 1509--C                         157                        A. 2009--C
 
     1  amount  equal  to  the  prior  year aid received by such city, and there
     2  shall be apportioned and paid to each municipality which is  a  town  or
     3  village a base level grant in accordance with clause two of this subpar-
     4  agraph.
     5    (1) When used in this subparagraph, unless otherwise expressly stated:
     6    (A)  "two  thousand eighteen--two thousand nineteen AIM funding" shall
     7  mean the sum of the base level grant paid in the state fiscal year  that
     8  began April first, two thousand eighteen pursuant to this paragraph.
     9    (B)  "two  thousand seventeen total expenditures" shall mean all funds
    10  and total expenditures for a town or a village as reported to the  state
    11  comptroller for local fiscal years ended in two thousand seventeen.
    12    (C)  "AIM  Reliance"  shall  mean  two thousand eighteen--two thousand
    13  nineteen AIM funding calculated as a percentage of two  thousand  seven-
    14  teen  total  expenditures,  provided that, for a village which dissolved
    15  during the state fiscal year that began April first, two thousand  eigh-
    16  teen,  the  village's  two  thousand eighteen--two thousand nineteen AIM
    17  funding shall be added to the existing two thousand eighteen--two  thou-
    18  sand  nineteen  AIM funding of the town into which the village dissolved
    19  for purposes of this calculation.
    20    (2) A base level grant equal to a town or  village's  prior  year  aid
    21  only if such town or village's AIM reliance equals two percent or great-
    22  er  as  reported to and published by the state comptroller as of January
    23  tenth, two thousand nineteen.
    24    § 2. Paragraph i of subdivision 10 of section 54 of the state  finance
    25  law is amended by adding a new subparagraph (ix) to read as follows:
    26    (ix)  Notwithstanding subparagraph (i) of this paragraph, in the state
    27  fiscal year commencing April first,  two  thousand  nineteen,  the  base
    28  level  grant  adjustment  pursuant to subparagraph (v) of paragraph b of
    29  this subdivision shall be made on or before September twenty-fifth for a
    30  town or village.
    31    § 3. Subdivision (c) of section 1261 of the  tax  law  is  amended  by
    32  adding a new paragraph 5-a to read as follows:
    33    (5-a) However, after the comptroller has made the payments required by
    34  paragraphs  two,  three  and  five of this subdivision, for each munici-
    35  pality that received a base level grant in state fiscal year  two  thou-
    36  sand  eighteen-two  thousand  nineteen  but not in state fiscal year two
    37  thousand nineteen-two thousand twenty under the aid and  incentives  for
    38  municipalities program pursuant to subdivision ten of section fifty-four
    39  of  the  state finance law, the comptroller shall annually withhold from
    40  the remaining taxes, penalties and interest imposed  by  the  county  in
    41  which  a  majority  of  the  population  of such municipality resides an
    42  amount equal to the base level grant received by  such  municipality  in
    43  state  fiscal year two thousand eighteen-two thousand nineteen and shall
    44  annually distribute, by December fifteenth, two thousand nineteen and by
    45  such date annually thereafter, such  amount  directly  to  such  munici-
    46  pality,  unless  such  municipality has a fiscal year ending May thirty-
    47  first, then such annual distribution shall be made by May fifteenth, two
    48  thousand twenty and by such date annually thereafter.  No  county  shall
    49  have  any  right,  title  or  interest in or to the taxes, penalties and
    50  interest required to be withheld and distributed pursuant to this  para-
    51  graph.
    52    §  4.  This  act  shall  take  effect  immediately; provided, however,
    53  section three of this act shall take effect June 1, 2019.
 
    54                                  PART QQQ

        S. 1509--C                         158                        A. 2009--C
 
     1    Section 1. Section 1 of part KK of a  chapter  of  the  laws  of  2019
     2  directing the department of health to conduct a study relating to staff-
     3  ing  enhancement  and  patient  safety,  as proposed in legislative bill
     4  numbers S.1507-C and A.2007-C, is amended to read as follows:
     5    Section  1.  The Department of Health shall conduct a study to examine
     6  how staffing enhancements and other initiatives could be used to improve
     7  patient safety and the quality of healthcare service delivery in  hospi-
     8  tals  and  nursing homes subject to article 28 of the public health law.
     9  The Department study  shall  consider  minimum  staffing  levels,  other
    10  staffing  enhancement  strategies, and other patient quality improvement
    11  initiatives for registered nurses, licensed practical nurses, and certi-
    12  fied nurse aides to improve the quality of care and patient safety.
    13    The study will analyze the range of potential fiscal impacts of staff-
    14  ing levels, other staffing enhancement  strategies,  and  other  patient
    15  quality improvement initiatives.
    16    The  Department  study  will  commence  no later than May 1, 2019, and
    17  shall engage stakeholders, including the statewide hospital and  nursing
    18  home  associations,  direct  care health workers, labor representatives,
    19  and patient and community health advocates, and shall report  its  find-
    20  ings and recommendations to the Commissioner of the Department of Health
    21  and to the Temporary President of the Senate and Speaker of the Assembly
    22  no later than December 31, 2019.
    23    §    2.  This  act  shall take effect on the same date and in the same
    24  manner as part KK of a chapter of the laws of 2019 directing the depart-
    25  ment of health to conduct a study relating to staffing  enhancement  and
    26  patient  safety,  as  proposed  in legislative bill numbers S.1507-C and
    27  A.2007-C, takes effect.
 
    28                                  PART RRR
 
    29    Section 1. Section 10 of the highway law is amended by  adding  a  new
    30  subdivision 24-e to read as follows:
    31    24-e. The commissioner of transportation is hereby authorized to enter
    32  into  an agreement with any fiber optic utility for use and occupancy of
    33  the state right of way for the purposes of installing, modifying,  relo-
    34  cating,  repairing,  operating,  or  maintaining fiber optic facilities.
    35  Such agreement may include a fee for use and occupancy of the  right  of
    36  way,  provided,  however, such fee shall not be greater than fair market
    37  value. Any provider using or occupying a right of way in fulfillment  of
    38  a  state  grant  award through the New NY Broadband Program shall not be
    39  subject to a fee for such use or occupancy. Any fee for use or occupancy
    40  charged to a fiber optic utility shall not be passed through in whole or
    41  in part as a fee, charge, increased service cost, or by any other  means
    42  by  a  fiber  optic  utility to any person or entity that contracts with
    43  such fiber optic utility for service. Any compensation received  by  the
    44  state  pursuant  to such agreement shall be deposited by the comptroller
    45  into the special obligation reserve and payment account of the dedicated
    46  highway and bridge trust fund established pursuant  to  section  eighty-
    47  nine-b  of  the state finance law. Nothing herein shall impair, inhibit,
    48  or otherwise affect the ability of any municipality to regulate  zoning,
    49  land  use,  or  any  other power or authority granted under the law. For
    50  purposes of this subdivision, "municipality"  shall  include  a  county,
    51  city, village, or town.
    52    §  2.  The  transportation corporations law is amended by adding a new
    53  section 7 to read as follows:

        S. 1509--C                         159                        A. 2009--C
 
     1    § 7. Agreement for fiber optic utility  use  and  occupancy  of  state
     2  right of way. The commissioner of transportation is hereby authorized to
     3  enter  into  an agreement with any fiber optic utility for use and occu-
     4  pancy of the state right of way for the purposes of installing,  modify-
     5  ing, relocating, repairing, operating, or maintaining fiber optic facil-
     6  ities.  Such  agreement  may  include a fee for use and occupancy of the
     7  right of way, provided, however, such fee shall not be greater than fair
     8  market value. Any provider using or occupying a right of way in fulfill-
     9  ment of a state grant award through the New NY Broadband  Program  shall
    10  not  be  subject  to a fee for such use or occupancy. Any fee for use or
    11  occupancy charged to a fiber optic utility shall  not be passed  through
    12  in  whole or in part as a fee, charge, increased service cost, or by any
    13  other means by a fiber optic  utility  to  any  person  or  entity  that
    14  contracts  with  such  fiber optic utility for service. Any compensation
    15  received by the state pursuant to such agreement shall be  deposited  by
    16  the  comptroller into the special obligation reserve and payment account
    17  of the dedicated highway and bridge trust fund established  pursuant  to
    18  section  eighty-nine-b  of  the  state finance law. Nothing herein shall
    19  impair, inhibit, or otherwise affect the ability of any municipality  to
    20  regulate zoning, land use, or any other power or authority granted under
    21  the  law.  For  purposes of this section, "municipality" shall include a
    22  county, city, village, or town.
    23    § 3. This act shall take effect immediately and shall  expire  and  be
    24  deemed  repealed  five  years  after such date, provided that agreements
    25  executed prior to such repeal shall be permitted  to  continue  for  the
    26  term  of  the  agreement  executed  under  this act notwithstanding such
    27  repeal.
 
    28                                  PART SSS
 
    29    Section 1. Paragraph 5 of subdivision (a) of section  24  of  the  tax
    30  law,  as  amended  by  section  1 of part M of chapter 59 of the laws of
    31  2017, is amended to read as follows:
    32    (5) For the period two thousand fifteen through two thousand  [twenty-
    33  two]  twenty-four,  in  addition  to the amount of credit established in
    34  paragraph two of this subdivision, a taxpayer shall be allowed a  credit
    35  equal to the product (or pro rata share of the product, in the case of a
    36  member of a partnership) of ten percent and the amount of wages or sala-
    37  ries  paid to individuals directly employed (excluding those employed as
    38  writers, directors, music directors, producers and performers, including
    39  background actors with no scripted lines) by a qualified film production
    40  company or a qualified independent film production company for  services
    41  performed  by those individuals in one of the counties specified in this
    42  paragraph in connection with a qualified film with a minimum  budget  of
    43  five  hundred  thousand dollars. For purposes of this additional credit,
    44  the services must be performed in one or more of the following counties:
    45  Albany, Allegany,  Broome,  Cattaraugus,  Cayuga,  Chautauqua,  Chemung,
    46  Chenango,  Clinton, Columbia, Cortland, Delaware, Dutchess, Erie, Essex,
    47  Franklin, Fulton, Genesee, Greene, Hamilton, Herkimer, Jefferson, Lewis,
    48  Livingston, Madison,  Monroe,  Montgomery,  Niagara,  Oneida,  Onondaga,
    49  Ontario,  Orange, Orleans, Oswego, Otsego, Putnam, Rensselaer, Saratoga,
    50  Schenectady, Schoharie, Schuyler, Seneca, St. Lawrence, Steuben,  Sulli-
    51  van,  Tioga,  Tompkins,  Ulster,  Warren, Washington, Wayne, Wyoming, or
    52  Yates. The aggregate amount of  tax  credits  allowed  pursuant  to  the
    53  authority  of  this  paragraph  shall  be five million dollars each year
    54  during the period two thousand fifteen through two thousand [twenty-two]

        S. 1509--C                         160                        A. 2009--C
 
     1  twenty-four of the annual  allocation  made  available  to  the  program
     2  pursuant  to  paragraph  four  of  subdivision (e) of this section. Such
     3  aggregate amount of credits shall be allocated by the governor's  office
     4  for  motion  picture and television development among taxpayers in order
     5  of priority based upon the date of filing an application for  allocation
     6  of film production credit with such office. If the total amount of allo-
     7  cated  credits  applied for under this paragraph in any year exceeds the
     8  aggregate amount of tax credits allowed for such year under  this  para-
     9  graph,  such  excess  shall be treated as having been applied for on the
    10  first day of the next year. If the total amount of allocated tax credits
    11  applied for under this paragraph at the conclusion of any year  is  less
    12  than five million dollars, the remainder shall be treated as part of the
    13  annual  allocation  made  available to the program pursuant to paragraph
    14  four of subdivision (e) of this section. However, in no  event  may  the
    15  total  of  the  credits  allocated  under this paragraph and the credits
    16  allocated under paragraph five of subdivision (a) of section  thirty-one
    17  of this article exceed five million dollars in any year during the peri-
    18  od two thousand fifteen through two thousand [twenty-two] twenty-four.
    19    §  2.  Paragraph 4 of subdivision (e) of section 24 of the tax law, as
    20  amended by section 2 of part M of chapter 59 of the  laws  of  2017,  is
    21  amended to read as follows:
    22    (4) Additional pool 2 - The aggregate amount of tax credits allowed in
    23  subdivision (a) of this section shall be increased by an additional four
    24  hundred twenty million dollars in each year starting in two thousand ten
    25  through  two  thousand  [twenty-two] twenty-four provided however, seven
    26  million dollars of the annual allocation  shall  be  available  for  the
    27  empire  state film post production credit pursuant to section thirty-one
    28  of this article in two thousand thirteen and two thousand  fourteen  and
    29  twenty-five  million dollars of the annual allocation shall be available
    30  for the empire state film post production  credit  pursuant  to  section
    31  thirty-one of this article in each year starting in two thousand fifteen
    32  through  two  thousand  [twenty-two] twenty-four.   This amount shall be
    33  allocated by the governor's office for  motion  picture  and  television
    34  development  among  taxpayers in accordance with subdivision (a) of this
    35  section. If the commissioner of economic development determines that the
    36  aggregate amount of tax credits available from additional pool 2 for the
    37  empire state film production tax credit have been previously  allocated,
    38  and  determines  that  the pending applications from eligible applicants
    39  for the empire state film post production tax credit pursuant to section
    40  thirty-one of this article is insufficient to  utilize  the  balance  of
    41  unallocated  empire  state  film  post  production tax credits from such
    42  pool, the remainder, after such  pending  applications  are  considered,
    43  shall  be  made  available  for  allocation in the empire state film tax
    44  credit pursuant to this  section,  subdivision  twenty  of  section  two
    45  hundred  ten-B  and  subsection  (gg) of section six hundred six of this
    46  chapter. Also, if the commissioner of  economic  development  determines
    47  that  the aggregate amount of tax credits available from additional pool
    48  2 for the empire state film post production tax credit have been  previ-
    49  ously  allocated,  and  determines  that  the  pending applications from
    50  eligible applicants for the empire  state  film  production  tax  credit
    51  pursuant to this section is insufficient to utilize the balance of unal-
    52  located  film production tax credits from such pool, then all or part of
    53  the remainder, after such pending applications are considered, shall  be
    54  made  available for allocation for the empire state film post production
    55  credit pursuant to this section, subdivision thirty-two of  section  two
    56  hundred  ten-B  and  subsection  (qq) of section six hundred six of this

        S. 1509--C                         161                        A. 2009--C
 
     1  chapter. The governor's office for motion picture and television  devel-
     2  opment  must  notify  taxpayers of their allocation year and include the
     3  allocation year on the certificate of tax credit. Taxpayers eligible  to
     4  claim  a credit must report the allocation year directly on their empire
     5  state film production credit tax form for each year a credit is  claimed
     6  and include a copy of the certificate with their tax return. In the case
     7  of  a  qualified  film  that  receives  funds from additional pool 2, no
     8  empire state film production credit shall be claimed before the later of
     9  the taxable year the production of the qualified film  is  complete,  or
    10  the taxable year immediately following the allocation year for which the
    11  film  has  been  allocated  credit  by  the governor's office for motion
    12  picture and television development.
    13    § 3. Paragraph 6 of subdivision (a) of section 31 of the tax  law,  as
    14  amended  by  section  3  of part M of chapter 59 of the laws of 2017, is
    15  amended to read as follows:
    16    (6) For the period two thousand fifteen through two thousand  [twenty-
    17  two]  twenty-four,  in  addition  to the amount of credit established in
    18  paragraph two of this subdivision [(a)  of  this  section],  a  taxpayer
    19  shall be allowed a credit equal to the product (or pro rata share of the
    20  product,  in  the  case of a member of a partnership) of ten percent and
    21  the amount of wages or salaries paid to  individuals  directly  employed
    22  (excluding  those  employed  as  writers,  directors,  music  directors,
    23  producers and performers, including background actors with  no  scripted
    24  lines)  for  services performed by those individuals in one of the coun-
    25  ties specified in this paragraph in connection with the post  production
    26  work  on a qualified film with a minimum budget of five hundred thousand
    27  dollars at a qualified post production facility in one of  the  counties
    28  listed  in  this  paragraph. For purposes of this additional credit, the
    29  services must be performed in one or more  of  the  following  counties:
    30  Albany,  Allegany,  Broome,  Cattaraugus,  Cayuga,  Chautauqua, Chemung,
    31  Chenango, Clinton, Cortland, Delaware, Erie,  Essex,  Franklin,  Fulton,
    32  Genesee,  Hamilton,  Herkimer,  Jefferson,  Lewis,  Livingston, Madison,
    33  Monroe, Montgomery, Niagara, Oneida, Onondaga, Ontario, Orleans, Oswego,
    34  Otsego, Schenectady, Schoharie, Schuyler, Seneca, St. Lawrence, Steuben,
    35  Tioga, Tompkins, Wayne, Wyoming, or Yates. The aggregate amount  of  tax
    36  credits  allowed  pursuant  to  the authority of this paragraph shall be
    37  five million dollars each year during the period  two  thousand  fifteen
    38  through  two  thousand [twenty-two] twenty-four of the annual allocation
    39  made available to the empire state film post production credit  pursuant
    40  to  paragraph  four  of  subdivision  (e) of section twenty-four of this
    41  article. Such aggregate amount of credits  shall  be  allocated  by  the
    42  governor's  office  for  motion picture and television development among
    43  taxpayers in order of priority based upon the date of filing an applica-
    44  tion for allocation of post production credit with such office.  If  the
    45  total  amount  of  allocated credits applied for under this paragraph in
    46  any year exceeds the aggregate amount of tax credits  allowed  for  such
    47  year  under  this paragraph, such excess shall be treated as having been
    48  applied for on the first day of the next year. If the  total  amount  of
    49  allocated tax credits applied for under this paragraph at the conclusion
    50  of  any  year  is less than five million dollars, the remainder shall be
    51  treated as part of the annual allocation for two thousand seventeen made
    52  available to the empire state film post production  credit  pursuant  to
    53  paragraph  four  of subdivision (e) of section twenty-four of this arti-
    54  cle. However, in no event may the total of the credits  allocated  under
    55  this  paragraph and the credits allocated under paragraph five of subdi-
    56  vision (a) of section twenty-four of this article  exceed  five  million

        S. 1509--C                         162                        A. 2009--C
 
     1  dollars  in  any year during the period two thousand fifteen through two
     2  thousand [twenty-two] twenty-four.
     3    § 4. This act shall take effect immediately.
 
     4                                  PART TTT
 
     5    Section  1. The state comptroller is hereby authorized and directed to
     6  loan money in accordance with the provisions set forth in subdivision  5
     7  of  section  4  of  the  state finance law to the following funds and/or
     8  accounts:
     9    1. DOL-Child performer protection account (20401).
    10    2. Proprietary vocational school supervision account (20452).
    11    3. Local government records management account (20501).
    12    4. Child health plus program account (20810).
    13    5. EPIC premium account (20818).
    14    6. Education - New (20901).
    15    7. VLT - Sound basic education fund (20904).
    16    8.  Sewage  treatment  program  management  and  administration   fund
    17  (21000).
    18    9. Hazardous bulk storage account (21061).
    19    10. Federal grants indirect cost recovery account (21065).
    20    11. Low level radioactive waste account (21066).
    21    12. Recreation account (21067).
    22    13. Public safety recovery account (21077).
    23    14. Environmental regulatory account (21081).
    24    15. Natural resource account (21082).
    25    16. Mined land reclamation program account (21084).
    26    17. Great lakes restoration initiative account (21087).
    27    18. Environmental protection and oil spill compensation fund (21200).
    28    19. Public transportation systems account (21401).
    29    20. Metropolitan mass transportation (21402).
    30    21. Operating permit program account (21451).
    31    22. Mobile source account (21452).
    32    23.   Statewide  planning  and  research  cooperative  system  account
    33  (21902).
    34    24. New York state thruway authority account (21905).
    35    25. Mental hygiene program fund account (21907).
    36    26. Mental hygiene patient income account (21909).
    37    27. Financial control board account (21911).
    38    28. Regulation of racing account (21912).
    39    29. New York Metropolitan Transportation Council account (21913).
    40    30. State university dormitory income reimbursable account (21937).
    41    31. Criminal justice improvement account (21945).
    42    32. Environmental laboratory reference fee account (21959).
    43    33. Training, management and evaluation account (21961).
    44    34. Clinical laboratory reference system assessment account (21962).
    45    35. Indirect cost recovery account (21978).
    46    36. High school equivalency program account (21979).
    47    37. Multi-agency training account (21989).
    48    38.  Interstate  reciprocity  for  post-secondary  distance  education
    49  account (23800).
    50    39. Bell jar collection account (22003).
    51    40. Industry and utility service account (22004).
    52    41. Real property disposition account (22006).
    53    42. Parking account (22007).
    54    43. Courts special grants (22008).

        S. 1509--C                         163                        A. 2009--C
 
     1    44. Asbestos safety training program account (22009).
     2    45. Camp Smith billeting account (22017).
     3    46. Batavia school for the blind account (22032).
     4    47. Investment services account (22034).
     5    48. Surplus property account (22036).
     6    49. Financial oversight account (22039).
     7    50. Regulation of Indian gaming account (22046).
     8    51. Rome school for the deaf account (22053).
     9    52. Seized assets account (22054).
    10    53. Administrative adjudication account (22055).
    11    54. Federal salary sharing account (22056).
    12    55. New York City assessment account (22062).
    13    56. Cultural education account (22063).
    14    57. Local services account (22078).
    15    58. DHCR mortgage servicing account (22085).
    16    59. Housing indirect cost recovery account (22090).
    17    60. DHCR-HCA application fee account (22100).
    18    61. Low income housing monitoring account (22130).
    19    62. Corporation administration account (22135).
    20    63. Montrose veteran's home account (22144).
    21    64. Deferred compensation administration account (22151).
    22    65. Rent revenue other New York City account (22156).
    23    66. Rent revenue account (22158).
    24    67. Tax revenue arrearage account (22168).
    25    68. State university general income offset account (22654).
    26    69. Lake George park trust fund account (22751).
    27    70. State police motor vehicle law enforcement account (22802).
    28    71. Highway safety program account (23001).
    29    72. DOH drinking water program account (23102).
    30    73. NYCCC operating offset account (23151).
    31    74. Commercial gaming revenue account (23701).
    32    75. Commercial gaming regulation account (23702).
    33    76. Highway use tax administration account (23801).
    34    77. Fantasy sports administration account (24951).
    35    78. Highway and bridge capital account (30051).
    36    79. Aviation purpose account (30053).
    37    80. State university residence hall rehabilitation fund (30100).
    38    81. State parks infrastructure account (30351).
    39    82. Clean water/clean air implementation fund (30500).
    40    83. Hazardous waste remedial cleanup account (31506).
    41    84. Youth facilities improvement account (31701).
    42    85. Housing assistance fund (31800).
    43    86. Housing program fund (31850).
    44    87. Highway facility purpose account (31951).
    45    88. Information technology capital financing account (32215).
    46    89. New York racing account (32213).
    47    90. Capital miscellaneous gifts account (32214).
    48    91.  New  York  environmental protection and spill remediation account
    49  (32219).
    50    92. Mental hygiene facilities capital improvement fund (32300).
    51    93. Correctional facilities capital improvement fund (32350).
    52    94. New York State Storm Recovery Capital Fund (33000).
    53    95. OGS convention center account (50318).
    54    96. Empire Plaza Gift Shop (50327).
    55    97. Centralized services fund (55000).
    56    98. Archives records management account (55052).

        S. 1509--C                         164                        A. 2009--C
 
     1    99. Federal single audit account (55053).
     2    100. Civil service EHS occupational health program account (55056).
     3    101. Banking services account (55057).
     4    102. Cultural resources survey account (55058).
     5    103. Neighborhood work project account (55059).
     6    104. Automation & printing chargeback account (55060).
     7    105. OFT NYT account (55061).
     8    106. Data center account (55062).
     9    107. Intrusion detection account (55066).
    10    108. Domestic violence grant account (55067).
    11    109. Centralized technology services account (55069).
    12    110. Labor contact center account (55071).
    13    111. Human services contact center account (55072).
    14    112. Tax contact center account (55073).
    15    113. Executive direction internal audit account (55251).
    16    114. CIO Information technology centralized services account (55252).
    17    115. Health insurance internal service account (55300).
    18    116.  Civil  service employee benefits division administrative account
    19  (55301).
    20    117. Correctional industries revolving fund (55350).
    21    118. Employees health insurance account (60201).
    22    119. Medicaid management information system escrow fund (60900).
    23    120. Department of law civil recoveries account (55074).
    24    121. Utility environmental regulatory account (21064).
    25    122. New York state secure choice administrative account (23806).
    26    123. New York state medical indemnity fund account (_____).
    27    124. New York state cannabis revenue fund (_____).
    28    § 1-a. The state comptroller is hereby authorized and directed to loan
    29  money in accordance with the provisions set forth in  subdivision  5  of
    30  section  4  of the state finance law to any account within the following
    31  federal funds, provided the comptroller has made  a  determination  that
    32  sufficient  federal grant award authority is available to reimburse such
    33  loans:
    34    1. Federal USDA-food and nutrition services fund (25000).
    35    2. Federal health and human services fund (25100).
    36    3. Federal education fund (25200).
    37    4. Federal block grant fund (25250).
    38    5. Federal miscellaneous operating grants fund (25300).
    39    6. Federal unemployment insurance administration fund (25900).
    40    7. Federal unemployment insurance occupational training fund (25950).
    41    8. Federal emergency employment act fund (26000).
    42    9. Federal capital projects fund (31350).
    43    § 1-b. The state comptroller is hereby authorized and directed to loan
    44  money in accordance with the provisions set forth in  subdivision  5  of
    45  section 4 of the state finance law to any fund within the special reven-
    46  ue,  capital projects, proprietary or fiduciary funds for the purpose of
    47  payment of any fringe benefit or  indirect  cost  liabilities  or  obli-
    48  gations incurred.
    49    §  2.  Notwithstanding any law to the contrary, and in accordance with
    50  section 4 of the state finance law, the comptroller is hereby authorized
    51  and directed to transfer, upon request of the director of the budget, on
    52  or before March 31, 2020, up to the unencumbered balance or the  follow-
    53  ing amounts:
    54    Economic Development and Public Authorities:
    55    1.  $175,000  from the miscellaneous special revenue fund, underground
    56  facilities safety training account (22172), to the general fund.

        S. 1509--C                         165                        A. 2009--C
 
     1    2. An amount up to the unencumbered  balance  from  the  miscellaneous
     2  special  revenue  fund, business and licensing services account (21977),
     3  to the general fund.
     4    3.  $14,810,000  from  the  miscellaneous  special  revenue fund, code
     5  enforcement account (21904), to the general fund.
     6    4. $3,000,000 from the  general  fund  to  the  miscellaneous  special
     7  revenue fund, tax revenue arrearage account (22168).
     8    Education:
     9    1.  $2,709,000,000  from  the  general fund to the state lottery fund,
    10  education account (20901), as reimbursement for disbursements made  from
    11  such  fund for supplemental aid to education pursuant to section 92-c of
    12  the state finance law that are in excess of  the  amounts  deposited  in
    13  such fund for such purposes pursuant to section 1612 of the tax law.
    14    2.  $975,200,000  from the general fund to the state lottery fund, VLT
    15  education account (20904), as reimbursement for disbursements made  from
    16  such  fund for supplemental aid to education pursuant to section 92-c of
    17  the state finance law that are in excess of  the  amounts  deposited  in
    18  such fund for such purposes pursuant to section 1612 of the tax law.
    19    3. $161,600,000 from the general fund to the New York state commercial
    20  gaming fund, commercial gaming revenue account (23701), as reimbursement
    21  for  disbursements made from such fund for supplemental aid to education
    22  pursuant to section 97-nnnn of the state finance law that are in  excess
    23  of  the  amounts deposited in such fund for purposes pursuant to section
    24  1352 of the racing, pari-mutuel wagering and breeding law.
    25    4. $18,000,000 from  the  interactive  fantasy  sports  fund,  fantasy
    26  sports  education  account (24950), to the state lottery fund, education
    27  account (20901), as reimbursement for disbursements made from such  fund
    28  for  supplemental aid to education pursuant to section 92-c of the state
    29  finance law.
    30    5. $36,211,000 from the charitable gifts trust  fund,  elementary  and
    31  secondary education account (24901), to the general fund, for payment of
    32  general  support  for  public  schools pursuant to section 3609-a of the
    33  education law.
    34    6. Moneys from the state lottery fund (20900) up to an amount deposit-
    35  ed in such fund pursuant to section 1612 of the tax law in excess of the
    36  current year appropriation for supplemental aid to education pursuant to
    37  section 92-c of the state finance law.
    38    7. $300,000 from the New York state local government  records  manage-
    39  ment  improvement  fund,  local  government  records  management account
    40  (20501), to the New York state archives partnership trust fund, archives
    41  partnership trust maintenance account (20351).
    42    8. $900,000 from the general fund to the miscellaneous special revenue
    43  fund, Batavia school for the blind account (22032).
    44    9. $900,000 from the general fund to the miscellaneous special revenue
    45  fund, Rome school for the deaf account (22053).
    46    10. $343,400,000 from  the  state  university  dormitory  income  fund
    47  (40350)  to  the  miscellaneous  special  revenue fund, state university
    48  dormitory income reimbursable account (21937).
    49    11. $8,318,000 from the general fund to the  state  university  income
    50  fund,  state  university  income offset account (22654), for the state's
    51  share of repayment of the STIP loan.
    52    12. $44,000,000 from the state university income fund, state universi-
    53  ty hospitals income reimbursable account (22656) to the general fund for
    54  hospital debt service for the period April 1,  2019  through  March  31,
    55  2020.

        S. 1509--C                         166                        A. 2009--C
 
     1    13.  $7,200,000 from the miscellaneous special revenue fund, office of
     2  the professions account (22051), to the miscellaneous  capital  projects
     3  fund, office of the professions electronic licensing account (32200).
     4    14.  $24,000,000  from any of the state education department's special
     5  revenue and internal service funds to the miscellaneous special  revenue
     6  fund, indirect cost recovery account (21978) or to the federal miscella-
     7  neous operating grants fund, federal indirect cost recovery account.
     8    15.  $6,600,000  from  any of the state education department's special
     9  revenue or internal service funds to the capital projects fund (30000).
    10    Environmental Affairs:
    11    1. $16,000,000 from any of the department of  environmental  conserva-
    12  tion's  special  revenue federal funds to the environmental conservation
    13  special revenue fund, federal indirect recovery account (21065).
    14    2. $5,000,000 from any of the department  of  environmental  conserva-
    15  tion's special revenue federal funds to the conservation fund (21150) or
    16  Marine  Resources  Account  (21151)  as  necessary to avoid diversion of
    17  conservation funds.
    18    3. $3,000,000 from any of the office of parks, recreation and historic
    19  preservation capital projects federal funds and special revenue  federal
    20  funds  to the miscellaneous special revenue fund, federal grant indirect
    21  cost recovery account (22188).
    22    4. $1,000,000 from any of the office of parks, recreation and historic
    23  preservation special revenue federal funds to the miscellaneous  capital
    24  projects fund, I love NY water account (32212).
    25    5.  $28,000,000  from the general fund to the environmental protection
    26  fund, environmental protection fund transfer account (30451).
    27    6. $1,800,000 from the general fund to the  hazardous  waste  remedial
    28  fund, hazardous waste oversight and assistance account (31505).
    29    7.  An  amount  up  to or equal to the cash balance within the special
    30  revenue-other waste management & cleanup account (21053) to the  capital
    31  projects  fund  (30000) for services and capital expenses related to the
    32  management and cleanup program as put forth in section  27-1915  of  the
    33  environmental conservation law.
    34    8.  $1,800,000  from  the  miscellaneous  special revenue fund, public
    35  service account (22011) to the miscellaneous special revenue fund, util-
    36  ity environmental regulatory account (21064).
    37    9. $500,000 from the general fund to the enterprise fund,  state  fair
    38  account (50051).
    39    10.  $2,200,000  from  the  miscellaneous special revenue fund, public
    40  service account (22011) to the general fund.
    41    Family Assistance:
    42    1. $7,000,000 from any of the office of children and family  services,
    43  office  of  temporary and disability assistance, or department of health
    44  special revenue federal funds and the general fund, in  accordance  with
    45  agreements  with social services districts, to the miscellaneous special
    46  revenue fund, office of human resources development state match  account
    47  (21967).
    48    2.  $4,000,000  from any of the office of children and family services
    49  or office of temporary and disability assistance special revenue federal
    50  funds to the miscellaneous special revenue fund, family preservation and
    51  support services and family violence services account (22082).
    52    3. $18,670,000 from any of the office of children and family services,
    53  office of temporary and disability assistance, or department  of  health
    54  special  revenue  federal  funds  and  any  other miscellaneous revenues
    55  generated from the operation of office of children and  family  services
    56  programs to the general fund.

        S. 1509--C                         167                        A. 2009--C
 
     1    4.  $125,000,000  from  any  of the office of temporary and disability
     2  assistance or department of health special revenue funds to the  general
     3  fund.
     4    5.  $2,500,000  from  any  of  the  office of temporary and disability
     5  assistance special revenue funds to the  miscellaneous  special  revenue
     6  fund,  office  of  temporary  and  disability assistance program account
     7  (21980).
     8    6. $24,000,000 from any of the office of children and family services,
     9  office of temporary and disability assistance, department of labor,  and
    10  department  of  health  special  revenue  federal funds to the office of
    11  children and family services miscellaneous special revenue fund,  multi-
    12  agency training contract account (21989).
    13    7.  $205,000,000  from  the  miscellaneous special revenue fund, youth
    14  facility per diem account (22186), to the general fund.
    15    8. $621,850 from the general fund to the combined gifts,  grants,  and
    16  bequests fund, WB Hoyt Memorial account (20128).
    17    9.  $5,000,000  from  the  miscellaneous  special  revenue fund, state
    18  central registry (22028), to the general fund.
    19    General Government:
    20    1. $1,566,000 from the miscellaneous special revenue fund, examination
    21  and miscellaneous revenue account (22065) to the general fund.
    22    2. $8,083,000 from the general fund to the health insurance  revolving
    23  fund (55300).
    24    3.  $292,400,000  from  the  health  insurance  reserve  receipts fund
    25  (60550) to the general fund.
    26    4. $150,000 from the general fund to the not-for-profit revolving loan
    27  fund (20650).
    28    5. $150,000 from the not-for-profit revolving loan fund (20650) to the
    29  general fund.
    30    6. $3,000,000 from the miscellaneous  special  revenue  fund,  surplus
    31  property account (22036), to the general fund.
    32    7.  $19,000,000  from  the miscellaneous special revenue fund, revenue
    33  arrearage account (22024), to the general fund.
    34    8. $1,826,000 from the miscellaneous  special  revenue  fund,  revenue
    35  arrearage  account  (22024),  to the miscellaneous special revenue fund,
    36  authority budget office account (22138).
    37    9. $1,000,000 from the miscellaneous  special  revenue  fund,  parking
    38  services  account (22007), to the general fund, for the purpose of reim-
    39  bursing the costs of debt service related to state parking facilities.
    40    10. $9,632,000 from the general fund to the centralized services fund,
    41  COPS account (55013).
    42    11. $13,854,000 from the general fund to the agencies internal service
    43  fund, central technology services account (55069), for  the  purpose  of
    44  enterprise technology projects.
    45    12. $10,000,000 from the general fund to the agencies internal service
    46  fund, state data center account (55062).
    47    13.  $20,000,000 from the miscellaneous special revenue fund, workers'
    48  compensation account (21995),  to  the  miscellaneous  capital  projects
    49  fund,  workers'  compensation  board  IT  business  process design fund,
    50  (32218).
    51    14. $12,000,000 from the miscellaneous special revenue  fund,  parking
    52  services  account (22007), to the centralized services, building support
    53  services account (55018).
    54    15. $30,000,000 from the general fund to the  internal  service  fund,
    55  business services center account (55022).

        S. 1509--C                         168                        A. 2009--C
 
     1    16.  $8,000,000  from  the  general fund to the internal service fund,
     2  building support services account (55018).
     3    17.  $1,500,000  from  the  combined  expendable trust, special events
     4  account (20120), to the general fund.
     5    Health:
     6    1. A transfer from the general fund to the combined gifts, grants  and
     7  bequests  fund, breast cancer research and education account (20155), up
     8  to an amount equal to the  monies  collected  and  deposited  into  that
     9  account in the previous fiscal year.
    10    2.  A transfer from the general fund to the combined gifts, grants and
    11  bequests  fund,  prostate  cancer  research,  detection,  and  education
    12  account  (20183),  up  to  an  amount  equal to the moneys collected and
    13  deposited into that account in the previous fiscal year.
    14    3. A transfer from the general fund to the combined gifts, grants  and
    15  bequests  fund,  Alzheimer's  disease  research  and  assistance account
    16  (20143), up to an amount equal to the  moneys  collected  and  deposited
    17  into that account in the previous fiscal year.
    18    4.  $33,134,000  from the HCRA resources fund (20800) to the miscella-
    19  neous special revenue fund, empire state stem cell  trust  fund  account
    20  (22161).
    21    5. $6,000,000 from the miscellaneous special revenue fund, certificate
    22  of  need  account  (21920),  to the miscellaneous capital projects fund,
    23  healthcare IT capital subfund (32216).
    24    6. $2,000,000 from  the  miscellaneous  special  revenue  fund,  vital
    25  health  records  account  (22103), to the miscellaneous capital projects
    26  fund, healthcare IT capital subfund (32216).
    27    7. $2,000,000 from the miscellaneous  special  revenue  fund,  profes-
    28  sional  medical  conduct  account  (22088), to the miscellaneous capital
    29  projects fund, healthcare IT capital subfund (32216).
    30    8. $91,304,000 from the HCRA resources fund  (20800)  to  the  capital
    31  projects fund (30000).
    32    9.  $6,550,000  from  the  general fund to the medical marihuana trust
    33  fund, health operation and oversight account (23755).
    34    10. $1,086,000 from the miscellaneous special  revenue  fund,  certif-
    35  icate of need account (21920), to the general fund.
    36    11.  $59,000,000 from the charitable gifts trust fund, health charita-
    37  ble account (24900), to the general fund, for payment of general support
    38  for primary, preventive, and inpatient health care,  dental  and  vision
    39  care,  hunger  prevention and nutritional assistance, and other services
    40  for New York state residents with the overall goal of ensuring that  New
    41  York  state  residents  have  access  to  quality  health care and other
    42  related services.
    43    Labor:
    44    1. $500,000 from the miscellaneous special revenue fund, DOL  fee  and
    45  penalty account (21923), to the child performer's protection fund, child
    46  performer protection account (20401).
    47    2.  $11,700,000  from  the unemployment insurance interest and penalty
    48  fund,  unemployment  insurance  special  interest  and  penalty  account
    49  (23601), to the general fund.
    50    3.  $5,000,000  from  the miscellaneous special revenue fund, workers'
    51  compensation account (21995), to  the  training  and  education  program
    52  occupation  safety  and health fund, OSHA-training and education account
    53  (21251) and occupational health inspection account (21252).
    54    Mental Hygiene:
    55    1. $10,000,000 from the general fund,  to  the  miscellaneous  special
    56  revenue fund, federal salary sharing account (22056).

        S. 1509--C                         169                        A. 2009--C
 
     1    2.  $3,800,000 from the general fund, to the agencies internal service
     2  fund, civil service EHS occupational health program account (55056).
     3    Public Protection:
     4    1.  $1,350,000  from the miscellaneous special revenue fund, emergency
     5  management account (21944), to the general fund.
     6    2. $2,087,000 from the  general  fund  to  the  miscellaneous  special
     7  revenue fund, recruitment incentive account (22171).
     8    3.  $20,773,000  from  the general fund to the correctional industries
     9  revolving  fund,  correctional  industries  internal   service   account
    10  (55350).
    11    4. $60,000,000 from any of the division of homeland security and emer-
    12  gency services special revenue federal funds to the general fund.
    13    5.  $21,500,000  from the miscellaneous special revenue fund, criminal
    14  justice improvement account (21945), to the general fund.
    15    6. $115,420,000 from the state police motor  vehicle  law  enforcement
    16  and  motor  vehicle  theft  and  insurance  fraud prevention fund, state
    17  police motor vehicle enforcement account (22802), to  the  general  fund
    18  for state operation expenses of the division of state police.
    19    7.  $119,500,000  from the general fund to the correctional facilities
    20  capital improvement fund (32350).
    21    8. $5,000,000 from the general  fund  to  the  dedicated  highway  and
    22  bridge trust fund (30050) for the purpose of work zone safety activities
    23  provided by the division of state police for the department of transpor-
    24  tation.
    25    9.  $10,000,000 from the miscellaneous special revenue fund, statewide
    26  public safety communications account (22123), to  the  capital  projects
    27  fund (30000).
    28    10.  $17,080,000  from  the  miscellaneous special revenue fund, legal
    29  services assistance account (22096), to the general fund.
    30    11. $1,000,000 from the general fund to the agencies internal  service
    31  fund, neighborhood work project account (55059).
    32    12.  $7,980,000  from  the miscellaneous special revenue fund, finger-
    33  print identification & technology account (21950), to the general fund.
    34    13. $1,400,000 from the state police motor vehicle law enforcement and
    35  motor vehicle theft and insurance fraud prevention fund,  motor  vehicle
    36  theft and insurance fraud account (22801), to the general fund.
    37    14.  $150,000  from  the medical marihuana trust fund, law enforcement
    38  account (23753), to the general fund.
    39    15. $25,000,000 from the miscellaneous special revenue fund, statewide
    40  public safety communications account (22123), to the general fund.
    41    16. A transfer of the  unencumbered  balance  from  the  miscellaneous
    42  special revenue fund, airport security account (22199), to the miscella-
    43  neous special revenue fund, securing the cities account.
    44    Transportation:
    45    1. $17,672,000 from the federal miscellaneous operating grants fund to
    46  the  miscellaneous special revenue fund, New York Metropolitan Transpor-
    47  tation Council account (21913).
    48    2. $20,147,000 from the federal capital projects fund to the miscella-
    49  neous special revenue fund, New York Metropolitan Transportation Council
    50  account (21913).
    51    3. $15,181,992 from the general fund to the mass transportation  oper-
    52  ating  assistance  fund, public transportation systems operating assist-
    53  ance account (21401), of which $12,000,000 constitutes the base need for
    54  operations.
    55    4. $727,500,000 from the general fund to  the  dedicated  highway  and
    56  bridge trust fund (30050).

        S. 1509--C                         170                        A. 2009--C
 
     1    5.  $244,250,000 from the general fund to the MTA financial assistance
     2  fund, mobility tax trust account (23651).
     3    6. $5,000,000 from the miscellaneous special revenue fund, transporta-
     4  tion  regulation  account  (22067)  to  the dedicated highway and bridge
     5  trust fund (30050), for disbursements made  from  such  fund  for  motor
     6  carrier  safety that are in excess of the amounts deposited in the dedi-
     7  cated highway and bridge trust fund (30050) for such purpose pursuant to
     8  section 94 of the transportation law.
     9    7. $3,000,000 from the miscellaneous  special  revenue  fund,  traffic
    10  adjudication account (22055), to the general fund.
    11    8. $17,421,000 from the mass transportation operating assistance fund,
    12  metropolitan  mass  transportation operating assistance account (21402),
    13  to the capital projects fund (30000).
    14    9. $5,000,000 from the miscellaneous special revenue fund, transporta-
    15  tion regulation account (22067) to the general fund,  for  disbursements
    16  made  from  such fund for motor carrier safety that are in excess of the
    17  amounts deposited in the general  fund  for  such  purpose  pursuant  to
    18  section 94 of the transportation law.
    19    Miscellaneous:
    20    1. $250,000,000 from the general fund to any funds or accounts for the
    21  purpose of reimbursing certain outstanding accounts receivable balances.
    22    2.  $500,000,000  from  the general fund to the debt reduction reserve
    23  fund (40000).
    24    3. $450,000,000 from the New York state storm  recovery  capital  fund
    25  (33000) to the revenue bond tax fund (40152).
    26    4.  $18,550,000  from  the general fund, community projects account GG
    27  (10256), to the general fund, state purposes account (10050).
    28    5. $100,000,000 from any special revenue federal fund to  the  general
    29  fund, state purposes account (10050).
    30    §  3.  Notwithstanding any law to the contrary, and in accordance with
    31  section 4 of the state finance law, the comptroller is hereby authorized
    32  and directed to transfer, on or before March 31, 2020:
    33    1. Upon request of the commissioner of environmental conservation,  up
    34  to  $12,659,400 from revenues credited to any of the department of envi-
    35  ronmental conservation special revenue funds, including $4,000,000  from
    36  the  environmental  protection  and oil spill compensation fund (21200),
    37  and $1,831,600 from the conservation fund (21150), to the  environmental
    38  conservation special revenue fund, indirect charges account (21060).
    39    2.  Upon request of the commissioner of agriculture and markets, up to
    40  $3,000,000 from any special revenue fund or enterprise fund  within  the
    41  department of agriculture and markets to the general fund, to pay appro-
    42  priate administrative expenses.
    43    3.  Upon request of the commissioner of agriculture and markets, up to
    44  $2,000,000 from the state exposition special fund, state  fair  receipts
    45  account  (50051)  to the miscellaneous capital projects fund, state fair
    46  capital improvement account (32208).
    47    4. Upon request of the commissioner of the  division  of  housing  and
    48  community  renewal, up to $6,221,000 from revenues credited to any divi-
    49  sion of housing and community renewal federal or  miscellaneous  special
    50  revenue fund to the miscellaneous special revenue fund, housing indirect
    51  cost recovery account (22090).
    52    5.  Upon  request  of  the commissioner of the division of housing and
    53  community renewal, up to $5,500,000 may be transferred from any  miscel-
    54  laneous  special  revenue  fund  account,  to  any miscellaneous special
    55  revenue fund.

        S. 1509--C                         171                        A. 2009--C
 
     1    6. Upon request of the commissioner of health up  to  $8,500,000  from
     2  revenues  credited  to any of the department of health's special revenue
     3  funds, to the miscellaneous special revenue fund, administration account
     4  (21982).
     5    § 4. On or before March 31, 2020, the comptroller is hereby authorized
     6  and  directed  to  deposit  earnings  that would otherwise accrue to the
     7  general fund that are attributable to the operation of section  98-a  of
     8  the  state  finance  law, to the agencies internal service fund, banking
     9  services account (55057), for the purpose  of  meeting  direct  payments
    10  from such account.
    11    §  5.  Notwithstanding  any law to the contrary, upon the direction of
    12  the director of the budget and upon requisition by the state  university
    13  of  New  York,  the  dormitory  authority  of  the  state of New York is
    14  directed to transfer, up to $22,000,000 in revenues generated  from  the
    15  sale of notes or bonds, the state university income fund general revenue
    16  account  (22653)  for  reimbursement  of  bondable equipment for further
    17  transfer to the state's general fund.
    18    § 6. Notwithstanding any law to the contrary, and in  accordance  with
    19  section 4 of the state finance law, the comptroller is hereby authorized
    20  and directed to transfer, upon request of the director of the budget and
    21  upon  consultation  with  the  state university chancellor or his or her
    22  designee, on or before March 31, 2020, up to $16,000,000 from the  state
    23  university  income  fund  general  revenue  account (22653) to the state
    24  general fund for debt service costs related to campus supported  capital
    25  project  costs  for  the  NY-SUNY  2020  challenge  grant program at the
    26  University at Buffalo.
    27    § 7. Notwithstanding any law to the contrary, and in  accordance  with
    28  section 4 of the state finance law, the comptroller is hereby authorized
    29  and directed to transfer, upon request of the director of the budget and
    30  upon  consultation  with  the  state university chancellor or his or her
    31  designee, on or before March 31, 2020, up to $6,500,000 from  the  state
    32  university  income  fund  general  revenue  account (22653) to the state
    33  general fund for debt service costs related to campus supported  capital
    34  project  costs  for  the  NY-SUNY  2020  challenge  grant program at the
    35  University at Albany.
    36    § 8. Notwithstanding any law to the  contrary,  the  state  university
    37  chancellor or his or her designee is authorized and directed to transfer
    38  estimated  tuition revenue balances from the state university collection
    39  fund (61000) to the  state  university  income  fund,  state  university
    40  general revenue offset account (22655) on or before March 31, 2020.
    41    §  9.  Notwithstanding any law to the contrary, and in accordance with
    42  section 4 of the state finance law, the comptroller is hereby authorized
    43  and directed to transfer, upon request of the director of the budget, up
    44  to $1,017,062,300 from the general fund to the state  university  income
    45  fund, state university general revenue offset account (22655) during the
    46  period  of  July  1, 2019 through June 30, 2020 to support operations at
    47  the state university.
    48    § 10. Notwithstanding any law to the contrary, and in accordance  with
    49  section 4 of the state finance law, the comptroller is hereby authorized
    50  and directed to transfer, upon request of the director of the budget, up
    51  to  $109,500,000  from  the  general fund to the state university income
    52  fund, state university general revenue offset account (22655) during the
    53  period of April 1, 2019 through June 30, 2019 to support  operations  at
    54  the state university.
    55    §  11. Notwithstanding any law to the contrary, and in accordance with
    56  section 4 of the state finance law, the comptroller is hereby authorized

        S. 1509--C                         172                        A. 2009--C

     1  and directed to transfer, upon request of the director of the budget, up
     2  to $20,000,000 from the general fund  to  the  state  university  income
     3  fund, state university general revenue offset account (22655) during the
     4  period  of  July  1,  2019 to June 30, 2020 to support operations at the
     5  state university in accordance with the maintenance of  effort  pursuant
     6  to  clause  (v)  of  subparagraph (4) of paragraph h of subdivision 2 of
     7  section 355 of the education law.
     8    § 12. Notwithstanding any law to the contrary, and in accordance  with
     9  section 4 of the state finance law, the comptroller is hereby authorized
    10  and  directed to transfer, upon request of the state university chancel-
    11  lor or his or her designee, up to $55,000,000 from the state  university
    12  income  fund,  state  university  hospitals  income reimbursable account
    13  (22656), for services and expenses of hospital  operations  and  capital
    14  expenditures at the state university hospitals; and the state university
    15  income  fund,  Long  Island  veterans' home account (22652) to the state
    16  university capital projects fund (32400) on or before June 30, 2020.
    17    § 13. Notwithstanding any law to the contrary, and in accordance  with
    18  section  4 of the state finance law, the comptroller, after consultation
    19  with the state university chancellor or his or her designee,  is  hereby
    20  authorized  and directed to transfer moneys, in the first instance, from
    21  the state university collection fund, Stony  Brook  hospital  collection
    22  account (61006), Brooklyn hospital collection account (61007), and Syra-
    23  cuse  hospital collection account (61008) to the state university income
    24  fund, state university hospitals income reimbursable account (22656)  in
    25  the  event  insufficient  funds  are  available  in the state university
    26  income fund, state  university  hospitals  income  reimbursable  account
    27  (22656)  to  permit the full transfer of moneys authorized for transfer,
    28  to the general fund for payment of debt  service  related  to  the  SUNY
    29  hospitals.  Notwithstanding  any law to the contrary, the comptroller is
    30  also hereby authorized and directed, after consultation with  the  state
    31  university  chancellor  or  his or her designee, to transfer moneys from
    32  the state university income fund to the state  university  income  fund,
    33  state  university  hospitals  income reimbursable account (22656) in the
    34  event insufficient funds are available in the  state  university  income
    35  fund,  state university hospitals income reimbursable account (22656) to
    36  pay hospital operating costs or to permit the full  transfer  of  moneys
    37  authorized for transfer, to the general fund for payment of debt service
    38  related to the SUNY hospitals on or before March 31, 2020.
    39    §  14.  Notwithstanding any law to the contrary, upon the direction of
    40  the director of the budget and the chancellor of the state university of
    41  New York or his or her designee, and in accordance with section 4 of the
    42  state finance law, the comptroller is hereby authorized and directed  to
    43  transfer  monies from the state university dormitory income fund (40350)
    44  to the state university residence hall rehabilitation fund (30100),  and
    45  from  the state university residence hall rehabilitation fund (30100) to
    46  the state university dormitory income fund (40350), in an amount not  to
    47  exceed $80 million from each fund.
    48    §  15. Notwithstanding any law to the contrary, and in accordance with
    49  section 4 of the state finance law, the comptroller is hereby authorized
    50  and directed to transfer monies, upon request of  the  director  of  the
    51  budget,  on  or  before March 31, 2020, from and to any of the following
    52  accounts: the miscellaneous special revenue fund, patient income account
    53  (21909), the miscellaneous special revenue fund, mental hygiene  program
    54  fund  account  (21907),  the miscellaneous special revenue fund, federal
    55  salary sharing account (22056), or the general fund in any  combination,
    56  the aggregate of which shall not exceed $350 million.

        S. 1509--C                         173                        A. 2009--C
 
     1    §  16. Notwithstanding any law to the contrary, and in accordance with
     2  section 4 of the state finance law, the comptroller is hereby authorized
     3  and directed to transfer, at the request of the director of the  budget,
     4  up  to $650 million from the unencumbered balance of any special revenue
     5  fund  or  account,  agency  fund  or  account,  internal service fund or
     6  account, enterprise fund or account, or any combination  of  such  funds
     7  and  accounts,  to the general fund. The amounts transferred pursuant to
     8  this authorization shall be in addition to any other transfers expressly
     9  authorized in the 2019-20 budget. Transfers  from  federal  funds,  debt
    10  service  funds,  capital projects funds, the community projects fund, or
    11  funds that would result in the loss of eligibility for federal  benefits
    12  or federal funds pursuant to federal law, rule, or regulation as assent-
    13  ed  to in chapter 683 of the laws of 1938 and chapter 700 of the laws of
    14  1951 are not permitted pursuant to this authorization.
    15    § 16-a. Notwithstanding any law to the  contrary,  and  in  accordance
    16  with  section  4  of  the  state  finance law, the comptroller is hereby
    17  authorized and directed to transfer, at the request of the  director  of
    18  the  budget, up to eighteen million dollars ($18,000,000) from the unen-
    19  cumbered balance of any special revenue fund or account, or  combination
    20  of  funds  and  accounts,  to  the  community projects fund. The amounts
    21  transferred pursuant to this authorization shall be in addition  to  any
    22  other  transfers  expressly  authorized in the 2019-20 budget. Transfers
    23  from federal funds, debt services funds, capital project funds, or funds
    24  that would result in the loss of eligibility  for  federal  benefits  or
    25  federal  funds  pursuant to federal law, rule, or regulation as assented
    26  to in chapter 683 of the laws of 1938 and chapter 700  of  the  laws  of
    27  1951  are  not permitted pursuant to this authorization. The director of
    28  the budget shall (a) have received a request in writing from one or both
    29  houses of the legislature, and (b) notify both houses of the legislature
    30  in writing prior to initiating transfers pursuant to this authorization.
    31  The comptroller shall provide the director of the budget, the  chair  of
    32  the  senate  finance  committee,  and the chair of the assembly ways and
    33  means committee with an accurate accounting and report of any  transfers
    34  that  occur  pursuant  to this section on or before the fifteenth day of
    35  the following month in which such transfers occur.
    36    § 17. Notwithstanding any law to the contrary, and in accordance  with
    37  section 4 of the state finance law, the comptroller is hereby authorized
    38  and  directed to transfer, at the request of the director of the budget,
    39  up to $100 million from any non-general fund or account, or  combination
    40  of  funds and accounts, to the miscellaneous special revenue fund, tech-
    41  nology financing account (22207),  the  miscellaneous  capital  projects
    42  fund,  information  technology capital financing account (32215), or the
    43  centralized technology services account  (55069),  for  the  purpose  of
    44  consolidating  technology  procurement  and services. The amounts trans-
    45  ferred to the miscellaneous special revenue fund,  technology  financing
    46  account (22207) pursuant to this authorization shall be equal to or less
    47  than the amount of such monies intended to support information technolo-
    48  gy  costs  which  are attributable, according to a plan, to such account
    49  made in pursuance to an appropriation by law. Transfers to the technolo-
    50  gy financing account shall be completed from amounts collected  by  non-
    51  general  funds or accounts pursuant to a fund deposit schedule or perma-
    52  nent statute, and shall  be  transferred  to  the  technology  financing
    53  account  pursuant  to  a  schedule  agreed  upon  by the affected agency
    54  commissioner. Transfers from funds that would  result  in  the  loss  of
    55  eligibility  for  federal  benefits or federal funds pursuant to federal
    56  law, rule, or regulation as assented to in chapter 683 of  the  laws  of

        S. 1509--C                         174                        A. 2009--C
 
     1  1938  and  chapter 700 of the laws of 1951 are not permitted pursuant to
     2  this authorization.
     3    §  18. Notwithstanding any law to the contrary, and in accordance with
     4  section 4 of the state finance law, the comptroller is hereby authorized
     5  and directed to transfer, at the request of the director of the  budget,
     6  up  to $400 million from any non-general fund or account, or combination
     7  of funds and accounts, to the general fund for the  purpose  of  consol-
     8  idating  technology  procurement  and  services. The amounts transferred
     9  pursuant to this authorization shall be equal to or less than the amount
    10  of such monies intended to support information  technology  costs  which
    11  are attributable, according to a plan, to such account made in pursuance
    12  to  an  appropriation  by  law.  Transfers  to the general fund shall be
    13  completed from amounts collected by non-general funds or accounts pursu-
    14  ant to a fund deposit schedule.  Transfers from funds that would  result
    15  in  the loss of eligibility for federal benefits or federal funds pursu-
    16  ant to federal law, rule, or regulation as assented to in chapter 683 of
    17  the laws of 1938 and chapter 700 of the laws of 1951 are  not  permitted
    18  pursuant to this authorization.
    19    §  19. Notwithstanding any provision of law to the contrary, as deemed
    20  feasible and advisable by its trustees, the power authority of the state
    21  of New York is authorized and directed to transfer to the state treasury
    22  to the credit of the general fund $20,000,000 for the state fiscal  year
    23  commencing  April  1,  2019,  the  proceeds of which will be utilized to
    24  support energy-related state activities.
    25    § 20. Notwithstanding any provision of law, rule or regulation to  the
    26  contrary,  the  New York state energy research and development authority
    27  is authorized and directed to make the following  contributions  to  the
    28  state  treasury to the credit of the general fund on or before March 31,
    29  2020: (a) $913,000; and (b) $23,000,000 from proceeds collected  by  the
    30  authority from the auction or sale of carbon dioxide emission allowances
    31  allocated by the department of environmental conservation.
    32    §  21.  Subdivision  5  of section 97-rrr of the state finance law, as
    33  amended by section 22 of part BBB of chapter 59 of the laws of 2018,  is
    34  amended to read as follows:
    35    5. Notwithstanding the provisions of section one hundred seventy-one-a
    36  of  the  tax law, as separately amended by chapters four hundred eighty-
    37  one and four hundred eighty-four of the laws of nineteen hundred  eight-
    38  y-one,  and notwithstanding the provisions of chapter ninety-four of the
    39  laws of two thousand eleven, or any  other  provisions  of  law  to  the
    40  contrary,  during  the  fiscal  year beginning April first, two thousand
    41  [eighteen] nineteen, the state  comptroller  is  hereby  authorized  and
    42  directed  to  deposit  to the fund created pursuant to this section from
    43  amounts collected pursuant to article twenty-two  of  the  tax  law  and
    44  pursuant  to  a  schedule submitted by the director of the budget, up to
    45  [$2,458,909,000] $2,185,995,000, as may be certified in such schedule as
    46  necessary to meet the purposes of such fund for the fiscal  year  begin-
    47  ning April first, two thousand [eighteen] nineteen.
    48    §  22.  Notwithstanding  any  law  to the contrary, the comptroller is
    49  hereby authorized and directed to transfer, upon request of the director
    50  of the budget, on or before March 31, 2020, the following  amounts  from
    51  the  following  special  revenue  accounts  to the capital projects fund
    52  (30000), for the purposes of reimbursement to  such  fund  for  expenses
    53  related to the maintenance and preservation of state assets:
    54    1. $43,000 from the miscellaneous special revenue fund, administrative
    55  program account (21982).

        S. 1509--C                         175                        A. 2009--C
 
     1    2. $1,478,000 from the miscellaneous special revenue fund, helen hayes
     2  hospital account (22140).
     3    3. $366,000 from the miscellaneous special revenue fund, New York city
     4  veterans' home account (22141).
     5    4.  $513,000  from  the  miscellaneous  special revenue fund, New York
     6  state home for veterans' and their dependents at oxford account (22142).
     7    5. $159,000 from the miscellaneous special revenue fund,  western  New
     8  York veterans' home account (22143).
     9    6.  $323,000  from  the  miscellaneous  special revenue fund, New York
    10  state for veterans in the lower-hudson valley account (22144).
    11    7. $2,550,000 from the  miscellaneous  special  revenue  fund,  patron
    12  services account (22163).
    13    8.  $830,000  from the miscellaneous special revenue fund, long island
    14  veterans' home account (22652).
    15    9. $5,379,000 from  the  miscellaneous  special  revenue  fund,  state
    16  university general income reimbursable account (22653).
    17    10.  $112,556,000  from  the miscellaneous special revenue fund, state
    18  university revenue offset account (22655).
    19    11. $557,000  from  the  miscellaneous  special  revenue  fund,  state
    20  university of New York tuition reimbursement account (22659).
    21    12. $41,930,000 from the state university dormitory income fund, state
    22  university dormitory income fund (40350).
    23    13. $1,000,000 from the miscellaneous special revenue fund, litigation
    24  settlement and civil recovery account (22117).
    25    § 22-a. Intentionally omitted.
    26    §  23.  Notwithstanding  any  provision of law to the contrary, in the
    27  event that federal  legislation,  federal  regulatory  actions,  federal
    28  executive  actions  or  federal  judicial actions in federal fiscal year
    29  2020 reduce federal financial participation in Medicaid funding  to  New
    30  York  state  or its subdivisions by $850 million or more in state fiscal
    31  years 2019-20 or 2020-21, the director of the  division  of  the  budget
    32  shall  notify  the  temporary president of the senate and the speaker of
    33  the assembly in writing that the federal actions  will  reduce  expected
    34  funding  to  New  York state. The director of the division of the budget
    35  shall prepare a plan that shall be submitted to the  legislature,  which
    36  shall (a) specify the total amount of the reduction in federal financial
    37  participation  in Medicaid, (b) itemize the specific programs and activ-
    38  ities that will be  affected  by  the  reduction  in  federal  financial
    39  participation  in  Medicaid, and (c) identify the general fund and state
    40  special revenue fund appropriations and related disbursements that shall
    41  be reduced, and in what program  areas,  provided,  however,  that  such
    42  reductions  to appropriations and disbursements shall be applied equally
    43  and proportionally to the programs affected by the reduction in  federal
    44  financial  participation in Medicaid. Upon such submission, the legisla-
    45  ture shall have 90 days after such submission to either prepare its  own
    46  plan, which may be adopted by concurrent resolution passed by both hous-
    47  es,  or  if after 90 days the legislature fails to adopt their own plan,
    48  the reductions to the general fund and state special revenue fund appro-
    49  priations and related disbursements identified in the  division  of  the
    50  budget plan will go into effect automatically.
    51    §  24.  Notwithstanding  any  provision of law to the contrary, in the
    52  event that federal  legislation,  federal  regulatory  actions,  federal
    53  executive  actions  or  federal  judicial actions in federal fiscal year
    54  2020 reduce federal financial participation  or  other  federal  aid  in
    55  funding  to New York state that affects the state operating funds finan-
    56  cial plan by $850 million or more  in  state  fiscal  years  2019-20  or

        S. 1509--C                         176                        A. 2009--C
 
     1  2020-21, exclusive of any cuts to Medicaid, the director of the division
     2  of the budget shall notify the temporary president of the senate and the
     3  speaker  of the assembly in writing that the federal actions will reduce
     4  expected  funding to New York state. The director of the division of the
     5  budget shall prepare a plan that shall be submitted to the  legislature,
     6  which  shall  (a)  specify  the total amount of the reduction in federal
     7  aid, (b) itemize the specific  programs  and  activities  that  will  be
     8  affected by the federal reductions, exclusive of Medicaid, and (c) iden-
     9  tify  the general fund and state special revenue fund appropriations and
    10  related disbursements that shall be reduced, and in what program  areas,
    11  provided,  however, that such reductions to appropriations and disburse-
    12  ments shall be applied equally and proportionally. Upon such submission,
    13  the legislature shall have 90  days  after  such  submission  to  either
    14  prepare  its  own  plan,  which  may be adopted by concurrent resolution
    15  passed by both houses, or if after 90  days  the  legislature  fails  to
    16  adopt  their  own  plan,  the  reductions  to the general fund and state
    17  special revenue fund appropriations and related disbursements identified
    18  in the division of the budget plan will go into effect automatically.
    19    § 25. Intentionally omitted.
    20    § 26. Notwithstanding any  other  law,  rule,  or  regulation  to  the
    21  contrary, the state comptroller is hereby authorized and directed to use
    22  any  balance  remaining  in the mental health services fund debt service
    23  appropriation, after payment by the state comptroller of all obligations
    24  required pursuant to any lease, sublease, or other financing arrangement
    25  between the dormitory authority of the state of New York as successor to
    26  the New York state medical  care  facilities  finance  agency,  and  the
    27  facilities development corporation pursuant to chapter 83 of the laws of
    28  1995  and  the  department  of  mental hygiene for the purpose of making
    29  payments to the dormitory authority of the state of  New  York  for  the
    30  amount  of  the  earnings  for the investment of monies deposited in the
    31  mental health services fund that such agency determines will or may have
    32  to be rebated to the federal government pursuant to  the  provisions  of
    33  the  internal  revenue code of 1986, as amended, in order to enable such
    34  agency to maintain the exemption from federal  income  taxation  on  the
    35  interest paid to the holders of such agency's mental services facilities
    36  improvement  revenue  bonds.  Annually on or before each June 30th, such
    37  agency shall certify to the state comptroller its determination  of  the
    38  amounts  received  in the mental health services fund as a result of the
    39  investment of monies deposited therein that  will  or  may  have  to  be
    40  rebated  to  the  federal  government  pursuant to the provisions of the
    41  internal revenue code of 1986, as amended.
    42    § 27. Subdivision 1 of section 47 of section 1 of chapter 174  of  the
    43  laws  of  1968, constituting the New York state urban development corpo-
    44  ration act, as amended by section 31 of part BBB of chapter  59  of  the
    45  laws of 2018, is amended to read as follows:
    46    1.  Notwithstanding  the  provisions of any other law to the contrary,
    47  the dormitory authority and the corporation  are  hereby  authorized  to
    48  issue  bonds  or  notes in one or more series for the purpose of funding
    49  project costs for the office of information technology services, depart-
    50  ment of  law,  and  other  state  costs  associated  with  such  capital
    51  projects.  The  aggregate  principal  amount  of  bonds authorized to be
    52  issued pursuant to this section shall not  exceed  [five  hundred  forty
    53  million  nine  hundred  fifty-four  thousand]  six hundred seventy-seven
    54  million three hundred fifty-four thousand dollars, $677,354,000  exclud-
    55  ing  bonds issued to fund one or more debt service reserve funds, to pay
    56  costs of issuance of such bonds, and bonds or notes issued to refund  or

        S. 1509--C                         177                        A. 2009--C
 
     1  otherwise  repay  such  bonds or notes previously issued. Such bonds and
     2  notes of the dormitory authority and the corporation shall not be a debt
     3  of the state, and the state shall not be liable thereon, nor shall  they
     4  be  payable  out of any funds other than those appropriated by the state
     5  to the dormitory authority and the corporation for principal,  interest,
     6  and  related  expenses pursuant to a service contract and such bonds and
     7  notes shall contain on the face thereof  a  statement  to  such  effect.
     8  Except  for  purposes  of  complying with the internal revenue code, any
     9  interest income earned on bond proceeds shall only be used to  pay  debt
    10  service on such bonds.
    11    § 28. Subdivision 1 of section 16 of part D of chapter 389 of the laws
    12  of  1997,  relating  to  the  financing  of  the correctional facilities
    13  improvement fund and the youth facility improvement fund, as amended  by
    14  section  32 of part BBB of chapter 59 of the laws of 2018, is amended to
    15  read as follows:
    16    1. Subject to the provisions of chapter 59 of the laws  of  2000,  but
    17  notwithstanding the provisions of section 18 of section 1 of chapter 174
    18  of the laws of 1968, the New York state urban development corporation is
    19  hereby  authorized  to  issue  bonds,  notes and other obligations in an
    20  aggregate principal amount  not  to  exceed  [eight  billion  eighty-two
    21  million  eight  hundred ninety-nine thousand] eight billion four hundred
    22  ninety-four  million  nine   hundred   seventy-nine   thousand   dollars
    23  [$8,082,899,000]  $8,494,979,000, and shall include all bonds, notes and
    24  other obligations issued pursuant to chapter 56 of the laws of 1983,  as
    25  amended  or  supplemented.  The  proceeds  of such bonds, notes or other
    26  obligations shall be paid to the state, for deposit in the  correctional
    27  facilities capital improvement fund to pay for all or any portion of the
    28  amount  or  amounts paid by the state from appropriations or reappropri-
    29  ations made to the department of corrections and  community  supervision
    30  from  the  correctional  facilities capital improvement fund for capital
    31  projects. The aggregate amount of  bonds,  notes  or  other  obligations
    32  authorized  to  be  issued pursuant to this section shall exclude bonds,
    33  notes or other obligations issued to refund or  otherwise  repay  bonds,
    34  notes  or  other  obligations  theretofore issued, the proceeds of which
    35  were paid to the state for all or a portion of the amounts  expended  by
    36  the state from appropriations or reappropriations made to the department
    37  of  corrections  and community supervision; provided, however, that upon
    38  any such refunding or repayment the total aggregate principal amount  of
    39  outstanding bonds, notes or other obligations may be greater than [eight
    40  billion  eighty-two  million  eight  hundred ninety-nine thousand] eight
    41  billion four hundred ninety-four million nine hundred seventy-nine thou-
    42  sand dollars [$8,082,899,000] $8,494,979,000, only if the present  value
    43  of the aggregate debt service of the refunding or repayment bonds, notes
    44  or  other obligations to be issued shall not exceed the present value of
    45  the aggregate debt service of the bonds, notes or other  obligations  so
    46  to  be refunded or repaid. For the purposes hereof, the present value of
    47  the aggregate debt service of the refunding or repayment bonds, notes or
    48  other obligations and of the aggregate debt service of the bonds,  notes
    49  or  other  obligations  so  refunded  or  repaid, shall be calculated by
    50  utilizing the effective interest rate  of  the  refunding  or  repayment
    51  bonds,  notes  or other obligations, which shall be that rate arrived at
    52  by doubling the semi-annual  interest  rate  (compounded  semi-annually)
    53  necessary  to  discount  the  debt  service payments on the refunding or
    54  repayment bonds, notes or other obligations from the payment dates ther-
    55  eof to the date of issue of the refunding or repayment bonds,  notes  or
    56  other  obligations  and  to  the  price  bid including estimated accrued

        S. 1509--C                         178                        A. 2009--C
 
     1  interest or proceeds received by  the  corporation  including  estimated
     2  accrued interest from the sale thereof.
     3    §  29.  Paragraph  (a) of subdivision 2 of section 47-e of the private
     4  housing finance law, as amended by section 33 of part BBB of chapter  59
     5  of the laws of 2018, is amended to read as follows:
     6    (a) Subject to the provisions of chapter fifty-nine of the laws of two
     7  thousand,  in  order  to  enhance and encourage the promotion of housing
     8  programs and thereby achieve the stated purposes and objectives of  such
     9  housing  programs, the agency shall have the power and is hereby author-
    10  ized from time to time to issue negotiable  housing  program  bonds  and
    11  notes  in  such principal amount as shall be necessary to provide suffi-
    12  cient funds for the repayment of amounts disbursed (and  not  previously
    13  reimbursed)  pursuant  to law or any prior year making capital appropri-
    14  ations or reappropriations for the  purposes  of  the  housing  program;
    15  provided,  however, that the agency may issue such bonds and notes in an
    16  aggregate principal amount not exceeding  [$5,981,399,000  five  billion
    17  nine  hundred eighty-one million three hundred ninety-nine thousand] six
    18  billion one hundred seventy-eight million five hundred ninety-nine thou-
    19  sand dollars $6,178,599,000, plus a principal amount of bonds issued  to
    20  fund  the  debt service reserve fund in accordance with the debt service
    21  reserve fund requirement established by the agency and to fund any other
    22  reserves that the agency reasonably deems necessary for the security  or
    23  marketability  of  such bonds and to provide for the payment of fees and
    24  other charges and expenses, including  underwriters'  discount,  trustee
    25  and rating agency fees, bond insurance, credit enhancement and liquidity
    26  enhancement  related to the issuance of such bonds and notes. No reserve
    27  fund securing the housing program bonds shall be entitled or eligible to
    28  receive state funds apportioned or appropriated to maintain  or  restore
    29  such  reserve  fund at or to a particular level, except to the extent of
    30  any deficiency resulting directly or indirectly from a  failure  of  the
    31  state to appropriate or pay the agreed amount under any of the contracts
    32  provided for in subdivision four of this section.
    33    §  30.  Subdivision  (b)  of  section 11 of chapter 329 of the laws of
    34  1991, amending the state finance law and  other  laws  relating  to  the
    35  establishment of the dedicated highway and bridge trust fund, as amended
    36  by  section 34 of part BBB of chapter 59 of the laws of 2018, is amended
    37  to read as follows:
    38    (b) Any service contract or contracts for projects authorized pursuant
    39  to sections 10-c, 10-f, 10-g and 80-b of the  highway  law  and  section
    40  14-k of the transportation law, and entered into pursuant to subdivision
    41  (a)  of  this  section,  shall  provide for state commitments to provide
    42  annually to the thruway authority a sum or sums,  upon  such  terms  and
    43  conditions as shall be deemed appropriate by the director of the budget,
    44  to fund, or fund the debt service requirements of any bonds or any obli-
    45  gations  of  the  thruway  authority  issued to fund or to reimburse the
    46  state for  funding  such  projects  having  a  cost  not  in  excess  of
    47  [$10,251,939,000]  ten  billion  seven  hundred thirty-nine million four
    48  hundred seventy-eight thousand dollars $10,739,478,000  cumulatively  by
    49  the end of fiscal year [2018-19] 2019-20.
    50    §  31.  Subdivision 1 of section 1689-i of the public authorities law,
    51  as amended by section 35 of part BBB of chapter 59 of the laws of  2018,
    52  is amended to read as follows:
    53    1.  The  dormitory  authority  is  authorized  to  issue bonds, at the
    54  request of the commissioner of education, to  finance  eligible  library
    55  construction projects pursuant to section two hundred seventy-three-a of
    56  the  education  law,  in  amounts  certified by such commissioner not to

        S. 1509--C                         179                        A. 2009--C
 
     1  exceed a total principal amount of [two hundred seventeen  million]  two
     2  hundred thirty-one million dollars $231,000,000.
     3    §  32.  Subdivision  (a)  of section 27 of part Y of chapter 61 of the
     4  laws of 2005, relating to providing for the  administration  of  certain
     5  funds  and  accounts  related  to  the  2005-2006  budget, as amended by
     6  section 36 of part BBB of chapter 59 of the laws of 2018, is amended  to
     7  read as follows:
     8    (a)  Subject  to the provisions of chapter 59 of the laws of 2000, but
     9  notwithstanding any provisions of law to the contrary, the urban  devel-
    10  opment  corporation  is hereby authorized to issue bonds or notes in one
    11  or  more  series  in  an  aggregate  principal  amount  not  to   exceed
    12  [$220,100,000  two  hundred  twenty  million  one  hundred thousand] two
    13  hundred seventy-one million six hundred thousand  dollars  $271,600,000,
    14  excluding  bonds  issued  to  finance  one  or more debt service reserve
    15  funds, to pay costs of issuance of such bonds, and bonds or notes issued
    16  to refund or otherwise repay such bonds or notes previously issued,  for
    17  the  purpose  of financing capital projects including IT initiatives for
    18  the division of state police, debt service and leases; and to  reimburse
    19  the  state  general fund for disbursements made therefor. Such bonds and
    20  notes of such authorized issuer shall not be a debt of  the  state,  and
    21  the  state shall not be liable thereon, nor shall they be payable out of
    22  any funds other than those appropriated by the state to such  authorized
    23  issuer  for  debt  service  and related expenses pursuant to any service
    24  contract executed pursuant to subdivision (b) of this section  and  such
    25  bonds  and  notes  shall contain on the face thereof a statement to such
    26  effect. Except for purposes of complying with the internal revenue code,
    27  any interest income earned on bond proceeds shall only be  used  to  pay
    28  debt service on such bonds.
    29    §  33.  Section  44  of  section 1 of chapter 174 of the laws of 1968,
    30  constituting the New York state urban development  corporation  act,  as
    31  amended by section 37 of part BBB of chapter 59 of the laws  of 2018, is
    32  amended to read as follows:
    33    §  44.  Issuance  of  certain  bonds  or notes. 1. Notwithstanding the
    34  provisions of any other law to the contrary, the dormitory authority and
    35  the corporation are hereby authorized to issue bonds or notes in one  or
    36  more  series  for  the purpose of funding project costs for the regional
    37  economic development council  initiative,  the  economic  transformation
    38  program,  state university of New York college for nanoscale and science
    39  engineering, projects within the city of Buffalo  or  surrounding  envi-
    40  rons,  the  New  York  works economic development fund, projects for the
    41  retention of professional football in western New York, the empire state
    42  economic development fund, the  clarkson-trudeau  partnership,  the  New
    43  York  genome  center, the cornell university college of veterinary medi-
    44  cine, the olympic  regional  development  authority,  projects  at  nano
    45  Utica,  onondaga  county  revitalization projects, Binghamton university
    46  school of pharmacy, New York power electronics manufacturing consortium,
    47  regional infrastructure projects,  high  tech  innovation  and  economic
    48  development   infrastructure   program,  high  technology  manufacturing
    49  projects in Chautauqua and Erie county, an industrial scale research and
    50  development facility in Clinton county,  upstate  revitalization  initi-
    51  ative  projects,  downstate  revitalization  initiative, market New York
    52  projects, fairground buildings, equipment or facilities  used  to  house
    53  and  promote  agriculture,  the  state fair, the empire state trail, the
    54  moynihan station development project, the  Kingsbridge  armory  project,
    55  strategic  economic  development projects, the cultural, arts and public
    56  spaces fund, water infrastructure in the city  of  Auburn  and  town  of

        S. 1509--C                         180                        A. 2009--C

     1  Owasco,  a  life  sciences laboratory public health initiative, not-for-
     2  profit pounds, shelters and humane societies, arts and cultural  facili-
     3  ties  improvement  program,  restore  New York's communities initiative,
     4  heavy  equipment,  economic  development  and  infrastructure  projects,
     5  Roosevelt Island operating corporation capital projects, and other state
     6  costs associated with such projects. The aggregate principal  amount  of
     7  bonds  authorized to be issued pursuant to this section shall not exceed
     8  [eight billion three hundred million five hundred ninety thousand]  nine
     9  billion  two  hundred  eleven  million  six  hundred thirty-six thousand
    10  dollars $9,211,636,000, excluding bonds issued to fund one or more  debt
    11  service reserve funds, to pay costs of issuance of such bonds, and bonds
    12  or  notes issued to refund or otherwise repay such bonds or notes previ-
    13  ously issued. Such bonds and notes of the dormitory  authority  and  the
    14  corporation shall not be a debt of the state, and the state shall not be
    15  liable  thereon,  nor  shall they be payable out of any funds other than
    16  those appropriated by the state  to  the  dormitory  authority  and  the
    17  corporation  for principal, interest, and related expenses pursuant to a
    18  service contract and such bonds and notes  shall  contain  on  the  face
    19  thereof  a  statement  to  such effect. Except for purposes of complying
    20  with the internal revenue code,  any  interest  income  earned  on  bond
    21  proceeds shall only be used to pay debt service on such bonds.
    22    2.  Notwithstanding  any  other  provision  of law to the contrary, in
    23  order to assist the dormitory authority and the corporation in undertak-
    24  ing the financing for project costs for the regional  economic  develop-
    25  ment  council  initiative,  the  economic  transformation program, state
    26  university of New York college for nanoscale  and  science  engineering,
    27  projects  within  the  city  of Buffalo or surrounding environs, the New
    28  York works economic development fund,  projects  for  the  retention  of
    29  professional  football  in  western  New York, the empire state economic
    30  development fund, the clarkson-trudeau partnership, the New York  genome
    31  center, the cornell university college of veterinary medicine, the olym-
    32  pic  regional  development  authority,  projects at nano Utica, onondaga
    33  county revitalization projects, Binghamton university school of  pharma-
    34  cy,  New  York  power  electronics  manufacturing  consortium,  regional
    35  infrastructure projects, New York State Capital Assistance  Program  for
    36  Transportation,  infrastructure,  and  economic  development,  high tech
    37  innovation and economic development infrastructure program,  high  tech-
    38  nology  manufacturing  projects in Chautauqua and Erie county, an indus-
    39  trial scale research and development facility in Clinton county, upstate
    40  revitalization initiative projects, downstate revitalization initiative,
    41  market New York projects, fairground buildings, equipment or  facilities
    42  used  to house and promote agriculture, the state fair, the empire state
    43  trail, the moynihan station development project, the Kingsbridge  armory
    44  project, strategic economic development projects, the cultural, arts and
    45  public  spaces fund, water infrastructure in the city of Auburn and town
    46  of Owasco, a life sciences laboratory public health initiative, not-for-
    47  profit pounds, shelters and humane societies, arts and cultural  facili-
    48  ties  improvement  program,  restore  New York's communities initiative,
    49  heavy  equipment,  economic  development  and  infrastructure  projects,
    50  Roosevelt Island operating corporation capital projects, and other state
    51  costs associated with such projects the director of the budget is hereby
    52  authorized to enter into one or more service contracts with the dormito-
    53  ry  authority  and  the  corporation,  none of which shall exceed thirty
    54  years in duration, upon such terms and conditions as the director of the
    55  budget and the dormitory authority and the corporation agree, so  as  to
    56  annually  provide to the dormitory authority and the corporation, in the

        S. 1509--C                         181                        A. 2009--C
 
     1  aggregate, a sum not to exceed  the  principal,  interest,  and  related
     2  expenses required for such bonds and notes. Any service contract entered
     3  into  pursuant  to this section shall provide that the obligation of the
     4  state  to pay the amount therein provided shall not constitute a debt of
     5  the  state  within  the  meaning  of  any  constitutional  or  statutory
     6  provision  and  shall  be  deemed executory only to the extent of monies
     7  available and that no liability shall be incurred by  the  state  beyond
     8  the  monies  available for such purpose, subject to annual appropriation
     9  by the legislature. Any such contract or any payments made or to be made
    10  thereunder may be assigned and pledged by the  dormitory  authority  and
    11  the  corporation  as  security for its bonds and notes, as authorized by
    12  this section.
    13    § 34. Subdivision (a) of section 1 of part X of chapter 59 of the laws
    14  of 2004, authorizing the New York state  urban  development  corporation
    15  and  the  dormitory authority of the state of New York to issue bonds or
    16  notes, as amended by section 37-a of part BBB of chapter 59 of the  laws
    17  of 2018, is amended to read as follows:
    18    (a)  Subject  to the provisions of chapter 59 of the laws of 2000, but
    19  notwithstanding any other provision of law to the contrary, the New York
    20  State urban development corporation and the dormitory authority  of  the
    21  state  of  New York are hereby authorized to issue bonds or notes in one
    22  or  more  series  in  an  aggregate  principal  amount  not  to   exceed
    23  [$293,325,000] two hundred forty-three million three hundred twenty-five
    24  thousand  dollars $243,325,000, excluding bonds issued to finance one or
    25  more debt service reserve funds, to pay costs of issuance of such bonds,
    26  and bonds or notes issued to refund or otherwise  repay  such  bonds  or
    27  notes  previously  issued, for the purpose of financing projects cost of
    28  the Empire Opportunity Fund; Rebuilding the Empire State Through  Oppor-
    29  tunities  in  Regional  Economies  (RESTORE)  New  York Program; and the
    30  Community Capital Assistance Program authorized pursuant to  Part  T  of
    31  chapter  84 of the laws of 2002. Such bonds and notes of the corporation
    32  or the dormitory authority shall not be a debt of  the  state,  and  the
    33  state  shall not be liable thereon, nor shall they be payable out of any
    34  funds other than those appropriated by the state to the  corporation  or
    35  the  dormitory  authority for debt service and related expenses pursuant
    36  to any service contract executed pursuant to  subdivision  (b)  of  this
    37  section  and  such  bonds  and notes shall contain on the face thereof a
    38  statement to such effect.   Except for purposes of  complying  with  the
    39  internal revenue code, any interest income earned on bond proceeds shall
    40  only be used to pay debt service on such bonds. All of the provisions of
    41  the  New  York state urban development corporation act and the dormitory
    42  authority act relating to bonds and notes  which  are  not  inconsistent
    43  with  the  provisions of this section shall apply to obligations author-
    44  ized by this section, including but not limited to the power  to  estab-
    45  lish  adequate reserves therefor and to issue renewal notes or refunding
    46  bonds thereof. The issuance  of  any  bonds  or  notes  hereunder  shall
    47  further  be  subject  to the approval of the director of the division of
    48  the budget.
    49    § 35. Subdivision 3 of section 1285-p of the public  authorities  law,
    50  as  amended by section 38 of part BBB of chapter 59 of the laws of 2018,
    51  is amended to read as follows:
    52    3. The maximum amount of bonds that may be issued for the  purpose  of
    53  financing  environmental  infrastructure  projects  authorized  by  this
    54  section shall be [five  billion  one  hundred  forty-seven  million  two
    55  hundred  sixty  thousand]  five billion six hundred thirty-eight million
    56  ten thousand dollars $5,638,010,000, exclusive of bonds issued  to  fund

        S. 1509--C                         182                        A. 2009--C
 
     1  any debt service reserve funds, pay costs of issuance of such bonds, and
     2  bonds or notes issued to refund or otherwise repay bonds or notes previ-
     3  ously  issued.  Such  bonds  and notes of the corporation shall not be a
     4  debt  of the state, and the state shall not be liable thereon, nor shall
     5  they be payable out of any funds other than those  appropriated  by  the
     6  state  to the corporation for debt service and related expenses pursuant
     7  to any service contracts executed pursuant to subdivision  one  of  this
     8  section,  and  such  bonds and notes shall contain on the face thereof a
     9  statement to such effect.
    10    § 36.  Subdivision (a) of section 48 of part K of chapter  81  of  the
    11  laws  of  2002,  relating to providing for the administration of certain
    12  funds and accounts related  to  the  2002-2003  budget,  as  amended  by
    13  section  40 of part BBB of chapter 59 of the laws of 2018, is amended to
    14  read as follows:
    15    (a) Subject to the provisions of chapter 59 of the laws  of  2000  but
    16  notwithstanding  the  provisions  of section 18 of the urban development
    17  corporation act, the corporation is hereby authorized to issue bonds  or
    18  notes  in  one  or  more  series in an aggregate principal amount not to
    19  exceed [$253,000,000 two-hundred fifty-three million] two hundred eight-
    20  y-six million dollars $286,000,000, excluding bonds issued to  fund  one
    21  or  more  debt  service  reserve funds, to pay costs of issuance of such
    22  bonds, and bonds or notes issued to refund or otherwise repay such bonds
    23  or notes previously issued, for the purpose of financing  capital  costs
    24  related to homeland security and training facilities for the division of
    25  state  police, the division of military and naval affairs, and any other
    26  state agency, including the reimbursement of any disbursements made from
    27  the state capital projects fund, and is hereby authorized to issue bonds
    28  or notes in one or more series in an aggregate principal amount  not  to
    29  exceed  [$748,800,000,  seven  hundred forty-eight million eight hundred
    30  thousand] $952,800,000 nine  hundred  fifty-two  million  eight  hundred
    31  thousand  dollars,  excluding  bonds  issued  to  fund  one or more debt
    32  service reserve funds, to pay costs of issuance of such bonds, and bonds
    33  or notes issued to refund or otherwise repay such bonds or notes  previ-
    34  ously  issued, for the purpose of financing improvements to State office
    35  buildings  and  other  facilities  located  statewide,   including   the
    36  reimbursement  of any disbursements made from the state capital projects
    37  fund. Such bonds and notes of the corporation shall not be a debt of the
    38  state, and the state shall not be liable  thereon,  nor  shall  they  be
    39  payable  out  of any funds other than those appropriated by the state to
    40  the corporation for debt service and related expenses  pursuant  to  any
    41  service  contracts executed pursuant to subdivision (b) of this section,
    42  and such bonds and notes shall contain on the face thereof  a  statement
    43  to such effect.
    44    § 37. Subdivision 1 of section 386-b of the public authorities law, as
    45  amended  by section 41 of part BBB of chapter 59 of the laws of 2018, is
    46  amended to read as follows:
    47    1. Notwithstanding any other provision of law  to  the  contrary,  the
    48  authority, the dormitory authority and the urban development corporation
    49  are  hereby authorized to issue bonds or notes in one or more series for
    50  the purpose of financing peace bridge  projects  and  capital  costs  of
    51  state and local highways, parkways, bridges, the New York state thruway,
    52  Indian reservation roads, and facilities, and transportation infrastruc-
    53  ture   projects   including  aviation  projects,  non-MTA  mass  transit
    54  projects, and rail service preservation projects, including work  appur-
    55  tenant  and  ancillary  thereto. The aggregate principal amount of bonds
    56  authorized to be issued pursuant to this section shall not exceed  [four

        S. 1509--C                         183                        A. 2009--C

     1  billion  five  hundred  million dollars $4,500,000,000] four billion six
     2  hundred twenty-eight million  dollars  $4,628,000,000,  excluding  bonds
     3  issued  to  fund one or more debt service reserve funds, to pay costs of
     4  issuance  of  such bonds, and to refund or otherwise repay such bonds or
     5  notes previously issued. Such bonds and  notes  of  the  authority,  the
     6  dormitory authority and the urban development corporation shall not be a
     7  debt  of the state, and the state shall not be liable thereon, nor shall
     8  they be payable out of any funds other than those  appropriated  by  the
     9  state  to  the authority, the dormitory authority and the urban develop-
    10  ment corporation for principal, interest, and related expenses  pursuant
    11  to a service contract and such bonds and notes shall contain on the face
    12  thereof  a  statement  to  such effect. Except for purposes of complying
    13  with the internal revenue code,  any  interest  income  earned  on  bond
    14  proceeds shall only be used to pay debt service on such bonds.
    15    §  38.  Paragraph  (c) of subdivision 19 of section 1680 of the public
    16  authorities law, as amended by section 42 of part BBB of chapter  59  of
    17  the laws of 2018, is amended to read as follows:
    18    (c) Subject to the provisions of chapter fifty-nine of the laws of two
    19  thousand,  the  dormitory  authority shall not issue any bonds for state
    20  university educational facilities purposes if the  principal  amount  of
    21  bonds to be issued when added to the aggregate principal amount of bonds
    22  issued  by  the  dormitory  authority  on and after July first, nineteen
    23  hundred eighty-eight for state university  educational  facilities  will
    24  exceed [thirteen billion one hundred seventy-eight million eight hundred
    25  sixty-four  thousand  dollars  $13,178,864,000]  thirteen  billion eight
    26  hundred forty-one million  eight  hundred  sixty-four  thousand  dollars
    27  $13,841,864,000;  provided,  however,  that bonds issued or to be issued
    28  shall be excluded from such limitation if: (1) such bonds are issued  to
    29  refund   state   university  construction  bonds  and  state  university
    30  construction notes previously issued by the housing finance  agency;  or
    31  (2)  such  bonds  are  issued  to refund bonds of the authority or other
    32  obligations issued for state university educational facilities  purposes
    33  and  the  present  value  of the aggregate debt service on the refunding
    34  bonds does not exceed the present value of the aggregate debt service on
    35  the bonds refunded thereby; provided, further that upon certification by
    36  the director of the budget that the issuance of refunding bonds or other
    37  obligations issued between April first, nineteen hundred ninety-two  and
    38  March  thirty-first,  nineteen  hundred  ninety-three will generate long
    39  term economic benefits to the state, as  assessed  on  a  present  value
    40  basis,  such  issuance will be deemed to have met the present value test
    41  noted above. For purposes of this subdivision, the present value of  the
    42  aggregate  debt  service  of  the refunding bonds and the aggregate debt
    43  service of the bonds refunded, shall be calculated by utilizing the true
    44  interest cost of the refunding bonds, which shall be that  rate  arrived
    45  at  by doubling the semi-annual interest rate (compounded semi-annually)
    46  necessary to discount the debt service payments on the  refunding  bonds
    47  from  the  payment  dates  thereof to the date of issue of the refunding
    48  bonds to the purchase price of the refunding bonds,  including  interest
    49  accrued  thereon  prior  to  the  issuance thereof. The maturity of such
    50  bonds, other than bonds issued to refund outstanding  bonds,  shall  not
    51  exceed  the  weighted  average  economic life, as certified by the state
    52  university construction fund, of the facilities in connection with which
    53  the bonds are issued, and in any case not  later  than  the  earlier  of
    54  thirty  years  or  the  expiration of the term of any lease, sublease or
    55  other agreement relating  thereto;  provided  that  no  note,  including
    56  renewals  thereof,  shall mature later than five years after the date of

        S. 1509--C                         184                        A. 2009--C
 
     1  issuance of such note. The legislature reserves the right  to  amend  or
     2  repeal  such  limit, and the state of New York, the dormitory authority,
     3  the state university of New York, and the state university  construction
     4  fund are prohibited from covenanting or making any other agreements with
     5  or  for  the  benefit  of bondholders which might in any way affect such
     6  right.
     7    § 39. Paragraph (c) of subdivision 14 of section 1680  of  the  public
     8  authorities  law,  as amended by section 43 of part BBB of chapter 59 of
     9  the laws of 2018, is amended to read as follows:
    10    (c) Subject to the provisions of chapter fifty-nine of the laws of two
    11  thousand, (i) the dormitory authority shall  not  deliver  a  series  of
    12  bonds for city university community college facilities, except to refund
    13  or  to  be substituted for or in lieu of other bonds in relation to city
    14  university community college facilities pursuant to a resolution of  the
    15  dormitory  authority adopted before July first, nineteen hundred eighty-
    16  five or any resolution supplemental thereto, if the principal amount  of
    17  bonds  so  to  be  issued  when  added to all principal amounts of bonds
    18  previously issued by the dormitory authority for city university  commu-
    19  nity  college  facilities, except to refund or to be substituted in lieu
    20  of other bonds in relation to city university community college  facili-
    21  ties will exceed the sum of four hundred twenty-five million dollars and
    22  (ii)  the dormitory authority shall not deliver a series of bonds issued
    23  for city university facilities, including community college  facilities,
    24  pursuant  to a resolution of the dormitory authority adopted on or after
    25  July first, nineteen hundred eighty-five, except  to  refund  or  to  be
    26  substituted for or in lieu of other bonds in relation to city university
    27  facilities  and except for bonds issued pursuant to a resolution supple-
    28  mental to a resolution of the dormitory authority adopted prior to  July
    29  first, nineteen hundred eighty-five, if the principal amount of bonds so
    30  to  be  issued  when  added  to the principal amount of bonds previously
    31  issued pursuant to any such resolution, except bonds issued to refund or
    32  to be substituted for or in lieu of other  bonds  in  relation  to  city
    33  university facilities, will exceed [eight billion three hundred fourteen
    34  million  six  hundred  ninety-one thousand dollars $8,314,691,000] eight
    35  billion six hundred seventy-four million two hundred fifty-six  thousand
    36  dollars  $8,674,256,000.  The legislature reserves the right to amend or
    37  repeal such limit, and the state of New York, the  dormitory  authority,
    38  the  city  university,  and  the fund are prohibited from covenanting or
    39  making any other agreements with or for the benefit of bondholders which
    40  might in any way affect such right.
    41    § 40. Subdivision 10-a of section 1680 of the public authorities  law,
    42  as  amended by section 44 of part BBB of chapter 59 of the laws of 2018,
    43  is amended to read as follows:
    44    10-a. Subject to the provisions of chapter fifty-nine of the  laws  of
    45  two  thousand, but notwithstanding any other provision of the law to the
    46  contrary, the maximum amount of bonds and notes to be issued after March
    47  thirty-first, two thousand two, on behalf of the state, in  relation  to
    48  any  locally  sponsored community college, shall be [nine hundred sixty-
    49  eight million five hundred forty-two thousand dollars $968,542,000]  one
    50  billion  five  million  six hundred two thousand dollars $1,005,602,000.
    51  Such amount shall be exclusive of bonds and notes  issued  to  fund  any
    52  reserve  fund  or funds, costs of issuance and to refund any outstanding
    53  bonds and notes, issued on behalf of the state, relating  to  a  locally
    54  sponsored community college.
    55    § 41. Subdivision 1 of section 17 of part D of chapter 389 of the laws
    56  of  1997,  relating  to  the  financing  of  the correctional facilities

        S. 1509--C                         185                        A. 2009--C
 
     1  improvement fund and the youth facility improvement fund, as amended  by
     2  section  45 of part BBB of chapter 59 of the laws of 2018, is amended to
     3  read as follows:
     4    1.  Subject  to  the provisions of chapter 59 of the laws of 2000, but
     5  notwithstanding the provisions of section 18 of section 1 of chapter 174
     6  of the laws of 1968, the New York state urban development corporation is
     7  hereby authorized to issue bonds, notes  and  other  obligations  in  an
     8  aggregate  principal  amount not to exceed [seven] eight hundred [sixty-
     9  nine] four million six hundred fifteen thousand dollars [($769,615,000)]
    10  $804,615,000, which  authorization  increases  the  aggregate  principal
    11  amount of bonds, notes and other obligations authorized by section 40 of
    12  chapter  309 of the laws of 1996, and shall include all bonds, notes and
    13  other obligations issued pursuant to chapter 211 of the laws of 1990, as
    14  amended or supplemented. The proceeds of  such  bonds,  notes  or  other
    15  obligations shall be paid to the state, for deposit in the youth facili-
    16  ties  improvement  fund,  to pay for all or any portion of the amount or
    17  amounts paid by the state from appropriations or  reappropriations  made
    18  to  the office of children and family services from the youth facilities
    19  improvement fund for capital projects. The aggregate  amount  of  bonds,
    20  notes  and  other  obligations  authorized to be issued pursuant to this
    21  section shall exclude bonds, notes or other obligations issued to refund
    22  or otherwise repay bonds, notes or other obligations theretofore issued,
    23  the proceeds of which were paid to the state for all or a portion of the
    24  amounts expended by the state from  appropriations  or  reappropriations
    25  made  to  the office of children and family services; provided, however,
    26  that upon any such refunding or repayment the total aggregate  principal
    27  amount  of  outstanding bonds, notes or other obligations may be greater
    28  than [seven] eight hundred [sixty-nine] four million six hundred fifteen
    29  thousand dollars [($769,615,000)]  $804,615,000,  only  if  the  present
    30  value of the aggregate debt service of the refunding or repayment bonds,
    31  notes  or  other  obligations  to be issued shall not exceed the present
    32  value of the aggregate debt service of the bonds, notes or  other  obli-
    33  gations  so to be refunded or repaid. For the purposes hereof, the pres-
    34  ent value of the aggregate debt service of the  refunding  or  repayment
    35  bonds,  notes  or other obligations and of the aggregate debt service of
    36  the bonds, notes or other obligations so refunded or  repaid,  shall  be
    37  calculated  by utilizing the effective interest rate of the refunding or
    38  repayment bonds, notes or other obligations, which shall  be  that  rate
    39  arrived  at  by doubling the semi-annual interest rate (compounded semi-
    40  annually) necessary to discount the debt service payments on the refund-
    41  ing or repayment bonds, notes or  other  obligations  from  the  payment
    42  dates  thereof to the date of issue of the refunding or repayment bonds,
    43  notes or other obligations and to  the  price  bid  including  estimated
    44  accrued interest or proceeds received by the corporation including esti-
    45  mated accrued interest from the sale thereof.
    46    §  42.  Paragraph  b  of  subdivision 2 of section 9-a of section 1 of
    47  chapter 392 of the laws of 1973, constituting the New York state medical
    48  care facilities finance agency act, as amended by section 46 of part BBB
    49  of chapter 59 of the laws of 2018, is amended to read as follows:
    50    b. The agency shall have power and is hereby authorized from  time  to
    51  time  to  issue negotiable bonds and notes in conformity with applicable
    52  provisions of the uniform commercial code in such principal  amount  as,
    53  in  the  opinion  of  the  agency, shall be necessary, after taking into
    54  account other moneys which may be available for the purpose, to  provide
    55  sufficient  funds  to  the  facilities  development  corporation, or any
    56  successor agency, for the financing or refinancing of or for the design,

        S. 1509--C                         186                        A. 2009--C
 
     1  construction, acquisition, reconstruction, rehabilitation or improvement
     2  of mental health services facilities pursuant to  paragraph  a  of  this
     3  subdivision,  the payment of interest on mental health services improve-
     4  ment  bonds and mental health services improvement notes issued for such
     5  purposes, the establishment of reserves to secure such bonds and  notes,
     6  the  cost  or  premium  of  bond insurance or the costs of any financial
     7  mechanisms which may be used to reduce the debt service  that  would  be
     8  payable  by the agency on its mental health services facilities improve-
     9  ment bonds and notes and all other expenditures of the  agency  incident
    10  to  and  necessary or convenient to providing the facilities development
    11  corporation, or any successor agency, with funds for  the  financing  or
    12  refinancing of or for any such design, construction, acquisition, recon-
    13  struction, rehabilitation or improvement and for the refunding of mental
    14  hygiene improvement bonds issued pursuant to section 47-b of the private
    15  housing  finance law; provided, however, that the agency shall not issue
    16  mental health services facilities improvement bonds  and  mental  health
    17  services  facilities  improvement notes in an aggregate principal amount
    18  exceeding [eight  billion  seven  hundred  seventy-eight  million  seven
    19  hundred eleven thousand] nine billion three hundred thirty-three million
    20  three  hundred  eight  thousand dollars $9,333,308,000, excluding mental
    21  health services facilities improvement bonds and mental health  services
    22  facilities  improvement notes issued to refund outstanding mental health
    23  services facilities improvement bonds and mental health services facili-
    24  ties improvement notes; provided, however, that upon any such  refunding
    25  or  repayment  of  mental  health  services facilities improvement bonds
    26  and/or mental health services facilities  improvement  notes  the  total
    27  aggregate principal amount of outstanding mental health services facili-
    28  ties  improvement  bonds  and mental health facilities improvement notes
    29  may be greater than [eight billion seven hundred  seventy-eight  million
    30  seven hundred eleven thousand dollars $8,778,711,000] nine billion three
    31  hundred  thirty-three  million  three  hundred  eight  thousand  dollars
    32  $9,333,308,000, only if, except as hereinafter provided with respect  to
    33  mental  health  services  facilities  bonds  and  mental health services
    34  facilities notes issued  to  refund  mental  hygiene  improvement  bonds
    35  authorized  to  be  issued pursuant to the provisions of section 47-b of
    36  the private housing finance law, the present value of the aggregate debt
    37  service of the refunding or repayment  bonds  to  be  issued  shall  not
    38  exceed  the  present value of the aggregate debt service of the bonds to
    39  be refunded or repaid. For purposes hereof, the present  values  of  the
    40  aggregate  debt  service  of  the refunding or repayment bonds, notes or
    41  other obligations and of the aggregate debt service of the bonds,  notes
    42  or  other  obligations  so  refunded  or  repaid, shall be calculated by
    43  utilizing the effective interest rate  of  the  refunding  or  repayment
    44  bonds,  notes  or other obligations, which shall be that rate arrived at
    45  by doubling the semi-annual  interest  rate  (compounded  semi-annually)
    46  necessary  to  discount  the  debt  service payments on the refunding or
    47  repayment bonds, notes or other obligations from the payment dates ther-
    48  eof to the date of issue of the refunding or repayment bonds,  notes  or
    49  other  obligations  and  to  the  price  bid including estimated accrued
    50  interest or proceeds  received  by  the  authority  including  estimated
    51  accrued  interest  from  the  sale thereof. Such bonds, other than bonds
    52  issued to refund outstanding bonds, shall be scheduled to mature over  a
    53  term  not to exceed the average useful life, as certified by the facili-
    54  ties development corporation, of the projects for which  the  bonds  are
    55  issued,  and  in  any case shall not exceed thirty years and the maximum
    56  maturity of notes or any renewals thereof shall not  exceed  five  years

        S. 1509--C                         187                        A. 2009--C
 
     1  from  the  date of the original issue of such notes. Notwithstanding the
     2  provisions of this section, the agency shall have the power and is here-
     3  by authorized to issue mental  health  services  facilities  improvement
     4  bonds  and/or  mental  health  services  facilities improvement notes to
     5  refund outstanding mental hygiene improvement  bonds  authorized  to  be
     6  issued pursuant to the provisions of section 47-b of the private housing
     7  finance  law  and  the  amount  of  bonds issued or outstanding for such
     8  purposes shall not be included for purposes of determining the amount of
     9  bonds issued pursuant to this section. The director of the budget  shall
    10  allocate  the  aggregate principal authorized to be issued by the agency
    11  among the office of mental health, office for people with  developmental
    12  disabilities, and the office of alcoholism and substance abuse services,
    13  in  consultation with their respective commissioners to finance bondable
    14  appropriations previously approved by the legislature.
    15    § 43. Subdivision (a) of section 28 of part Y of  chapter  61  of  the
    16  laws  of  2005,  relating to providing for the administration of certain
    17  funds and accounts related  to  the  2005-2006  budget,  as  amended  by
    18  section  49 of part BBB of chapter 59 of the laws of 2018, is amended to
    19  read as follows:
    20    (a) Subject to the provisions of chapter 59 of the laws of  2000,  but
    21  notwithstanding  any  provisions  of  law  to  the contrary, one or more
    22  authorized issuers as defined by section 68-a of the state  finance  law
    23  are  hereby  authorized to issue bonds or notes in one or more series in
    24  an aggregate principal amount not to  exceed  [$67,000,000,  sixty-seven
    25  million]  ninety-two million dollars $92,000,000, excluding bonds issued
    26  to finance one or more debt service reserve funds, to pay costs of issu-
    27  ance of such bonds, and bonds or notes issued  to  refund  or  otherwise
    28  repay  such bonds or notes previously issued, for the purpose of financ-
    29  ing capital projects for public protection facilities in the Division of
    30  Military and Naval Affairs, debt service and leases;  and  to  reimburse
    31  the  state  general fund for disbursements made therefor. Such bonds and
    32  notes of such authorized issuer shall not be a debt of  the  state,  and
    33  the  state shall not be liable thereon, nor shall they be payable out of
    34  any funds other than those appropriated by the state to such  authorized
    35  issuer  for  debt  service  and related expenses pursuant to any service
    36  contract executed pursuant to subdivision (b) of this section  and  such
    37  bonds  and  notes  shall contain on the face thereof a statement to such
    38  effect. Except for purposes of complying with the internal revenue code,
    39  any interest income earned on bond proceeds shall only be  used  to  pay
    40  debt service on such bonds.
    41    § 44. Subdivision 1 of section 386-a of the public authorities law, as
    42  amended  by section 61 of part BBB of chapter 59 of the laws of 2018, is
    43  amended to read as follows:
    44    1. Notwithstanding any other provision of law  to  the  contrary,  the
    45  authority, the dormitory authority and the urban development corporation
    46  are  hereby authorized to issue bonds or notes in one or more series for
    47  the purpose of assisting the metropolitan  transportation  authority  in
    48  the  financing  of  transportation  facilities as defined in subdivision
    49  seventeen of section twelve hundred sixty-one of this chapter  or  other
    50  capital projects.  The aggregate principal amount of bonds authorized to
    51  be  issued  pursuant  to  this section shall not exceed [one billion six
    52  hundred ninety-four million  dollars  $1,694,000,000]  two  billion  one
    53  hundred  seventy-nine  million  eight hundred fifty-six thousand dollars
    54  $2,179,856,000, excluding bonds issued to fund one or more debt  service
    55  reserve  funds, to pay costs of issuance of such bonds, and to refund or
    56  otherwise repay such bonds or notes previously issued.  Such  bonds  and

        S. 1509--C                         188                        A. 2009--C
 
     1  notes  of  the authority, the dormitory authority and the urban develop-
     2  ment corporation shall not be a debt of the state, and the  state  shall
     3  not  be liable thereon, nor shall they be payable out of any funds other
     4  than  those  appropriated  by  the state to the authority, the dormitory
     5  authority and the urban development corporation for principal, interest,
     6  and related expenses pursuant to a service contract and such  bonds  and
     7  notes  shall  contain  on  the  face thereof a statement to such effect.
     8  Except for purposes of complying with the  internal  revenue  code,  any
     9  interest  income  earned on bond proceeds shall only be used to pay debt
    10  service on such bonds.
    11    § 45. Subdivision 1 of section 50 of section 1 of chapter 174  of  the
    12  laws  of  1968, constituting the New York state urban development corpo-
    13  ration act, as amended by section 42 of part XXX of chapter  59  of  the
    14  laws of 2017, is amended to read as follows:
    15    1.  Notwithstanding  the  provisions of any other law to the contrary,
    16  the dormitory authority and the urban development corporation are hereby
    17  authorized to issue bonds or notes in one or more series for the purpose
    18  of funding project costs undertaken by  or  on  behalf  of  special  act
    19  school  districts,  state-supported  schools  for  the  blind  and deaf,
    20  approved private special education schools, non-public schools, communi-
    21  ty centers, day care facilities, and other state costs  associated  with
    22  such  capital  projects. The aggregate principal amount of bonds author-
    23  ized to be issued pursuant to this section shall not exceed  [fifty-five
    24  million dollars] one hundred ten million dollars $110,000,000, excluding
    25  bonds  issued  to  fund  one  or more debt service reserve funds, to pay
    26  costs of issuance of such bonds, and bonds or notes issued to refund  or
    27  otherwise  repay  such  bonds or notes previously issued. Such bonds and
    28  notes of the dormitory authority and the urban  development  corporation
    29  shall  not  be  a  debt  of the state, and the state shall not be liable
    30  thereon, nor shall they be payable out of any  funds  other  than  those
    31  appropriated  by  the  state  to  the  dormitory authority and the urban
    32  development corporation for principal, interest,  and  related  expenses
    33  pursuant to a service contract and such bonds and notes shall contain on
    34  the  face  thereof  a  statement to such effect.  Except for purposes of
    35  complying with the internal revenue code, any interest income earned  on
    36  bond proceeds shall only be used to pay debt service on such bonds.
    37    §  46.  Section 1 of chapter 174 of the laws of 1968, constituting the
    38  New York state urban development corporation act, is amended by adding a
    39  new section 53 to read as follows:
    40    § 53. 1. Notwithstanding the  provisions  of  any  other  law  to  the
    41  contrary,  the dormitory authority and the urban development corporation
    42  are hereby authorized to issue bonds or notes in one or more series  for
    43  the  purpose  of funding project costs for the acquisition of equipment,
    44  including but not limited to the creation or modernization  of  informa-
    45  tion  technology systems and related research and development equipment,
    46  health and safety equipment, heavy equipment and machinery, the creation
    47  or improvement of security systems, and laboratory equipment  and  other
    48  state costs associated with such capital projects. The aggregate princi-
    49  pal  amount  of  bonds  authorized to be issued pursuant to this section
    50  shall not exceed ninety-three  million  dollars  $93,000,000,  excluding
    51  bonds  issued  to  fund  one  or more debt service reserve funds, to pay
    52  costs of issuance of such bonds, and bonds or notes issued to refund  or
    53  otherwise  repay  such  bonds or notes previously issued. Such bonds and
    54  notes of the dormitory authority and the urban  development  corporation
    55  shall  not  be  a  debt  of the state, and the state shall not be liable
    56  thereon, nor shall they be payable out of any  funds  other  than  those

        S. 1509--C                         189                        A. 2009--C
 
     1  appropriated  by  the  state  to  the  dormitory authority and the urban
     2  development corporation for principal, interest,  and  related  expenses
     3  pursuant to a service contract and such bonds and notes shall contain on
     4  the  face  thereof  a  statement  to such effect. Except for purposes of
     5  complying with the internal revenue code, any interest income earned  on
     6  bond proceeds shall only be used to pay debt service on such bonds.
     7    2.  Notwithstanding  any  other  provision  of law to the contrary, in
     8  order to assist the dormitory authority and the urban development corpo-
     9  ration in undertaking the financing for project costs for  the  acquisi-
    10  tion  of equipment, including but not limited to the creation or modern-
    11  ization of information  technology  systems  and  related  research  and
    12  development  equipment, health and safety equipment, heavy equipment and
    13  machinery, the creation or improvement of security systems, and  labora-
    14  tory  equipment  and  other  state  costs  associated  with such capital
    15  projects, the director of the budget is hereby authorized to enter  into
    16  one or more service contracts with the dormitory authority and the urban
    17  development  corporation,  none  of  which  shall exceed thirty years in
    18  duration, upon such terms and conditions as the director of  the  budget
    19  and the dormitory authority and the urban development corporation agree,
    20  so  as  to  annually  provide  to  the dormitory authority and the urban
    21  development corporation, in the aggregate, a sum not to exceed the prin-
    22  cipal, interest, and related expenses required for such bonds and notes.
    23  Any service contract entered into pursuant to this section shall provide
    24  that the obligation of the state to  pay  the  amount  therein  provided
    25  shall  not  constitute  a  debt  of  the state within the meaning of any
    26  constitutional or statutory provision and shall be deemed executory only
    27  to the extent of  monies  available  and  that  no  liability  shall  be
    28  incurred  by  the  state  beyond  the monies available for such purpose,
    29  subject to annual appropriation by the legislature. Any such contract or
    30  any payments made or to be made thereunder may be assigned  and  pledged
    31  by  the  dormitory  authority  and  the urban development corporation as
    32  security for its bonds and notes, as authorized by this section.
    33    § 46-a. Subdivision 1 of section 49 of section 1 of chapter 174 of the
    34  laws of 1968, constituting the New York state urban  development  corpo-
    35  ration  act,  as  amended by section 50 of part BBB of chapter 59 of the
    36  laws of 2018, is amended to read as follows:
    37    1. Notwithstanding the provisions of any other law  to  the  contrary,
    38  the  dormitory  authority  and  the corporation are hereby authorized to
    39  issue bonds or notes in one or more series for the  purpose  of  funding
    40  project  costs  for the state and municipal facilities program and other
    41  state costs associated with such capital projects. The aggregate princi-
    42  pal amount of bonds authorized to be issued  pursuant  to  this  section
    43  shall  not  exceed two billion [three] four hundred [twenty-three] thir-
    44  teen million five hundred thousand dollars, excluding  bonds  issued  to
    45  fund one or more debt service reserve funds, to pay costs of issuance of
    46  such  bonds, and bonds or notes issued to refund or otherwise repay such
    47  bonds or notes previously issued. Such bonds and notes of the  dormitory
    48  authority  and the corporation shall not be a debt of the state, and the
    49  state shall not be liable thereon, nor shall they be payable out of  any
    50  funds  other  than  those  appropriated  by  the  state to the dormitory
    51  authority and the  corporation  for  principal,  interest,  and  related
    52  expenses  pursuant  to a service contract and such bonds and notes shall
    53  contain on the face thereof a  statement  to  such  effect.  Except  for
    54  purposes  of  complying  with  the  internal  revenue code, any interest
    55  income earned on bond proceeds shall only be used to pay debt service on
    56  such bonds.

        S. 1509--C                         190                        A. 2009--C
 
     1    § 47. Subdivision 2 and paragraph (a)  of  subdivision  4  of  section
     2  1680-q of the public authorities law, as added by section 4 of part B of
     3  chapter 57 of the laws of 2013, are amended to read as follows:
     4    2.  The  authority may, from and after April first, two thousand thir-
     5  teen, issue dormitory facility revenue bonds in an amount not to  exceed
     6  [nine  hundred forty-four] one billion three hundred ninety-four million
     7  dollars. Notwithstanding any other rule or law, such bonds shall not  be
     8  a  debt  of  the state of New York or the state university nor shall the
     9  state or the state university be liable thereon, nor shall they be paya-
    10  ble out of any funds other than  those  of  the  authority  constituting
    11  dormitory  facilities  revenues. Such amount shall be exclusive of bonds
    12  and notes issued to fund any reserve fund or funds,  cost  of  issuance,
    13  original issue premium, and to refund any prior dormitory facility bonds
    14  or  any  dormitory  facility  revenue bonds. The authority and the state
    15  university are hereby authorized to enter into agreements  relating  to,
    16  among  other  things,  the acquisition of property or interests therein,
    17  the construction, reconstruction, rehabilitation, improvement, equipping
    18  and furnishing of dormitory facilities, the operation and maintenance of
    19  dormitory facilities, and the billing, collection  and  disbursement  of
    20  dormitory  facilities  revenues,  the  title to which has been conveyed,
    21  assigned or otherwise transferred to the authority pursuant to paragraph
    22  y of subdivision two of section three hundred fifty-five of  the  educa-
    23  tion  law.  In  no  event shall the state university have any obligation
    24  under the agreement to make payment with respect to, on account of or to
    25  pay dormitory facilities revenue bonds, and such bonds shall be  payable
    26  solely  from the dormitory facilities revenues assigned to the authority
    27  by the state university. No debt shall be contracted except  to  finance
    28  capital  works or purposes.  Notwithstanding any other provision of law,
    29  dormitory facility revenues shall not be deemed to be  revenues  of  the
    30  state.  Notwithstanding  any  other  rule or law, the state shall not be
    31  liable for any payments on any dormitory  facility  revenue  bonds,  and
    32  such bonds shall not be a debt of the state and shall not be payable out
    33  of  any  funds  other than the dormitory facilities revenues assigned to
    34  the authority by the state university.
    35    (a) The dormitory authority, in consultation with the state university
    36  of New York, shall prepare an annual report due on September  thirtieth,
    37  commencing  on  September  thirtieth,  two  thousand  fourteen, of every
    38  calendar year relating to the provisions of paragraph y  of  subdivision
    39  two  of  section three hundred fifty-five of the education law [as added
    40  by a chapter of the laws of  two  thousand  thirteen  which  added  this
    41  section];  subdivision  eight of section three hundred fifty-five of the
    42  education law [as amended by a chapter of the laws of two thousand thir-
    43  teen which added this section];  and  this  section.  The  report  shall
    44  include,  but  not  be  limited  to:  (i) the total dormitory facilities
    45  revenues assigned or otherwise transferred from the state university  of
    46  New York to the dormitory authority in the prior state university fiscal
    47  year  and the sum of such transfers made in the five prior fiscal years;
    48  (ii) the sum of monies, if any, transferred to the state  university  of
    49  New  York  from the dormitory facilities revenue fund in the prior state
    50  university fiscal year; (iii) a list of any increase in rents, fees  and
    51  other  charges  that  relate  to  dormitory  facilities  per  campus  to
    52  students; (iv) a summary of all costs associated with the  construction,
    53  reconstruction,   rehabilitation,  improvement,  equipping,  furnishing,
    54  repair, maintenance and operations  of  dormitory  facilities  that  the
    55  dormitory  authority  funded  with dormitory facilities revenues and the
    56  proceeds of dormitory facility revenue bonds; (v) a summary  and  justi-

        S. 1509--C                         191                        A. 2009--C
 
     1  fication  of  dormitory  authority  administrative  expenses  and  costs
     2  incurred related to the dormitory  facilities  revenue  fund;  (vi)  the
     3  issuance  amounts,  debt service costs and savings, if any, of all state
     4  university  of New York dormitory bonds issued prior to April first, two
     5  thousand thirteen and refinanced by the dormitory authority with  dormi-
     6  tory facility revenue bonds; (vii) total amount of debt service payments
     7  made  per  year on dormitory facility revenue bonds; and (viii) an esti-
     8  mated date when the dormitory authority will  reach  the  [nine  hundred
     9  forty-four million dollar] cap on dormitory facility revenue bonds.
    10    § 48. Paragraphs b and f of subdivision 3 of section 9 of section 1 of
    11  chapter  359 of the laws of 1968 constituting the facilities development
    12  corporation act, paragraph b as amended by chapter 236 of  the  laws  of
    13  2005  and  paragraph f as amended by chapter 58 of the laws of 1987, are
    14  amended and a new paragraph g is added to read as follows:
    15    b. All monies of the corporation  received  or  accepted  pursuant  to
    16  paragraph  a of this subdivision, other than appropriations and advances
    17  from the state and except as otherwise authorized or  provided  in  this
    18  section,  shall  be  paid to the commissioner of taxation and finance as
    19  agent of the corporation, who shall not commingle such monies  with  any
    20  other  monies.  Such  monies  shall be deposited in two or more separate
    21  bank accounts. One of such accounts, to which shall be credited (i)  all
    22  payments made on or after January 1, 1964, for the care, maintenance and
    23  treatment  of  patients  in  every mental hygiene facility, other than a
    24  community mental health and retardation facility, (ii) all payments made
    25  to the corporation as rentals, lease payments, permit fees or  otherwise
    26  under  any  lease,  sublease  or  agreement undertaken with respect to a
    27  community mental health and retardation facility or a current or  former
    28  mental  hygiene facility, (iii) all payments made to the corporation for
    29  the purchase of real property held by the corporation for the use of the
    30  department, other than payments derived from New York state medical care
    31  facilities finance  agency  financing  or  refinancing  of  the  design,
    32  construction,  acquisition,  reconstruction, rehabilitation, improvement
    33  or renovation of state operated  mental  hygiene  facilities,  (iv)  all
    34  income  from  investments  and (v) all monies received or to be received
    35  for the purposes of such account on a recurring basis, shall be  denomi-
    36  nated  the  "mental hygiene facilities improvement fund income account".
    37  The monies in any account shall be paid out  on  checks  signed  by  the
    38  commissioner  of  taxation and finance on requisition of the chairman of
    39  the corporation or of such other officer  or  employee  or  officers  or
    40  employees  as  the corporation shall authorize to make such requisition.
    41  All deposits of such money shall, if required  by  the  commissioner  of
    42  taxation  and finance or the directors of the corporation, be secured by
    43  obligations of the United States or of the state of a market value equal
    44  at all times to the amount of the deposit and all banks and trust compa-
    45  nies are authorized to give such security for such deposits. Any  moneys
    46  of  the  corporation not required for immediate use or disbursement may,
    47  at the discretion of the corporation, be invested by the commissioner of
    48  taxation and finance in accordance with the provisions of  section  98-a
    49  of the state finance law. [When the corporation is no longer required to
    50  make  any rental payments under any lease, sublease or agreement entered
    51  into with the state housing finance agency in effect as of the effective
    52  date of this  amendment  to  this  paragraph,  all  monies  received  or
    53  accepted  pursuant to paragraph a of this subdivision, other than appro-
    54  priations and advances from the state and except as otherwise authorized
    55  or provided in this section, shall be deposited into the  mental  health
    56  services  fund established by section 97-f of the state finance law. Any

        S. 1509--C                         192                        A. 2009--C

     1  monies remaining in  the  mental  hygiene  facilities  improvement  fund
     2  income  account  and  in  any rental reserve account created pursuant to
     3  paragraph c of subdivision 4 of this section, when such lease,  sublease
     4  or  agreement  is  no  longer in effect shall be deposited in the mental
     5  health services fund.] The mental hygiene  facilities  improvement  fund
     6  and  the  income  account therein shall remain in existence until termi-
     7  nated by the corporation by written notice to the commissioner of  taxa-
     8  tion and finance. Any moneys on deposit in the mental hygiene facilities
     9  improvement  fund  or the income account therein upon the termination of
    10  said fund and account shall be transferred by the commissioner of  taxa-
    11  tion  and  finance  to  the mental health services fund. The corporation
    12  shall not terminate the mental hygiene facilities improvement  fund  and
    13  the  income  account therein until all mental health services facilities
    14  bonds issued pursuant to: (i) the New York state medical care facilities
    15  finance agency act; (ii) article five-c of the state  finance  law;  and
    16  (iii)  article  five-f  of  the  state  finance law and payable from the
    17  income account as described in paragraph g of this  subdivision  are  no
    18  longer outstanding.
    19    f. The directors of the corporation shall from time to time, but in no
    20  event later than the fifteenth day of each month pay over to the commis-
    21  sioner  of taxation and finance and the state comptroller for deposit in
    22  the mental health services fund, all monies of the corporation in excess
    23  of the aggregate amount of money required to be maintained on deposit in
    24  the mental hygiene facilities improvement fund income  account  pursuant
    25  to  [paragraph]  paragraphs e and g of this subdivision. Prior to making
    26  any such payment, the chairman of the corporation shall,  on  behalf  of
    27  the  directors, make and deliver to the governor and the director of the
    28  budget his certificate stating the aggregate amount to be maintained  on
    29  deposit in the mental hygiene facilities improvement fund income account
    30  to  comply in full with the provisions of [paragraph e] paragraphs e and
    31  g of this subdivision.
    32    g. (1) In addition to the amount required to be  maintained  by  para-
    33  graph e of this subdivision, there shall be accumulated and set aside in
    34  each  month  in  the  mental  hygiene facilities improvement fund income
    35  account, all receipts associated with loans, leases and other agreements
    36  with voluntary agencies. The corporation shall  provide  the  amount  of
    37  such  receipts  to  be  set  aside  to  the commissioner of taxation and
    38  finance in each month.  (2) No later than five days prior to the earlier
    39  of when payment is to be made on bonds issued for mental health services
    40  facilities purposes pursuant to: (i) the New  York  state  medical  care
    41  facilities  finance agency act; (ii) article five-C of the state finance
    42  law; and (iii) article five-F of the state finance law,  such  set-aside
    43  receipts  shall  be  transferred  by  the  commissioner  of taxation and
    44  finance as agent of the corporation from the mental  hygiene  facilities
    45  improvement  fund  income  account in the amounts set forth in schedules
    46  provided by the corporation to the commissioner of taxation and  finance
    47  in  the  following  priority: first, to the trustee appointed by the New
    48  York state medical care facilities finance agency for the  bonds  issued
    49  pursuant  to  the  New York state medical care facilities finance agency
    50  act for both voluntary agency and state purposes to pay debt service and
    51  other cash requirements due on such bonds on the relevant payment  date,
    52  second,  any  remaining amount of such set-aside receipts to the trustee
    53  appointed by authorized issuers for the bonds issued pursuant to article
    54  five-C of the state finance law to  pay  debt  service  and  other  cash
    55  requirements  due  on such bonds on the relevant payment date and third,
    56  any remaining amount of such  set-aside  to  the  trustee  appointed  by

        S. 1509--C                         193                        A. 2009--C
 
     1  authorized  issuers  for  the bonds issued pursuant to article five-F of
     2  the state finance law to pay debt service and  other  cash  requirements
     3  due on such bonds on the relevant payment date.
     4    §  49.  Subdivisions 5 and 8 of section 97-f of the state finance law,
     5  subdivision 5 as amended by section 15 of part BBB of chapter 59 of  the
     6  laws  of  2018  and subdivision 8 as amended by section 59 of part HH of
     7  chapter 57 of the laws of 2013, are amended and a new subdivision  9  is
     8  added to read as follows:
     9    5. The comptroller shall from time to time, but in no event later than
    10  the  fifteenth  day  of  each  month, pay over for deposit in the mental
    11  hygiene general fund state operations account all moneys in  the  mental
    12  health  services  fund  in  excess of the amount of money required to be
    13  maintained on deposit in the mental health services fund. [The]  Subject
    14  to  subdivision  nine  of  this section, the amount required to be main-
    15  tained in such fund shall be (i) twenty percent of  the  amount  of  the
    16  next  payment  coming due relating to the mental health services facili-
    17  ties improvement program under  any  agreement  between  the  facilities
    18  development  corporation  and the New York state medical care facilities
    19  finance agency multiplied by the number of months from the date  of  the
    20  last  such  payment  with  respect  to payments under any such agreement
    21  required to be made semi-annually, plus (ii) those amounts specified  in
    22  any  such  agreement  with respect to payments required to be made other
    23  than semi-annually, including for variable  rate  bonds,  interest  rate
    24  exchange or similar agreements or other financing arrangements permitted
    25  by  law.   [Prior to making any such payment, the comptroller shall make
    26  and deliver to the director of the budget and the chairmen of the facil-
    27  ities development corporation and the New York state medical care facil-
    28  ities finance agency, a certificate stating the aggregate amount  to  be
    29  maintained  on  deposit  in the mental health services fund to comply in
    30  full with the provisions of this  subdivision.]  Concurrently  with  the
    31  making of any such payment, the facilities development corporation shall
    32  deliver  to the comptroller, the director of the budget and the New York
    33  state medical care facilities finance agency a certificate  stating  the
    34  aggregate  amount  to  be  maintained  on  deposit  in the mental health
    35  services fund to comply in full with the provisions of this subdivision.
    36    8. In addition to the amounts required to be maintained on deposit  in
    37  the  mental  health  services  fund pursuant to subdivision five of this
    38  section and subject to subdivision nine of this section, the fund  shall
    39  maintain  on  deposit an amount equal to the debt service and other cash
    40  requirements on  mental  health  services  facilities  bonds  issued  by
    41  authorized  issuers  pursuant to sections sixty-eight-b and sixty-nine-n
    42  of this chapter. The amount required to be maintained in such fund shall
    43  be (i) twenty percent of the amount  of  the  next  payment  coming  due
    44  relating to mental health services facilities bonds issued by an author-
    45  ized issuer multiplied by the number of months from the date of the last
    46  such payment with respect to payments required to be made semi-annually,
    47  plus (ii) those amounts specified in any financing agreement between the
    48  issuer  and  the  state, acting through the director of the budget, with
    49  respect to payments  required  to  be  made  other  than  semi-annually,
    50  including  for  variable  rate  bonds, interest rate exchange or similar
    51  agreements or other financing arrangements permitted by law.  [Prior  to
    52  making  any  such payment, the comptroller shall make and deliver to the
    53  director of the budget and the chairmen of  the  facilities  development
    54  corporation and the New York state medical care facilities finance agen-
    55  cy,  a  certificate  stating  the  aggregate  amount to be maintained on
    56  deposit in the mental health services fund to comply in  full  with  the

        S. 1509--C                         194                        A. 2009--C

     1  provisions  of  this  subdivision.]  Concurrently with the making of any
     2  such payment, the facilities development corporation  shall  deliver  to
     3  the  comptroller,  the  director  of  the  budget and the New York state
     4  medical  care facilities finance agency a certificate stating the aggre-
     5  gate amount to be maintained on deposit in the  mental  health  services
     6  fund to comply in full with the provisions of this subdivision.
     7    No  later  than five days prior to the payment to be made by the state
     8  comptroller on such mental health services facilities bonds pursuant  to
     9  sections  ninety-two-z  and  ninety-two-h of this article, the amount of
    10  such payment shall be transferred by  the  state  comptroller  from  the
    11  mental  health services fund to the revenue bond tax fund established by
    12  section ninety-two-z of this article and the sales tax revenue bond fund
    13  established by section ninety-two-h of this article. The accumulation of
    14  moneys pursuant to this  subdivision  and  subsequent  transfer  to  the
    15  revenue  bond  tax  fund  and  the  sales tax revenue bond fund shall be
    16  subordinate in all respects to payments to be made to the New York state
    17  medical care facilities finance agency and to any pledge  or  assignment
    18  pursuant to subdivision six of this section.
    19    9.  In determining the amounts required to be maintained in the mental
    20  health services fund under subdivisions five and eight of  this  section
    21  in  each month, the amount of receipts associated with loans, leases and
    22  other agreements with voluntary agencies accumulated and  set  aside  in
    23  the  mental  hygiene  facilities  improvement  fund income account under
    24  paragraph g of subdivision three  of  section  nine  of  the  facilities
    25  development  corporation act shall be taken into account as a credit but
    26  only if such crediting does not result in the  amounts  required  to  be
    27  maintained in the mental health services fund exclusive of any credit to
    28  be  less than the amount required under subdivision five of this section
    29  in each month.
    30    § 49-a. Notwithstanding any provision of law to the contrary,  if  the
    31  financial  plan  required  under  sections twenty-two or twenty-three of
    32  this article estimates that the General Fund is  reasonably  anticipated
    33  to  end  the  fiscal year with an imbalance of $500 million or more, the
    34  director of the division of the budget shall prepare a plan  that  shall
    35  be  submitted  to the legislature, which shall identify the general fund
    36  and state special revenue fund  aid  to  localities  appropriations  and
    37  related  disbursements  that  may  be reduced to eliminate the imbalance
    38  identified in the  General  Fund,  provided,  however,  that  the  total
    39  reduction  in  disbursements identified in such plan shall not exceed an
    40  amount equal to 1.0 percent of estimated disbursements in state  operat-
    41  ing  funds for fiscal year 2019-2020. The legislature shall have 30 days
    42  after such submission to either prepare  its  own  plan,  which  may  be
    43  adopted  by  concurrent resolution passed by both houses and implemented
    44  by the division of the budget, of if after 30 days the legislature fails
    45  to adopt its own plan, the reductions to  the  general  fund  and  state
    46  special  revenue  fund  aid  to  localities  appropriations  and related
    47  disbursements identified in the division of the budget plan will go into
    48  effect automatically. To the extent  the  State  is  obligated  to  make
    49  payment  to  any  individual  or entity pursuant to any appropriation to
    50  which an adjustment or reduction is  applied  in  accordance  with  this
    51  section,  such obligation shall be reduced commensurate with any adjust-
    52  ments or reductions made by the director of the  budget  and/or  by  the
    53  legislature.  The following types of appropriations shall be exempt from
    54  reduction in any plan prepared by the budget director  and/or  any  plan
    55  adopted  by the legislature: (a) public assistance payments for families
    56  and individuals and payments  for  eligible  aged,  blind  and  disabled

        S. 1509--C                         195                        A. 2009--C
 
     1  persons related to supplemental social security; (b) any reductions that
     2  would  violate  federal  law;  (c)  payments of debt service and related
     3  expenses for which the state is constitutionally obligated to  pay  debt
     4  service or is contractually obligated to pay debt service, subject to an
     5  appropriation,  including  where  the state has a contingent contractual
     6  obligation; and (d) payments the state is obligated to make pursuant  to
     7  court  orders  or judgments. The provisions of this section shall expire
     8  after March 31, 2020.
     9    § 50. This act shall take effect immediately and shall  be  deemed  to
    10  have been in full force and effect on and after April 1, 2019; provided,
    11  however,  that the provisions of sections one, one-a, one-b, two, three,
    12  four, five, six, seven, eight,  thirteen,  fourteen,  fifteen,  sixteen,
    13  seventeen,  eighteen,  nineteen, twenty, twenty-two, twenty-three, twen-
    14  ty-four and forty-nine-a of this act shall expire March  31,  2020  when
    15  upon such date the provisions of such sections shall be deemed repealed.
 
    16                                  PART UUU
 
    17    Section  1.  Part II of a chapter of the laws of 2019 amending chapter
    18  141 of the laws of 1994 amending  the  legislative  law  and  the  state
    19  finance law relating to the operation and administration of the legisla-
    20  ture  relating  to extending such provisions, as proposed in legislative
    21  bill numbers S.1507-C and A.2007-C, is amended by adding a  new  section
    22  1-a to read as follows:
    23    §  1-a.  This  act shall not supersede the findings and determinations
    24  made by the compensation committee as authorized pursuant to part HHH of
    25  chapter 59 of the laws of 2018 unless a court of competent  jurisdiction
    26  determines  that  such findings and determinations are invalid or other-
    27  wise not applicable or in force.
    28    § 2. This act shall take effect on the  same  date  and  in  the  same
    29  manner as  Part II of a chapter of the laws of 2019 amending chapter 141
    30  of  the  laws of 1994 amending the legislative law and the state finance
    31  law relating to the operation  and  administration  of  the  legislature
    32  relating  to  extending such provisions, as proposed in legislative bill
    33  numbers S.1507-C and A.2007-C, takes effect.
 
    34                                  PART VVV
 
    35    Section 1. Subdivision 7 of section 3 of part E of chapter 60  of  the
    36  laws  of  2015,  establishing  a commission on legislative, judicial and
    37  executive compensation, and providing for the powers and duties  of  the
    38  commission and for the dissolution of the commission, is amended to read
    39  as follows:
    40    7. The commission shall make a report to the governor, the legislature
    41  and  the chief judge of the state of its findings, conclusions, determi-
    42  nations and recommendations, if any, not later than the thirty-first  of
    43  December of the year in which the commission is established for judicial
    44  compensation and the fifteenth of November the following year for legis-
    45  lative  and executive compensation.  Any findings, conclusions, determi-
    46  nations and recommendations in the report must be adopted by a  majority
    47  vote  of  the  commission and [findings, conclusions, determinations and
    48  recommendations with respect to executive and legislative  compensation]
    49  shall  also  be  supported  by  at  least  one  member appointed by each
    50  appointing authority.  Each recommendation made to implement a  determi-
    51  nation  pursuant to section two of this act shall have the force of law,
    52  and shall supersede, where appropriate, inconsistent provisions of arti-

        S. 1509--C                         196                        A. 2009--C
 
     1  cle 7-B of the judiciary law, section 169  of  the  executive  law,  and
     2  sections  5 and 5-a of the legislative law, unless modified or abrogated
     3  by statute prior to April first of the year as to  which  such  determi-
     4  nation applies to judicial compensation and January first of the year as
     5  to which such determination applies to legislative and executive compen-
     6  sation.
     7    § 2. This act shall take effect immediately.
 
     8                                  PART WWW
 
     9    Section  1.  Section  17  of part F of chapter 60 of the laws of 2015,
    10  constituting the infrastructure investment act, as amended by section 14
    11  of part RRR of chapter 59 of the laws of 2017, is  amended  to  read  as
    12  follows:
    13    §  17.  This act shall take effect immediately and shall expire and be
    14  deemed repealed [4] 6 years after such  date,  provided  that,  projects
    15  with  requests  for  qualifications issued prior to such repeal shall be
    16  permitted to continue under this act notwithstanding such repeal.
    17    § 2. Section 12 of part H of chapter 58 of the laws of  2016,  consti-
    18  tuting  the  transformational  economic  development  infrastructure and
    19  revitalization projects act, is amended to read as follows:
    20    § 12. This act shall take effect immediately and shall expire  and  be
    21  deemed  repealed  [3]  5  years after such date, provided that, projects
    22  with requests for qualifications issued prior to such  repeal  shall  be
    23  permitted to continue under this act notwithstanding such repeal.
    24    § 3. This act shall take effect immediately.

    25                                  PART XXX
 
    26    Section  1. (a) Establishment of commission. The state shall establish
    27  a system of voluntary public campaign financing for statewide and  state
    28  legislative  public  offices.  There  is  hereby  established  a  public
    29  campaign financing and election commission to examine, evaluate and make
    30  recommendations for new laws with respect to how the State should imple-
    31  ment such a system of voluntary  public  campaign  financing  for  state
    32  legislative  and  statewide  public  offices, and what the parameters of
    33  such a program should be. The commission shall make its  recommendations
    34  in furtherance of the goals of incentivizing candidates to solicit small
    35  contributions,  reducing  the pressure on candidates to spend inordinate
    36  amounts of time raising large contributions  for  their  campaigns,  and
    37  encouraging qualified candidates to run for office. The commission shall
    38  also  review  and  recommend  changes  to  certain  aspects of the state
    39  election law as detailed herein.  The  commission's  report  is  due  by
    40  December  1,  2019 and shall have the full effect of law unless modified
    41  or abrogated by statute prior to December 22, 2019.
    42    (b) Members of commission. The commission shall be comprised  of  nine
    43  members,  two  of which shall be appointed by the governor, two of which
    44  shall be appointed by the senate majority leader, two of which shall  be
    45  appointed  by  the  speaker  of  the  assembly,  one  of  which shall be
    46  appointed by the senate minority leader,  and  one  of  which  shall  be
    47  appointed by the assembly minority leader. The governor, senate majority
    48  leader, and speaker of the assembly shall jointly appoint a ninth member
    49  to  serve  on  the commission. The commission shall not be fully consti-
    50  tuted without the appointment of the ninth member.  There  shall  be  no
    51  chairperson appointed, and the commission shall be governed by a majori-
    52  ty vote, and at all times the commission shall act with a quorum.

        S. 1509--C                         197                        A. 2009--C
 
     1    2.  The  commission  shall  specifically  determine  and  identify all
     2  details and components reasonably related to administration of a  public
     3  financing  program,  and  shall also specifically determine and identify
     4  new election laws in the following areas:
     5    (a) ratio of public matching funds to small contributions;
     6    (b)  limits  on  total receipt of public funds depending on the office
     7  sought by a candidate under the program,  including  geographic  differ-
     8  ences in such limits, if any;
     9    (c) candidate eligibility thresholds for the program;
    10    (d)  contribution limits applicable to candidates participating in the
    11  program;
    12    (e)  eligible  uses  of  matchable  contributions  and  public  funds;
    13  contributions  to  participating  candidates above the matchable portion
    14  shall be governed by election law § 14-130;
    15    (f) related conditions of compliance with the program;
    16    (g) an appropriate state agency to oversee administration and enforce-
    17  ment of the program, or recommendation of a new agency if the commission
    18  deems such recommendation appropriate;
    19    (h) resources necessary to administer and enforce the program;
    20    (i) effective date of the program;
    21    (j) rules  and  definitions  governing:  candidates'  eligibility  for
    22  public  financing; political party qualifications; multiple party candi-
    23  date nominations and/or designations; and  civil  violations  of  public
    24  financing rules.
    25    3.  The commission shall limit its recommendations to a public financ-
    26  ing program that has a total maximum annual fiscal cost of no more  than
    27  100 million dollars.
    28    4.  (a)  The commission shall only meet within the state and must hold
    29  at least one hearing at which the public will be afforded an opportunity
    30  to provide comments. The commission may hold additional public  hearings
    31  as  it deems necessary.  Such additional hearings, if any, may allow for
    32  an opportunity to provide public comments.
    33    (b) The members of the commission shall receive  no  compensation  for
    34  their  services but shall be allowed their actual and necessary expenses
    35  incurred in the performance of their duties hereunder. Nothing contained
    36  herein shall prohibit a member of the commission from receiving  his  or
    37  her salary earned by reason of their state employee position.
    38    (c) No member of the commission shall be disqualified from holding any
    39  other  public  office  or public employment, nor shall he or she forfeit
    40  any such public office or public employment by  reason  of  his  or  her
    41  appointment  pursuant to this section, notwithstanding the provisions of
    42  any general, special or local law, regulation, ordinance or  city  char-
    43  ter.  No  person  who  holds  a  party  position  shall be prohibited or
    44  disqualified from serving as a member of the commission.
    45    (d) To the maximum extent feasible, the commission shall  be  entitled
    46  to  request  and  receive  and  shall  utilize and be provided with such
    47  facilities, resources and  data  of  any  court,  department,  division,
    48  board,  bureau,  commission,  agency or public authority of the state or
    49  any political subdivision thereof as it may reasonably request to  prop-
    50  erly carry out its powers and duties pursuant to this act.
    51    (e)  The commission may request, and shall receive, reasonable assist-
    52  ance from state agency personnel as is necessary for the performance  of
    53  its  function, including legal guidance as is necessary from legislative
    54  and executive counsel.

        S. 1509--C                         198                        A. 2009--C
 
     1    5. The commission shall make a report to the governor and the legisla-
     2  ture of its findings, conclusions,  determinations  and  recommendations
     3  and shall submit such report by December 1, 2019.
     4    Any  findings,  conclusions, determinations and recommendations in the
     5  report must be adopted by a majority vote of the commission. Each member
     6  of the commission shall report their vote and describe  their  reasoning
     7  for their determination.
     8    The  commission  may  report  recommendations supported by a majority.
     9  Each recommendation made to implement a determination pursuant  to  this
    10  act shall have the force of law, and shall supersede, where appropriate,
    11  inconsistent provisions of the election law, unless modified or abrogat-
    12  ed by statute prior to December 22, 2019.
    13    §  2. If any clause, sentence, subdivision, paragraph, section or part
    14  of this act be adjudged by any court of  competent  jurisdiction  to  be
    15  invalid,  such  judgment  shall  not  affect,  impair  or invalidate the
    16  remainder thereof, but shall be confined in its operation to the clause,
    17  sentence, subdivision,  paragraph,  section  or  part  thereof  directly
    18  involved  in  the  controversy  in  which  such judgment shall have been
    19  rendered.
    20    § 3. This act shall take effect immediately. While any  recommendation
    21  contained within the commission's final report that is made to implement
    22  a  determination  pursuant  to this act shall remain law, the commission
    23  itself, as created herein, shall expire and be deemed  repealed  on  and
    24  after December 31, 2019.
 
    25                                  PART YYY
 
    26    Section 1. Paragraph e of subdivision 1 of section 211-d of the educa-
    27  tion  law, as amended by section 1 of part CCC of chapter 59 of the laws
    28  of 2018, is amended to read as follows:
    29    e. Notwithstanding paragraphs a and b of this  subdivision,  a  school
    30  district  that  submitted a contract for excellence for the two thousand
    31  eight--two thousand nine school year shall submit a contract for  excel-
    32  lence  for  the  two  thousand  nine--two  thousand  ten  school year in
    33  conformity with the requirements of subparagraph (vi) of paragraph a  of
    34  subdivision  two  of this section unless all schools in the district are
    35  identified as in good standing  and  provided  further  that,  a  school
    36  district  that  submitted a contract for excellence for the two thousand
    37  nine--two thousand ten school year, unless all schools in  the  district
    38  are  identified  as in good standing, shall submit a contract for excel-
    39  lence for the two thousand eleven--two thousand twelve school year which
    40  shall, notwithstanding the requirements of subparagraph  (vi)  of  para-
    41  graph  a of subdivision two of this section, provide for the expenditure
    42  of an amount which shall be not less than  the  product  of  the  amount
    43  approved  by the commissioner in the contract for excellence for the two
    44  thousand  nine--two  thousand  ten  school  year,  multiplied   by   the
    45  district's  gap  elimination  adjustment percentage and provided further
    46  that, a school district that submitted a contract for excellence for the
    47  two thousand eleven--two thousand twelve school year, unless all schools
    48  in the district are identified as  in  good  standing,  shall  submit  a
    49  contract  for excellence for the two thousand twelve--two thousand thir-
    50  teen school  year  which  shall,  notwithstanding  the  requirements  of
    51  subparagraph  (vi)  of  paragraph  a of subdivision two of this section,
    52  provide for the expenditure of an amount which shall be  not  less  than
    53  the  amount  approved by the commissioner in the contract for excellence
    54  for the  two  thousand  eleven--two  thousand  twelve  school  year  and

        S. 1509--C                         199                        A. 2009--C

     1  provided  further  that, a school district that submitted a contract for
     2  excellence for the two thousand  twelve--two  thousand  thirteen  school
     3  year,  unless  all  schools  in  the  district are identified as in good
     4  standing,  shall  submit  a contract for excellence for the two thousand
     5  thirteen--two thousand fourteen school year which shall, notwithstanding
     6  the requirements of subparagraph (vi) of paragraph a of subdivision  two
     7  of this section, provide for the expenditure of an amount which shall be
     8  not  less  than  the amount approved by the commissioner in the contract
     9  for excellence for the two thousand twelve--two thousand thirteen school
    10  year and provided further that,  a  school  district  that  submitted  a
    11  contract  for  excellence  for  the  two thousand thirteen--two thousand
    12  fourteen school year, unless all schools in the district are  identified
    13  as  in good standing, shall submit a contract for excellence for the two
    14  thousand  fourteen--two  thousand  fifteen  school  year  which   shall,
    15  notwithstanding  the requirements of subparagraph (vi) of paragraph a of
    16  subdivision two of this section,  provide  for  the  expenditure  of  an
    17  amount  which  shall be not less than the amount approved by the commis-
    18  sioner in the contract for excellence for the two thousand thirteen--two
    19  thousand fourteen school year;  and  provided  further  that,  a  school
    20  district  that  submitted a contract for excellence for the two thousand
    21  fourteen--two thousand fifteen school year, unless all  schools  in  the
    22  district are identified as in good standing, shall submit a contract for
    23  excellence  for  the  two  thousand fifteen--two thousand sixteen school
    24  year which shall, notwithstanding the requirements of subparagraph  (vi)
    25  of  paragraph  a  of  subdivision  two  of this section, provide for the
    26  expenditure of an amount  which  shall  be  not  less  than  the  amount
    27  approved  by the commissioner in the contract for excellence for the two
    28  thousand  fourteen--two  thousand  fifteen  school  year;  and  provided
    29  further  that a school district that submitted a contract for excellence
    30  for the two thousand fifteen--two thousand sixteen school  year,  unless
    31  all  schools  in  the district are identified as in good standing, shall
    32  submit a contract for excellence for the two thousand sixteen--two thou-
    33  sand seventeen school year which shall, notwithstanding the requirements
    34  of subparagraph (vi) of paragraph a of subdivision two of this  section,
    35  provide  for  the  expenditure of an amount which shall be not less than
    36  the amount approved by the commissioner in the contract  for  excellence
    37  for  the  two  thousand  fifteen--two  thousand sixteen school year; and
    38  provided further that, a school district that submitted a  contract  for
    39  excellence  for  the two thousand sixteen--two thousand seventeen school
    40  year, unless all schools in the  district  are  identified  as  in  good
    41  standing,  shall  submit  a contract for excellence for the two thousand
    42  seventeen--two thousand eighteen school year which shall,  notwithstand-
    43  ing  the requirements of subparagraph (vi) of paragraph a of subdivision
    44  two of this section, provide for the  expenditure  of  an  amount  which
    45  shall  be  not  less than the amount approved by the commissioner in the
    46  contract for excellence  for  the  two  thousand  sixteen--two  thousand
    47  seventeen  school year; and provided further that a school district that
    48  submitted a contract for excellence for the two thousand  seventeen--two
    49  thousand  eighteen  school  year, unless all schools in the district are
    50  identified as in good standing, shall submit a contract  for  excellence
    51  for  the  two thousand eighteen--two thousand nineteen school year which
    52  shall, notwithstanding the requirements of subparagraph  (vi)  of  para-
    53  graph  a of subdivision two of this section, provide for the expenditure
    54  of an amount which shall be not less than the  amount  approved  by  the
    55  commissioner  in the contract for excellence for the two thousand seven-
    56  teen--two thousand eighteen school year; and provided  further  that,  a

        S. 1509--C                         200                        A. 2009--C
 
     1  school  district  that  submitted  a contract for excellence for the two
     2  thousand eighteen--two thousand nineteen school year, unless all schools
     3  in the district are identified as  in  good  standing,  shall  submit  a
     4  contract  for  excellence  for  the  two thousand nineteen--two thousand
     5  twenty school year which  shall,  notwithstanding  the  requirements  of
     6  subparagraph  (vi)  of  paragraph  a of subdivision two of this section,
     7  provide for the expenditure of an amount which shall be  not  less  than
     8  the  amount  approved by the commissioner in the contract for excellence
     9  for the two thousand eighteen--two thousand nineteen school year.    For
    10  purposes  of this paragraph, the "gap elimination adjustment percentage"
    11  shall be calculated as the sum of one minus the quotient of the  sum  of
    12  the  school  district's  net gap elimination adjustment for two thousand
    13  ten--two thousand eleven computed pursuant to chapter fifty-three of the
    14  laws of two thousand ten,  making  appropriations  for  the  support  of
    15  government,  plus  the  school district's gap elimination adjustment for
    16  two thousand eleven--two thousand twelve as computed pursuant to chapter
    17  fifty-three of the laws of two thousand  eleven,  making  appropriations
    18  for  the  support  of the local assistance budget, including support for
    19  general support for public schools, divided by the total aid for adjust-
    20  ment computed pursuant to chapter fifty-three of the laws of  two  thou-
    21  sand  eleven,  making  appropriations  for  the local assistance budget,
    22  including support for general  support  for  public  schools.  Provided,
    23  further,  that  such  amount  shall  be expended to support and maintain
    24  allowable programs and activities approved in the two thousand nine--two
    25  thousand ten school  year  or  to  support  new  or  expanded  allowable
    26  programs and activities in the current year.
    27    §  2. Section 3614 of the education law, as added by section 4 of part
    28  CCC of chapter 59 of the laws of 2018, is amended to read as follows:
    29    § 3614. Statement of the total funding allocation. 1.  Notwithstanding
    30  any  provision  of  law,  rule or regulation to the contrary, commencing
    31  with the two thousand eighteen--two thousand nineteen  school  year  for
    32  school  districts which contain at least four schools as reported in the
    33  school report card database produced by the  commissioner  for  the  two
    34  thousand  sixteen--two  thousand seventeen school year and which receive
    35  at least fifty percent of total revenue from state aid  as  reported  in
    36  the  fiscal  profiles  master  files report produced by the commissioner
    37  concerning data on school district expenditures and revenues for the two
    38  thousand fifteen--two  thousand  sixteen  school  year  and  for  school
    39  districts  located in a city with a population of more than one million,
    40  and commencing with  the  two  thousand  nineteen--two  thousand  twenty
    41  school  year  for  school  districts containing at least four schools as
    42  reported in the school report card database produced by the commissioner
    43  for the two thousand sixteen--two thousand seventeen  school  year,  and
    44  commencing  with the two thousand twenty--two thousand twenty-one school
    45  year for all [other] school  districts  eligible  for  an  apportionment
    46  pursuant  to  subdivision four of section thirty-six hundred two of this
    47  part, such school districts shall annually submit  to  the  commissioner
    48  and  the director of the budget and shall make publicly available and on
    49  the district website a detailed statement of  the  total  funding  allo-
    50  cation  for  each  school in the district for the upcoming school budget
    51  year [prior to the first day of] on or before the Friday prior to  Labor
    52  Day of such school year, provided that:
    53    a.  Such  statements shall be in a statewide uniform form developed by
    54  the director of the  budget,  in  consultation  with  the  commissioner,
    55  provided  that  when  preparing statements districts shall adhere to and
    56  complete the prescribed form accurately and fully, and provided  further

        S. 1509--C                         201                        A. 2009--C
 
     1  that the director of the budget shall request in such form only informa-
     2  tion  that  is  known  to,  or  may  be ascertained or estimated by, the
     3  district.  Provided, further, that each local educational  agency  shall
     4  include  in  such  statement the approach used to allocate funds to each
     5  school and that such statement shall include but not be limited to sepa-
     6  rate entries for  each  individual  school,  demographic  data  for  the
     7  school,  per  pupil funding level, source of funds, and uniform decision
     8  rules regarding allocation of centralized spending to individual schools
     9  from all funding sources.
    10    b. Within [thirty] forty-five days of submission of such statement  by
    11  a  school  district,  the  commissioner and director of the budget shall
    12  review such statement and determine whether the  statement  is  complete
    13  and  is  in  the  format required by paragraph a of this subdivision. If
    14  such statement is determined to be complete and in the  format  required
    15  by  paragraph  a  of this subdivision, a written acknowledgement of such
    16  shall be sent to the school district. If no determination is made by the
    17  commissioner and the director of the budget within  [thirty]  forty-five
    18  days  of  submission  of  the  statement, such statement shall be deemed
    19  approved. Should the commissioner or the director of the budget  request
    20  additional  information  from the school district to determine complete-
    21  ness, the district  shall  submit  such  requested  information  to  the
    22  commissioner  and  the director of the budget within thirty days of such
    23  request and the commissioner and the director of the  budget's  deadline
    24  for  review  and  determination shall be extended by [thirty] forty-five
    25  days from the date of submission of the  additional  requested  informa-
    26  tion.  If  the commissioner or director of the budget determine a school
    27  district's spending statement to be noncompliant, such  school  district
    28  shall be allowed to submit a revised spending statement at any time.
    29    c.  If  a school district fails to submit a statement that is complete
    30  and in the format required by paragraph a of this  subdivision  [by  the
    31  first  day]  on  or  before the Friday prior to Labor Day of such school
    32  year or if the commissioner or director  of  the  budget  determine  the
    33  school  district's  spending  statement  to  be  noncompliant, a written
    34  explanation shall be provided and the school district will  have  thirty
    35  days  to  cure. If the school district does not cure within thirty days,
    36  at the joint direction of the director of the budget and the commission-
    37  er, the comptroller of the city in which such school district  is  situ-
    38  ated,  or  if  the  city does not have an elected comptroller, the chief
    39  financial officer of the city, or for school districts not located in  a
    40  city,  the  chief financial officer of the town in which the majority of
    41  the school district is situated shall  be  authorized,  at  his  or  her
    42  discretion,  to obtain appropriate information from the school district,
    43  and shall be authorized to complete such form and submit such  statement
    44  to  the  director  of  the  budget  and the commissioner for approval in
    45  accordance with paragraph b of this subdivision. Where  the  comptroller
    46  or  chief financial officer exercises the authority to submit such form,
    47  such submission shall occur within sixty days following notification  of
    48  the  school  district's failure to cure. Nothing in this paragraph shall
    49  preclude a school district from  submitting  a  spending  statement  for
    50  approval by the director of the budget and the commissioner at any time.
    51    2.  Nothing  in  this  section shall alter or suspend statutory school
    52  district budget and voting or approval requirements.
    53    3. a. For the two thousand nineteen--two thousand twenty  school  year
    54  and  thereafter, any school district that is required to submit a state-
    55  ment under subdivision one of this section for the  base  year  with  an
    56  underfunded high-need school shall prioritize all such underfunded high-

        S. 1509--C                         202                        A. 2009--C
 
     1  need  schools  among  its  individual  schools,  and shall submit to the
     2  commissioner on or before September first of the current year  a  report
     3  specifying  how  such  district  effectuated appropriate funding for the
     4  underfunded high-need schools.
     5    b. On or before May first of the base year, the director of the budget
     6  shall  produce  a  list  of underfunded high-need schools, as defined in
     7  paragraph c of this subdivision. Provided, however, that the director of
     8  the budget shall exclude from this list schools within  district  seven-
     9  ty-five of the city school district of New York, schools that are of the
    10  same  school  type  within  a district but do not serve any grade levels
    11  that overlap, schools serving only students in prekindergarten,  or  any
    12  other schools with irregular or outlying properties.
    13    c. For purposes of this subdivision:
    14    (1)  "school type" for any school shall mean elementary, middle, high,
    15  pre-k only, or K-12, as defined by the commissioner, provided  that  for
    16  purposes of this subdivision, a "middle" school shall include any school
    17  with  the  grade organization of either a middle school or a junior high
    18  school, and a "high" school shall include  any  school  with  the  grade
    19  organization  of  either  a  senior  high school or a junior-senior high
    20  school;
    21    (2) "underfunded high-need school" shall mean a school within a school
    22  district that has been deemed both a significantly high-need school  and
    23  a significantly low funded school;
    24    (3)  "student  need  index"  for  any  school  shall mean the quotient
    25  arrived at when dividing the  weighted  student  enrollment  as  defined
    26  herein  by  the  K-12  enrollment  for  the base year as reported on the
    27  statement required pursuant to this section;
    28    (4) "average student  need  index  by  school  type"  shall  mean  the
    29  quotient arrived at when dividing the sum of weighted student enrollment
    30  as  defined  herein for all schools within a school district of the same
    31  school type by the K-12 enrollment for the base year for all schools  in
    32  a  school  district of the same school type as reported on the statement
    33  required pursuant to this section;
    34    (5) "weighted student enrollment" for any school shall  mean  the  sum
    35  of:   (A) K-12 enrollment plus (B) the product of the number of students
    36  eligible to receive free and reduced price lunch  multiplied  by  sixty-
    37  five one-hundredths (0.65) plus (C) the product of the number of English
    38  language  learners multiplied by one-half (0.5), plus (D) the product of
    39  the number of students with disabilities multiplied by one and forty-one
    40  one-hundredths (1.41), for the base year as reported  on  the  statement
    41  required pursuant to this section;
    42    (6)  "significantly  high-need  school"  shall  mean  a  school with a
    43  student need index greater than the product of the average student  need
    44  index  by  school  type within the school district multiplied by one and
    45  five one-hundredths (1.05);
    46    (7) "per pupil expenditures" for any school shall  mean  the  quotient
    47  arrived at when dividing the expenditure amount as reported for the base
    48  year  in  the  statement  required  pursuant  to this section, excluding
    49  expenditures  for  prekindergarten  and  preschool   special   education
    50  programs  and  central district costs by the weighted student enrollment
    51  of the school;
    52    (8) "average per pupil expenditures by school  type"  shall  mean  the
    53  quotient arrived at when dividing (A) the sum of the expenditure amounts
    54  reported  for  the  base year in the statement required pursuant to this
    55  section,  excluding  expenditures  for  prekindergarten  and   preschool
    56  special  education  programs and central district costs, for all schools

        S. 1509--C                         203                        A. 2009--C
 
     1  within a school district of the same school type  by  (B)  the  weighted
     2  student  enrollment  for  the  base  year  for  all  schools in a school
     3  district of the same school type as reported on the  statement  required
     4  pursuant to this section;
     5    (9)  "significantly  low  funded  school" shall mean a school within a
     6  school district that has per pupil expenditures less than the product of
     7  the average per pupil expenditures by  school  type  within  the  school
     8  district multiplied by ninety-five one-hundredths (0.95).
     9    (10) "base year" shall mean the base year as defined in paragraph b of
    10  subdivision one of section thirty-six hundred two of this part.
    11    (11)  "current  year"  shall mean the current year as defined in para-
    12  graph a of subdivision one of section thirty-six  hundred  two  of  this
    13  part.
    14    §  3.  Paragraph  bb of subdivision 1 of section 3602 of the education
    15  law, as added by section 25 of part A of chapter 58 of the laws of 2011,
    16  is amended to read as follows:
    17    bb. "Personal income growth index" shall mean (1) for the two thousand
    18  twelve--two thousand thirteen school year, the average of the  quotients
    19  for  each  year in the period commencing with the two thousand five--two
    20  thousand six state fiscal year and finishing with the two thousand nine-
    21  -two thousand ten state fiscal year of the total personal income of  the
    22  state  for  each  such  year divided by the total personal income of the
    23  state for the immediately preceding state fiscal year, but not less than
    24  one [and], (2) for the  two  thousand  thirteen--two  thousand  fourteen
    25  [school year and each school year thereafter] through two thousand nine-
    26  teen--two  thousand  twenty  school  years,  the  quotient  of the total
    27  personal income of the state for the state fiscal year one year prior to
    28  the state fiscal year in which the base year commenced  divided  by  the
    29  total  personal  income of the state for the immediately preceding state
    30  fiscal year, but not less than one and (3) for the two thousand  twenty-
    31  -two  thousand  twenty-one  school year and each school year thereafter,
    32  the average of the quotients for each year in the period commencing with
    33  the state fiscal year nine years prior to the state fiscal year in which
    34  the base year began and finishing with the state fiscal  year  prior  to
    35  the state fiscal year in which the base year began of the total personal
    36  income  of  the  state  for each such year divided by the total personal
    37  income of the state for the immediately preceding state fiscal year, but
    38  not less than one.
    39    § 4. Paragraph e of subdivision 4 of section  3602  of  the  education
    40  law,  as amended by section 9-b of part CCC of chapter 59 of the laws of
    41  2018, is amended to read as follows:
    42    e. Community schools aid set-aside. Each  school  district  shall  set
    43  aside from its total foundation aid computed for the current year pursu-
    44  ant to this subdivision an amount equal to the sum of (i) the amount, if
    45  any, set forth for such district as "COMMUNITY SCHL AID (BT1617)" in the
    46  data  file produced by the commissioner in support of the enacted budget
    47  for the two thousand sixteen--two thousand  seventeen  school  year  and
    48  entitled "SA161-7", (ii) the amount, if any, set forth for such district
    49  as  "COMMUNITY  SCHL INCR" in the data file produced by the commissioner
    50  in support of the executive budget request for the two  thousand  seven-
    51  teen--two  thousand  eighteen  school year and entitled "BT171-8", [and]
    52  (iii) the amount, if any, set forth  for  such  district  as  "COMMUNITY
    53  SCHOOLS  INCREASE"  in  the  data  file  produced by the commissioner in
    54  support of the executive budget for the two thousand eighteen--two thou-
    55  sand nineteen school year and entitled "BT181-9", and (iv)  the  amount,
    56  if any, set forth for such district as "19-20 COMMUNITY SCHOOLS INCR" in

        S. 1509--C                         204                        A. 2009--C
 
     1  the  data  file produced by the commissioner in support of the executive
     2  budget for the two thousand nineteen--two thousand  twenty  school  year
     3  and  entitled  "BT192-0". Each school district shall use such "COMMUNITY
     4  SCHL AID (BT1617)" amount to support the transformation of school build-
     5  ings  into community hubs to deliver co-located or school-linked academ-
     6  ic, health, mental health, nutrition,  counseling,  legal  and/or  other
     7  services  to  students  and their families, including but not limited to
     8  providing a community school site coordinator, or to support other costs
     9  incurred  to  maximize  students'  academic  achievement.  Each   school
    10  district  shall  use  such  "COMMUNITY  SCHL INCR" amount to support the
    11  transformation of school buildings into community hubs to deliver co-lo-
    12  cated or school linked academic,  health,  mental  health  services  and
    13  personnel,  after-school programming, dual language programs, nutrition,
    14  counseling, legal and/or other services to students and their  families,
    15  including but not limited to providing a community school site coordina-
    16  tor  and  programs  for  English  language learners, or to support other
    17  costs incurred to  maximize  students'  academic  achievement,  provided
    18  however  that  a  school  district  whose  "COMMUNITY  SCHL INCR" amount
    19  exceeds one million dollars ($1,000,000) shall use an  amount  equal  to
    20  the  greater  of  one  hundred  fifty thousand dollars ($150,000) or ten
    21  percent of such "COMMUNITY SCHL INCR" amount to support such transforma-
    22  tion at schools with extraordinary high levels of student need as  iden-
    23  tified  by  the commissioner, subject to the approval of the director of
    24  the budget. Each school  district  shall  use  such  "COMMUNITY  SCHOOLS
    25  INCREASE"  to support the transformation of school buildings into commu-
    26  nity hubs to deliver  co-located  or  school  linked  academic,  health,
    27  mental  health  services  and  personnel, after-school programming, dual
    28  language programs, nutrition, counseling, legal and/or other services to
    29  students and their families, including but not limited  to  providing  a
    30  community  school  site  coordinator  and  programs for English language
    31  learners, or to support  other  costs  incurred  to  maximize  students'
    32  academic  achievement. Each school district shall use such "19-20 COMMU-
    33  NITY SCHOOLS INCR" to support the  transformation  of  school  buildings
    34  into  community  hubs  to  deliver co-located or school linked academic,
    35  health, mental health services and personnel, after-school  programming,
    36  dual  language programs, nutrition, trauma informed support, counseling,
    37  legal and/or other services to students and  their  families,  including
    38  but  not  limited  to  providing a community school site coordinator and
    39  programs for English  language  learners,  or  to  support  other  costs
    40  incurred to maximize students' academic achievement.
    41    §  5. Subdivision 1 of section 3602 of the education law is amended by
    42  adding a new paragraph ii to read as follows:
    43    ii. (1) "Direct certification count" shall be equal to the  number  of
    44  children  eligible  for  free  meals  or  free milk based on information
    45  obtained directly from the office of temporary and disability assistance
    46  administering the supplemental  nutrition  assistance  program  and  the
    47  department  of  health  administering Medicaid and providing data as per
    48  the United  States  department  of  agriculture  Medicaid  demonstration
    49  project.
    50    (2)  "Direct certification enrollment" shall mean enrollment collected
    51  for purposes of the direct certification matching process.
    52    (3) "Direct certification percent" shall mean the quotient arrived  at
    53  when dividing the direct certification count by the direct certification
    54  enrollment.
    55    (4)  "Three-year  direct  certification  percentage"  shall  mean  the
    56  quotient of: (A) the sum of the direct certification count for the  base

        S. 1509--C                         205                        A. 2009--C
 
     1  year,  plus  such direct certification count computed for the year prior
     2  to the base year, plus such direct certification count computed for  the
     3  year two years prior to the base year, divided by (B) the direct certif-
     4  ication  enrollment  for  the  base year, plus such direct certification
     5  enrollment computed for the year prior  to  the  base  year,  plus  such
     6  direct certification enrollment computed for the year two years prior to
     7  the base year.
     8    §  5-a.  Subdivision 1 of section 3602 of the education law is amended
     9  by adding a new paragraph jj to read as follows:
    10    jj. "Small city school districts" shall mean any school districts that
    11  were designated  as  small  city  school  districts  or  central  school
    12  districts  whose  boundaries  include  a portion of a small city for the
    13  school aid computer listing produced by the commissioner in  support  of
    14  the  enacted  budget for the two thousand fourteen--two thousand fifteen
    15  school year and entitled "SA141-5".
    16    § 5-b. Subdivision 4 of section 3602 of the education law  is  amended
    17  by adding a new paragraph g to read as follows:
    18    g.  Foundation  aid payable in the two thousand nineteen--two thousand
    19  twenty school year. Notwithstanding any provision of law to the  contra-
    20  ry,  foundation  aid  payable in the two thousand nineteen--two thousand
    21  twenty school year shall equal the sum of (1) the total  foundation  aid
    22  base  plus  (2) the executive foundation aid increase plus (3) the posi-
    23  tive difference, if any, of the total foundation aid base as  set  forth
    24  on  the  school  aid  computer  listing  produced by the commissioner in
    25  support of the two  thousand  nineteen--two  thousand  twenty  executive
    26  budget  and  entitled "BT192-0" less the total foundation aid base, plus
    27  (4) the greater of tiers A through J.
    28    For the purposes of this paragraph, "foundation aid  remaining"  shall
    29  mean  the  positive  difference,  if  any,  of  (1) total foundation aid
    30  computed pursuant to this section less (2) the total foundation aid base
    31  computed pursuant to paragraph j of subdivision one of this section.
    32    For the purposes of this paragraph:
    33    (i) "Tier A" shall equal the greater of  (A)  the  difference  of  the
    34  product  of  the  total  foundation  aid base multiplied by seventy-five
    35  ten-thousandths (0.0075) less the executive foundation aid  increase  or
    36  (B)  the  product of the executive foundation aid increase multiplied by
    37  five one-hundredths (0.05).
    38    (ii) "Tier B" shall equal the  product  of  foundation  aid  remaining
    39  multiplied  by  the  Tier  B percent. For purposes of this subparagraph,
    40  "Tier B percent" shall mean (A) for a city school  district  in  a  city
    41  with  a population of one million or more, nine thousand eleven hundred-
    42  thousandths (0.09011); (B) for a city school district in a city  with  a
    43  population  of  more  than  two hundred fifty thousand but less than one
    44  million, as of the most recent decennial census,  one-tenth  (0.1);  (C)
    45  for  a city school district in a city with a population of more than two
    46  hundred thousand but less than two hundred fifty  thousand,  as  of  the
    47  most  recent decennial census, six one-hundredths (0.06); (D) for a city
    48  school district in a city with a population of  more  than  one  hundred
    49  fifty thousand but less than two hundred thousand, as of the most recent
    50  decennial   census,  one  thousand  three-hundred  five  ten-thousandths
    51  (0.1305); (E) for a city school district in a city with a population  of
    52  more  than  one  hundred  twenty-five thousand but less than one hundred
    53  fifty thousand, as of the most recent decennial census,  eight  one-hun-
    54  dredths  (0.08);  and  (6)  for  all other school districts, one hundred
    55  thirty-seven ten-thousandths (0.0137).

        S. 1509--C                         206                        A. 2009--C
 
     1    (iii) "Tier C" shall equal, for all school  districts  where  (A)  the
     2  quotient arrived at when dividing the total foundation aid base by total
     3  foundation  aid is less than five-tenths (0.5), and (B) the pupil wealth
     4  ratio for total foundation aid  computed  pursuant  to  paragraph  a  of
     5  subdivision  three  of this section is less than one and one-tenth (1.1)
     6  or the difference of the combined wealth ratio for the  base  year  less
     7  the  combined  wealth ratio for the current year is greater than twenty-
     8  five one-thousandths (0.025), the difference of  the  product  of  total
     9  foundation aid multiplied by five-tenths (0.5) less the total foundation
    10  aid base.
    11    (iv) "Tier D" shall equal, for school districts where (A) the quotient
    12  arrived  at  when  dividing  the  public  school  district enrollment as
    13  computed pursuant to paragraph n of subdivision one of this section  for
    14  the  base  year by such enrollment for the two thousand eight--two thou-
    15  sand nine school year is greater than one and one-tenth (1.1),  (B)  the
    16  quotient  arrived  at  when  dividing the English language learner count
    17  computed pursuant to paragraph o of subdivision one of this section  for
    18  the  base  year  by such count for the two thousand twelve--two thousand
    19  thirteen school year is greater than one and one-tenth  (1.1),  (C)  the
    20  quotient  arrived at when dividing the difference of the combined wealth
    21  ratio computed pursuant to subparagraph one of paragraph c  of  subdivi-
    22  sion  three  of this section for the two thousand fourteen--two thousand
    23  fifteen school year less such combined wealth ratio for the current year
    24  divided by such combined wealth ratio for the two thousand fourteen--two
    25  thousand fifteen school year is greater than one-tenth  (0.1),  and  (D)
    26  the  pupil  wealth  ratio  for total foundation aid computed pursuant to
    27  paragraph a of subdivision three of this section is less  than  one  and
    28  four-tenths (1.4), the product of foundation aid remaining multiplied by
    29  twenty-five one-thousandths (0.025).
    30    (v)  "Tier E" shall equal, for school districts where (A) the quotient
    31  arrived at when  dividing  the  public  school  district  enrollment  as
    32  computed  pursuant to paragraph n of subdivision one of this section for
    33  the base year by such enrollment  for  the  two  thousand  thirteen--two
    34  thousand  fourteen  school  year  is  less  than one, (B) the three-year
    35  direct certification percentage as defined in paragraph ii  of  subdivi-
    36  sion  one  of  this  section  is  greater than thirty-six one-hundredths
    37  (0.36), and (C) the  quotient  arrived  at  when  dividing  the  English
    38  language  learner  count computed pursuant to paragraph o of subdivision
    39  one of this section for the base year by such count for the two thousand
    40  thirteen--two thousand fourteen school year  is  greater  than  one  and
    41  thirty-four  one-hundredths  (1.34)  or the difference of such base year
    42  pupils less such pupils for the  two  thousand  seventeen--two  thousand
    43  eighteen school year is greater than one hundred, the product of founda-
    44  tion  aid  remaining  multiplied  by  two  hundred  five ten-thousandths
    45  (0.0205).
    46    (vi) "Tier F" shall equal, for school districts where (A) the quotient
    47  arrived at when dividing the total foundation aid base by total  founda-
    48  tion aid is less than seventy-five one-hundredths (0.75), (B) the three-
    49  year  direct  certification  percentage  as  defined  in paragraph ii of
    50  subdivision one of this section  is  greater  than  forty-four  one-hun-
    51  dredths  (0.44),  and  (C) the three-year average free and reduced price
    52  lunch percent for the current year computed pursuant to paragraph  p  of
    53  subdivision  one  of  this  section  is greater than fifty-five one-hun-
    54  dredths (0.55), the positive difference, if any, of the product of total
    55  foundation aid base multiplied by two  hundred  thirty-eight  ten-thous-
    56  andths (0.0238) less the executive foundation aid increase.

        S. 1509--C                         207                        A. 2009--C
 
     1    (vii)  "Tier  G" shall equal, for school districts where (A) the pupil
     2  wealth ratio for total foundation aid computed pursuant to  paragraph  a
     3  of  subdivision  three  of this section is less than seven-tenths (0.7),
     4  and (B) the quotient arrived at when dividing the public school district
     5  enrollment  for  the  base  year by such enrollment for the two thousand
     6  fifteen--two thousand sixteen school year is greater than  or  equal  to
     7  one  and one one-hundredth (1.01), the product of foundation aid remain-
     8  ing multiplied by two hundred seventy-seven ten-thousandths (0.0277).
     9    (viii) "Tier H" shall equal, for small city school  districts  defined
    10  pursuant to paragraph jj of subdivision one of this section, the product
    11  of  the  foundation aid remaining multiplied by one thousand one hundred
    12  twenty-four ten-thousandths (0.1124).
    13    (ix) "Tier I" shall equal, for small  city  school  districts  defined
    14  pursuant to paragraph jj of subdivision one of this section, the product
    15  of  the  total  foundation  aid  base  multiplied  by two one-hundredths
    16  (0.02).
    17    (x) "Tier J" shall equal, for school districts  with  (A)  a  sparsity
    18  factor  computed  pursuant  to  paragraph  r  of subdivision one of this
    19  section greater than zero, and (B) a combined  wealth  ratio  for  total
    20  foundation  aid computed pursuant to paragraph c of subdivision three of
    21  this section less than or equal to one and five-tenths (1.5), the great-
    22  er of (A) the product of foundation aid remaining multiplied  by  forty-
    23  eight one-thousandths (0.048) or (B) the product of the total foundation
    24  aid base multiplied by seventy-five ten-thousandths (0.0075).
    25    (xi)  The  "executive  foundation  aid increase" shall be equal to the
    26  difference of (A) the amounts set forth  for  each  school  district  as
    27  "FOUNDATION  AID"  under  the  heading  "2019-20  ESTIMATED AIDS" in the
    28  school aid computer listing produced by the commissioner in  support  of
    29  the executive budget request for the two thousand nineteen--two thousand
    30  twenty school year and entitled "BT192-0" less (B) the amounts set forth
    31  for  each school district as "FOUNDATION AID" under the heading "2018-19
    32  BASE YEAR AIDS" in such computer listing.
    33    § 5-c. Clause (ii) of subparagraph 2 of paragraph b of  subdivision  4
    34  of  section 3602 of the education law, as amended by section 9-b of part
    35  CCC of chapter 59 of the laws of 2018, is amended to read as follows:
    36    (ii)  Phase-in  foundation  increase  factor.  For  the  two  thousand
    37  eleven--two   thousand  twelve  school  year,  the  phase-in  foundation
    38  increase factor shall equal thirty-seven and  one-half  percent  (0.375)
    39  and  the phase-in due minimum percent shall equal nineteen and forty-one
    40  hundredths percent (0.1941), for the two thousand  twelve--two  thousand
    41  thirteen school year the phase-in foundation increase factor shall equal
    42  one and seven-tenths percent (0.017), for the two thousand thirteen--two
    43  thousand  fourteen  school  year the phase-in foundation increase factor
    44  shall equal (1) for a city school district in a city having a population
    45  of one  million  or  more,  five  and  twenty-three  hundredths  percent
    46  (0.0523) or (2) for all other school districts zero percent, for the two
    47  thousand fourteen--two thousand fifteen school year the phase-in founda-
    48  tion  increase  factor  shall  equal (1) for a city school district of a
    49  city having a population of one million or  more,  four  and  thirty-two
    50  hundredths  percent  (0.0432)  or (2) for a school district other than a
    51  city school district having a population of  one  million  or  more  for
    52  which  (A)  the  quotient  of  the positive difference of the foundation
    53  formula aid minus the foundation aid base computed pursuant to paragraph
    54  j of subdivision one of this section divided by the  foundation  formula
    55  aid  is greater than twenty-two percent (0.22) and (B) a combined wealth
    56  ratio less than thirty-five hundredths (0.35), seven percent  (0.07)  or

        S. 1509--C                         208                        A. 2009--C

     1  (3)  for  all  other  school  districts,  four and thirty-one hundredths
     2  percent (0.0431), and for the two thousand fifteen--two thousand sixteen
     3  school year the phase-in foundation increase factor shall equal: (1) for
     4  a  city  school district of a city having a population of one million or
     5  more,  thirteen  and  two  hundred  seventy-four   thousandths   percent
     6  (0.13274);  or  (2)  for  districts  where  the quotient arrived at when
     7  dividing (A) the product of the total  aidable  foundation  pupil  units
     8  multiplied  by  the  district's  selected  foundation aid less the total
     9  foundation aid base computed pursuant to paragraph j of subdivision  one
    10  of  this section divided by (B) the product of the total aidable founda-
    11  tion pupil units multiplied by the district's selected foundation aid is
    12  greater than nineteen percent (0.19), and where the district's  combined
    13  wealth  ratio  is  less  than  thirty-three hundredths (0.33), seven and
    14  seventy-five hundredths percent (0.0775); or (3) for any other  district
    15  designated  as  high  need pursuant to clause (c) of subparagraph two of
    16  paragraph c of subdivision six  of  this  section  for  the  school  aid
    17  computer  listing produced by the commissioner in support of the enacted
    18  budget for the two thousand seven--two thousand eight  school  year  and
    19  entitled  "SA0708",  four  percent  (0.04);  or  (4)  for  a city school
    20  district in a city having a population of one hundred twenty-five  thou-
    21  sand  or more but less than one million, fourteen percent (0.14); or (5)
    22  for school districts that were designated as small city school districts
    23  or central school districts whose boundaries  include  a  portion  of  a
    24  small  city  for the school aid computer listing produced by the commis-
    25  sioner in support of the enacted budget for the two thousand  fourteen--
    26  two  thousand  fifteen school year and entitled "SA1415", four and seven
    27  hundred fifty-one thousandths percent (0.04751); or (6)  for  all  other
    28  districts  one  percent  (0.01),  and  for the two thousand sixteen--two
    29  thousand seventeen school year  the  foundation  aid  phase-in  increase
    30  factor  shall  equal for an eligible school district the greater of: (1)
    31  for a city school district in a city with a population of one million or
    32  more, seven and seven hundred eighty four thousandths percent (0.07784);
    33  or (2) for a city school district in a city with a  population  of  more
    34  than two hundred fifty thousand but less than one million as of the most
    35  recent  federal  decennial  census,  seven  and three hundredths percent
    36  (0.0703); or (3) for a city school district in a city with a  population
    37  of  more than two hundred thousand but less than two hundred fifty thou-
    38  sand as of the most recent federal decennial census, six and seventy-two
    39  hundredths percent (0.0672); or (4) for a city school district in a city
    40  with a population of more than one hundred fifty thousand but less  than
    41  two hundred thousand as of the most recent federal decennial census, six
    42  and  seventy-four  hundredths percent (0.0674); or (5) for a city school
    43  district in a city with a population of more than  one  hundred  twenty-
    44  five  thousand  but  less than one hundred fifty thousand as of the most
    45  recent federal decennial census, nine and fifty-five hundredths  percent
    46  (0.0955); or (6) for school districts that were designated as small city
    47  school  districts or central school districts whose boundaries include a
    48  portion of a small city for the school aid computer listing produced  by
    49  the  commissioner  in support of the enacted budget for the two thousand
    50  fourteen--two thousand fifteen school year and entitled "SA141-5" with a
    51  combined wealth ratio less than one and four tenths (1.4), nine  percent
    52  (0.09),  provided,  however,  that  for  such  districts  that  are also
    53  districts designated as high need urban-suburban pursuant to clause  (c)
    54  of  subparagraph  two  of paragraph c of subdivision six of this section
    55  for the school aid computer listing  produced  by  the  commissioner  in
    56  support  of  the enacted budget for the two thousand seven--two thousand

        S. 1509--C                         209                        A. 2009--C
 
     1  eight school year and entitled "SA0708",  nine  and  seven  hundred  and
     2  nineteen  thousandths  percent  (0.09719);  or  (7) for school districts
     3  designated as high need rural pursuant to clause (c) of subparagraph two
     4  of  paragraph  c  of  subdivision six of this section for the school aid
     5  computer listing produced by the commissioner in support of the  enacted
     6  budget  for  the  two thousand seven--two thousand eight school year and
     7  entitled "SA0708", thirteen and six tenths percent (0.136); or  (8)  for
     8  school  districts  designated  as  high  need urban-suburban pursuant to
     9  clause (c) of subparagraph two of paragraph c of subdivision six of this
    10  section for the school aid computer listing produced by the commissioner
    11  in support of the enacted budget for the two thousand  seven--two  thou-
    12  sand  eight  school  year  and entitled "SA0708", seven hundred nineteen
    13  thousandths percent (0.00719); or (9)  for  all  other  eligible  school
    14  districts,  forty-seven  hundredths  percent  (0.0047), provided further
    15  that for the two thousand seventeen--two thousand eighteen  school  year
    16  the  foundation  aid increase phase-in factor shall equal (1) for school
    17  districts with a census 2000 poverty rate computed pursuant to paragraph
    18  q of subdivision one of this section equal to or greater than twenty-six
    19  percent (0.26), ten and three-tenths  percent  (0.103),  or  (2)  for  a
    20  school  district in a city with a population in excess of one million or
    21  more, seventeen and seventy-seven one-hundredths  percent  (0.1777),  or
    22  (3)  for a city school district in a city with a population of more than
    23  two hundred fifty thousand but less than one million,  as  of  the  most
    24  recent  decennial  census,  twelve  and  sixty-nine  hundredths  percent
    25  (0.1269) or (4) for a city school district in a city with  a  population
    26  of  more than one hundred fifty thousand but less than two hundred thou-
    27  sand, as of the most recent federal decennial census, ten  and  seventy-
    28  eight one hundredths percent (0.1078), or (5) for a city school district
    29  in  a  city with a population of more than one hundred twenty-five thou-
    30  sand but less than one hundred fifty thousand  as  of  the  most  recent
    31  federal decennial census, nineteen and one hundred eight one-thousandths
    32  percent  (0.19108),  or  (6) for a city school district in a city with a
    33  population of more than two hundred thousand but less than  two  hundred
    34  fifty  thousand  as of the most recent federal decennial census, ten and
    35  six-tenths percent (0.106), or (7) for all  other  districts,  four  and
    36  eighty-seven  one-hundredths  percent (0.0487), and for the two thousand
    37  [nineteen] twenty--two thousand  [twenty]  twenty-one  school  year  and
    38  thereafter  the commissioner shall annually determine the phase-in foun-
    39  dation increase factor subject to allocation pursuant to the  provisions
    40  of  subdivision eighteen of this section and any provisions of a chapter
    41  of the laws of New York as described therein.
    42    § 5-d. Subdivision 4 of section 3627 of the education law, as  amended
    43  by  section  42-b  of  part  CCC  of  chapter 59 of the laws of 2018, is
    44  amended to read as follows:
    45    4. Notwithstanding any other provision of law  to  the  contrary,  any
    46  expenditures for transportation provided pursuant to this section in the
    47  two  thousand thirteen--two thousand fourteen school year and thereafter
    48  and otherwise eligible for transportation aid  pursuant  to  subdivision
    49  seven of section thirty-six hundred two of this article shall be consid-
    50  ered  approved  transportation expenses eligible for transportation aid,
    51  provided further that for the two thousand thirteen--two thousand  four-
    52  teen  school year such aid shall be limited to eight million one hundred
    53  thousand dollars and for the two thousand fourteen--two thousand fifteen
    54  school year such aid shall be limited to the sum of twelve  million  six
    55  hundred  thousand  dollars plus the base amount and for the two thousand
    56  fifteen--two thousand sixteen school year [and thereafter]  through  two

        S. 1509--C                         210                        A. 2009--C
 
     1  thousand  eighteen--two  thousand nineteen school year such aid shall be
     2  limited to the sum of eighteen million eight hundred [and]  fifty  thou-
     3  sand  dollars  plus the base amount, and for the two thousand nineteen--
     4  two thousand twenty school year and thereafter such aid shall be limited
     5  to the sum of nineteen million three hundred fifty thousand dollars plus
     6  the  base amount.  For purposes of this subdivision, "base amount" means
     7  the amount of transportation aid paid to the school district for expend-
     8  itures incurred in the two thousand twelve--two thousand thirteen school
     9  year for transportation that would have been eligible for  aid  pursuant
    10  to  this  section  had  this section been in effect in such school year,
    11  except that subdivision six of this section shall be deemed not to  have
    12  been  in  effect.  And  provided  further that the school district shall
    13  continue to annually expend for the transportation described in subdivi-
    14  sion one of this section at least the expenditures  used  for  the  base
    15  amount.
    16    §  6.  Paragraph  d  of subdivision 4 of section 3602 of the education
    17  law, as amended by section 9-b of part CCC of chapter 59 of the laws  of
    18  2018, is amended to read as follows:
    19    d.  For  the  two  thousand fourteen--two thousand fifteen through two
    20  thousand [eighteen] twenty-three--two  thousand  [nineteen]  twenty-four
    21  school years a city school district of a city having a population of one
    22  million or more may use amounts apportioned pursuant to this subdivision
    23  for afterschool programs.
    24    § 7. Intentionally omitted.
    25    § 8. Intentionally omitted.
    26    § 9. Intentionally omitted.
    27    § 10. Intentionally omitted.
    28    § 10-a. Subdivisions 10 and 11 of section 3602-e of the education law,
    29  subdivision 10 as amended by section 26 of part YYY of chapter 59 of the
    30  laws  of  2017,  the  opening  paragraph of subdivision 10 as amended by
    31  section 15, subparagraphs (ii) and (iii) of paragraph b  of  subdivision
    32  10  as amended by section 16 and the closing paragraph of paragraph b of
    33  subdivision 10 as amended by section 17 of part CCC of chapter 59 of the
    34  laws of 2018 and subdivision 11 as amended by section 18 of part CCC  of
    35  chapter 59 of the laws of 2018, are amended to read as follows:
    36    10.  Universal  prekindergarten aid.  Notwithstanding any provision of
    37  law to the contrary,
    38    (i) for aid payable in  the  two  thousand  eight--two  thousand  nine
    39  school  year,  the  grant to each eligible school district for universal
    40  prekindergarten aid shall be computed pursuant to this subdivision, and
    41    (ii) for the two thousand nine--two  thousand  ten  and  two  thousand
    42  ten--two  thousand  eleven  school  years, each school district shall be
    43  eligible for a maximum grant equal  to  the  amount  computed  for  such
    44  school  district  for the base year in the electronic data file produced
    45  by the commissioner in support of the two  thousand  nine--two  thousand
    46  ten  education,  labor  and family assistance budget, provided, however,
    47  that in the case of a district implementing programs for the first  time
    48  or  implementing expansion programs in the two thousand eight--two thou-
    49  sand nine school year where such programs operate for a minimum of nine-
    50  ty days in any one school year as provided in  section  151-1.4  of  the
    51  regulations of the commissioner, for the two thousand nine--two thousand
    52  ten  and two thousand ten--two thousand eleven school years, such school
    53  district shall be eligible for a  maximum  grant  equal  to  the  amount
    54  computed  pursuant to paragraph a of subdivision nine of this section in
    55  the two thousand eight--two thousand nine school year, and

        S. 1509--C                         211                        A. 2009--C
 
     1    (iii) for the two thousand eleven--two  thousand  twelve  school  year
     2  each  school district shall be eligible for a maximum grant equal to the
     3  amount set forth for such school district as "UNIVERSAL PREKINDERGARTEN"
     4  under the heading "2011-12 ESTIMATED AIDS" in the  school  aid  computer
     5  listing  produced  by  the commissioner in support of the enacted budget
     6  for the 2011-12 school year and entitled "SA111-2", and
     7    (iv) for two thousand twelve--two thousand thirteen through two  thou-
     8  sand  sixteen--two  thousand seventeen school years each school district
     9  shall be eligible for a maximum grant equal to the greater  of  (A)  the
    10  amount set forth for such school district as "UNIVERSAL PREKINDERGARTEN"
    11  under  the  heading  "2010-11 BASE YEAR AIDS" in the school aid computer
    12  listing produced by the commissioner in support of  the  enacted  budget
    13  for  the  2011-12  school year and entitled "SA111-2", or (B) the amount
    14  set forth for such school district as "UNIVERSAL PREKINDERGARTEN"  under
    15  the  heading "2010-11 BASE YEAR AIDS" in the school aid computer listing
    16  produced by the commissioner  on  May  fifteenth,  two  thousand  eleven
    17  pursuant  to  paragraph  b  of  subdivision  twenty-one of section three
    18  hundred five of this chapter, and
    19    (v) for the two thousand  seventeen--two  thousand  eighteen  and  two
    20  thousand  eighteen--two  thousand  nineteen  school  years,  each school
    21  district shall be eligible to receive a grant amount equal to the sum of
    22  (A) the amount set forth for such school district as "UNIVERSAL  PREKIN-
    23  DERGARTEN"  under the heading "2016-17 ESTIMATED AIDS" in the school aid
    24  computer listing produced by the commissioner in support of the  enacted
    25  budget  for the two thousand sixteen--two thousand seventeen school year
    26  and entitled "SA161-7" plus  (B)  the  amount  awarded  to  such  school
    27  district for the priority full-day prekindergarten and expanded half-day
    28  prekindergarten  grant  program for high need students for the two thou-
    29  sand sixteen--two thousand seventeen school  year  pursuant  to  chapter
    30  fifty-three  of  the  laws  of  two thousand thirteen, provided that for
    31  purposes of calculating the maintenance of effort reduction in  subdivi-
    32  sion  eleven  of  this  section grant amounts shall be the four-year-old
    33  grant amount, and
    34    (vi) for the two thousand nineteen--two thousand twenty  school  year,
    35  each  school  district shall be eligible to receive a grant amount equal
    36  to the sum of (A) the amount set  forth  for  such  school  district  as
    37  "UNIVERSAL  PREKINDERGARTEN" in the school aid computer listing produced
    38  by the commissioner in support of the enacted budget for the  two  thou-
    39  sand  eighteen--two  thousand  nineteen  school year plus (B) the amount
    40  awarded to such school district for the  federal  preschool  development
    41  expansion  grant  for  the two thousand seventeen--two thousand eighteen
    42  school year pursuant to the American Recovery and  Reinvestment  Act  of
    43  2009  (ARRA),  Sections  14005, 14006, and 14013, Title XIV, (Public Law
    44  112-10), as amended by section 1832(b) of Division B of  the  Department
    45  of  Defense  and  Full-Year Continuing Appropriations Act, 2011 (Pub. L.
    46  112-10), and the Department of Education Appropriations Act, 2012 (Title
    47  III Division F of Pub. L. 112-74, the Consolidated  Appropriations  Act,
    48  2012)  plus  (C)  the  amount  awarded  to  such school district for the
    49  expanded prekindergarten program for three and four  year-olds  for  the
    50  two  thousand  eighteen--two  thousand  nineteen school year pursuant to
    51  chapter sixty-one of the laws of  two  thousand  fifteen  plus  (D)  the
    52  amount  awarded to such school district for the expanded prekindergarten
    53  for three-year-olds in high need districts program for the two  thousand
    54  eighteen--two  thousand  nineteen school year pursuant to chapter fifty-
    55  three of the laws of two thousand sixteen plus (E) the amount awarded to
    56  such school district for the expanded prekindergarten program for three-

        S. 1509--C                         212                        A. 2009--C

     1  and four-year-olds for the two thousand eighteen--two thousand  nineteen
     2  school  year pursuant to a chapter of the laws of two thousand seventeen
     3  plus (F) the amount awarded to  such  school  district,  subject  to  an
     4  available  appropriation,  through  the pre-kindergarten expansion grant
     5  for the  two  thousand  eighteen--two  thousand  nineteen  school  year,
     6  provided  that such school district has met all requirements pursuant to
     7  this section and for purposes of calculating the maintenance  of  effort
     8  reduction  in subdivision eleven of this section that such grant amounts
     9  shall be divided into a four-year-old grant amount based on  the  amount
    10  each  district  was  eligible to receive in the base year to serve four-
    11  year-old prekindergarten pupils and a three-year-old grant amount  based
    12  on  the amount each district was eligible to receive in the base year to
    13  serve three-year-old pupils, and
    14    (vii) for the two thousand twenty--two thousand twenty-one school year
    15  and thereafter, each school district shall  be  eligible  to  receive  a
    16  grant  amount  equal  to  the  sum  of (A) the amount set forth for such
    17  school district as "UNIVERSAL PREKINDERGARTEN ALLOCATION" on the comput-
    18  er file produced by the commissioner in support of  the  enacted  budget
    19  for  the prior year plus (B) the amount awarded to such school district,
    20  subject to an  available  appropriation,  through  the  pre-kindergarten
    21  expansion  grant  for the prior year, provided that such school district
    22  has met all requirements pursuant to this section and  for  purposes  of
    23  calculating the maintenance of effort reduction in subdivision eleven of
    24  this  section that such grant amounts shall be divided into a four-year-
    25  old grant amount based on the  amount  each  district  was  eligible  to
    26  receive  in  the base year to serve four-year-old prekindergarten pupils
    27  and a three-year-old grant amount based on the amount each district  was
    28  eligible to receive in the base year to serve three-year-old pupils, and
    29  provided further that the maximum grant shall not exceed the total actu-
    30  al  grant  expenditures  incurred  by the school district in the current
    31  school year as approved by the commissioner.
    32    a. Each school district shall be eligible to  serve  the  sum  of  (i)
    33  eligible  full-day four-year-old prekindergarten pupils plus (ii) eligi-
    34  ble half-day four-year-old prekindergarten pupils  plus  (iii)  eligible
    35  full-day  three-year-old prekindergarten pupils plus (iv) eligible half-
    36  day three-year-old prekindergarten pupils.
    37    b. For purposes of paragraph a of this subdivision:
    38    (i) "Selected aid per prekindergarten pupil" shall equal  the  greater
    39  of  (A)  the  product  of five-tenths and the school district's selected
    40  foundation aid for the current year, or (B) the aid per  prekindergarten
    41  pupil  calculated pursuant to this subdivision for the two thousand six-
    42  two thousand seven school year, based on data on file for the school aid
    43  computer listing produced by the commissioner in support of the  enacted
    44  budget  for  the  two  thousand  six--two thousand seven school year and
    45  entitled "SA060-7"; provided, however, that in the two thousand  eight--
    46  two thousand nine school year, a city school district in a city having a
    47  population  of  one million inhabitants or more shall not be eligible to
    48  select aid per prekindergarten pupil pursuant  to  clause  (A)  of  this
    49  subparagraph;
    50    (ii)  (1)  "Eligible  Full-day  four-year-old  prekindergarten pupils"
    51  shall equal:
    52    For the two thousand seventeen--two thousand eighteen school year  the
    53  sum  of,  from  the  priority  full-day prekindergarten program, (A) the
    54  maximum aidable pupils such district was eligible to serve in  the  base
    55  year  plus  (B)  the  maximum aidable number of half-day prekindergarten
    56  pupils converted into a full-day prekindergarten pupil in the base year;

        S. 1509--C                         213                        A. 2009--C

     1    For the two thousand eighteen--two thousand nineteen school  year  the
     2  sum  of,  from  the  programs  pursuant to this section, (A) the maximum
     3  aidable full-day prekindergarten pupils such district  was  eligible  to
     4  serve  in  the base year plus (B) the maximum aidable number of half-day
     5  prekindergarten  pupils  converted  into  [a]  full-day  prekindergarten
     6  [pupil] pupils in the base year;
     7    For the two thousand nineteen--two thousand twenty school year the sum
     8  of, from each of (A) the programs pursuant  to  this  section,  (B)  the
     9  federal  preschool development expansion grant, (C) the expanded prekin-
    10  dergarten program, (D) [the  expanded  prekindergarten  for  three-year-
    11  olds,  (E)]  the  expanded  prekindergarten program for three- and four-
    12  year-olds, and [(F)] (E) the prekindergarten expansion  grant,  (1)  the
    13  maximum  aidable  full-day  four-year-old  prekindergarten  pupils  such
    14  district was eligible to serve in the base year, plus  (2)  the  maximum
    15  aidable   number   of   half-day  four-year-old  prekindergarten  pupils
    16  converted into [a] full-day prekindergarten [pupil] pupils in  the  base
    17  year;
    18    For  the  two thousand twenty--two thousand twenty-one school year and
    19  thereafter the sum of, from each of (A) the programs  pursuant  to  this
    20  section  and  (B)  the pre-kindergarten expansion grant, (1) the maximum
    21  aidable full-day four-year-old prekindergarten pupils such district  was
    22  eligible  to serve in the base year, plus (2) the maximum aidable number
    23  of half-day four-year-old  prekindergarten  pupils  converted  into  [a]
    24  full-day prekindergarten [pupil] pupils in the base year;
    25    (2)  "Eligible  full-day  three-year-old prekindergarten pupils" shall
    26  equal:
    27    For the two thousand nineteen--two thousand twenty  school  year,  the
    28  sum  of,  from each of (A) the expanded prekindergarten program, (B) the
    29  expanded prekindergarten program for three-year-olds, (C)  the  expanded
    30  prekindergarten program for three- and four-year-olds, and (D) the prek-
    31  indergarten  expansion  grant,  (1)  the maximum aidable full-day three-
    32  year-old prekindergarten pupils such district was eligible to  serve  in
    33  the  base  year,  plus (2) the maximum aidable number of half-day three-
    34  year-old prekindergarten pupils converted into full-day  prekindergarten
    35  pupils in the base year;
    36    For  the  two thousand twenty--two thousand twenty-one school year and
    37  thereafter, the sum of, from each of (A) the programs pursuant  to  this
    38  section,  and  (B)  the prekindergarten expansion grant, (1) the maximum
    39  aidable full-day three-year-old prekindergarten pupils such district was
    40  eligible to serve in the base year, plus (2) the maximum aidable  number
    41  of  half-day  three-year-old prekindergarten pupils converted into full-
    42  day prekindergarten pupils in the base year;
    43    (iii) ["Half-day] (1) "Eligible half-day four-year-old prekindergarten
    44  pupils" shall equal:
    45    For the two thousand seventeen--two thousand eighteen school year  the
    46  sum of the maximum aidable half-day prekindergarten pupils such district
    47  was eligible to serve for the base year from (A) the program pursuant to
    48  this  section plus such pupils from (B) the priority full-day prekinder-
    49  garten program, less the maximum aidable number of  half-day  prekinder-
    50  garten pupils converted into [a] full-day prekindergarten [pupil] pupils
    51  under the priority full-day prekindergarten program for the base year;
    52    For  the two thousand eighteen--two thousand nineteen school year, the
    53  maximum aidable half-day prekindergarten pupils such district was eligi-
    54  ble to serve for the  base  year  from  the  program  pursuant  to  this
    55  section;

        S. 1509--C                         214                        A. 2009--C

     1    For  the  two  thousand nineteen--two thousand twenty school year, the
     2  sum of the maximum aidable half-day four-year-old prekindergarten pupils
     3  such district was eligible to serve for  the  base  year  from  (A)  the
     4  program  pursuant to this section plus such pupils from (B) the expanded
     5  prekindergarten  program plus such pupils from (C) [the expanded prekin-
     6  dergarten for three-year-olds plus such pupils from  (D)]  the  expanded
     7  prekindergarten  program  for three- and four-year-olds plus such pupils
     8  from [(E)] (D) the prekindergarten expansion grant, less the sum of  the
     9  maximum  aidable number of half-day four-year-old prekindergarten pupils
    10  converted into [a] full-day four-year-old prekindergarten [pupil] pupils
    11  under each of (1) the federal preschool expansion  grant  for  the  base
    12  year plus such pupils from (2) the expanded prekindergarten program plus
    13  such  pupils  from (3) [the expanded prekindergarten for three-year-olds
    14  plus such pupils from (4)]  the  expanded  prekindergarten  program  for
    15  three- and four-year-olds plus such pupils from [(5)] (4) the prekinder-
    16  garten expansion grant for the base year;
    17    For  the  two thousand twenty--two thousand twenty-one school year and
    18  thereafter, the sum of the maximum aidable half-day four-year-old  prek-
    19  indergarten pupils such district was eligible to serve for the base year
    20  from  (A) the program pursuant to this section plus such pupils from (B)
    21  the pre-kindergarten expansion grant, less the maximum aidable number of
    22  half-day four-year-old prekindergarten pupils converted into  [a]  full-
    23  day four-year-old prekindergarten [pupil] pupils under the prekindergar-
    24  ten expansion grant for the base year;
    25    (2)  "Eligible  half-day  three-year-old prekindergarten pupils" shall
    26  equal:
    27    For the two thousand nineteen--two thousand twenty  school  year,  the
    28  sum  of  the  maximum  aidable  half-day  three-year-old prekindergarten
    29  pupils such district was eligible to serve for the base  year  from  (A)
    30  the  expanded  prekindergarten  program  plus  such  pupils from (B) the
    31  expanded prekindergarten for three-year-olds plus such pupils  from  (C)
    32  the  expanded prekindergarten program for three- and four-year-olds plus
    33  such pupils from (D) the prekindergarten expansion grant, less  the  sum
    34  of the maximum aidable number of half-day three-year-old prekindergarten
    35  pupils  converted  into  full-day  three-year-old prekindergarten pupils
    36  under each of (1) the expanded prekindergarten program plus such  pupils
    37  from  (2)  the  expanded  prekindergarten  for three-year-olds plus such
    38  pupils from (3) the expanded  prekindergarten  program  for  three-  and
    39  four-year-olds  plus  such pupils from (4) the prekindergarten expansion
    40  grant for the base year;
    41    For the two thousand twenty--two thousand twenty-one school  year  and
    42  thereafter, the sum of the maximum aidable half-day three-year-old prek-
    43  indergarten pupils such district was eligible to serve for the base year
    44  from  (A) the program pursuant to this section plus such pupils from (B)
    45  the prekindergarten expansion grant, less the maximum aidable number  of
    46  half-day  three-year-old  prekindergarten pupils converted into full-day
    47  three-year-old prekindergarten pupils under the  prekindergarten  expan-
    48  sion grant for the base year;
    49    (iv)  "Unserved  four-year-old  prekindergarten pupils" shall mean the
    50  product of eighty-five percent multiplied by the positive difference, if
    51  any, between the sum of the public school enrollment and  the  nonpublic
    52  school enrollment of children attending full day and half day kindergar-
    53  ten programs in the district in the year prior to the base year less the
    54  number  of  resident children who attain the age of four before December
    55  first of the base year, who were served during such  school  year  by  a
    56  prekindergarten  program approved pursuant to section forty-four hundred

        S. 1509--C                         215                        A. 2009--C
 
     1  ten of this chapter, where such services are provided for more than four
     2  hours per day;
     3    (v)  (1)  "Prekindergarten  four-year-old  maintenance of effort base"
     4  shall mean the number of eligible [total] full-day four-year-old prekin-
     5  dergarten pupils set forth for the district in this paragraph  plus  the
     6  product  of  one half (0.5) multiplied by the number of eligible [total]
     7  half-day four-year-old prekindergarten pupils set forth for the district
     8  in this paragraph;
     9    (2) "Prekindergarten three-year-old maintenance of effort base"  shall
    10  mean  the  number  of  eligible  full-day three-year-old prekindergarten
    11  pupils set forth for the district in this paragraph plus the product  of
    12  one half (0.5) multiplied by the number of eligible half-day three-year-
    13  old prekindergarten pupils set forth for the district in this paragraph;
    14    (vi)  (1)  "Current  year four-year-old prekindergarten pupils served"
    15  shall mean the sum of  full  day  four-year-old  prekindergarten  pupils
    16  served in the current year plus the product of one half (0.5) multiplied
    17  by the half day four-year-old prekindergarten pupils in the current year
    18  less the half-day four-year-old conversion overage;
    19    (2)  "Current year three-year-old prekindergarten pupils served" shall
    20  mean the sum of full day three-year-old prekindergarten pupils served in
    21  the current year plus the product of one half (0.5)  multiplied  by  the
    22  half  day three-year-old prekindergarten pupils in the current year less
    23  the half-day three-year-old conversion overage;
    24    (vii) (1) "Half-day four-year-old conversion overage" shall equal, for
    25  districts [that serve greater than] with thirty percent  fewer  full-day
    26  four-year-old  prekindergarten  pupils  served  in the current year than
    27  eligible  full-day  four-year-old  prekindergarten  pupils  [during  the
    28  current  year than the number of total eligible full-day prekindergarten
    29  pupils] as set forth [for the district] in this paragraph [b of subdivi-
    30  sion ten of this section] due to the conversion of  full-day  four-year-
    31  old  prekindergarten  pupils  served  in  the  current  year to half-day
    32  [slots] four year-old prekindergarten pupils served in the current year,
    33  the difference of the product of seven-tenths multiplied by the  [total]
    34  eligible  full-day  four-year-old prekindergarten pupils rounded down to
    35  the nearest whole number, less  the  number  of  full-day  four-year-old
    36  prekindergarten pupils [actually] served[.] in the current year;
    37    (2)  "Half-day  three-year-old  conversion  overage"  shall equal, for
    38  districts with thirty percent fewer full-day  three-year-old  prekinder-
    39  garten  pupils  served in the current year than eligible full-day three-
    40  year-old prekindergarten pupils as set forth  in  paragraph  b  of  this
    41  subdivision  due to the conversion of full-day three-year-old prekinder-
    42  garten pupils served in the  current  year  to  half-day  three-year-old
    43  prekindergarten pupils served in the current year, the difference of the
    44  product  of seven-tenths multiplied by the eligible full-day three-year-
    45  old prekindergarten pupils rounded down to  the  nearest  whole  number,
    46  less the number of full-day three-year-old prekindergarten pupils served
    47  in the current year;
    48    (3) Provided that a district may apply to the commissioner for a hard-
    49  ship  waiver  that  would  allow  a district to convert more than thirty
    50  percent of full-day four-year-old prekindergarten [slots] pupils  served
    51  in  the  current  year to half-day [slots] four-year-old prekindergarten
    52  pupils served in the  current  year  or  three-year-old  prekindergarten
    53  pupils  served in the current year to half-day three-year-old prekinder-
    54  garten pupils served in the current year and receive  funding  for  such
    55  slots.  Such  waiver shall be granted upon a demonstration by the school
    56  district that due to a significant change in the resources available  to

        S. 1509--C                         216                        A. 2009--C

     1  the  school  district  and absent [a] this hardship waiver [to allow the
     2  conversion of more than thirty percent of full-day prekindergarten slots
     3  to half-day slots], the school district would be unable  to  serve  such
     4  pupils   in   prekindergarten   programs,  without  causing  significant
     5  disruption to other district programming;
     6    (viii) (1) "Maintenance of effort  factor  for  four-year-olds"  shall
     7  mean  the  quotient arrived at when dividing the current year four-year-
     8  old prekindergarten pupils served by the  prekindergarten  four-year-old
     9  maintenance of effort base[.];
    10    (2)  "Maintenance of effort factor for three-year-olds" shall mean the
    11  quotient arrived at when dividing the current year three-year-old  prek-
    12  indergarten  pupils served by the prekindergarten three-year-old mainte-
    13  nance of effort base;
    14    (ix) For the purposes of this paragraph:
    15    (A) "Priority full-day prekindergarten program" shall mean the priori-
    16  ty full-day prekindergarten and expanded half-day prekindergarten  grant
    17  program  for  high  need students pursuant to chapter fifty-three of the
    18  laws of two thousand thirteen;
    19    (B) "Federal preschool development expansion  grant"  shall  mean  the
    20  federal  preschool  development expansion grant pursuant to the American
    21  Recovery and Reinvestment Act of 2009 (ARRA), Sections 14005, 14006, and
    22  14013, Title XIV, (Public Law 112-10), as amended by section 1832(b)  of
    23  Division  B of the Department of Defense and Full-Year Continuing Appro-
    24  priations Act, 2011 (Pub. L. 112-10), and the  Department  of  Education
    25  Appropriations  Act,  2012 (Title III Division F of Pub. L.  112-74, the
    26  Consolidated Appropriations Act, 2012);
    27    (C) "Expanded prekindergarten program" shall mean the expanded prekin-
    28  dergarten program for three- and [four year-olds] four-year-olds  pursu-
    29  ant to chapter sixty-one of the laws of two thousand fifteen;
    30    (D)  "Expanded  prekindergarten  for  three-year-olds"  shall mean the
    31  expanded prekindergarten for  three-year-olds  in  high  need  districts
    32  program  pursuant  to  chapter  fifty-three  of the laws of two thousand
    33  sixteen;
    34    (E) "Expanded prekindergarten program for three-  and  four-year-olds"
    35  shall  mean  the  expanded  prekindergarten program for three- and four-
    36  year-olds pursuant to a chapter of the laws of two thousand seventeen;
    37    (F) "Prekindergarten expansion grant" shall mean  the  prekindergarten
    38  expansion  grant  for  the  two thousand eighteen--two thousand nineteen
    39  school year and thereafter, pursuant to  subdivision  eighteen  of  this
    40  section,  to  the extent such program was available subject to appropri-
    41  ation, and provided that such school district has met  all  requirements
    42  pursuant to this section.
    43    c.  Notwithstanding  any  other  provision  of this section, the total
    44  grant payable pursuant to this section shall equal the  lesser  of:  (i)
    45  the [total grant amounts] sum of the four-year-old grant amount plus the
    46  three-year-old  grant  amount  computed pursuant to this subdivision for
    47  the current year, based on data on file  with  the  commissioner  as  of
    48  September  first  of  the  school year immediately following or (ii) the
    49  total actual grant expenditures  incurred  by  the  school  district  as
    50  approved by the commissioner.
    51    d. Notwithstanding any other provision of this section, apportionments
    52  under this section greater than the amounts provided in the two thousand
    53  sixteen--two  thousand  seventeen  school  year  shall  only  be used to
    54  supplement and not supplant current local expenditures of state or local
    55  funds on prekindergarten programs and the  number  of  [slots]  eligible
    56  full-day  four-year-old  prekindergarten  pupils  and  eligible full-day

        S. 1509--C                         217                        A. 2009--C
 
     1  three-year-old prekindergarten pupils in such programs from such  sourc-
     2  es.  Current  local expenditures shall include any local expenditures of
     3  state or local funds used to  supplement  or  extend  services  provided
     4  directly  or  via  contract to eligible children enrolled in a universal
     5  prekindergarten program pursuant to this section.
     6    11. Maintenance of effort reduction.
     7    (a) Where a school district's current year four-year-old prekindergar-
     8  ten pupils served is less than its prekindergarten four-year-old mainte-
     9  nance of effort base, the school district shall have  its  current  year
    10  four-year-old  apportionment  equal  to the product of the four-year-old
    11  maintenance of effort factor computed in paragraph b of subdivision  ten
    12  of  this  section  multiplied  by  the four-year-old grant amount it was
    13  eligible to receive pursuant to subdivision ten of this section.
    14    (b) Where a school district's current year  three-year-old  prekinder-
    15  garten  pupils  served  is  less than its prekindergarten three-year-old
    16  maintenance of effort base, the school district shall have  its  current
    17  year  three-year-old  apportionment  equal  to the product of the three-
    18  year-old maintenance of effort factor computed in paragraph b of  subdi-
    19  vision ten of this section multiplied by the three-year-old grant amount
    20  it was eligible to receive pursuant to subdivision ten of this section.
    21    § 11. Intentionally omitted.
    22    § 12. Intentionally omitted.
    23    §  12-a. Subdivision 14 of section 305 of the education law is amended
    24  by adding a new paragraph g to read as follows:
    25    g. Notwithstanding the provisions of  this  subdivision,  section  one
    26  hundred  three  of  the general municipal law, or any other provision of
    27  law to the contrary, the board of education shall be authorized to enter
    28  into a piggyback contract with another school district  that  transports
    29  students  pursuant  to a contract with a private transportation contrac-
    30  tor, provided that the board finds that the contract cost is appropriate
    31  and entry into a piggyback contract will result in a cost savings to the
    32  school district. For purposes of this paragraph, a "piggyback  contract"
    33  means  a  contract for the transportation of students that: (1) provides
    34  transportation to a location outside the students'  school  district  of
    35  residence  to  which another school district is already providing trans-
    36  portation to its own  students  through  an  existing  contract  with  a
    37  private  transportation  contractor,  other  than  a  cooperatively  bid
    38  contract; (2) is entered into by the private  transportation  contractor
    39  and  each  school district involved; and (3) provides for transportation
    40  in accordance with the terms and conditions of such existing transporta-
    41  tion contract.
    42    § 13. Intentionally omitted.
    43    § 14. Intentionally omitted.
    44    § 14-a. Intentionally omitted.
    45    § 15. Intentionally omitted.
    46    § 16. The closing paragraph of subdivision 5-a of section 3602 of  the
    47  education law, as amended by section 10 of part CCC of chapter 59 of the
    48  laws of 2018, is amended to read as follows:
    49    For the two thousand eight--two thousand nine school year, each school
    50  district  shall  be entitled to an apportionment equal to the product of
    51  fifteen percent and the additional apportionment  computed  pursuant  to
    52  this  subdivision  for the two thousand seven--two thousand eight school
    53  year. For the two thousand nine--two thousand ten through  two  thousand
    54  [eighteen]  nineteen--two  thousand [nineteen] twenty school years, each
    55  school district shall be entitled  to  an  apportionment  equal  to  the
    56  amount  set  forth  for such school district as "SUPPLEMENTAL PUB EXCESS

        S. 1509--C                         218                        A. 2009--C
 
     1  COST" under the heading "2008-09 BASE  YEAR  AIDS"  in  the  school  aid
     2  computer  listing  produced by the commissioner in support of the budget
     3  for the two thousand nine--two thousand ten  school  year  and  entitled
     4  "SA0910".
     5    §  17. Subdivision 12 of section 3602 of the education law, as amended
     6  by section 13 of part CCC of chapter 59 of the laws of 2018, is  amended
     7  to read as follows:
     8    12. Academic enhancement aid. A school district that as of April first
     9  of  the base year has been continuously identified as a district in need
    10  of improvement for at least five  years  shall,  for  the  two  thousand
    11  eight--two  thousand  nine  school  year,  be  entitled to an additional
    12  apportionment equal to the positive remainder, if any, of (a) the lesser
    13  of fifteen million dollars or the product of the  total  foundation  aid
    14  base,  as  defined  by  paragraph  j of subdivision one of this section,
    15  multiplied by ten percent (0.10), less (b) the positive remainder of (i)
    16  the sum of the total foundation aid apportioned pursuant to  subdivision
    17  four of this section and the supplemental educational improvement grants
    18  apportioned  pursuant to subdivision eight of section thirty-six hundred
    19  forty-one of this article, less (ii) the total foundation aid base.
    20    For the two thousand nine--two thousand ten through two thousand four-
    21  teen--two thousand fifteen school years, each school district  shall  be
    22  entitled  to  an  apportionment  equal  to the amount set forth for such
    23  school district as "EDUCATION GRANTS, ACADEMIC  EN"  under  the  heading
    24  "2008-09  BASE YEAR AIDS" in the school aid computer listing produced by
    25  the commissioner in support of the budget for the two thousand nine--two
    26  thousand ten school year and entitled "SA0910", and  such  apportionment
    27  shall be deemed to satisfy the state obligation to provide an apportion-
    28  ment  pursuant to subdivision eight of section thirty-six hundred forty-
    29  one of this article.
    30    For the two thousand fifteen--two thousand sixteen year,  each  school
    31  district  shall  be entitled to an apportionment equal to the amount set
    32  forth for such school district as "ACADEMIC ENHANCEMENT" under the head-
    33  ing "2014-15 ESTIMATED AIDS" in the school aid computer listing produced
    34  by the commissioner in support of the budget for the two thousand  four-
    35  teen--two  thousand fifteen school year and entitled "SA141-5", and such
    36  apportionment shall be deemed to satisfy the state obligation to provide
    37  an apportionment pursuant to subdivision  eight  of  section  thirty-six
    38  hundred forty-one of this article.
    39    For the two thousand sixteen--two thousand seventeen school year, each
    40  school  district  shall  be  entitled  to  an apportionment equal to the
    41  amount set forth for such  school  district  as  "ACADEMIC  ENHANCEMENT"
    42  under  the  heading  "2015-16 ESTIMATED AIDS" in the school aid computer
    43  listing produced by the commissioner in support of the  budget  for  the
    44  two  thousand  fifteen--two  thousand  sixteen  school year and entitled
    45  "SA151-6", and such apportionment shall be deemed to satisfy  the  state
    46  obligation  to provide an apportionment pursuant to subdivision eight of
    47  section thirty-six hundred forty-one of this article.
    48    For the two thousand seventeen--two  thousand  eighteen  school  year,
    49  each  school district shall be entitled to an apportionment equal to the
    50  amount set forth for such  school  district  as  "ACADEMIC  ENHANCEMENT"
    51  under  the  heading  "2016-17 ESTIMATED AIDS" in the school aid computer
    52  listing produced by the commissioner in support of the  budget  for  the
    53  two  thousand  sixteen--two  thousand seventeen school year and entitled
    54  "SA161-7", and such apportionment shall be deemed to satisfy  the  state
    55  obligation  to provide an apportionment pursuant to subdivision eight of
    56  section thirty-six hundred forty-one of this article.

        S. 1509--C                         219                        A. 2009--C
 
     1    For the two thousand eighteen--two thousand nineteen school year, each
     2  school district shall be entitled  to  an  apportionment  equal  to  the
     3  amount  set  forth  for  such  school district as "ACADEMIC ENHANCEMENT"
     4  under the heading "2017-18 ESTIMATED AIDS" in the  school  aid  computer
     5  listing  produced  by  the commissioner in support of the budget for the
     6  two thousand seventeen--two thousand eighteen school year  and  entitled
     7  "SA171-8",  and  such apportionment shall be deemed to satisfy the state
     8  obligation to provide an apportionment pursuant to subdivision eight  of
     9  section thirty-six hundred forty-one of this article.
    10    For  the  two thousand nineteen--two thousand twenty school year, each
    11  school district shall be entitled  to  an  apportionment  equal  to  the
    12  amount  set  forth  for  such  school district as "ACADEMIC ENHANCEMENT"
    13  under the heading "2018-19 ESTIMATED AIDS" in the  school  aid  computer
    14  listing  produced  by  the commissioner in support of the budget for the
    15  two thousand eighteen--two thousand nineteen school  year  and  entitled
    16  "SA181-9",  and  such apportionment shall be deemed to satisfy the state
    17  obligation to provide an apportionment pursuant to subdivision eight  of
    18  section thirty-six hundred forty-one of this article.
    19    §  18.  The opening paragraph of subdivision 16 of section 3602 of the
    20  education law, as amended by section 14 of part CCC of chapter 59 of the
    21  laws of 2018, is amended to read as follows:
    22    Each school district shall be eligible  to  receive  a  high  tax  aid
    23  apportionment  in the two thousand eight--two thousand nine school year,
    24  which shall equal the greater of (i) the sum of the tier 1 high tax  aid
    25  apportionment, the tier 2 high tax aid apportionment and the tier 3 high
    26  tax  aid apportionment or (ii) the product of the apportionment received
    27  by the school district pursuant to this subdivision in the two  thousand
    28  seven--two  thousand  eight  school  year, multiplied by the due-minimum
    29  factor, which shall equal, for districts with an alternate pupil  wealth
    30  ratio  computed  pursuant  to  paragraph  b of subdivision three of this
    31  section that is less than two, seventy percent (0.70), and for all other
    32  districts, fifty percent (0.50). Each school district shall be  eligible
    33  to  receive  a  high tax aid apportionment in the two thousand nine--two
    34  thousand ten through two thousand twelve--two thousand  thirteen  school
    35  years in the amount set forth for such school district as "HIGH TAX AID"
    36  under  the  heading  "2008-09 BASE YEAR AIDS" in the school aid computer
    37  listing produced by the commissioner in support of the  budget  for  the
    38  two  thousand  nine--two thousand ten school year and entitled "SA0910".
    39  Each school district shall be eligible to receive a high tax aid  appor-
    40  tionment in the two thousand thirteen--two thousand fourteen through two
    41  thousand  [eighteen]  nineteen--two  thousand  [nineteen]  twenty school
    42  years equal to the greater of (1) the amount set forth for  such  school
    43  district as "HIGH TAX AID" under the heading "2008-09 BASE YEAR AIDS" in
    44  the  school aid computer listing produced by the commissioner in support
    45  of the budget for the two thousand nine--two thousand  ten  school  year
    46  and  entitled  "SA0910"  or  (2)  the  amount  set forth for such school
    47  district as "HIGH TAX AID" under the heading "2013-14 ESTIMATED AIDS" in
    48  the school aid computer listing produced by the commissioner in  support
    49  of  the  executive  budget  for  the  2013-14  fiscal  year and entitled
    50  "BT131-4".
    51    § 19. Subdivision 16 of section  3602-ee  of  the  education  law,  as
    52  amended  by section 19 of part CCC of chapter 59 of the laws of 2018, is
    53  amended to read as follows:
    54    16. The authority of the department to administer the universal  full-
    55  day  pre-kindergarten  program shall expire June thirtieth, two thousand

        S. 1509--C                         220                        A. 2009--C
 
     1  [nineteen] twenty; provided that the program shall continue  and  remain
     2  in full effect.
     3    § 20. Intentionally omitted.
     4    § 21. The opening paragraph of section 3609-a of the education law, as
     5  amended  by section 21 of part CCC of chapter 59 of the laws of 2018, is
     6  amended to read as follows:
     7    For aid payable in the two thousand seven--two thousand  eight  school
     8  year  through  the two thousand [eighteen] nineteen--two thousand [nine-
     9  teen] twenty school year, "moneys apportioned" shall mean the lesser  of
    10  (i)  the  sum  of one hundred percent of the respective amount set forth
    11  for each school district as payable pursuant  to  this  section  in  the
    12  school aid computer listing for the current year produced by the commis-
    13  sioner in support of the budget which includes the appropriation for the
    14  general support for public schools for the prescribed payments and indi-
    15  vidualized  payments  due prior to April first for the current year plus
    16  the apportionment payable during the current  school  year  pursuant  to
    17  subdivision  six-a and subdivision fifteen of section thirty-six hundred
    18  two of this part minus any reductions to current year aids  pursuant  to
    19  subdivision seven of section thirty-six hundred four of this part or any
    20  deduction  from  apportionment  payable  pursuant  to  this  chapter for
    21  collection of a school district basic contribution as defined in  subdi-
    22  vision eight of section forty-four hundred one of this chapter, less any
    23  grants  provided pursuant to subparagraph two-a of paragraph b of subdi-
    24  vision four of section ninety-two-c of the state finance law,  less  any
    25  grants  provided  pursuant  to subdivision [six] five of section ninety-
    26  seven-nnnn of the state finance law, less any grants  provided  pursuant
    27  to  subdivision  twelve  of section thirty-six hundred forty-one of this
    28  article, or (ii) the apportionment calculated by the commissioner  based
    29  on  data on file at the time the payment is processed; provided however,
    30  that for the purposes of any payments  made  pursuant  to  this  section
    31  prior  to  the  first  business  day of June of the current year, moneys
    32  apportioned shall not include any aids payable pursuant to  subdivisions
    33  six  and  fourteen,  if applicable, of section thirty-six hundred two of
    34  this part as current year aid for  debt  service  on  bond  anticipation
    35  notes  and/or bonds first issued in the current year or any aids payable
    36  for full-day kindergarten for the current year pursuant  to  subdivision
    37  nine  of section thirty-six hundred two of this part. The definitions of
    38  "base year" and "current year"  as  set  forth  in  subdivision  one  of
    39  section thirty-six hundred two of this part shall apply to this section.
    40  For  aid  payable  in the two thousand [eighteen] nineteen--two thousand
    41  [nineteen] twenty school year, reference to such  "school  aid  computer
    42  listing  for  the  current  year"  shall  mean  the  printouts  entitled
    43  ["SA181-9"] "SA192-0".
    44    § 22. Paragraph b of subdivision 2 of section 3612  of  the  education
    45  law,  as  amended by section 22 of part CCC of chapter 59 of the laws of
    46  2018, is amended to read as follows:
    47    b. Such grants shall be awarded to school districts, within the limits
    48  of funds appropriated therefor, through a competitive process that takes
    49  into consideration the magnitude of any  shortage  of  teachers  in  the
    50  school  district, the number of teachers employed in the school district
    51  who hold temporary licenses to teach in the public schools of the state,
    52  the number of provisionally certified teachers, the fiscal capacity  and
    53  geographic  sparsity  of  the  district,  the number of new teachers the
    54  school district intends to hire in the coming school year and the number
    55  of summer in the city student internships proposed by an eligible school
    56  district, if applicable. Grants provided pursuant to this section  shall

        S. 1509--C                         221                        A. 2009--C
 
     1  be used only for the purposes enumerated in this section.  Notwithstand-
     2  ing  any  other provision of law to the contrary, a city school district
     3  in a city having a population of one million or more inhabitants receiv-
     4  ing a grant pursuant to this section may use no more than eighty percent
     5  of  such  grant  funds  for any recruitment, retention and certification
     6  costs associated with transitional certification of  teacher  candidates
     7  for  the  school  years  two  thousand one--two thousand two through two
     8  thousand [eighteen] twenty-three--two thousand [nineteen] twenty-four.
     9    § 23. Subdivision 6 of section 4402 of the education law,  as  amended
    10  by  section 23 of part CCC of chapter 59 of the laws of 2018, is amended
    11  to read as follows:
    12    6. Notwithstanding any other law, rule or regulation to the  contrary,
    13  the  board  of  education of a city school district with a population of
    14  one hundred twenty-five thousand or more inhabitants shall be  permitted
    15  to  establish  maximum  class  sizes  for  special  classes  for certain
    16  students with disabilities in accordance with  the  provisions  of  this
    17  subdivision. For the purpose of obtaining relief from any adverse fiscal
    18  impact  from under-utilization of special education resources due to low
    19  student attendance in  special  education  classes  at  the  middle  and
    20  secondary level as determined by the commissioner, such boards of educa-
    21  tion  shall, during the school years nineteen hundred ninety-five--nine-
    22  ty-six through June thirtieth, two thousand [nineteen of the  two  thou-
    23  sand  eighteen--two  thousand  nineteen  school  year]  twenty-four,  be
    24  authorized  to  increase  class  sizes  in  special  classes  containing
    25  students  with  disabilities whose age ranges are equivalent to those of
    26  students in middle and secondary schools as defined by the  commissioner
    27  for  purposes  of  this  section  by up to but not to exceed one and two
    28  tenths times the applicable maximum class size specified in  regulations
    29  of  the  commissioner  rounded  up to the nearest whole number, provided
    30  that in a city school district having a population  of  one  million  or
    31  more, classes that have a maximum class size of fifteen may be increased
    32  by  no  more  than  one  student and provided that the projected average
    33  class size shall not exceed the  maximum  specified  in  the  applicable
    34  regulation,  provided  that  such  authorization shall terminate on June
    35  thirtieth, two thousand. Such authorization shall be granted upon filing
    36  of a notice by such a board of education with the  commissioner  stating
    37  the  board's  intention to increase such class sizes and a certification
    38  that the board will conduct  a  study  of  attendance  problems  at  the
    39  secondary  level and will implement a corrective action plan to increase
    40  the rate of attendance of students in such classes to at least the  rate
    41  for students attending regular education classes in secondary schools of
    42  the  district.  Such  corrective  action  plan  shall  be  submitted for
    43  approval by the commissioner by a date during the school year  in  which
    44  such  board  increases class sizes as provided pursuant to this subdivi-
    45  sion to be prescribed by the commissioner. Upon  at  least  thirty  days
    46  notice to the board of education, after conclusion of the school year in
    47  which  such  board  increases  class  sizes as provided pursuant to this
    48  subdivision, the commissioner shall  be  authorized  to  terminate  such
    49  authorization  upon  a  finding  that the board has failed to develop or
    50  implement an approved corrective action plan.
    51    § 24. Intentionally omitted.
    52    § 24-a. Subparagraph (ii) of paragraph (c) of subdivision 8 of section
    53  3602-ee of the education law, as amended by section 18-b of part CCC  of
    54  chapter 59 of the laws of 2018, is amended to read as follows:
    55    (ii)  Provided  that, notwithstanding any provisions of this paragraph
    56  to the contrary, for the two thousand  seventeen-two  thousand  eighteen

        S. 1509--C                         222                        A. 2009--C
 
     1  [and]  through  the  two  thousand [eighteen-two thousand] nineteen--two
     2  thousand twenty school years an exemption to the certification  require-
     3  ment  of  subparagraph  (i)  of this paragraph may be made for a teacher
     4  without  certification  valid  for service in the early childhood grades
     5  who possesses a written plan to obtain certification and who has  regis-
     6  tered  in the ASPIRE workforce registry as required under regulations of
     7  the commissioner of the office of children and family services. Notwith-
     8  standing any exemption  provided  by  this  subparagraph,  certification
     9  shall be required for employment no later than June thirtieth, two thou-
    10  sand  [nineteen] twenty; provided that for the two thousand nineteen-two
    11  thousand twenty school year, school districts with teachers  seeking  an
    12  exemption  to  the certification requirement of subparagraph (i) of this
    13  paragraph shall submit a report to the commissioner  regarding  (A)  the
    14  barriers  to certification, if any, (B) the number of uncertified teach-
    15  ers registered in the ASPIRE workforce registry teaching  pre-kindergar-
    16  ten  in  the  district,  including  those  employed by a community-based
    17  organization, (C) the   number of previously  uncertified  teachers  who
    18  have  completed  certification  as required by this subdivision, and (D)
    19  the expected certification completion date of such teachers.
    20    § 25. Section 3012-d of the education law is amended by adding  a  new
    21  subdivision 16 to read as follows:
    22    16.  a. Notwithstanding any other provision of law, rule or regulation
    23  to the contrary, the grades three through eight  English  language  arts
    24  and  mathematics state assessments and all other state-created or admin-
    25  istered tests shall not be required to be  utilized  in  any  manner  to
    26  determine a teacher or principal evaluation required by this section.
    27    b.  The  commissioner shall promulgate rules and regulations providing
    28  alternative assessments that may be used in grades three  through  eight
    29  instead  of  all  other state-created or administered tests, which shall
    30  include all of the assessments that have been approved  by  the  commis-
    31  sioner for use in determining transition scores and ratings.
    32    c.  The selection and use of an assessment in a teacher or principal's
    33  evaluation pursuant to paragraphs a and b of this subdivision and subdi-
    34  vision four of this section shall be subject  to  collective  bargaining
    35  pursuant to article fourteen of the civil service law.
    36    d. Notwithstanding any provision of subdivision twelve of this section
    37  to  the contrary, nothing in this section shall be construed to abrogate
    38  any conflicting provisions of any  collective  bargaining  agreement  in
    39  effect  on  the  date  this subdivision takes effect and until the entry
    40  into a successor collective bargaining agreement, provided that notwith-
    41  standing any other provision of law to the contrary, upon expiration  of
    42  such term and the entry into a successor collective bargaining agreement
    43  the  provisions  of this subdivision shall apply; and, provided further,
    44  however, that any assessments used in determining transition scores  and
    45  ratings shall be used in determining scores and ratings pursuant to this
    46  section  instead of the grades three through eight English language arts
    47  and mathematics state assessments  until  the  entry  into  a  successor
    48  collective bargaining agreement.
    49    § 26. Subparagraphs 1 and 2 of paragraph a of subdivision 4 of section
    50  3012-d  of  the education law, subparagraph 1 as amended by section 3 of
    51  subpart C of part B of chapter 20 of the laws of 2015 and subparagraph 2
    52  as added by section 2 of subpart E of part EE of chapter 56 of the  laws
    53  of 2015, are amended to read as follows:
    54    (1)  For  the first subcomponent, [(A) for a teacher whose course ends
    55  in a state-created or administered test for which there is a  state-pro-
    56  vided  growth  model,  such  teacher  shall have a state-provided growth

        S. 1509--C                         223                        A. 2009--C

     1  score based on such model, which shall take into  consideration  certain
     2  student  characteristics,  as  determined by the commissioner, including
     3  but not limited to students with disabilities, poverty, English language
     4  learner  status  and  prior  academic  history  and which shall identify
     5  educators whose students' growth is well above  or  well  below  average
     6  compared  to  similar  students  for a teacher's or principal's students
     7  after the certain student characteristics above are taken into  account;
     8  and  (B)  for  a teacher whose course does not end in a state-created or
     9  administered test such teacher] a teacher shall have a student  learning
    10  objective  (SLO)  consistent  with  a goal-setting process determined or
    11  developed by the commissioner, that results in a student  growth  score;
    12  provided  that,  for any teacher whose course ends in a state-created or
    13  administered assessment [for which there  is  no  state-provided  growth
    14  model],  such assessment [must] may be used as the underlying assessment
    15  for such SLO;
    16    (2) For the optional  second  subcomponent,  a  district  may  locally
    17  select  a  second  measure  in  accordance  with this subparagraph. Such
    18  second measure shall apply in a consistent manner, to the extent practi-
    19  cable, across the district and be either: (A) [a  second  state-provided
    20  growth  score]  based  on  a  state-created  or administered test [under
    21  clause (A) of subparagraph one of this  paragraph],  or  (B)  [a  growth
    22  score]  based  on  a state-designed supplemental assessment[, calculated
    23  using a state-provided or approved growth model].  The  optional  second
    24  subcomponent shall provide options for multiple assessment measures that
    25  are  aligned  to  existing  classroom and