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A03009 Summary:

BILL NOA03009C
 
SAME ASSAME AS UNI. S02509-C
 
SPONSORBudget
 
COSPNSR
 
MLTSPNSR
 
Amd Various Laws, generally
 
Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2021-2022 state fiscal year; extends the top rate of income tax (Part A); imposes a pass-through entity tax (Part C); relates to child care services expenditures under the excelsior jobs program and the employer provided child care credit (Part D); reforms and simplifies various business tax provisions (Part E); extends the empire state film production credit and the empire state film post production credit (Part F); increases penalties for failure of an employer to provide complete and correct employee withholding information (Part G); relates to taxes imposed on admission to race tracks and simulcast facilities; repeals certain provisions of law relating thereto (Part J); exempts from sales and use tax certain tangible personal property or services (Part M); increases the total dollar amount for vendors' gross receipts necessary for registration filing (Part N); imposes liability for real estate transfer taxes on responsible persons; prohibits grantors from passing real estate transfer tax to grantees; exempts certain organizations from the LLC disclosure requirement (Part O); relates to restrictions on certain cigarette and tobacco retail dealers whose registrations have been revoked or who have been forbidden from selling such products (Part P); relates to the timing and method for filing certain returns (Part Q); relates to determining liability for the collection of taxes on medallion taxicab trips and congestion surcharges (Part R); relates to penalties for failure of tax return preparers to register; requires tax return preparers to display certain documents (Part S); relates to electronic submission of consolidated real property transfer forms (Part U); relates to the STAR credit for mobile homes (Part V); relates to the administration of real property taxes and local laws or resolutions regarding such taxes (Part W); promotes the development of renewable energy projects, including solar or wind energy systems (Part X); provides for regulation of sports wagering and mobile sports wagering; defines terms; implements a tax on sports wagering gross revenue; requires reporting; provides for civil penalties for violations (Part Y); authorizes a request from the gaming commission for information related to interest in gaming facility licenses (Part Z); relates to the frequency at which certain lottery draw games may be offered (Part BB); relates to transferring powers and duties of the office of the gaming inspector general to the office of the state inspector general (Part CC); extends certain provisions of law related to simulcasting (Part DD); extends the alternative fuels tax exemptions for five years (Part EE); extends the farm workforce retention credit (Part FF); extends the credit against income tax for persons or entities investing in low-income housing (Part GG); extends the musical and theatrical production tax credit; increases the aggregate cap on such credit (Part HH); extends the hire a vet tax credit (Part II); extends the tax credits under the economic transformation and facility redevelopment program (Part JJ); requires the implementation of the secure choice savings program by December 31, 2021 (Part KK); modifies certain racing support payments (Part LL); exempts breast pump replacement parts and certain supplies from sales and compensating use taxes (Part MM); relates to applying work-location based tax credits to remote work performed during COVID-19 (Part NN); exempts certain tax underpayments from interest accumulation (Part OO); enacts the restaurant return-to-work tax credit (Subpart A); enacts the New York city musical and theatrical production tax credit; creates the New York state council on the arts cultural program fund (Subpart B)(Part PP); relates to modifying the minimum amount of personal income and corporate tax overpayment by an individual in which interest can be allowed or paid (Part QQ); provides a modification reducing federal adjusted gross income by the amount of the COVID-19 family death benefit paid pursuant to the metropolitan transportation authority program established in 2020 for purposes of determining New York state taxable income (Part RR); extends sales tax exemption for certain food and drink vending machines (Part SS); enacts the environmental bond act of 2022 "restore mother nature"; authorizes state debt not exceeding $3,000,000,000 for making environmental improvements that preserve, enhance, and restore New York's natural resources and reduce the impact of climate change (Part TT); implements the environmental bond act of 2022 "restore mother nature" for projects including flood risk reduction, open space land conservation and recreation, climate change mitigation, water quality improvement and resilient infrastructure, and environmental justice (Part UU); establishes the COVID-19 pandemic small business recovery grant program to provide assistance to small businesses and for-profit independent arts and cultural organizations who have experienced economic hardship during the COVID-19 pandemic (Part VV); subjects certain state lands in Orange county to real property taxation (Part WW); relates to increasing the maximum amount of grants and loans under the airport improvement and revitalization grant and loan program (Part XX); renames the Newkirk Avenue subway station on the IRT Nostrand Avenue line the "Newkirk Avenue -- Little Haiti station" (Part YY); relates to the minimum combined single limit amount of a bond or insurance policy for commuter vans (Part ZZ); enacts the "New York state professional policing act of 2021"; requires the inspector general and attorney general to notify the division of criminal justice services of any allegations or abuse by any police officer in a covered agency; requires the law enforcement agency accreditation council to create a mandatory certification process for agencies employing certain police officers; makes related provisions (Part BBB); relates to the rehabilitation of historic properties tax credit; provides that small projects of $2,500,000 or less are entitled to 150% of the amount of credit allowed the taxpayer under the internal revenue code (Part CCC); modifies inclusions and exclusions for certain definitions of income (Part DDD); creates the excluded worker fund to provide benefits for persons not eligible for funds under other state or federal programs or assistance and who has suffered a loss of income due to the COVID-19 pandemic (Part EEE); extends COLA provisions in the amount of one percent for the purposes of establishing rates of payments for the period beginning April 1, 2021 and ending March 31, 2022 (Part FFF); relates to aid and incentives for municipalities base level grants (Part GGG); relates to the computation of franchise tax on a business income base and capital base (Part HHH); establishes the real property tax relief credit (Part III); provides for the administration of certain funds and accounts related to the 2021-2022 budget; authorizes certain payments and transfers; relates to the issuance of bonds and notes; relates to personal income tax notes for 2022, lines of credit for the dormitory authority and the urban development corporation for 2022 and state-supported debt for 2022; makes related provisions (Part JJJ); authorizes the city of New York and the board of education of the city of New York to offer temporary retirement incentives (Subpart A); provides an age 55/25 years temporary retirement incentive for certain public employees of the city of New York and the board of education of the city of New York (Subpart B) (Part KKK); relates to the utilization of funds in the Catskill region and Capital region off-track betting corporation's capital acquisition funds (Part LLL); extends certain provisions relating to the operation and administration of the legislature (Part MMM); makes technical and clarifying changes relating to restricting the use of segregated confinement and the creation of alternative therapeutic and rehabilitative confinement options (Part NNN); relates to the taxes imposed on revenue from gaming facilities (Part OOO).
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A03009 Actions:

BILL NOA03009C
 
01/20/2021referred to ways and means
02/24/2021amend (t) and recommit to ways and means
02/24/2021print number 3009a
03/13/2021amend (t) and recommit to ways and means
03/13/2021print number 3009b
04/06/2021amend (t) and recommit to ways and means
04/06/2021print number 3009c
04/07/2021reported referred to rules
04/07/2021reported
04/07/2021rules report cal.59
04/07/2021substituted by s2509c
 S02509 AMEND=C BUDGET
 01/20/2021REFERRED TO FINANCE
 02/24/2021AMEND (T) AND RECOMMIT TO FINANCE
 02/24/2021PRINT NUMBER 2509A
 03/14/2021AMEND (T) AND RECOMMIT TO FINANCE
 03/14/2021PRINT NUMBER 2509B
 04/06/2021AMEND (T) AND RECOMMIT TO FINANCE
 04/06/2021PRINT NUMBER 2509C
 04/06/2021ORDERED TO THIRD READING CAL.654
 04/06/2021MESSAGE OF NECESSITY - APPROPRIATION
 04/06/2021MESSAGE OF NECESSITY - 3 DAY MESSAGE
 04/06/2021PASSED SENATE
 04/06/2021DELIVERED TO ASSEMBLY
 04/06/2021referred to ways and means
 04/07/2021substituted for a3009c
 04/07/2021ordered to third reading rules cal.59
 04/07/2021message of necessity - 3 day message
 04/07/2021passed assembly
 04/07/2021returned to senate
 04/07/2021DELIVERED TO GOVERNOR
 04/19/2021SIGNED CHAP.59
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A03009 Memo:

Memo not available
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A03009 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
            S. 2509--C                                            A. 3009--C
 
                SENATE - ASSEMBLY
 
                                    January 20, 2021
                                       ___________
 
        IN  SENATE -- A BUDGET BILL, submitted by the Governor pursuant to arti-
          cle seven of the Constitution -- read twice and ordered  printed,  and
          when  printed to be committed to the Committee on Finance -- committee
          discharged, bill amended, ordered reprinted as amended and recommitted
          to said committee  --  committee  discharged,  bill  amended,  ordered
          reprinted  as  amended  and recommitted to said committee -- committee
          discharged, bill amended, ordered reprinted as amended and recommitted
          to said committee
 
        IN ASSEMBLY -- A BUDGET BILL, submitted  by  the  Governor  pursuant  to
          article  seven  of  the  Constitution -- read once and referred to the
          Committee on Ways and Means --  committee  discharged,  bill  amended,
          ordered  reprinted  as  amended  and  recommitted to said committee --
          again reported from said committee with amendments, ordered  reprinted
          as  amended  and  recommitted to said committee -- again reported from
          said committee with  amendments,  ordered  reprinted  as  amended  and
          recommitted to said committee
 
        AN  ACT  to  amend  the  tax law, in relation to extending the top state
          income tax rate (Part A); intentionally omitted (Part B); to amend the
          tax law and the state finance law, in relation to the imposition of  a
          pass-through  entity  tax  (Part C); to amend the economic development
          law and the tax law, in relation to child care  services  expenditures
          under  the excelsior jobs program and the employer provided child care
          credit (Part D); to amend the tax law, in  relation  to  an  exemption
          from  certain  franchise  taxes  (Part  E);  to  amend the tax law, in
          relation to the empire state film production  credit  and  the  empire
          state  film  post production credit (Part F); to amend the tax law, in
          relation to wage filer reporting and reconciliation (Part  G);  inten-
          tionally  omitted  (Part  H); intentionally omitted (Part I); to amend
          the tax law, in relation to imposing sales tax on admissions  to  race
          tracks  and  simulcast  facilities; and to repeal section 227, section
          306, section 406, subparagraph (ii) of paragraph b of subdivision 4 of
          section 1008 and paragraph b of subdivision 5 of section 1009  of  the
          racing,  pari-mutuel  wagering  and  breeding law, relating to certain
          taxes on admissions to race tracks and simulcast facilities (Part  J);
          intentionally  omitted  (Part  K);  intentionally omitted (Part L); to
          amend the tax law, in relation to exempting from  sales  and  use  tax
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD12574-05-1

        S. 2509--C                          2                         A. 3009--C
 
          certain  tangible personal property or services (Part M); to amend the
          tax law, in  relation  to  increasing  the  total  dollar  amount  for
          vendors' gross receipts necessary for registration filing (Part N); to
          amend  the  tax law, in relation to imposing liability for real estate
          transfer taxes on responsible persons, prohibiting grantors from pass-
          ing real estate transfer tax to grantees, and exempting certain organ-
          izations from the LLC disclosure requirement (Part O);  to  amend  the
          tax  law,  in relation to restrictions on certain retail dealers whose
          registrations have been revoked or who have been forbidden from  sell-
          ing  cigarettes or tobacco products (Part P); to amend the tax law, in
          relation to the timing and method for filing certain returns (Part Q);
          to amend the tax law, in relation to  determining  liability  for  the
          collection   of  taxes  on  medallion  taxicab  trips  and  congestion
          surcharges (Part R); to amend the tax law, in relation  to  increasing
          tax  return  preparer  penalties for failure to register and requiring
          the display of certain documents by tax  return  preparers  (Part  S);
          intentionally omitted (Part T); to amend the real property law and the
          tax  law,  in  relation  to electronic submission of consolidated real
          property transfer forms; and to repeal certain provisions of the  real
          property  law  relating  thereto  (Part U); to amend the real property
          law, in relation to exemptions for manufactured home  park  owners  or
          operators  and mobile home owners; and to repeal certain provisions of
          such law relating thereto (Part V); to amend  the  real  property  tax
          law,  in relation to facilitating the administration of the real prop-
          erty tax, and to repeal section 307 of such law relating thereto (Part
          W); to amend the real property tax law and the general municipal  law,
          in  relation to promoting the development of renewable energy projects
          (Part X); to amend the racing, pari-mutuel wagering and breeding  law,
          in  relation  to regulation of sports wagering (Part Y); authorizing a
          request for information related to gaming facility licenses (Part  Z);
          intentionally  omitted (Part AA); to amend the tax law, in relation to
          restrictions on certain lottery draw  game  offerings  (Part  BB);  to
          amend  the  racing, pari-mutuel wagering and breeding law, in relation
          to the office of the gaming inspector general; and to  repeal  certain
          provisions  of  such  law  relating  thereto  (Part  CC); 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  to  amend
          chapter  346  of  the  laws  of  1990 amending the racing, pari-mutuel
          wagering and breeding law and other laws relating to simulcasting  and
          the  imposition  of  certain  taxes,  in relation to extending certain
          provisions thereof; and to amend the racing, pari-mutuel wagering  and
          breeding  law,  in  relation  to  extending certain provisions thereof
          (Part DD); to amend chapter 109 of the laws of 2006 amending  the  tax
          law  and  other  laws relating to providing exemptions, reimbursements
          and credits from various  taxes  for  certain  alternative  fuels,  in
          relation  to  extending  the alternative fuels tax exemptions for five
          years (Part EE); to amend the tax law and chapter 60 of  the  laws  of
          2016  amending  the  tax  law  relating  to  creating a farm workforce
          retention credit, in relation to  extending  the  provisions  of  such
          credit  through  tax  year 2024 (Part FF); to amend the public housing
          law, in relation to  extending  the  credit  against  income  tax  for
          persons  or  entities  investing  in  low-income housing (Part GG); to

        S. 2509--C                          3                         A. 3009--C
 
          amend chapter 59 of the laws of 2014, amending the tax law relating to
          a musical and theatrical production credit, in relation to the  effec-
          tiveness  thereof; and to amend the tax law, in relation to increasing
          the aggregate cap on the amount of such credit (Part HH); to amend the
          tax  law,  in relation to extending hire a veteran credit for an addi-
          tional year (Part II); to amend chapter 61 of the laws of 2011  amend-
          ing  the  economic  development law, the tax law and the real property
          tax law, relating to  establishing  the  economic  transformation  and
          facility  redevelopment  program and providing tax benefits under that
          program and to amend the economic  development  law,  in  relation  to
          extending the tax credits under the economic transformation and facil-
          ity  redevelopment  program  (Part  JJ); to amend the general business
          law, in relation to requiring the implementation of the secure  choice
          program  by a certain date (Part KK); to amend the racing, pari-mutuel
          wagering and breeding law, in relation  to  modifying  certain  racing
          support  payments  (Part  LL);  to  amend  the tax law, in relation to
          exempting breast pump replacement  parts  and  certain  supplies  from
          sales and compensating use taxes (Part MM); clarifying for certain tax
          credit  programs  that work performed remotely within the state due to
          the outbreak of novel coronavirus, COVID-19, qualifies for certain tax
          credit programs; and providing for the repeal of such provisions  upon
          expiration  thereof  (Part  NN);  to exempt certain underpayments from
          interest accumulation (Part OO); to amend the economic development law
          and the tax law, in relation to establishing the restaurant return-to-
          work tax credit program (Subpart A); and to amend the tax law and  the
          state  finance  law,  in  relation  to  establishing the New York city
          musical and theatrical production tax credit and establishing the  New
          York  state  council  on the arts cultural program fund; and providing
          for the repeal of such provisions upon the expiration thereof (Subpart
          B) (Part PP); to amend the tax law, in relation to modifying  interest
          rules  on overpayments of personal income and corporate tax (Part QQ);
          to amend the tax law, in relation to providing a modification reducing
          federal adjusted gross income by the amount  of  the  COVID-19  family
          death benefit paid pursuant to the metropolitan transportation author-
          ity  program  established in 2020 for purposes of determining New York
          state taxable income (Part RR); to amend the tax law, in  relation  to
          extending  sales  tax  exemption  for  certain  food and drink vending
          machines (Part SS); authorizing the creation  of  state  debt  in  the
          amount  of three billion dollars, in relation to creating the environ-
          mental bond act of 2022 "restore mother nature" for  the  purposes  of
          environmental  improvements  that  preserve,  enhance, and restore New
          York's natural resources and reduce the impact of climate change;  and
          providing  for  the submission to the people of a proposition or ques-
          tion therefor to be voted upon at the general election to be  held  in
          November,  2022 (Part TT); to amend the environmental conservation law
          and the state finance law, in relation to the  implementation  of  the
          environmental  bond  act of 2022 "restore mother nature" (Part UU); to
          amend the  New  York  state  urban  development  corporation  act,  in
          relation to establishing the COVID-19 pandemic small business recovery
          grant  program  (Part  VV);  to  amend  the  real property tax law, in
          relation to subjecting certain state lands in Orange  county  to  real
          property  taxation  (Part  WW);  to  amend  the transportation law, in
          relation to increasing the maximum amount of grants  and  loans  under
          the  airport  improvement  and  revitalization  grant and loan program
          (Part XX); in relation to renaming the Newkirk Avenue  subway  station
          on  the  IRT  Nostrand  Avenue line the "Newkirk Avenue - Little Haiti

        S. 2509--C                          4                         A. 3009--C
 
          station" (Part YY); to amend the vehicle and traffic law, in  relation
          to  indemnity bonds or insurance policies for commuter vans (Part ZZ);
          intentionally omitted (Part AAA); to  amend  the  executive  law,  the
          criminal procedure law, the general municipal law, the public authori-
          ties  law  and  the civil service law, in relation to police officers;
          and to repeal certain provisions of the executive law relating thereto
          (Part BBB); to amend the tax law, in relation to the rehabilitation of
          historic properties tax credit (Part CCC); to amend the  tax  law  and
          the  administrative  code  of  the  city  of  New York, in relation to
          investment income (Part DDD); establishing the excluded  workers  fund
          to  provide  payments  to  workers who suffered a loss of work-related
          earnings or a major source of household income during a state of emer-
          gency declared by the governor and who are  otherwise  ineligible  for
          unemployment insurance or other state or federal unemployment benefits
          (Part EEE); to amend part C of chapter 57 of the laws of 2006 relating
          to  establishing  a  cost  of  living  adjustment for designated human
          services programs, in relation to extending COLA  provisions  for  the
          purpose  of  establishing  rates  of  payments  and in relation to the
          effectiveness thereof (Part FFF); to amend the state finance  law,  in
          relation  to  aid  and incentives for municipalities base level grants
          (Part GGG); to amend the tax law, in relation to  the  amount  of  the
          business income base and capital base for the computation of tax (Part
          HHH);  to  amend  the  tax  law,  in relation to the real property tax
          relief credit (Part III); to provide for the administration of certain
          funds and  accounts  related  to  the  2021-2022  budget,  authorizing
          certain  payments  and  transfers;  to amend the state finance law, in
          relation to the administration of certain funds and accounts; 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 part Y of chapter 61 of the laws of 2005, relating  to
          providing for the administration of certain funds and accounts related
          to  the 2005-2006 budget, in relation to 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 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 corporation act, in relation to the  issuance  of  certain
          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
          dedicated 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  the  New
          York state urban development corporation act, in relation to the issu-
          ance  of  certain bonds or notes; to amend the private housing finance
          law, in relation to housing program bonds and notes; to amend the  New
          York  state urban development corporation act, in relation to personal
          income tax notes for 2022, in relation to  authorizing  the  dormitory
          authority  of  the  state of New York and the urban development corpo-
          ration to enter into line  of  credit  facilities  for  2022,  and  in
          relation  to  state-supported debt issued during the 2022 fiscal year;
          to amend the state finance law, in relation to payments of  bonds;  to
          amend the state finance law, in relation to the mental health services
          fund;  to amend the public health law, in relation to secured hospital
          project bonds; to amend the state finance  law,  in  relation  to  the
          issuance  of  revenue bonds; to repeal paragraph c of subdivision 5 of

        S. 2509--C                          5                         A. 3009--C
 
          section 89-b of the state finance law relating to the dedicated  high-
          way  and bridge trust fund; to repeal subdivision (j) of section 92-dd
          of the state finance law relating  to  the  HCRA  resources  fund;  to
          repeal  subdivision  3-a of the public health law relating to eligible
          secured hospital borrower; and providing for  the  repeal  of  certain
          provisions  upon  expiration  thereof (Part JJJ); to authorize certain
          employers to provide a temporary  retirement incentive   for   certain
          public employees in the city of New York (Subpart A); and an age 55/25
          years temporary retirement  incentive  for certain public employees in
          the city of New York (Subpart B)(Part KKK); to amend the racing, pari-
          mutuel  wagering  and  breeding law, in relation to the utilization of
          funds in the Catskill and Capital  regions  off-track  betting  corpo-
          ration's  capital  acquisition  funds; and providing for the repeal of
          such provisions upon the expiration thereof (Part LLL); to amend chap-
          ter 141 of the laws of 1994, amending  the  legislative  law  and  the
          state  finance law relating to the operation and administration of the
          legislature, in relation to extending such provisions (Part  MMM);  to
          amend the correction law, in relation to restricting the use of segre-
          gated confinement and creating alternative therapeutic and rehabilita-
          tive confinement options (Part NNN); and to amend the racing, pari-mu-
          tuel  wagering  and  breeding  law,  in  relation to the tax on gaming
          revenues; and providing for the repeal of  such  provisions  upon  the
          expiration thereof (Part OOO)
 
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. This act enacts into law major  components  of  legislation
     2  which are necessary to implement the state fiscal plan for the 2021-2022
     3  state  fiscal  year.  Each  component  is wholly contained within a Part
     4  identified as Parts A through OOO. The effective date for  each  partic-
     5  ular  provision  contained  within  such  Part  is set forth in the last
     6  section of such Part.  Any provision in any section contained  within  a
     7  Part,  including the effective date of the Part, which makes a reference
     8  to a section "of this act", when used in connection with that particular
     9  component, shall be deemed  to  mean  and  refer  to  the  corresponding
    10  section of the Part in which it is found. Section three of this act sets
    11  forth the general effective date of this act.
 
    12                                   PART A
 
    13    Section  1.  Clauses (iv), (v), (vi), (vii) and (viii) of subparagraph
    14  (B) of paragraph 1 of subsection (a) of section  601  of  the  tax  law,
    15  clauses  (iv),  (v), (vi) and (vii) as amended by section 1 of part P of
    16  chapter 59 of the laws of 2019 and clause (viii) as added by  section  1
    17  of  part  R  of  chapter  59  of the laws of 2017, are amended and a new
    18  clause (ix) is added to read as follows:
    19    (iv) For taxable  years  beginning  in  two  thousand  twenty-one  the
    20  following rates shall apply:
    21  If the New York taxable income is:    The tax is:
    22  Not over $17,150                      4% of the New York taxable income
    23  Over $17,150 but not over $23,600     $686 plus 4.5% of excess over
    24                                        $17,150
    25  Over $23,600 but not over $27,900     $976 plus 5.25% of excess over

        S. 2509--C                          6                         A. 3009--C
 
     1                                        $23,600
     2  Over $27,900 but not over $43,000     $1,202 plus 5.9% of excess over
     3                                        $27,900
     4  Over $43,000 but not over $161,550    $2,093 plus 5.97% of excess over
     5                                        $43,000
     6  Over $161,550 but not over $323,200   $9,170 plus 6.33% of excess over
     7                                        $161,550
     8  Over $323,200 but not over            $19,403 plus 6.85% of excess
     9  $2,155,350                            over  $323,200
    10  Over $2,155,350 but not over          $144,905 plus 9.65% of excess over
    11  $5,000,000                            $2,155,350
    12  Over $5,000,000 but not over          $419,414 plus 10.30% of excess over
    13  $25,000,000                           $5,000,000
    14  Over $25,000,000                      $2,479,414 plus 10.90% of excess over
    15                                        $25,000,000
    16  [Over $2,155,350                      $144,905 plus 8.82% of excess over
    17                                        $2,155,350]
    18    (v) For taxable years beginning in two thousand twenty-two the follow-
    19  ing rates shall apply:
    20  If the New York taxable income is:    The tax is:
    21  Not over $17,150                      4% of the New York taxable income
    22  Over $17,150 but not over $23,600     $686 plus 4.5% of excess over
    23                                        $17,150
    24  Over $23,600 but not over $27,900     $976 plus 5.25% of excess over
    25                                        $23,600
    26  Over $27,900 but not over $161,550    $1,202 plus 5.85% of excess over
    27                                        $27,900
    28  Over $161,550 but not over $323,200   $9,021 plus 6.25% of excess over
    29                                        $161,550
    30  Over $323,200 but not over            $19,124 plus
    31  $2,155,350                            6.85% of excess over $323,200
    32  Over $2,155,350 but not over          $144,626 plus 9.65% of excess over
    33  $5,000,000                            $2,155,350
    34  Over $5,000,000 but not over          $419,135 plus 10.30% of excess over
    35  $25,000,000                           $5,000,000
    36  Over $25,000,000                      $2,479,135 plus 10.90% of excess over
    37                                        $25,000,000
    38  [Over $2,155,350                      $144,626 plus 8.82% of excess over
    39                                        $2,155,350]
    40    (vi)  For  taxable  years  beginning  in two thousand twenty-three the
    41  following rates shall apply:
    42  If the New York taxable income is:    The tax is:
    43  Not over $17,150                      4% of the New York taxable income
    44  Over $17,150 but not over $23,600     $686 plus 4.5% of excess over
    45                                        $17,150
    46  Over $23,600 but not over $27,900     $976 plus 5.25% of excess over
    47                                        $23,600
    48  Over $27,900 but not over $161,550    $1,202 plus 5.73% of excess over
    49                                        $27,900
    50  Over $161,550 but not over $323,200   $8,860 plus 6.17% of excess over
    51                                        $161,550
    52  Over $323,200 but not over            $18,834 plus 6.85% of
    53  $2,155,350                            excess over $323,200
    54  Over $2,155,350 but not over          $144,336 plus 9.65% of excess over
    55  $5,000,000                            $2,155,350
    56  Over $5,000,000 but not over          $418,845 plus 10.30% of excess over

        S. 2509--C                          7                         A. 3009--C
 
     1  $25,000,000                           $5,000,000
     2  Over $25,000,000                      $2,478,845 plus 10.90% of excess over
     3                                        $25,000,000
     4  [Over $2,155,350                      $144,336 plus 8.82% of excess over
     5                                        $2,155,350]
     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 $17,150                      4% of the New York taxable income
    10  Over $17,150 but not over $23,600     $686 plus 4.5% of excess over
    11                                        $17,150
    12  Over $23,600 but not over $27,900     $976 plus 5.25% of excess over
    13                                        $23,600
    14  Over $27,900 but not over $161,550    $1,202 plus 5.61% of excess over
    15                                        $27,900
    16  Over $161,550 but not over $323,200   $8,700 plus 6.09% of excess over
    17                                        $161,550
    18  Over $323,200 but not over            $18,544 plus 6.85% of excess over
    19  $2,155,350                            $323,200
    20  Over $2,155,350 but not over          $144,047 plus 9.65% of excess over
    21  $5,000,000                            $2,155,350
    22  Over $5,000,000 but not over          $418,555 plus 10.30% of excess over
    23  $25,000,000                           $5,000,000
    24  Over $25,000,000                      $2,478,555 plus 10.90% of excess over
    25                                        $25,000,000
    26  [Over $2,155,350                      $144,047 plus 8.82% of excess over
    27                                        $2,155,350]
    28    (viii) For taxable years beginning after two thousand twenty-four  and
    29  before two thousand twenty-eight the following rates shall apply:
    30  If the New York taxable income is:    The tax is:
    31  Not over $17,150                      4% of the New York taxable income
    32  Over $17,150 but not over $23,600     $686 plus 4.5% of excess over
    33                                        $17,150
    34  Over $23,600 but not over $27,900     $976 plus 5.25% of excess over
    35                                        $23,600
    36  Over $27,900 but not over $161,550    $1,202 plus 5.5% of excess over
    37                                        $27,900
    38  Over $161,550 but not over $323,200   $8,553 plus 6.00% of excess over
    39                                        $161,550
    40  Over $323,200 but not over            $18,252 plus 6.85% of excess over
    41  $2,155,350                            $323,200
    42  Over $2,155,350 but not over          $143,754 plus 9.65% of excess over
    43  $5,000,000                            $2,155,350
    44  Over $5,000,000 but not over          $418,263 plus 10.30% of excess over
    45  $25,000,000                           $5,000,000
    46  Over $25,000,000                      $2,478,263 plus 10.90% of excess over
    47                                        $25,000,000
 
    48    (ix)  For taxable years beginning after  two thousand twenty-seven the
    49  following rates shall apply:
    50  If the New York taxable income is:    The tax is:
    51  Not over $17,150                      4% of the New York taxable income
    52  Over $17,150 but not over $23,600     $686 plus 4.5% of excess over
    53                                        $17,150
    54  Over $23,600 but not over $27,900     $976 plus 5.25% of excess over

        S. 2509--C                          8                         A. 3009--C
 
     1                                        $23,600
     2  Over $27,900 but not over $161,550    $1,202 plus 5.5% of excess over
     3                                        $27,900
     4  Over $161,550 but not over $323,200   $8,553 plus 6.00% of excess
     5                                        over $161,550
     6  Over $323,200 but not over            $18,252 plus 6.85% of excess
     7  $2,155,350                            over $323,200
     8  Over $2,155,350                       $143,754 plus  8.82% of excess
     9                                        over $2,155,350
 
    10    §  2. Clauses (iv), (v), (vi), (vii) and (viii) of subparagraph (B) of
    11  paragraph 1 of subsection (b) of section 601 of  the  tax  law,  clauses
    12  (iv),  (v),  (vi) and (vii) as amended by section 2 of part P of chapter
    13  59 of the laws of 2019 and clause (viii) as added by section 2 of part R
    14  of chapter 59 of the laws of 2017, are amended and a new clause (ix)  is
    15  added to read as follows:
    16    (iv)  For  taxable  years  beginning  in  two  thousand twenty-one the
    17  following rates shall apply:
    18  If the New York taxable income is:    The tax is:
    19  Not over $12,800                      4% of the New York taxable income
    20  Over $12,800 but not over $17,650     $512 plus 4.5% of excess over
    21                                        $12,800
    22  Over $17,650 but not over $20,900     $730 plus 5.25% of excess over
    23                                        $17,650
    24  Over $20,900 but not over $32,200     $901 plus 5.9% of excess over
    25                                        $20,900
    26  Over $32,200 but not over $107,650    $1,568 plus 5.97% of excess over
    27                                        $32,200
    28  Over $107,650 but not over $269,300   $6,072 plus 6.33% of excess over
    29                                        $107,650
    30  Over $269,300 but not over            $16,304 plus 6.85% of excess over
    31  $1,616,450                            $269,300
    32  Over $1,616,450 but not over          $108,584 plus 9.65% of excess over
    33  $5,000,000                            $1,616,450
    34  Over $5,000,000 but not over          $435,097 plus 10.30% of excess over
    35  $25,000,000                           $5,000,000
    36  Over $25,000,000                      $2,495,097 plus 10.90% of excess over
    37                                        $25,000,000
    38  [Over $1,616,450                      $108,584 plus 8.82% of excess over
    39                                        $1,616,450]
    40    (v) For taxable years beginning in two thousand twenty-two the follow-
    41  ing rates shall apply:
    42  If the New York taxable income is:    The tax is:
    43  Not over $12,800                      4% of the New York taxable income
    44  Over $12,800 but not over $17,650     $512 plus 4.5% of excess over
    45                                        $12,800
    46  Over $17,650 but not over $20,900     $730 plus 5.25% of excess over
    47                                        $17,650
    48  Over $20,900 but not over $107,650    $901 plus 5.85% of excess over
    49                                        $20,900
    50  Over $107,650 but not over $269,300   $5,976 plus 6.25% of excess over
    51                                        $107,650
    52  Over $269,300 but not over            $16,079 plus 6.85% of excess
    53  $1,616,450                            over $269,300
    54  Over $1,616,450 but not over          $108,359 plus 9.65% of excess over
    55  $5,000,000                            $1,616,450

        S. 2509--C                          9                         A. 3009--C

     1  Over $5,000,000 but not over          $434,871 plus 10.30% of excess over
     2  $25,000,000                           $5,000,000
     3  Over $25,000,000                      $2,494,871 plus 10.90% of excess over
     4                                        $25,000,000
     5  [Over $1,616,450                      $108,359 plus 8.82% of excess over
     6                                        $1,616,450]
     7    (vi)  For  taxable  years  beginning  in two thousand twenty-three the
     8  following rates shall apply:
     9  If the New York taxable income is:    The tax is:
    10  Not over $12,800                      4% of the New York taxable income
    11  Over $12,800 but not over $17,650     $512 plus 4.5% of excess over
    12                                        $12,800
    13  Over $17,650 but not over $20,900     $730 plus 5.25% of excess over
    14                                        $17,650
    15  Over $20,900 but not over $107,650    $901 plus 5.73% of excess over
    16                                        $20,900
    17  Over $107,650 but not over $269,300   $5,872 plus 6.17% of excess over
    18                                        $107,650
    19  Over $269,300 but not over            $15,845 plus 6.85% of excess
    20  $1,616,450                            over $269,300
    21  Over $1,616,450 but not over          $108,125 plus 9.65% of excess over
    22  $5,000,000                            $1,616,450
    23  Over $5,000,000 but not over          $434,638 plus 10.30% of excess over
    24  $25,000,000                           $5,000,000
    25  Over $25,000,000                      $2,494,638 plus 10.90% of excess over
    26                                        $25,000,000
    27  [Over $1,616,450                      $108,125 plus 8.82% of excess over
    28                                        $1,616,450]
    29    (vii) For taxable years beginning  in  two  thousand  twenty-four  the
    30  following 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 5.61% of excess over
    38                                        $20,900
    39  Over $107,650 but not over $269,300   $5,768 plus 6.09% of excess over
    40                                        $107,650
    41  Over $269,300 but not over            $15,612 plus 6.85% of excess
    42  $1,616,450                            over $269,300
    43  Over $1,616,450 but not over          $107,892 plus 9.65% of excess over
    44  $5,000,000                            $1,616,450
    45  Over $5,000,000 but not over          $434,404 plus 10.30% of excess over
    46  $25,000,000                           $5,000,000
    47  Over $25,000,000                      $2,494,404 plus 10.90% of excess over
    48                                        $25,000,000
    49  [Over $1,616,450                      $107,892 plus 8.82% of excess over
    50                                        $1,616,450]
    51    (viii)  For taxable years beginning after two thousand twenty-four and
    52  before two thousand twenty-eight the following 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

        S. 2509--C                         10                         A. 3009--C
 
     1                                        $12,800
     2  Over $17,650 but not over $20,900     $730 plus 5.25% of excess over
     3                                        $17,650
     4  Over $20,900 but not over $107,650    $901 plus 5.5% of excess over
     5                                        $20,900
     6  Over $107,650 but not over $269,300   $5,672 plus 6.00% of excess over
     7                                        $107,650
     8  Over $269,300 but not over            $15,371 plus 6.85% of excess over
     9  $1,616,450                            $269,300
    10  Over $1,616,450 but not over          $107,651 plus 9.65% of excess over
    11  $5,000,000                            $1,616,450
    12  Over $5,000,000 but not over          $434,163 plus 10.30% of excess over
    13  $25,000,000                           $5,000,000
    14  Over $25,000,000                      $2,494,163 plus 10.90% of excess over
    15                                        $25,000,000
 
    16    (ix)   For taxable years beginning after two thousand twenty-seven the
    17  following rates shall apply:
    18  If the New York taxable income is:    The tax is:
    19  Not over $12,800                      4% of the New York taxable income
    20  Over $12,800 but not over             $512 plus 4.5% of excess over
    21  $17,650                               $12,800
    22  Over $17,650 but not over             $730 plus 5.25% of excess over
    23  $20,900                               $17,650
    24  Over $20,900 but not over             $901 plus 5.5% of excess over
    25  $107,650                              $20,900
    26  Over $107,650 but not over            $5,672 plus 6.00% of excess
    27  $269,300                              over $107,650
    28  Over $269,300 but not over            $15,371 plus 6.85% of excess
    29  $1,616,450                            over $269,300
    30  Over $1,616,450                       $107,651 plus  8.82% of excess
    31                                        over $1,616,450
 
    32    § 3. Clauses (iv), (v), (vi), (vii) and (viii) of subparagraph (B)  of
    33  paragraph  1  of  subsection  (c) of section 601 of the tax law, clauses
    34  (iv), (v), (vi) and (vii) as amended by section 3 of part P  of  chapter
    35  59 of the laws of 2019 and clause (viii) as added by section 3 of part R
    36  of  chapter 59 of the laws of 2017, are amended and a new clause (ix) is
    37  added to read as follows:
    38    (iv) For taxable  years  beginning  in  two  thousand  twenty-one  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 $21,400     $600 plus 5.9% of excess over
    47                                        $13,900
    48  Over $21,400 but not over $80,650     $1,042 plus 5.97% of excess over
    49                                        $21,400
    50  Over $80,650 but not over $215,400    $4,579 plus 6.33% of excess over
    51                                        $80,650
    52  Over $215,400 but not over            $13,109 plus 6.85% of excess
    53  $1,077,550                            over $215,400

        S. 2509--C                         11                         A. 3009--C

     1  Over $1,077,550 but not over          $72,166 plus 9.65% of excess over
     2  $5,000,000                            $1,077,550
     3  Over $5,000,000 but not over          $450,683 plus 10.30% of excess over
     4  $25,000,000                           $5,000,000
     5  Over $25,000,000                      $2,510,683 plus 10.90% of excess over
     6                                        $25,000,000
     7  [Over $1,077,550                      $72,166 plus 8.82% of excess over
     8                                        $1,077,550]
     9    (v) For taxable years beginning in two thousand twenty-two the follow-
    10  ing rates shall apply:
    11  If the New York taxable income is:    The tax is:
    12  Not over $8,500                       4% of the New York taxable income
    13  Over $8,500 but not over $11,700      $340 plus 4.5% of excess over
    14                                        $8,500
    15  Over $11,700 but not over $13,900     $484 plus 5.25% of excess over
    16                                        $11,700
    17  Over $13,900 but not over $80,650     $600 plus 5.85% of excess over
    18                                        $13,900
    19  Over $80,650 but not over $215,400    $4,504 plus 6.25% of excess over
    20                                        $80,650
    21  Over $215,400 but not over            $12,926 plus 6.85% of excess
    22  $1,077,550                            over $215,400
    23  Over $1,077,550 but not over          $71,984 plus 9.65% of excess over
    24  $5,000,000                            $1,077,550
    25  Over $5,000,000 but not over          $450,500 plus 10.30% of excess over
    26  $25,000,000                           $5,000,000
    27  Over $25,000,000                      $2,510,500 plus 10.90% of excess over
    28                                        $25,000,000
    29  [Over $1,077,550                      $71,984 plus 8.82% of excess over
    30                                        $1,077,550]
    31    (vi)  For  taxable  years  beginning  in two thousand twenty-three the
    32  following rates shall apply:
    33  If the New York taxable income is:    The tax is:
    34  Not over $8,500                       4% of the New York taxable income
    35  Over $8,500 but not over $11,700      $340 plus 4.5% of excess over
    36                                        $8,500
    37  Over $11,700 but not over $13,900     $484 plus 5.25% of excess over
    38                                        $11,700
    39  Over $13,900 but not over $80,650     $600 plus 5.73% of excess over
    40                                        $13,900
    41  Over $80,650 but not over $215,400    $4,424 plus 6.17% of excess over
    42                                        $80,650
    43  Over $215,400 but not over            $12,738 plus 6.85% of excess
    44  $1,077,550                            over $215,400
    45  Over $1,077,550 but not over          $71,796 plus 9.65% of excess over
    46  $5,000,000                            $1,077,550
    47  Over $5,000,000 but not over          $450,312 plus 10.30% of excess over
    48  $25,000,000                           $5,000,000
    49  Over $25,000,000                      $2,510,312 plus 10.90% of excess over
    50                                        $25,000,000
    51  [Over $1,077,550                      $71,796 plus 8.82% of excess over
    52                                        $1,077,550]
    53    (vii) For taxable years beginning  in  two  thousand  twenty-four  the
    54  following rates shall apply:

        S. 2509--C                         12                         A. 3009--C
 
     1  If the New York taxable income is:    The tax is:
     2  Not over $8,500                       4% of the New York taxable income
     3  Over $8,500 but not over $11,700      $340 plus 4.5% of excess over
     4                                        $8,500
     5  Over $11,700 but not over $13,900     $484 plus 5.25% of excess over
     6                                        $11,700
     7  Over $13,900 but not over $80,650     $600 plus 5.61% of excess over
     8                                        $13,900
     9  Over $80,650 but not over $215,400    $4,344 plus 6.09% of excess over
    10                                        $80,650
    11  Over $215,400 but not over            $12,550 plus 6.85% of excess
    12  $1,077,550                            over $215,400
    13  Over $1,077,550 but not over          $71,608 plus 9.65% of excess over
    14  $5,000,000                            $1,077,550
    15  Over $5,000,000 but not over          $450,124 plus 10.30% of excess over
    16  $25,000,000                           $5,000,000
    17  Over $25,000,000                      $2,510,124 plus 10.90% of excess over
    18                                        $25,000,000
    19  [Over $1,077,550                      $71,608 plus 8.82% of excess over
    20                                        $1,077,550]
    21    (viii)  For taxable years beginning after two thousand twenty-four and
    22  before two thousand twenty-eight the following rates shall apply:
    23  If the New York taxable income is:    The tax is:
    24  Not over $8,500                       4% of the New York taxable income
    25  Over $8,500 but not over $11,700      $340 plus 4.5% of excess over
    26                                        $8,500
    27  Over $11,700 but not over $13,900     $484 plus 5.25% of excess over
    28                                        $11,700
    29  Over $13,900 but not over $80,650     $600 plus 5.50% of excess over
    30                                        $13,900
    31  Over $80,650 but not over $215,400    $4,271 plus 6.00% of excess over
    32                                        $80,650
    33  Over $215,400 but not over            $12,356 plus 6.85% of excess over
    34  $1,077,550                            $215,400
    35  Over $1,077,550 but not over          $71,413 plus 9.65% of excess over
    36  $5,000,000                            $1,077,550
    37  Over $5,000,000 but not over          $449,929 plus 10.30% of excess over
    38  $25,000,000                           $5,000,000
    39  Over $25,000,000                      $2,509,929 plus 10.90% of excess over
    40                                        $25,000,000
    41    (ix)  For taxable years beginning after two thousand twenty-seven  the
    42  following rates shall apply:
    43  If the New York taxable income is:    The tax is:
    44  Not over $8,500                       4% of the New York taxable income
    45  Over $8,500 but not over $11,700      $340 plus 4.5% of excess over
    46                                        $8,500
    47  Over $11,700 but not over $13,900     $484 plus 5.25% of excess over
    48                                        $11,700
    49  Over $13,900 but not over $80,650     $600 plus 5.50% of excess over
    50                                        $13,900
    51  Over $80,650 but not over $215,400    $4,271 plus 6.00% of excess
    52                                        over $80,650
    53  Over $215,400 but not over            $12,356 plus 6.85% of excess
    54  $1,077,550                            over $215,400
    55  Over $1,077,550                       $71,413 plus 8.82% of excess
    56                                        over $1,077,550

        S. 2509--C                         13                         A. 3009--C
 
     1    §  4.  Subparagraphs (D) and (E) of paragraph 1 of subsection (d-1) of
     2  section 601 of the tax law, subparagraph (D) as amended by section 4  of
     3  part  P  of chapter 59 of the laws of 2019 and subparagraph (E) as added
     4  by section 7 of part A of chapter 56 of the laws of 2011, are amended to
     5  read as follows:
     6    (D)  The tax table benefit is the difference between (i) the amount of
     7  taxable income set forth in the tax table in paragraph one of subsection
     8  (a) of this section not subject to the 8.82 percent rate of tax for  the
     9  taxable year multiplied by such rate and (ii) the dollar denominated tax
    10  for  such amount of taxable income set forth in the tax table applicable
    11  to the taxable year in paragraph one of subsection (a) of  this  section
    12  less the sum of the tax table benefits in subparagraphs (A), (B) and (C)
    13  of  this  paragraph.  The  fraction for this subparagraph is computed as
    14  follows: the numerator is the lesser of fifty thousand  dollars  or  the
    15  excess  of  New York adjusted gross income for the taxable year over two
    16  million dollars and the denominator  is  fifty  thousand  dollars.  This
    17  subparagraph  shall  apply  only  to taxable years beginning on or after
    18  January first, two thousand twelve and before January first,  two  thou-
    19  sand  [twenty-five]  twenty-one  and for tax years beginning on or after
    20  January first, two thousand twenty-eight.
    21    (E) The tax table benefit is the difference between (i) the amount  of
    22  taxable income set forth in the tax table in paragraph one of subsection
    23  (a)  of this section not subject to the 9.65 percent rate of tax for the
    24  taxable year multiplied by such rate and (ii) the dollar denominated tax
    25  for  such amount of taxable income set forth in the tax table applicable
    26  to the taxable year in paragraph one of subsection (a) of  this  section
    27  less  the  sum  of the tax table benefits in subparagraphs (A), (B), and
    28  (C) of this paragraph. The fraction for this subparagraph is computed as
    29  follows: the numerator is the lesser of fifty thousand dollars or excess
    30  of New York adjusted gross income for the taxable year over two  million
    31  dollars and the denominator is fifty thousand dollars. This subparagraph
    32  shall  apply  only  to  the  taxable years beginning on or after January
    33  first, two thousand twenty-one and before January  first,  two  thousand
    34  twenty-eight.
    35    (F)  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  (a) of this section not subject to the 10.30 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 (a) of this section
    41  less the sum of the tax table benefits in subparagraphs  (A),  (B),  (C)
    42  and  (E)  of  this  paragraph.  The  fraction  for  this subparagraph is
    43  computed as follows: the numerator  is  the  lesser  of  fifty  thousand
    44  dollars or excess of New York adjusted gross income for the taxable year
    45  over five million dollars and the denominator is fifty thousand dollars.
    46  This  subparagraph shall apply only to the taxable years beginning on or
    47  after January first, two thousand twenty-one and before  January  first,
    48  two thousand twenty-eight.
    49    (G)  The tax table benefit is the difference between (i) the amount of
    50  taxable income set forth in the tax table in paragraph one of subsection
    51  (a) of this section not subject to the 10.90 percent rate of tax for the
    52  taxable year multiplied by such rate and (ii) the dollar denominated tax
    53  for such amount of taxable income set forth in the tax table  applicable
    54  to  the  taxable year in paragraph one of subsection (a) of this section
    55  less the sum of the tax table benefits in subparagraphs (A),  (B),  (C),
    56  (E)  and  (F)  of  this paragraph. The fraction for this subparagraph is

        S. 2509--C                         14                         A. 3009--C
 
     1  computed as follows: the numerator  is  the  lesser  of  fifty  thousand
     2  dollars or excess of New York adjusted gross income for the taxable year
     3  over  twenty-five  million dollars and the denominator is fifty thousand
     4  dollars.  This subparagraph shall apply only to the taxable years begin-
     5  ning on or after January first, two thousand twenty-one and before Janu-
     6  ary first, two thousand twenty-eight.
     7    (H)  Provided,  however, the total tax prior to the application of any
     8  tax credits shall not exceed the highest rate of tax set  forth  in  the
     9  tax  tables  in subsection (a) of this section multiplied by the taxpay-
    10  er's taxable income.
    11    § 5. Subparagraphs (C) and (D) of paragraph 2 of subsection  (d-1)  of
    12  section  601 of the tax law, subparagraph (C) as amended by section 5 of
    13  part P of chapter 59 of the laws of 2019 and subparagraph (D)  as  added
    14  by section 7 of part A of chapter 56 of the laws of 2011, are amended to
    15  read as follows:
    16    (C)  The tax table benefit is the difference between (i) the amount of
    17  taxable income set forth in the tax table in paragraph one of subsection
    18  (b) of this section not subject to the 8.82 percent rate of tax for  the
    19  taxable year multiplied by such rate and (ii) the dollar denominated tax
    20  for  such amount of taxable income set forth in the tax table applicable
    21  to the taxable year in paragraph one of subsection (b) of  this  section
    22  less  the  sum of the tax table benefits in subparagraphs (A) and (B) of
    23  this paragraph. The  fraction  for  this  subparagraph  is  computed  as
    24  follows:  the  numerator  is the lesser of fifty thousand dollars or the
    25  excess of New York adjusted gross income for the taxable year  over  one
    26  million five hundred thousand dollars and the denominator is fifty thou-
    27  sand dollars. This subparagraph shall apply only to taxable years begin-
    28  ning  on  or after January first, two thousand twelve and before January
    29  first, two thousand [twenty-five] twenty-one and for tax years beginning
    30  on or after January first, two thousand twenty-eight.
    31    (D) The tax table benefit is the difference between (i) the amount  of
    32  taxable income set forth in the tax table in paragraph one of subsection
    33  (a) of this section not subject to the 9.65 percent rate of tax for  the
    34  taxable year multiplied by such rate and (ii) the dollar denominated tax
    35  for  such amount of taxable income set forth in the tax table applicable
    36  to the taxable year in paragraph one of subsection (a) of  this  section
    37  less   the   sum  of the tax table benefits in subparagraphs (A) and (B)
    38  of this paragraph. The fraction for this  subparagraph  is  computed  as
    39  follows: the numerator is the lesser of fifty thousand dollars or excess
    40  of  New York adjusted gross income for the taxable year over one million
    41  five hundred thousand   dollars and the denominator  is  fifty  thousand
    42  dollars.  This  subparagraph shall   apply  only  to  the  taxable years
    43  beginning on or after January first, two thousand twenty-one and  before
    44  January first, two thousand twenty-eight.
    45    (E)  The tax table benefit is the difference between (i) the amount of
    46  taxable income set forth in the tax table in paragraph one of subsection
    47  (a) of this section not subject to the 10.30 percent rate of tax for the
    48  taxable year multiplied by such rate and (ii) the dollar denominated tax
    49  for such amount of taxable income set forth in the tax table  applicable
    50  to  the  taxable year in paragraph one of subsection (a) of this section
    51  less the sum of the tax table benefits in subparagraphs (A), (B) and (D)
    52  of this paragraph. The fraction for this  subparagraph  is  computed  as
    53  follows:    the  numerator  is  the  lesser of fifty thousand dollars or
    54  excess of New York adjusted gross income for the taxable year over  five
    55  million  dollars  and  the  denominator  is fifty thousand dollars. This
    56  subparagraph shall apply only to the taxable years beginning on or after

        S. 2509--C                         15                         A. 3009--C
 
     1  January first, two thousand twenty-one and  before  January  first,  two
     2  thousand twenty-eight.
     3    (F)  The tax table benefit is the difference between (i) the amount of
     4  taxable income set forth in the tax table in paragraph one of subsection
     5  (a) of this section not subject to the 10.90 percent rate of tax for the
     6  taxable year multiplied by such rate and (ii) the dollar denominated tax
     7  for such amount of taxable income set forth in the tax table  applicable
     8  to  the  taxable year in paragraph one of subsection (a) of this section
     9  less the sum of the tax table benefits in subparagraphs  (A),  (B),  (D)
    10  and  (E)  of  this  paragraph.  The  fraction  for  this subparagraph is
    11  computed as follows: the numerator  is  the  lesser  of  fifty  thousand
    12  dollars or excess of New York adjusted gross income for the taxable year
    13  over  twenty-five  million dollars and the denominator is fifty thousand
    14  dollars. This subparagraph shall apply only to the taxable years  begin-
    15  ning on or after January first, two thousand twenty-one and before Janu-
    16  ary first, two thousand twenty-eight.
    17    (G)  Provided,  however, the total tax prior to the application of any
    18  tax credits shall not exceed the highest rate of tax set  forth  in  the
    19  tax  tables  in subsection (b) of this section multiplied by the taxpay-
    20  er's taxable income.
    21    § 6. Subparagraphs (C) and (D) of paragraph 3 of subsection  (d-1)  of
    22  section  601 of the tax law, subparagraph (C) as amended by section 6 of
    23  part P of chapter 59 of the laws of 2019 and subparagraph (D)  as  added
    24  by section 7 of part A of chapter 56 of the laws of 2011, are amended to
    25  read as follows:
    26    (C)  The tax table benefit is the difference between (i) the amount of
    27  taxable income set forth in the tax table in paragraph one of subsection
    28  (c) of this section not subject to the 8.82 percent rate of tax for  the
    29  taxable year multiplied by such rate and (ii) the dollar denominated tax
    30  for  such amount of taxable income set forth in the tax table applicable
    31  to the taxable year in paragraph one of subsection (c) of  this  section
    32  less  the  sum of the tax table benefits in subparagraphs (A) and (B) of
    33  this paragraph. The  fraction  for  this  subparagraph  is  computed  as
    34  follows:  the  numerator  is the lesser of fifty thousand dollars or the
    35  excess of New York adjusted gross income for the taxable year  over  one
    36  million  dollars  and  the  denominator  is fifty thousand dollars. This
    37  subparagraph shall apply only to taxable years  beginning  on  or  after
    38  January  first,  two thousand twelve and before January first, two thou-
    39  sand [twenty-five] twenty-one and for tax years beginning  on  or  after
    40  January first, two thousand twenty-eight.
    41    (D) The tax table benefit is the difference between (i) the amount  of
    42  taxable income set forth in the tax table in paragraph one of subsection
    43  (a)  of this section not subject to the 9.65 percent rate of tax for the
    44  taxable year multiplied by such rate and (ii) the dollar denominated tax
    45  for  such amount of taxable income set forth in the tax table applicable
    46  to the taxable year in paragraph one of subsection (a) of  this  section
    47  less  the  sum  of the tax table benefits in subparagraphs (A)  and  (B)
    48  of  this  paragraph.  The  fraction for this subparagraph is computed as
    49  follows: the numerator is the lesser of fifty thousand dollars or excess
    50  of New York adjusted gross income for the taxable year over one  million
    51  five  hundred  thousand    dollars and the denominator is fifty thousand
    52  dollars. This subparagraph shall  apply  only  to   the   taxable  years
    53  beginning  on or after January first, two thousand twenty-one and before
    54  January first, two thousand twenty-eight.
    55    (E) The tax table benefit is the difference between (i) the amount  of
    56  taxable income set forth in the tax table in paragraph one of subsection

        S. 2509--C                         16                         A. 3009--C
 
     1  (a) of this section not subject to the 10.30 percent rate of tax for the
     2  taxable year multiplied by such rate and (ii) the dollar denominated tax
     3  for  such amount of taxable income set forth in the tax table applicable
     4  to  the  taxable year in paragraph one of subsection (a) of this section
     5  less the sum of the tax table benefits in subparagraphs (A), (B) and (D)
     6  of this paragraph. The fraction for this  subparagraph  is  computed  as
     7  follows:    the  numerator  is  the  lesser of fifty thousand dollars or
     8  excess of New York adjusted gross income for the taxable year over  five
     9  million  dollars  and  the  denominator  is fifty thousand dollars. This
    10  subparagraph shall apply only to the taxable years beginning on or after
    11  January first, two thousand twenty-one and  before  January  first,  two
    12  thousand twenty-eight.
    13    (F)  The tax table benefit is the difference between (i) the amount of
    14  taxable income set forth in the tax table in paragraph one of subsection
    15  (a) of this section not subject to the 10.90 percent rate of tax for the
    16  taxable year multiplied by such rate and (ii) the dollar denominated tax
    17  for such amount of taxable income set forth in the tax table  applicable
    18  to  the  taxable year in paragraph one of subsection (a) of this section
    19  less the sum of the tax table benefits in subparagraphs  (A),  (B),  (D)
    20  and  (E)  of  this  paragraph.  The  fraction  for  this subparagraph is
    21  computed as follows: the numerator  is  the  lesser  of  fifty  thousand
    22  dollars or excess of New York adjusted gross income for the taxable year
    23  over  twenty-five  million dollars and the denominator is fifty thousand
    24  dollars. This subparagraph shall apply only to the taxable years  begin-
    25  ning on or after January first, two thousand twenty-one and before Janu-
    26  ary first, two thousand twenty-eight.
    27    (G)  Provided,  however, the total tax prior to the application of any
    28  tax credits shall not exceed the highest rate of tax set  forth  in  the
    29  tax  tables  in subsection (c) of this section multiplied by the taxpay-
    30  er's taxable income.
    31    § 7. Notwithstanding any provision of law to the contrary, the  method
    32  of  determining  the  amount  to  be deducted and withheld from wages on
    33  account of taxes imposed by or pursuant to the authority of  article  22
    34  of  the  tax law in connection with the implementation of the provisions
    35  of this act shall be prescribed by the   commissioner   of taxation  and
    36  finance  with  due  consideration to the effect such withholding  tables
    37  and methods would have on the receipt and  amount  of  revenue.      The
    38  commissioner  of  taxation  and  finance  shall  adjust such withholding
    39  tables  and  methods  in  regard  to taxable years beginning in 2021 and
    40  after in such manner as to result, so far as practicable, in withholding
    41  from an employee's wages an amount substantially equivalent to  the  tax
    42  reasonably estimated to be due for such taxable years as a result of the
    43  provisions    of    this act. Any such changes in withholding tables and
    44  methods for tax year 2021 shall  be adopted and effective  as  soon   as
    45  practicable.   Notwithstanding any provision of the state administrative
    46  procedure act  to  the  contrary,  the  commissioner  is  authorized  to
    47  prescribe  such  withholding tables and methods without adopting a regu-
    48  lation.
    49    § 8. The additions to tax imposed by subsection (c) of section 685  of
    50  the  tax law shall not apply to any installments of estimated tax due on
    51  or before September fifteenth, two thousand twenty-one if the  underpay-
    52  ment  is  the  result of the enactment of the additional tax for the tax
    53  year two thousand twenty-one prescribed by this act,  provided that  the
    54  taxpayer makes those payments by September fifteenth, two thousand twen-
    55  ty-one.

        S. 2509--C                         17                         A. 3009--C
 
     1    § 9. This act shall take effect immediately and shall apply to taxable
     2  years beginning on and after January 1, 2021.
 
     3                                   PART B
 
     4                            Intentionally Omitted

     5                                   PART C
 
     6    Section 1. The tax law is amended by adding a new article 24-A to read
     7  as follows:
     8                                ARTICLE 24-A
     9                           PASS-THROUGH ENTITY TAX
    10  Section 860. Definitions.
    11          861. Pass-through entity tax election.
    12          862. Imposition and rate of tax.
    13          863. Pass-through entity tax credit.
    14          864. Payment of estimated tax.
    15          865. Filing of return and payment of tax.
    16          866. Procedural provisions.
    17    § 860. Definitions. For purposes of this article:
    18    (a)  Eligible partnership.  Eligible partnership means any partnership
    19  as provided for in section 7701(a)(2) of the Internal Revenue Code that
    20   has a filing requirement under  paragraph  one  of  subsection  (c)  of
    21  section  six  hundred  fifty-eight of this chapter other than a publicly
    22  traded partnership as defined in section 7704 of  the  Internal  Revenue
    23  Code.  An  eligible partnership includes any entity, including a limited
    24  liability company, treated as  a  partnership  for  federal  income  tax
    25  purposes that otherwise meets the requirements of this subdivision.
    26    (b) Eligible S corporation.  Eligible S corporation means any New York
    27  S  corporation  as  defined pursuant to subdivision one-A of section two
    28  hundred eight of this chapter that is subject to tax under  section  two
    29  hundred  nine  of this chapter.   An eligible S corporation includes any
    30  entity, including a limited liability company, treated as  an  S  corpo-
    31  ration for federal income tax purposes that otherwise meets the require-
    32  ments of this subdivision.
    33    (c)  Electing  partnership.    Electing partnership means any eligible
    34  partnership that made a valid, timely election pursuant to section eight
    35  hundred sixty-one of this article.
    36    (d) Electing S corporation.  Electing S corporation means any eligible
    37  S corporation that made a valid, timely  election  pursuant  to  section
    38  eight hundred sixty-one of this article.
    39    (e)  Taxpayer.  Taxpayer  means any electing partnership or electing S
    40  corporation.
    41    (f) Pass-through entity tax.  Pass-through entity tax means the  total
    42  tax  imposed  by  this  article  on electing partnerships and electing S
    43  corporations.
    44    (g) Direct share of pass-through entity tax.  Direct  share  of  pass-
    45  through  entity  tax means the portion of pass-through entity tax calcu-
    46  lated on pass-through entity taxable income that is also included in the
    47  taxable income of a partner or member of the electing partnership or the
    48  taxable income of a shareholder of  the  electing  S  corporation  under
    49  article twenty-two of this chapter.
    50    (h)  Pass-through  entity  taxable income. Pass-through entity taxable
    51  income means:  (1) In the case of an electing partnership,  the  sum  of
    52  (i)  all  items  of  income,  gain,  loss,  or deduction derived from or

        S. 2509--C                         18                         A. 3009--C
 
     1  connected with New York sources to the extent they are included  in  the
     2  taxable  income  of  a  nonresident partner subject to tax under article
     3  twenty-two under paragraph one of subsection (a) of section six  hundred
     4  thirty-two  of  this chapter;  and (ii) all items of income, gain, loss,
     5  or deduction to the extent they are included in the taxable income of  a
     6  resident  partner  subject to tax under article twenty-two of this chap-
     7  ter.
     8    (2) In the case of an electing S corporation, the sum of (i) all items
     9  of income, gain, loss, or deduction derived from or connected  with  New
    10  York sources to the extent they would be included under paragraph two of
    11  subsection  (a) of section six hundred thirty-two of this chapter in the
    12  taxable income of a shareholder subject to tax under article  twenty-two
    13  of this chapter.
    14    (i)  Taxable  year.    An  electing partnership's or electing S corpo-
    15  ration's taxable year pursuant to this article shall be the same as  the
    16  electing  partnership's  or  electing  S  corporation's taxable year for
    17  federal income tax purposes.
    18    § 861. Pass-through entity tax election. (a) Any eligible  partnership
    19  or eligible S corporation shall be allowed to make an annual election to
    20  be taxed pursuant to this article.
    21    (b)  In order to be effective, the annual election must be made (1) if
    22  the entity is an S corporation, by any officer, manager  or  shareholder
    23  of  the S corporation who is authorized under the law of the state where
    24  the corporation is incorporated or under the S  corporation's  organiza-
    25  tional  documents to make the election and who represents to having such
    26  authorization under penalty of perjury; or (2) if the entity is not an S
    27  corporation, by any member, partner, owner,  or  other  individual  with
    28  authority  to  bind  the  entity or sign returns pursuant to section six
    29  hundred fifty-three of this chapter.
    30    (c) The annual election must be made by the  due  date  of  the  first
    31  estimated payment under section eight hundred sixty-four of this chapter
    32  and  will  take  effect for the current taxable year.  Only one election
    33  may be made during each calendar  year.  An  election  made  under  this
    34  section is irrevocable.
    35    §  862.  Imposition  and rate of tax. A tax is hereby imposed for each
    36  taxable year on the pass-through entity taxable income of every electing
    37  partnership and every electing S corporation.   This  tax  shall  be  in
    38  addition  to  any  other  taxes  imposed under this chapter and shall be
    39  determined in accordance with the following table:
    40    For each taxable year beginning on or after January first,  two  thou-
    41  sand  twenty-one:    If pass-through entity taxable income is:  Not over
    42  $2,000,000 6.85% of taxable  income.    Over  $2,000,000  but  not  over
    43  $5,000,000  $137,000  plus  9.65%  of  the  excess over $2,000,000. Over
    44  $5,000,000 but not over $25,000,000 $426,500 plus 10.30% of excess  over
    45  $5,000,000.  Over  $25,000,000 $2,486,500 plus 10.90% of the excess over
    46  $25,000,000.
    47    § 863. Pass-through entity tax credit. (a) Personal income tax credit.
    48  (1) A taxpayer subject to tax under article twenty-two of  this  chapter
    49  that  is  a  direct  partner  or  member in an electing partnership or a
    50  direct shareholder of an electing S corporation  subject  to  tax  under
    51  this  article shall be allowed a credit against the tax imposed pursuant
    52  to  article  twenty-two  of  this  chapter,  computed  pursuant  to  the
    53  provisions  of subsection (kkk) of section six hundred six of this chap-
    54  ter.  An entity that is disregarded for tax purposes will be disregarded
    55  for purposes of determining if a taxpayer is a direct partner or  member

        S. 2509--C                         19                         A. 3009--C
 
     1  of an electing partnership or direct shareholder of an electing S corpo-
     2  ration.
     3    (2)  Limitation  on  credit.  No credit shall be allowed to a taxpayer
     4  under paragraph one of this subsection unless the  electing  partnership
     5  or  electing  S  corporation paid the tax imposed under this article and
     6  provided sufficient information on the pass-through entity tax return as
     7  prescribed by the commissioner to identify that taxpayer. Such  informa-
     8  tion shall include, but not be limited to, the social security number or
     9  taxpayer  identification  number  of the article twenty-two taxpayer who
    10  will claim the credit (even in the case of a disregarded entity owned by
    11  such taxpayer).
    12    (b) Limitation on credit. The aggregate amount of credits  claimed  by
    13  all  partners,  members  or  shareholders  of an electing partnership or
    14  electing S corporation pursuant to subsection (a) of this section  shall
    15  not  exceed  the  tax  due under subsection (a) of section eight hundred
    16  sixty-two of this article from such electing partnership or  electing  S
    17  corporation for the taxable year.
    18    §  864.  Payment  of  estimated  tax. (a) Definition of estimated tax.
    19  Estimated tax means the amount that an electing partnership or  electing
    20  S  corporation  estimates to be the tax imposed by section eight hundred
    21  sixty-two of this article for the current taxable year.
    22    (b) General. The estimated tax shall be paid as follows for an  elect-
    23  ing partnership and an electing S corporation:
    24    (1)  The  estimated  tax  shall  be paid in four equal installments on
    25  March  fifteenth,  June  fifteenth,  September  fifteenth  and  December
    26  fifteenth  in  the calendar year prior to the year in which the due date
    27  of the return required by this article falls.
    28    (2) The amount  of  any  required  installment  shall  be  twenty-five
    29  percent of the required annual payment.
    30    (3)  The  required annual payment is the lesser of: (A) ninety percent
    31  of the tax shown on the return for the taxable year; or (B) one  hundred
    32  percent  of  the  tax shown on the return of the electing partnership or
    33  electing S corporation for the preceding taxable year.
    34    (c) Application to short taxable year.  This section shall apply to  a
    35  taxable  year  of  less than twelve months in accordance with procedures
    36  established by the commissioner.
    37    (d) Installments paid in advance. An electing partnership or  electing
    38  S  corporation  may  elect  to  pay any installment of its estimated tax
    39  prior to the date prescribed for the payment thereof.
    40    § 865. Filing of return and payment of tax. (a) General. On or  before
    41  March  fifteenth  following the close of the taxable year, each electing
    42  partnership and each electing S corporation must file a return  for  the
    43  taxable  year  reporting the information required pursuant to this arti-
    44  cle.  For each electing partnership and each electing S corporation that
    45  has a fiscal taxable  year,  the  return  is  due  on  or  before  March
    46  fifteenth  following  the  close  of the calendar year that contains the
    47  final day of the entity's taxable year.
    48    (b) Certification of eligibility.   Every  return  filed  pursuant  to
    49  subsection  (a) of this section shall include, in a format as prescribed
    50  by the commissioner, a certification by an individual authorized to  act
    51  on behalf of the electing partnership or electing S corporation that the
    52  taxpayer:
    53    (1)  made  a  timely,  valid election to be subject to tax pursuant to
    54  this article; and
    55    (2) that all statements contained therein are true.

        S. 2509--C                         20                         A. 3009--C
 
     1    (c) Information on the  electing  partnership  return.  Each  electing
     2  partnership shall report on such return:
     3    (1)  Any  tax  due  pursuant to this article.   The balance of any tax
     4  shown on such return, not previously paid as installments  of  estimated
     5  tax, shall be paid with such return;
     6    (2) Identifying information of all partners and/or members eligible to
     7  receive  a  credit pursuant to section eight hundred sixty-three of this
     8  article;
     9    (3) Each partner's and/or member's share of  the  pass-through  entity
    10  tax imposed on the electing partnership;
    11    (4)  Each  partner's  and/or  member's distributive share of the pass-
    12  through entity taxable income calculated pursuant to  paragraph  one  of
    13  subsection (h) of section eight hundred sixty of this article;
    14    (5)  The classification of each partner and/or member as a resident or
    15  nonresident for purposes of calculating the electing partnership's pass-
    16  through entity taxable income under paragraph one of subsection  (h)  of
    17  section eight hundred sixty of this article; and
    18    (6) Any other information as required by the commissioner.
    19    (d)  Information  on  electing  S  corporation return. Each electing S
    20  corporation shall report on such return:
    21    (1) Any tax due pursuant to this article. The balance of any tax shown
    22  on such return, not previously paid as installments  of  estimated  tax,
    23  shall be paid with such return;
    24    (2)  Identifying information of all shareholders eligible to receive a
    25  credit pursuant to section eight hundred sixty-three of this article;
    26    (3) Each shareholder's direct share of  the  pass-through  entity  tax
    27  imposed on the electing S corporation; and
    28    (4) Any other information as required by the commissioner.
    29    (e)  Special  rules  for  partners,  members and shareholders that are
    30  disregarded entities. To meet  the  requirements  of  paragraph  two  of
    31  subsection  (c) of this section for an electing partnership or paragraph
    32  two of subsection (d) of this section for an electing S corporation, the
    33  electing partnership or electing S corporation must provide  information
    34  sufficient  to  identify  both the disregarded entity that is a partner,
    35  member and/or shareholder and the taxpayer subject to tax under  article
    36  twenty-two of this chapter eligible for a credit under subsection (a) of
    37  section eight hundred sixty-three of this article.
    38    (f)  Extensions  and  amendments.  (1)  The  commissioner  may grant a
    39  reasonable extension of time for payment of tax or estimated tax (or any
    40  installment), or for filing any return,  statement,  or  other  document
    41  required  pursuant  to  this article, on such terms and conditions as it
    42  may require. No such extension for filing any return, statement or other
    43  document, shall exceed six months.
    44    (2) No amended returns. Once a return has been filed  by  an  electing
    45  partnership or electing S corporation, it may not be amended without the
    46  consent of or otherwise authorized by the commissioner.
    47    (g)  Information  provided  to  partners.  Each  electing  partnership
    48  subject to tax under this article shall report to each partner or member
    49  its:
    50    (1) classification as a resident or nonresident for purposes of calcu-
    51  lating the electing partnership's  or  electing  S  corporation's  pass-
    52  through  entity  taxable  income  under  subsection (g) of section eight
    53  hundred sixty of this article;
    54    (2) direct share of the pass-through entity tax imposed on the  elect-
    55  ing partnership; and
    56    (3) any other information as required by the commissioner.

        S. 2509--C                         21                         A. 3009--C
 
     1    (h)  Information provided to shareholders. Each electing S corporation
     2  subject to tax under this article shall report to each shareholder its:
     3    (1)  direct share of the pass-through entity tax imposed on the elect-
     4  ing S corporation; and
     5    (2) any other information as required by the commissioner.
     6    § 866. Procedural provisions.  (a) General.  All provisions of article
     7  twenty-two of this chapter will apply to the provisions of this  article
     8  in the same manner and with the same force and effect as if the language
     9  of article twenty-two of this chapter had been incorporated in full into
    10  this  article  and  had  been  specifically  adjusted  for and expressly
    11  referred to the tax imposed by this article, except to the  extent  that
    12  any provision is either inconsistent with a provision of this article or
    13  is not relevant to this article. Notwithstanding the preceding sentence,
    14  no  credit against tax in article twenty-two of this chapter can be used
    15  to offset the tax due pursuant to this article.
    16    (b) Notwithstanding any other law to the  contrary,  the  commissioner
    17  may  require  that all forms or returns pursuant to this article must be
    18  filed electronically and all payments of  tax  must  be  paid  electron-
    19  ically.
    20    (c)  Liability  for  tax.    (1) An electing partnership or electing S
    21  corporation shall be liable for the tax due pursuant to this article.
    22    (2) Except as provided in paragraph three of  this  subsection,    any
    23  article  twenty-two  taxpayer  eligible  to  claim  a credit pursuant to
    24  subsection (kkk) of section six hundred six of this chapter  because  he
    25  or she is a partner or member in an electing partnership or a sharehold-
    26  er  in  an  electing  S corporation, either directly or through a disre-
    27  garded entity, shall be severally liable to the extent not paid  by  the
    28  electing  partnership  or  electing  S corporation for his or her direct
    29  share of pass-through entity tax.
    30    (3) Any article twenty-two taxpayer eligible to claim a credit  pursu-
    31  ant  to  subsection  (kkk)  of  section  six hundred six of this chapter
    32  because he or she is a partner or member in an electing partnership or a
    33  shareholder in an electing S corporation, either directly or  through  a
    34  disregarded  entity,  that is a general, managing or controlling partner
    35  of the electing partnership or managing or  controlling  shareholder  of
    36  the  electing  S  corporation, or owns greater than fifty percent of the
    37  interests or profits of the electing partnership or  electing  S  corpo-
    38  ration,  or  is  under  a  duty to act for the electing partnership or S
    39  corporation in complying with the provisions of this article, or was the
    40  individual that made the election on behalf of the electing  partnership
    41  or  electing S corporation under subsection (b) of section eight hundred
    42  sixty-one of this article shall be jointly and severally liable for  the
    43  tax  imposed  pursuant  to  this article on such electing partnership or
    44  electing S corporation.
    45    (d) Deposit and disposition of revenue.  All taxes,  interest,  penal-
    46  ties,  and  fees  collected  or received by the commissioner pursuant to
    47  this article  shall  be  deposited  and  disposed  of  pursuant  to  the
    48  provisions of section one hundred seventy-one-a of this chapter.
    49    (e) Secrecy provision. All the provisions of paragraphs one and two of
    50  subsection  (e) of section six hundred ninety-seven of this chapter will
    51  apply to the provisions of this article. Notwithstanding any  provisions
    52  of  this chapter to the contrary, the commissioner may disclose informa-
    53  tion and returns regarding  the  calculation  and  payment  of  the  tax
    54  imposed by this article and any credit calculated on taxes paid pursuant
    55  to  this article by an electing partnership or electing S corporation to
    56  a partner, member or shareholder of such entity that is eligible for  or

        S. 2509--C                         22                         A. 3009--C

     1  claims to be eligible for a credit under subsection (a) of section eight
     2  hundred sixty-three of this article.
     3    §  2. Section 606 of the tax law is amended by adding a new subsection
     4  (kkk) to read as follows:
     5    (kkk) Credit for pass-through entity tax. (1) A  taxpayer  partner  or
     6  member  of  an  electing  partnership  and  a taxpayer shareholder of an
     7  electing S corporation subject to tax  under  article  twenty-four-A  of
     8  this  chapter  shall  be entitled to a credit against the tax imposed by
     9  this article as provided in this  subsection.    For  purposes  of  this
    10  subsection,  the terms "electing partnership," "electing S corporation,"
    11  "pass-through entity tax," and "direct share of pass-through entity tax"
    12  shall have the same meanings as used in article  twenty-four-A  of  this
    13  chapter.
    14    (2) The credit shall be equal to the partner's, member's or sharehold-
    15  er's direct share of the pass-through entity tax.
    16    (3)  If  a  taxpayer  is  a partner, member or shareholder in multiple
    17  electing partnerships and/or electing  S  corporations  subject  to  tax
    18  pursuant to article twenty-four-A of this chapter, the taxpayer's credit
    19  shall be the sum of such credits calculated pursuant to paragraph two of
    20  this  subsection  with regard to each entity in which the taxpayer has a
    21  direct ownership interest.
    22    (4) If the amount of the credit allowable pursuant to this  subsection
    23  for any taxable year exceeds the tax due for such year pursuant  to this
    24  article,  the  excess shall be treated as an overpayment, to be credited
    25  or refunded, without interest.
    26    (5) Limitation on credit. No credit shall be  allowed  to  a  taxpayer
    27  under  this  subsection  unless  the  electing partnership or electing S
    28  corporation provided sufficient information to identify the taxpayer  on
    29  its  pass-through  entity  tax return as required under paragraph two of
    30  subsection (c) of section eight hundred sixty-five of this  article  for
    31  an  electing  partnership  or paragraph two of subsection (d) of section
    32  eight hundred sixty-five of this article for an electing S  corporation.
    33  The  credit allowed to a taxpayer under this subsection shall not exceed
    34  the direct share of pass-through entity tax reported  by  such  electing
    35  partnership  or  electing S corporation attributable to such taxpayer on
    36  the entity's return filed pursuant to section eight  hundred  sixty-five
    37  of this article.
    38    § 3. Subsection (b) of section 612 of the tax law is amended by adding
    39  a new paragraph 43 to read as follows:
    40    (43)  Pass-through  entity tax deduction addback. (A) In the case of a
    41  taxpayer who claims a credit  under  subsection  (kkk)  of  section  six
    42  hundred six of this article, an amount equal to the amount of such cred-
    43  it;  and  (B)  in  the  case  of  a  taxpayer  who claims a credit under
    44  subsection (b) of section six hundred twenty of this article, an  amount
    45  equal  to  the amount of such credit as calculated without regard to the
    46  limitation under subsection (c) of section six hundred  twenty  of  this
    47  article.
    48    §  4.  Section 620 of the tax law, as amended by chapter 2 of the laws
    49  of 1962, subsection (a) as amended and paragraph 3 of subsection (b)  as
    50  added by chapter 274 of the laws of 1987, and subsection (d) as added by
    51  chapter 166 of the laws of 1991, is amended to read as follows:
    52    § 620. Credit for income tax of another state. (a) General. A resident
    53  shall be allowed a credit against the tax otherwise due under this arti-
    54  cle  for  any income tax imposed on such individual for the taxable year
    55  by another state of the United States, a political subdivision  of  such
    56  state,  the  District  of  Columbia or a province of Canada, upon income

        S. 2509--C                         23                         A. 3009--C
 
     1  both derived therefrom and subject to tax under this article.  The  term
     2  "income  tax  imposed"  in  the  previous sentence shall not include the
     3  portion of such tax (determined in the manner provided  for  in  section
     4  six  hundred twenty-A) which is imposed upon the ordinary income portion
     5  (or part thereof) of a lump sum distribution which  is  subject  to  the
     6  separate tax imposed by section [six hundred one-C] six hundred three.
     7    (b) Pass-through entity taxes. (1) A resident shall be allowed a cred-
     8  it  against the tax otherwise due pursuant to this article for any pass-
     9  through entity tax substantially similar to the tax imposed pursuant  to
    10  article  twenty-four-A  of this chapter imposed on the income of a part-
    11  nership or S corporation of which the resident is a partner,  member  or
    12  shareholder  for the taxable year by another state of the United States,
    13  a political subdivision of such state, or the District of Columbia  upon
    14  income both derived therefrom and subject to tax under this article.
    15    (2)  Such  credit shall be equal to the taxpayer's direct share of the
    16  pass-through entity tax paid by the electing partnership or  electing  S
    17  corporation  to  such  other  state, political subdivision of such other
    18  state or the District of Columbia.
    19    (3) However, such credit will be allowed on tax paid only if:
    20    (A) the state of the United  States,  political  subdivision  of  such
    21  state,  or  the  District  of Columbia imposing such tax also imposes an
    22  income tax substantially similar to the tax imposed under this  article;
    23  and
    24    (B)  in the case of taxes paid by an S corporation, such S corporation
    25  was treated as a New York S corporation.
    26    (c) Limitations.  (1) The credit under this section shall  not  exceed
    27  the percentage of the tax otherwise due under this article determined by
    28  dividing  the portion of the taxpayer's New York income subject to taxa-
    29  tion by such other jurisdiction by the total amount  of  the  taxpayer's
    30  New York income.
    31    (2)  The  credit under this section shall not reduce the tax otherwise
    32  due under this article to an amount less than would have been due if the
    33  income subject to taxation by such other jurisdiction were excluded from
    34  the taxpayer's New York income.
    35    (3) In the case of a taxpayer who elects  to  claim  the  foreign  tax
    36  credit  for  federal  income tax purposes, the credit under this section
    37  for income tax imposed by a province of Canada shall be allowed for that
    38  portion of the provincial tax not claimed for federal purposes  for  the
    39  taxable  year  or  a  preceding  taxable  year, provided however, to the
    40  extent the provincial tax is claimed for federal purposes for a succeed-
    41  ing taxable year, the credit under this section must be  added  back  in
    42  such  succeeding  taxable year. The provincial tax shall be deemed to be
    43  claimed last for federal income tax purposes and for  purposes  of  this
    44  subsection.
    45    [(c)]  (d)  Definition.  For  purposes of this section New York income
    46  means:
    47    (1) the New York adjusted gross income of an individual, or
    48    (2) the amount of the income of an estate or trust, determined  as  if
    49  the  estate  or trust were an individual computing his New York adjusted
    50  gross income under section six hundred twelve.
    51    [(d) S corporation shareholders. In the case of a shareholder of an  S
    52  corporation,  the  term  "income  tax" in subsection (a) of this section
    53  shall not include any such tax imposed upon or  payable  by  the  corpo-
    54  ration, but shall include any such tax with respect to the income of the
    55  corporation  imposed  upon or payable by the shareholder, without regard

        S. 2509--C                         24                         A. 3009--C

     1  to whether an  election  independent  of  the  federal  S  election  was
     2  required to effect such imposition upon the shareholder.]
     3    §  5.  Subdivision  1  of  section 171-a of the tax law, as amended by
     4  chapter 92 of the laws of 2021, is amended to read as follows:
     5    1. All taxes, interest, penalties and fees collected  or  received  by
     6  the commissioner or the commissioner's duly authorized agent under arti-
     7  cles nine (except section one hundred eighty-two-a thereof and except as
     8  otherwise  provided  in  section  two  hundred  five  thereof),  nine-A,
     9  twelve-A (except as otherwise provided in section  two  hundred  eighty-
    10  four-d  thereof),  thirteen, thirteen-A (except as otherwise provided in
    11  section  three  hundred  twelve  thereof),  eighteen,  nineteen,  twenty
    12  (except  as otherwise provided in section four hundred eighty-two there-
    13  of), twenty-B, twenty-C, twenty-D, twenty-one, twenty-two,  twenty-four,
    14  twenty-four-A, twenty-six, twenty-eight (except as otherwise provided in
    15  section   eleven   hundred   two   or  eleven  hundred  three  thereof),
    16  twenty-eight-A, twenty-nine-B, thirty-one (except as otherwise  provided
    17  in  section fourteen hundred twenty-one thereof), thirty-three and thir-
    18  ty-three-A of this chapter shall be deposited daily in one account  with
    19  such  responsible  banks,  banking  houses  or trust companies as may be
    20  designated by the comptroller, to the credit of the comptroller. Such an
    21  account may be established in one or more  of  such  depositories.  Such
    22  deposits  shall  be  kept separate and apart from all other money in the
    23  possession of the comptroller. The comptroller  shall  require  adequate
    24  security  from  all such depositories. Of the total revenue collected or
    25  received under such articles of  this  chapter,  the  comptroller  shall
    26  retain  in  the  comptroller's hands such amount as the commissioner may
    27  determine to be necessary for refunds or reimbursements under such arti-
    28  cles of this chapter out of which amount the comptroller shall  pay  any
    29  refunds or reimbursements to which taxpayers shall be entitled under the
    30  provisions  of  such  articles of this chapter. The commissioner and the
    31  comptroller shall maintain a system of accounts showing  the  amount  of
    32  revenue  collected  or  received  from each of the taxes imposed by such
    33  articles. The comptroller,  after  reserving  the  amount  to  pay  such
    34  refunds  or  reimbursements,  shall,  on or before the tenth day of each
    35  month, pay into the state treasury to the credit of the general fund all
    36  revenue deposited under this section during the preceding calendar month
    37  and remaining to the comptroller's  credit  on  the  last  day  of  such
    38  preceding  month, (i) except that the comptroller shall pay to the state
    39  department of social services that amount of overpayments of tax imposed
    40  by article twenty-two of this chapter and the interest  on  such  amount
    41  which  is certified to the comptroller by the commissioner as the amount
    42  to be credited against past-due support pursuant to subdivision  six  of
    43  section  one hundred seventy-one-c of this article, (ii) and except that
    44  the comptroller shall  pay  to  the  New  York  state  higher  education
    45  services  corporation  and  the state university of New York or the city
    46  university of New York respectively that amount of overpayments  of  tax
    47  imposed  by  article twenty-two of this chapter and the interest on such
    48  amount which is certified to the comptroller by the commissioner as  the
    49  amount  to  be  credited  against the amount of defaults in repayment of
    50  guaranteed student loans and state university loans or  city  university
    51  loans  pursuant to subdivision five of section one hundred seventy-one-d
    52  and subdivision six of section one hundred seventy-one-e of  this  arti-
    53  cle,  (iii)  and except further that, notwithstanding any law, the comp-
    54  troller shall credit to  the  revenue  arrearage  account,  pursuant  to
    55  section  ninety-one-a  of the state finance law, that amount of overpay-
    56  ment of tax imposed by article nine, nine-A, twenty-two,  thirty,  thir-

        S. 2509--C                         25                         A. 3009--C
 
     1  ty-A,  thirty-B or thirty-three of this chapter, and any interest there-
     2  on, which is certified to the comptroller by  the  commissioner  as  the
     3  amount  to  be credited against a past-due legally enforceable debt owed
     4  to  a  state  agency  pursuant  to  paragraph  (a) of subdivision six of
     5  section one hundred seventy-one-f of this article, provided, however, he
     6  shall credit to  the  special  offset  fiduciary  account,  pursuant  to
     7  section  ninety-one-c of the state finance law, any such amount credita-
     8  ble as a liability as set forth in paragraph (b) of subdivision  six  of
     9  section  one  hundred  seventy-one-f  of  this  article, (iv) and except
    10  further that the comptroller shall pay to the  city  of  New  York  that
    11  amount  of  overpayment  of tax imposed by article nine, nine-A, twenty-
    12  two, thirty, thirty-A, thirty-B or thirty-three of this chapter and  any
    13  interest thereon that is certified to the comptroller by the commission-
    14  er  as  the  amount  to be credited against city of New York tax warrant
    15  judgment debt pursuant to section  one  hundred  seventy-one-l  of  this
    16  article,  (v)  and  except  further  that the comptroller shall pay to a
    17  non-obligated spouse that amount of overpayment of tax imposed by  arti-
    18  cle twenty-two of this chapter and the interest on such amount which has
    19  been credited pursuant to section one hundred seventy-one-c, one hundred
    20  seventy-one-d,  one  hundred seventy-one-e, one hundred seventy-one-f or
    21  one hundred seventy-one-l of this article and which is certified to  the
    22  comptroller  by  the  commissioner  as the amount due such non-obligated
    23  spouse pursuant to paragraph  six  of  subsection  (b)  of  section  six
    24  hundred fifty-one of this chapter; and (vi) the comptroller shall deduct
    25  a  like  amount which the comptroller shall pay into the treasury to the
    26  credit of the general fund from  amounts  subsequently  payable  to  the
    27  department  of  social  services,  the state university of New York, the
    28  city university of New York, or the  higher  education  services  corpo-
    29  ration,  or  the  revenue  arrearage account or special offset fiduciary
    30  account pursuant to section ninety-one-a or ninety-one-c  of  the  state
    31  finance  law, as the case may be, whichever had been credited the amount
    32  originally withheld from such overpayment, and  (vii)  with  respect  to
    33  amounts  originally  withheld  from such overpayment pursuant to section
    34  one hundred seventy-one-l of this article and paid to the  city  of  New
    35  York,  the  comptroller shall collect a like amount from the city of New
    36  York.
    37    § 6. Subdivisions 2, 3 and paragraph (a) of subdivision 5  of  section
    38  92-z  of  the  state  finance law, as amended by section 5 of part MM of
    39  chapter 59 of the laws of 2018, are amended to read as follows:
    40    2. Such fund shall consist of (a) fifty percent of receipts  from  the
    41  imposition  of  personal  income taxes pursuant to article twenty-two of
    42  the tax law, less such amounts  as  the  commissioner  of  taxation  and
    43  finance  may  determine  to  be  necessary  for refunds, [and] (b) fifty
    44  percent of receipts from the imposition of employer compensation expense
    45  taxes pursuant to article twenty-four of the tax law, less such  amounts
    46  as  the  commissioner of taxation and finance may determine to be neces-
    47  sary for refunds, and (c) fifty percent of receipts from the  imposition
    48  of  the  pass-through  entity taxes pursuant to article twenty-four-A of
    49  the tax law, less such amounts as the commission of taxation and finance
    50  may determine to be necessary for refunds.
    51    3. (a) Beginning on the first day of each month, the comptroller shall
    52  deposit all of the receipts collected pursuant to  section  six  hundred
    53  seventy-one of the tax law in the revenue bond tax fund until the amount
    54  of  monthly receipts anticipated to be deposited pursuant to the certif-
    55  icate required in paragraph (b) of subdivision five of this section  are
    56  met.  On  or  before  the twelfth day of each month, the commissioner of

        S. 2509--C                         26                         A. 3009--C
 
     1  taxation and finance shall certify to the state comptroller the  amounts
     2  specified  in  paragraph (a) of subdivision two of this section relating
     3  to the preceding month and, in addition, no  later  than  March  thirty-
     4  first of each fiscal year the commissioner of taxation and finance shall
     5  certify such amounts relating to the last month of such fiscal year. The
     6  amounts  so certified shall be deposited by the state comptroller in the
     7  revenue bond tax fund.
     8    (b) Beginning on the first day of each month,  the  comptroller  shall
     9  deposit  all of the receipts collected pursuant to section eight hundred
    10  fifty-four of the tax law in the revenue bond tax fund until the  amount
    11  of  monthly receipts anticipated to be deposited pursuant to the certif-
    12  icate required in paragraph (b) of subdivision five of this section  are
    13  met.  On  or  before  the twelfth day of each month, the commissioner of
    14  taxation and finance shall certify to the state comptroller the  amounts
    15  specified  in  paragraph (b) of subdivision two of this section relating
    16  to the preceding month and, in addition, no  later  than  March  thirty-
    17  first of each fiscal year the commissioner of taxation and finance shall
    18  certify such amounts relating to the last month of such fiscal year. The
    19  amounts  so certified shall be deposited by the state comptroller in the
    20  revenue bond tax fund.
    21    (c) Beginning on the first day of each month,  the  comptroller  shall
    22  deposit all of the receipts collected pursuant to sections eight hundred
    23  sixty-four  and  eight  hundred sixty-five of the tax law in the revenue
    24  bond tax fund until the amount of monthly  receipts  anticipated  to  be
    25  deposited  pursuant  to  the  certificate  required  in paragraph (b) of
    26  subdivision five of this section are met. On or before the  twelfth  day
    27  of each month, the commissioner of taxation and finance shall certify to
    28  the state comptroller the amounts specified in paragraph (c) of subdivi-
    29  sion  two  of this section relating to the preceding month and, in addi-
    30  tion, no later than March thirty-first of each fiscal year  the  commis-
    31  sioner  of  taxation  and finance shall certify such amounts relating to
    32  the last month of such fiscal year. The amounts so  certified  shall  be
    33  deposited by the state comptroller in the revenue bond tax fund.
    34    (a)  The  state  comptroller  shall from time to time, but in no event
    35  later than the fifteenth day of each month (other than the last month of
    36  the fiscal year) and no later than the  thirty-first  day  of  the  last
    37  month  of each fiscal year, pay over and distribute to the credit of the
    38  general fund of the state treasury all moneys in the  revenue  bond  tax
    39  fund, if any, in excess of the aggregate amount required to be set aside
    40  for  the  payment of cash requirements pursuant to paragraph (b) of this
    41  subdivision, provided that an appropriation has been  made  to  pay  all
    42  amounts  specified  in  any certificate or certificates delivered by the
    43  director of the budget pursuant to paragraph (b) of this subdivision  as
    44  being  required  by  each  authorized  issuer as such term is defined in
    45  section sixty-eight-a of this chapter for the payment of  cash  require-
    46  ments  of  such  issuers  for such fiscal year. Subject to the rights of
    47  holders of debt of the state, in no event shall  the  state  comptroller
    48  pay  over  and  distribute any moneys on deposit in the revenue bond tax
    49  fund to any person other than an  authorized  issuer  pursuant  to  such
    50  certificate  or  certificates  (i) unless and until the aggregate of all
    51  cash requirements certified to the state comptroller as required by such
    52  authorized issuers to be set aside pursuant to  paragraph  (b)  of  this
    53  subdivision  for  such  fiscal year shall have been appropriated to such
    54  authorized issuers in accordance with  the  schedule  specified  in  the
    55  certificate  or certificates filed by the director of the budget or (ii)
    56  if, after  having  been  so  certified  and  appropriated,  any  payment

        S. 2509--C                         27                         A. 3009--C
 
     1  required  to  be  made pursuant to paragraph (b) of this subdivision has
     2  not been made to the authorized issuers which was required to have  been
     3  made  pursuant  to  such certificate or certificates; provided, however,
     4  that  no  person,  including  such  authorized issuers or the holders of
     5  revenue bonds, shall have any lien on moneys on deposit in  the  revenue
     6  bond  tax  fund.  Any  agreement entered into pursuant to section sixty-
     7  eight-c of this chapter  related  to  any  payment  authorized  by  this
     8  section shall be executory only to the extent of such revenues available
     9  to the state in such fund. Notwithstanding subdivisions two and three of
    10  this section, in the event the aggregate of all cash requirements certi-
    11  fied  to the state comptroller as required by such authorized issuers to
    12  be set aside pursuant to paragraph  (b)  of  this  subdivision  for  the
    13  fiscal year beginning on April first shall not have been appropriated to
    14  such authorized issuers in accordance with the schedule specified in the
    15  certificate or certificates filed by the director of the budget or, (ii)
    16  if,  having  been so certified and appropriated, any payment required to
    17  be made pursuant to paragraph (b) of this subdivision has not been  made
    18  pursuant  to  such  certificate  or certificates, all receipts collected
    19  pursuant to section six  hundred  seventy-one  of  the  tax  law,  [and]
    20  section  eight  hundred fifty-four of the tax law, section eight hundred
    21  sixty-four of the tax law, and section eight hundred sixty-five  of  the
    22  tax law shall be deposited in the revenue bond tax fund until the great-
    23  er of forty percent of the aggregate of the receipts from the imposition
    24  of  (A) the personal income tax imposed by article twenty-two of the tax
    25  law, [and] (B) the employer compensation expense tax imposed by  article
    26  twenty-four  of the tax law, and (C) the pass-through entity tax imposed
    27  by article twenty-four-A of the tax law for the fiscal year beginning on
    28  April first and as specified in the certificate or certificates filed by
    29  the director of the budget pursuant to this  paragraph  or  a  total  of
    30  twelve  billion dollars has been deposited in the revenue bond tax fund.
    31  Notwithstanding any other provision of law, if the state  has  appropri-
    32  ated  and  paid  to the authorized issuers the amounts necessary for the
    33  authorized issuers to meet their requirements  for  the  current  fiscal
    34  year pursuant to the certificate or certificates submitted by the direc-
    35  tor  of  the budget pursuant to paragraph (b) of this section, the state
    36  comptroller shall, on the last day of  each  fiscal  year,  pay  to  the
    37  general  fund  of  the  state all sums remaining in the revenue bond tax
    38  fund on such date except such amounts as the director of the budget  may
    39  certify  are  needed to meet the cash requirements of authorized issuers
    40  during the subsequent fiscal year.
    41    § 7. Subdivision 5 of section  68-c  of  the  state  finance  law,  as
    42  amended  by  section  6 of part MM of chapter 59 of the laws of 2018, is
    43  amended to read as follows:
    44    5. Nothing contained in this article shall be deemed to  restrict  the
    45  right  of the state to amend, repeal, modify or otherwise alter statutes
    46  imposing  or  relating  to  the  taxes  imposed  pursuant   to   article
    47  twenty-two,  [and] article twenty-four, and article twenty-four-A of the
    48  tax law. The authorized issuers shall not include within any resolution,
    49  contract or agreement with holders of the  revenue  bonds  issued  under
    50  this  article  any  provision  which provides that a default occurs as a
    51  result of the state exercising its right to  amend,  repeal,  modify  or
    52  otherwise  alter the taxes imposed pursuant to article twenty-two, [and]
    53  article twenty-four, and article twenty-four-A of the tax law.
    54    § 8.(a) Notwithstanding section 861  of  the  tax  law,  as  added  by
    55  section  one of this act, the election to be taxed under article 24-A of
    56  the tax law for the calendar year 2021, must  be  made  by  October  15,

        S. 2509--C                         28                         A. 3009--C
 
     1  2021.   Further, notwithstanding section 864 of the tax law, as added by
     2  section one of this act, an  electing  partnership  and  an  electing  S
     3  corporation  shall  not  be  required to make estimated tax payments for
     4  taxable year 2021.
     5    (b)  For  taxable year 2021, taxpayers under article 22 of the tax law
     6  who are partners, members or shareholders of electing  partnerships  and
     7  electing S corporations shall continue to make estimated tax payments as
     8  required by such article, calculated as if they were not entitled to the
     9  tax credit allowed by subsection (kkk) of section 606 of the tax law, as
    10  added  by  section  two of this act.   Any addition to tax imposed under
    11  subsection (c) of section 685 of the tax law for the failure of a  part-
    12  ner or member of an electing partnership or a shareholder of an electing
    13  S  corporation  to make estimated tax payments for the 2021 taxable year
    14  shall be calculated as if such partner, member or  shareholder  was  not
    15  entitled  to  a tax credit under subsection (kkk) of  section 606 of the
    16  tax law, as added by section two of this act.
    17    § 9. This act shall take effect immediately and  shall  apply  to  all
    18  taxable years beginning on or after January 1, 2021.
 
    19                                   PART D
 
    20    Section  1.  Section 352 of the economic development law is amended by
    21  adding two new subdivisions 5-a and 13-a to read as follows:
    22    5-a. "Child care services" means those services  undertaken  or  spon-
    23  sored  by  a  participant  in  this  program meeting the requirements of
    24  "child day care" as defined in  paragraph  (a)  of  subdivision  one  of
    25  section  three  hundred  ninety  of the social services law or any child
    26  care services in the city of New York whereby a permit to  operate  such
    27  child  care services is required pursuant to the health code of the city
    28  of New York.
    29    13-a. "Net new child care services expenditures" means the calculation
    30  of new, annual participant expenditures on child care  services  whether
    31  internal  or  provided  by a third party (including coverage for full or
    32  partial discount of employee rates), minus any revenues received by  the
    33  participant  through  a  third-party  operator  (i.e.  rent  paid to the
    34  participant by the child care provider) or employees and may be  further
    35  defined  by  the  commissioner  in regulations. For the purposes of this
    36  definition, expenditures for child care services that a participant  has
    37  incurred  prior  to  admission to this program shall not be eligible for
    38  the credit.
    39    § 2. Paragraphs (k) and (l) of subdivision 1 of  section  353  of  the
    40  economic  development  law, as amended by section 2 of part L of chapter
    41  59 of the laws of 2020, are amended and a new paragraph (m) is added  to
    42  read as follows:
    43    (k) as a life sciences company; [or]
    44    (l)  as  a  company operating in one of the industries listed in para-
    45  graphs (b) through (e) of this  subdivision  and  engaging  in  a  green
    46  project   as   defined  in  section  three  hundred  fifty-two  of  this
    47  article[.]; or
    48    (m) as a participant operating in one  of  the  industries  listed  in
    49  paragraphs (a) through (k) of this subdivision and operating or sponsor-
    50  ing  child  care  services  to its employees as defined in section three
    51  hundred fifty-two of this article.
    52    § 2-a. Subdivision 3 of section 354 of the economic  development  law,
    53  as amended by section 3 of part G of chapter 61 of the laws of 2011,  is
    54  amended to read as follows:

        S. 2509--C                         29                         A. 3009--C
 
     1    3.  (a)  After reviewing a business enterprise's completed application
     2  and determining that the business enterprise will  meet  the  conditions
     3  set  forth  in  subdivisions  three  and  four  of section three hundred
     4  fifty-three of this article, the department may admit the applicant into
     5  the  program and provide the applicant with a certificate of eligibility
     6  and a preliminary schedule of benefits by year based on the  applicant's
     7  projections  as  set forth in its application. This preliminary schedule
     8  of benefits delineates the maximum possible benefits  an  applicant  may
     9  receive.
    10    (b)  Notwithstanding the requirements of this subdivision, an existing
    11  participant in the  excelsior  jobs  program  may  be  eligible  for  an
    12  enhanced  investment  tax credit on projects for child care services and
    13  the excelsior child care services tax credit component, provided:
    14    (i) the participant is in compliance with  the  requirements  of  this
    15  article;
    16    (ii) the participant is not, at the time of application to the depart-
    17  ment for either the enhanced investment tax credit on projects for child
    18  care  services  or the excelsior child care tax credit component, either
    19  operating a child care facility or sponsoring child  care  services  for
    20  its employees; and
    21    (iii) the participant is seeking to provide such services on condition
    22  of  receipt  of  additional  tax  credits  attributable  to  child  care
    23  services.  Such existing participant may apply to the department for the
    24  benefit as defined in section three hundred fifty-five of this  article.
    25  In  no  circumstances  shall  the  benefit  term for child care services
    26  exceed the existing participant's existing benefit term in its  prelimi-
    27  nary schedule of benefits.
    28    §  3.  Subdivisions 2 and 6 of section 355 of the economic development
    29  law, subdivision 2 as amended by section 4 of part L of  chapter  59  of
    30  the  laws of 2020 and subdivision 6 as amended by section 4 of part K of
    31  chapter 59 of the laws of 2015, are amended and a new subdivision 2-a is
    32  added to read as follows:
    33    2. Excelsior investment tax credit component.  A  participant  in  the
    34  excelsior  jobs program shall be eligible to claim a credit on qualified
    35  investments. In a project that is not a green project, the credit  shall
    36  be  equal  to  two percent of the cost or other basis for federal income
    37  tax purposes of the qualified investment. In a green project, the credit
    38  shall be equal to five percent of the cost or other  basis  for  federal
    39  income tax purposes of the qualified investment.  In a project for child
    40  care  services,  the  credit  shall be up to five percent of the cost or
    41  other basis for federal income tax purposes of the qualified  investment
    42  in  child  care services. A participant may not claim both the excelsior
    43  investment tax credit component and the investment tax credit set  forth
    44  in  subdivision  one  of  section  two  hundred ten-B, subsection (a) of
    45  section six hundred six, the former subsection (i) of  section  fourteen
    46  hundred  fifty-six, or subdivision (q) of section fifteen hundred eleven
    47  of the tax law for the same property in any taxable year, except that  a
    48  participant may claim both the excelsior investment tax credit component
    49  and  the investment tax credit for research and development property. In
    50  addition, a taxpayer who or which is qualified to  claim  the  excelsior
    51  investment  tax  credit  component  and  is  also qualified to claim the
    52  brownfield tangible property credit component under  section  twenty-one
    53  of  the  tax  law  may  claim either the excelsior investment tax credit
    54  component or such tangible property credit component, but not both  with
    55  regard  to  a  particular piece of property. A credit may not be claimed
    56  until a business enterprise has received a certificate  of  tax  credit,

        S. 2509--C                         30                         A. 3009--C
 
     1  provided that qualified investments made on or after the issuance of the
     2  certificate of eligibility but before the issuance of the certificate of
     3  tax credit to the business enterprise, may be claimed in the first taxa-
     4  ble year for which the business enterprise is allowed to claim the cred-
     5  it.  Expenses  incurred prior to the date the certificate of eligibility
     6  is issued are not eligible to be included  in  the  calculation  of  the
     7  credit.
     8    2-a. Excelsior child care services tax credit component. A participant
     9  in the excelsior jobs program shall be eligible to claim a credit on its
    10  net  new child care services expenditures for its operation, sponsorship
    11  or direct financial support of a child care services program. The credit
    12  shall be up to six percent of the net new child care  services  expendi-
    13  tures as defined in this chapter.
    14    6.  Claim  of  tax credit. The business enterprise shall be allowed to
    15  claim the credit as prescribed in section thirty-one of the tax law.  No
    16  costs used by an entertainment company as the basis for the allowance of
    17  a  tax  credit  described  in  this section shall be used by such enter-
    18  tainment company to claim any other credit allowed pursuant to  the  tax
    19  law.  No costs or expenditures for child care services used by a partic-
    20  ipant to claim the credit as prescribed in section forty-four of the tax
    21  law shall be used for the allowance of a tax credit  described  in  this
    22  section.
    23    § 3-a. Section 358 of the  economic  development  law  is  amended  by
    24  adding a new subdivision 3 to read as follows:
    25    3.  The  commissioner  shall  prepare on a quarterly basis information
    26  related to the utilization of the  excelsior  child  care  services  tax
    27  credit  component  for inclusion in the quarterly excelsior jobs program
    28  tax credit reports required pursuant to subdivision two of this section.
    29  Such information shall include, but need not be limited to  the  follow-
    30  ing:    number of applicants; number of participants approved; total net
    31  new child care services expenditures certified; total amount of benefits
    32  certified; benefits received per participant. On an annual basis,  busi-
    33  nesses  participating  in the excelsior child care services credit shall
    34  report to the department on the number  of  employees  participating  in
    35  child care services supported by the credit.
    36    § 4. Subdivision (a) of section 31 of the tax law is amended by adding
    37  a new paragraph 2-a to read as follows:
    38    (2-a) the excelsior child care services tax credit component;
    39    § 5. Subdivision (a) of section 44 of the tax law, as added by section
    40  1  of  part  L  of chapter 59 of the laws of 2019, is amended to read as
    41  follows:
    42    (a) General. A taxpayer subject to tax under article  nine-A,  twenty-
    43  two,  or  thirty-three of this chapter shall be allowed a credit against
    44  such tax in an amount equal to two hundred percent of the portion of the
    45  credit that is allowed to the taxpayer under section 45F of the internal
    46  revenue code that is attributable to (i) qualified child  care  expendi-
    47  tures  paid  or incurred with respect to a qualified child care facility
    48  with a situs in the state, and to (ii) qualified child care resource and
    49  referral expenditures paid or incurred with respect  to  the  taxpayer's
    50  employees working in the state. The credit allowable under this subdivi-
    51  sion  for  any  taxable  year  shall not exceed [one hundred fifty] five
    52  hundred thousand dollars. If the entity operating  the  qualified  child
    53  care  facility  is  a partnership or a New York S corporation, then such
    54  cap shall be applied at  the  entity  level,  so  the  aggregate  credit
    55  allowed  to all the partners or shareholders of such entity in a taxable
    56  year does not exceed [one hundred fifty] five hundred thousand dollars.

        S. 2509--C                         31                         A. 3009--C
 
     1    § 6. This  act  shall  take  effect  immediately;  provided,  however,
     2  section  five  of  this act shall apply to taxable years beginning on or
     3  after January 1, 2022.
 
     4                                   PART E
 
     5    Section  1.  Paragraph  (b) of subdivision 2 of section 184 of the tax
     6  law, as amended by chapter 485 of the laws of 1988, is amended  to  read
     7  as follows:
     8    (b) (1) A corporation classed as a "taxicab" or "omnibus",
     9    (i)  which  is organized, incorporated or formed under the laws of any
    10  other state, country or sovereignty, and
    11    (ii) which neither owns nor leases property in this state in a  corpo-
    12  rate or organized capacity, nor
    13    (iii)  maintains  an  office in this state in a corporate or organized
    14  capacity, but
    15    (iv) which is doing business or employing capital  in  this  state  by
    16  conducting  at  least  one  but  fewer than twelve trips into this state
    17  during the calendar year, shall [annually pay a  tax  equal  to  fifteen
    18  dollars  for each trip conducted into this state] not be taxed under the
    19  provisions of this article. If the only property a corporation  owns  or
    20  leases  in this state is a vehicle or vehicles used to conduct trips, it
    21  shall not be considered, for purposes of clause (ii)  of  this  subpara-
    22  graph, to be owning or leasing property in this state.
    23    (2) [The commissioner of taxation and finance may prescribe such forms
    24  as he may deem necessary to report such tax in a simplified manner.
    25    (3)]  For  purposes  of  this  subdivision, a corporation classed as a
    26  "taxicab" or "omnibus" shall be considered to be conducting a trip  into
    27  New York state when one of its vehicles enters New York state and trans-
    28  ports  passengers to, from, or to and from a location in New York state.
    29  A corporation shall not be considered to be conducting a trip  into  New
    30  York  state  if  its vehicle only makes incidental stops at locations in
    31  the state while in transit from a location outside  New  York  state  to
    32  another  location  outside  New York state. The number of trips a corpo-
    33  ration conducts into New York state shall be calculated  by  determining
    34  the number of trips each vehicle owned, leased or operated by the corpo-
    35  ration conducts into New York state and adding those numbers together.
    36    [(4)  Provided,  however,  that the provisions of this paragraph shall
    37  not apply to any corporation which  does  not  file  its  franchise  tax
    38  report  in  a  timely manner (determined with regard to any extension of
    39  time for filing).]
    40    § 2. This act shall take effect immediately, provided,  however,  that
    41  section  one  of  this  act shall apply to taxable years beginning on or
    42  after January 1, 2021.
 
    43                                   PART F
 
    44    Section 1.  Paragraph 5 of subdivision (a) of section 24  of  the  tax
    45  law,  as  amended  by section 5-a of part M of chapter 59 of the laws of
    46  2020, is amended to read as follows:
    47    (5) For the period two thousand fifteen through two thousand  [twenty-
    48  five]  twenty-six,  in  addition  to the amount of credit established in
    49  paragraph two of this subdivision, a taxpayer shall be allowed a  credit
    50  equal to the product (or pro rata share of the product, in the case of a
    51  member of a partnership) of ten percent and the amount of wages or sala-
    52  ries  paid to individuals directly employed (excluding those employed as

        S. 2509--C                         32                         A. 3009--C
 
     1  writers, directors, music directors, producers and performers, including
     2  background actors with no scripted lines) by a qualified film production
     3  company or a qualified independent film production company for  services
     4  performed  by those individuals in one of the counties specified in this
     5  paragraph in connection with a qualified film with a minimum  budget  of
     6  five  hundred  thousand dollars. For purposes of this additional credit,
     7  the services must be performed in one or more of the following counties:
     8  Albany, Allegany,  Broome,  Cattaraugus,  Cayuga,  Chautauqua,  Chemung,
     9  Chenango,  Clinton, Columbia, Cortland, Delaware, Dutchess, Erie, Essex,
    10  Franklin, Fulton, Genesee, Greene, Hamilton, Herkimer, Jefferson, Lewis,
    11  Livingston, Madison,  Monroe,  Montgomery,  Niagara,  Oneida,  Onondaga,
    12  Ontario,  Orange, Orleans, Oswego, Otsego, Putnam, Rensselaer, Saratoga,
    13  Schenectady, Schoharie, Schuyler, Seneca, St. Lawrence, Steuben,  Sulli-
    14  van,  Tioga,  Tompkins,  Ulster,  Warren, Washington, Wayne, Wyoming, or
    15  Yates. The aggregate amount of  tax  credits  allowed  pursuant  to  the
    16  authority  of  this  paragraph  shall  be five million dollars each year
    17  during the period two thousand fifteen  through  two  thousand  [twenty-
    18  five]  twenty-six of the annual allocation made available to the program
    19  pursuant to paragraph four of subdivision  (e)  of  this  section.  Such
    20  aggregate  amount of credits shall be allocated by the governor's office
    21  for motion picture and television development among taxpayers  in  order
    22  of  priority based upon the date of filing an application for allocation
    23  of film production credit with such office.   If  the  total  amount  of
    24  allocated  credits  applied for under this paragraph in any year exceeds
    25  the aggregate amount of tax credits allowed for  such  year  under  this
    26  paragraph,  such  excess  shall be treated as having been applied for on
    27  the first day of the next year. If the total  amount  of  allocated  tax
    28  credits  applied  for under this paragraph at the conclusion of any year
    29  is less than five million dollars, the remainder  shall  be  treated  as
    30  part  of the annual allocation made available to the program pursuant to
    31  paragraph four of subdivision (e) of this section. However, in no  event
    32  may  the  total  of  the  credits allocated under this paragraph and the
    33  credits allocated under paragraph five of  subdivision  (a)  of  section
    34  thirty-one  of  this  article  exceed  five  million dollars in any year
    35  during the period two thousand fifteen  through  two  thousand  [twenty-
    36  five] twenty-six.
    37    §  2.  Paragraph 4 of subdivision (e) of section 24 of the tax law, as
    38  amended by section 5-b of part M of chapter 59 of the laws of  2020,  is
    39  amended to read as follows:
    40    (4) Additional pool 2 - The aggregate amount of tax credits allowed in
    41  subdivision (a) of this section shall be increased by an additional four
    42  hundred twenty million dollars in each year starting in two thousand ten
    43  through  two  thousand  [twenty-five] twenty-six provided however, seven
    44  million dollars of the annual allocation  shall  be  available  for  the
    45  empire  state film post production credit pursuant to section thirty-one
    46  of this article in two thousand  thirteen  and  two  thousand  fourteen,
    47  twenty-five  million dollars of the annual allocation shall be available
    48  for the empire state film post production  credit  pursuant  to  section
    49  thirty-one of this article in each year starting in two thousand fifteen
    50  through  two  thousand [twenty-five] twenty-six and five million dollars
    51  of the annual allocation shall be  made  available  for  the  television
    52  writers'  and  directors'  fees  and salaries credit pursuant to section
    53  twenty-four-b of this article in each  year  starting  in  two  thousand
    54  twenty  through two thousand [twenty-five] twenty-six. This amount shall
    55  be allocated by the governor's office for motion picture and  television
    56  development  among  taxpayers in accordance with subdivision (a) of this

        S. 2509--C                         33                         A. 3009--C
 
     1  section. If the commissioner of economic development determines that the
     2  aggregate amount of tax credits available from additional pool 2 for the
     3  empire state film production tax credit have been previously  allocated,
     4  and  determines  that  the pending applications from eligible applicants
     5  for the empire state film post production tax credit pursuant to section
     6  thirty-one of this article is insufficient to  utilize  the  balance  of
     7  unallocated  empire  state  film  post  production tax credits from such
     8  pool, the remainder, after such  pending  applications  are  considered,
     9  shall  be  made  available  for  allocation in the empire state film tax
    10  credit pursuant to this  section,  subdivision  twenty  of  section  two
    11  hundred  ten-B  and  subsection  (gg) of section six hundred six of this
    12  chapter. Also, if the commissioner of  economic  development  determines
    13  that  the aggregate amount of tax credits available from additional pool
    14  2 for the empire state film post production tax credit have been  previ-
    15  ously  allocated,  and  determines  that  the  pending applications from
    16  eligible applicants for the empire  state  film  production  tax  credit
    17  pursuant to this section is insufficient to utilize the balance of unal-
    18  located  film production tax credits from such pool, then all or part of
    19  the remainder, after such pending applications are considered, shall  be
    20  made  available for allocation for the empire state film post production
    21  credit pursuant to this section, subdivision thirty-two of  section  two
    22  hundred  ten-B  and  subsection  (qq) of section six hundred six of this
    23  chapter. The governor's office for motion picture and television  devel-
    24  opment  must  notify  taxpayers of their allocation year and include the
    25  allocation year on the certificate of tax credit. Taxpayers eligible  to
    26  claim  a credit must report the allocation year directly on their empire
    27  state film production credit tax form for each year a credit is  claimed
    28  and include a copy of the certificate with their tax return. In the case
    29  of  a  qualified  film  that  receives  funds from additional pool 2, no
    30  empire state film production credit shall be claimed before the later of
    31  the taxable year the production of the qualified film  is  complete,  or
    32  the taxable year immediately following the allocation year for which the
    33  film  has  been  allocated  credit  by  the governor's office for motion
    34  picture and television development.
    35    § 3. Paragraph 4 of subdivision (e) of section 24 of the tax  law,  as
    36  amended  by  section 2 of part SSS of chapter 59 of the laws of 2019, is
    37  amended to read as follows:
    38    (4) Additional pool 2 - The aggregate amount of tax credits allowed in
    39  subdivision (a) of this section shall be increased by an additional four
    40  hundred twenty million dollars in each year starting in two thousand ten
    41  through two thousand [twenty-four] twenty-six  provided  however,  seven
    42  million  dollars  of  the  annual  allocation shall be available for the
    43  empire state film post production credit pursuant to section  thirty-one
    44  of  this  article in two thousand thirteen and two thousand fourteen and
    45  twenty-five million dollars of the annual allocation shall be  available
    46  for  the  empire  state  film post production credit pursuant to section
    47  thirty-one of this article in each year starting in two thousand fifteen
    48  through two thousand [twenty-four]  twenty-six.  This  amount  shall  be
    49  allocated  by  the  governor's  office for motion picture and television
    50  development among taxpayers in accordance with subdivision (a)  of  this
    51  section. If the commissioner of economic development determines that the
    52  aggregate amount of tax credits available from additional pool 2 for the
    53  empire  state film production tax credit have been previously allocated,
    54  and determines that the pending applications  from  eligible  applicants
    55  for the empire state film post production tax credit pursuant to section
    56  thirty-one  of  this  article  is insufficient to utilize the balance of

        S. 2509--C                         34                         A. 3009--C
 
     1  unallocated empire state film post  production  tax  credits  from  such
     2  pool,  the  remainder,  after  such pending applications are considered,
     3  shall be made available for allocation in  the  empire  state  film  tax
     4  credit  pursuant  to  this  section,  subdivision  twenty of section two
     5  hundred ten-B and subsection (gg) of section six  hundred  six  of  this
     6  chapter.  Also,  if  the commissioner of economic development determines
     7  that the aggregate amount of tax credits available from additional  pool
     8  2  for the empire state film post production tax credit have been previ-
     9  ously allocated, and  determines  that  the  pending  applications  from
    10  eligible  applicants  for  the  empire  state film production tax credit
    11  pursuant to this section is insufficient to utilize the balance of unal-
    12  located film production tax credits from such pool, then all or part  of
    13  the  remainder, after such pending applications are considered, shall be
    14  made available for allocation for the empire state film post  production
    15  credit  pursuant  to this section, subdivision thirty-two of section two
    16  hundred ten-B and subsection (qq) of section six  hundred  six  of  this
    17  chapter.  The governor's office for motion picture and television devel-
    18  opment must notify taxpayers of their allocation year  and  include  the
    19  allocation  year on the certificate of tax credit. Taxpayers eligible to
    20  claim a credit must report the allocation year directly on their  empire
    21  state  film production credit tax form for each year a credit is claimed
    22  and include a copy of the certificate with their tax return. In the case
    23  of a qualified film that receives  funds  from  additional  pool  2,  no
    24  empire state film production credit shall be claimed before the later of
    25  the  taxable  year  the production of the qualified film is complete, or
    26  the taxable year immediately following the allocation year for which the
    27  film has been allocated credit  by  the  governor's  office  for  motion
    28  picture and television development.
    29    §  4.  Paragraph 6 of subdivision (a) of section 31 of the tax law, as
    30  amended by section 5-c of part M of chapter 59 of the laws of  2020,  is
    31  amended to read as follows:
    32    (6)  For the period two thousand fifteen through two thousand [twenty-
    33  five] twenty-six, 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) for services performed by
    40  those individuals in one of the counties specified in this paragraph  in
    41  connection  with  the  post  production  work on a qualified film with a
    42  minimum budget of five hundred thousand  dollars  at  a  qualified  post
    43  production facility in one of the counties listed in this paragraph. For
    44  purposes  of  this  additional credit, the services must be performed in
    45  one or more of the following counties: Albany, Allegany, Broome,  Catta-
    46  raugus,  Cayuga, Chautauqua, Chemung, Chenango, Clinton, Columbia, Cort-
    47  land,  Delaware,  Dutchess,  Erie,  Essex,  Franklin,  Fulton,  Genesee,
    48  Greene,  Hamilton,  Herkimer,  Jefferson,  Lewis,  Livingston,  Madison,
    49  Monroe, Montgomery, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans,
    50  Oswego, Otsego, Putnam, Rensselaer,  Saratoga,  Schenectady,  Schoharie,
    51  Schuyler,  Seneca,  St.  Lawrence,  Steuben,  Sullivan, Tioga, Tompkins,
    52  Ulster, Warren, Washington, Wayne,  Wyoming,  or  Yates.  The  aggregate
    53  amount  of  tax  credits allowed pursuant to the authority of this para-
    54  graph shall be five million dollars each  year  during  the  period  two
    55  thousand  fifteen  through  two thousand [twenty-five] twenty-six of the
    56  annual  allocation  made  available  to  the  empire  state  film   post

        S. 2509--C                         35                         A. 3009--C
 
     1  production  credit  pursuant  to  paragraph  four  of subdivision (e) of
     2  section twenty-four of this article. Such aggregate  amount  of  credits
     3  shall be allocated by the governor's office for motion picture and tele-
     4  vision  development  among taxpayers in order of priority based upon the
     5  date of filing an application for allocation of post  production  credit
     6  with  such  office. If the total amount of allocated credits applied for
     7  under this paragraph in any year exceeds the  aggregate  amount  of  tax
     8  credits allowed for such year under this paragraph, such excess shall be
     9  treated as having been applied for on the first day of the next year. If
    10  the  total  amount of allocated tax credits applied for under this para-
    11  graph at the conclusion of any year is less than five  million  dollars,
    12  the  remainder shall be treated as part of the annual allocation for two
    13  thousand  seventeen  made  available  to  the  empire  state  film  post
    14  production  credit  pursuant  to  paragraph  four  of subdivision (e) of
    15  section twenty-four of this article. However, in no event may the  total
    16  of  the credits allocated under this paragraph and the credits allocated
    17  under paragraph five of subdivision (a) of section twenty-four  of  this
    18  article  exceed  five  million dollars in any year during the period two
    19  thousand fifteen through two thousand [twenty-five] twenty-six.
    20    § 5. Paragraph 3 of subdivision (b) of section 24 of the tax  law,  as
    21  separately  amended  by  sections 3 and 4 of part M of chapter 59 of the
    22  laws of 2020, is amended to read as follow:
    23    (3) "Qualified film" means a  feature-length  film,  television  film,
    24  relocated  television production, television pilot or television series,
    25  regardless of the medium by means of which the film, pilot or series  is
    26  created  or  conveyed.  For  the purposes of the credit provided by this
    27  section only, a "qualified film" [with the  exception  of  a  television
    28  pilot,]  whose  majority  of  principal photography shooting days in the
    29  production of the qualified film  are  shot  in  Westchester,  Rockland,
    30  Nassau,  or  Suffolk  county  or  any of the five New York City boroughs
    31  shall have a minimum budget of one million dollars. A "qualified  film",
    32  [with  the exception of a television pilot,] whose majority of principal
    33  photography shooting days in the production of the  qualified  film  are
    34  shot in any other county of the state than those listed in the preceding
    35  sentence  shall  have  a  minimum  budget  of two hundred fifty thousand
    36  dollars. "Qualified film" shall not include:  (i)  a  documentary  film,
    37  news  or  current  affairs  program, interview or talk program, "how-to"
    38  (i.e., instructional) film or program, film or program consisting prima-
    39  rily of stock footage, sporting event or sporting  program,  game  show,
    40  award  ceremony,  film  or  program  intended  primarily for industrial,
    41  corporate or  institutional  end-users,  fundraising  film  or  program,
    42  daytime drama (i.e., daytime "soap opera"), commercials, music videos or
    43  "reality"  program;  (ii)  a  production  for which records are required
    44  under section 2257 of title 18, United States  code,  to  be  maintained
    45  with  respect  to  any performer in such production (reporting of books,
    46  films, etc. with respect to sexually explicit conduct); or  (iii)  other
    47  than  a  relocated  television  production, a television series commonly
    48  known as variety entertainment, variety sketch and variety talk, i.e., a
    49  program with components of improvisational or  scripted  content  (mono-
    50  logues, sketches, interviews), either exclusively or in combination with
    51  other  entertainment  elements  such  as  musical performances, dancing,
    52  cooking, crafts, pranks, stunts, and games  and  which  may  be  further
    53  defined  in  regulations  of  the  commissioner of economic development.
    54  However, a qualified film shall include a television series as described
    55  in subparagraph (iii) of this paragraph only if an application for  such
    56  series  has  been deemed conditionally eligible for the tax credit under

        S. 2509--C                         36                         A. 3009--C
 
     1  this section prior to April first,  two  thousand  twenty,  such  series
     2  remains in continuous production for each season, and an annual applica-
     3  tion  for  each  season of such series is continually submitted for such
     4  series after April first, two thousand twenty.
     5    §  6.  This act shall take effect immediately; provided, however, that
     6  the amendments made by section five of this act shall apply to  applica-
     7  tions  that  are filed with the governor's office for motion picture and
     8  television development on or after April  1,  2021;  provided,  further,
     9  however that the amendments to paragraph 4 of subdivision (e) of section
    10  24  of  the tax law made by section two of this act shall take effect on
    11  the same date and in the same manner as section 5 of chapter 683 of  the
    12  laws of 2019, as amended, takes effect.
 
    13                                   PART G
 
    14    Section  1.  Paragraph  3  of subsection (v) of section 685 of the tax
    15  law, as amended by section 3 of part I of chapter  59  of  the  laws  of
    16  2018, is amended to read as follows:
    17    (3)  Failure  to  provide  complete  and  correct employee withholding
    18  reconciliation information. In the case of a failure by an  employer  to
    19  provide  complete and correct quarterly withholding information relating
    20  to individual  employees  on  a  quarterly  combined  withholding,  wage
    21  reporting and unemployment insurance return covering each calendar quar-
    22  ter of a year, such employer shall, unless it is shown that such failure
    23  is due to reasonable cause and not due to willful neglect, pay a penalty
    24  equal  to  the  product of [fifty] one hundred dollars multiplied by the
    25  number of employees for whom such information is  incomplete  or  incor-
    26  rect;  provided, however, that if the number of such employees cannot be
    27  determined from the quarterly combined withholding, wage  reporting  and
    28  unemployment insurance return, the commissioner may utilize any informa-
    29  tion  in the commissioner's possession in making such determination. The
    30  total amount of the penalty imposed pursuant to  this  paragraph  on  an
    31  employer  for any such failure for each calendar quarter of a year shall
    32  not exceed [ten] twenty thousand dollars.
    33    § 2. This act shall take effect immediately and apply to returns filed
    34  on or after June 1, 2021.

    35                                   PART H
 
    36                            Intentionally Omitted
 
    37                                   PART I
 
    38                            Intentionally Omitted
 
    39                                   PART J
 
    40    Section 1. Sections 227, 306 and 406, subparagraph (ii) of paragraph b
    41  of subdivision 4 of section 1008 and paragraph b  of  subdivision  5  of
    42  section  1009  of  the racing, pari-mutuel wagering and breeding law are
    43  REPEALED.
    44    § 2. Paragraph 1 of subdivision (f) of section 1105 of the tax law, as
    45  amended by chapter 32 of the  laws  of  2016,  is  amended  to  read  as
    46  follows:
    47    (1)  Any  admission charge where such admission charge is in excess of
    48  ten cents to or for the use of any place  of  amusement  in  the  state,

        S. 2509--C                         37                         A. 3009--C

     1  except  charges for admission to [race tracks or] combative sports which
     2  charges are taxed under any other law of  this  state,  or  dramatic  or
     3  musical  arts  performances,  or  live  circus  performances,  or motion
     4  picture  theaters,  and  except charges to a patron for admission to, or
     5  use of, facilities for sporting activities in which such patron is to be
     6  a participant, such as bowling alleys and swimming pools. For any person
     7  having the permanent use or possession of a box or seat or a lease or  a
     8  license,  other  than a season ticket, for the use of a box or seat at a
     9  place of amusement, the tax shall be upon the amount for which a similar
    10  box or seat is sold for each performance or exhibition at which the  box
    11  or seat is used or reserved by the holder, licensee or lessee, and shall
    12  be paid by the holder, licensee or lessee.
    13    §  3.  Subdivision  (a)  of section 1109 of the tax law, as amended by
    14  section 1 of part BB of chapter 61 of the laws of 2005,  is  amended  to
    15  read as follows:
    16    (a)  General.  In  addition  to  the  taxes imposed by sections eleven
    17  hundred five and eleven hundred ten of this  article,  there  is  hereby
    18  imposed  within  the  territorial  limits  of  the metropolitan commuter
    19  transportation district created  and  established  pursuant  to  section
    20  twelve  hundred sixty-two of the public authorities law, and there shall
    21  be paid, additional taxes, at the rate of three-eighths of one  percent,
    22  which shall be identical to the taxes imposed by sections eleven hundred
    23  five and eleven hundred ten of this article. Such sections and the other
    24  sections  of  this  article,  including  the  definition  and  exemption
    25  provisions, shall apply for  purposes  of  the  taxes  imposed  by  this
    26  section  in the same manner and with the same force and effect as if the
    27  language of those sections had  been  incorporated  in  full  into  this
    28  section and had expressly referred to the taxes imposed by this section.
    29  Notwithstanding the foregoing, the tax imposed by this section shall not
    30  apply to admissions to race tracks or simulcast facilities.
    31    §  4.    Subdivision (a) of section 1146 of the tax law, as amended by
    32  chapter 65 of the laws of 1985, is amended to read as follows:
    33    (a) Except in accordance with proper judicial order  or  as  otherwise
    34  provided by law, it shall be unlawful for the [tax commission, any tax]
    35   commissioner, any officer or employee of the department of taxation and
    36  finance,  any  person engaged or retained by such department on an inde-
    37  pendent contract basis, or any person who  in  any  manner  may  acquire
    38  knowledge  of  the  contents  of  a return or report filed with the [tax
    39  commission] commissioner pursuant to this article, to  divulge  or  make
    40  known  in  any manner any particulars set forth or disclosed in any such
    41  return or report. The officers charged with the custody of such  returns
    42  and  reports shall not be required to produce any of them or evidence of
    43  anything contained in them in any action or  proceeding  in  any  court,
    44  except  on  behalf  of the [tax commission] commissioner in an action or
    45  proceeding under the provisions of the tax law or in any other action or
    46  proceeding involving the collection of a tax due under this  chapter  to
    47  which  the  state  or  the [tax commission] commissioner is a party or a
    48  claimant, or on behalf of any party to any action, proceeding or hearing
    49  under the provisions of this article when the returns, reports or  facts
    50  shown  thereby are directly involved in such action, proceeding or hear-
    51  ing, in any of which events the court, or in the case of a hearing,  the
    52  [tax  commission]  commissioner  may  require the production of, and may
    53  admit into evidence, so much of said returns, reports or  of  the  facts
    54  shown thereby, as are pertinent to the action, proceeding or hearing and
    55  no  more. The [tax commission] commissioner may, nevertheless, publish a
    56  copy or a summary of any decision rendered after a hearing  required  by

        S. 2509--C                         38                         A. 3009--C
 
     1  this article. Nothing herein shall be construed to prohibit the delivery
     2  to  a  person  who  has  filed a return or report or his duly authorized
     3  representative of a certified copy of any  return  or  report  filed  in
     4  connection  with  his  tax.    Nor shall anything herein be construed to
     5  prohibit the delivery to a person required to collect the tax under this
     6  article or a purchaser, transferee or assignee personally  liable  under
     7  the provisions of subdivision (c) of section eleven hundred forty-one of
     8  this chapter for the tax due from the seller, transferor or assignor, of
     9  any  return  or  report filed under this article in connection with such
    10  tax provided, however, that there may be delivered only so much of  said
    11  return,  report  or  of  the  facts  shown thereby as are pertinent to a
    12  determination of the taxes due or  liability  owed  by  such  person  or
    13  purchaser,  transferee or assignee and no more or to prohibit the publi-
    14  cation of statistics so classified as to prevent the  identification  of
    15  particular  returns  or reports and the items thereof, or the inspection
    16  by the attorney general or other legal representatives of the  state  of
    17  the  return  or  report of any person required to collect or pay the tax
    18  who shall bring action to review the tax based thereon, or against  whom
    19  an  action  or proceeding under this chapter has been recommended by the
    20  commissioner of taxation and finance or the attorney general or has been
    21  instituted, or the inspection of the returns or reports  required  under
    22  this  article  by the comptroller or duly designated officer or employee
    23  of the state department of audit and control, for purposes of the  audit
    24  of  a  refund of any tax paid by a person required to collect or pay the
    25  tax under this article.  Provided,  further,  nothing  herein  shall  be
    26  construed to prohibit the disclosure, in such manner as the [tax commis-
    27  sion] commissioner deems appropriate, of the names and other appropriate
    28  identifying information of those persons holding certificates of author-
    29  ity  pursuant  to  section  eleven  hundred thirty-four of this article,
    30  those persons whose certificates of authority  have  been  suspended  or
    31  revoked,  those  persons  whose  certificates of authority have expired,
    32  those persons who have filed a certificate of registration for a certif-
    33  icate of authority where the [tax commission] commissioner  has  refused
    34  to  issue  a  certificate  of  authority,  those  persons holding direct
    35  payment permits pursuant to section eleven hundred thirty-two  or  those
    36  persons  whose  direct payment permits have been suspended or revoked by
    37  the [tax commission] commissioner; and  provided  further  that  nothing
    38  herein  shall be construed to prohibit the disclosure, in such manner as
    39  the commissioner deems appropriate, of information related to the tax on
    40  admissions to race tracks and simulcast facilities to the gaming commis-
    41  sion or the division of the budget.
    42    § 5. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
    43  amended by section 2 of part WW, subparagraph (i) as separately  amended
    44  by  section 5 of part Z of chapter 60 of the laws of 2016, is amended to
    45  read as follows:
    46    (1) Either, all of the taxes described in article twenty-eight of this
    47  chapter, at the same uniform rate, as to which taxes all  provisions  of
    48  the  local  laws, ordinances or resolutions imposing such taxes shall be
    49  identical, except as to rate and except as otherwise provided, with  the
    50  corresponding  provisions  in  such  article twenty-eight, including the
    51  definition and exemption provisions of  such  article,  so  far  as  the
    52  provisions  of  such  article twenty-eight can be made applicable to the
    53  taxes imposed by such city or  county  and  with  such  limitations  and
    54  special  provisions  as are set forth in this article. The taxes author-
    55  ized under this subdivision may not be  imposed  by  a  city  or  county
    56  unless  the  local law, ordinance or resolution imposes such taxes so as

        S. 2509--C                         39                         A. 3009--C

     1  to include all portions and all types of  receipts,  charges  or  rents,
     2  subject  to  state  tax  under  sections  eleven hundred five and eleven
     3  hundred ten of this chapter, except as  otherwise  provided.    Notwith-
     4  standing  the  foregoing,  a  tax imposed by a city or county authorized
     5  under this subdivision shall not include the tax imposed on charges  for
     6  admission  to race tracks and simulcast facilities under subdivision (f)
     7  of section eleven hundred five of this chapter. (i) Any local law, ordi-
     8  nance or resolution enacted by any city of less than one million  or  by
     9  any  county  or  school  district, imposing the taxes authorized by this
    10  subdivision, shall, notwithstanding any provision of law to the  contra-
    11  ry, exclude from the operation of such local taxes all sales of tangible
    12  personal  property  for use or consumption directly and predominantly in
    13  the production of tangible personal property, gas, electricity,  refrig-
    14  eration  or  steam,  for sale, by manufacturing, processing, generating,
    15  assembly, refining, mining or extracting;  and  all  sales  of  tangible
    16  personal  property  for  use  or consumption predominantly either in the
    17  production of tangible personal property, for sale, by farming or  in  a
    18  commercial  horse  boarding operation, or in both; and all sales of fuel
    19  sold for use in commercial aircraft and general aviation aircraft;  and,
    20  unless such city, county or school district elects otherwise, shall omit
    21  the  provision  for credit or refund contained in clause six of subdivi-
    22  sion (a) or subdivision (d) of section eleven hundred nineteen  of  this
    23  chapter.    (ii)  Any  local law, ordinance or resolution enacted by any
    24  city, county or school district, imposing the taxes authorized  by  this
    25  subdivision,  shall  omit the residential solar energy systems equipment
    26  and electricity exemption provided for in subdivision (ee), the  commer-
    27  cial  solar  energy systems equipment and electricity exemption provided
    28  for in subdivision (ii), the commercial fuel cell electricity generating
    29  systems equipment and electricity generated by such equipment  exemption
    30  provided for in subdivision (kk) and the clothing and footwear exemption
    31  provided  for  in  paragraph thirty of subdivision (a) of section eleven
    32  hundred fifteen of this chapter, unless  such  city,  county  or  school
    33  district  elects  otherwise  as to such residential solar energy systems
    34  equipment  and  electricity  exemption,  such  commercial  solar  energy
    35  systems  equipment and electricity exemption, commercial fuel cell elec-
    36  tricity generating systems equipment and electricity generated  by  such
    37  equipment exemption or such clothing and footwear exemption.
    38    §  6.   Paragraph 1 of subdivision (b) of section 1210 of the tax law,
    39  as amended by section 3 of part WW of chapter 60 of the laws of 2016, is
    40  amended to read as follows:
    41    (1) Or, one or more of the taxes described in subdivisions  (b),  (d),
    42  (e)  and (f) of section eleven hundred five of this chapter, at the same
    43  uniform rate, including the transitional provisions  in  section  eleven
    44  hundred  six  of  this  chapter  covering  such taxes, but not the taxes
    45  described in subdivisions (a) and (c) of section eleven hundred five  of
    46  this  chapter. Provided, further, that where the tax described in subdi-
    47  vision (b) of section eleven hundred five of this  chapter  is  imposed,
    48  the  compensating  use  taxes  described  in clauses (E), (G) and (H) of
    49  subdivision (a) of section eleven hundred ten of this chapter shall also
    50  be imposed. Provided, further, that where the taxes described in  subdi-
    51  vision  (b)  of section eleven hundred five of this chapter are imposed,
    52  such taxes shall omit: (A) the provision for refund or credit  contained
    53  in  subdivision  (d)  of section eleven hundred nineteen of this chapter
    54  with respect to such taxes described in such subdivision (b) of  section
    55  eleven  hundred  five  unless such city or county elects to provide such
    56  provision or, if so elected, to repeal such provision; (B) the exemption

        S. 2509--C                         40                         A. 3009--C
 
     1  provided in paragraph two of subdivision (ee) of section eleven  hundred
     2  fifteen of this chapter unless such county or city elects otherwise; (C)
     3  the  exemption  provided in paragraph two of subdivision (ii) of section
     4  eleven  hundred  fifteen  of  this  chapter,  unless such county or city
     5  elects otherwise; and (D) the exemption provided  in  paragraph  two  of
     6  subdivision  (kk)  of  section  eleven  hundred fifteen of this chapter,
     7  unless such county or city elects otherwise; and provided  further  that
     8  where  the  tax  described  in  subdivision  (f)  of such section eleven
     9  hundred five is imposed, such tax shall not apply to charges for  admis-
    10  sion to race tracks and simulcast facilities.
    11    §  7.  Notwithstanding  any  provisions  of  law  to  the contrary and
    12  notwithstanding the repeal of sections 227, 306  and  406,  subparagraph
    13  (ii)  of paragraph b of subdivision 4 of section 1008 and paragraph b of
    14  subdivision 5 of section 1009 of the racing,  pari-mutuel  wagering  and
    15  breeding law by section one of this act, all provisions of such sections
    16  227,  306  and 406, subparagraph (ii) of paragraph b of subdivision 4 of
    17  section 1008 and paragraph b  of  subdivision  5  of  section  1009,  in
    18  respect to the imposition, exemption, assessment, payment, payment over,
    19  determination,  collection,  and  credit  or refund of tax, interest and
    20  penalty imposed thereunder, the filing of forms and returns, the preser-
    21  vation of records for the purposes  of  such  tax,  the  disposition  of
    22  revenues,  and  any  civil  and  criminal  penalties  applicable  to the
    23  violation of the provisions of such sections 227, 306 and 406,  subpara-
    24  graph (ii) of paragraph b of subdivision 4 of section 1008 and paragraph
    25  b  of  subdivision  5  of section 1009, shall continue in full force and
    26  effect with respect to all such tax accrued for  periods  prior  to  the
    27  effective  date  of  this  act  in the same manner as they might if such
    28  provisions were not repealed.
    29    § 8. This act shall take effect November 1, 2021 and  shall  apply  to
    30  charges  for  admissions  to race tracks and simulcast facilities on and
    31  after such date; provided, however, that any race track that is  author-
    32  ized  to   conduct a racing meet that begins before November 1, 2021 and
    33  ends after such  date shall collect and remit the tax due for such  meet
    34  in  accordance  with  the  provisions  of  the applicable section of the
    35  racing, pari-mutuel wagering and    breeding  law,  notwithstanding  the
    36  repeal of such section.
 
    37                                   PART K
 
    38                            Intentionally Omitted
 
    39                                   PART L

    40                            Intentionally Omitted
 
    41                                   PART M
 
    42    Section 1. Subdivision (jj) of section 1115 of the tax law, as amended
    43  by  section 1 of part V of chapter 59 of the laws of 2019, is amended to
    44  read as follows:
    45    (jj) Tangible personal property or services  otherwise  taxable  under
    46  this  article sold to a related person shall not be subject to the taxes
    47  imposed by section eleven hundred five of this article or the compensat-
    48  ing use tax imposed under section eleven hundred  ten  of  this  article
    49  where the purchaser can show that the following conditions have been met
    50  to  the  extent they are applicable: (1)(i) the vendor and the purchaser

        S. 2509--C                         41                         A. 3009--C
 
     1  are referenced as either a "covered company"  as  described  in  section
     2  243.2(f)  or a "material entity" as described in section 243.2(l) of the
     3  Code of Federal Regulations in a resolution plan that has been submitted
     4  to an agency of the United States for the purpose of satisfying subpara-
     5  graph  1 of paragraph (d) of section one hundred sixty-five of the Dodd-
     6  Frank Wall Street Reform and Consumer Protection Act (the "Act") or  any
     7  successor  law,  or (ii) the vendor and the purchaser are separate legal
     8  entities pursuant to a divestiture directed pursuant to  subparagraph  5
     9  of  paragraph  (d)  of section one hundred sixty-five of such act or any
    10  successor law; (2) the sale would not have occurred between such related
    11  entities were it not for such resolution plan or divestiture; and (3) in
    12  acquiring such property  or  services,  the  vendor  did  not  claim  an
    13  exemption  from  the tax imposed by this state or another state based on
    14  the vendor's intent to resell such services or  property.  A  person  is
    15  related to another person for purposes of this subdivision if the person
    16  bears  a  relationship  to  such person described in section two hundred
    17  sixty-seven of the internal revenue code. The exemption provided by this
    18  subdivision shall not apply to sales made, services  rendered,  or  uses
    19  occurring  after  June thirtieth, two thousand [twenty-one] twenty-four,
    20  except with respect to sales made, services rendered, or uses  occurring
    21  pursuant  to  binding contracts entered into on or before such date; but
    22  in no case shall such exemption apply after June thirtieth, two thousand
    23  [twenty-four] twenty-seven.
    24    § 2. This act shall take effect immediately.
 
    25                                   PART N

    26    Section 1. Subparagraph (vi) of paragraph  1  of  subdivision  (a)  of
    27  section  1134  of  the  tax  law, as amended by section 160 of part A of
    28  chapter 389 of the laws of 1997, is amended to read as follows:
    29    (vi) every person described in subparagraph (i), (ii), (iii), (iv)  or
    30  (v)  of  this paragraph or every person who is a vendor solely by reason
    31  of clause (D), (E) or (F) of subparagraph  (i)  of  paragraph  eight  of
    32  subdivision  (b)  of  section  eleven hundred one of this article who or
    33  which has had its certificate of authority revoked under paragraph  four
    34  of  this  subdivision, shall file with the commissioner a certificate of
    35  registration, in a form prescribed by the commissioner, at least  twenty
    36  days  prior to commencing business or opening a new place of business or
    37  such purchasing, selling or taking of possession or  payment,  whichever
    38  comes first. Every person who is a vendor solely by reason of clause (D)
    39  of  subparagraph  (i)  of  paragraph eight of subdivision (b) of section
    40  eleven hundred one of this article shall file with  the  commissioner  a
    41  certificate  of registration, in a form prescribed by such commissioner,
    42  within thirty days after the day on which the cumulative total number of
    43  occasions that such person came into the state to  deliver  property  or
    44  services, for the immediately preceding four quarterly periods ending on
    45  the  last  day  of  February,  May, August and November, exceeds twelve.
    46  Every person who is a vendor solely by reason of clause (E) of  subpara-
    47  graph  (i)  of  paragraph  eight  of  subdivision  (b) of section eleven
    48  hundred one of this article shall file with the commissioner  a  certif-
    49  icate of registration, in a form prescribed by such commissioner, within
    50  thirty  days  after the day on which the cumulative total, for the imme-
    51  diately preceding four quarterly periods  ending  on  the  last  day  of
    52  February, May, August and November, of such person's gross receipts from
    53  sales  of  property delivered in this state exceeds [three] five hundred
    54  thousand dollars and number of such sales  exceeds  one  hundred.  Every

        S. 2509--C                         42                         A. 3009--C
 
     1  person  who  is  a vendor solely by reason of clause (F) of subparagraph
     2  (i) of paragraph eight of subdivision (b) of section eleven hundred  one
     3  of this article shall file with the commissioner a certificate of regis-
     4  tration,  in  a form prescribed by such commissioner, within thirty days
     5  after the day on which tangible personal property in which  such  person
     6  retains  an  ownership interest is brought into this state by the person
     7  to whom such property is sold, where the person to whom such property is
     8  sold becomes or is a resident or uses such property  in  any  manner  in
     9  carrying on in this state any employment, trade, business or profession.
    10  Information  with  respect  to  the  notice requirements of a purchaser,
    11  transferee or assignee and  such  person's  liability  pursuant  to  the
    12  provisions  of  subdivision  (c)  of section eleven hundred forty-one of
    13  this chapter shall be included in or accompany the certificate of regis-
    14  tration form  furnished  the  applicant.  The  commissioner  shall  also
    15  include with such information furnished to each applicant general infor-
    16  mation about the tax imposed under this article including information on
    17  records  to be kept, returns and payments, notification requirements and
    18  forms. Such certificate of registration may  be  amended  in  accordance
    19  with rules promulgated by the commissioner.
    20    § 2. This act shall take effect immediately.
 
    21                                   PART O
 
    22    Section  1. Subdivision (a) of section 1401 of the tax law, as amended
    23  by chapter 576 of the laws of 1994, is amended to read as follows:
    24    (a) (1) "Person" means an individual, partnership,  limited  liability
    25  company, society, association, joint stock company, corporation, estate,
    26  receiver,  trustee,  assignee,  referee  or any other person acting in a
    27  fiduciary or representative capacity, whether appointed by  a  court  or
    28  otherwise,  any  combination of individuals, and any other form of unin-
    29  corporated enterprise owned or conducted by two or more persons.
    30    (2) "Person" shall include any individual, corporation, partnership or
    31  limited liability company or an officer or employee of  any  corporation
    32  (including  a  dissolved  corporation),  or  a member or employee of any
    33  partnership, or a member, manager or employee  of  a  limited  liability
    34  company,  who  as  such  officer, employee, manager or member is under a
    35  duty to act for such corporation, partnership, limited liability company
    36  or individual proprietorship in complying with any requirement  of  this
    37  article, or has so acted.
    38    §  2.  Subdivision  (a)  of section 1404 of the tax law, as amended by
    39  chapter 61 of the laws of 1989, is amended to read as follows:
    40    (a) The real estate transfer tax imposed pursuant to section  fourteen
    41  hundred  two  of  this article shall be paid by the grantor and such tax
    42  shall not be payable, directly or indirectly, by the grantee  except  as
    43  provided  in  a  contract  between  grantor  and grantee or as otherwise
    44  provided in this section.   If the grantor has failed  to  pay  the  tax
    45  imposed by this article at the time required by section fourteen hundred
    46  ten of this article or if the grantor is exempt from such tax, the gran-
    47  tee  shall  have the duty to pay the tax. Where the grantee has the duty
    48  to pay the tax because the grantor has failed to pay, such tax shall  be
    49  the joint and several liability of the grantor and the grantee; provided
    50  that  in  the  event  of such failure, the grantee shall have a cause of
    51  action against the grantor for recovery of payment of such tax, interest
    52  and penalties by the grantee.  In the case of a conveyance  of  residen-
    53  tial  real  property  as  defined in subdivision (a) of section fourteen
    54  hundred two-a of this article, if the tax imposed  by  this  article  is

        S. 2509--C                         43                         A. 3009--C
 
     1  paid  by  the grantee pursuant to a contract between the grantor and the
     2  grantee, the amount of such tax shall be excluded from  the  calculation
     3  of consideration subject to tax under this article.
     4    §  3.  Subdivision  (a)  of section 1409 of the tax law, as amended by
     5  chapter 297 of the laws of 2019, is amended to read as follows:
     6    (a) (1) A joint return shall be filed by  both  the  grantor  and  the
     7  grantee  for  each  conveyance whether or not a tax is due thereon other
     8  than a conveyance of an easement or  license  to  a  public  utility  as
     9  defined  in  subdivision two of section one hundred eighty-six-a of this
    10  chapter or to a public utility which is a provider of  telecommunication
    11  services  as  defined  in subdivision one of section one hundred eighty-
    12  six-e of this chapter, where the consideration is two  dollars  or  less
    13  and  is  clearly  stated  as  actual  consideration in the instrument of
    14  conveyance.
    15    (2) When the grantor or grantee of a deed for a building used as resi-
    16  dential real property containing [one-  to  four-]  up  to  four  family
    17  dwelling  units  is  a limited liability company, the joint return shall
    18  not be accepted for filing unless it is accompanied by a document  which
    19  identifies  the  names  and business addresses of all members, managers,
    20  and any other authorized persons, if  any,  of  such  limited  liability
    21  company  and  the names and business addresses or, if none, the business
    22  addresses of all shareholders, directors,  officers,  members,  managers
    23  and  partners  of any limited liability company or other business entity
    24  that are to be the members, managers or authorized persons, if  any,  of
    25  such  limited  liability  company.  The identification of such names and
    26  addresses shall not be deemed an unwarranted invasion of personal priva-
    27  cy pursuant to article six of the  public  officers  law.  If  any  such
    28  member, manager or authorized person of the limited liability company is
    29  itself a limited liability company or other business entity other than a
    30  publicly  traded  entity,  a REIT, a UPREIT, or a mutual fund, the names
    31  and addresses of the shareholders, directors, officers, members,  manag-
    32  ers  and  partners  of  the  limited liability company or other business
    33  entity shall also be disclosed until full disclosure of ultimate  owner-
    34  ship  by  natural persons is achieved. For purposes of this subdivision,
    35  the terms "members", "managers", "authorized person", "limited liability
    36  company" and "other business entity" shall  have  the  same  meaning  as
    37  those  terms  are  defined  in  section  one  hundred two of the limited
    38  liability company law.
    39    (3) The return shall be filed with the recording  officer  before  the
    40  instrument effecting the conveyance may be recorded. However, if the tax
    41  is  paid to the commissioner pursuant to section fourteen hundred ten of
    42  this article, the return shall be filed with such  commissioner  at  the
    43  time  the tax is paid. In that instance, a receipt evidencing the filing
    44  of the return and the payment of tax shall be filed with  the  recording
    45  officer  before the instrument effecting the conveyance may be recorded.
    46  The recording officer shall handle such receipt in the same manner as  a
    47  return filed with the recording officer.
    48    §  4.  Subdivision  (h)  of  section  1418 of the tax law, as added by
    49  section 7 of part X of chapter 56 of the laws of  2010  and  as  further
    50  amended  by  subdivision (c) of section 1 of part W of chapter 56 of the
    51  laws of 2010, is amended to read as follows:
    52    (h) Notwithstanding the provisions of subdivision (a) of this section,
    53  the commissioner may  furnish  information  relating  to  real  property
    54  transfers  obtained or derived from returns filed pursuant to this arti-
    55  cle in relation to the real estate transfer tax, to the extent that such
    56  information is also required to  be  reported  to  the  commissioner  by

        S. 2509--C                         44                         A. 3009--C
 
     1  section  three hundred thirty-three of the real property law and section
     2  five hundred seventy-four of the real property tax  law  and  the  rules
     3  adopted  thereunder,  provided  such information was collected through a
     4  combined  process established pursuant to an agreement entered into with
     5  the commissioner pursuant to paragraph  viii  of  subdivision  one-e  of
     6  section three hundred thirty-three of the real property law. The commis-
     7  sioner  may  redisclose  such  information  to  the extent authorized by
     8  section five hundred seventy-four of the real property  tax  law.    The
     9  commissioner  may  also  disclose  any  information reported pursuant to
    10  paragraph two of subdivision (a) of section  fourteen  hundred  nine  of
    11  this article.
    12    §  5.  This  act  shall take effect immediately; provided however that
    13  sections one and two of this act shall take effect  July  1,  2021,  and
    14  shall  apply  to  conveyances occurring on or after such date other than
    15  conveyances that are made pursuant to binding written contracts  entered
    16  into  on or before April 1, 2021, provided that the date of execution of
    17  such contract is confirmed by independent evidence, such as the  record-
    18  ing  of  the  contract,  payment of a deposit or other facts and circum-
    19  stances as determined by the commissioner of taxation and finance.
 
    20                                   PART P
 
    21    Section 1. Section 480-a of the tax law is amended  by  adding  a  new
    22  subdivision 6 to read as follows:
    23    6.  (a)  No  retail  dealer  who  has  its  retail dealer registration
    24  cancelled, suspended or revoked pursuant to this  section  or  has  been
    25  forbidden  from selling cigarettes or tobacco products pursuant to para-
    26  graph (j) of subdivision one of section  four  hundred  eighty  of  this
    27  article  shall  possess  cigarettes  or tobacco products in any place of
    28  business, cart, stand, truck or other merchandising device in this state
    29  beginning on the tenth day after such cancellation, suspension,  revoca-
    30  tion,  or  forbiddance  and  continuing  for  the  duration of the same;
    31  provided however, such retail dealer shall not be prohibited before  the
    32  tenth  day  after  such cancellation, suspension, revocation, or forbid-
    33  dance from selling or transferring its  inventory  of  lawfully  stamped
    34  cigarettes  or tobacco products on which the taxes imposed by this arti-
    35  cle have been assumed or paid to a  properly  registered  retail  dealer
    36  whose  registration  is  not cancelled, suspended, or revoked or who has
    37  not been forbidden from selling cigarettes or tobacco products.
    38    (b) No retail dealer shall possess cigarettes or tobacco  products  in
    39  any  place of business, cart, stand, truck or other merchandising device
    40  in this state unless it has obtained a valid retail dealer  registration
    41  from the commissioner.
    42    (c)  The possession of cigarettes or tobacco products by an unlicensed
    43  retail dealer in violation of paragraph (a) or (b) of  this  subdivision
    44  shall  be  subject  to  the penalties authorized by subdivision three of
    45  this section.
    46    § 2. Subparagraph (A) of paragraph 4 of  subdivision  (a)  of  section
    47  1134  of the tax law, as amended by section 5 of part I of chapter 59 of
    48  the laws of 2020, is amended to read as follows:
    49    (A) Where a person who holds a certificate of authority (i)  willfully
    50  fails to file a report or return required by this article, (ii) willful-
    51  ly  files,  causes  to  be  filed, gives or causes to be given a report,
    52  return, certificate or affidavit required under this  article  which  is
    53  false,  (iii) willfully fails to comply with the provisions of paragraph
    54  two or three of subdivision (e) of section eleven  hundred  thirty-seven

        S. 2509--C                         45                         A. 3009--C

     1  of  this  article,  (iv)  willfully fails to prepay, collect, truthfully
     2  account for or pay over any tax imposed under this article  or  pursuant
     3  to  the  authority  of article twenty-nine of this chapter, (v) fails to
     4  obtain  a  bond  pursuant to paragraph two of subdivision (e) of section
     5  eleven hundred thirty-seven of this part, or  fails  to  comply  with  a
     6  notice  issued  by  the commissioner pursuant to paragraph three of such
     7  subdivision, (vi) has been convicted of a crime  provided  for  in  this
     8  chapter,  [or]  (vii)  where  such person, or any person affiliated with
     9  such person as such term is defined in subdivision twenty-one of section
    10  four hundred seventy of this chapter, has had a retail dealer  registra-
    11  tion  issued  pursuant  to section four hundred eighty-a of this chapter
    12  revoked pursuant to subparagraph (iii) of paragraph (a)  of  subdivision
    13  four of such section four hundred eighty-a, or (viii) has not obtained a
    14  valid  retail dealer registration under section four hundred eighty-a of
    15  this chapter and such person possesses or sells unstamped or  unlawfully
    16  stamped  packages  of  cigarettes three or more times within a period of
    17  five years, the commissioner may revoke or suspend such  certificate  of
    18  authority  and  all  duplicates  thereof.  Provided,  however,  that the
    19  commissioner may revoke or suspend a certificate of authority  based  on
    20  (a) the grounds set forth in clause (vi) of this subparagraph only where
    21  the  conviction referred to occurred not more than one year prior to the
    22  date of revocation or suspension; and provided further  that  where  the
    23  commissioner revokes or suspends a certificate of authority based on the
    24  grounds  set forth in clause (vii) of this subparagraph, such suspension
    25  or revocation shall continue for as long as the revocation of the retail
    26  dealer registration pursuant to section four hundred  eighty-a  of  this
    27  chapter remains in effect, or (b) the grounds set forth in clause (viii)
    28  of this subparagraph, such suspension or revocation shall be for a peri-
    29  od of five years.
    30    §  2-a.  Subparagraph (A) of paragraph 4 of subdivision (a) of section
    31  1134 of the tax law, as amended by section 6 of part I of chapter 59  of
    32  the laws of 2020, is amended to read as follows:
    33    (A)  Where a person who holds a certificate of authority (i) willfully
    34  fails to file a report or return required by this article, (ii) willful-
    35  ly files, causes to be filed, gives or causes  to  be  given  a  report,
    36  return,  certificate  or  affidavit required under this article which is
    37  false, (iii) willfully fails to comply with the provisions of  paragraph
    38  two  or  three of subdivision (e) of section eleven hundred thirty-seven
    39  of this article, (iv) willfully fails  to  prepay,  collect,  truthfully
    40  account  for  or pay over any tax imposed under this article or pursuant
    41  to the authority of article twenty-nine of this chapter,  (v)  has  been
    42  convicted  of a crime provided for in this chapter, [or] (vi) where such
    43  person, or any person affiliated  with  such  person  as  such  term  is
    44  defined  in  subdivision  twenty-one  of section four hundred seventy of
    45  this chapter, has had a retail dealer registration  issued  pursuant  to
    46  section  four  hundred  eighty-a  of  this  chapter suspended or revoked
    47  pursuant to subparagraph (iii) of paragraph (a) of subdivision  four  of
    48  such  section  four  hundred eighty-a, or (vii) has not obtained a valid
    49  retail dealer registration under section four hundred eighty-a  of  this
    50  chapter  and  such  person  possesses  or  sells unstamped or unlawfully
    51  stamped packages of cigarettes three or more times within  a  period  of
    52  five  years,  the commissioner may revoke or suspend such certificate of
    53  authority and all duplicates  thereof.    Provided,  however,  that  the
    54  commissioner  may  revoke or suspend a certificate of authority based on
    55  (a) the grounds set forth in clause (v) of this subparagraph only  where
    56  the  conviction referred to occurred not more than one year prior to the

        S. 2509--C                         46                         A. 3009--C

     1  date of revocation or suspension; and provided further  that  where  the
     2  commissioner revokes or suspends a certificate of authority based on the
     3  grounds  set  forth in clause (vi) of this subparagraph, such suspension
     4  or revocation shall continue for as long as the revocation of the retail
     5  dealer  registration  pursuant  to section four hundred eighty-a of this
     6  chapter remains in effect, or (b) the grounds set forth in clause  (vii)
     7  of this subparagraph, such suspension or revocation shall be for a peri-
     8  od of five years.
     9    §  3.  Subparagraph  (B)  of paragraph 4 of subdivision (a) of section
    10  1134 of the tax law, as amended by section 7 of part I of chapter 59  of
    11  the laws of 2020, is amended to read as follows:
    12    (B)  Where  a person files a certificate of registration for a certif-
    13  icate of authority under this subdivision and in considering such appli-
    14  cation the commissioner ascertains that (i) any tax imposed  under  this
    15  chapter  or  any related statute, as defined in section eighteen hundred
    16  of this chapter, has been finally determined to be due from such  person
    17  and  has not been paid in full, (ii) a tax due under this article or any
    18  law, ordinance or resolution enacted pursuant to the authority of  arti-
    19  cle  twenty-nine  of  this chapter has been finally determined to be due
    20  from an officer, director, partner or  employee  of  such  person,  and,
    21  where  such  person  is  a  limited  liability company, also a member or
    22  manager  of  such  person,  in  the  officer's,  director's,  partner's,
    23  member's,  manager's  or  employee's  capacity  as  a person required to
    24  collect tax on behalf of such person or another person and has not  been
    25  paid,  (iii)  such  person has been convicted of a crime provided for in
    26  this chapter within one year from the date on which such certificate  of
    27  registration is filed, (iv) an officer, director, partner or employee of
    28  such person, and, where such person is a limited liability company, also
    29  a  member  or  manager of such person, which officer, director, partner,
    30  member, manager or employee is a  person  required  to  collect  tax  on
    31  behalf  of  such  person filing a certificate of registration has in the
    32  officer's, director's,  partner's,  member's,  manager's  or  employee's
    33  capacity as a person required to collect tax on behalf of such person or
    34  of another person been convicted of a crime provided for in this chapter
    35  within  one year from the date on which such certificate of registration
    36  is filed, (v) a shareholder owning more than fifty percent of the number
    37  of shares of stock of such person (where such person is  a  corporation)
    38  entitling  the  holder  thereof to vote for the election of directors or
    39  trustees, who owned more than fifty percent of the number of such shares
    40  of another person (where such other person is a corporation) at the time
    41  any tax imposed under this chapter or any related statute as defined  in
    42  section  eighteen  hundred  of this chapter was finally determined to be
    43  due and where such tax has not been paid in full, or at  the  time  such
    44  other person was convicted of a crime provided for in this chapter with-
    45  in  one  year from the date on which such certificate of registration is
    46  filed, (vi) a certificate of authority issued to such  person  has  been
    47  revoked  or  suspended  pursuant  to  subparagraph (A) of this paragraph
    48  within one year from the date on which such certificate of  registration
    49  is  filed,  [or]  (vii)  a retail dealer registration issued pursuant to
    50  section four hundred eighty-a of this chapter to such person, or to  any
    51  person  affiliated  with such person as such term is defined in subdivi-
    52  sion twenty-one of section four hundred seventy  of  this  chapter,  has
    53  been revoked pursuant to subparagraph (iii) of paragraph (a) of subdivi-
    54  sion  four  of such section four hundred eighty-a, where such revocation
    55  remains in effect, or (viii) such person has not obtained a valid retail
    56  dealer registration under section four hundred eighty-a of this  chapter

        S. 2509--C                         47                         A. 3009--C
 
     1  and  has  possessed  or sold unstamped or unlawfully stamped packages of
     2  cigarettes three or more times  within  a  period  of  five  years,  the
     3  commissioner  may  refuse  to issue a certificate of authority; provided
     4  however  that under the circumstances described in clause (viii) of this
     5  subparagraph, such person shall not be eligible to submit a  certificate
     6  of  registration  for  a certificate of authority until five years after
     7  its last possession or sale of unstamped or unlawfully stamped  packages
     8  of cigarettes within such five year period.
     9    §  4.  Any retail dealer who, prior to the effective date of this act,
    10  had its retail dealer  registration  cancelled,  suspended,  or  revoked
    11  pursuant  to section four hundred eighty-a of the tax law or was forbid-
    12  den from selling cigarettes or tobacco products  pursuant  to  paragraph
    13  (j) of subdivision one of section four hundred eighty of the tax law and
    14  such  cancellation,  suspension,  revocation,  or forbiddance remains in
    15  effect as of the effective date of this act, shall  be  prohibited  from
    16  possessing  cigarettes  and  tobacco products beginning on the tenth day
    17  after the effective date of this act and continuing for as long as  such
    18  cancellation,  suspension,  revocation,  or  forbiddance shall remain in
    19  effect; provided however, such retail dealer  shall  not  be  prohibited
    20  before  the  tenth day after the effective date of this act from selling
    21  or transferring its inventory of lawfully stamped cigarettes or  tobacco
    22  products on which the taxes imposed by this article have been assumed or
    23  paid  to  a  properly registered retail dealer whose registration is not
    24  cancelled, suspended, or revoked or who  has  not  been  forbidden  from
    25  selling cigarettes or tobacco products.
    26    §  5. This act shall take effect immediately; provided that the amend-
    27  ments to subparagraph (A) of paragraph 4 of subdivision (a)  of  section
    28  1134  of the tax law made by section two of this act shall be subject to
    29  the expiration and reversion of such subparagraph pursuant  to  subdivi-
    30  sion  (e)  of section 23 of part U of chapter 61 of the laws of 2011, as
    31  amended, when upon such date the provisions of section two-a of this act
    32  shall take effect.
 
    33                                   PART Q
 
    34    Section 1. Subdivision 1 of section 429 of the tax law, as amended  by
    35  chapter 433 of the laws of 1978, is amended to read as follows:
    36    1. Every distributor, noncommercial importer or other person shall, on
    37  or  before  the twentieth day of each month, file with the department of
    38  taxation and finance a return, on forms to be  prescribed  by  the  [tax
    39  commission] commissioner and furnished by such department, stating sepa-
    40  rately  the  number  of  gallons,  or lesser quantity, of beers, and the
    41  number of liters, or lesser quantity, of wines and liquors sold or  used
    42  by  such  distributor,  noncommercial  importer  or other person in this
    43  state during the preceding calendar month, except that the [tax  commis-
    44  sion]  commissioner may, if [it] he or she deems it necessary [in order]
    45  to [insure] facilitate the efficient reporting and payment  of  the  tax
    46  imposed  by  this  article, require returns to be made at such times and
    47  covering such periods as [it] he or she may deem necessary. Such  return
    48  shall  contain  such further information as the [tax commission] commis-
    49  sioner shall require. The fact that the name of the distributor, noncom-
    50  mercial importer or other person is signed to a filed  return  shall  be
    51  prima  facie  evidence  for  all  purposes  that the return was actually
    52  signed by such distributor, noncommercial importer or other person.
    53    § 2. Section 505 of the tax law, as amended by section 2 of part E  of
    54  chapter 60 of the laws of 2007, is amended to read as follows:

        S. 2509--C                         48                         A. 3009--C
 
     1    § 505. Returns. Every carrier subject to this article and every carri-
     2  er  to  whom  a  certificate of registration was issued shall file on or
     3  before the last day of each month a return for  the  preceding  calendar
     4  month  where  a carrier's total tax liability under this article for the
     5  preceding calendar year exceeded [four] twelve thousand dollars. Where a
     6  carrier's  total  tax  liability  under  this  article for the preceding
     7  calendar year did not exceed [four] twelve thousand dollars or  where  a
     8  carrier  was  not  subject  to  such tax in the preceding calendar year,
     9  returns shall be filed quarterly, on or  before  the  last  day  of  the
    10  calendar  month following each of the calendar quarters: January through
    11  March, April through June, July through September  and  October  through
    12  December.    Provided,  however, if the commissioner consents thereto in
    13  writing, any carrier may file a return on or before  the  thirtieth  day
    14  after  the  close  of  any  different period, if the carrier's books are
    15  regularly kept on a periodic basis other than a calendar month or  quar-
    16  ter.  The  commissioner  may  permit  the filing of returns on an annual
    17  basis, provided the carrier was subject to the tax  under  this  article
    18  during  the  entire  preceding calendar year and the carrier's total tax
    19  liability under this article for such year did not exceed  [two  hundred
    20  fifty]  twelve hundred dollars. Such annual returns shall be filed on or
    21  before January thirty-first of the  succeeding  calendar  year.  Returns
    22  shall  be  filed  with the commissioner on forms to be furnished by such
    23  commissioner for such purpose and shall contain such  data,  information
    24  or  matter  as  the commissioner may require to be included therein. The
    25  fact that a carrier's name is signed to a filed return  shall  be  prima
    26  facie  evidence  for all purposes that the return was actually signed by
    27  such carrier. The commissioner may grant a reasonable extension of  time
    28  for  filing  returns whenever good cause exists and may waive the filing
    29  of returns if a carrier is not subject to the tax imposed by this  arti-
    30  cle  for  the  period  covered  by the return.   Every return shall have
    31  annexed thereto a  certification  to  the  effect  that  the  statements
    32  contained therein are true.
    33    §  3.  This act shall take effect immediately; provided, however, that
    34  section two of this act shall apply to tax returns for  taxable  periods
    35  beginning on or after January 1, 2022.
 
    36                                   PART R
 
    37    Section  1.   Section 1280 of the tax law is amended by adding two new
    38  subdivisions (v) and (w) to read as follows:
    39    (v) "Technology service provider" or "TSP" means a person that acts by
    40  employment, contract or otherwise on  behalf  of  one  or  more  taxicab
    41  owners  or  HAIL vehicle owners to collect the trip record for a taxicab
    42  trip or HAIL vehicle trip.
    43    (w) "Cash trip" means any trip for which the  TSP  collects  the  trip
    44  record but does not collect the fare.
    45    §  2.  Subdivision  (b)  of section 1283 of the tax law, as amended by
    46  chapter 9 of the laws of 2012, is amended to read as follows:
    47    (b) (1) If the taxicab owner has designated an agent, then  the  agent
    48  shall  be  jointly  liable  with  the taxicab owner for the tax on trips
    49  occurring during the period that such designation is in effect. Even  if
    50  the  TLC  has specified that the taxicab owner's agent cannot operate as
    51  an agent, that agent shall be jointly liable with the taxicab  owner  if
    52  the  agent  has  acted  for  the taxicab owner. During the period that a
    53  taxicab owner's designation of an agent is in effect,  the  agent  shall
    54  file  the returns required by this article and pay any tax due with such

        S. 2509--C                         49                         A. 3009--C
 
     1  return, but the taxicab owner shall not be  relieved  of  liability  for
     2  tax,  penalty  or  interest due under this article, or for the filing of
     3  returns required to be filed, unless the agent has timely filed accurate
     4  returns  and timely paid the tax required to be paid under this article.
     5  If a taxicab owner has designated an agent, then the agent must  perform
     6  any  act  this  article  requires  the taxicab owner to perform, but the
     7  failure of such agent to perform any such  act  shall  not  relieve  the
     8  taxicab  owner  from  the  obligation  to  perform  such act or from any
     9  liability that may arise from failure to perform the act.
    10    (2) (A) Notwithstanding the foregoing, a TSP that  collects  the  trip
    11  record  and the trip fare on behalf of a taxicab owner or a HAIL vehicle
    12  owner shall withhold from daily collections the taxes due on such trips,
    13  and shall withhold from such collections the taxes due on cash trips. If
    14  the TSP's daily collections, after retaining any fees  to  which  it  is
    15  entitled  pursuant to a contract with such taxicab owner or HAIL vehicle
    16  owner, are insufficient to cover the taxes due on such cash  trips,  the
    17  TSP  shall  withhold an amount from subsequent daily collections, to the
    18  extent funds are available, until all taxes due for a  quarterly  period
    19  described  in  section  twelve  hundred eighty-four of this article have
    20  been withheld. If a TSP is unable to withhold all the taxes due in  such
    21  quarterly  period,  it  shall  withhold such unwithheld taxes from daily
    22  collections in the next quarterly period. A TSP shall be jointly  liable
    23  for  the tax due on all trips for which it collects the trip record, but
    24  shall be relieved of liability for any taxes attributable to cash  trips
    25  for  which  it  was  unable  to withhold the taxes due because there was
    26  insufficient daily collections during four successive quarterly periods.
    27    (B) For any period that the TSP collects trip records on behalf  of  a
    28  taxicab  owner or HAIL vehicle owner, the TSP shall file returns report-
    29  ing the tax due on all trips for which it  collected  trip  records  and
    30  shall  remit  the  taxes withheld on all such trips and shall report any
    31  unwithheld taxes due because of insufficient daily collections to  cover
    32  the taxes due on cash trips.
    33    §  3.  Subdivision  (a)  of section 1299-B of the tax law, as added by
    34  section 2 of part NNN of chapter 59 of the laws of 2018, is  amended  to
    35  read as follows:
    36    (a)  Notwithstanding  any provision of law to the contrary, any person
    37  that dispatches a motor vehicle by any means that  provides  transporta-
    38  tion  that  is subject to a surcharge imposed by this article, including
    39  transportation network companies as defined in article  forty-four-B  of
    40  the  vehicle  and traffic law, shall be liable for the surcharge imposed
    41  by this article, except that in the case of taxicab trips and HAIL vehi-
    42  cle trips that are also subject to tax pursuant to article twenty-nine-A
    43  of this chapter[, only the taxicab owner or HAIL base  liable  for  that
    44  tax  shall  be the person liable for the surcharge imposed by this arti-
    45  cle]: (1) a TSP that collected the trip record and trip fare shall with-
    46  hold from daily collections the surcharges due on such trips, and  shall
    47  withhold  from such collections the surcharges due on cash trips. If the
    48  TSP's daily collections, after retaining any fees to which it  is  enti-
    49  tled  pursuant  to  a  contract  with such taxicab owner or HAIL vehicle
    50  owner, are insufficient to cover the surcharges due on such cash  trips,
    51  the  TSP  shall withhold an amount from subsequent daily collections, to
    52  the extent funds are available, until all surcharges due for  a  monthly
    53  period  have  been  withheld.  If  a  TSP  is unable to withhold all the
    54  surcharges due in a monthly period, it shall  withhold  such  unwithheld
    55  surcharges  from  daily  collections  in  the next monthly period. A TSP
    56  shall be jointly liable for the surcharge imposed by  this  article  for

        S. 2509--C                         50                         A. 3009--C
 
     1  all  trips  for  which  the  TSP collected the trip record, but shall be
     2  relieved of liability for any surcharges attributable to cash trips  for
     3  which it was unable to withhold the surcharges because there were insuf-
     4  ficient daily collections during twelve successive monthly periods.
     5   (2)  The  TSP shall be responsible for filing monthly returns reporting
     6  the surcharges due on all trips for which  it  collected  trip  records,
     7  shall  remit  the surcharges withheld on all such trips and shall report
     8  any unwithheld surcharges due because of insufficient daily  collections
     9  to  cover  the tax due on cash trips.  For purposes of this section, the
    10  terms "taxicab trips," "HAIL  vehicle  trips,"  "taxicab  owner,"  [and]
    11  "HAIL  base,"  "TSP" and "cash trip" shall have the same meaning as they
    12  do in section twelve hundred eighty of this chapter.
    13    § 4. Section 1299-F of the tax law is amended by adding a new subdivi-
    14  sion (e) to read as follows:
    15    (e) Notwithstanding the provisions of subdivision (a) of this section,
    16  the commissioner may, in his or her discretion, permit the proper  offi-
    17  cer  of  the taxi and limousine commission of the city of New York (TLC)
    18  or the duly authorized representative of such officer,  to  inspect  any
    19  return  filed under this article, or may furnish to such officer or such
    20  officer's authorized representative an abstract of any  such  return  or
    21  supply  such person with information concerning an item contained in any
    22  such return, or disclosed by any investigation of  tax  liability  under
    23  this  article;  but such permission shall be granted or such information
    24  furnished only if the TLC shall have furnished the commissioner with all
    25  information requested by the commissioner pursuant to this  article  and
    26  shall  have  permitted the commissioner or the commissioner's authorized
    27  representative to make any inspection of any records or reports concern-
    28  ing for-hire transportation trips subject to the  surcharge  imposed  by
    29  this  article, and any persons required to collect such surcharge, filed
    30  with or possessed by the TLC that the commissioner  may  have  requested
    31  from  the  TLC. Provided, further, that the commissioner may disclose to
    32  the TLC whether or not a person liable for the surcharge imposed by this
    33  article has paid all of the surcharges due under this article as of  any
    34  given date.
    35    §  5.  This act shall take effect immediately and shall apply to trips
    36  occurring on or after July 1, 2021.
 
    37                                   PART S
 
    38    Section 1. Paragraph 1 of subdivision (g) of section  32  of  the  tax
    39  law, as added by section 2 of part VV of chapter 59 of the laws of 2009,
    40  is amended to read as follows:
    41    (1) [If a] The department shall issue a notice to a tax return prepar-
    42  er  or  facilitator [is required] for failure to register or re-register
    43  with the department pursuant to paragraph one or  three  of  subdivision
    44  (b)  of  this  section, [as applicable, and fails to do so in accordance
    45  with the terms of this section,  then  the]  which  shall  set  forth  a
    46  fifteen  day  period to cure the failure to register or re-register. The
    47  commissioner is authorized to send such notice electronically to the tax
    48  return preparer's or facilitator's online services account. A tax return
    49  preparer [of] or facilitator who fails to  register  or  re-register  in
    50  accordance  with  such  notice  must  pay a penalty of two hundred fifty
    51  dollars.  [Provided, however, that if the tax return preparer or facili-
    52  tator complies with the registration requirements of this section within
    53  ninety calendar days after notification of assessment of this penalty is
    54  sent by the department, then this penalty must be  abated.  If  the  tax

        S. 2509--C                         51                         A. 3009--C

     1  return  preparer  or facilitator continues to fail to register or re-re-
     2  gister after the ninety calendar day period, the tax return preparer  or
     3  facilitator  must  pay  an additional penalty of five hundred dollars if
     4  the  failure  is  for  not  more than one month, with an additional five
     5  hundred dollars for each additional month  or  fraction  thereof  during
     6  which  the failure continues. Once the ninety calendar days specified in
     7  this paragraph have expired, the] The penalty can  be  waived  only  for
     8  good cause shown by the tax return preparer or facilitator.
     9    §  2.  Paragraph 2 of subdivision (g) of section 32 of the tax law, as
    10  added by section 2 of part VV of chapter 59 of  the  laws  of  2009,  is
    11  amended to read as follows:
    12    (2)  [If]  The  department  shall  issue  a notice to a commercial tax
    13  return preparer who fails to pay the fee as required in paragraph one of
    14  subdivision (c) of this section, for a calendar year, [then  the]  which
    15  shall set forth a fifteen day period to cure the failure to pay the fee.
    16  The commissioner is authorized to send such notice electronically to the
    17  commercial  tax  return preparer's online services account. A commercial
    18  tax return preparer who fails to pay the fee  in  accordance  with  such
    19  notice  must  pay a penalty of fifty dollars for each return the commer-
    20  cial tax return preparer has filed with the department in that  calendar
    21  year.  [Provided  however,  that  if  the commercial tax return preparer
    22  complies with the payment requirements of paragraph one  of  subdivision
    23  (c)  of  this section, within ninety calendar days after notification of
    24  the assessment of this penalty is sent  by  the  department,  then  this
    25  penalty  must  be abated.] The maximum penalty that may be imposed under
    26  this paragraph on any commercial tax return preparer during any calendar
    27  year must not exceed five thousand dollars. [Once  the  ninety  calendar
    28  days  specified  in this paragraph have expired, the] The penalty can be
    29  waived only for good cause shown by the commercial tax return preparer.
    30    § 3. Section 32 of the tax law is amended by adding a new  subdivision
    31  (h) to read as follows:
    32    (h)  (1)  Tax  return  preparers and facilitators must prominently and
    33  conspicuously display a copy of their  registration  certificate  issued
    34  pursuant  to this section, for the current registration period, at their
    35  place of business and at any  other  location  where  they  provide  tax
    36  return  preparation  and/or  facilitation  services,  in  an  area where
    37  taxpayers using their services are able to see and review such registra-
    38  tion certificate.
    39    (2)  Tax  return  preparers  and  facilitators  must  prominently  and
    40  conspicuously  display  at  their  place  of  business  and at any other
    41  location where they provide tax return preparation  and/or  facilitation
    42  services the following documents:
    43    (A)  a  current  price  list,  in  at  least fourteen-point type, that
    44  includes, but is not limited to, a list of all services offered  by  the
    45  tax return preparer and/or facilitator; the minimum fee charged for each
    46  service,  including the fee charged for each type of federal or New York
    47  state tax return to be prepared and facilitation service to be provided;
    48  and a list of each factor that may increase a stated fee and the specif-
    49  ic additional fees or range of possible additional fees when each factor
    50  applies; and
    51    (B) a copy of the most recent Consumer Bill of  Rights  Regarding  Tax
    52  Preparers  published by the department pursuant to section three hundred
    53  seventy-two of the general business law.
    54    (3) A tax return preparer or facilitator who fails to comply with  any
    55  of  the  requirements  of  this  subdivision  must pay a penalty of five
    56  hundred dollars for the first month of non-compliance and  five  hundred

        S. 2509--C                         52                         A. 3009--C
 
     1  dollars  for  each  subsequent  month  of non-compliance thereafter. The
     2  maximum penalty that may be imposed under this subdivision  on  any  tax
     3  return  preparer or facilitator during any calendar year must not exceed
     4  ten  thousand  dollars.  The  penalty  can be waived only for good cause
     5  shown by the tax return preparer or facilitator.
     6    § 4. The second subdivision (g) of section 32 of the tax law is relet-
     7  tered subdivision (i).
     8    § 5. This act shall take effect immediately; provided,  however,  that
     9  paragraph  (3) of subdivision (h) of section 32 of the tax law, as added
    10  by section three of this act, shall take effect January 1, 2022.
 
    11                                   PART T
 
    12                            Intentionally Omitted
 
    13                                   PART U
 
    14    Section 1. Paragraphs i and v of subdivision 1-e of section 333 of the
    15  real property law, as amended by section 5 of part X of  chapter  56  of
    16  the  laws of 2010 and as further amended by subdivision (d) of section 1
    17  of part W of chapter 56 of the laws of 2010,  are  amended  to  read  as
    18  follows:
    19    i. A recording officer shall not record or accept for [record] record-
    20  ing  any  conveyance  of  real property affecting land in New York state
    21  unless accompanied by one of the following:
    22    (1) a receipt issued by  the  commissioner  of  taxation  and  finance
    23  pursuant  to subdivision (c) of section fourteen hundred twenty-three of
    24  the tax law; or
    25    (2) a transfer report form prescribed by the commissioner of  taxation
    26  and finance [or in lieu thereof, confirmation from the commissioner that
    27  the  required  data has been reported to it pursuant to paragraph vii of
    28  this subdivision], and the fee prescribed pursuant to subdivision  three
    29  of this section.
    30    v. (1) The provisions of this subdivision shall not operate to invali-
    31  date  any  conveyance  of  real  property where one or more of the items
    32  designated as subparagraphs one through eight of paragraph  ii  of  this
    33  subdivision,  have  not  been  reported  or  which  has been erroneously
    34  reported, nor affect the record  contrary  to  the  provisions  of  this
    35  subdivision,  nor impair any title founded on such conveyance or record.
    36  [Such]
    37    (2) Subject to the provisions of section fourteen hundred twenty-three
    38  of the tax law, such form shall contain an affirmation as to the accura-
    39  cy of the contents made both by the transferor or transferors and by the
    40  transferee or transferees. Provided, however, that if the conveyance  of
    41  real  property  occurs  as  a  result of a taking by eminent domain, tax
    42  foreclosure, or other involuntary proceeding  such  affirmation  may  be
    43  made  only by either the condemnor, tax district, or other party to whom
    44  the property has been conveyed, or by that party's attorney. The  affir-
    45  mations  required by this paragraph shall be made in the form and manner
    46  prescribed  by  the  commissioner,  provided  that  notwithstanding  any
    47  provision  of  law to the contrary, affirmants may be allowed, but shall
    48  not be required, to sign such affirmations electronically.
    49    § 2. Paragraphs vii and viii of subdivision 1-e of section 333 of  the
    50  real property law are REPEALED.
    51    § 3. Subdivision 3 of section 333 of the real property law, as amended
    52  by section 2 of part JJ of chapter 56 of the laws of 2009 and as further

        S. 2509--C                         53                         A. 3009--C
 
     1  amended  by  subdivision (d) of section 1 of part W of chapter 56 of the
     2  laws of 2010, is amended to read as follows:
     3    3. [The] (i) When a recording officer [of every county and the city of
     4  New  York] is presented with a conveyance for recording that is accompa-
     5  nied by a receipt issued by the commissioner  of  taxation  and  finance
     6  pursuant  to subdivision (c) of section fourteen hundred twenty-three of
     7  the tax law, such recording officer shall be relieved of  the  responsi-
     8  bility  to  collect  the  fee described by this subdivision.   He or she
     9  shall nonetheless be entitled to the portion of such fee that he or  she
    10  would  otherwise have deducted pursuant to this subdivision, as provided
    11  by subdivision (b) of section fourteen hundred twenty-three of  the  tax
    12  law.
    13    (ii)  When  a  recording  officer  is  presented with a conveyance for
    14  recording that is not accompanied by such a receipt,  he  or  she  shall
    15  impose  a fee of two hundred fifty dollars, or in the case of a transfer
    16  involving qualifying residential or farm property as  defined  by  para-
    17  graph  iv  of  subdivision  one-e  of this section, a fee of one hundred
    18  twenty-five dollars, for every real  property  transfer  reporting  form
    19  submitted  for recording as required under subparagraph two of paragraph
    20  i of subdivision one-e of this section. In the city  of  New  York,  the
    21  recording  officer  shall  impose  a fee of one hundred dollars for each
    22  real property transfer tax form filed in accordance with  chapter  twen-
    23  ty-one  of  title  eleven  of the administrative code of the city of New
    24  York, except where a real  property  transfer  reporting  form  is  also
    25  submitted  for recording for the transfer as required under subparagraph
    26  two of paragraph i of subdivision one-e of this section.  The  recording
    27  officer  shall deduct nine dollars from such fee and remit the remainder
    28  of the revenue collected to the commissioner  of  taxation  and  finance
    29  every  month for deposit into the general fund. The amount duly deducted
    30  by the recording officer shall be retained by the county or by the  city
    31  of New York.
    32    §  4.  Subsection  (d)  of  section  663 of the tax law, as amended by
    33  section 1 of part P of chapter 686 of the laws of 2003,  is  amended  to
    34  read as follows:
    35    (d)  A  recording  officer  shall  not  record  or accept for [record]
    36  recording any deed unless one of the following conditions is satisfied:
    37    (1) it is accompanied by a receipt issued by the commissioner indicat-
    38  ing that the estimated tax required by this section has been paid to the
    39  commissioner either electronically or as otherwise prescribed by him  or
    40  her;
    41    (2)  it is accompanied by a form prescribed by the commissioner pursu-
    42  ant to subsection (b) of this section and the payment of  any  estimated
    43  tax shown as payable on such form[,]; or [unless]
    44    (3)  such  receipt  or form includes a certification by the transferor
    45  that this section is inapplicable to the sale or transfer.
    46    § 5. Subdivision (c) of section 1407 of the tax  law,  as  amended  by
    47  chapter 61 of the laws of 1989, is amended to read as follows:
    48    (c)  [Every]  1.  When  a  recording officer designated to act as such
    49  agent is presented with a conveyance for recording that  is  accompanied
    50  by  a  receipt issued by the commissioner pursuant to subdivision (c) of
    51  section fourteen hundred twenty-three of this  article,  such  recording
    52  officer  shall  be  relieved  of  the responsibility to collect the real
    53  estate transfer tax thereon.  He or she shall nonetheless be entitled to
    54  the portion of such tax that he or she  would  otherwise  have  retained
    55  pursuant  to this subdivision, as provided by subdivision (b) of section
    56  fourteen hundred twenty-three of the tax law.

        S. 2509--C                         54                         A. 3009--C
 
     1    2. When a recording officer is presented with a conveyance for record-
     2  ing that is not accompanied by a receipt described in paragraph  one  of
     3  this  subdivision,  he  or  she shall collect the applicable real estate
     4  transfer tax and shall retain, from the real estate transfer  tax  which
     5  he  or  she  collects,  the sum of one dollar for each of the first five
     6  thousand conveyances accepted for recording and for which he or she  has
     7  issued  a  documentary  stamp  or  metering  machine stamp or upon which
     8  instrument effecting the conveyance he or she has noted payment  of  the
     9  tax  or  that no tax is due, pursuant to any other method for payment of
    10  the tax provided for in the regulations of the commissioner of  taxation
    11  and  finance,  during  each annual period commencing on the first day of
    12  August and ending on the next succeeding thirty-first day  of  July  and
    13  seventy-five  cents  for  each  conveyance  in  excess  of five thousand
    14  accepted for recording and for which he or she has issued such  a  stamp
    15  or  upon  which  instrument effecting the conveyance he or she has noted
    16  payment of the tax or that no tax is due, pursuant to such other method,
    17  during such annual period. Such fee shall be  payable  even  though  the
    18  stamp  issued or such notation shows that no tax is due. Such a fee paid
    19  to the register of the city of New York shall belong to the city of  New
    20  York and such a fee paid to a recording officer of a county outside such
    21  city  shall  belong  to such officer's county. With respect to any other
    22  agents designated to act pursuant to subdivision (a)  of  this  section,
    23  the  commissioner  of  taxation  and  finance  shall  have  the power to
    24  provide, at his or her discretion, for payment of a fee to  such  agent,
    25  in  such  manner and amount and subject to such limitations as he or she
    26  may determine, but any such fee for  any  annual  period  shall  not  be
    27  greater  than  the sum of one dollar for each of the first five thousand
    28  conveyances for which such agent  has  issued  a  documentary  stamp  or
    29  metering machine stamp or upon which instrument effecting the conveyance
    30  he  or  she has noted payment of the tax or that no tax is due, pursuant
    31  to any other method for payment of the tax provided  for  in  the  regu-
    32  lations  of the commissioner of taxation and finance, during such annual
    33  period and seventy-five cents for each  conveyance  in  excess  of  five
    34  thousand  for  which  such  agent  has issued such a stamp or upon which
    35  instrument effecting the conveyance such agent has noted payment of  the
    36  tax  or  that  no tax is due, pursuant to such other method, during such
    37  annual period.
    38    § 6. Subdivision (b) of 1409 of the tax law, as added by chapter 61 of
    39  the laws of 1989, is amended to read as follows:
    40    (b) [The] Subject to the provisions of section fourteen hundred  twen-
    41  ty-three of this article, the return shall be signed by both the grantor
    42  and  the grantee.   Where a conveyance has more than one grantor or more
    43  than one grantee, the return shall be signed by all of such grantors and
    44  grantees. Where any or all of the grantors or any or all of the grantees
    45  have failed to sign a return, it shall be accepted as a return if signed
    46  by any one of the grantors or by any  one  of  the  grantees.  Provided,
    47  however,  those  not  signing  the  return  shall not be relieved of any
    48  liability for the tax imposed by this article and the period of  limita-
    49  tions  for assessment of tax or of additional tax shall not apply to any
    50  such party.
    51    § 7. Subdivision (b) of section 1410 of the tax law, as added by chap-
    52  ter 61 of the laws of 1989, is amended to read as follows:
    53    (b) A recording officer shall not record  an  instrument  effecting  a
    54  conveyance unless one of the following conditions is satisfied:

        S. 2509--C                         55                         A. 3009--C
 
     1    (1)  the  instrument is accompanied by a receipt issued by the commis-
     2  sioner pursuant to subdivision (c) of section fourteen  hundred  twenty-
     3  three of this article; or
     4    (2) the return required by section fourteen hundred nine of this arti-
     5  cle  has  been filed and the real estate transfer tax due, if any, shall
     6  have been paid as provided in this section.
     7    § 8. The tax law is amended by adding a new section 1423  to  read  as
     8  follows:
     9    §  1423.  Modernization  of  real  property  transfer  reporting.  (a)
    10  Notwithstanding any provision of law to the contrary,  the  commissioner
    11  is hereby authorized to implement a system for the electronic collection
    12  of data relating to transfers of real property. In connection therewith,
    13  the  commissioner may combine the two forms referred to in paragraph one
    14  of this subdivision into a consolidated real property transfer  form  to
    15  be filed with him or her electronically; provided:
    16    (1) The two forms that may be so combined are the real estate transfer
    17  tax  return  required  by section fourteen hundred nine of this article,
    18  and the real property transfer report required by subdivision  one-e  of
    19  section  three  hundred  thirty-three of the real property law. However,
    20  the commissioner shall continue to maintain both such  return  and  such
    21  report  as  separate  forms,  so  that a party who prefers not to file a
    22  consolidated real property transfer form with the commissioner electron-
    23  ically shall have the option of filing both such return and such  report
    24  with  the  recording  officer,  as  otherwise  provided by law. Under no
    25  circumstances shall a consolidated real property transfer form be  filed
    26  with, or accepted by, the recording officer.
    27    (2)  Notwithstanding  the provisions of section fourteen hundred eigh-
    28  teen of this article, any information appearing on a  consolidated  real
    29  property transfer form that is required to be included on the real prop-
    30  erty  transfer  report  required  by  subdivision one-e of section three
    31  hundred thirty-three of the real property law shall be subject to public
    32  disclosure.
    33    (3) When a consolidated real property transfer form is  electronically
    34  submitted  to  the department by either the grantor or grantee or a duly
    35  authorized agent thereof, the act  of  submitting  such  form  shall  be
    36  deemed  to  be the signing of the return as required by paragraph (v) of
    37  subdivision one-e of the real property law or subdivision (b) of section
    38  fourteen hundred nine of this article, and the requirement that all  the
    39  grantors  and  grantees  shall sign the return shall not apply. However,
    40  the fact that a grantor or grantee has not electronically submitted  the
    41  form  shall not relieve that grantor or grantee of any liability for the
    42  tax imposed by this article.
    43    (b) When a consolidated real property transfer form is filed with  the
    44  commissioner  electronically  pursuant  to this section, the real estate
    45  transfer tax imposed under this article, and the fee that  would  other-
    46  wise  be retained by the recording officer pursuant to subdivision three
    47  of section three hundred thirty-three of the real property law, shall be
    48  paid to the commissioner therewith. The  commissioner  shall  retain  on
    49  behalf  of  the  recording  officer  the  portion of such tax that would
    50  otherwise have been retained by the recording officer pursuant to subdi-
    51  vision (c) of section fourteen hundred seven of this  article,  and  the
    52  portion  of  such  fee  that  would  otherwise have been retained by the
    53  recording officer pursuant to subdivision three of section three hundred
    54  thirty-three of the real property law. The moneys  so  retained  by  the
    55  commissioner on behalf of the recording officer, hereinafter referred to
    56  as  the  recording  officer's  fees,  shall be deposited daily with such

        S. 2509--C                         56                         A. 3009--C

     1  responsible banks, banking houses, or trust companies as may  be  desig-
     2  nated  by  the  state  comptroller.  Of  the recording officer's fees so
     3  deposited, the comptroller shall retain in the comptroller's hands  such
     4  amount  as the commissioner may determine to be necessary for refunds or
     5  reimbursements of such fees  collected  or  received  pursuant  to  this
     6  section,  out  of  which  the  comptroller  shall  pay  any  refunds  or
     7  reimbursements of such fees to which persons shall be entitled under the
     8  provisions of this section. The comptroller, after reserving such refund
     9  and reimbursement fund shall, on or  before  the  twelfth  day  of  each
    10  month,  pay to the appropriate recording officers an amount equal to the
    11  recording officer's fees reserved on their  behalf.  Provided,  however,
    12  that  the  commissioner  is  authorized  to request that the comptroller
    13  refrain from making such a payment of such fees to a  recording  officer
    14  until the commissioner has certified to the comptroller that the record-
    15  ing  officer  has  supplied  the  commissioner  with  the liber and page
    16  numbers of the recorded instruments that gave rise to such fees.
    17    (c) The system for the  electronic  submission  of  consolidated  real
    18  property  transfer  forms  shall be designed so that upon the successful
    19  electronic filing of such a form and the payment of the associated taxes
    20  and fees, the party submitting the same shall be provided with an  elec-
    21  tronic  receipt  in  a form prescribed by the commissioner that confirms
    22  such filing and payment. Such party may file  a  printed  copy  of  such
    23  receipt  with the recording officer when offering the associated instru-
    24  ment for recording, in lieu of submitting to the recording  officer  the
    25  return,  report,  tax  and  fee  that would otherwise have been required
    26  under this article and subdivisions one-e and  three  of  section  three
    27  hundred  thirty-three  of  the  real property law. The recording officer
    28  shall retain such receipt for a minimum of three years, unless otherwise
    29  directed by the commissioner, and shall provide a copy  thereof  to  the
    30  commissioner for inspection upon his or her request.
    31    (d) Upon recording the instrument to which the consolidated real prop-
    32  erty  transfer  form  pertains,  the recording officer shall provide the
    33  commissioner with the liber and page thereof at such time  and  in  such
    34  manner as the commissioner shall prescribe.
    35    (e)  The  provisions  of this section shall not be applicable within a
    36  city or county that has implemented its own electronic  system  for  the
    37  recording  of  deeds, the filing of the real estate transfer tax returns
    38  and the real property transfer reports prescribed by  the  commissioner,
    39  and  the  payment  of the associated taxes and fees, unless such city or
    40  county shall notify the commissioner that such jurisdiction will  follow
    41  the  system  authorized  pursuant to this section to be used therein, in
    42  writing.
    43    § 9.  This act shall take effect immediately.
 
    44                                   PART V
 
    45    Section 1. Paragraph 2 of subdivision w of section  233  of  the  real
    46  property law is REPEALED.
    47    §  2. Paragraph 3 of subdivision w of section 233 of the real property
    48  law, as amended by section 18 of part B of chapter 389 of  the  laws  of
    49  1997, is amended to read as follows:
    50    3. A manufactured home park owner or operator providing a reduction in
    51  rent  as  required  by  paragraph  one  [or two] of this subdivision may
    52  retain, in consideration for record keeping expenses, two percent of the
    53  amount of such reduction.

        S. 2509--C                         57                         A. 3009--C

     1    § 3. The opening paragraph  of  paragraph  3-a  of  subdivision  w  of
     2  section  233  of  the  real property law, as added by chapter 405 of the
     3  laws of 2001, is amended to read as follows:
     4    Any  reduction  required  to be provided pursuant to paragraph one [or
     5  two] of this subdivision shall be provided as follows:
     6    § 4. Paragraph (l) of subdivision 2 of section 425 of the real proper-
     7  ty tax law is amended by adding a  new  subparagraph  (iv)  to  read  as
     8  follows:
     9    (iv)  Beginning  with  assessment  rolls  used to levy school district
    10  taxes for the two thousand twenty-two--two thousand twenty-three  school
    11  year, no exemption shall be granted pursuant to this section to a mobile
    12  home  that  is described in this paragraph.  Owners of such property may
    13  claim the credit authorized by subsection (eee) of section  six  hundred
    14  six  of  the tax law in the manner prescribed therein.  The commissioner
    15  shall develop a process  to  automatically  switch  qualified  exemption
    16  recipients  into  the STAR credit, and to request additional information
    17  from those exemption recipients whose credit eligibility cannot be inde-
    18  pendently confirmed. Each affected individual shall be notified  of  the
    19  switch  as  soon  as  practicable.   Once the individual receives a STAR
    20  credit check and deposits or endorses it, he or she shall be  deemed  to
    21  have  consented  to the switch and shall not be permitted to switch back
    22  to the exemption.
    23    § 5. Subparagraph (B) of paragraph 6 of subsection  (eee)  of  section
    24  606  of  the  tax law is amended by adding a new clause (iii) to read as
    25  follows:
    26    (iii) Beginning with the two  thousand  twenty-two  taxable  year,  to
    27  receive  the  credit authorized by this subsection, an owner of a mobile
    28  home described by clause (i) of this  subparagraph  shall  register  for
    29  such credit in the manner prescribed by the commissioner.
    30    §  6.  This act shall take effect immediately; provided, however, that
    31  the amendments to subdivision w of section 233 of the real property  law
    32  made  by  sections  one,  two  and three of this act shall be applicable
    33  beginning with assessment rolls used to levy school district  taxes  for
    34  the 2022--2023 school year.
 
    35                                   PART W
 
    36    Section  1.  Section  200  of the real property tax law, as amended by
    37  section 4-a of part W of chapter 56 of the laws of 2010, is  amended  to
    38  read as follows:
    39    § 200. State board. There is hereby created in the department of taxa-
    40  tion and finance a separate and independent state board of real property
    41  tax  services,  to consist of five members to be appointed by the gover-
    42  nor, by and with the advice and consent of the  senate.  Of  those  five
    43  members  appointed by the governor, one such person shall be an individ-
    44  ual actively engaged in the commercial production for sale  of  agricul-
    45  tural  crops, livestock and livestock products of an average gross sales
    46  value of  ten  thousand  dollars  or  more.  Said  individual  shall  be
    47  appointed in the first instance to a term of eight years upon expiration
    48  of  an  existing term. Said initial term shall commence on the first day
    49  of January next succeeding the year in which  the  existing  term  shall
    50  expire.  The governor shall designate one of the members as the chairman
    51  of the board, who shall serve as chairman at the pleasure of the  gover-
    52  nor.  A majority of the duly appointed members shall constitute a quorum
    53  and not less than a  majority of such members   concurring may  transact
    54  any  business,  perform any duty or exercise any power of the board. The

        S. 2509--C                         58                         A. 3009--C
 
     1  members of the board shall  be  appointed  for  terms  of  eight  years,
     2  commencing  on the first day of January next following the year in which
     3  the term of his predecessor  expired,  except  that  the  terms  of  the
     4  members  first  appointed shall expire as follows: one on December thir-
     5  ty-first, nineteen hundred  sixty-one,  one  on  December  thirty-first,
     6  nineteen  hundred  sixty-three,  one  on December thirty-first, nineteen
     7  hundred sixty-five,  one  on  December  thirty-first,  nineteen  hundred
     8  sixty-seven,  and one on December thirty-first, nineteen hundred eighty-
     9  two. Vacancies occurring otherwise than by expiration of term  shall  be
    10  filled  for  the  unexpired  term.  All  members shall receive necessary
    11  expenses incurred in the performance of their duties.
    12    § 2. Section 307 of the real property tax law is REPEALED.
    13    § 3. Subdivision 4 of section 483 of the real  property  tax  law,  as
    14  amended  by  chapter  72  of  the laws of 1979 and as further amended by
    15  subdivision (b) of section 1 of part W of chapter  56  of  the  laws  of
    16  2010,  and  as renumbered by chapter 797 of the laws of 1992, is amended
    17  to read as follows:
    18    4. Such exemption from taxation shall be granted only upon an applica-
    19  tion by the owner of the building or structure on a form  prescribed  by
    20  the  commissioner. The applicant shall furnish such information as [such
    21  board] the commissioner shall require. Such application shall  be  filed
    22  with  the assessor of the city, town, village or county having the power
    23  to assess property for taxation on or  before  the  appropriate  taxable
    24  status  date  of  such city, town, village or county and within one year
    25  from the date of completion of such construction or reconstruction.
    26    § 4. Subdivision 3 of section 489-n of the real property tax  law,  as
    27  added by chapter 86 of the laws of 1963 and as further amended by subdi-
    28  vision  (b) of section 1 of part W of chapter 56 of the laws of 2010, is
    29  amended to read as follows:
    30    3. The commissioner shall meet at the time and place specified in such
    31  notice to hear complaints in relation to the tentative determination  of
    32  the  railroad  ceiling. The provisions of section five hundred twelve of
    33  this chapter shall apply so far as may be practicable to a hearing under
    34  this section. Nothing contained in this subdivision shall  be  construed
    35  to require a hearing to be conducted when no complaints have been filed.
    36    §  5. Subdivision 3 of section 489-kk of the real property tax law, as
    37  added by chapter 920 of the laws of  1977  and  as  further  amended  by
    38  subdivision  (b)  of  section  1  of part W of chapter 56 of the laws of
    39  2010, is amended to read as follows:
    40    3. The commissioner shall meet at the time and place specified in such
    41  notice to hear complaints in relation to the tentative determination  of
    42  the  railroad  ceiling. The provisions of section five hundred twelve of
    43  this chapter shall apply so far as may be practicable to a hearing under
    44  this section.  Nothing contained in this subdivision shall be  construed
    45  to require a hearing to be conducted when no complaints have been filed.
    46    §  6. The real property tax law is amended by adding a new section 497
    47  to read as follows:
    48    § 497. Construction of certain local option  provisions  in  exemption
    49  statutes.  1.  Population  restrictions. When an exemption statute makes
    50  one or more options available to municipal corporations having  a  popu-
    51  lation  within  a specified range, and the governing body of a municipal
    52  corporation adopts a local law or resolution exercising such  an  option
    53  while  its population is within the specified range, a subsequent change
    54  in the population of the municipal corporation that  places  it  outside
    55  the  specified range shall not render such local law or resolution inef-
    56  fective or invalid, nor shall it impair the  ability  of  the  governing

        S. 2509--C                         59                         A. 3009--C
 
     1  body  to amend or repeal such local law or resolution to the same extent
     2  as if its population were still within the specified range.    Provided,
     3  however,  that this subdivision shall not apply to any exemption statute
     4  that  expressly  provides  that a local law or resolution adopted there-
     5  under shall become ineffective or  invalid  if  the  population  of  the
     6  municipal  corporation  subsequently experiences a change that places it
     7  outside the specified range.
     8    2. Filing provisions.  When an exemption statute  makes  one  or  more
     9  options  available  to  some  or all municipal corporations, and further
    10  provides that a municipal corporation adopting a local law or resolution
    11  exercising such an option shall file a copy thereof  with  one  or  more
    12  state  agencies  other than the department of state, but if such statute
    13  does not expressly provide that a local  law  or  resolution  exercising
    14  such  an option shall not take effect until a copy thereof is filed with
    15  the specified state agency or agencies, then a failure  to  comply  with
    16  such  filing  provision  shall  not  render such local law or resolution
    17  ineffective or invalid.
    18    § 7. Subdivision 3 of section 499-oooo of the real property  tax  law,
    19  as  added  by  chapter  475  of  the laws of 2013, is amended to read as
    20  follows:
    21    3. The commissioner or his or her designee shall meet at the time  and
    22  place  specified  in  such  notice  set forth in subdivision one of this
    23  section to hear complaints in relation to the tentative determination of
    24  the assessment ceiling. The provisions of section five hundred twelve of
    25  this chapter shall apply so far as may be practicable to a hearing under
    26  this section.  Nothing contained in this subdivision shall be  construed
    27  to require a hearing to be conducted when no complaints have been filed.
    28    §  8.  Section 612 of the real property tax law, as further amended by
    29  subdivision (b) of section 1 of part W of chapter  56  of  the  laws  of
    30  2010, is amended to read as follows:
    31    §  612.  Hearing  of complaints. The commissioner or a duly authorized
    32  representative thereof shall meet at the time and place specified in the
    33  notice required by section six hundred eight of  this  chapter  to  hear
    34  complaints  in  relation  to  assessments  of  special  franchises.  The
    35  provisions of section five hundred twelve of this chapter shall apply so
    36  far as practicable  to  the  hearing  of  complaints  pursuant  to  this
    37  section.    Nothing  contained  in  this  section  shall be construed to
    38  require a hearing to be conducted when no complaints have been filed.
    39    § 9.  Section 1208 of the real property tax law, as amended by chapter
    40  355 of the laws of 1990 and as further amended  by  subdivision  (b)  of
    41  section  1  of  part  W of chapter 56 of the laws of 2010, is amended to
    42  read as follows:
    43    § 1208. Hearing of complaints. The commissioner or a  duly  authorized
    44  representative thereof shall meet at the time and place specified in the
    45  notice  required  by section twelve hundred four of this chapter to hear
    46  complaints in relation to equalization  rates,  class  ratios  or  class
    47  equalization  rates.  The provisions of section five hundred twenty-five
    48  of this chapter shall apply so far as practicable  to  a  hearing  under
    49  this  section.   Nothing contained in this section shall be construed to
    50  require a hearing to be conducted when no complaints have been filed.
    51    § 10.  This act shall take effect immediately; provided, however, that
    52  notwithstanding the provisions of subdivision 2 of section  497  of  the
    53  real  property tax law as added by section six of this act, the decision
    54  issued by the Appellate Division, Third Department on April 16, 2020, in
    55  the Matter of Laertes Solar, LLC v Assessor  of  the  Town  of  Harford,
    56  cited  as  182  A.D.3d 826, 122 N.Y.S.3d 427, and 2020 NY Slip Op 02302,

        S. 2509--C                         60                         A. 3009--C
 
     1  motion for leave to appeal dismissed in part and otherwise denied by the
     2  Court of Appeals on November 19, 2020, shall  remain  binding  upon  the
     3  parties  thereto;  and  provided  further  that  the  amendments made to
     4  section  499-oooo  of the real property tax law made by section seven of
     5  this act shall not affect the repeal of such section and shall be deemed
     6  to be repealed therewith.
 
     7                                   PART X
 
     8    Section 1. Subdivisions 5, 7 and 9 of section 487 of the real property
     9  tax law, subdivision 5 as amended by chapter 325 of the  laws  of  2018,
    10  subdivision  7  as  amended by chapter 515 and subdivision 9 as added by
    11  chapter 608 of the laws of 2002, and paragraph (a) of subdivision  9  as
    12  amended  by  chapter  344  of  the  laws of 2014, are amended to read as
    13  follows:
    14    5. The exemption granted pursuant to this section shall only be appli-
    15  cable to (a) solar or wind energy systems or farm waste  energy  systems
    16  which  are  (i)  existing  or  constructed prior to July first, nineteen
    17  hundred eighty-eight or (ii) constructed subsequent  to  January  first,
    18  nineteen  hundred  ninety-one  and  prior to January first, two thousand
    19  [twenty-five] thirty, and (b) micro-hydroelectric energy  systems,  fuel
    20  cell electric generating systems, micro-combined heat and power generat-
    21  ing  equipment  systems,  electric  energy storage equipment or electric
    22  energy storage system, or fuel-flexible linear generator electric gener-
    23  ating system which are constructed  subsequent  to  January  first,  two
    24  thousand eighteen and prior to January first, two thousand [twenty-five]
    25  thirty.
    26    7.  If  the assessor is satisfied that the applicant is entitled to an
    27  exemption pursuant to this section, he or she shall approve the applica-
    28  tion and enter the taxable assessed value of the  parcel  for  which  an
    29  exemption  has  been  granted pursuant to this section on the assessment
    30  roll with the taxable property, with the amount  of  the  exemption  set
    31  forth  in  a  separate column as computed pursuant to subdivision two of
    32  this section in a separate column.  In  the  event  that  real  property
    33  granted an exemption pursuant to this section ceases to be used primari-
    34  ly for eligible purposes, the exemption granted pursuant to this section
    35  shall cease.
    36    9.  (a)  A  county,  city,  town, village or school district, except a
    37  school district under article fifty-two of the education law,  that  has
    38  not  acted  to  remove  the exemption under this section may require the
    39  owner of a property which includes a solar or wind energy  system  which
    40  meets  the  requirements  of  subdivision four of this section, to enter
    41  into a contract for payments in lieu of taxes. Such contract may require
    42  annual payments in an amount not  to  exceed  the  amounts  which  would
    43  otherwise  be  payable  but for the exemption under this section. If the
    44  owner or developer of such a system provides written notification  to  a
    45  taxing  jurisdiction  of  its intent to construct such a system, then in
    46  order to require the owner or developer of such system to enter  into  a
    47  contract  for  payments  in lieu of taxes, such taxing jurisdiction must
    48  notify such owner or developer in writing of its  intent  to  require  a
    49  contract  for  payments  in lieu of taxes within sixty days of receiving
    50  the written notification.  Written notification to a taxing jurisdiction
    51  for this purpose shall include a hard copy letter sent to  the  highest-
    52  ranking official of the taxing jurisdiction. Such letter shall explicit-
    53  ly  reference  subdivision  nine of section four hundred eighty-seven of
    54  the real property tax law, and clearly state  that,  unless  the  taxing

        S. 2509--C                         61                         A. 3009--C

     1  jurisdiction  responds  within  sixty days in writing with its intent to
     2  require a contract for payments in lieu of taxes, such project shall not
     3  be obligated to make such payments.
     4    (b) Notwithstanding paragraph (a) of this subdivision, should a taxing
     5  jurisdiction  adopt  a  law or resolution at any time within or prior to
     6  the sixty day  window,  indicating  the  taxing  jurisdiction's  ongoing
     7  intent  to  require  a  contract  for payments in lieu of taxes for such
     8  systems, such law or resolution  shall  be  considered  notification  to
     9  owners  or  developers  and no further action is required on the part of
    10  the taxing jurisdiction, provided that such law or resolution remains in
    11  effect through the end of the sixty day notification period.
    12    [The] (c) Any payment in lieu of a tax agreement shall not operate for
    13  a period of more than fifteen years, commencing in  each  instance  from
    14  the  date on which the benefits of such exemption first become available
    15  and effective.
    16    § 2. Subdivision 1 of section 575-a of the real property tax  law,  as
    17  added  by  section 1 of subpart F of part J of chapter 59 of the laws of
    18  2019, is amended to read as follows:
    19    1. Every corporation, company, association, joint  stock  association,
    20  partnership  and  person, their lessees, trustees or receivers appointed
    21  by any court whatsoever, owning,  operating  or  managing  any  electric
    22  generating  facility  in  the state shall annually file with the commis-
    23  sioner, by April thirtieth, a report showing the inventory, revenue, and
    24  expenses associated therewith for the most recent fiscal year,  and,  in
    25  the case of solar and wind energy systems, such other information as the
    26  commissioner  may reasonably require for the development and maintenance
    27  of an appraisal model and discount rate as required pursuant to  section
    28  575-b  of  this  chapter.    Such report shall be in the form and manner
    29  prescribed by the commissioner.
    30    § 3. The real property tax law is amended  by  adding  a  new  section
    31  575-b to read as follows:
    32    § 575-b. Solar or wind energy systems. 1. The assessed value for solar
    33  or  wind energy systems, as defined in section four hundred eighty-seven
    34  of this chapter, shall be determined by a discounted cash flow  approach
    35  that includes:
    36    (a)  An appraisal model identified and published by the New York state
    37  department of taxation and finance, in consultation with  the  New  York
    38  state  energy  research  and  development  authority, within one hundred
    39  eighty days of the effective date  of  this  section,  and  periodically
    40  thereafter as appropriate; and
    41    (b)  A  solar  or  wind energy system discount rate or rates published
    42  annually by the New York  state  department  of  taxation  and  finance;
    43  provided  that  prior  to  such publication, such discount rate or rates
    44  shall be published in preliminary form on the department's  website  and
    45  notice  thereof  shall  be  sent to parties who have requested the same.
    46  The department shall then allow at least sixty days for public  comments
    47  to  be  submitted, and shall consider any comments so submitted and make
    48  any changes it deems necessary prior to publishing  the  final  discount
    49  rate or rates; and
    50    (c) In the formulation of such a model and discount rate, the New York
    51  state department of taxation and finance shall consult with the New York
    52  State  Assessors  Association.  Provided, further, in the formulation of
    53  such a model and discount rate, the New York state department  of  taxa-
    54  tion  and  finance shall be authorized to take into account economic and
    55  cost characteristics of such solar and wind energy  systems  located  in
    56  different  geographic  regions  of  the  state and consider regionalized

        S. 2509--C                         62                         A. 3009--C
 
     1  market pressures in the formulation of the appraisal model and  discount
     2  rate required under this section.
     3    2. The reports required by section five hundred seventy-five-a of this
     4  title  shall  be designed to elicit such information as the commissioner
     5  may reasonably  require  for  the  development  and  maintenance  of  an
     6  appraisal model and discount rate.
     7    3.  The  provisions  of this section shall only apply to solar or wind
     8  energy systems with a nameplate capacity equal to or  greater  than  one
     9  megawatt.
    10    §  4.  The  third undesignated paragraph of section 852 of the general
    11  municipal law, as amended by chapter 630 of the laws of 1977, is amended
    12  to read as follows:
    13    It is hereby further declared to  be  the  policy  of  this  state  to
    14  protect  and  promote the health of the inhabitants of this state and to
    15  increase trade  through  promoting  the  development  of  facilities  to
    16  provide recreation for the citizens of the state and to attract tourists
    17  from  other  states  and  to promote the development of renewable energy
    18  projects to support the state's renewable energy goals as may be  estab-
    19  lished or amended from time to time.
    20    §  5.  Subdivision  4  of section 854 of the general municipal law, as
    21  amended by section 6 of part J of chapter 59 of the  laws  of  2013,  is
    22  amended and a new subdivision 21 is added to read as follows:
    23    (4)  "Project"  -  shall mean any land, any building or other improve-
    24  ment, and all real and personal properties located within the  state  of
    25  New York and within or outside or partially within and partially outside
    26  the  municipality  for  whose benefit the agency was created, including,
    27  but not limited to, machinery, equipment  and  other  facilities  deemed
    28  necessary  or  desirable in connection therewith, or incidental thereto,
    29  whether or not now in existence or under construction,  which  shall  be
    30  suitable for manufacturing, warehousing, research, commercial, renewable
    31  energy or industrial purposes or other economically sound purposes iden-
    32  tified  and  called  for  to implement a state designated urban cultural
    33  park management plan as provided in title G of the parks, recreation and
    34  historic preservation law and which may include or  mean  an  industrial
    35  pollution  control  facility,  a  recreation  facility,  educational  or
    36  cultural facility, a horse  racing  facility,  a  railroad  facility,  a
    37  renewable  energy  project  or  an automobile racing facility, provided,
    38  however, no agency shall use its funds or provide  financial  assistance
    39  in  respect  of any project wholly or partially outside the municipality
    40  for whose benefit the agency was created without the prior consent ther-
    41  eto by the governing body or bodies of all the other  municipalities  in
    42  which  a part or parts of the project is, or is to be, located, and such
    43  portion of the project located outside such municipality for whose bene-
    44  fit the agency was created shall be contiguous with the portion  of  the
    45  project inside such municipality.
    46    (21)  "Renewable energy project" shall mean any project and associated
    47  real property on which the project is situated, that utilizes any system
    48  or equipment as set forth in section four hundred  eighty-seven  of  the
    49  real  property tax law or as defined pursuant to paragraph b of subdivi-
    50  sion one of section sixty-six-p of the public service law  as  added  by
    51  chapter one hundred six of the laws of two thousand nineteen.
    52    §  6.  The  opening  paragraph of section 858 of the general municipal
    53  law, as amended by chapter 478 of the laws of 2011, is amended  to  read
    54  as follows:
    55    The purposes of the agency shall be to promote, develop, encourage and
    56  assist  in the acquiring, constructing, reconstructing, improving, main-

        S. 2509--C                         63                         A. 3009--C
 
     1  taining, equipping and furnishing industrial,  manufacturing,  warehous-
     2  ing,  commercial,  research,  renewable energy and recreation facilities
     3  including  industrial  pollution  control  facilities,  educational   or
     4  cultural facilities, railroad facilities, horse racing facilities, auto-
     5  mobile  racing facilities, renewable energy projects and continuing care
     6  retirement communities, provided, however, that, of agencies governed by
     7  this article, only agencies created for the benefit of a county and  the
     8  agency  created for the benefit of the city of New York shall be author-
     9  ized to provide financial assistance in any respect to a continuing care
    10  retirement community, and thereby advance the job opportunities, health,
    11  general prosperity and economic welfare of the people of  the  state  of
    12  New  York  and to improve their recreation opportunities, prosperity and
    13  standard of living; and to carry out the aforesaid purposes, each agency
    14  shall have the following powers:
    15    § 7. Paragraph (b) of subdivision 5 of section 859-a  of  the  general
    16  municipal  law,  as added by chapter 563 of the laws of 2015, is amended
    17  to read as follows:
    18    (b) a written cost-benefit analysis by the agency that identifies  the
    19  extent  to  which  a  project  will  create or retain permanent, private
    20  sector jobs; the estimated value of any tax exemptions to  be  provided;
    21  the amount of private sector investment generated or likely to be gener-
    22  ated  by  the  proposed  project; the contribution of the project to the
    23  state's renewable energy goals and emission  reduction  targets  as  set
    24  forth  in the state energy plan adopted pursuant to section 6-104 of the
    25  energy law; the likelihood of accomplishing the proposed  project  in  a
    26  timely  fashion;  and  the  extent  to  which  the proposed project will
    27  provide additional sources of  revenue  for  municipalities  and  school
    28  districts; and any other public benefits that might occur as a result of
    29  the project;
    30    § 8. This act shall take effect immediately.
 
    31                                   PART Y
 
    32    Section  1. Legislative intent. Section 9 of Article 1 of the New York
    33  State Constitution was recently amended and provides "casino gambling at
    34  no more than seven facilities as authorized and prescribed by the legis-
    35  lature shall hereafter be authorized or allowed within this state".   It
    36  is  the  sense of the legislature that this provision is not contravened
    37  by a statute that authorizes the acceptance of a wager by an  individual
    38  who  is betting by virtual or electronic means and the wager is accepted
    39  through equipment located within a licensed  gaming  facility;  provided
    40  that  any such wager meets other safeguards ensuring that the plain text
    41  of this provision is honored in such structure. Sports wagering  is  now
    42  legal  online in 14 states, including the bordering states of New Jersey
    43  and Pennsylvania, while it is permitted only in person in  New  York  at
    44  four  upstate commercial gaming facilities and Native American Class III
    45  gaming facilities. An industry study found that nearly 20 percent of New
    46  Jersey's online sports wagering revenue comes from New  York  residents,
    47  costing the state millions of dollars in lost tax revenue.
    48    §  2.  Legislative  finding. The legislature hereby finds and declares
    49  that a sports wager that is made through  virtual  or  electronic  means
    50  from a location within New York state and is transmitted to and accepted
    51  by electronic equipment located at a licensed gaming facility, including
    52  without  limitation  a  computer  server located at such licensed gaming
    53  facility, is a sports wager  made  at  such  licensed  gaming  facility,
    54  notwithstanding any provisions of the penal law to the contrary.

        S. 2509--C                         64                         A. 3009--C
 
     1    §  3.  Section  1367  of the racing, pari-mutuel wagering and breeding
     2  law, as added by chapter 174 of the laws of 2013, paragraphs (b) and (d)
     3  of subdivision 3 as amended by section 1 of part X of chapter 59 of  the
     4  laws of 2020, is amended to read as follows:
     5    §  1367.  Sports  wagering.  1. As used in this section and in section
     6  thirteen hundred sixty-seven-a of this title:
     7    (a)  "Platform provider" means an entity selected by the commission to
     8  conduct mobile sports wagering pursuant to a competitive  bidding  proc-
     9  ess;
    10    (b)  "Authorized  sports bettor" means an individual who is physically
    11  present in this state when placing a sports wager, who is not a  prohib-
    12  ited sports bettor, and who participates in sports wagering offered by a
    13  casino or a mobile sports wagering licensee;
    14    (c)  "Casino"  means  a  licensed gaming facility at which gambling is
    15  conducted pursuant to the provisions of this article;
    16    [(b)] (d) "Commission" means the  New  York  state  gaming  commission
    17  established pursuant to section one hundred two of this chapter;
    18    [(c)]  (e)  "Collegiate  sport  or  athletic  event"  means a sport or
    19  athletic event offered or sponsored by, or played in connection  with  a
    20  public  or  private  institution that offers educational services beyond
    21  the secondary level;
    22    [(d)] (f) "Covered  persons"  includes:  athletes;  players;  umpires;
    23  referees;  officials;  personnel  associated with players, clubs, teams,
    24  leagues, and athletic  associations;  medical  professionals,  including
    25  athletic trainers, who provide services to athletes and players; and the
    26  family members of these persons;
    27    (g)  "High  school  sport or athletic event" means a sport or athletic
    28  event offered or sponsored by or played in connection with a  public  or
    29  private  institution  that  offers  education  services at the secondary
    30  level;
    31    (h) "In-play sports wager" means a sports wager  placed  on  a  sports
    32  event after the sports event has begun and before it ends;
    33    (i)  "Layoff  bet" means a sports wager placed by a casino sports pool
    34  with another casino sports pool;
    35    (j) "Minor" means any person under the age of twenty-one years;
    36    (k) "Mobile sports wagering platform" or "platform" means the combina-
    37  tion of hardware, software, and data networks used to  manage,  adminis-
    38  ter,  or control sports wagering and any associated wagers accessible by
    39  any electronic means including mobile applications and internet websites
    40  accessed via a mobile device or computer;
    41    (l) "Mobile sports wagering operator" means a mobile  sports  wagering
    42  skin  which has been licensed by the commission to operate a sports pool
    43  through a mobile sports wagering platform;
    44    (m) "Mobile sports wagering licensee" means a platform provider and  a
    45  mobile sports wagering operator licensed by the commission;
    46    (n)  "Operator"  means  a casino which has elected to operate a sports
    47  pool;
    48    [(e)] (o) "Professional sport or athletic event"  means  an  event  at
    49  which  two  or more persons participate in sports or athletic events and
    50  receive compensation in excess of  actual  expenses  for  their  partic-
    51  ipation in such event;
    52    [(f)] (p) "Conduct potentially warranting further investigation" means
    53  any  statement,  action,  or  other communication intended to unlawfully
    54  influence, manipulate, or control  a  wagering  outcome  of  a  sporting
    55  contest  or  performance in a sporting contest in exchange for a benefit
    56  or to avoid financial or physical harm. "Conduct potentially  warranting

        S. 2509--C                         65                         A. 3009--C
 
     1  further  investigation"  may include, but not be limited to, statements,
     2  actions, and communications made to a covered person;
     3    (q)  "Professional sports stadium or arena" means a stadium, ballpark,
     4  or arena in which a professional sport or athletic event occurs;
     5    (r) "Prohibited sports bettor" means:
     6    (i) any officer or employee of the commission;
     7    (ii) any principal or key employee of a casino, mobile sports wagering
     8  licensee, and its affiliates, except as may be permitted by the  commis-
     9  sion;
    10    (iii)  any  casino  gaming  or  non-gaming employee at the casino that
    11  employs such person and any gaming or non-gaming employee at the  mobile
    12  sports wagering licensee that employs such person;
    13    (iv)  any  contractor,  subcontractor,  or  consultant,  or officer or
    14  employee of a contractor, subcontractor, or consultant, of a casino or a
    15  mobile sports wagering licensee if such person is directly  involved  in
    16  the  operation  or  observation of sports wagering, or the processing of
    17  sports wagering claims or payments;
    18    (v) any person subject to a  contract  with  the  commission  if  such
    19  contract contains a provision prohibiting such person from participating
    20  in sports wagering;
    21    (vi)  any  spouse,  child, sibling or parent residing in the principal
    22  place of abode of any of the foregoing persons at  the  same  casino  or
    23  mobile sports wagering licensee where the foregoing person is prohibited
    24  from participating in sports wagering;
    25    (vii) any amateur or professional athlete if the sports wager is based
    26  on  any sport or athletic event that the athlete participates in at such
    27  amateur or professional level;
    28    (viii) any sports agent, owner or employee or  independent  contractor
    29  of  a  team,  player  and  umpire union personnel, and employee referee,
    30  coach or official of a sports governing body, if  the  sports  wager  is
    31  based on any sport or athletic event overseen by the individual's sports
    32  governing body;
    33    (ix)  any  individual placing a wager as an agent or proxy for another
    34  person known to be a prohibited sports bettor; or
    35    (x) any minor.
    36    (s) "Prohibited sports event" means [any collegiate sport or  athletic
    37  event  that  takes  place  in  New York or] a sport or athletic event in
    38  which any New York college team participates  regardless  of  where  the
    39  event takes place, or high school sport or athletic event. The following
    40  shall  not  be  considered prohibited sports events:   (i) a  collegiate
    41  tournament, and (ii) a sports event within such tournament so long as no
    42  New York college team is participating in that particular sports event;
    43    [(g)] (t) "Sports event" means  any  professional  sport  or  athletic
    44  event  and  any  collegiate sport or athletic event, except a prohibited
    45  sports event;
    46    [(h)]  (u)  "Sports  governing  body"  means  the  organization   that
    47  prescribes  final  rules and enforces codes of conduct with respect to a
    48  sporting event and participants therein;
    49    (v) "Sports pool" means the business of accepting wagers on any sports
    50  event by any system or method of wagering; [and
    51    (i)] (w) "Sports wager" means cash or cash equivalent that is paid  by
    52  an  authorized  sports  bettor  to  a casino or a mobile sports wagering
    53  licensee to participate in sports wagering offered  by  such  casino  or
    54  mobile sports wagering licensee;
    55    (x) "Sports wagering" means wagering on sporting events or any portion
    56  thereof, or on the individual performance statistics of athletes partic-

        S. 2509--C                         66                         A. 3009--C
 
     1  ipating  in  a sporting event, or combination of sporting events, by any
     2  system or method of wagering, including, but not limited  to,  in-person
     3  communication  and  electronic  communication  through internet websites
     4  accessed  via  a  mobile  device or computer, and mobile device applica-
     5  tions; provided however that sports wagers shall include,  but  are  not
     6  limited  to,  single-game  bets,  teaser bets, parlays, over-under bets,
     7  money line, pools, in-game wagering, in-play bets, proposition bets, and
     8  straight bets;
     9    (y) "Sports wagering gross revenue" means: (i) the amount equal to the
    10  total of all sports wagers not attributable to prohibited sports  events
    11  that a mobile sports wagering licensee collects from all sports bettors,
    12  less  the total of all sums not attributable to prohibited sports events
    13  paid out as winnings to all sports bettors, however, that the  total  of
    14  all  sums  paid  out as winnings to sports bettors shall not include the
    15  cash equivalent value of any merchandise or thing of value awarded as  a
    16  prize;
    17    (z)  "Sports  wagering  lounge" means an area wherein a sports pool is
    18  operated at a casino for placement of in-person wagers;
    19    (aa) "Unusual wagering  activity"  means  abnormal  wagering  activity
    20  exhibited  by patrons and deemed by the casino, the mobile sports wager-
    21  ing licensee, or commission pursuant to rules and regulations promulgat-
    22  ed by the commission, as a potential indicator of  suspicious  activity.
    23  Abnormal  wagering activity may include, but is not limited to, the size
    24  of a patron's wager or increased wagering volume on a  particular  event
    25  or wager type;
    26    (bb)  "Suspicious  wagering  activity" means unusual wagering activity
    27  that cannot be explained and is indicative of match fixing, the  manipu-
    28  lation  of  an  event, misuse of inside information, or other prohibited
    29  activity; and
    30    (cc) "Independent integrity monitor" means an  independent  individual
    31  or  entity  approved  by  the  commission  to receive reports of unusual
    32  wagering activity from a casino, mobile  sports  wagering  licensee,  or
    33  commission for the purpose of assisting in identifying suspicious wager-
    34  ing activity.
    35    2.  [No gaming facility may conduct sports wagering until such time as
    36  there has been a change in federal law authorizing such or upon a ruling
    37  of a court of competent jurisdiction that such activity is lawful.
    38    3.] (a) In addition  to  authorized  gaming  activities,  a  [licensed
    39  gaming  facility] casino may [when authorized by subdivision two of this
    40  section] operate a sports pool upon the approval of the  commission  and
    41  in  accordance  with the provisions of this section and applicable regu-
    42  lations promulgated pursuant to this article. The commission shall  hear
    43  and  decide  promptly  and  in  reasonable  order all applications for a
    44  license to operate a sports pool, shall have the general  responsibility
    45  for  the  implementation of this section and shall have all other duties
    46  specified in this section with regard to the operation of a sports pool.
    47  The license to operate a sports pool shall be in addition to  any  other
    48  license  required to be issued to operate a [gaming facility] casino. No
    49  license to operate a sports pool shall be issued by  the  commission  to
    50  any  entity unless it has established its financial stability, integrity
    51  and responsibility and its good character, honesty and integrity.
    52    No later than five years after the date of the issuance of  a  license
    53  and  every  five  years  thereafter or within such lesser periods as the
    54  commission may direct, a licensee shall submit to  the  commission  such
    55  documentation  or  information  as  the  commission  may  by  regulation
    56  require, to demonstrate to the satisfaction of the executive director of

        S. 2509--C                         67                         A. 3009--C
 
     1  the commission that the licensee continues to meet the  requirements  of
     2  the law and regulations.
     3    (b)  A  sports  pool  shall  be  operated  in a sports wagering lounge
     4  located at a casino.  The  lounge  shall  conform  to  all  requirements
     5  concerning  square  footage,  design,  equipment,  security measures and
     6  related matters which the  commission  shall  by  regulation  prescribe.
     7  Provided,  however, the commission may also approve additional locations
     8  for a sports pool within the casino, in areas that have been approved by
     9  the commission for the conduct of other gaming,  to  be  operated  in  a
    10  manner and methodology as regulation shall prescribe.
    11    (c)  The operator of a sports pool shall establish or display the odds
    12  at which wagers may be placed on sports events.
    13    (d) An operator shall accept wagers on sports events only from persons
    14  physically present in the sports wagering lounge, through mobile  sports
    15  wagering  offered  pursuant to section thirteen hundred sixty-seven-a of
    16  this title, if such operator is also a mobile sports wagering  licensee,
    17  or  any  additional  locations  for  a  sports  pool  within the casino,
    18  approved by the gaming commission. A person placing a wager shall be  at
    19  least twenty-one years of age.
    20    (e)  An  operator  or  mobile sports wagering licensee may also accept
    21  layoff bets as long as the authorized sports  pool  places  such  wagers
    22  with  another  authorized  sports pool or pools in accordance with regu-
    23  lations of the commission. A sports pool that places a layoff bet  shall
    24  inform  the  sports  pool  accepting  the  wager that the wager is being
    25  placed by a sports pool and shall disclose its identity.
    26    (f) An operator or mobile sports wagering licensee may utilize  global
    27  risk management pursuant to the approval of the commission.
    28    (g)  An  operator  or  mobile sports wagering licensee shall not admit
    29  into the sports wagering lounge, or accept wagers from, any person whose
    30  name appears on the exclusion list.
    31    [(f)] (h) The holder of  a  license  to  operate  a  sports  pool  may
    32  contract  with  an  entity to conduct that operation, in accordance with
    33  the regulations of the commission. That entity shall obtain a license as
    34  a casino vendor enterprise prior to the execution of any such  contract,
    35  and  such  license shall be issued pursuant to the provisions of section
    36  one thousand three hundred twenty-seven of this article and  in  accord-
    37  ance with the regulations promulgated by the commission.
    38    [(g)]  (i)  If any provision of this article or its application to any
    39  person or circumstance is held invalid, the invalidity shall not  affect
    40  other  provisions  or  applications  of  this article which can be given
    41  effect without the invalid provision or application, and to this end the
    42  provisions of this article are severable.
    43    [4.] 3. (a) All persons employed directly in  wagering-related  activ-
    44  ities  conducted  within a sports wagering lounge shall be licensed as a
    45  casino key employee or registered as a gaming employee, as determined by
    46  the commission. All other employees who are working in the sports wager-
    47  ing lounge may be required to be registered, if appropriate, in  accord-
    48  ance with regulations of the commission.
    49    (b)  Each operator of a sports pool shall designate one or more casino
    50  key employees who shall be responsible for the operation of  the  sports
    51  pool.  At  least  one  such casino key employee shall be on the premises
    52  whenever sports wagering is conducted.
    53    [5.] 4. Except as otherwise provided by this article,  the  commission
    54  shall  have  the  authority  to regulate sports pools and the conduct of
    55  sports wagering under this article to the same extent that  the  commis-
    56  sion  regulates other gaming. No casino or mobile sports wagering licen-

        S. 2509--C                         68                         A. 3009--C
 
     1  see shall be authorized to operate a sports pool unless it has  produced
     2  information,  documentation,  and  assurances  concerning  its financial
     3  background and resources, including cash reserves, that  are  sufficient
     4  to  demonstrate  that  it  has  the  financial stability, integrity, and
     5  responsibility to operate a sports pool. In developing rules  and  regu-
     6  lations  applicable to sports wagering, the commission shall examine the
     7  regulations  implemented  in  other  states  where  sports  wagering  is
     8  conducted  and  shall, as far as practicable, adopt a similar regulatory
     9  framework. The commission  shall  promulgate  regulations  necessary  to
    10  carry out the provisions of this section, including, but not limited to,
    11  regulations governing the:
    12    (a)  amount  of  cash reserves to be maintained by [operators] casinos
    13  and mobile sports wagering licensees to cover winning wagers;
    14    (b) acceptance of wagers on a series of sports events;
    15    (c) maximum wagers which may be accepted by [an operator] a casino  or
    16  mobile  sports  wagering  licensee from any one patron on any one sports
    17  event;
    18    (d) type of wagering tickets which may be used;
    19    (e) method of issuing tickets;
    20    (f) method of accounting to be used by [operators] casinos and  mobile
    21  sports wagering licensees;
    22    (g) types of records which shall be kept;
    23    (h) use of credit and checks by [patrons] authorized sports bettors;
    24    (i) the process by which a casino may place a layoff bet;
    25    (j) the use of global risk management;
    26    (k) type of system for wagering; and
    27    [(j)] (l) protections for a person placing a wager.
    28    [6.]  5.  Each  [operator]  casino and mobile sports wagering licensee
    29  shall adopt comprehensive house rules governing sports  wagering  trans-
    30  actions  with  its  [patrons] authorized sports bettors. The rules shall
    31  specify the amounts to be paid on winning wagers and the effect of sche-
    32  dule changes.  The house rules, together with any other information  the
    33  commission  deems  appropriate,  shall be conspicuously displayed in the
    34  sports wagering lounge and included in the terms and conditions  of  the
    35  account  wagering  system, and copies shall be made readily available to
    36  [patrons] authorized sports bettors. Mobile  sports  wagering  operators
    37  shall  develop  and  prominently  display procedures on the main page of
    38  such mobile sports  wagering  operator's  platform  for  the  filing  of
    39  complaints  by  authorized  sports  bettors  against  such mobile sports
    40  wagering operator. An initial response shall be  given  by  such  mobile
    41  sports  wagering  operator  to  such  bettor filing the complaint within
    42  forty-eight hours. A complete response shall be  given  by  such  mobile
    43  sports  wagering operator to such bettor filing the complaint within ten
    44  business days. An authorized sports bettor may file a complaint alleging
    45  a violation of the provisions of this article with the commission.
    46    6. (a) Each casino and mobile sports  wagering  operator  that  offers
    47  sports  wagering  shall  annually  submit  a report to the commission no
    48  later than the twenty-eighth of  February  of  each  year,  which  shall
    49  include the following information:
    50    (i)  the total amount of sports wagers received from authorized sports
    51  bettors;
    52    (ii) the total amount of prizes awarded to authorized sports bettors;
    53    (iii) the total amount of sports wagering gross  revenue  received  by
    54  the casino or mobile sports wagering operator;
    55    (iv)  the  total  amount  of  wagers received on each sports governing
    56  body's sporting events;

        S. 2509--C                         69                         A. 3009--C
 
     1    (v) the number of accounts held by authorized sports bettors;
     2    (vi)  the  total  number  of new accounts established in the preceding
     3  year, as well as the total number of accounts permanently closed in  the
     4  preceding year;
     5    (vii)  the total number of authorized sports bettors that requested to
     6  exclude themselves in a prior year who participated in sports  wagering;
     7  and
     8    (viii)  any additional information that the commission deems necessary
     9  to carry out the provisions of this article.
    10    (b) The commission shall annually publish a report based on the aggre-
    11  gate information provided by all  casinos  and  mobile  sports  wagering
    12  operators  pursuant to paragraph (a) of this subdivision, which shall be
    13  published on the commission's website no later than one  hundred  eighty
    14  days  after  the  deadline  for  the submission of individual reports as
    15  specified in such paragraph (a).
    16    7. For the privilege of conducting sports wagering in the state, casi-
    17  nos shall pay a tax equivalent to ten percent of their  sports  wagering
    18  gross  gaming  revenue,  excluding  sports wagering gross gaming revenue
    19  attributed to mobile sports wagering offered pursuant to  section  thir-
    20  teen hundred sixty-seven-a of this title. Platform providers shall pay a
    21  tax  constituting  a  certain  percentage  of  the sports wagering gross
    22  gaming revenue attributed to mobile sports wagering offered through such
    23  platform  provider's  platform  pursuant  to  section  thirteen  hundred
    24  sixty-seven-a  of  this  title;  provided  however, that such percentage
    25  shall be determined pursuant to a competitive bidding process  conducted
    26  by  the  commission as outlined in subdivision seven of section thirteen
    27  hundred sixty-seven-a of this title; and  provided  further,  that  such
    28  percentage  shall  be  no  lower  than  twelve  percent. When awarding a
    29  license pursuant to  section  thirteen  hundred  sixty-seven-a  of  this
    30  title,  the  commission  may  set graduated tax rates; provided however,
    31  that any such tax rates may not be lower than the  minimum  rate  estab-
    32  lished in this subdivision.
    33    8. Notwithstanding section thirteen hundred fifty-one of this article,
    34  mobile  sports  wagering  gross  gaming revenue and tax revenue shall be
    35  excluded from sports wagering gross  gaming  revenue  and  tax  revenue.
    36  Mobile  sports  wagering  tax revenue shall be separately maintained and
    37  returned to the state for deposit into the state lottery fund for educa-
    38  tion aid except as otherwise provided in this subdivision. Any  interest
    39  and  penalties  imposed  by  the commission relating to those taxes, all
    40  penalties levied and collected by the commission,  and  the  appropriate
    41  funds,  cash or prizes forfeited from sports wagering shall be deposited
    42  into the state lottery fund for education.  In the first fiscal year  in
    43  which  mobile  sports  wagering licensees commence operations and accept
    44  mobile sports wagers pursuant to this section, the commission shall  pay
    45  into  the commercial gaming fund one percent of the state tax imposed on
    46  mobile sports wagering by this section to  be  distributed  for  problem
    47  gambling  education  and  treatment  purposes pursuant to paragraph a of
    48  subdivision four of section ninety-seven-nnnn of the state finance  law;
    49  provided however, that such amount shall be equal to six million dollars
    50  for  each  fiscal  year  thereafter.   In the first fiscal year in which
    51  mobile sports wagering licensees commence operations and  accept  mobile
    52  sports  wagers  pursuant  to  this section, the commission shall pay one
    53  percent of the state tax imposed  on  mobile  sports  wagering  by  this
    54  section  to the general fund, a program to be administered by the office
    55  of children and family services for a statewide youth sports  activities
    56  and  education  grant program for the purpose of providing annual awards

        S. 2509--C                         70                         A. 3009--C

     1  to sports programs for underserved  youth  under  the  age  of  eighteen
     2  years; provided however, that such amount shall be equal to five million
     3  dollars  for  each fiscal year thereafter.  The commission shall require
     4  at  least monthly deposits by a platform provider of any payments pursu-
     5  ant to subdivision seven of this section,  at  such  times,  under  such
     6  conditions, and in such depositories as shall be prescribed by the state
     7  comptroller.  The deposits shall be deposited to the credit of the state
     8  commercial gaming revenue fund. The commission shall require  a  monthly
     9  report and reconciliation statement to be filed with it on or before the
    10  tenth  day  of  each  month, with respect to gross revenues and deposits
    11  received and made, respectively, during the preceding month.
    12    9. The commission may perform audits of the books  and  records  of  a
    13  casino  or  mobile  sports  wagering  licensee  pursuant  to section one
    14  hundred four of this chapter.
    15    10. Nothing in this section shall apply to interactive fantasy  sports
    16  offered  pursuant  to  article fourteen of this chapter. Nothing in this
    17  section authorizes any entity that conducts interactive  fantasy  sports
    18  offered  pursuant  to article fourteen of this chapter to conduct sports
    19  wagering unless it separately qualifies for, and obtains,  authorization
    20  pursuant to this section.
    21    11.  A sports governing body may notify the commission that it desires
    22  to restrict, limit, or  exclude  wagering  on  its  sporting  events  by
    23  providing  notice  in the form and manner as the commission may require.
    24  Upon receiving such notice, the commission shall review the  request  in
    25  good faith, seek input from the casinos or mobile sports wagering licen-
    26  sees  on  such  a  request,  and if the commission deems it appropriate,
    27  promulgate regulations to restrict such sports wagering.
    28    12. (a) When potential criminal activity is suspected by  the  commis-
    29  sion, the commission shall designate the division of the state police to
    30  have  primary  responsibility for assisting the commission in conducting
    31  investigations into unusual wagering activity, match fixing,  and  other
    32  conduct that corrupts a wagering outcome of a sporting event or events.
    33    (b)  Casinos  and  mobile  sports  wagering  licensees  shall maintain
    34  records of sports wagering operations  in  accordance  with  regulations
    35  promulgated  by  the  commission. These regulations shall, at a minimum,
    36  require a casino or mobile sports wagering operator to adopt  procedures
    37  to  obtain  personally  identifiable information from any individual who
    38  places any single wager in an amount of ten thousand dollars or  greater
    39  or making a potential payout or actual payout of ten thousand dollars or
    40  greater on a winning wager.
    41    (c)  Casinos,  mobile  sports  wagering licensees and sports governing
    42  bodies shall cooperate with the commission to ensure the  timely,  effi-
    43  cient, and accurate sharing of information.
    44    (d)  Casinos,  mobile  sports  wagering licensees and sports governing
    45  bodies shall cooperate with investigations conducted by  the  commission
    46  or  law  enforcement agencies, including but not limited to providing or
    47  facilitating the provision of  account-level  wagering  information  and
    48  audio  or  video  files  relating  to  persons placing wagers; provided,
    49  however, that the casino and mobile sports wagering operator  shall  not
    50  be  required  to  share  any  personally  identifiable information of an
    51  authorized sports bettor with any sports governing body  unless  ordered
    52  to  do so by the commission, a law enforcement agency or court of compe-
    53  tent jurisdiction.
    54    (e) (i) Casinos and mobile sports wagering  licensees  shall  promptly
    55  report  to  the  commission  and  any  third  party integrity monitoring
    56  provider approved by the commission, as  applicable  and  in  accordance

        S. 2509--C                         71                         A. 3009--C
 
     1  with  rules  and regulations established by the commission, any informa-
     2  tion relating to:
     3    (1)  criminal or disciplinary proceedings commenced against the casino
     4  or mobile sports wagering licensee in connection with its operations;
     5    (2) unusual wagering activity or patterns that may indicate a  concern
     6  with the integrity of a sporting event or events;
     7    (3)  any  potential  breach  of  the  relevant sports governing body's
     8  internal rules and codes of conduct pertaining to  sports  wagering,  as
     9  they  have  been  provided by the sports governing body to the casino or
    10  the mobile sports wagering operator;
    11    (4) any other conduct that corrupts a wagering outcome of  a  sporting
    12  event or events, including match fixing; and
    13    (5)  suspicious or illegal wagering activities, including use of funds
    14  derived from illegal  activity,  wagers  to  conceal  or  launder  funds
    15  derived  from  illegal  activity,  using  agents  to place wagers, using
    16  confidential non-public information, and using false identification.
    17    (ii)  The  commission  may  share  information  relating  to   conduct
    18  described  in  clauses  two,  three and four of subparagraph (i) of this
    19  paragraph with the relevant sports governing body.
    20    (iii) The commission shall be  authorized  to  share  any  information
    21  under this section with any law enforcement entity, team, sports govern-
    22  ing  body,  or  regulatory agency the commission deems appropriate. Such
    23  sharing of information may include, but is not limited to, account level
    24  wagering information and any audio or video files related to the  inves-
    25  tigation.
    26    (iv)  A  casino  or mobile sports wagering licensee may be required to
    27  share any personally identifiable information of  an  authorized  sports
    28  bettor  with  a sports governing body only pursuant to an order to do so
    29  by the commission, a law enforcement agency  or  a  court  of  competent
    30  jurisdiction.
    31    (f) The confidentiality of information shared between a sports govern-
    32  ing  body  and  a  casino  or a mobile sports wagering operator shall be
    33  maintained pursuant to all applicable data privacy laws, unless  disclo-
    34  sure  is  required  by this section, the commission, other law, or court
    35  order. Furthermore, the information shared between  a  sports  governing
    36  body,  a  casino,  a  mobile sports wagering operator or any other party
    37  pursuant to this act may not be used for business or marketing  purposes
    38  by  the recipient without the express written approval of the party that
    39  provides such information.
    40    (g) The commission, by regulation, may authorize  and  promulgate  any
    41  rules necessary to implement agreements with other states, or authorized
    42  agencies  thereof  to  enable  the  sharing of information to facilitate
    43  integrity monitoring and the conduct  of  investigations  into  abnormal
    44  wagering  activity,  match  fixing,  and  other  conduct that corrupts a
    45  wagering outcome of a sporting event or events.
    46    (h) In the event of the creation of an entity that maintains an inter-
    47  state database of sports wagering information for the purpose of  integ-
    48  rity monitoring, the commission may share information and cooperate with
    49  such entity pursuant to regulations promulgated by the commission.
    50    (i)  Casinos  and  mobile sports wagering licensees shall adopt proce-
    51  dures to prevent persons from wagering on sports events who are  prohib-
    52  ited  from  placing  sports  wagers.  A casino or mobile sports wagering
    53  licensee shall not accept wagers from any person:
    54    (i) whose name appears on the exclusion list maintained by the commis-
    55  sion and provided to the casino or mobile sports wagering licensee;

        S. 2509--C                         72                         A. 3009--C
 
     1    (ii) whose name appears on any self-exclusion list maintained  by  the
     2  commission  and  provided to the casino or mobile sports wagering licen-
     3  see;
     4    (iii)  who  is  the operator, director, officer, owner, or employee of
     5  the casino or mobile sports wagering  licensee  or  any  spouse,  child,
     6  sibling  or  parent  living in the same principal place of abode as such
     7  individual;
     8    (iv) who has been identified as a prohibited sports bettor in  a  list
     9  provided  by  the  sports governing body to the commission and casino or
    10  mobile sports wagering operator, that identifies the individual by  such
    11  personally  identifiable  information  as  specified  by rules and regu-
    12  lations promulgated by the commission; or
    13    (v) who is an agent or proxy for a prohibited sports bettor.
    14    (j) The commission shall establish a method  of  communication,  which
    15  may  include,  but  is  not  limited  to a website form, that allows any
    16  person to confidentially report information  about  conduct  potentially
    17  warranting  further investigation to the commission. The identity of any
    18  person reporting conduct potentially warranting further investigation to
    19  the commission shall remain confidential unless that  person  authorizes
    20  disclosure  of  his or her identity or until such time as the allegation
    21  of conduct potentially warranting further investigation is  referred  to
    22  law  enforcement.    The commission shall promulgate rules governing the
    23  investigation and resolution of a charge of any person purported to have
    24  engaged in conduct potentially warranting further investigation.
    25    13. The commission shall promulgate rules that  require  a  casino  or
    26  mobile   sports  wagering  licensees  to  implement  responsible  gaming
    27  programs that include comprehensive employee trainings on responding  to
    28  circumstances in which individuals present signs of a gambling addiction
    29  and  requirements for casinos and mobile sports wagering licensees under
    30  section thirteen hundred sixty-seven-a of this title to assess, prevent,
    31  and address problem gaming by such casino's or  mobile  sports  wagering
    32  licensee's users.
    33    14.  For purposes of wager determination, the commission shall provide
    34  a preference for the use of official league data unless the use of other
    35  objective wager determination criteria has been justified to the  satis-
    36  faction of the commission.
    37    15.  The  conduct  of  sports wagering in violation of this section is
    38  prohibited.
    39    16. (a) In addition to any criminal penalties provided for under arti-
    40  cle two hundred twenty-five of the penal law, any person,  firm,  corpo-
    41  ration,  association, agent, or employee, who is not authorized to offer
    42  sports wagering under this section or section  thirteen  hundred  sixty-
    43  seven-a  of  this  title,  and who knowingly offers or attempts to offer
    44  sports wagering or mobile sports wagering in New York  shall  be  liable
    45  for  a  civil  penalty of not more than one hundred thousand dollars for
    46  each violation, not to exceed five million dollars for violations  aris-
    47  ing out of the same transaction or occurrence, which shall accrue to the
    48  state  and  may  be  recovered in a civil action brought by the attorney
    49  general.
    50    (b) Any person, firm, corporation, association, agent, or employee who
    51  knowingly violates any procedure  implemented  under  this  section,  or
    52  section  thirteen  hundred  sixty-seven-a of this title, shall be liable
    53  for a civil penalty as described in section one hundred sixteen of  this
    54  chapter  which shall accrue to the state and may be recovered in a civil
    55  action brought by the commission.

        S. 2509--C                         73                         A. 3009--C
 
     1    § 4. The racing, pari-mutuel wagering and breeding law is  amended  by
     2  adding a new section 1367-a to read as follows:
     3    §  1367-a.  Mobile  sports wagering. 1. (a) Except as provided in this
     4  subdivision, the terms in this section shall have the same  meanings  as
     5  such  terms  are  defined in subdivision one of section thirteen hundred
     6  sixty-seven of this title.
     7    (b) "Mobile sports wagering operator" for purposes  of  this  section,
     8  means  a  mobile sports wagering operator as defined by section thirteen
     9  hundred sixty-seven of this title.
    10    2. (a) No entity shall administer, manage, or otherwise make available
    11  a mobile sports wagering platform to persons located in New  York  state
    12  unless licensed with the commission pursuant to this section.
    13    (b) Licenses issued by the commission shall remain in effect for up to
    14  ten years. The commission shall establish a process for renewal.
    15    (c)  The  commission  shall  publish  a list of all casinos and mobile
    16  sports wagering licensees licensed to offer mobile  sports  wagering  in
    17  New  York state pursuant to this section on the commission's website for
    18  public use.
    19    (d)  All  sports  wagers through electronic  communication  placed  in
    20  accordance  with  this  section  are considered placed or otherwise made
    21  when and where received by the mobile sports wagering licensee  on  such
    22  mobile  sports  wagering  licensee's  server  or other equipment used to
    23  accept mobile sports wagering at a licensed  gaming   facility,  regard-
    24  less  of  the  authorized  sports  bettor's physical location within the
    25  state at the time the sports wager is placed; and provided further  that
    26  the  intermediate   routing   of   electronic   data  in connection with
    27  mobile sports wagering shall not determine the location or locations  in
    28  which a wager is initiated, received or otherwise made.
    29    3.  As a condition of licensure the commission shall require that each
    30  platform provider authorized to conduct mobile  sports  wagering  pay  a
    31  one-time  fee of twenty-five million  dollars.  Such  fee  shall be paid
    32  within thirty days of gaming commission approval prior to license  issu-
    33  ance  and deposited  into  the state lottery fund for education aid.
    34    4. (a) As a condition of licensure, each mobile sports wagering opera-
    35  tor shall implement the following measures:
    36    (i) limit each authorized sports bettor to one active account on their
    37  platform,  and  prevent  anyone  they know, or should have known to be a
    38  prohibited sports bettor from maintaining accounts or  participating  in
    39  any sports wagering offered by such mobile sports wagering operator;
    40    (ii) adopt appropriate safeguards to ensure, to a reasonable degree of
    41  certainty,  as  defined  by  rules  and  regulations  promulgated by the
    42  commission, that authorized sports bettors are physically located within
    43  the state when engaging in mobile sports wagering;
    44    (iii) prohibit minors from participating in any sports wagering pursu-
    45  ant to rules and regulations promulgated by the commission;
    46    (iv) when referencing the chances or likelihood of winning  in  adver-
    47  tisements  or upon placement of a sports wager, make clear and conspicu-
    48  ous statements that are not  inaccurate  or  misleading  concerning  the
    49  chances of winning and the number of winners;
    50    (v)  permit  any  authorized  sports  bettor  to  permanently close an
    51  account registered to such bettor, on any and all platforms supported by
    52  such mobile sports wagering operator, at any time and for any reason;
    53    (vi) offer introductory procedures for authorized sports bettors, that
    54  shall be prominently displayed on the main page of  such  mobile  sports
    55  wagering operator platform, that explain sports wagering;

        S. 2509--C                         74                         A. 3009--C
 
     1    (vii) implement measures to protect the privacy and online security of
     2  authorized sports bettors and their accounts;
     3    (viii)  offer  all  authorized  sports  bettors  access  to his or her
     4  account history and account details;
     5    (ix) ensure authorized sports bettors' funds are protected upon depos-
     6  it and segregated from the operating funds of such mobile sports  wager-
     7  ing  operator  and otherwise protected from corporate insolvency, finan-
     8  cial risk, or criminal or  civil  actions  against  such  mobile  sports
     9  wagering operator;
    10    (x) list on each website, in a prominent place, information concerning
    11  assistance  for compulsive play in New York state, including a toll-free
    12  number directing  callers  to  reputable  resources  containing  further
    13  information, which shall be free of charge;
    14    (xi)  ensure  no sports wagering shall be based on a prohibited sports
    15  event;
    16    (xii) permit account holders to establish self-exclusion gaming limits
    17  on a daily, weekly, and monthly basis that enable the account holder  to
    18  identify  the  maximum  amount  of  money  an account holder may deposit
    19  during such period of time;
    20    (xiii) when an account holder's lifetime deposits exceed two  thousand
    21  five  hundred dollars, the mobile sports wagering operator shall prevent
    22  any wagering until the patron immediately acknowledges that the  account
    23  holder  has met the deposit threshold and may elect to establish respon-
    24  sible gaming limits or close the account, and  the  account  holder  has
    25  received disclosures from the mobile sports wagering operator concerning
    26  problem  gambling  resources.   Once a patron has reached their lifetime
    27  deposit, such patron shall annually make the acknowledgement required by
    28  this paragraph;
    29    (xiv) maintain  a  publicly  accessible  internet  page  dedicated  to
    30  responsible  play,  a  link  to  which  must appear on the mobile sports
    31  wagering operator's website and in any mobile application or  electronic
    32  platform  on  which a bettor may place wagers. The responsible play page
    33  shall include: a statement of  the  mobile  sports  wagering  operator's
    34  policy  and  commitment to responsible gaming; information regarding, or
    35  links to information regarding, the risks associated with  gambling  and
    36  the  potential signs of problem gaming; the availability of self-imposed
    37  responsible gaming limits; a   link to a problem  gaming  webpage  main-
    38  tained  by the office of addiction services and supports; and such other
    39  information or statements as the commission may require by rule; and
    40    (xv) submit annually a problem gaming plan that was  approved  by  the
    41  commission  in  consultation  with  the office of addiction services and
    42  supports that includes: the objectives of and timetables for  implement-
    43  ing the plan; identification of the persons responsible for implementing
    44  and   maintaining  the  plan;  procedures  for  identifying  users  with
    45  suspected or known problem gaming  behavior;  procedures  for  providing
    46  information  to  users  concerning  problem  gaming  identification  and
    47  resources; procedures to prevent  gaming  by  minors  and  self-excluded
    48  persons; and such other problem gaming information as the commission may
    49  require by rule.
    50    (b)  No  entity  shall  directly  or  indirectly operate an unlicensed
    51  sports wagering platform in the state  of  New  York,  or  advertise  or
    52  promote  such unlicensed platform to persons located in the state of New
    53  York.
    54    (c) Mobile sports wagering licensees shall not offer any sports wager-
    55  ing based on any prohibited sports event.

        S. 2509--C                         75                         A. 3009--C
 
     1    (d) Mobile sports wagering licensees shall not permit sports  wagering
     2  by  anyone  they  know,  or should have known, to be a prohibited sports
     3  bettor.
     4    (e)  Advertisements for contests and prizes offered by a mobile sports
     5  wagering operator shall not target prohibited sports bettors, minors, or
     6  self-excluded persons.
     7    (f) Mobile sports wagering operators  shall  develop  and  prominently
     8  display procedures on the main page of such mobile sports wagering oper-
     9  ator's  platform  for  the filing of a complaint by an authorized sports
    10  bettor against such mobile sports wagering operator. An initial response
    11  shall be given by such mobile sports wagering operator  to  such  bettor
    12  filing the complaint within forty-eight hours. A complete response shall
    13  be  given  by such mobile sports wagering operator to such bettor filing
    14  the complaint within ten business days. An authorized sports bettor  may
    15  file  a complaint alleging a violation of the provisions of this article
    16  with the commission.
    17    (g) Mobile sports wagering licensees shall  maintain  records  of  all
    18  accounts  belonging to authorized sports bettors and retain such records
    19  of all transactions in such  accounts  for  the  preceding  five  years;
    20  provided  however  that  such  records belonging to an authorized sports
    21  bettor shall be readily accessible and downloadable,  without  cost,  by
    22  such authorized sports bettor.
    23    (h)  The  server  or  other equipment which is used by a mobile sports
    24  wagering licensee to accept mobile sports wagering shall  be  physically
    25  located  in the licensed gaming facility and be limited to sports wager-
    26  ing related activities in accordance with regulations promulgated by the
    27  commission.
    28    (i) All mobile sports wagering initiated in this state shall be deemed
    29  to take place at the licensed gaming facility where the server or  other
    30  equipment  used  by  a  mobile sports wagering licensee to accept mobile
    31  sports wagering is located, regardless of the authorized sports bettor's
    32  physical location within this state.
    33    (j) All mobile sports wagering shall be conducted in  compliance  with
    34  this section and section thirteen hundred sixty-seven of this title.
    35    5.  (a) Subject to regulations promulgated by the commission, a mobile
    36  sports wagering operator may allow for authorized bettors to sign up  to
    37  create and fund accounts on its mobile sports wagering platform.
    38    (b)  Authorized  sports  bettors may deposit and withdraw funds to and
    39  from their account on a mobile sports wagering  operator  through  elec-
    40  tronically  recognized  payment  methods,  including  but not limited to
    41  credit cards and debit cards, or via any other  means  approved  by  the
    42  commission;  provided however, that in the case of credit card payments,
    43  each authorized sports bettor's account per operator shall be limited to
    44  a credit card spending amount of two thousand five hundred  dollars  per
    45  year;  and  provided  further,  that  this limitation shall not apply to
    46  other payment methods or to debit cards.  No operator shall  be  author-
    47  ized to provide a line of credit to any authorized sports bettor.
    48    6.  The  commission,  in  conjunction  with  the  office  of addiction
    49  services and supports, shall annually cause a report to be prepared  and
    50  distributed  to the governor and the legislature on the impact of mobile
    51  sports wagering on problem gamblers  in  New  York,  including,  to  the
    52  extent practicable, an analysis of demographics which are disproportion-
    53  ately  impacted  by the problem gambling.  The costs associated with the
    54  preparation and distribution of the report  shall  be  borne  by  mobile
    55  sports  wagering  licensees  and  the  commission shall be authorized to
    56  assess  a  fee  against  mobile  sports  wagering  licensees  for  these

        S. 2509--C                         76                         A. 3009--C
 
     1  purposes.  The  commission, or in the case that an independent integrity
     2  monitor has been established, such independent integrity  monitor  shall
     3  also report biannually to the governor and the legislature on the effec-
     4  tiveness of the statutory and regulatory controls in place to ensure the
     5  integrity of mobile sports wagering operations.
     6    7.  A  platform  provider may be licensed by the commission only after
     7  having been selected for potential licensure by the commission following
     8  a competitive bidding process in which  the  commission  shall  issue  a
     9  request  for applications no later than July first, two thousand twenty-
    10  one; provided however, that the deadline for submission of  applications
    11  shall be no later than thirty days after the date upon which the commis-
    12  sion issues such request for applications.
    13    (a)  The  commission  shall  select  platform providers based upon the
    14  criteria set forth in this section no later than one hundred fifty days,
    15  to the extent practicable, after the final application is received.  The
    16  commission may disqualify applicants from licensure consideration if the
    17  applicant  or  the mobile sports wagering operator or operators included
    18  in their bid have not satisfied provision of required application infor-
    19  mation, fail to meet any platform provider and  mobile  sports  wagering
    20  operator  eligibility  criteria  established pursuant to the request for
    21  applications, or are deemed by the commission to have not satisfied  the
    22  criteria pursuant to subdivision five of this section.
    23    (a-1)  The  commission  shall publish on its website the criteria that
    24  will be used to score applications based upon the criteria set forth  in
    25  paragraph  (c)  of this subdivision; provided however, that such scoring
    26  methodology shall award additional  points  to  an  applicant  that  has
    27  entered  into an agreement that includes revenue sharing related to such
    28  mobile sports  wagering  with  compacted  Native  American  tribe(s)  or
    29  nation(s).
    30    (b)  The  commission  shall  determine  the  form  of  application for
    31  bidders, which shall require, at a minimum, the following information:
    32    (i) Different scenarios for  the  number  of  platform  providers  and
    33  number  of  mobile sports wagering operators licensed by the commission.
    34  For each scenario, this shall include estimates of mobile sports  wager-
    35  ing  gross gaming revenue and the bases for such estimates, the percent-
    36  age of gross revenue from mobile sports wagering the applicant will  pay
    37  to  the state for the privilege of licensure if chosen, and the percent-
    38  age of overall mobile sports wagering gross gaming revenue estimated  to
    39  be generated;
    40    (ii) The number of mobile sports wagering operators the applicant will
    41  host  on  its  mobile  sports  wagering  platform,  if  the applicant is
    42  licensed as a platform provider;
    43    (iii) A description of how the applicant will use technology to ensure
    44  all bettors are physically within approved locations within  the  state,
    45  that  any  wager  is  accepted through equipment physically located at a
    46  licensed gaming facility and that necessary  safeguards  against  abuses
    47  and addictions are in place;
    48    (iv)  The  applicant  and  any  associated  operators  such  applicant
    49  proposes in its application possess the qualifications, capabilities and
    50  experience to provide a mobile sports wagering platform;
    51    (v) A list of all jurisdictions where the applicant and parent  compa-
    52  ny,  and mobile sports wagering operator or operators and parent company
    53  or companies have been licensed or otherwise authorized by  contract  or
    54  otherwise  to conduct sports wagering operations. This shall include the
    55  applicant and its mobile sports wagering operator or operators'  experi-
    56  ence in such other markets;

        S. 2509--C                         77                         A. 3009--C
 
     1    (vi)  Player acquisition model, advertising and affiliate programs and
     2  marketing budget, including details on how the applicant and its  mobile
     3  sports wagering operator or operators will convert customers from wager-
     4  ing through illegal channels to wagering legally in the state;
     5    (vii)  Timeframe  to  implement  mobile  sports wagering from award of
     6  license;
     7    (viii) The applicant and mobile sports wagering operator or operators'
     8  capacity to bring authorized sports bettors  into  their  mobile  sports
     9  wagering platform; and
    10    (ix)  Integrity  monitoring and reporting including any current affil-
    11  iations related to integrity monitoring.
    12    (c) In determining whether an applicant shall be eligible for a  plat-
    13  form  provider license, the commission shall evaluate how each applicant
    14  proposes to maximize sustainable, long-term revenue  for  the  state  by
    15  evaluating the following factors:
    16    (i) A market analysis detailing the benefits of the applicant's bid as
    17  it relates to maximizing revenue to the state;
    18    (ii)  Estimates  of mobile sports wagering gross gaming revenue gener-
    19  ated by the applicant under different scenarios;
    20    (iii) The percentage of mobile sports wagering gross gaming revenue to
    21  be paid to the state under different scenarios;
    22    (iv) The potential market share of the mobile sports wagering operator
    23  or operators under different scenarios;
    24    (v) Advertising and promotional plans of the  mobile  sports  wagering
    25  operator or operators;
    26    (vi)  Past experience and expertise in the market of the applicant and
    27  any mobile sports wagering operator or operators which are part of  such
    28  applicant's application;
    29    (vii)  The  applicant's  capacity  to  rapidly  and  effectively bring
    30  authorized sports bettors into its platform;
    31    (viii) A demonstration of how and to what degree the applicant fosters
    32  racial, ethnic, and gender diversity in its workforce;
    33    (ix) Timeframe to implement  mobile  sports  wagering  from  award  of
    34  license;
    35    (x)  Any other factors that could impact the integrity, sustainability
    36  or safety of the mobile sports wagering system; and
    37    (xi) Any other factors that could impact revenue to the state.
    38    (d) The commission shall award a license to each of  the  two  highest
    39  scoring  platform  providers that submit applications; provided however,
    40  that such awards shall require that both winning platform providers  pay
    41  the  same  tax  rate;  and  provided  further, that the commission shall
    42  require that no less than four mobile sports wagering operators will  be
    43  operating  in the state. The commission may award additional licenses if
    44  it determines that such additional awards are in the best  interests  of
    45  the  state;  provided  however,  that  any additional platform providers
    46  awarded licenses must also agree to pay the same tax rate as those plat-
    47  form providers that were initially awarded licenses by  the  commission.
    48  The  award of any such license shall require each applicant to remit the
    49  highest percentage of gross gaming revenue from mobile  sports  wagering
    50  contained  in  an  applicant's bid selected by the commission considered
    51  for licensure. A qualified applicant shall be afforded  the  ability  to
    52  revise  its  bid  in  any  such manner in order for such bid to meet the
    53  percentage of gross  gaming  revenue  from  mobile  sports  wagering  as
    54  required by the commission for license award, provided that the bid does
    55  not  incorporate  any  additional  operators not already included in the
    56  bid; and provided however that it is not determined  by  the  commission

        S. 2509--C                         78                         A. 3009--C
 
     1  that  the  revised  bid  no  longer  meets all requirements and criteria
     2  established pursuant to this section and the request  for  applications.
     3  Any  applicant  that  does  not revise its bid to meet the percentage of
     4  gross gaming revenue from mobile sports wagering required by the commis-
     5  sion for license award shall not be awarded a license.
     6    §  5. Section 104 of the racing, pari-mutuel wagering and breeding law
     7  is amended by adding a new subdivision 24 to read as follows:
     8    24. To regulate sports wagering in New York state.
     9    § 6. Section 1311 of the racing, pari-mutuel wagering and breeding law
    10  is amended by adding a new subdivision 3 to read as follows:
    11    3. As a condition for continued licensure, licensees shall be required
    12  to house upon the physical premises of the licensed gaming  facility,  a
    13  mobile  sports  wagering  platform  provider's server or other equipment
    14  used for receiving mobile sports wagers pursuant to  section  1367-a  of
    15  the  racing,  pari-mutuel  wagering  and breeding law; provided however,
    16  that such licensee shall be entitled to the reasonable and actual costs,
    17  as determined by the gaming commission, of physically housing and secur-
    18  ing such server or other equipment  used  for  receiving  mobile  sports
    19  wagers  at  such  licensee's  licensed  gaming  facility;  and  provided
    20  further, that as consideration for housing and securing such  server  at
    21  the  physical  premises  of  the licensed gaming facility, mobile sports
    22  wagering platform providers shall pay to such licensed gaming  facility,
    23  five  million  dollars  per  year for the duration of the time that such
    24  server is housed and operating at the physical premises of such licensed
    25  gaming facility.
    26    § 7. The commission may promulgate any rules and regulations it  deems
    27  necessary  to  regulate mobile sports wagering pursuant to any provision
    28  of this section.
    29    § 8. Severability clause. If any provision of this act or  application
    30  thereof  shall  for  any  reason  be  adjudged by any court of competent
    31  jurisdiction to be invalid, such judgment shall not affect,  impair,  or
    32  invalidate the remainder of the act, but shall be confined in its opera-
    33  tion  to  the  provision thereof directly involved in the controversy in
    34  which the judgment shall have been rendered.
    35    § 9. This act shall take effect immediately.
 
    36                                   PART Z
 
    37    Section 1. The gaming commission shall issue a request for information
    38  for the purpose of soliciting interest  regarding  the  three  unawarded
    39  gaming  facility  licenses  authorized  by  the state constitution. Such
    40  request shall seek information from  parties  interested  in  developing
    41  and/or  operating  such gaming facilities which shall inform the commis-
    42  sion for the purposes of determining: the appropriate size and scope  of
    43  development,  the  value of the gaming facility license, and the process
    44  that should be used  in  award  consideration.    The  commission  shall
    45  prepare  and  distribute  a  report  with the results of the request for
    46  information to the governor and the legislature no later than six months
    47  after receiving such information.
    48    § 2. This act shall take effect immediately.
 
    49                                   PART AA
 
    50                            Intentionally Omitted
 
    51                                   PART BB

        S. 2509--C                         79                         A. 3009--C
 
     1    Section 1. Paragraphs 4 and 5 of subdivision a of section 1612 of  the
     2  tax  law, as amended by chapter 174 of the laws of 2013, are amended and
     3  a new paragraph 6 is added to read as follows:
     4    (4) fifty percent of the total amount for which tickets have been sold
     5  for  games  known  as: (A) the "Daily Numbers Game" or "Win 4", discrete
     6  games in which the participants select no more than  three  or  four  of
     7  their  own  numbers  to  match  with  three or four numbers drawn by the
     8  [division] commission for purposes of determining winners of such games,
     9  (B) "Pick 10", offered no more than [once] twice daily, in which partic-
    10  ipants select from a specified field of numbers a subset of ten  numbers
    11  to  match  against  a  subset  of  numbers to be drawn by the [division]
    12  commission from such field of numbers for  the  purpose  of  determining
    13  winners  of  such  game, (C) "Take 5", offered no more than [once] twice
    14  daily, in which participants select from a specified field of numbers  a
    15  subset  of  five numbers to match against a subset of five numbers to be
    16  drawn by the [division]  commission  from  such  field  of  numbers  for
    17  purposes of determining winners of such game; or
    18    (5) forty percent of the total amount for which tickets have been sold
    19  for:  (A)  "Lotto",  offered no more than [once] twice daily, a discrete
    20  game in which all participants select a specific subset  of  numbers  to
    21  match  a  specific  subset  of numbers, as prescribed by rules and regu-
    22  lations promulgated and adopted by the  [division]  commission,  from  a
    23  larger  specific  field of numbers, as also prescribed by such rules and
    24  regulations and (B) with the exception of the game  described  in  para-
    25  graph  one  of this subdivision, such other state-operated lottery games
    26  [which] that the [division] commission may introduce,  offered  no  more
    27  than  [once] twice daily, commencing on or after forty-five days follow-
    28  ing the official publication of the rules and regulations for such game.
    29    (6) the commission shall make a report on the  revenues  derived  from
    30  the  additional lottery drawings pursuant to paragraphs four and five of
    31  this subdivision and shall submit  such  report  to  the  governor,  the
    32  speaker  of  the  assembly, and the temporary president of the senate by
    33  the first day of March two thousand twenty-two.
    34    § 2. This act shall take effect immediately.
 
    35                                   PART CC
 
    36    Section 1. Sections 1368, 1369, 1370 and 1371 of the racing,  pari-mu-
    37  tuel wagering and breeding law are renumbered sections 130, 131, 132 and
    38  133.
    39    §  2.  Title  9  of article 13 of the racing, pari-mutuel wagering and
    40  breeding law is REPEALED.
    41    § 3. Section 130 of the racing, pari-mutuel wagering and breeding law,
    42  as added by chapter 174 of the laws of 2013 and as renumbered by section
    43  one of this act, is amended to read as follows:
    44    § 130. [Establishment of the] The office of gaming inspector  general.
    45  [There  is  hereby  created  within  the commission the office of gaming
    46  inspector general. The head of the office shall be the gaming  inspector
    47  general  who  shall  be appointed by the governor by and with the advice
    48  and consent of the senate. The inspector  general  shall  serve  at  the
    49  pleasure of the governor. The inspector general shall report directly to
    50  the  governor. The person appointed as inspector general shall, upon his
    51  or her appointment, have not less than ten years professional experience
    52  in law, investigation, or  auditing.  The  inspector  general  shall  be
    53  compensated  within  the  limits  of funds available therefor, provided,
    54  however, such salary shall be no less than the salaries of certain state

        S. 2509--C                         80                         A. 3009--C

     1  officers holding the positions indicated in paragraph (a) of subdivision
     2  one of section one hundred sixty-nine of the executive law.] The  duties
     3  and responsibilities of the former office of the gaming inspector gener-
     4  al are transferred to and encompassed by the office of the state inspec-
     5  tor  general  as expressly referenced in article four-A of the executive
     6  law.
     7    § 4. Section 131 of the racing, pari-mutuel wagering and breeding law,
     8  as added by chapter 174 of the laws of 2013 and as renumbered by section
     9  one of this act, is amended to read as follows:
    10    § 131. [State gaming] Gaming inspector general; functions and  duties.
    11  The [state] gaming inspector general shall have the following duties and
    12  responsibilities:
    13    1.  receive and investigate complaints from any source, or upon his or
    14  her own initiative, concerning allegations of corruption, fraud,  crimi-
    15  nal activity, conflicts of interest or abuse in the commission;
    16    2. [inform the commission members of such allegations and the progress
    17  of  investigations related thereto, unless special circumstances require
    18  confidentiality;
    19    3.] determine with respect to such  allegations  whether  disciplinary
    20  action,  civil  or  criminal prosecution, or further investigation by an
    21  appropriate federal, state or local agency is warranted, and  to  assist
    22  in such investigations;
    23    [4.]  3.  prepare  and  release  to the public written reports of such
    24  investigations, as appropriate and  to  the  extent  permitted  by  law,
    25  subject  to  redaction  to protect the confidentiality of witnesses. The
    26  release of all or portions of such reports may be  deferred  to  protect
    27  the confidentiality of ongoing investigations;
    28    [5.] 4. review and examine periodically the policies and procedures of
    29  the   commission   with  regard  to  the  prevention  and  detection  of
    30  corruption, fraud, criminal activity, conflicts of interest or abuse;
    31    [6.] 5. recommend remedial action to prevent or eliminate  corruption,
    32  fraud,  criminal activity, conflicts of interest or abuse in the commis-
    33  sion; [and]
    34    [7.] 6.  establish  programs  for  training  commission  officers  and
    35  employees  [regarding]  in  regard  to the prevention and elimination of
    36  corruption, fraud, criminal activity, conflicts of interest or abuse  in
    37  the commission; and
    38    7.  make  an  annual  report  to the governor, the comptroller and the
    39  legislature concerning its work during the preceding year.  Such  report
    40  shall  include  but  not be limited to the number of cases investigated,
    41  and the number of complaints received. Such initial report shall be  due
    42  no  later  than the first day of April two thousand twenty-two, and then
    43  by the first day of April each year thereafter.   Such report  shall  be
    44  made  public  and  published  on  the website of the office of the state
    45  inspector general and on the website of the commission.
    46    § 5. Section 132 of the racing, pari-mutuel wagering and breeding law,
    47  as added by chapter 174 of the laws of 2013 and as renumbered by section
    48  one of this act, is amended to read as follows:
    49    § 132. Powers. The [state] gaming inspector  general  shall  have  the
    50  power to:
    51    1. subpoena and enforce the attendance of witnesses;
    52    2. administer oaths or affirmations and examine witnesses under oath;
    53    3.  require  the production of any books and papers deemed relevant or
    54  material to any investigation, examination or review;

        S. 2509--C                         81                         A. 3009--C
 
     1    4. notwithstanding any law to the contrary, examine and copy or remove
     2  documents or records of any kind prepared, maintained  or  held  by  the
     3  commission;
     4    5.  require  any  commission  officer  or employee to answer questions
     5  concerning any matter related to the performance of his or her  official
     6  duties.  No  statement  or  other evidence derived therefrom may be used
     7  against such officer or employee in any subsequent criminal  prosecution
     8  other  than  for  perjury  or  contempt arising from such testimony. The
     9  refusal of any officer or employee to answer questions  shall  be  cause
    10  for removal from office or employment or other appropriate penalty;
    11    6. monitor the implementation by the commission of any recommendations
    12  made by the state inspector general; and
    13    7.  perform  any  other functions that are necessary or appropriate to
    14  fulfill the duties and responsibilities of the office.
    15    § 6. Section 133 of the racing, pari-mutuel wagering and breeding law,
    16  as added by chapter 174 of the laws of 2013 and as renumbered by section
    17  one of this act, is amended to read as follows:
    18    § 133. Responsibilities of the commission and its officers and employ-
    19  ees. 1. Every commission officer or employee shall  report  promptly  to
    20  the   [state]   gaming  inspector  general  any  information  concerning
    21  corruption, fraud, criminal activity, conflicts of interest or abuse  by
    22  another  state  officer  or  employee  relating  to his or her office or
    23  employment, or by a person having business dealings with the  commission
    24  relating  to  those  dealings.  The  knowing  failure  of any officer or
    25  employee to so report shall be cause for removal from office or  employ-
    26  ment  or  other  appropriate  penalty under this article. Any officer or
    27  employee who acts pursuant to  this  subdivision  by  reporting  to  the
    28  [state]  gaming  inspector  general or other appropriate law enforcement
    29  official improper governmental action as  defined  in  section  seventy-
    30  five-b  of  the  civil  service  law  shall not be subject to dismissal,
    31  discipline or other adverse personnel action.
    32    2. The commission chair shall advise the governor within  ninety  days
    33  of  the  issuance of a report by the [state] gaming inspector general as
    34  to the remedial action that the commission has taken in response to  any
    35  recommendation for such action contained in such report.
    36    §  7.  The racing, pari-mutuel wagering and breeding law is amended by
    37  adding a new section 134 to read as follows:
    38    § 134.  Transfer   of   employees.   Upon the transfer  of  functions,
    39  powers,  duties and  obligations  to  the  office of the state inspector
    40  general pursuant  to  this  article,  provision shall be  made  for  the
    41  transfer  of  all  gaming  inspector  general  employees from within the
    42  gaming commission into  the  office of the state inspector general.  Any
    43  employees transferred  shall  be  transferred  in  accordance  with  the
    44  provisions  of  section  seventy of the civil service law.  Employees so
    45  transferred  shall be transferred  without further examination or quali-
    46  fication  to  the  same  or  similar  titles,  shall  remain in the same
    47  collective bargaining units and shall   retain  their  respective  civil
    48  service classifications, status and rights  pursuant to their collective
    49  bargaining units and collective  bargaining  agreements.
    50    §  8.  The racing, pari-mutuel wagering and breeding law is amended by
    51  adding a new section 135 to read as follows:
    52    § 135. Transfer of records. All books, papers, records and property of
    53  the  gaming inspector general within the gaming commission with  respect
    54  to  the  functions, powers,   duties   and   obligations  transferred by
    55  section one hundred thirty of this article, are  to be delivered to  the
    56  appropriate  successor  offices within the office of the state inspector

        S. 2509--C                         82                         A. 3009--C
 
     1  general, at such  place  and  time, and in such manner as the office  of
     2  the state inspector general may require.
     3    §  9.  This  act  shall take effect on the sixtieth day after it shall
     4  have become a law.
 
     5                                   PART DD
 
     6    Section 1. Paragraph (a) of subdivision  1  of  section  1003  of  the
     7  racing,  pari-mutuel  wagering and breeding law, as amended by section 1
     8  of part Z of chapter 59 of the laws of  2020,  is  amended  to  read  as
     9  follows:
    10    (a)  Any  racing  association  or  corporation  or  regional off-track
    11  betting corporation, authorized to conduct  pari-mutuel  wagering  under
    12  this  chapter, desiring to display the simulcast of horse races on which
    13  pari-mutuel betting shall be permitted in the manner and subject to  the
    14  conditions  provided for in this article may apply to the commission for
    15  a license so to do. Applications for licenses shall be in such  form  as
    16  may  be  prescribed by the commission and shall contain such information
    17  or other material or evidence as the commission may require. No  license
    18  shall be issued by the commission authorizing the simulcast transmission
    19  of  thoroughbred  races  from a track located in Suffolk county. The fee
    20  for such licenses shall be five hundred dollars per  simulcast  facility
    21  and  for  account wagering licensees that do not operate either a simul-
    22  cast facility that is open to the public within the state of New York or
    23  a licensed racetrack within the state, twenty thousand dollars per  year
    24  payable  by  the licensee to the commission for deposit into the general
    25  fund. Except as provided in  this  section,  the  commission  shall  not
    26  approve any application to conduct simulcasting into individual or group
    27  residences,  homes  or  other areas for the purposes of or in connection
    28  with pari-mutuel wagering. The commission may approve simulcasting  into
    29  residences,  homes or other areas to be conducted jointly by one or more
    30  regional off-track betting corporations and one or more of  the  follow-
    31  ing:  a  franchised  corporation,  thoroughbred  racing corporation or a
    32  harness racing corporation or association; provided (i) the simulcasting
    33  consists only of those races on which pari-mutuel betting is  authorized
    34  by  this  chapter  at  one  or more simulcast facilities for each of the
    35  contracting off-track betting corporations which  shall  include  wagers
    36  made  in  accordance  with  section  one  thousand fifteen, one thousand
    37  sixteen and one thousand seventeen of  this  article;  provided  further
    38  that  the  contract  provisions or other simulcast arrangements for such
    39  simulcast facility shall be no less favorable than those  in  effect  on
    40  January  first,  two  thousand  five;  (ii)  that each off-track betting
    41  corporation having within its  geographic  boundaries  such  residences,
    42  homes  or  other  areas  technically  capable of receiving the simulcast
    43  signal shall be a contracting party; (iii) the distribution of  revenues
    44  shall  be  subject  to  contractual agreement of the parties except that
    45  statutory payments to  non-contracting  parties,  if  any,  may  not  be
    46  reduced;  provided,  however,  that nothing herein to the contrary shall
    47  prevent a track from televising its races on an irregular basis primari-
    48  ly for promotional or marketing purposes as found by the commission. For
    49  purposes of this paragraph, the provisions of section one thousand thir-
    50  teen of this article shall  not  apply.  Any  agreement  authorizing  an
    51  in-home simulcasting experiment commencing prior to May fifteenth, nine-
    52  teen hundred ninety-five, may, and all its terms, be extended until June
    53  thirtieth, two thousand [twenty-one] twenty-two; provided, however, that
    54  any  party  to such agreement may elect to terminate such agreement upon

        S. 2509--C                         83                         A. 3009--C
 
     1  conveying written notice to all other parties of such agreement at least
     2  forty-five days prior to the effective  date  of  the  termination,  via
     3  registered  mail.  Any party to an agreement receiving such notice of an
     4  intent  to  terminate, may request the commission to mediate between the
     5  parties new terms and conditions in a replacement agreement between  the
     6  parties  as will permit continuation of an in-home experiment until June
     7  thirtieth, two thousand [twenty-one] twenty-two;  and  (iv)  no  in-home
     8  simulcasting  in  the  thoroughbred special betting district shall occur
     9  without the approval of the regional thoroughbred track.
    10    § 2. Subparagraph (iii) of paragraph d of  subdivision  3  of  section
    11  1007 of the racing, pari-mutuel wagering and breeding law, as separately
    12  amended by chapter 243 and section 2 of part Z of chapter 59 of the laws
    13  of 2020, is amended to read as follows:
    14    (iii) Of the sums retained by a receiving track located in Westchester
    15  county  on  races received from a franchised corporation, for the period
    16  commencing January first, two thousand eight and continuing through June
    17  thirtieth, two thousand [twenty-one] twenty-two, the amount used  exclu-
    18  sively  for  purses  to  be awarded at races conducted by such receiving
    19  track shall be computed as follows: of the sums  so  retained,  two  and
    20  one-half  percent  of the total pools. Such amount shall be increased or
    21  decreased in the amount of fifty percent  of  the  difference  in  total
    22  commissions  determined  by  comparing  the  total commissions available
    23  after July twenty-first,  nineteen  hundred  ninety-five  to  the  total
    24  commissions  that  would have been available to such track prior to July
    25  twenty-first, nineteen hundred ninety-five.
    26    § 3. The opening paragraph of subdivision 1 of  section  1014  of  the
    27  racing,  pari-mutuel wagering and breeding law, as separately amended by
    28  section 3 of part Z of chapter 59 and chapter 243 of the laws  of  2020,
    29  is amended to read as follows:
    30    The  provisions of this section shall govern the simulcasting of races
    31  conducted at thoroughbred tracks located in another state or country  on
    32  any day during which a franchised corporation is conducting a race meet-
    33  ing  in  Saratoga  county  at Saratoga thoroughbred racetrack until June
    34  thirtieth, two thousand [twenty-one] twenty-two and on any  day  regard-
    35  less  of  whether  or  not a franchised corporation is conducting a race
    36  meeting in Saratoga county at Saratoga thoroughbred racetrack after June
    37  thirtieth, two thousand [twenty-one] twenty-two. On any day on  which  a
    38  franchised  corporation  has  not  scheduled  a  racing  program  but  a
    39  thoroughbred racing corporation located within the state  is  conducting
    40  racing, each off-track betting corporation branch office and each simul-
    41  casting  facility licensed in accordance with section one thousand seven
    42  (that has entered into a written agreement with such  facility's  repre-
    43  sentative  horsemen's  organization, as approved by the commission), one
    44  thousand eight, or one thousand nine of this article shall be authorized
    45  to accept wagers and display the live simulcast signal from thoroughbred
    46  tracks located in another  state  or  foreign  country  subject  to  the
    47  following provisions:
    48    § 4. Subdivision 1 of section 1015 of the racing, pari-mutuel wagering
    49  and breeding law, as amended by section 4 of part Z of chapter 59 of the
    50  laws of 2020, is amended to read as follows:
    51    1.  The  provisions  of  this section shall govern the simulcasting of
    52  races conducted at harness tracks located in another  state  or  country
    53  during  the period July first, nineteen hundred ninety-four through June
    54  thirtieth, two thousand [twenty-one] twenty-two.    This  section  shall
    55  supersede all inconsistent provisions of this chapter.

        S. 2509--C                         84                         A. 3009--C
 
     1    §  5.  The  opening  paragraph of subdivision 1 of section 1016 of the
     2  racing, pari-mutuel wagering and breeding law, as amended by  section  5
     3  of  part  Z  of  chapter  59  of the laws of 2020, is amended to read as
     4  follows:
     5    The  provisions of this section shall govern the simulcasting of races
     6  conducted at thoroughbred tracks located in another state or country  on
     7  any  day  during which a franchised corporation is not conducting a race
     8  meeting in Saratoga county at Saratoga thoroughbred racetrack until June
     9  thirtieth,  two  thousand  [twenty-one]  twenty-two.    Every  off-track
    10  betting  corporation  branch  office  and  every  simulcasting  facility
    11  licensed in accordance with section one thousand seven that have entered
    12  into a written agreement with such facility's representative  horsemen's
    13  organization  as  approved  by the commission, one thousand eight or one
    14  thousand nine of this article shall be authorized to accept  wagers  and
    15  display  the  live  full-card  simulcast  signal  of thoroughbred tracks
    16  (which may include quarter horse or mixed  meetings  provided  that  all
    17  such wagering on such races shall be construed to be thoroughbred races)
    18  located  in  another  state or foreign country, subject to the following
    19  provisions; provided,  however,  no  such  written  agreement  shall  be
    20  required of a franchised corporation licensed in accordance with section
    21  one thousand seven of this article:
    22    §  6. The opening paragraph of section 1018 of the racing, pari-mutuel
    23  wagering and breeding law, as amended by section 6 of part Z of  chapter
    24  59 of the laws of 2020, is amended to read as follows:
    25    Notwithstanding  any  other  provision of this chapter, for the period
    26  July twenty-fifth, two thousand one through September eighth, two  thou-
    27  sand  [twenty] twenty-one, when a franchised corporation is conducting a
    28  race meeting within the state at Saratoga Race Course,  every  off-track
    29  betting  corporation  branch  office  and  every  simulcasting  facility
    30  licensed in accordance with section one thousand seven (that has entered
    31  into a written agreement with such facility's representative  horsemen's
    32  organization  as  approved by the commission), one thousand eight or one
    33  thousand nine of this article shall be authorized to accept  wagers  and
    34  display  the  live  simulcast signal from thoroughbred tracks located in
    35  another state, provided that such facility shall accept wagers on  races
    36  run  at  all  in-state  thoroughbred  tracks which are conducting racing
    37  programs subject to the following provisions; provided, however, no such
    38  written agreement shall be required of a franchised corporation licensed
    39  in accordance with section one thousand seven of this article.
    40    § 7. Section 32 of chapter 281 of  the  laws  of  1994,  amending  the
    41  racing, pari-mutuel wagering and breeding law and other laws relating to
    42  simulcasting,  as  amended  by  section 7 of part Z of chapter 59 of the
    43  laws of 2020, is amended to read as follows:
    44    § 32. This act shall take effect immediately and the  pari-mutuel  tax
    45  reductions  in  section  six  of  this  act  shall  expire and be deemed
    46  repealed on  July  1,  [2021]  2022;  provided,  however,  that  nothing
    47  contained  herein  shall be deemed to affect the application, qualifica-
    48  tion, expiration, or repeal of any  provision  of  law  amended  by  any
    49  section  of  this act, and such provisions shall be applied or qualified
    50  or shall expire or be deemed repealed in the same manner,  to  the  same
    51  extent  and on the same date as the case may be as otherwise provided by
    52  law; provided further, however, that sections twenty-three  and  twenty-
    53  five of this act shall remain in full force and effect only until May 1,
    54  1997 and at such time shall be deemed to be repealed.
    55    §  8.  Section  54  of  chapter  346 of the laws of 1990, amending the
    56  racing, pari-mutuel wagering and breeding law and other laws relating to

        S. 2509--C                         85                         A. 3009--C
 
     1  simulcasting and the imposition of certain taxes, as amended by  section
     2  8  of  part  Z  of chapter 59 of the laws of 2020, is amended to read as
     3  follows:
     4    §  54.  This  act  shall  take  effect immediately; provided, however,
     5  sections three through twelve of this act shall take effect  on  January
     6  1, 1991, and section 1013 of the racing, pari-mutuel wagering and breed-
     7  ing  law, as added by section thirty-eight of this act, shall expire and
     8  be deemed repealed on July 1, [2021] 2022; and section eighteen of  this
     9  act  shall take effect on July 1, 2008 and sections fifty-one and fifty-
    10  two of this act shall take effect as of the same date as chapter 772  of
    11  the laws of 1989 took effect.
    12    §  9.  Paragraph  (a)  of  subdivision 1 of section 238 of the racing,
    13  pari-mutuel wagering and breeding law, as separately amended by  section
    14  9  of  part  Z  of  chapter  59  and chapter 243 of the laws of 2020, is
    15  amended to read as follows:
    16    (a) The  franchised  corporation  authorized  under  this  chapter  to
    17  conduct pari-mutuel betting at a race meeting or races run thereat shall
    18  distribute  all sums deposited in any pari-mutuel pool to the holders of
    19  winning tickets therein, provided such tickets are presented for payment
    20  before April first of the year following the  year  of  their  purchase,
    21  less an amount that shall be established and retained by such franchised
    22  corporation of between twelve to seventeen percent of the total deposits
    23  in  pools  resulting from on-track regular bets, and fourteen to twenty-
    24  one percent of the total  deposits  in  pools  resulting  from  on-track
    25  multiple  bets  and fifteen to twenty-five percent of the total deposits
    26  in pools resulting from on-track exotic bets and fifteen  to  thirty-six
    27  percent  of  the  total  deposits in pools resulting from on-track super
    28  exotic bets, plus the breaks. The retention rate to  be  established  is
    29  subject to the prior approval of the commission.
    30    Such rate may not be changed more than once per calendar quarter to be
    31  effective  on  the  first day of the calendar quarter. "Exotic bets" and
    32  "multiple bets" shall have  the  meanings  set  forth  in  section  five
    33  hundred  nineteen  of  this  chapter. "Super exotic bets" shall have the
    34  meaning set forth in section three hundred  one  of  this  chapter.  For
    35  purposes  of  this  section, a "pick six bet" shall mean a single bet or
    36  wager on the outcomes of six races. The breaks are hereby defined as the
    37  odd cents over any multiple of five for payoffs greater than one  dollar
    38  five  cents  but  less  than  five dollars, over any multiple of ten for
    39  payoffs greater than five dollars but  less  than  twenty-five  dollars,
    40  over  any  multiple  of twenty-five for payoffs greater than twenty-five
    41  dollars but less than two hundred fifty dollars, or over any multiple of
    42  fifty for payoffs over two hundred fifty dollars. Out of the  amount  so
    43  retained  there  shall  be  paid  by  such franchised corporation to the
    44  commissioner of taxation and finance, as a reasonable tax by  the  state
    45  for  the privilege of conducting pari-mutuel betting on the races run at
    46  the race meetings held by such  franchised  corporation,  the  following
    47  percentages of the total pool for regular and multiple bets five percent
    48  of regular bets and four percent of multiple bets plus twenty percent of
    49  the  breaks;  for  exotic  wagers seven and one-half percent plus twenty
    50  percent of the breaks, and for super  exotic  bets  seven  and  one-half
    51  percent plus fifty percent of the breaks.
    52    For  the period April first, two thousand one through December thirty-
    53  first, two thousand [twenty-one] twenty-two,  such  tax  on  all  wagers
    54  shall  be  one and six-tenths percent, plus, in each such period, twenty
    55  percent of the breaks. Payment to the New York state thoroughbred breed-
    56  ing and development fund by such franchised corporation  shall  be  one-

        S. 2509--C                         86                         A. 3009--C

     1  half  of one percent of total daily on-track pari-mutuel pools resulting
     2  from regular, multiple and exotic bets and three percent of super exotic
     3  bets and for the period April first, two thousand one  through  December
     4  thirty-first,  two  thousand [twenty-one] twenty-two, such payment shall
     5  be seven-tenths of one percent of regular, multiple and exotic pools.
     6    § 10. This act shall take effect immediately.
 
     7                                   PART EE
 
     8    Section 1. Section 19 of part W-1 of chapter 109 of the laws  of  2006
     9  amending  the  tax  law and other laws relating to providing exemptions,
    10  reimbursements and credits from various taxes  for  certain  alternative
    11  fuels,  as  amended  by section 1 of part U of chapter 60 of the laws of
    12  2016, is amended to read as follows:
    13    § 19. This act shall take effect immediately; provided, however,  that
    14  sections one through thirteen of this act shall take effect September 1,
    15  2006  and  shall be deemed repealed on September 1, [2021] 2026 and such
    16  repeal shall  apply  in  accordance  with  the  applicable  transitional
    17  provisions  of sections 1106 and 1217 of the tax law, and shall apply to
    18  sales made, fuel compounded or manufactured, and uses  occurring  on  or
    19  after  such  date,  and with respect to sections seven through eleven of
    20  this act, in  accordance  with  applicable  transitional  provisions  of
    21  sections  1106  and  1217  of  the  tax law; provided, however, that the
    22  commissioner of taxation and finance shall be authorized  on  and  after
    23  the  date  this act shall have become a law to adopt and amend any rules
    24  or regulations  and  to  take  any  steps  necessary  to  implement  the
    25  provisions  of this act; provided further that sections fourteen through
    26  sixteen of this act shall take effect immediately  and  shall  apply  to
    27  taxable years beginning on or after January 1, 2006.
    28    § 2. This act shall take effect immediately.
 
    29                                   PART FF
 
    30    Section  1.  Subsection  (e) of section 42 of the tax law, as added by
    31  section 1 of part RR of chapter 60 of the laws of 2016,  is  amended  to
    32  read as follows:
    33    (e)  For  taxable years beginning on or after January first, two thou-
    34  sand seventeen and before January  first,  two  thousand  eighteen,  the
    35  amount  of  the  credit allowed under this section shall be equal to the
    36  product of the total number of eligible farm employees and  two  hundred
    37  fifty  dollars.  For  taxable years beginning on or after January first,
    38  two thousand eighteen and before January first, two  thousand  nineteen,
    39  the  amount  of  the credit allowed under this section shall be equal to
    40  the product of the total number of eligible  farm  employees  and  three
    41  hundred  dollars. For taxable years beginning on or after January first,
    42  two thousand nineteen and before January first, two thousand twenty, the
    43  amount of the credit allowed under this section shall be  equal  to  the
    44  product  of the total number of eligible farm employees and five hundred
    45  dollars. For taxable years beginning on  or  after  January  first,  two
    46  thousand  twenty  and before January first, two thousand twenty-one, the
    47  amount of the credit allowed under this section shall be  equal  to  the
    48  product  of the total number of eligible farm employees and four hundred
    49  dollars. For taxable years beginning on  or  after  January  first,  two
    50  thousand  twenty-one and before January first, two thousand [twenty-two]
    51  twenty-five, the amount of the credit allowed under this  section  shall

        S. 2509--C                         87                         A. 3009--C
 
     1  be  equal  to the product of the total number of eligible farm employees
     2  and six hundred dollars.
     3    §  2.  Section 5 of part RR of chapter 60 of the laws of 2016 amending
     4  the tax law relating to creating a farm workforce  retention  credit  is
     5  amended to read as follows:
     6    §  5.  This  act shall take effect immediately and shall apply only to
     7  taxable years beginning on or after January 1, 2017 and  before  January
     8  1, [2022] 2025.
     9    § 3. This act shall take effect immediately.
 
    10                                   PART GG
 
    11    Section  1.  Subdivision 4 of section 22 of the public housing law, as
    12  amended by section 5 of part H of chapter 60 of the  laws  of  2016,  is
    13  amended to read as follows:
    14    4.  Statewide  limitation. The aggregate dollar amount of credit which
    15  the commissioner may allocate to  eligible  low-income  buildings  under
    16  this  article  shall  be  one hundred [four] twelve million dollars. The
    17  limitation provided by this subdivision applies only  to  allocation  of
    18  the  aggregate dollar amount of credit by the commissioner, and does not
    19  apply to allowance to a taxpayer of the credit with respect to an eligi-
    20  ble low-income building for each year of the credit period.
    21    § 2. Subdivision 4 of section 22 of the public housing law, as amended
    22  by section one of this act, is amended to read as follows:
    23    4. Statewide limitation. The aggregate dollar amount of  credit  which
    24  the  commissioner  may  allocate  to eligible low-income buildings under
    25  this article shall be one hundred [twelve] twenty million  dollars.  The
    26  limitation  provided  by  this subdivision applies only to allocation of
    27  the aggregate dollar amount of credit by the commissioner, and does  not
    28  apply to allowance to a taxpayer of the credit with respect to an eligi-
    29  ble low-income building for each year of the credit period.
    30    § 3. Subdivision 4 of section 22 of the public housing law, as amended
    31  by section two of this act, is amended to read as follows:
    32    4.  Statewide  limitation. The aggregate dollar amount of credit which
    33  the commissioner may allocate to  eligible  low-income  buildings  under
    34  this article shall be one hundred [twenty] twenty-eight million dollars.
    35  The  limitation  provided by this subdivision applies only to allocation
    36  of the aggregate dollar amount of credit by the commissioner,  and  does
    37  not  apply  to  allowance to a taxpayer of the credit with respect to an
    38  eligible low-income building for each year of the credit period.
    39    § 4. Subdivision 4 of section 22 of the public housing law, as amended
    40  by section three of this act, is amended to read as follows:
    41    4. Statewide limitation. The aggregate dollar amount of  credit  which
    42  the  commissioner  may  allocate  to eligible low-income buildings under
    43  this article shall be  one  hundred  [twenty-eight]  thirty-six  million
    44  dollars.  The  limitation  provided  by this subdivision applies only to
    45  allocation of the aggregate dollar amount of credit by the commissioner,
    46  and does not apply to allowance to a taxpayer of the credit with respect
    47  to an eligible low-income building for each year of the credit period.
    48    § 5. Subdivision 4 of section 22 of the public housing law, as amended
    49  by section four of this act, is amended to read as follows:
    50    4. Statewide limitation. The aggregate dollar amount of  credit  which
    51  the  commissioner  may  allocate  to eligible low-income buildings under
    52  this article  shall  be  one  hundred  [thirty-six]  forty-four  million
    53  dollars.  The  limitation  provided  by this subdivision applies only to
    54  allocation of the aggregate dollar amount of credit by the commissioner,

        S. 2509--C                         88                         A. 3009--C
 
     1  and does not apply to allowance to a taxpayer of the credit with respect
     2  to an eligible low-income building for each year of the credit period.
     3    §  6.  This  act  shall  take  effect  immediately; provided, however,
     4  section two of this act shall take effect April 1, 2022;  section  three
     5  of  this  act  shall take effect April 1, 2023; section four of this act
     6  shall take effect April 1, 2024; and section five of this act shall take
     7  effect April 1, 2025.
 
     8                                   PART HH
 
     9    Section 1. Section 5 of part HH of chapter 59 of  the  laws  of  2014,
    10  amending  the  tax  law  relating to a musical and theatrical production
    11  credit, as amended by section 1 of part III of chapter 59 of the laws of
    12  2018, is amended to read as follows:
    13    § 5. This act shall take effect immediately, provided that section two
    14  of this act shall take effect on January 1, 2015,  and  shall  apply  to
    15  taxable  years  beginning  on  or after January 1, 2015, with respect to
    16  "qualified production expenditures"  and  "transportation  expenditures"
    17  paid  or incurred on or after such effective date, regardless of whether
    18  the  production  of  the  qualified  musical  or  theatrical  production
    19  commenced  before such date, provided further that this act shall expire
    20  and be deemed repealed [8 years after such date] January 1, 2026.
    21    § 2. Paragraph 1 of subdivision (e) of section 24-a of the tax law, as
    22  added by section 1 of part HH of chapter 59 of  the  laws  of  2014,  is
    23  amended to read as follows:
    24    (1)  The  aggregate  amount of tax credits allowed under this section,
    25  subdivision forty-seven of section two hundred ten-B and subsection  (u)
    26  of section six hundred six of this chapter in any calendar year shall be
    27  [four]  eight million dollars. Such aggregate amount of credits shall be
    28  allocated by the department of economic development among  taxpayers  in
    29  order of priority based upon the date of filing an application for allo-
    30  cation of musical and theatrical production credit with such department.
    31  If  the  total amount of allocated credits applied for in any particular
    32  year exceeds the aggregate amount of tax credits allowed for  such  year
    33  under  this section, such excess shall be treated as having been applied
    34  for on the first day of the subsequent year.
    35    § 3. This act shall take effect immediately, provided,  however,  that
    36  the  amendments  to  section  24-a of the tax law made by section two of
    37  this act shall not affect the expiration and repeal of such section  and
    38  shall be deemed to expire and repeal therewith.
 
    39                                   PART II
 
    40    Section 1. Paragraph (a) and subparagraph 2 of paragraph (b) of subdi-
    41  vision  29  of  section 210-B of the tax law, as amended by section 1 of
    42  part B of chapter 59 of the  laws  of  2020,  are  amended  to  read  as
    43  follows:
    44    (a) Allowance of credit. For taxable years beginning on or after Janu-
    45  ary  first,  two thousand fifteen and before January first, two thousand
    46  [twenty-two] twenty-three, a taxpayer shall be allowed a credit,  to  be
    47  computed  as  provided  in  this subdivision, against the tax imposed by
    48  this article, for hiring and employing, for not less than one  year  and
    49  for not less than thirty-five hours each week, a qualified veteran with-
    50  in  the  state.   The taxpayer may claim the credit in the year in which
    51  the qualified veteran completes one year of employment by the  taxpayer.
    52  If  the  taxpayer  claims the credit allowed under this subdivision, the

        S. 2509--C                         89                         A. 3009--C
 
     1  taxpayer may not use the hiring of a qualified veteran that is the basis
     2  for this credit in the basis of any  other  credit  allowed  under  this
     3  article.
     4    (2)  who  commences  employment  by the qualified taxpayer on or after
     5  January first, two thousand fourteen,  and  before  January  first,  two
     6  thousand [twenty-one] twenty-two; and
     7    §  2.  Paragraph  1  and subparagraph (B) of paragraph 2 of subsection
     8  (a-2) of section 606 of the tax law, as amended by section 2 of  part  B
     9  of chapter 59 of the laws of 2020, are amended to read as follows:
    10    (1) Allowance of credit. For taxable years beginning on or after Janu-
    11  ary  first,  two thousand fifteen and before January first, two thousand
    12  [twenty-two] twenty-three, a taxpayer shall be allowed a credit,  to  be
    13  computed as provided in this subsection, against the tax imposed by this
    14  article,  for  hiring  and employing, for not less than one year and for
    15  not less than thirty-five hours each week, a  qualified  veteran  within
    16  the  state.   The taxpayer may claim the credit in the year in which the
    17  qualified veteran completes one year of employment by the  taxpayer.  If
    18  the  taxpayer  claims  the  credit  allowed  under  this subsection, the
    19  taxpayer may not use the hiring of a qualified veteran that is the basis
    20  for this credit in the basis of any  other  credit  allowed  under  this
    21  article.
    22    (B)  who  commences  employment  by the qualified taxpayer on or after
    23  January first, two thousand fourteen,  and  before  January  first,  two
    24  thousand [twenty-one] twenty-two; and
    25    §  3.  Paragraph  1 and subparagraph (B) of paragraph 2 of subdivision
    26  (g-1) of section 1511 of the tax law, as amended by section 3 of part  B
    27  of chapter 59 of the laws of 2020, are amended to read as follows:
    28    (1) Allowance of credit. For taxable years beginning on or after Janu-
    29  ary  first,  two thousand fifteen and before January first, two thousand
    30  [twenty-two] twenty-three, a taxpayer shall be allowed a credit,  to  be
    31  computed  as  provided  in  this subdivision, against the tax imposed by
    32  this article, for hiring and employing, for not less than one  year  and
    33  for not less than thirty-five hours each week, a qualified veteran with-
    34  in  the  state.   The taxpayer may claim the credit in the year in which
    35  the qualified veteran completes one year of employment by the  taxpayer.
    36  If  the  taxpayer  claims the credit allowed under this subdivision, the
    37  taxpayer may not use the hiring of a qualified veteran that is the basis
    38  for this credit in the basis of any  other  credit  allowed  under  this
    39  article.
    40    (B)  who  commences  employment  by the qualified taxpayer on or after
    41  January first, two thousand fourteen,  and  before  January  first,  two
    42  thousand [twenty-one] twenty-two; and
    43    § 4. This act shall take effect immediately.
 
    44                                   PART JJ
 
    45    Section  1.  Section  12  of part V of chapter 61 of the laws of 2011,
    46  amending the economic development law, the tax law and the real property
    47  tax law, relating to establishing the economic transformation and facil-
    48  ity redevelopment program and providing tax benefits under that program,
    49  is amended to read as follows:
    50    § 12. This act shall take effect immediately and shall expire  and  be
    51  deemed repealed December 31, [2021] 2026.
    52    §  2.  Paragraph  (a) of subdivision 11 of section 400 of the economic
    53  development law, as amended by section 1 of part GG of chapter 58 of the
    54  laws of 2020, is amended to read as follows:

        S. 2509--C                         90                         A. 3009--C
 
     1    (a) a correctional facility, as defined in paragraph (a)  of  subdivi-
     2  sion  four  of section two of the correction law, that has been selected
     3  by the governor of the state of New York for closure after April  first,
     4  two  thousand  eleven but no later than March thirty-first, two thousand
     5  [twenty-one] twenty-six; or
     6    §  3.  This act shall take effect immediately; provided, however, that
     7  the amendments to section 400 of the economic development  law  made  by
     8  section  two of this act shall not affect the repeal of such section and
     9  shall be deemed repealed therewith.
 
    10                                   PART KK
 
    11    Section 1. The opening paragraph of section 1310 of the general  busi-
    12  ness  law,  as added by section 2 of part X of chapter 55 of the laws of
    13  2018, is amended to read as follows:
    14    Except as otherwise provided in this article,  the  program  shall  be
    15  implemented,  and  enrollment  of employees shall begin[, within twenty-
    16  four months after the effective date of  this  article]  no  later  than
    17  December  thirty-first, two thousand twenty-one.  The provisions of this
    18  section shall be in force after the board opens the program for  enroll-
    19  ment.
    20    §  2.  Section 1315 of the general business law, as added by section 2
    21  of part X of chapter 55 of the laws of  2018,  is  amended  to  read  as
    22  follows:
    23    § 1315. Delayed implementation. The board may delay the implementation
    24  of  the  program  an  additional  twelve  months beyond the [twenty-four
    25  months] date established in section thirteen hundred ten of this article
    26  if the board determines that  further  delay  is  necessary  to  address
    27  legal,  financial or other programmatic concerns impacting the viability
    28  of the program.  The board shall provide reasonable notice of such delay
    29  to the governor, the commissioner, the  speaker  of  the  assembly,  the
    30  temporary  president  of  the senate, the chair of the assembly ways and
    31  means committee, the chair of the senate finance committee, the chair of
    32  the assembly labor committee, and the chair of the senate labor  commit-
    33  tee.
    34    § 3. This act shall take effect immediately.
 
    35                                   PART LL
 
    36    Section  1.  Subdivision  2 of section 1355 of the racing, pari-mutuel
    37  wagering and breeding law, as added by chapter 174 of the laws of  2013,
    38  is amended to read as follows:
    39    2. If an applicant that does not possess either a pari-mutuel wagering
    40  license  or  franchise  awarded pursuant to article two or three of this
    41  chapter is issued a gaming facility license pursuant to  this  article[,
    42  the licensee shall pay]:
    43    (a) For the periods prior to March sixteenth, two thousand twenty, the
    44  licensee shall pay:
    45    (i) an amount to horsemen for purses at the licensed racetracks in the
    46  region  that  will  assure  the  purse support from video lottery gaming
    47  facilities in the region to the licensed racetracks in the region to  be
    48  maintained  at  the same dollar levels realized in two thousand thirteen
    49  to be adjusted by the consumer price index for all urban  consumers,  as
    50  published  annually  by  the United States department of labor bureau of
    51  labor statistics; and

        S. 2509--C                         91                         A. 3009--C
 
     1    [(b)] (ii) amounts to the agricultural and New York state horse breed-
     2  ing development fund and the New York state  thoroughbred  breeding  and
     3  development  fund to maintain payments from video lottery gaming facili-
     4  ties in the region to such funds to be maintained  at  the  same  dollar
     5  levels  realized in two thousand thirteen to be adjusted by the consumer
     6  price index for all urban consumers, as published annually by the United
     7  States department of labor bureau of labor statistics[.]; and
     8    (b) Beginning on March sixteenth, two thousand twenty and for all time
     9  thereafter, the licensee shall pay an amount to horsemen for  purses  at
    10  the  licensed racetracks in the region and an amount to the agricultural
    11  and New York state horse breeding development  fund  and  the  New  York
    12  state  thoroughbred  breeding  and  development fund that, in aggregate,
    13  shall be equal to the product of three and eight-tenths  percent  multi-
    14  plied by the gross gaming revenue from slot machines of the licensee for
    15  the applicable calendar year, provided that such amount shall not exceed
    16  the  amount paid by the licensee to such horsemen and breeders funds for
    17  the full two thousand nineteen calendar year adjusted  annually  by  the
    18  lesser of (i) consumer price index for all urban consumers, as published
    19  annually  by  the  United  States  department  of  labor bureau of labor
    20  statistics or (ii) two and four-tenths percent.    Of  the  amount  paid
    21  pursuant  to  this  paragraph,  eighty-seven percent will be paid to the
    22  horsemen and the remainder will be paid to the agricultural and New York
    23  state horse breeding development fund and the New York  state  thorough-
    24  bred breeding and development fund.
    25    (c)  Aggregate  payments  owed  for  the calendar year of two thousand
    26  twenty pursuant to paragraphs (a) and (b) of this subdivision  shall  be
    27  payable in two thousand twenty-one in three installments of four hundred
    28  sixty  thousand  dollars  in  April, July and October with the remainder
    29  payable in December, with eighty-seven percent of the aggregate  payable
    30  to  the  horsemen  and  the  remainder  payable  to  the breeders funds.
    31  Payments owed for calendar years two thousand twenty-one and  thereafter
    32  shall  be payable in calendar quarterly installments, within thirty days
    33  of the completion of the preceding calendar quarter.
    34    § 2. This act shall take effect immediately.
 
    35                                   PART MM
 
    36    Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
    37  by adding a new paragraph 46 to read as follows:
    38    (46)  Breast  pump  replacement  parts  and breast pump collection and
    39  storage supplies to an individual purchaser for home use.  For  purposes
    40  of this subdivision:
    41    (A)  "Breast pump replacement parts" shall mean items used in conjunc-
    42  tion with a breast pump to collect milk expressed from  a  human  breast
    43  and  shall  include,  but  not  be limited to: breast shields and breast
    44  shield connectors; breast pump tubes and tubing  adapters;  breast  pump
    45  valves  and membranes; backflow protectors and backflow protector adapt-
    46  ers; and bottles and bottle caps specific to the operation of the breast
    47  pump.  "Breast pump replacement parts" does not include storage bags and
    48  infant feeding bottles that are not  specifically  designed  for,  or  a
    49  component part of, a breast pump.
    50    (B)  "Breast  pump  collection and storage supplies" shall mean breast
    51  milk storage bags used to collect breast milk  and  to  store  collected
    52  breast milk until it is ready for consumption.
    53    §  2. This act shall take effect on the first day of a sales tax quar-
    54  terly period, as described in subdivision (b) of section 1136 of the tax

        S. 2509--C                         92                         A. 3009--C
 
     1  law, beginning at least ninety days after the date this act  shall  have
     2  become a law and shall apply to sales made on or after such date.
 
     3                                   PART NN
 
     4    Section  1.  (a) Notwithstanding any provision of law to the contrary,
     5  for the duration of the state disaster emergency pursuant  to  executive
     6  order  202  of  2020,  a  taxpayer  that has required some or all of its
     7  employees to work remotely as a result of the outbreak of novel  corona-
     8  virus, COVID-19, may designate such remote work as having been performed
     9  at the location such work was performed prior to the declaration of such
    10  state  disaster emergency for tax benefits that are based on maintaining
    11  a presence within the state or  within  specific  areas  of  the  state,
    12  including  but  not limited to those provided pursuant to article seven-
    13  teen of the economic development law and sections 31 and 39 of  the  tax
    14  law.
    15    (b)  Eligible  businesses  shall  be required to certify, that for the
    16  entire period the benefit is claimed, the business continued to  operate
    17  within the state.
    18    (c)  Under no circumstances shall a business be eligible for tax bene-
    19  fits based on maintaining a presence within the state or within specific
    20  areas of the state for any time period in which the business  moved  its
    21  operations outside of the state.
    22    §  2.  This  act  shall take effect immediately and shall be deemed to
    23  have been in full force and effect on or after March 7, 2020  and  shall
    24  expire  on the date of expiration of the state disaster emergency pursu-
    25  ant to executive order 202 of 2020 or December 31,  2021,  whichever  is
    26  sooner;  provided  that  the  commissioner of taxation and finance shall
    27  notify the legislative bill drafting commission upon the  occurrence  of
    28  the  expiration  of  the  state disaster emergency pursuant to executive
    29  order 202 of 2020, as amended, in order that the commission may maintain
    30  an accurate and timely effective data base of the official text  of  the
    31  laws  of  the  state  of  New  York  in  furtherance of effectuating the
    32  provisions of section 44 of the legislative law and section 70-b of  the
    33  public officers law.
 
    34                                   PART OO
 
    35    Section  1.  Notwithstanding  the  provisions  of  section six hundred
    36  eighty-four of the tax law, for good cause shown, the  commissioner  may
    37  waive  interest  on  any underpayment of tax imposed under article 22 or
    38  pursuant to the authority of article 30 or 30-A of such law for  taxable
    39  year  two thousand twenty that is due solely to insufficient withholding
    40  of tax on unemployment compensation.
    41    § 2. This act shall take effect immediately.
 
    42                                   PART PP
 
    43    Section 1. This act enacts into law components of legislation relating
    44  to the pandemic recovery and restart program. Each component  is  wholly
    45  contained  within  a  Subpart  identified  as  Subparts A through B. The
    46  effective date for  each  particular  provision  contained  within  such
    47  Subpart  is set forth in the last section of such Subpart. Any provision
    48  in any section contained within a Subpart, including the effective  date
    49  of  the  Subpart, which makes reference to a section "of this act", when
    50  used in connection with that particular component, shall  be  deemed  to

        S. 2509--C                         93                         A. 3009--C
 
     1  mean  and  refer to the corresponding section of the Subpart in which it
     2  is found. Section three of this act sets  forth  the  general  effective
     3  date of this act.
 
     4                                  SUBPART A
 
     5    Section  1.  The  economic  development law is amended by adding a new
     6  article 25 to read as follows:
     7                                 ARTICLE 25
     8                RESTAURANT RETURN-TO-WORK TAX CREDIT PROGRAM
     9  Section 470. Short title.
    10          471. Statement of legislative findings and declaration.
    11          472. Definitions.
    12          473. Eligibility criteria.
    13          474. Application and approval process.
    14          475. Restaurant return-to-work tax credit.
    15          476. Powers and duties of the commissioner.
    16          477. Maintenance of records.
    17          478. Reporting.
    18          479. Cap on tax credit.
    19    § 470. Short title. This article shall be known and may  be  cited  as
    20  the "restaurant return-to-work tax credit program act".
    21    § 471. Statement of legislative findings and declaration. It is hereby
    22  found  and  declared  that  New  York state needs, as a matter of public
    23  policy,  to  create  financial  incentives  for  restaurants  that  have
    24  suffered  economic  harm  as  a result of the COVID-19 pandemic to expe-
    25  ditiously rehire workers and increase total employment.  The  restaurant
    26  return-to-work tax credit program is created to provide financial incen-
    27  tives to economically harmed restaurants to offer relief, expedite their
    28  hiring  efforts,  and  reduce  the  duration and severity of the current
    29  economic difficulties.
    30    § 472. Definitions. For the purposes of this article:
    31    1. "Average full-time employment" shall mean  the  average  number  of
    32  full-time  equivalent  positions  employed  by  a  business entity in an
    33  eligible industry during a given period.
    34    2. "Average starting full-time employment" shall be calculated as  the
    35  average  number of full-time equivalent positions employed by a business
    36  entity in an eligible industry between January first, two thousand twen-
    37  ty-one, and March thirty-first, two thousand twenty-one.
    38    3. "Average ending full-time employment" shall be  calculated  as  the
    39  average  number of full-time equivalent positions employed by a business
    40  entity in an eligible industry between April first, two  thousand  twen-
    41  ty-one,  and  either  August  thirty-first,  two thousand twenty-one, or
    42  December thirty-first, two thousand twenty-one, whichever date the busi-
    43  ness entity chooses to use.
    44    4. "Certificate of tax credit" means the document issued to a business
    45  entity by the department after the  department  has  verified  that  the
    46  business  entity  has  met  all  applicable eligibility criteria in this
    47  article. The certificate shall specify the exact amount of the tax cred-
    48  it under this article that a business  entity  may  claim,  pursuant  to
    49  section four hundred seventy-five of this article.
    50    5. "Commissioner" shall mean commissioner of the department of econom-
    51  ic development.
    52    6. "Department" shall mean the department of economic development.
    53    7. "Eligible industry" means a business entity operating predominantly
    54  in the COVID-19 impacted food services sector.

        S. 2509--C                         94                         A. 3009--C
 
     1    8. "Net employee increase" means an increase of at least one full-time
     2  equivalent  employee  between  the average starting full-time employment
     3  and the average ending full-time employment of a business entity.
     4    9. "COVID-19 impacted food services sector" means:
     5    (a)  independently  owned  establishments  that are located inside the
     6  city of New York and have been subjected to a ban on indoor  dining  for
     7  over  six  months  and  are  primarily  organized to prepare and provide
     8  meals, and/or beverages to  customers  for  consumption,  including  for
     9  immediate  indoor  on-premises  consumption, as further defined in regu-
    10  lations pursuant to this article; and
    11    (b) independently owned establishments that are located outside of the
    12  city of New York in an area which has been and/or remains designated  by
    13  the  department  of health as either an orange zone or red zone pursuant
    14  to Executive Order 202.68 as amended, and for which such designation was
    15  or has been in effect and resulted in additional restrictions on  indoor
    16  dining for at least thirty consecutive days, and are primarily organized
    17  to prepare and provide meals, and/or beverages to customers for consump-
    18  tion, including for immediate indoor on-premises consumption, as further
    19  defined in regulations pursuant to this article.
    20    §  473. Eligibility criteria. 1. To be eligible for a tax credit under
    21  the restaurant return-to-work tax  credit  program,  a  business  entity
    22  must:
    23    (a)  be  a small business as defined in section one hundred thirty-one
    24  of this chapter and have fewer than one  hundred  full-time  job  equiv-
    25  alents in New York state as of April first, two thousand twenty-one;
    26    (b)  operate  a  business location in New York state that is primarily
    27  organized to accept payment for meals and/or  beverages  including  from
    28  in-person customers;
    29    (c)  operate  predominantly  in  the  COVID-19  impacted food services
    30  sector; provided, however,  that  the  department,  in  its  regulations
    31  promulgated  pursuant  to this article, shall have the authority to list
    32  certain types of establishments as ineligible;
    33    (d) have experienced economic harm as a result of the  COVID-19  emer-
    34  gency  as evidenced by a year-to-year decrease of at least forty percent
    35  in New York state between the second quarter of  two  thousand  nineteen
    36  and  the  second  quarter of two thousand twenty or the third quarter of
    37  two thousand nineteen and the third quarter of two thousand  twenty  for
    38  one or both of: (i) gross receipts or (ii) average full-time employment;
    39  and
    40    (e) have demonstrated a net employee increase.
    41    2. A business entity must be in substantial compliance with any public
    42  health  or other emergency orders or regulations related to the entity's
    43  sector or other laws and regulations as determined by the  commissioner.
    44  In addition, a business entity may not owe past due state taxes or local
    45  property taxes unless the business entity is making payments and comply-
    46  ing  with  an  approved  binding payment agreement entered into with the
    47  taxing authority.
    48    § 474. Application and approval process. 1.  A  business  entity  must
    49  submit a complete application as prescribed by the commissioner.
    50    2.  The  commissioner  shall  establish procedures and a timeframe for
    51  business entities to submit applications. As part  of  the  application,
    52  each business entity must:
    53    (a)  provide  evidence  in a form and manner prescribed by the commis-
    54  sioner of their business eligibility;
    55    (b) agree to allow the department of taxation and finance to share the
    56  business entity's tax information  with  the  department.  However,  any

        S. 2509--C                         95                         A. 3009--C
 
     1  information  shared  as  a result of this program shall not be available
     2  for disclosure or inspection under the state freedom of information law;
     3    (c)  agree  to  allow  the  department  of  labor to share its tax and
     4  employer information  with  the  department.  However,  any  information
     5  shared as a result of this program shall not be available for disclosure
     6  or inspection under the state freedom of information law;
     7    (d)  allow  the  department and its agents access to any and all books
     8  and records the department may require to monitor compliance;
     9    (e) certify, under penalty of  perjury,  that  it  is  in  substantial
    10  compliance  with  all  emergency  orders  or  public  health regulations
    11  currently required of such entity, and local, and state tax laws; and
    12    (f) agree to  provide  any  additional  information  required  by  the
    13  department relevant to this article.
    14    3. After reviewing a business entity's completed final application and
    15  determining  that  the business entity meets the eligibility criteria as
    16  set forth in this article, the department may  issue  to  that  business
    17  entity  a certificate of tax credit. A business entity may claim the tax
    18  credit in the taxable year  that  includes  December  thirty-first,  two
    19  thousand twenty-one.
    20    §  475.  Restaurant return-to-work tax credit. 1. A business entity in
    21  the restaurant return-to-work tax credit program that meets  the  eligi-
    22  bility  requirements of section four hundred seventy-three of this arti-
    23  cle may be eligible to claim a credit equal to five thousand dollars per
    24  each full-time equivalent net employee increase as defined  in  subdivi-
    25  sion eight of section four hundred seventy-two of this article.
    26    2.  A  business  entity,  including  a  partnership, limited liability
    27  company and subchapter S corporation, may not receive in excess of fifty
    28  thousand dollars in tax credits under this program.
    29    3. The credit shall be allowed  as  provided  in  sections  forty-six,
    30  subdivision  fifty-six of section two hundred ten-B and subsection (lll)
    31  of section six hundred six of the tax law.
    32    § 476. Powers and duties of the commissioner. 1. The commissioner  may
    33  promulgate regulations establishing an application process and eligibil-
    34  ity  criteria, that will be applied consistent with the purposes of this
    35  article, so as not to exceed the annual cap on tax credits set forth  in
    36  section four hundred seventy-nine of this article which, notwithstanding
    37  any  provisions  to  the  contrary in the state administrative procedure
    38  act, may be adopted on an emergency basis.
    39    2. The commissioner shall, in  consultation  with  the  department  of
    40  taxation  and finance, develop a certificate of tax credit that shall be
    41  issued by the commissioner  to  eligible  businesses.  Such  certificate
    42  shall contain such information as required by the department of taxation
    43  and finance.
    44    3.  The  commissioner  shall  solely  determine the eligibility of any
    45  applicant applying for entry into the program and shall remove any busi-
    46  ness entity from the program for failing to meet any of the requirements
    47  set forth in section four hundred seventy-three of this article, or  for
    48  failing to meet the requirements set forth in subdivision one of section
    49  four hundred seventy-four of this article.
    50    §  477.  Maintenance of records. Each business entity participating in
    51  the program shall keep  all  relevant  records  for  their  duration  of
    52  program participation for at least three years.
    53    §  478.  Reporting. Each business entity participating in this program
    54  must submit a performance report to the department at a time  prescribed
    55  in regulations by the commissioner.  The commissioner shall on or before
    56  April first, two thousand twenty-two and every quarter thereafter, until

        S. 2509--C                         96                         A. 3009--C
 
     1  program  funds  are fully expended, submit a report to the governor, the
     2  temporary president of the senate, the  speaker  of  the  assembly,  the
     3  chair  of  the  senate  finance committee, and the chair of the assembly
     4  ways and means committee, setting forth the activities undertaken by the
     5  program.  Such  report shall include, but not necessarily be limited to,
     6  the following in each reporting period:  total  number  of  participants
     7  approved  and  the  economic development region in which the business is
     8  located; total amount of advance  payments  disbursed  and  tax  credits
     9  claimed, and average amount of advance payments disbursed and tax credit
    10  claimed;  names  of  advance payment recipients and tax credits claimed;
    11  total number of rehired jobs created; and such other information as  the
    12  commissioner  determines  necessary  and  appropriate  to effectuate the
    13  purpose of the program.  Such  reports  shall,  at  the  same  time,  be
    14  included  on  the department's website and any other publicly accessible
    15  database that list economic development programs as  determined  by  the
    16  department.
    17    §  479.  Cap  on tax credit. The total amount of tax credits listed on
    18  certificates of tax credit issued by the commissioner pursuant  to  this
    19  article may not exceed thirty-five million dollars.
    20    §  2.  The  tax  law  is amended by adding a new section 46 to read as
    21  follows:
    22    § 46. Restaurant return-to-work tax credit. (a) Allowance of credit. A
    23  taxpayer subject to tax under article nine-A or twenty-two of this chap-
    24  ter shall be  allowed  a  credit  against  such  tax,  pursuant  to  the
    25  provisions  referenced in subdivision (f) of this section. The amount of
    26  the credit is equal to the amount determined pursuant  to  section  four
    27  hundred seventy-five of the economic development law. No cost or expense
    28  paid or incurred by the taxpayer which is included as part of the calcu-
    29  lation of this credit shall be the basis of any other tax credit allowed
    30  under this chapter.
    31    (b)  Eligibility. To be eligible for the restaurant return-to-work tax
    32  credit, the taxpayer shall have been issued a certificate of tax  credit
    33  by the department of economic development pursuant to subdivision two of
    34  section four hundred seventy-four of the economic development law, which
    35  certificate shall set forth the amount of the credit that may be claimed
    36  for  the  taxable  year. The taxpayer shall be allowed to claim only the
    37  amount listed on the certificate of tax credit for that taxable year.  A
    38  taxpayer that is a partner in a partnership, member of a limited liabil-
    39  ity  company  or  shareholder  in  a  subchapter  S corporation that has
    40  received a certificate of tax credit shall be allowed its pro rata share
    41  of the credit earned by the partnership, limited  liability  company  or
    42  subchapter S corporation.
    43    (c) Tax return requirement and advance payment option. (1) The taxpay-
    44  er  shall be required to attach to its tax return in the form prescribed
    45  by the commissioner, proof of receipt of its certificate of  tax  credit
    46  issued by the commissioner of the department of economic development.
    47    (2)  Taxpayers  who  choose  to  use August thirty-first, two thousand
    48  twenty-one as the last date to calculate their average ending  full-time
    49  employment and have received their certificate of tax credit by November
    50  fifteenth,  two  thousand twenty-one shall have the option to request an
    51  advance payment of the amount of tax credit they are allowed under  this
    52  section.  A  taxpayer  must submit such request to the department in the
    53  manner prescribed by the commissioner after it has been issued a certif-
    54  icate of tax credit by the department of economic  development  pursuant
    55  to  subdivision two of section four hundred seventy-four of the economic
    56  development law (or such certificate has been issued to  a  partnership,

        S. 2509--C                         97                         A. 3009--C
 
     1  limited  liability  company or subchapter S corporation in which it is a
     2  partner, member or shareholder, respectively), but such request must  be
     3  submitted no later than November fifteenth, two thousand twenty-one. For
     4  those  taxpayers  who have requested an advance payment and for whom the
     5  commissioner has determined eligible for this credit,  the  commissioner
     6  shall  advance  a  payment  of  the  tax credit allowed to the taxpayer.
     7  However, in the case of a taxpayer subject to  article  nine-A  of  this
     8  chapter,  such payment shall be equal to the amount of credit allowed to
     9  the taxpayer less twenty-five dollars.  Such twenty-five  dollars  shall
    10  represent  a  partial  payment of tax owed by the taxpayer under article
    11  nine-A, including any fixed dollar minimum owed under paragraph  (d)  of
    12  subdivision  one  of  section  two  hundred  ten of this chapter. When a
    13  taxpayer files its return for the  taxable  year,  such  taxpayer  shall
    14  properly  reconcile the advance payment and any partial payment of fixed
    15  dollar minimum tax, if applicable, on the taxpayer's return.
    16    (d) Information sharing. Notwithstanding any provision of  this  chap-
    17  ter, employees of the department of economic development and the depart-
    18  ment shall be allowed and are directed to share and exchange:
    19    (1)  information  derived from tax returns or reports that is relevant
    20  to a taxpayer's eligibility to participate in the restaurant  return-to-
    21  work tax credit program;
    22    (2)  information  regarding the credit applied for, allowed or claimed
    23  pursuant to this section and taxpayers that are applying for the  credit
    24  or that are claiming the credit; and
    25    (3)  information  contained  in  or  derived  from  credit claim forms
    26  submitted to the department and  applications  for  admission  into  the
    27  restaurant  return-to-work  tax  credit  program.  Except as provided in
    28  paragraph two of this subdivision, all information exchanged between the
    29  department of economic development  and  the  department  shall  not  be
    30  subject  to disclosure or inspection under the state's freedom of infor-
    31  mation law.
    32    (e) Credit recapture. If a certificate of tax  credit  issued  by  the
    33  department  of  economic  development  under  article twenty-five of the
    34  economic development law is revoked by such department,  the  amount  of
    35  credit  described  in  this section and claimed by the taxpayer prior to
    36  that revocation shall be added back to tax in the taxable year in  which
    37  any such revocation becomes final.
    38    (f)  Cross  references.  For application of the credit provided for in
    39  this section, see the following provisions of this chapter:
    40    (1) article 9-A: section 210-B, subdivision 56;
    41    (2) article 22: section 606, subsection (lll).
    42    § 3. Section 210-B of the tax law is amended by adding a new  subdivi-
    43  sion 56 to read as follows:
    44    56.  Restaurant  return-to-work tax credit. (a) Allowance of credit. A
    45  taxpayer shall be allowed a  credit,  to  be  computed  as  provided  in
    46  section  forty-six  of  this  chapter, against the taxes imposed by this
    47  article.
    48    (b) Application of credit. The credit allowed under  this  subdivision
    49  for  the taxable year shall not reduce the tax due for such year to less
    50  than the amount prescribed  in  paragraph  (d)  of  subdivision  one  of
    51  section  two  hundred  ten  of this article.   However, if the amount of
    52  credit allowed under this subdivision for the taxable year  reduces  the
    53  tax  to  such  amount or if the taxpayer otherwise pays tax based on the
    54  fixed dollar minimum amount, any amount of credit thus not deductible in
    55  such taxable year shall be treated as an overpayment of tax to be  cred-
    56  ited  or refunded in accordance with the provisions of section one thou-

        S. 2509--C                         98                         A. 3009--C
 
     1  sand eighty-six of this chapter. Provided, however,  the  provisions  of
     2  subsection  (c)  of  section  one  thousand eighty-eight of this chapter
     3  notwithstanding, no interest will be paid thereon.
     4    §  4. Section 606 of the tax law is amended by adding a new subsection
     5  (lll) to read as follows:
     6    (lll) Restaurant return-to-work tax credit. (1) Allowance  of  credit.
     7  A  taxpayer  shall  be  allowed  a credit, to be computed as provided in
     8  section forty-six of this chapter, against the tax imposed by this arti-
     9  cle.
    10    (2) Application of credit. If the amount of the credit  allowed  under
    11  this subsection for the taxable year exceeds the taxpayer's tax for such
    12  year, the excess shall be treated as an overpayment of tax to be credit-
    13  ed  or refunded in accordance with the provisions of section six hundred
    14  eighty-six of this article, provided, however, that no interest will  be
    15  paid thereon.
    16    §  5. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
    17  of the tax law is amended by adding a new  clause  (xlvii)  to  read  as
    18  follows:
    19  (xlvii) Restaurant return-to-work    Amount of credit under
    20  tax credit                           subdivision fifty-six of
    21                                       section two hundred ten-B
    22    § 6. This act shall take effect immediately.
 
    23                                  SUBPART B

    24    Section 1. The tax law is amended by adding a new section 24-c to read
    25  as follows:
    26    §  24-c.  New  York city musical and theatrical production tax credit.
    27  (a) (1) Allowance of credit. A taxpayer that is  a  qualified  New  York
    28  city  musical and theatrical production company, or is a sole proprietor
    29  of or a member of a partnership  that  is  a  qualified  New  York  city
    30  musical  and  theatrical  production company, and that is subject to tax
    31  under article nine-A or twenty-two of this chapter, shall be  allowed  a
    32  credit  against  such  tax,  pursuant  to  the provisions referred to in
    33  subdivision (d) of this section, and to be computed as provided in  this
    34  section.
    35    (2)  The  amount of the credit shall be the product (or pro rata share
    36  of the product, in the case of a member of a partnership) of twenty-five
    37  percent and the sum of the qualified production  expenditures  paid  for
    38  during  the  qualified New York city musical and theatrical production's
    39  credit period. Provided however that the amount  of  the  credit  cannot
    40  exceed  three  million  dollars  per qualified New York city musical and
    41  theatrical production for productions whose first performance is  during
    42  the first year in which applications are accepted. For productions whose
    43  first  performance  is  during the second year in which applications are
    44  accepted, such cap shall decrease to one million five  hundred  thousand
    45  dollars  per  qualified  New York city musical and theatrical production
    46  unless the New York city tourism economy has not sufficiently recovered,
    47  as determined by the department of economic development in  consultation
    48  with  the  division  of  the budget. In determining whether the New York
    49  city tourism economy  has  sufficiently  recovered,  the  department  of
    50  economic  development  will  perform  an  analysis  of key New York city
    51  economic indicators which shall include, but not be  limited  to,  hotel
    52  occupancy rates and travel metrics.  The department of economic develop-
    53  ment's  analysis  shall  also be informed by the status of any remaining
    54  COVID-19 restrictions affecting New York  city  musical  and  theatrical

        S. 2509--C                         99                         A. 3009--C

     1  productions.  In  no  event  shall a qualified New York city musical and
     2  theatrical production be eligible for more than one  credit  under  this
     3  program.
     4    (3)  No qualified production expenditures used by a taxpayer either as
     5  the basis for the allowance of the  credit  provided  pursuant  to  this
     6  section  or  used  in the calculation of the credit provided pursuant to
     7  this section shall be used by such taxpayer to claim  any  other  credit
     8  allowed pursuant to this chapter.
     9    (b)  Definitions.  As  used in this section, the following terms shall
    10  have the following meanings:
    11    (1) "Qualified musical and theatrical production" means  a  for-profit
    12  live,  dramatic  stage  presentation  that,  in its original or adaptive
    13  version, is performed in a qualified New York city production  facility,
    14  whether  or  not  such  production was performed in a qualified New York
    15  city production facility prior to the state disaster emergency  pursuant
    16  to executive order two hundred two of two thousand twenty.
    17    (2)  "Qualified  production  expenditure" means any costs for tangible
    18  property used and services performed directly and predominantly  in  the
    19  production  of  a qualified musical and theatrical production within the
    20  state of New York, including: (i) expenditures for design,  construction
    21  and  operation,  including  sets,  special and visual effects, costumes,
    22  wardrobes, make-up, accessories and costs associated with sound,  light-
    23  ing, and staging; (ii) all salaries, wages, fees, and other compensation
    24  including  related  benefits  for  services performed of which the total
    25  allowable expense shall not exceed  two  hundred  thousand  dollars  per
    26  week;  and  (iii)  technical and crew production costs, such as expendi-
    27  tures for a qualified New York city production  facility,  or  any  part
    28  thereof,  props, make-up, wardrobe, costumes, equipment used for special
    29  and visual effects, sound recording,  set  construction,  and  lighting.
    30  Qualified  production  expenditure  does  not include any costs incurred
    31  prior to the credit period of a qualified  New  York  city  musical  and
    32  theatrical production company.
    33    (3)  "Qualified  New  York  city production facility" means a facility
    34  located within the city  of  New  York  (i)  in  which  live  theatrical
    35  productions  are  or  are  intended to be primarily presented, (ii) that
    36  contains at least one stage, a seating capacity of five hundred or  more
    37  seats,  and dressing rooms, storage areas, and other ancillary amenities
    38  necessary for the qualified musical and theatrical production, and (iii)
    39  for which receipts attributable to ticket sales constitute  seventy-five
    40  percent or more of gross receipts of the facility.
    41    (4)  "Qualified New York city musical and theatrical production compa-
    42  ny" is a corporation, partnership, limited partnership, or other  entity
    43  or individual which or who is principally engaged in the production of a
    44  qualified  musical or theatrical production that is to be performed in a
    45  qualified New York city production facility.
    46    (5) (i) "The credit period of a qualified New York  city  musical  and
    47  theatrical  production company" is the period starting on the production
    48  start date and ending on the earlier of the date the  qualified  musical
    49  and  theatrical  production has expended sufficient qualified production
    50  expenditures to reach its credit cap, March thirty-first,  two  thousand
    51  twenty-three or the date the qualified musical and theatrical production
    52  closes.
    53    (ii)  "The  production  start  date"  is the date that is up to twelve
    54  weeks prior to the first performance of the qualified musical and theat-
    55  rical production.

        S. 2509--C                         100                        A. 3009--C
 
     1    (c) The credit shall be allowed for the taxable year beginning  on  or
     2  after  January  first, two thousand twenty-one but before January first,
     3  two thousand twenty-four.  A qualified New York city musical and  theat-
     4  rical production company shall claim the credit in the year in which its
     5  credit period ends.
     6    (d)  Cross-references.  For  application of the credit provided for in
     7  this section, see the following provisions of this chapter:
     8    (1) article 9-A: section 210-B: subdivision 57;
     9    (2) article 22: section 606: subsection (mmm).
    10    (e) Notwithstanding any provision of this chapter, (i)  employees  and
    11  officers  of  the  department of economic development and the department
    12  shall be allowed and are directed  to  share  and  exchange  information
    13  regarding  the credits applied for, allowed, or claimed pursuant to this
    14  section and taxpayers who are applying for credits or who  are  claiming
    15  credits, including information contained in or derived from credit claim
    16  forms  submitted  to  the  department and applications for certification
    17  submitted to the  department  of  economic  development,  and  (ii)  the
    18  commissioner and the commissioner of the department of economic develop-
    19  ment  may release the names and addresses of any qualified New York city
    20  musical and theatrical production company entitled to claim this  credit
    21  and the amount of the credit earned by such company.
    22    (f) Maximum amount of credits. (1) The aggregate amount of tax credits
    23  allowed  under  this  section,  subdivision  fifty-seven  of section two
    24  hundred ten-B and subsection (mmm) of section six hundred  six  of  this
    25  chapter  shall be one hundred million dollars.  Such aggregate amount of
    26  credits shall be allocated by the  department  of  economic  development
    27  among  taxpayers based on the date of first performance of the qualified
    28  musical and theatrical production.
    29    (2) The commissioner of economic development,  after  consulting  with
    30  the  commissioner,  shall promulgate regulations to establish procedures
    31  for the allocation of tax credits as  required  by  this  section.  Such
    32  rules  and  regulations shall include provisions describing the applica-
    33  tion process, the due dates for such applications,  the  standards  that
    34  will  be  used to evaluate the applications, the documentation that will
    35  be provided by applicants to substantiate to the department  the  amount
    36  of  qualified production expenditures of such applicants, and such other
    37  provisions as deemed  necessary  and  appropriate.  Notwithstanding  any
    38  other  provisions  to the contrary in the state administrative procedure
    39  act, such rules and regulations may be adopted on  an  emergency  basis.
    40  In  no  event  shall  a  qualified  New York city musical and theatrical
    41  production submit an application for this program after  December  thir-
    42  ty-first, two thousand twenty-two.
    43    (g)  Any  qualified  New  York  city musical and theatrical production
    44  company that performs in a qualified New York city  production  facility
    45  and applies to receive a credit under this section shall be required to:
    46  (1)  participate  in  a  New  York state diversity and arts job training
    47  program; (2) create and implement a plan to ensure that their production
    48  is available and accessible for low-or no-cost to low income  New  York-
    49  ers;  and  (3)  contribute  to  the  New York state council on the arts,
    50  cultural program fund an amount up to fifty percent of the total credits
    51  received if its production earns ongoing revenue prospectively after the
    52  end of the credit period that is at least equal to two  hundred  percent
    53  of  its  ongoing production costs, with such amount payable from twenty-
    54  five percent of net operating profits, such amounts payable on a monthly
    55  basis, up until such  fifty  percent  of  the  total  credit  amount  is

        S. 2509--C                         101                        A. 3009--C
 
     1  reached.  Any  funds  deposited pursuant to this subdivision may be used
     2  for arts and cultural educational and workforce development programs.
     3    §  2. Section 210-B of the tax law is amended by adding a new subdivi-
     4  sion 57 to read as follows:
     5    57. New York city musical and theatrical production  tax  credit.  (a)
     6  Allowance  of  credit.  A  taxpayer  shall  be  allowed  a credit, to be
     7  computed as provided in section twenty-four-c of this  chapter,  against
     8  the taxes imposed by this article.
     9    (b)  Application  of credit. The credit allowed under this subdivision
    10  for the taxable year shall not reduce the tax due for such year to  less
    11  than  the  amount  prescribed  in  paragraph  (d)  of subdivision one of
    12  section two hundred ten of this article.   However,  if  the  amount  of
    13  credit  allowed  under this subdivision for the taxable year reduces the
    14  tax to such amount or if the taxpayer otherwise pays tax  based  on  the
    15  fixed dollar minimum amount, any amount of credit thus not deductible in
    16  such  taxable year shall be treated as an overpayment of tax to be cred-
    17  ited or refunded in accordance with the provisions of section one  thou-
    18  sand  eighty-six  of  this chapter. Provided, however, the provisions of
    19  subsection (c) of section one  thousand  eighty-eight  of  this  chapter
    20  notwithstanding, no interest shall be paid thereon.
    21    §  3. Section 606 of the tax law is amended by adding a new subsection
    22  (mmm) to read as follows:
    23    (mmm) New York city musical and theatrical production tax credit.  (1)
    24  Allowance  of  credit.  A  taxpayer  shall  be  allowed  a credit, to be
    25  computed as provided in section twenty-four-c of this  chapter,  against
    26  the tax imposed by this article.
    27    (2)  Application  of credit. If the amount of the credit allowed under
    28  this subsection for the taxable year exceeds the taxpayer's tax for such
    29  year, the excess shall be treated as an overpayment of tax to be credit-
    30  ed or refunded in accordance with the provisions of section six  hundred
    31  eighty-six of this article, provided, however, that no interest shall be
    32  paid thereon.
    33    §  4. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
    34  of the tax law is amended by adding a new clause  (xlviii)  to  read  as
    35  follows:
    36  (xlviii) New York city musical       Amount of credit under
    37  and theatrical production            subdivision fifty-seven of
    38  tax credit                           section two hundred ten-B
    39    § 5. The state finance law is amended by adding a new section 99-ll to
    40  read as follows:
    41    § 99-ll. New York state council on the arts cultural programs fund. 1.
    42  There  is  hereby  established  in  the joint custody of the state comp-
    43  troller and commissioner of taxation and finance a special  fund  to  be
    44  known as the "New York state council on the arts cultural program fund".
    45    2.  Such  fund  shall  consist  of all revenues received by the state,
    46  pursuant to the provisions of section twenty-four-c of the tax  law  and
    47  all  other  moneys  appropriated  thereto  from any other fund or source
    48  pursuant to law. Nothing contained in this  section  shall  prevent  the
    49  state  from  receiving grants, gifts or bequests for the purposes of the
    50  fund as defined in this  section  and  depositing  them  into  the  fund
    51  according to law.
    52    3.  On  or  before the first day of February two thousand twenty-four,
    53  the executive director of the New York state council on the  arts  shall
    54  provide  a  written report to the temporary president of the senate, the
    55  speaker of the assembly, the chair of the senate finance committee,  the
    56  chair  of the assembly ways and means committee, the chair of the senate

        S. 2509--C                         102                        A. 3009--C
 
     1  committee on health, the chair of the  assembly  health  committee,  the
     2  state  comptroller  and  the  public.  Such report shall include how the
     3  monies of the fund were utilized during the preceding calendar year, and
     4  shall include:
     5    (a)  the amount of money disbursed from the fund and the award process
     6  used for such disbursements;
     7    (b) recipients of awards from the fund;
     8    (c) the amount awarded to each;
     9    (d) the purposes for which such awards were granted; and
    10    (e) a summary financial plan for such monies which shall include esti-
    11  mates of all receipts and all disbursements for the current and succeed-
    12  ing fiscal years, along with the actual results from  the  prior  fiscal
    13  year.
    14    4.  Moneys  shall be payable from the fund on the audit and warrant of
    15  the comptroller on vouchers approved  and  certified  by  the  executive
    16  director of the New York state council on the arts.
    17    5.  The  moneys  in  such  fund  shall  be expended for the purpose of
    18  supplementing art and cultural programs  for  secondary  and  elementary
    19  children,  including  programs  that increase access to art and cultural
    20  programs and events for children in underserved communities.
    21    § 6. This act shall take effect immediately and shall apply to taxable
    22  years beginning on or after January 1, 2021, and before January 1,  2024
    23  and  shall  expire  and be deemed repealed on January 1, 2024; provided,
    24  however that the obligations under  paragraph  3  of  subdivision  g  of
    25  section  24-c of the tax law, as added by section one of this act, shall
    26  remain in effect until December 31, 2025.
    27    § 2. Severability clause. If any clause, sentence, paragraph, subdivi-
    28  sion, section or part of this act shall be  adjudged  by  any  court  of
    29  competent  jurisdiction  to  be invalid, such judgment shall not affect,
    30  impair, or invalidate the remainder thereof, but shall  be  confined  in
    31  its  operation  to the clause, sentence, paragraph, subdivision, section
    32  or part thereof directly involved in the controversy in which such judg-
    33  ment shall have been rendered. It is hereby declared to be the intent of
    34  the legislature that this act would  have  been  enacted  even  if  such
    35  invalid provisions had not been included herein.
    36    §  3.  This  act shall take effect immediately provided, however, that
    37  the applicable effective date of Subparts A through B of this act  shall
    38  be as specifically set forth in the last section of such Subparts.
 
    39                                   PART QQ
 
    40    Section  1.  Paragraph  5  of subsection (a) of section 688 of the tax
    41  law, as amended by chapter 61 of the laws of 1989, is amended to read as
    42  follows:
    43    (5) Amounts of less than [one dollar] five dollars.  No interest shall
    44  be allowed or paid if the amount thereof is less than [one dollar]  five
    45  dollars.
    46    §  2. Paragraph 5 of subsection (a) of section 1088 of the tax law, as
    47  added by chapter 61 of the laws of 1989, is amended to read as follows:
    48    (5) Amounts of less than [one dollar] five dollars.  No interest shall
    49  be allowed or paid if the amount thereof is less than [one dollar]  five
    50  dollars.
    51    § 3. This act shall take effect immediately.
 
    52                                   PART RR

        S. 2509--C                         103                        A. 3009--C

     1    Section  1. Subsection (c) of section 612 of the tax law is amended by
     2  adding a new paragraph 44 to read as follows:
     3    (44)  Any  death benefit, to the extent includible in federal adjusted
     4  gross income, paid to the taxpayer in a lump sum pursuant to the  COVID-
     5  19  family  death benefit program established by the metropolitan trans-
     6  portation authority in two  thousand  twenty;  provided,  however,  this
     7  subtraction shall not exceed five hundred thousand dollars and shall not
     8  apply  to  any  benefit payable under such program other than a lump sum
     9  death benefit.
    10    § 2. This act shall take effect immediately and shall apply to taxable
    11  years beginning on or after January 1, 2020.
 
    12                                   PART SS

    13    Section 1.   Subparagraph (B) of paragraph 1  of  subdivision  (a)  of
    14  section  1115  of  the  tax  law, as amended by section 1 of part CCC of
    15  chapter 59 of the laws of 2019, is amended to read as follows:
    16    (B) Until May thirty first, two thousand [twenty-one] twenty-two,  the
    17  food and drink excluded from the exemption provided by clauses (i), (ii)
    18  and  (iii)  of  subparagraph  (A)  of this paragraph, and bottled water,
    19  shall be exempt under this subparagraph when sold  for  one  dollar  and
    20  fifty  cents  or  less  through any vending machine that accepts coin or
    21  currency only or when sold for two dollars or less through  any  vending
    22  machine  that  accepts  any form of payment other than coin or currency,
    23  whether or not it also accepts coin or currency.
    24    § 2.  This act shall take effect immediately.
 
    25                                   PART TT

    26    Section 1. The restore mother nature bond act is enacted  to  read  as
    27  follows:
    28                       ENVIRONMENTAL BOND ACT OF 2022
    29                           "RESTORE MOTHER NATURE"
    30  Section 1. Short title.
    31          2. Creation of state debt.
    32          3. Bonds of the state.
    33          4. Use of moneys received.
    34    §  1.  Short  title.  This  act shall be known and may be cited as the
    35  "environmental bond act of 2022 restore mother nature".
    36    § 2. Creation of state debt. The creation of state debt in  an  amount
    37  not exceeding in the aggregate three billion dollars ($3,000,000,000) is
    38  hereby  authorized  to  provide  moneys for the single purpose of making
    39  environmental improvements  that  preserve,  enhance,  and  restore  New
    40  York's  natural  resources  and  reduce  the impact of climate change by
    41  funding capital projects for: restoration and flood risk  reduction  not
    42  less  than one billion dollars ($1,000,000,000); open space land conser-
    43  vation  and  recreation  up  to  five  hundred  fifty  million   dollars
    44  ($550,000,000);  climate  change  mitigation up to seven hundred million
    45  dollars ($700,000,000); and, water  quality  improvement  and  resilient
    46  infrastructure   not  less  than  five  hundred  fifty  million  dollars
    47  ($550,000,000).
    48    § 3. Bonds of the state. The state comptroller  is  hereby  authorized
    49  and  empowered  to issue and sell bonds of the state up to the aggregate
    50  amount of three billion dollars ($3,000,000,000)  for  the  purposes  of
    51  this  act,  subject  to the provisions of article 5 of the state finance
    52  law. The aggregate principal amount of such bonds shall not exceed three

        S. 2509--C                         104                        A. 3009--C
 
     1  billion dollars ($3,000,000,000) excluding bonds  issued  to  refund  or
     2  otherwise  repay  bonds  heretofore  issued  for such purpose; provided,
     3  however, that upon any such refunding or repayment, the total  aggregate
     4  principal  amount of outstanding bonds may be greater than three billion
     5  dollars ($3,000,000,000) only if the present value of the aggregate debt
     6  service of the refunding or repayment  bonds  to  be  issued  shall  not
     7  exceed  the  present value of the aggregate debt service of the bonds to
     8  be refunded or repaid. The method for calculating present value shall be
     9  determined by law.
    10    § 4. Use of moneys received. The moneys received by the state from the
    11  sale of bonds sold pursuant to this act shall be  expended  pursuant  to
    12  appropriations  for  capital  projects related to design, planning, site
    13  acquisition, demolition,  construction,  reconstruction,  and  rehabili-
    14  tation projects specified in section two of this act.
    15    §  2.  This  act  shall  take  effect  immediately,  provided that the
    16  provisions of section one of this act shall not take effect  unless  and
    17  until  this  act  shall have been submitted to the people at the general
    18  election to be held in November 2022 and shall have been approved  by  a
    19  majority  of all votes cast for and against it at such general election.
    20  Upon approval by the people, section one of this act shall  take  effect
    21  immediately.  The  ballots  to  be  furnished for the use of voters upon
    22  submission of this act shall be in the form prescribed by  the  election
    23  law  and  the  proposition  or question to be submitted shall be printed
    24  thereon in the following form, namely "To address and combat the  impact
    25  of  climate change and damage to the environment, the Environmental Bond
    26  Act of 2022 "Restore Mother Nature" authorizes the sale of  state  bonds
    27  up  to  three  billion dollars to fund environmental protection, natural
    28  restoration, resiliency, and clean energy projects. Shall  the  Environ-
    29  mental Bond Act of 2022 be approved?".
 
    30                                   PART UU
 
    31    Section  1.  The environmental conservation law is amended by adding a
    32  new article 58 to read as follows:
    33                                 ARTICLE 58
    34    IMPLEMENTATION OF THE ENVIRONMENTAL BOND ACT OF 2022 "RESTORE MOTHER
    35                                   NATURE"
    36  Title 1. General Provisions.
    37          3. Restoration and flood risk reduction.
    38          5. Open space land conservation and recreation.
    39          7. Climate change mitigation.
    40          9. Water quality improvement and resilient infrastructure.
    41          11. Environmental justice and reporting.
 
    42                                   TITLE 1
    43                             GENERAL PROVISIONS
 
    44  Section 58-0101. Definitions.
    45          58-0103. Allocation of moneys.
    46          58-0105. Powers and duties.
    47          58-0107. Powers and duties of a municipality.
    48          58-0109. Consistency with federal tax laws.
    49          58-0111. Compliance with other law.
    50  § 58-0101. Definitions.
    51    As used in this article the following terms shall mean and include:

        S. 2509--C                         105                        A. 3009--C
 
     1    1. "Bonds" shall mean general obligation bonds issued pursuant to  the
     2  environmental  bond  act  of  2022 "restore mother nature" in accordance
     3  with article VII of the New York state constitution and article five  of
     4  the state finance law.
     5    2.  "Cost"  means  the  expense  of  an  approved project, which shall
     6  include but not be limited to appraisal, surveying, planning,  engineer-
     7  ing and architectural services, plans and specifications, consultant and
     8  legal  services,  site  preparation,  demolition, construction and other
     9  direct expenses incident to such project.
    10    3. "Department" shall mean the department of  environmental  conserva-
    11  tion.
    12    4.  "Endangered  or  threatened  species  project"  means a project to
    13  restore, recover, or reintroduce an endangered, threatened,  or  species
    14  of  special  concern  pursuant  to  a  recovery plan or restoration plan
    15  prepared and adopted by the department, including but not limited to the
    16  state's wildlife action plan.
    17    5. "Environmental justice community" means a  minority  or  low-income
    18  community  that  may bear a disproportionate share of the negative envi-
    19  ronmental consequences resulting from industrial, municipal, and commer-
    20  cial operations or the execution of federal, state,  local,  and  tribal
    21  programs and policies.
    22    6. "Flood risk reduction project" means projects that use nature-based
    23  solutions  where  possible  to  reduce erosion or flooding, and projects
    24  which mitigate or adapt to flood conditions.
    25    7. "Green buildings project" means (i) installing, upgrading, or modi-
    26  fying a renewable energy source at a state-owned  building  or  for  the
    27  purpose  of  converting or connecting a state-owned building, or portion
    28  thereof, to a renewable energy  source;  (ii)  reducing  energy  use  or
    29  improving  energy  efficiency or occupant health at a state-owned build-
    30  ing; (iii) installing a green roof at a state-owned building;  and  (iv)
    31  emission reduction projects.
    32    8.  "Municipality"  means  a  local public authority or public benefit
    33  corporation, a county, city, town, village, school district, supervisory
    34  district, district corporation, improvement district  within  a  county,
    35  city, town or village, or Indian nation or tribe recognized by the state
    36  or  the  United  States  with  a reservation wholly or partly within the
    37  boundaries of New York state, or any combination thereof.
    38    9. "Nature-based  solution"  means  projects  that  are  supported  or
    39  inspired  by nature or natural processes and functions and that may also
    40  offer environmental, economic, and  social  benefits,  while  increasing
    41  resilience.  Nature-based  solutions  include  both  green  and  natural
    42  infrastructure.
    43    10. "Open space land conservation project" means purchase of fee title
    44  or conservation easements for the purpose of protecting lands or  waters
    45  and/or  providing  recreational  opportunities  for  the public that (i)
    46  possess ecological, habitat, recreational or scenic values; (ii) protect
    47  the quality of a drinking water supply; (iii) provide flood  control  or
    48  flood  mitigation  values;  (iv) constitute a floodplain; (v) provide or
    49  have the potential  to  provide  important  habitat  connectivity;  (vi)
    50  provide  open  space  for  the use and enjoyment of the public; or (vii)
    51  provide community gardens in urban areas.
    52    11. "Recreational infrastructure project"  means  the  development  or
    53  improvement  of  state and municipal parks, campgrounds, nature centers,
    54  fish hatcheries, and infrastructure  associated  with  open  space  land
    55  conservation projects.

        S. 2509--C                         106                        A. 3009--C
 
     1    12. "State assistance payment" means payment of the state share of the
     2  cost  of  projects  authorized  by  this  article  to preserve, enhance,
     3  restore and improve the quality of the state's environment.
     4    13.  "State  entity"  means  any  state  department, division, agency,
     5  office, public authority, or public benefit corporation.
     6    14. "Water quality improvement  project"  for  the  purposes  of  this
     7  title,  means  projects  designed to improve the quality of drinking and
     8  surface waters.
     9    15. "Wetland and stream restoration project" means activities designed
    10  to restore freshwater and tidal wetlands, and streams of the state,  for
    11  the  purpose  of  enhancing  habitat, increasing connectivity, improving
    12  water quality, and flood risk reduction.
    13  § 58-0103. Allocation of moneys.
    14    The moneys received by the state from the sale of  bonds  pursuant  to
    15  the  environmental  bond act of 2022 shall be disbursed in the following
    16  amounts pursuant to  appropriations  as  specifically  provided  for  in
    17  titles three, five, seven, and nine of this article:
    18    1.  Not less than one billion dollars ($1,000,000,000) for restoration
    19  and flood risk reduction as set forth in title three of this article.
    20    2. Up to five hundred fifty million dollars  ($550,000,000)  for  open
    21  space  land  conservation  and  recreation as set forth in title five of
    22  this article.
    23    3. Up to seven hundred  million  dollars  ($700,000,000)  for  climate
    24  change mitigation as set forth in title seven of this article.
    25    4. Not less than five hundred fifty million dollars ($550,000,000) for
    26  water  quality  improvement and resilient infrastructure as set forth in
    27  title nine of this article.
    28  § 58-0105. Powers and duties.
    29    In implementing the provisions of this article the department is here-
    30  by authorized to:
    31    1. Administer funds generated pursuant to the environmental  bond  act
    32  of 2022 "restore mother nature".
    33    2.  In the name of the state, as further provided within this article,
    34  contract to make, within the  limitations  of  appropriations  available
    35  therefor,  state  assistance  payments  toward  the  cost  of  a project
    36  approved, and to be undertaken pursuant to this article.
    37    3. Approve vouchers for the payments pursuant to an approved contract.
    38    4. Enter into contracts with any person, firm,  corporation,  not-for-
    39  profit corporation, agency or other entity, private or governmental, for
    40  the purpose of effectuating the provisions of this article.
    41    5. Promulgate such rules and regulations and to develop such forms and
    42  procedures  necessary  to  effectuate  the  provisions  of this article,
    43  including but not limited to requirements for  the  form,  content,  and
    44  submission of applications by municipalities for state financial assist-
    45  ance.
    46    6.  Delegate  to,  or  cooperate  with,  any other state entity in the
    47  administration of this article.
    48    7. Perform such other and further acts as may be necessary, proper  or
    49  desirable to carry out the provisions of this article.
    50  § 58-0107. Powers and duties of a municipality.
    51    A municipality shall have the power and authority to:
    52    1.  Undertake  and  carry  out  any project for which state assistance
    53  payments pursuant to contract are received or are to be received  pursu-
    54  ant to this article and maintain and operate such project.
    55    2.  Expend  money received from the state pursuant to this article for
    56  costs incurred in conjunction with the approved project.

        S. 2509--C                         107                        A. 3009--C
 
     1    3. Apply for and receive moneys from the  state  for  the  purpose  of
     2  accomplishing  projects  undertaken or to be undertaken pursuant to this
     3  article.
     4    4.  Perform such other and further acts as may be necessary, proper or
     5  desirable to carry out a project or obligation, duty or function related
     6  thereto.
     7  § 58-0109. Consistency with federal tax law.
     8    All actions undertaken pursuant to this article shall be reviewed  for
     9  consistency  with  provisions  of  the federal internal revenue code and
    10  regulations thereunder, in accordance  with  procedures  established  in
    11  connection  with  the  issuance of any tax exempt bonds pursuant to this
    12  article, to preserve the tax exempt status of such bonds.
    13  § 58-0111. Compliance with other law.
    14    Every recipient of funds to be made available pursuant to this article
    15  shall comply with all applicable state, federal and local laws.
    16                                   TITLE 3
    17                    RESTORATION AND FLOOD RISK REDUCTION
    18  Section 58-0301. Allocation of moneys.
    19          58-0303.Programs, plans and projects.
    20  § 58-0301. Allocation of moneys.
    21    Of the moneys received by the state from the sale of bonds pursuant to
    22  the environmental bond act of 2022, not less than  one  billion  dollars
    23  ($1,000,000,000)  shall  be  available for disbursements for restoration
    24  and flood risk reduction projects developed pursuant to section  58-0303
    25  of  this  title.  Not  more  than  two  hundred  fifty  million  dollars
    26  ($250,000,000) of this amount shall be available for  projects  pursuant
    27  to  subdivision  two  of section 58-0303 of this title and not less than
    28  one hundred million dollars ($100,000,000) each shall be  available  for
    29  coastal  rehabilitation  and shoreline restoration projects and projects
    30  which address inland flooding, pursuant to paragraph  a  of  subdivision
    31  one of section 58-0303 of this title.
    32  § 58-0303. Programs, plans and projects.
    33    1. Eligible restoration and flood risk reduction projects include, but
    34  are not limited to costs associated with:
    35    a. (1) projects identified in state and regional management and resto-
    36  ration  programs  and plans including but not limited to the Great Lakes
    37  Action Agenda, Mohawk River Basin  Action  Agenda,  Ocean  Action  Plan,
    38  Hudson  River  Estuary  Action  Agenda,  Long Island Sound Comprehensive
    39  Conservation and Management Plan, South Shore Estuary Reserve Comprehen-
    40  sive Management Plan, Peconic  Estuary  Comprehensive  Conservation  and
    41  Management  Plan,  Delaware Action Plan, Susquehanna Action Plan, forest
    42  management framework for New York City and New  York/New  Jersey  Harbor
    43  Estuary Plan;
    44    (2) local waterfront revitalization plans prepared pursuant to article
    45  forty-two of the executive law; and
    46    (3) coastal rehabilitation and shoreline restoration projects, includ-
    47  ing nature-based solutions;
    48    b. flood risk reduction projects including but not limited to:  acqui-
    49  sition  of  real property; moving, lifting or raising of existing flood-
    50  prone infrastructure or structures; relocation, repair,  or  raising  of
    51  flood-prone  or  repeatedly  flooded  roadways;  and projects to remove,
    52  alter, or right-size dams, bridges, and culverts, but shall not  include
    53  routine  construction or maintenance undertaken by the state and munici-
    54  palities which does not provide flood risk reduction benefits; and
    55    c. restoration projects including but not  limited  to:    floodplain,
    56  wetland and stream restoration projects; forest conservation; endangered

        S. 2509--C                         108                        A. 3009--C
 
     1  and  threatened  species  projects;  and  habitat  restoration projects,
     2  including acquisition of fee title and easements,  intended  to  improve
     3  the lands and waters of the state of ecological significance or any part
     4  thereof,  including,  but not limited to forests, ponds, bogs, wetlands,
     5  bays, sounds, streams, rivers,  or  lakes  and  shorelines  thereof,  to
     6  support  a  spawning,  nursery, wintering, migratory, nesting, breeding,
     7  feeding, or foraging environment for fish and wildlife and other biota.
     8    2. The commissioner and the commissioner of the  division  of  housing
     9  and community renewal are authorized pursuant to paragraph b of subdivi-
    10  sion one of this section to purchase private real property identified as
    11  at-risk to flooding, from willing sellers. The commissioner of the divi-
    12  sion of housing and community renewal shall be authorized to transfer to
    13  any state agency or public authority any real property in order to carry
    14  out  the  purposes of this article. In connection therewith, the housing
    15  trust fund corporation shall be authorized to create a subsidiary corpo-
    16  ration to carry out the program authorized under this subdivision.  Such
    17  subsidiary  corporation  shall  have all the privileges, immunities, tax
    18  exemption and other exemptions of the agency to the extent the same  are
    19  not inconsistent with this section.
    20    a.  The  commissioner  and the commissioner of the division of housing
    21  and community renewal or any other department or state agency  that  has
    22  received  funds  suballocated  pursuant  to  this section may enter into
    23  agreements with municipalities, and not-for-profit corporations for  the
    24  purpose of implementing a program pursuant to this section.
    25    b.  The  department  and the division of housing and community renewal
    26  shall prioritize projects in communities based on  past  flood  risk  or
    27  those  that  participate  in  the  federal emergency management agency's
    28  (FEMA) community rating system.
    29    c. Any state agency  or  authority,  municipality,  or  not-for-profit
    30  corporation purchasing private real property may expend costs associated
    31  with:
    32    (1)  the  acquisition  of real property, based upon the pre-flood fair
    33  market value of the subject property;
    34    (2) the demolition and removal of structures and/or infrastructure  on
    35  the property; and
    36    (3) the restoration of natural resources to facilitate beneficial open
    37  space, flood mitigation, and/or shoreline stabilization.
    38    d. Notwithstanding any provision of law to the contrary, any structure
    39  which  is  located  on  real property purchased pursuant to this program
    40  shall be demolished or removed, provided that it does not serve a use or
    41  purpose consistent with paragraph f of this subdivision.
    42    e. Notwithstanding any provision of law to the contrary, real property
    43  purchased with funding pursuant to this program shall be property of the
    44  state, municipality, or a not-for-profit corporation.
    45    f. Notwithstanding any provision of law to the contrary, real property
    46  purchased with funding pursuant to this program shall  be  restored  and
    47  maintained  in  perpetuity  in a manner that, aims to increase ecosystem
    48  function, provide additional flood  damage  mitigation  for  surrounding
    49  properties, protect wildlife habitat, and wherever practicable and safe,
    50  allow  for  passive  and/or  recreational community use. Municipal flood
    51  mitigation plans, resilience, waterfront revitalization plans or  hazard
    52  mitigation  plans,  when  applicable, shall be consulted to identify the
    53  appropriate restoration and end-use of the property.
    54    g. All or a portion of  the  appropriation  in  this  section  may  be
    55  provided  to  the  department  or  the division of housing and community

        S. 2509--C                         109                        A. 3009--C
 
     1  renewal or suballocated to any other department, state agency  or  state
     2  authority.
     3    h.  Private  real  property  identified  as at-risk to flooding should
     4  generally be limited to those: (1) identified as being  within  the  one
     5  hundred-year  floodplain  on  the most recent FEMA flood insurance maps;
     6  (2) flooded structures that would  qualify  for  buyout  under  criteria
     7  generally applicable to FEMA post-emergency acquisitions; (3) structures
     8  identified  in  a  state,  federal, local or regional technical study as
     9  suitable for the location  of  a  flood  risk  management  or  abatement
    10  project  in  areas immediately proximate to inland or coastal waterways;
    11  or (4) structures located in coastal or riparian areas  that  have  been
    12  determined  by  a  state,  federal, local or regional technical study to
    13  significantly exacerbate flooding in other locations.
    14    3. The department, the office of parks, recreation, and historic pres-
    15  ervation and the department of state are  authorized  to  provide  state
    16  assistance  payments  or  grants  to  municipalities  and not-for-profit
    17  corporations and undertake projects pursuant to paragraph a of  subdivi-
    18  sion one of this section.
    19    4.  The  department  and the office of parks, recreation, and historic
    20  preservation are authorized to  provide  state  assistance  payments  or
    21  grants  to  municipalities and not-for-profit corporations and undertake
    22  projects pursuant to paragraph b of subdivision  one  of  this  section.
    23  Culvert and bridge projects shall be in compliance with the department's
    24  stream crossing guidelines and best management practices, and engineered
    25  for  structural  integrity and appropriate hydraulic capacity including,
    26  where available, projects flows based on flood  modeling  that  incorpo-
    27  rates   climate   change  projections  and  shall  not  include  routine
    28  construction or maintenance undertaken by the state or municipalities.
    29    5. The department and the office of parks,  recreation,  and  historic
    30  preservation  are  authorized  to  provide  state assistance payments or
    31  grants to municipalities and not-for-profit corporations  and  undertake
    32  projects pursuant to paragraph c of subdivision one of this section.
    33    6.  Provided  that  for the purposes of selecting projects for funding
    34  under paragraphs b and c of subdivision one of this section,  the  rele-
    35  vant  agencies shall develop eligibility guidelines and post information
    36  on the department's website in the environmental notice bulletin provid-
    37  ing for a thirty-day public comment period and upon adoption  post  such
    38  eligibility guidelines on the relevant agency's website.
    39                                   TITLE 5
    40                 OPEN SPACE LAND CONSERVATION AND RECREATION
    41  Section 58-0501. Allocation of moneys.
    42          58-0503. Programs, plans and projects.
    43  § 58-0501. Allocation of moneys.
    44    Of the moneys received by the state from the sale of bonds pursuant to
    45  the  environmental  bond  act  of  2022  to  be used for open space land
    46  conservation and recreation projects, up to five hundred  fifty  million
    47  dollars  ($550,000,000)  shall  be  available  for  programs, plans, and
    48  projects developed pursuant to section 58-0503 of this  title,  however,
    49  not  more  than seventy-five million dollars ($75,000,000) shall be made
    50  available for the creation of  a  fish  hatchery,  or  the  improvement,
    51  expansion,  repair  or maintenance of existing fish hatcheries, not less
    52  than two hundred million dollars ($200,000,000) shall be made  available
    53  for  open  space  land  conservation projects pursuant to paragraph a of
    54  subdivision one of section 58-0503 of this title and not less  than  one
    55  hundred million dollars ($100,000,000) shall be made available for farm-

        S. 2509--C                         110                        A. 3009--C
 
     1  land  protection  pursuant  to paragraph b of subdivision one of section
     2  58-0503 of this title.
     3  § 58-0503. Programs, plans and projects.
     4    1.  Eligible  open  space  working  lands  conservation and recreation
     5  projects include, but are not limited to:
     6    a. costs associated with open space land conservation projects;
     7    b. costs associated with purchasing conservation easements to  protect
     8  farmland  pursuant  to  article  twenty-five-aaa  of the agriculture and
     9  markets law; and
    10    c. costs associated with recreational infrastructure projects.
    11    2. The department or the office  of  parks,  recreation  and  historic
    12  preservation  are  authorized  to undertake open space land conservation
    13  projects, in cooperation with willing sellers  pursuant  to  subdivision
    14  one of this section and may enter into an agreement for purchase of real
    15  property or conservation easements on real property by a municipality or
    16  a  not-for-profit  corporation.  Any  such  agreement shall contain such
    17  provisions as shall be necessary to ensure that the purchase is consist-
    18  ent with, and in furtherance of, this title and shall be subject to  the
    19  approval  of  the  comptroller and, as to form, the attorney general. In
    20  undertaking such projects, such commissioners shall consider  the  state
    21  land acquisition plan prepared pursuant to section 49-0207 of this chap-
    22  ter.  Further,  the  department  or  the office of parks, recreation and
    23  historic  preservation  are  authorized  to  provide  state   assistance
    24  payments  to  municipalities for eligible projects consistent with para-
    25  graphs a and c of subdivision one of this section.
    26    3. The cost of an open space land conservation project  shall  include
    27  the cost of preparing a management plan for the preservation and benefi-
    28  cial  public  enjoyment  of  the  land acquired pursuant to this section
    29  except where such a management plan  already  exists  for  the  acquired
    30  land.
    31    4.  The  department  and the department of agriculture and markets are
    32  authorized to provide, pursuant to paragraph b  of  subdivision  one  of
    33  this  section,  farmland  preservation  implementation  grants to county
    34  agricultural and farmland protection boards pursuant to article  twenty-
    35  five-aaa  of the agriculture and markets law, or to municipalities, soil
    36  and water conservation  districts  or  not-for-profit  corporations  for
    37  implementation of projects.
    38    5.  The  department  is authorized to expend moneys to purchase equip-
    39  ment, devices, and other necessary materials and to acquire fee title or
    40  conservation easements in lands for monitoring,  restoration,  recovery,
    41  or  reintroduction  projects for species listed as endangered or threat-
    42  ened or listed as a species  of  special  concern  pursuant  to  section
    43  11-0535 of this chapter.
    44    6.  The  department  or  the  office of parks, recreation and historic
    45  preservation are authorized to expend moneys for the  planning,  design,
    46  and  construction of projects to develop and improve parks, campgrounds,
    47  nature centers, fish hatcheries, and other recreational facilities.
    48    7. The commissioner and a not-for-profit corporation may enter into  a
    49  contract  for  the  undertaking  by the not-for-profit corporation of an
    50  open space land acquisition project.
    51    8. Real property acquired, developed, improved, restored or  rehabili-
    52  tated  by  or through a municipality pursuant to paragraph a of subdivi-
    53  sion one of this section or undertaken by or on behalf of a municipality
    54  with funds made available pursuant to this  title  shall  not  be  sold,
    55  leased,  exchanged,  donated  or otherwise disposed of or used for other
    56  than public park purposes without the express authority of an act of the

        S. 2509--C                         111                        A. 3009--C
 
     1  legislature, which shall provide for the substitution of other lands  of
     2  equal  environmental  value  and fair market value and reasonably equiv-
     3  alent usefulness and location to  those  to  be  discontinued,  sold  or
     4  disposed  of,  and  such  other requirements as shall be approved by the
     5  commissioner.
     6    9. Provided that for the purposes of selecting  projects  for  funding
     7  under  paragraphs  a and b of subdivision one of this section, the rele-
     8  vant agencies shall develop eligibility guidelines and post  information
     9  on the department's website in the environmental notice bulletin provid-
    10  ing  for  a thirty day public comment period and upon adoption post such
    11  eligibility guidelines on the relevant agency's website.
    12                                   TITLE 7
    13                          CLIMATE CHANGE MITIGATION
    14  Section 58-0701. Allocation of moneys.
    15          58-0703. Programs, plans and projects.
    16  § 58-0701. Allocation of moneys.
    17    Of the moneys received by the state from the sale of bonds pursuant to
    18  the environmental bond act of 2022, up to seven hundred million  dollars
    19  ($700,000,000)  shall  be  made  available for disbursements for climate
    20  change mitigation projects developed pursuant to section 58-0703 of this
    21  title. Not less than three hundred fifty million dollars  ($350,000,000)
    22  of this amount shall be available for green buildings projects.
    23  § 58-0703. Programs, plans and projects.
    24    1.  Eligible  climate  change mitigation projects include, but are not
    25  limited to:
    26    a. costs  associated  with  green  building  projects,  projects  that
    27  increase  energy  efficiency or the use or siting of renewable energy on
    28  state-owned buildings or properties including  buildings  owned  by  the
    29  state  university of the state of New York, city university of the state
    30  of New York, and community colleges;
    31    b. costs associated with projects that  utilize  natural  and  working
    32  lands  to  sequester carbon and mitigate methane emissions from agricul-
    33  tural  sources,  such  as  manure  storage  through  cover  and  methane
    34  reduction technologies;
    35    c.  costs  associated  with  implementing climate adaptation and miti-
    36  gation projects pursuant to section 54-1523 of this chapter;
    37    d. costs associated with urban forestry projects such  as  forest  and
    38  habitat  restoration,  for purchase and planting of street trees and for
    39  projects to expand  the  existing  tree  canopy  and  bolster  community
    40  health;
    41    e.  costs  associated  with  projects  that  reduce  urban heat island
    42  effect, such as installation of  green  roofs,  open  space  protection,
    43  community  gardens,  cool  pavement  projects,  projects  that create or
    44  upgrade community cooling centers, and the  installation  of  reflective
    45  roofs where installation of green roofs is not possible;
    46    f. costs associated with projects to reduce or eliminate air pollution
    47  from stationary or mobile sources of air pollution affecting an environ-
    48  mental justice community; and
    49    g.  costs  associated  with  projects  which would reduce or eliminate
    50  water pollution, whether from point or non-point  discharges,  affecting
    51  an environmental justice community.
    52    2.  The  department,  the  department  of agriculture and markets, the
    53  office of parks, recreation and  historic  preservation,  the  New  York
    54  state energy research and development authority and the office of gener-
    55  al  services  are  authorized  to  provide  state assistance payments or

        S. 2509--C                         112                        A. 3009--C
 
     1  grants to municipalities and not-for-profit  corporations  or  undertake
     2  projects pursuant to this section.
     3    3.  Provided  that  for the purposes of selecting projects for funding
     4  under this section, the  relevant  agencies  shall  develop  eligibility
     5  guidelines and post information on the department's website in the envi-
     6  ronmental  notice  bulletin  providing  for  a thirty-day public comment
     7  period and upon adoption post such eligibility guidelines on  the  rele-
     8  vant agency's website.
     9                                   TITLE 9
    10           WATER QUALITY IMPROVEMENT AND RESILIENT INFRASTRUCTURE
    11  Section 58-0901. Allocation of moneys.
    12          58-0903. Programs, plans and projects.
    13  § 58-0901. Allocation of moneys.
    14    Of the moneys received by the state from the sale of bonds pursuant to
    15  the  environmental  bond act of 2022 for disbursements for state assist-
    16  ance for water quality improvement projects as defined by title  one  of
    17  this   article,  not  less  than  five  hundred  fifty  million  dollars
    18  ($550,000,000) shall be available for water quality improvement projects
    19  developed pursuant to section 58-0903 of this title. Not less  than  two
    20  hundred million dollars ($200,000,000) of this amount shall be available
    21  for  wastewater  infrastructure  projects undertaken pursuant to the New
    22  York state water infrastructure improvement  act  of  2017  pursuant  to
    23  paragraph e of subdivision one of section 58-0903 of this title, and not
    24  less  than one hundred million dollars ($100,000,000) shall be available
    25  for municipal stormwater projects pursuant to paragraph a of subdivision
    26  one of section 58-0903 of this title.
    27  § 58-0903. Programs, plans and projects.
    28    1. Eligible water quality improvement project costs include,  but  are
    29  not limited to:
    30    a.  costs  associated  with grants to municipalities for projects that
    31  reduce or control storm water runoff, using green  infrastructure  where
    32  practicable;
    33    b.  costs  associated  with projects that reduce agricultural nutrient
    34  runoff and promote soil health such as projects which implement  compre-
    35  hensive  nutrient  management plans, other agricultural nutrient manage-
    36  ment projects, and  non-point  source  abatement  and  control  programs
    37  including  projects developed pursuant to sections eleven-a and eleven-b
    38  of the soil and water conservation districts;
    39    c. costs associated with projects that address  harmful  algal  blooms
    40  such  as  abatement projects and projects focused on addressing nutrient
    41  reduction in freshwater and  marine  waters,  wastewater  infrastructure
    42  systems that treat nitrogen and phosphorus, and lake treatment systems;
    43    d.  costs associated with wastewater infrastructure projects including
    44  but not limited to extending or  establishing  sewer  lines  to  replace
    45  failing  septic systems or cesspools and projects as provided by section
    46  twelve hundred eighty-five-u of the public authorities law;
    47    e. costs associated with projects to reduce, avoid or eliminate  point
    48  and  non-point  source discharges to water including projects authorized
    49  by the New York state water improvement infrastructure act of  2017  and
    50  section twelve hundred eighty-five-s of the public authorities law;
    51    f.  costs  associated  with  the  establishment of riparian buffers to
    52  provide distance between farm fields and streams or abate erosion during
    53  high flow events; and
    54    g. costs associated with lead service  line  replacement  pursuant  to
    55  section eleven hundred fourteen of the public health law.

        S. 2509--C                         113                        A. 3009--C
 
     1    2.  The  department  and  the  New York state environmental facilities
     2  corporation are authorized  to  provide  state  assistance  payments  or
     3  grants  to municipalities for projects authorized pursuant to paragraphs
     4  a, b, and d of subdivision one of this section.
     5    3.  The  department  of agriculture and markets shall be authorized to
     6  make state assistance payments to soil and water conservation  districts
     7  for  the  cost  of  implementing  agricultural  environmental management
     8  plans, including purchase of equipment for measuring and monitoring soil
     9  health and soil conditions.
    10    4. The department is authorized to make grants available  to  not-for-
    11  profits and academic institutions for paragraphs b, c, and f of subdivi-
    12  sion  one of this section, and make state assistance payments to munici-
    13  palities and undertake projects pursuant to this section.
    14    5. Provided that for the purposes of selecting projects for funding of
    15  this section, the relevant agencies shall develop eligibility guidelines
    16  and post information on the department's website  in  the  environmental
    17  notice  bulletin  providing  for  a thirty-day public comment period and
    18  upon adoption post such eligibility guidelines on the relevant  agency's
    19  website.
    20                                  TITLE 11
    21                     ENVIRONMENTAL JUSTICE AND REPORTING
    22  Section 58-1101. Benefits of funds.
    23          58-1103. Reporting.
    24  § 58-1101. Benefits of funds.
    25    The  department  shall  make  every  effort practicable to ensure that
    26  thirty-five percent of the funds pursuant to this article benefit  envi-
    27  ronmental justice communities.
    28  § 58-1103. Reporting.
    29    1.  No  later  than  sixty days following the end of each fiscal year,
    30  each department, agency, public benefit corporation, and public authori-
    31  ty receiving an allocation or allocations of appropriation financed from
    32  the restore mother nature environmental bond act of 2022 shall submit to
    33  the commissioner in a manner and form prescribed by the department,  the
    34  following  information  as  of  March  thirty-first of such fiscal year,
    35  within each category listed in this title:    the  total  appropriation;
    36  total  commitments;  year-to-date  disbursements;  remaining uncommitted
    37  balances; and a description of each project.
    38    2. No later than one hundred twenty days following  the  end  of  each
    39  fiscal  year, the department shall submit to the governor, the temporary
    40  president of the senate, and the speaker of the assembly a  report  that
    41  includes  the information received. A copy of the report shall be posted
    42  on the department's website.
    43    § 2. The state finance law is amended by adding a new section  97-tttt
    44  to read as follows:
    45    §  97-tttt. Restore mother nature bond fund. 1. There is hereby estab-
    46  lished in the joint custody of the state comptroller and the commission-
    47  er of taxation and finance a special fund to be known  as  the  "restore
    48  mother nature bond fund".
    49    2.  The state comptroller shall deposit into the restore mother nature
    50  bond fund all moneys received by the state from the sale of bonds and/or
    51  notes for uses eligible pursuant to section four  of  the  environmental
    52  bond act of 2022 "restore mother nature".
    53    3.  Moneys in the restore mother nature bond fund, following appropri-
    54  ation by the legislature and allocation by the director of  the  budget,
    55  shall  be  available  only  for  reimbursement of expenditures made from
    56  appropriations from the capital projects fund for  the  purpose  of  the

        S. 2509--C                         114                        A. 3009--C
 
     1  restore  mother nature bond fund, as set forth in the environmental bond
     2  act of 2022 "restore mother nature".
     3    4. No moneys received by the state from the sale of bonds and/or notes
     4  sold  pursuant  to  the  environmental  bond act of 2022 "restore mother
     5  nature" shall be expended for any project until funds therefor have been
     6  allocated pursuant to the provisions of this section and copies  of  the
     7  appropriate  certificates of approval filed with the chair of the senate
     8  finance committee, the chair of the assembly ways  and  means  committee
     9  and the state comptroller.
    10    §  3.  Section  61 of the state finance law is amended by adding a new
    11  subdivision 32 to read as follows:
    12    32. Thirty years. For the payment of "restore mother nature" projects,
    13  as defined in article fifty-eight of the environmental conservation  law
    14  and  undertaken  pursuant to a chapter of the laws of two thousand twen-
    15  ty-one, enacting and constituting the environmental  bond  act  of  2022
    16  "restore mother nature".  Thirty years for flood control infrastructure,
    17  other  environmental  infrastructure, wetland and other habitat restora-
    18  tion, water quality projects, acquisition of land, including acquisition
    19  of real property, and renewable  energy  projects.  Notwithstanding  the
    20  foregoing,  for  the  purposes  of  calculating annual debt service, the
    21  state comptroller shall apply a weighted average period of probable life
    22  of restore mother nature projects, including any other works or purposes
    23  to be financed with state debt. Weighted average period of probable life
    24  shall be determined by computing the sum of the  products  derived  from
    25  multiplying  the  dollar value of the portion of the debt contracted for
    26  each work or purpose (or class of works or  purposes)  by  the  probable
    27  life  of such work or purpose (or class of works or purposes) and divid-
    28  ing the resulting sum by the dollar  value  of  the  entire  debt  after
    29  taking into consideration any original issue premium or discount.
    30    §  4.  If any clause, sentence, paragraph, section or part of this act
    31  shall be adjudged by any court of competent jurisdiction to be  invalid,
    32  such judgment shall not affect, impair or invalidate the remainder ther-
    33  eof,  but  shall  be  confined in its operation to the clause, sentence,
    34  paragraph, section or part thereof directly involved in the  controversy
    35  in which such judgment shall have been rendered.
    36    §  5.  This  act shall take effect only in the event that section 1 of
    37  part TT of the chapter of the laws of 2021  enacting  the  environmental
    38  bond  act  of 2022 "restore mother nature" is submitted to the people at
    39  the general election to be held in November 2022 and is  approved  by  a
    40  majority  of  all  votes  cast for and against it at such election. Upon
    41  such approval, this act shall take effect immediately; provided that the
    42  commissioner of environmental conservation shall notify the  legislative
    43  bill drafting commission upon the occurrence of the enactment of section
    44  1  of  part  TT of the chapter of the laws of 2021 enacting the environ-
    45  mental bond act of 2022 "restore  mother  nature",  in  order  that  the
    46  commission  may  maintain  an accurate and timely effective data base of
    47  the official text of the laws of the state of New York in furtherance of
    48  effectuating the provisions of section 44 of  the  legislative  law  and
    49  section  70-b  of  the  public  officers law. Effective immediately, the
    50  addition, amendment, and/or repeal of any rule or  regulation  necessary
    51  for the implementation of the foregoing sections of this act are author-
    52  ized  and  directed to be made and completed on or before such effective
    53  date.
 
    54                                   PART VV

        S. 2509--C                         115                        A. 3009--C
 
     1    Section 1. Short title. This act shall be known and may  be  cited  as
     2  the "COVID-19 pandemic small business recovery grant program".
     3    §  2.  Section  1 of chapter 174 of the laws of 1968, constituting the
     4  New York state urban development corporation act, is amended by adding a
     5  new section 16-ff to read as follows:
     6    § 16-ff. COVID-19 pandemic small business recovery grant  program.  1.
     7  Definitions. As used in this section, the following terms shall have the
     8  following meanings:
     9    (a)  "Small  business" shall mean a business which is resident in this
    10  state, independently owned and operated, not dominant in its field,  and
    11  employs one hundred or less persons.
    12    (b) "Micro-business" shall mean a business which is a resident in this
    13  state,  independently owned and operated, not dominant in its field, and
    14  employs ten or less persons.
    15    (c) "The program" shall mean  the  COVID-19  pandemic  small  business
    16  recovery  grant  program established pursuant to subdivision two of this
    17  section.
    18    (d) "Applicant" shall mean a small business or for-profit  independent
    19  arts  and  cultural  organization  submitting an application for a grant
    20  award to the program.
    21    (e) "COVID-19 health and  safety  protocols"  means  any  restrictions
    22  imposed  on  the  operation of businesses by executive order 202 of 2020
    23  issued by the governor, or any extension or subsequent  executive  order
    24  issued  in response to the novel coronavirus (COVID-19) pandemic, or any
    25  other statute, rule, or regulation imposing restrictions on  the  opera-
    26  tion  of  businesses  in  response  to  the novel coronavirus (COVID-19)
    27  pandemic.
    28    (f) "For-profit independent arts and cultural organization" shall mean
    29  a small or medium sized private for-profit, independently operated live-
    30  performance venue, promoter, production company, or performance  related
    31  business  located  in  New  York  state  negatively impacted by COVID-19
    32  health and safety protocols, and having one hundred  or  less  full-time
    33  employees,  excluding  seasonal  employees. The qualifying organizations
    34  under this definition may include businesses engaged in a field  includ-
    35  ing, but not limited to, architecture, dance, design, film, music, thea-
    36  ter, opera, media, literature, museum activities, visual arts, folk arts
    37  and casting.
    38    2.  COVID-19  pandemic  small  business  recovery grant program estab-
    39  lished.  The COVID-19 pandemic small business recovery grant program  is
    40  hereby  created to provide assistance to small businesses and for-profit
    41  independent arts and cultural organizations who have experienced econom-
    42  ic hardship during the COVID-19 pandemic.
    43    3. Authorization. The corporation is hereby authorized,  using  avail-
    44  able  funds,  to  issue  grants  and  provide  technical  assistance and
    45  outreach to small businesses, for-profit independent arts  and  cultural
    46  organizations,  and  technical  assistance  partners  for the purpose of
    47  aiding the recovery of the New York state economy,  and  may  promulgate
    48  guidelines or regulations to effectuate the purposes herein.
    49    4.  Selection  criteria  and  application  process. (a) In order to be
    50  eligible for a grant or additional form of support under the program, an
    51  eligible small business or  for-profit  independent  arts  and  cultural
    52  organization shall:
    53    (i)  Be incorporated in New York state or licensed or registered to do
    54  business in New York state;

        S. 2509--C                         116                        A. 3009--C
 
     1    (ii) Be a currently viable small business  or  for-profit  independent
     2  arts  and  cultural organization that has been in operation since before
     3  March 1, 2019;
     4    (iii)  Be  able to demonstrate lost revenue or other economic hardship
     5  due to the COVID-19 pandemic or  compliance  with  COVID-19  health  and
     6  safety  protocols  which  resulted  in  business  modifications,  inter-
     7  ruptions, or closures. To demonstrate lost  revenue  or  other  economic
     8  hardship,  the applicant shall show a loss in year-to-date revenue as of
     9  December 31, 2020, compared with the same period in 2019;
    10    (iv) Be in substantial compliance with applicable federal,  state  and
    11  local laws, regulations, codes and requirements; and
    12    (v)  Not owe any federal, state or local taxes prior to July 15, 2020,
    13  or have an approved repayment, deferral plan, or agreement  with  appro-
    14  priate federal, state and local taxing authorities.
    15    (b)  Grants  awarded  from this program shall be available to eligible
    16  micro-businesses, small businesses, and for-profit independent arts  and
    17  cultural organizations that do not qualify for business assistance grant
    18  programs under the federal American Rescue Plan Act of 2021 or any other
    19  available  federal  COVID-19  economic  recovery  or business assistance
    20  grant programs, including loans  forgiven  under  the  federal  Paycheck
    21  Protection  Program, or are unable to obtain sufficient business assist-
    22  ance from such federal programs, with priority  given  to  socially  and
    23  economically  disadvantaged  business  owners including, but not limited
    24  to, minority  and  women-owned  business  enterprises,  service-disabled
    25  veteran-owned  businesses,  and  veteran-owned businesses, or businesses
    26  located in communities that were economically distressed prior to  March
    27  1, 2020, as determined by the most recent census data.
    28    5.  Eligible  costs. (a) Eligible costs shall be considered for micro-
    29  businesses,  small  businesses,  and  for-profit  independent  arts  and
    30  cultural  organizations  negatively impacted by the COVID-19 pandemic or
    31  by their compliance with COVID-19  health  and  safety  protocols  which
    32  resulted  in  lost  revenue,  business  modifications, interruptions, or
    33  closures.  Such eligible costs shall have been incurred between March 1,
    34  2020 and April 1, 2021.
    35    (b) The following costs incurred by a micro-business, small  business,
    36  or  for-profit  independent  arts  and  cultural  organization  shall be
    37  considered eligible under the program at a minimum: payroll costs; costs
    38  of rent or mortgage as provided for in subparagraph (i)  of  this  para-
    39  graph;  costs  of repayment of local property or school taxes associated
    40  with such small business's location as provided for in subparagraph (ii)
    41  of this paragraph; insurance costs; utility  costs;  costs  of  personal
    42  protection  equipment  (PPE)  necessary  to  protect worker and consumer
    43  health and safety; heating, ventilation,  and  air  conditioning  (HVAC)
    44  costs,  or other machinery or equipment costs, or supplies and materials
    45  necessary for compliance with COVID-19 health and safety protocols,  and
    46  other documented COVID-19 costs as approved by the corporation.
    47    (i)  Mortgage payments or commercial rent shall be considered eligible
    48  costs.
    49    (ii) Payment of local property taxes and school taxes shall be consid-
    50  ered eligible costs.
    51    (c) Grants awarded under the program shall not be used  to  re-pay  or
    52  pay  down  any  portion of a loan obtained through a federal coronavirus
    53  relief package for business assistance or any New  York  state  business
    54  assistance programs.
    55    6.  Application  and approval process. (a) An eligible micro-business,
    56  small business, or for-profit independent arts and cultural organization

        S. 2509--C                         117                        A. 3009--C
 
     1  shall submit a complete application in a form and manner  prescribed  by
     2  the corporation.
     3    (b) The corporation shall establish the procedures and time period for
     4  micro-businesses,  small  businesses, or for-profit independent arts and
     5  cultural organizations to submit applications to the program. As part of
     6  the application each micro-business, small business, or for-profit inde-
     7  pendent arts and cultural organization shall provide sufficient documen-
     8  tation in a manner prescribed by the corporation  to  demonstrate  hard-
     9  ship, and prevent fraud, waste, and abuse.
    10    7.  Reporting. The corporation, on a quarterly basis beginning Septem-
    11  ber 30, 2021, and ending when all  program  funds  are  expended,  shall
    12  submit  a  separate  and  distinct report to the governor, the temporary
    13  president of the senate, and the speaker of the assembly  setting  forth
    14  the  activities  undertaken  by the program. Such quarterly report shall
    15  include, but need not be limited to: the number of applicants and  their
    16  county  locations;  the number of applicants approved by the program and
    17  their county location; the total amount of grants awarded, and the aver-
    18  age amount of such grants awarded; and such  other  information  as  the
    19  corporation  determines  necessary and appropriate. Such report shall be
    20  included on the corporation's website and any other publicly  accessible
    21  state database that list economic development programs, as determined by
    22  the commissioner.
    23    8.  Technical  assistance  and  outreach. The corporation may offer or
    24  make available to all applicants, regardless of approval status,  direct
    25  or  indirect  access to financial and business planning, legal consulta-
    26  tion, language assistance services, mentoring services for post-pandemic
    27  planning, reopening planning assistance and other assistance and support
    28  as determined by the  corporation.  Assistance,  support,  outreach  and
    29  other  services  may  be  provided  by or through partner organizations,
    30  including but not limited to chambers of commerce, local business devel-
    31  opment corporations, trade associations and  other  community  organiza-
    32  tions  that have expertise and background in providing technical assist-
    33  ance, at the discretion of the corporation.
    34    § 3. Severability clause. If any clause, sentence, paragraph, subdivi-
    35  sion, section or part of this act shall be  adjudged  by  any  court  of
    36  competent  jurisdiction  to  be invalid, such judgment shall not affect,
    37  impair, or invalidate the remainder thereof, but shall  be  confined  in
    38  its  operation  to the clause, sentence, paragraph, subdivision, section
    39  or part thereof directly involved in the controversy in which such judg-
    40  ment shall have been rendered. It is hereby declared to be the intent of
    41  the legislature that this act would  have  been  enacted  even  if  such
    42  invalid provisions had not been included herein.
    43    § 4. This act shall take effect immediately.
 
    44                                   PART WW
 
    45    Section  1.  Subdivision  (e)  of section 532 of the real property tax
    46  law, as amended by chapter 660 of the laws of 1997, is amended  to  read
    47  as follows:
    48    (e)  All  lands  in  the  counties of Rockland and Sullivan and in the
    49  towns of Blooming Grove, Chester, Monroe, Warwick, Cornwall,  Highlands,
    50  Tuxedo  and  Woodbury,  Orange  county,  and  in  the towns of Gardiner,
    51  Rochester, Shawangunk and  Wawarsing,  Ulster  county,  acquired  for  a
    52  public use by the commissioners of the Palisades Interstate park, exclu-
    53  sive of the improvements erected thereon by the state;

        S. 2509--C                         118                        A. 3009--C
 
     1    § 2. This act shall take effect immediately and shall apply to assess-
     2  ment  rolls  prepared  on the basis of taxable status dates occurring on
     3  and after the date on which this act shall have become a law.
 
     4                                   PART XX
 
     5    Section  1.  Paragraph  (f)  of  subdivision  2 of section 14-1 of the
     6  transportation law, as amended by section 1 of part HH of chapter 54  of
     7  the laws of 2016, is amended to read as follows:
     8    (f) No grant or loan to any eligible applicant shall exceed the sum of
     9  [one] two million five hundred thousand dollars, and no part of any such
    10  grant  or  loan  shall  be  used  for salaries or for services regularly
    11  provided by the applicant for administrative costs  in  connection  with
    12  such grant or loan.
    13    § 2. This act shall take effect immediately.
 
    14                                   PART YY
 
    15    Section  1.   Upon a determination by the Metropolitan  Transportation
    16  Authority  or the New York City Transit Authority that sufficient  funds
    17  have  been  committed to   it   specifically   for   such  purpose,  the
    18  Metropolitan Transportation  Authority,  the public benefit  corporation
    19  created  by  section  1263 of the public   authorities law,  and the New
    20  York City Transit Authority, the public benefit corporation  created  by
    21  section  1201  of the   public   authorities law, shall use such specif-
    22  ically committed funds to rename the Newkirk Avenue  subway  station  on
    23  the  IRT Nostrand Avenue line of the New York city subway to the Newkirk
    24  Avenue  -  Little Haiti  station. The MTA shall ensure  that  all  signs
    25  and  any  other  items  issued  by  the  MTA  are updated  to accurately
    26  reflect the new name of the station within ten months.
    27    § 2. This act shall take effect immediately, and   shall    be  deemed
    28  repealed   after  the  signs and any other items are accurately updated.
    29  The chief executive officer of the Metropolitan Transportation Authority
    30  or president of the New York City Transit Authority  shall  notify   the
    31  legislative bill drafting commission upon the completion of such updates
    32  in  order that the commission may maintain an accurate and timely effec-
    33  tive data base of the official text of the laws of the state of New York
    34  in  furtherance of effectuating the provisions  of  section  44  of  the
    35  legislative law and section 70-b of the public officers law.
 
    36                                   PART ZZ
 
    37    Section 1. The second  undesignated  paragraph  of  subdivision  1  of
    38  section 370 of the vehicle and traffic law, as amended by chapter 408 of
    39  the laws of 2019, is amended to read as follows:
    40    For damages for and incident to death or injuries to persons and inju-
    41  ry to or destruction of property: For each motorcycle and for each motor
    42  vehicle  engaged  in the business of carrying or transporting passengers
    43  for hire, having a seating capacity of not more than seven passengers, a
    44  bond or insurance policy with a minimum liability of  twenty-five  thou-
    45  sand dollars and a maximum liability of fifty thousand dollars for bodi-
    46  ly injury, and a minimum liability of fifty thousand dollars and a maxi-
    47  mum  liability  of  one hundred thousand dollars for death and a minimum
    48  liability of ten thousand dollars for injury to or destruction of  prop-
    49  erty;  for  each  motor  vehicle  engaged in the business of carrying or
    50  transporting passengers for hire, having a seating capacity of not  less

        S. 2509--C                         119                        A. 3009--C
 
     1  than eight passengers, a bond or insurance policy with a combined single
     2  limit  of  at least one million five hundred thousand dollars for bodily
     3  injury or death to one or more persons, and  because  of  injury  to  or
     4  destruction  of property in any one accident; provided, further that for
     5  commuter vans that are engaged in the business of carrying or transport-
     6  ing passengers for hire, having a seating  capacity  of  not  less  than
     7  eight  passengers,  a  bond  or  insurance policy with a combined single
     8  limit of at least five hundred thousand dollars  for  bodily  injury  or
     9  death to one or more persons, and because of injury to or destruction of
    10  property  in  any  one accident. For the purposes of this paragraph, the
    11  term "commuter van" shall have the same meaning as such term is  defined
    12  in section 19-502 of the administrative code of the city of New York.
    13    § 2. This act shall take effect immediately.
 
    14                                  PART AAA

    15                            Intentionally Omitted
 
    16                                  PART BBB
 
    17    Section  1.  Short  title. This act shall be known and may be cited as
    18  the "New York state professional policing act of 2021".
    19    § 2. Subdivision 1-a of section 53 of the executive law, as  added  by
    20  chapter 104 of the laws of 2020, is amended to read as follows:
    21    1-a.  receive  and investigate complaints from any source, or upon his
    22  or her own initiative, concerning allegations of corruption, fraud,  use
    23  of excessive force, criminal activity, conflicts of interest or abuse by
    24  any  police officer in a covered agency and promptly inform the division
    25  of criminal justice services, in the form and manner  as  prescribed  by
    26  the  division,  of  such  allegations and the progress of investigations
    27  related thereto unless special  circumstances  require  confidentiality.
    28  Nothing  in  this  subdivision  shall  require  the division of criminal
    29  justice services to participate in the investigation of such allegations
    30  or take action or prevent the division of criminal justice services from
    31  taking action authorized pursuant to subdivision three of section  eight
    32  hundred  forty-five of this chapter in the time and manner determined by
    33  the commissioner of the division of criminal justice services.
    34    § 3. Subdivision 3 of section 75 of the executive law  is  amended  by
    35  adding a new paragraph (b-1) to read as follows:
    36    (b-1)  promptly  inform  the division of criminal justice services, in
    37  the form and manner prescribed by the division, of such allegations  and
    38  the  progress  of  investigations related thereto unless special circum-
    39  stances require  confidentiality.    Nothing  in  this  paragraph  shall
    40  require  the division of criminal justice services to participate in the
    41  investigation of such allegations or take action or prevent the division
    42  of criminal justice services from taking action authorized  pursuant  to
    43  subdivision three of section eight hundred forty-five of this chapter in
    44  the  time  and  manner determined by the commissioner of the division of
    45  criminal justice services;
    46    § 4. Paragraph (c) of subdivision 5 of section  75  of  the  executive
    47  law,  as added by chapter 104 of the laws of 2020, is amended to read as
    48  follows:
    49    (c) The head of any covered agency  shall  advise  the  governor,  the
    50  temporary  president  of  the  senate,  the speaker of the assembly, the
    51  minority leader of the senate [and], the minority leader of the assembly
    52  and the division of criminal justice services within ninety days of  the

        S. 2509--C                         120                        A. 3009--C
 
     1  issuance  of  a  report  by the law enforcement misconduct investigative
     2  office as to the remedial action that the agency has taken  in  response
     3  to any recommendation for such action contained in such report.
     4    §  5.  Subdivision 4 of section 837 of the executive law is amended by
     5  adding a new paragraph (e-1) to read as follows:
     6    (e-1) Collect demographic data with respect to persons appointed as  a
     7  police  officer,  including but not limited to racial and gender charac-
     8  teristics; and
     9    § 6. Subdivisions 1 and 5 of section 839 of the executive law,  subdi-
    10  vision  1  as added by chapter 399 of the laws of 1972, subdivision 5 as
    11  amended by chapter 459 of the laws of 1975 and such  section  as  renum-
    12  bered  by  chapter  603  of  the  laws  of  1973, are amended to read as
    13  follows:
    14    1. There is hereby created within  the  division  a  municipal  police
    15  training  council composed of [eight] ten members, who shall be selected
    16  as follows:
    17    (a) [three] one shall be appointed by the  governor  who  shall  be  a
    18  full-time  faculty  member of a college or university who teaches in the
    19  area of criminal justice or police science;
    20    (b) [two] one shall be appointed by the governor from  a  list  of  at
    21  least  six  nominees  submitted  by the New York state sheriffs' associ-
    22  ation, who shall be incumbent sheriffs in the state having at least  two
    23  years of service on the law enforcement training committee of such asso-
    24  ciation or having other specialized experience in connection with police
    25  training  which,  in the opinion of the chairman of such law enforcement
    26  training committee, provides the sheriff with  at  least  an  equivalent
    27  background in the field of police training; and
    28    (c)  [two]  one  shall  be appointed by the governor from a list of at
    29  least six nominees submitted by the New York state association of chiefs
    30  of police, who shall be incumbent chiefs of police or  commissioners  of
    31  police  of  a  municipality  in  the  state having at least two years of
    32  service on the police training committee of such association  or  having
    33  other  specialized  experience in connection with police training which,
    34  in the opinion of the chairman of such training committee, provides  the
    35  chief  of  police  or commissioner of police with at least an equivalent
    36  background in the field of police training; and
    37    (d) one shall be the commissioner of police of the city of New York or
    38  a member of his department, designated by such commissioner and approved
    39  by the governor[.]; and
    40    (e) one shall be the superintendent of the state police; and
    41    (f) one shall be appointed by the governor who shall be  an  incumbent
    42  chief  of  police  or  commissioner of police from a municipality in the
    43  state with a police department consisting of more than one hundred offi-
    44  cers; and
    45    (g) one shall be appointed by the governor who shall be  an  incumbent
    46  sheriff  in  the  state from an agency with more than one hundred deputy
    47  sheriffs; and
    48    (h) one shall be appointed by the governor who shall  be  a  represen-
    49  tative of victims of crime; and
    50    (i)  one  shall  be appointed by the governor who shall be a represen-
    51  tative from a community with high numbers of police and community inter-
    52  actions; and
    53    (j) one shall be appointed by the governor who shall be  an  incumbent
    54  executive from a peace officer employing agency or municipality.
    55    5.  The  council  shall meet at least four times in each year. Special
    56  meetings may be called by the chairman and shall be called by him at the

        S. 2509--C                         121                        A. 3009--C
 
     1  request of the governor or  upon  the  written  request  of  [five]  six
     2  members  of the council.  The council may establish its own requirements
     3  as to quorum and its own procedures with respect to the conduct  of  its
     4  meetings  and other affairs; provided, however, that all recommendations
     5  made by the council to the  governor  pursuant  to  subdivision  one  of
     6  section  eight  hundred forty of this chapter shall require the affirma-
     7  tive vote of [five] six members of the council.
     8    § 7. Paragraph (h) of subdivision 1 of section 840  of  the  executive
     9  law is REPEALED.
    10    §  8. Subdivision 2 of section 840 of the executive law, as amended by
    11  chapter 66 of the laws of 1973, is amended to read as follows:
    12    2. The council shall promulgate, and may from time to time amend, such
    13  rules and regulations prescribing height, weight [and], physical fitness
    14  and psychological requirements for eligibility  of  persons  for  provi-
    15  sional  or  permanent  appointment in the competitive class of the civil
    16  service as police officers of any county, city, town, village or  police
    17  district  as it deems necessary and proper for the efficient performance
    18  of police duties.
    19    § 9. Section 840 of the executive law  is  amended  by  adding  a  new
    20  subdivision 2-b to read as follows:
    21    2-b.  The  council  shall promulgate, and may from time to time amend,
    22  such rules and  regulations  concerning  background  investigations  for
    23  eligibility  of  persons for provisional or permanent appointment in the
    24  competitive class of the civil service as police officers of any county,
    25  city, town, village or police district as it deems necessary and  proper
    26  for  the efficient performance of police duties, which shall be incorpo-
    27  rated by the law enforcement agency accreditation council as part of the
    28  certification process in paragraph (d) of  subdivision  one  of  section
    29  eight hundred forty-six-h of this chapter.
    30    §  10.  Subdivisions  2  and 3 of section 845 of the executive law, as
    31  amended by chapter 491 of the laws of  2010,  are  amended  to  read  as
    32  follows:
    33    2. (a) Each head of a state or local agency, unit of local government,
    34  state  or local commission, public authority or other organization which
    35  employs police officers or peace officers shall transmit  to  the  divi-
    36  sion, no later than the fifteenth day of January annually, and in a form
    37  and  manner  prescribed  by  the division, a list containing the name of
    38  every police officer or peace officer employed by  his  or  her  agency,
    39  government,   commission,  authority  or  organization  indicating  with
    40  respect to each officer his  or  her  date  of  birth,  social  security
    41  number, rank or title, employer, and whether he is employed full-time or
    42  part-time.  In  addition  to  such annual list, each such head, whenever
    43  officers have been newly appointed or have ceased to serve, shall  imme-
    44  diately transmit to the division, in a form and manner prescribed by the
    45  division,  a  list  containing  the names of such officers which, in the
    46  instance of new appointees, shall include all the  information  required
    47  to be furnished in the annual listing.
    48    (b) Whenever officers have ceased to serve, each such head shall imme-
    49  diately transmit to the division, in a form and manner prescribed by the
    50  division,  notification that any such officer has ceased to serve due to
    51  a leave of absence, resignation, removal, removal for cause, or  removal
    52  during a probationary period.
    53    3.  (a)  The division shall establish rules and regulations to provide
    54  for a permanent system of identification for each police and peace offi-
    55  cer, which shall include procedures for updating the  registry  upon  an

        S. 2509--C                         122                        A. 3009--C
 
     1  officer's  failure to complete required training within the time limita-
     2  tions established in law or regulation.
     3    (b)  Such  rules  and  regulations shall also establish procedures, in
     4  accordance with the state administrative procedure act, for a process as
     5  described in this paragraph. When it shall appear to the commissioner or
     6  the commissioner's designee that a notification of the  reason  such  an
     7  officer  ceased to serve, received by the commissioner pursuant to para-
     8  graph (b) of subdivision two of this section, is inaccurate in a materi-
     9  al respect, the commissioner shall attempt to resolve  such  discrepancy
    10  by  contacting  the head of the office that submitted such notification.
    11  If such informal efforts do not resolve the  discrepancy  promptly,  the
    12  commissioner  may issue a notice to such head and the officer who is the
    13  subject of such notification of an inquiry into  the  accuracy  of  such
    14  record.  After  notice  and  an opportunity for each to be heard, if the
    15  commissioner finds such record to be inaccurate  with  respect  to  such
    16  matter  in  a material respect, the commissioner shall provide notice of
    17  such determination to each of them and, pursuant to such  determination,
    18  may  correct  such record. The commissioner shall maintain a clear docu-
    19  mentary record of both the original record and the correction made.
    20    § 11. Subdivision 1 of section 846-h of the executive law  is  amended
    21  by adding two new paragraphs (d) and (e) to read as follows:
    22    (d)  The  council  shall  create a mandatory certification process for
    23  agencies employing police officers, as defined in paragraphs  (b),  (c),
    24  (d), (e), (f), (j), (k), (l), (o), (p), (s) and (u) of subdivision thir-
    25  ty-four  of  section  1.20  of the criminal procedure law.  Such certif-
    26  ication process shall include the promulgation  of  mandatory  standards
    27  for  hiring practices, which shall incorporate the rules and regulations
    28  promulgated by the municipal police training council pursuant to  subdi-
    29  visions two and two-b of section eight hundred forty of this chapter, as
    30  well  as  the  reporting  requirements  under subdivision two of section
    31  eight hundred forty-five of this chapter and subdivision five of section
    32  seventy-five of this chapter, as may be applicable to such agencies  and
    33  their personnel.
    34    (e)  The council may, on its own or upon referral from the commission-
    35  er, revoke or withhold the granting of the certification under paragraph
    36  (d) of this subdivision for an agency that fails to adhere to the manda-
    37  tory standards for hiring practices or reporting  requirements  of  such
    38  paragraph.
    39    §  12.  Subdivisions 2, 4 and 5 of section 846-h of the executive law,
    40  as added by chapter 521 of the laws of 1988,  are  amended  to  read  as
    41  follows:
    42    2.  (a) The law enforcement agency accreditation council shall consist
    43  of:
    44    (i) [Three] Two incumbent sheriffs of the state;
    45    (ii) [Three] Two incumbent chiefs of police;
    46    (iii) One incumbent deputy sheriff;
    47    (iv) One incumbent police officer;
    48    (v) The superintendent of state police;
    49    (vi) The commissioner of police of the city of New York;
    50    (vii) One incumbent chief executive officer of a county of the state;
    51    (viii) One incumbent mayor of a city or village of the state;
    52    (ix) One incumbent chief executive officer of a town of the state;
    53    (x) One member of a statewide labor organization  representing  police
    54  officers  as  that term is defined in subdivision thirty-four of section
    55  1.20 of the criminal procedure law;

        S. 2509--C                         123                        A. 3009--C
 
     1    (xi) One full-time faculty member  of  a  college  or  university  who
     2  teaches in the area of criminal justice or police science; [and]
     3    (xii) Two members appointed pursuant to subparagraph (ix) of paragraph
     4  (c) of this subdivision[.];
     5    (xiii)  One incumbent chief of police or commissioner of police from a
     6  municipality in the state with a police department  consisting  of  more
     7  than one hundred officers;
     8    (xiv) One incumbent sheriff in the state from an agency with more than
     9  one hundred deputy sheriffs;
    10    (xv) One representative of victims of crime; and
    11    (xvi)  One representative from a community with high numbers of police
    12  an community interactions.
    13    (b) With the exception of the superintendent of state police  and  the
    14  commissioner of police of the city of New York, each member of the coun-
    15  cil  shall  be  appointed by the governor to serve a [two year] two-year
    16  term. Any member appointed by the governor may be reappointed for  addi-
    17  tional terms.
    18    (c) The governor shall make appointments to the council as follows:
    19    (i)  Each  member  who  is  an incumbent sheriff of the state shall be
    20  chosen from a list of two eligible persons submitted  by  the  New  York
    21  state sheriffs' association;
    22    (ii)  Each  member who is an incumbent chief of police shall be chosen
    23  from a list of two eligible persons submitted  by  the  New  York  state
    24  association of chiefs of police;
    25    (iii)  The  member  who is an incumbent deputy sheriff shall be chosen
    26  from a list of two eligible persons submitted jointly by  the  New  York
    27  state  sheriffs'  association  and  the  New York state deputy sheriffs'
    28  association, inc.;
    29    (iv) The member who is an incumbent police  officer  shall  be  chosen
    30  from  a  list  of two eligible persons submitted jointly by the New York
    31  state association of chiefs of police and a statewide labor organization
    32  representing police officers as that  term  is  defined  in  subdivision
    33  thirty-four of section 1.20 of the criminal procedure law;
    34    (v) The member who is an incumbent chief executive officer of a county
    35  of the state shall be chosen from a list of two eligible persons submit-
    36  ted by the New York state association of counties;
    37    (vi)  The member who is an incumbent mayor of a city or village of the
    38  state shall be chosen from a list of two eligible persons  submitted  by
    39  the New York state conference of mayors;
    40    (vii) The member who is an incumbent chief executive officer of a town
    41  of the state shall be chosen from a list of two eligible persons submit-
    42  ted by the association of towns of the state of New York;
    43    (viii) The governor may appoint any eligible person to be a member who
    44  is  an  active  member  of  a  statewide labor organization representing
    45  police officers; [and]
    46    (ix) The temporary president of the senate  and  the  speaker  of  the
    47  assembly  shall  each  nominate  one  member as provided in subparagraph
    48  (xii) of paragraph (a) of this subdivision[.]; and
    49    (x) the members who are listed in subparagraphs (xiii),  (xiv),  (xv),
    50  and (xvi) of paragraph (a) of this subdivision shall be appointed by the
    51  governor.
    52    (d) In making such appointments, the governor shall select individuals
    53  from  municipalities that are representative, to the extent possible, of
    54  the varying sizes of communities and law  enforcement  agencies  in  the
    55  state.

        S. 2509--C                         124                        A. 3009--C
 
     1    (e)  Any  member  chosen to fill a vacancy, including a vacancy in the
     2  chairperson, created otherwise than  by  expiration  of  term  shall  be
     3  appointed  by the governor for the unexpired term of the member he is to
     4  succeed. Any such vacancy shall be filled in  the  same  manner  as  the
     5  original appointment.
     6    (f)  Any  member  who shall cease to hold the position which qualified
     7  him for such appointment shall cease to be a member of the council.
     8    4. The governor shall designate from among the members of the  council
     9  a chairperson who shall serve at the pleasure of the governor.  During a
    10  vacancy  of the chairperson the commissioner of the division of criminal
    11  justice services shall serve as the temporary chairperson.
    12    5. The law enforcement agency  accreditation  council  shall  meet  at
    13  least four times in a year. Special meetings may be called by the chair-
    14  person and shall be called by him at the request of the governor or upon
    15  the  written  request  of [nine] ten members of the council. The council
    16  may establish its own quorum rules and procedures with  respect  to  the
    17  conduct  of  its  meetings  and other affairs not inconsistent with law;
    18  provided, however, that recommendations made by the council  in  accord-
    19  ance  with  paragraph  (c)  of  subdivision  one of this section, or the
    20  mandatory standards for hiring practices promulgated in accordance  with
    21  paragraph  (d)  of  subdivision  one  of  this section shall require the
    22  affirmative vote of ten members of the council.
    23    § 13. Paragraphs (b), (c), (d), (e), (f), (j), (k), (l), (o), (p), (s)
    24  and (u) of subdivision 34 of section 1.20 of the criminal procedure law,
    25  paragraph (e) as amended by chapter 662 of the laws of  1972,  paragraph
    26  (j)  as  amended  by  chapter  858 of the laws of 1972, paragraph (k) as
    27  separately amended by chapters 282 and 877 of the laws  of  1974,  para-
    28  graph (f) as amended by chapter 22 of the laws of 1974, paragraph (l) as
    29  added  by  chapter  282 of the laws of 1974, paragraph (o) as amended by
    30  chapter 599 of the laws of 2000, paragraph (p) as amended by chapter 476
    31  of the laws of 2018, paragraph (s) as added by chapter 424 of  the  laws
    32  of  1998  and paragraph (u) as added by chapter 558 of the laws of 2005,
    33  are amended to read as follows:
    34    (b) Sheriffs, under-sheriffs and deputy sheriffs of  counties  outside
    35  of  New  York City where such department is certified in accordance with
    36  paragraph (d) of subdivision one of section eight hundred forty-six-h of
    37  the executive law;
    38    (c) A sworn officer of an authorized county or county  parkway  police
    39  department  where  such department is certified in accordance with para-
    40  graph (d) of subdivision one of section eight hundred forty-six-h of the
    41  executive law;
    42    (d) A sworn officer of an authorized police department or force  of  a
    43  city, town, village or police district where such department or force is
    44  certified in accordance with paragraph (d) of subdivision one of section
    45  eight hundred forty-six-h of the executive law;
    46    (e) A sworn officer of an authorized police department of an authority
    47  or  a  sworn  officer of the state regional park police in the office of
    48  parks and recreation where such department  or  force  is  certified  in
    49  accordance  with  paragraph  (d)  of  subdivision  one  of section eight
    50  hundred forty-six-h of the executive law;
    51    (f) A sworn officer of the capital  police  force  of  the  office  of
    52  general  services where such force is certified in accordance with para-
    53  graph (d) of subdivision one of section eight hundred forty-six-h of the
    54  executive law;
    55    (j) A sworn officer of the division of law enforcement in the  depart-
    56  ment  of  environmental conservation where such division is certified in

        S. 2509--C                         125                        A. 3009--C
 
     1  accordance with paragraph  (d)  of  subdivision  one  of  section  eight
     2  hundred forty-six-h of the executive law;
     3    (k) A sworn officer of a police force of a public authority created by
     4  an  interstate  compact where such force is certified in accordance with
     5  paragraph (d) of subdivision one of section eight hundred forty-six-h of
     6  the executive law;
     7    (l) Long Island railroad police[.] where such department or  force  is
     8  certified in accordance with paragraph (d) of subdivision one of section
     9  eight hundred forty-six-h of the executive law;
    10    (o)  A  sworn officer of the [water-supply police employed by the city
    11  of New York, appointed to protect the sources, works,  and  transmission
    12  of  water supplied to the city of New York, and to protect persons on or
    13  in the vicinity of such water sources,  works,  and  transmission.]  New
    14  York city department of environmental protection police, employed by the
    15  city  of  New  York, appointed to protect the sources, works, and trans-
    16  mission of water supplied to the  city  of  New  York,  and  to  protect
    17  persons  on  or in the vicinity of such water sources, works, and trans-
    18  mission where such department is certified in accordance with  paragraph
    19  (d) of subdivision one of section eight hundred forty-six-h of the exec-
    20  utive law;
    21    (p)  Persons appointed as railroad police officers pursuant to section
    22  eighty-eight of the railroad law[.] where such department  or  force  is
    23  certified in accordance with paragraph (d) of subdivision one of section
    24  eight hundred forty-six-h of the executive law;
    25    (s)  A  university  police  officer  appointed by the state university
    26  pursuant to paragraph 1 of subdivision  two  of  section  three  hundred
    27  fifty-five  of  the  education  law[.] where such department or force is
    28  certified in accordance with paragraph (d) of subdivision one of section
    29  eight hundred forty-six-h of the executive law;
    30    (u) Persons appointed as Indian police officers  pursuant  to  section
    31  one hundred fourteen of the Indian law[.] where such department or force
    32  is  certified  in  accordance  with  paragraph (d) of subdivision one of
    33  section eight hundred forty-six-h of the executive law;
    34    § 14. The opening paragraph of paragraph  (b)  of  subdivision  1  and
    35  paragraph  a  of subdivision 2 of section 209-q of the general municipal
    36  law, the opening paragraph of paragraph (b) as amended by chapter 551 of
    37  the laws of 2001 and paragraph a of subdivision 2 as amended by  chapter
    38  435  of the laws of 1997, are amended and a new paragraph (b-1) is added
    39  to subdivision 1 to read as follows:
    40    [A] Except as provided  in  paragraph  (b-1)  of  this  subdivision  a
    41  certificate  attesting to satisfactory completion of an approved munici-
    42  pal police basic training program awarded by the executive  director  of
    43  the municipal police training council pursuant to this subdivision shall
    44  remain valid:
    45    (b-1)  A  certificate  awarded under paragraph (b) of this subdivision
    46  may be permanently invalidated upon an officer's removal  for  cause  in
    47  accordance  with  subdivisions  two  and  three of section eight hundred
    48  forty-five of the executive law. An officer whose certificate is invali-
    49  dated under this paragraph may be  ineligible  for  any  future  certif-
    50  ication.
    51    a.  The  term  "police officer", as used in this section, shall mean a
    52  [member of a police force or other organization of a municipality  or  a
    53  detective or rackets investigator employed by the office of the district
    54  attorney  in any county located in a city of one million or more persons
    55  who is responsible for the prevention or  detection  of  crime  and  the
    56  enforcement  of  the  general  criminal laws of the state, but shall not

        S. 2509--C                         126                        A. 3009--C

     1  include any person serving as such solely by virtue of his occupying any
     2  other office or position, nor shall  such  term  include  a  sheriff  or
     3  under-sheriff,  the  sheriff  or deputy sheriff of the city of New York,
     4  commissioner  of  police,  deputy  or  assistant commissioner of police,
     5  chief of police, deputy or assistant  chief  of  police  or  any  person
     6  having  an  equivalent  title  who is appointed or employed by a county,
     7  city, town, village or police district to exercise equivalent superviso-
     8  ry authority] person defined as a police officer pursuant to subdivision
     9  thirty-four of section  1.20  of  the  criminal  procedure  law  who  is
    10  appointed  or  employed  by  a  county,  city,  town,  village or police
    11  district.
    12    § 15. Paragraph (a-1) of subdivision 4 of section 1279 of  the  public
    13  authorities law, as added by chapter 104 of the laws of 2020, is amended
    14  to read as follows:
    15    (a-1)  to  receive and investigate complaints from any source, or upon
    16  his or her own initiative, concerning allegations of corruption,  fraud,
    17  use  of  excessive  force,  criminal  activity, conflicts of interest or
    18  abuse by any police officer under the jurisdiction of the office of  the
    19  metropolitan  transportation  authority and promptly inform the division
    20  of criminal justice services, in the form and manner  as  prescribed  by
    21  the  division,  of  such  allegations and the progress of investigations
    22  related thereto unless special  circumstances  require  confidentiality.
    23  Nothing in this paragraph shall require the division of criminal justice
    24  services to participate in the investigation of such allegations or take
    25  action  or prevent the division of criminal justice services from taking
    26  action authorized pursuant to subdivision three of section eight hundred
    27  forty-five of the executive law in the time and manner determined by the
    28  commissioner of the division of criminal justice services.
    29    § 16. Paragraphs (c) and (d) of subdivision 1 of  section  58  of  the
    30  civil  service  law,  as amended by chapter 244 of the laws of 2013, are
    31  amended to read as follows:
    32    (c) he or she satisfies the height, weight [and], physical and psycho-
    33  logical fitness requirements prescribed by the municipal police training
    34  council pursuant to the provisions of section eight hundred forty of the
    35  executive law; and
    36    (d) he or she is of good moral character as determined  in  accordance
    37  with  the  background  investigation  standards  of the municipal police
    38  training council pursuant to the provisions  of  section  eight  hundred
    39  forty of the executive law.
    40    § 17. Subdivision 5 of section 58 of the civil service law, as amended
    41  by chapter 560 of the laws of 1978, is amended to read as follows:
    42    5.  The  provisions  of  this  section  shall not apply to [the police
    43  department of the city of New York or to] the investigatory personnel of
    44  the office of the district attorney in any county, including any  county
    45  within the city of New York.
    46    §  18.  This  act  shall  take effect on the one hundred eightieth day
    47  after it shall have become a law; provided however the addition of para-
    48  graphs (d) and (e) of subdivision 1 of section 846-h  of  the  executive
    49  law made by section eleven of this act and the amendments to subdivision
    50  34  of  section 1.20 of the criminal procedure law made by section thir-
    51  teen of this act pertaining to  the  required  certification  of  police
    52  agencies, and the amendments to section fifty-eight of the civil service
    53  law  made  by  section seventeen of this act shall take effect two years
    54  after such effective date.
 
    55                                  PART CCC

        S. 2509--C                         127                        A. 3009--C
 
     1    Section 1. Subparagraph (A) of  paragraph  1  of  subsection  (oo)  of
     2  section  606 of the tax law, as amended by section 1 of part RR of chap-
     3  ter 59 of the laws of 2018, is amended and a new paragraph 6 is added to
     4  read as follows:
     5    (A)  For  taxable years beginning on or after January first, two thou-
     6  sand ten and before January first, two thousand twenty-five, a  taxpayer
     7  shall  be  allowed  a  credit  as  hereinafter provided, against the tax
     8  imposed by this article, in an amount equal to one  hundred  percent  of
     9  the  amount  of  credit allowed the taxpayer with respect to a certified
    10  historic structure, and one hundred fifty percent of the amount of cred-
    11  it allowed the taxpayer with respect to a certified  historic  structure
    12  that  is  a small project, under internal revenue code section 47(c)(3),
    13  determined without regard to ratably allocating the credit over  a  five
    14  year  period  as  required  by  subsection  (a) of such section 47, with
    15  respect to a certified historic  structure  located  within  the  state.
    16  Provided, however, the credit shall not exceed five million dollars. For
    17  taxable  years beginning on or after January first, two thousand twenty-
    18  five, a taxpayer shall be allowed  a  credit  as  hereinafter  provided,
    19  against  the  tax  imposed by this article, in an amount equal to thirty
    20  percent of the amount of credit allowed the taxpayer with respect  to  a
    21  certified   historic  structure  under  internal  revenue  code  section
    22  47(c)(3), determined without regard to  ratably  allocating  the  credit
    23  over  a  five  year period as required by subsection (a) of such section
    24  47, with respect to a certified historic structure  located  within  the
    25  state;  provided, however, the credit shall not exceed one hundred thou-
    26  sand dollars.
    27    (6) For purposes of this subsection the  term  "small  project"  means
    28  qualified  rehabilitation expenditures totaling two million five hundred
    29  thousand dollars or less.
    30    § 2. Subparagraph (i) of paragraph (a) of subdivision  26  of  section
    31  210-B  of  the tax law, as amended by section 2 of part RR of chapter 59
    32  of the laws of 2018, is amended and a new paragraph (f) is added to read
    33  as follows:
    34    (i) For taxable years beginning on or after January first,  two  thou-
    35  sand ten, and before January first, two thousand twenty-five, a taxpayer
    36  shall  be  allowed  a  credit  as  hereinafter provided, against the tax
    37  imposed by this article, in an amount equal to one  hundred  percent  of
    38  the amount of credit allowed the taxpayer for the same taxable year with
    39  respect to a certified historic structure, and one hundred fifty percent
    40  of the amount of credit allowed the taxpayer with respect to a certified
    41  historic  structure that is a small project, under internal revenue code
    42  section 47(c)(3), determined without regard to  ratably  allocating  the
    43  credit  over  a  five  year period as required by subsection (a) of such
    44  section 47, with respect to a certified historic structure located with-
    45  in the state. Provided,  however,  the  credit  shall  not  exceed  five
    46  million dollars.
    47    (f)  For  purposes of this subdivision "small project" means qualified
    48  rehabilitation expenditures totaling two million five  hundred  thousand
    49  dollars or less.
    50    §  3.  Subparagraph  (A)  of paragraph 1 of subdivision (y) of section
    51  1511 of the tax law, as amended by section 3 of part RR of chapter 59 of
    52  the laws of 2018, is amended and a new paragraph 6 is added to  read  as
    53  follows:
    54    (A)  For  taxable years beginning on or after January first, two thou-
    55  sand ten and before January first, two thousand twenty-five, a  taxpayer
    56  shall  be  allowed  a  credit  as  hereinafter provided, against the tax

        S. 2509--C                         128                        A. 3009--C
 
     1  imposed by this article, in an amount equal to one  hundred  percent  of
     2  the  amount  of  credit allowed the taxpayer with respect to a certified
     3  historic structure, and one hundred fifty percent of the amount of cred-
     4  it  allowed  the taxpayer with respect to a certified historic structure
     5  that is a small project, under internal revenue code  section  47(c)(3),
     6  determined  without  regard to ratably allocating the credit over a five
     7  year period as required by subsection  (a)  of  such  section  47,  with
     8  respect  to  a  certified  historic  structure located within the state.
     9  Provided, however, the credit shall not exceed five million dollars. For
    10  taxable years beginning on or after January first, two thousand  twenty-
    11  five,  a  taxpayer  shall  be  allowed a credit as hereinafter provided,
    12  against the tax imposed by this article, in an amount  equal  to  thirty
    13  percent  of  the amount of credit allowed the taxpayer with respect to a
    14  certified  historic  structure  under  internal  revenue  code   section
    15  47(c)(3),  determined  without  regard  to ratably allocating the credit
    16  over a five year period as required by subsection (a) of such section 47
    17  with respect to a certified historic structure located within the state.
    18  Provided, however, the credit shall  not  exceed  one  hundred  thousand
    19  dollars.
    20    (6)  For  purposes of this subdivision "small project" means qualified
    21  rehabilitation expenditures totaling two million five  hundred  thousand
    22  dollars or less.
    23    § 4. This act shall take effect immediately and shall apply to taxable
    24  years beginning on and after January 1, 2022.
 
    25                                  PART DDD
 
    26    Section  1.  Paragraph  (a) of subdivision 9 of section 208 of the tax
    27  law is amended by adding a new subparagraph 21 to read as follows:
    28    (21) The amount of any gain added back to determine entire net  income
    29  in  a  previous  taxable  year  pursuant to subparagraph twenty-seven of
    30  paragraph (b) of subdivision nine of this section that  is  included  in
    31  federal gross income for the taxable year.
    32    §  2.  Paragraph (b) of subdivision 9 of section 208 of the tax law is
    33  amended by adding a new subparagraph 27 to read as follows:
    34    (27) The amount of any gain excluded from federal gross income for the
    35  taxable year by subparagraph (A) of paragraph (1) of subsection  (a)  of
    36  section 1400Z-2 of the internal revenue code.
    37    § 3. Subsection (b) of section 612 of the tax law is amended by adding
    38  a new paragraph 42 to read as follows:
    39    (42) The amount of any gain excluded from federal gross income for the
    40  taxable  year  by subparagraph (A) of paragraph (1) of subsection (a) of
    41  section 1400Z-2 of the internal revenue code.
    42    § 4. Subsection (c) of section 612 of the tax law is amended by adding
    43  a new paragraph 43 to read as follows:
    44    (43) The amount of any gain  added  back  to  federal  adjusted  gross
    45  income  in  a  previous  taxable year pursuant to paragraph forty-two of
    46  subdivision (b) of this section that is included in federal gross income
    47  for the taxable year.
    48    § 5. Paragraph 1 of subdivision (b) of section 1503 of the tax law  is
    49  amended by adding a new subparagraph (W) to read as follows:
    50    (W)  The  amount of any gain added back to determine entire net income
    51  in a previous taxable year pursuant to subparagraph (Z) of paragraph two
    52  of this subdivision that is included in federal  gross  income  for  the
    53  taxable year.

        S. 2509--C                         129                        A. 3009--C
 
     1    §  6. Paragraph 2 of subdivision (b) of section 1503 of the tax law is
     2  amended by adding a new subparagraph (Z) to read as follows:
     3    (Z)  The amount of any gain excluded from federal gross income for the
     4  taxable year by subparagraph (A) of paragraph (1) of subsection  (a)  of
     5  section 1400Z-2 of the internal revenue code.
     6    §  7. Paragraph (a) of subdivision 8 of section 11-602 of the adminis-
     7  trative code of the city of New York is amended by adding a new subpara-
     8  graph 15 to read as follows:
     9    (15) The amount of any gain added back to determine entire net  income
    10  in  a previous taxable year pursuant to subparagraph twenty-two of para-
    11  graph (b) of this subdivision that is included in federal  gross  income
    12  for the taxable year.
    13    §  8. Paragraph (b) of subdivision 8 of section 11-602 of the adminis-
    14  trative code of the city of New York is amended by adding a new subpara-
    15  graph 22 to read as follows:
    16    (22) The amount of any gain excluded from federal gross income for the
    17  taxable year by subparagraph (A) of paragraph (1) of subsection  (a)  of
    18  section 1400Z-2 of the internal revenue code.
    19    §  9. Paragraph (a) of subdivision 8 of section 11-652 of the adminis-
    20  trative code of the city of New York is amended by adding a new subpara-
    21  graph 16 to read as follows:
    22    (16) The amount of any gain added back to determine entire net  income
    23  in  a  previous  taxable  year  pursuant to subparagraph twenty-three of
    24  paragraph (b) of subdivision eight of this section is included in feder-
    25  al gross income for the taxable year.
    26    § 10. Paragraph (b) of subdivision 8 of section 11-652 of the adminis-
    27  trative code of the city of New York is amended by adding a new subpara-
    28  graph 23 to read as follows:
    29    (23) The amount of any gain excluded from federal gross income for the
    30  taxable year by subparagraph (A) of paragraph (1) of subsection  (a)  of
    31  section 1400Z-2 of the internal revenue code.
    32    § 11. Subdivision (b) of section 11-1712 of the administrative code of
    33  the  city of New York is amended by adding a new paragraph 39 to read as
    34  follows:
    35    (39) The amount of any gain excluded from federal gross income for the
    36  taxable year by subparagraph (A) of paragraph (1) of subsection  (a)  of
    37  section 1400Z-2 of the internal revenue code.
    38    § 12. Subdivision (c) of section 11-1712 of the administrative code of
    39  the  city of New York is amended by adding a new paragraph 38 to read as
    40  follows:
    41    (38) The amount of any gain  added  back  to  federal  adjusted  gross
    42  income  in  a previous taxable year pursuant to paragraph thirty-nine of
    43  subdivision (b) of this section that is included in federal gross income
    44  for the taxable year.
    45    § 13. This act shall take effect immediately and shall apply to  taxa-
    46  ble years beginning on or after January 1, 2021.
 
    47                                  PART EEE
 
    48    Section  1.  There  is  hereby  created  an excluded worker fund to be
    49  administered by the department of labor.
    50    § 2. 1. "Excluded worker" means an individual whose principal place of
    51  residence is in New York state, and, who:
    52    (a) does not meet the eligibility requirements:
    53    (i) for unemployment insurance benefits under article eighteen of  the
    54  labor  law, including benefits payable to federal civilian employees and

        S. 2509--C                         130                        A. 3009--C

     1  to ex-servicemen and servicewomen pursuant to chapter 85 of  the  United
     2  States  Code, and benefits authorized to be used for the self-employment
     3  assistance program pursuant to the Federal-State  Extended  Unemployment
     4  Compensation  Act  of  1970,  provided  that such individual is also not
     5  eligible to receive unemployment  insurance  benefits  under  comparable
     6  laws in any other state and further provided that such ineligibility for
     7  unemployment  insurance benefits is not pursuant to disqualification for
     8  benefits under section 593 of the labor law;
     9    (ii) for insurance or assistance payments under any programs  provided
    10  for by Title II of the federal CARES Act;
    11    (iii)  for insurance or assistance payments under any program provided
    12  for by the federal continued assistance for unemployed  workers  act  of
    13  2020 within the consolidated appropriations act, 2021; or
    14    (iv)  for insurance or assistance payments under any programs provided
    15  for by title ix of the federal american rescue plan act of 2021.
    16    (b) has not actually received payments from any of the sources  listed
    17  in  paragraph (a) of this subsection, unless such received payments were
    18  made in error by the administering agency and such payments were or  are
    19  to  be  recovered by the administering agency following a final order of
    20  the agency; and
    21    (c) suffered a loss of work-related earnings or household income of an
    22  amount determined by the commissioner of labor from the  week  beginning
    23  February twenty-third, two thousand twenty due to:
    24    (i) becoming or continuing status as unemployed, partially unemployed,
    25  unable  to work, or unavailable to work due to the COVID-19 pandemic and
    26  during the state of emergency declared by executive  order  two  hundred
    27  two  of  two  thousand  twenty,  provided  that for the purposes of this
    28  section, "partially unemployed" shall mean a reduction of  earnings  due
    29  to  a  reduction of hours of an amount determined by the commissioner of
    30  labor consistent with provisions of the labor law and  applicable  rules
    31  and regulations in effect as of the effective date of this act; or
    32    (ii)  the  individual  has  become  the breadwinner or major source of
    33  income for a household because the head of the  household  has  died  or
    34  become  disabled  during  the  state  of emergency declared by executive
    35  order two hundred two of two thousand twenty,  provided  that  no  other
    36  individual in the same household is receiving benefits under article two
    37  or nine of the workers' compensation law for the same reason.
    38    2.  Eligibility.  Excluded  workers  as  defined  in this act shall be
    39  eligible for benefits upon the first full date  of  meeting  such  defi-
    40  nition, subject to the limitations as to maximum and minimum amounts and
    41  duration  and other conditions and limitations in this act. The "benefit
    42  period" shall be retroactive from on or after March twenty-seventh,  two
    43  thousand twenty but no later than April first, two thousand twenty-one.
    44    3.  Benefit  computation.  The benefit of the excluded worker shall be
    45  computed as follows:
    46    (a) The benefit for each excluded worker who filed a  tax  return  for
    47  either tax years 2018, 2019, or 2020 with the department of taxation and
    48  finance  using  a valid United States individual taxpayer identification
    49  number (ITIN) and any other excluded worker who is  deemed  eligible  by
    50  the  commissioner  of  labor  for  benefits pursuant to paragraph (k) or
    51  paragraph (l) of subsection five of this section shall be fifteen  thou-
    52  sand  six  hundred dollars minus an automatic deduction of seven hundred
    53  eighty dollars, which shall be remitted to the  department  of  taxation
    54  and  finance  for the purposes of satisfying the provisions of part five
    55  of article twenty-two of the tax law. All such  deductions  received  by
    56  the  commissioner  of the department of taxation and finance pursuant to

        S. 2509--C                         131                        A. 3009--C
 
     1  this paragraph shall be deposited and disposed of  pursuant  to  section
     2  one  hundred  seventy-one-a of the tax law applicable to article twenty-
     3  two of the tax law.
     4    (b)  The benefit for all other excluded workers deemed eligible by the
     5  commissioner of labor for benefits except those deemed eligible pursuant
     6  to paragraph (j), (k), or (l) of subsection five of this  section  shall
     7  be  three  thousand  two hundred dollars minus an automatic deduction of
     8  one hundred sixty dollars, which shall be remitted to the department  of
     9  taxation  and  finance  for the purposes of satisfying the provisions of
    10  part five of article twenty-two of the  tax  law.  All  such  deductions
    11  received  by  the commissioner of the department of taxation and finance
    12  pursuant to this paragraph shall be deposited and disposed  of  pursuant
    13  to  section one hundred seventy-one-a of the tax law applicable to arti-
    14  cle twenty-two of the tax law.
    15    (c)  When an excluded worker files a  New  York  personal  income  tax
    16  return  for  tax  year  2021,  the excluded worker may reconcile any tax
    17  liability for such tax year and claim any refund to which  the  excluded
    18  worker is entitled.
    19    4.  Payment of benefits.  (a) All payment of benefits pursuant to this
    20  act shall be subject to the appropriation of funds for  the  purpose  of
    21  this act.
    22    (b)  Benefits  shall  not  be available to any excluded worker if such
    23  excluded worker's gross work-related earnings received in  the  previous
    24  twelve  months prior to the effective date of this act were greater than
    25  twenty-six thousand two hundred and eight dollars.
    26    (c) The commissioner of labor shall ensure that all total benefits are
    27  paid pursuant to the provisions of this subsection  provided  that  such
    28  beneficiary  certifies  his  or her eligibility, lack of employment, and
    29  ability to work, in a manner determined by  the  commissioner  of  labor
    30  until  all  benefits  made pursuant to this act are made to the excluded
    31  worker.
    32    5. Application for benefits. Notwithstanding anything in this  act  to
    33  the contrary, each individual eligible for benefits pursuant to this act
    34  shall  make an application to the commissioner of labor in such form and
    35  at such time as the commissioner of labor may prescribe, which  applica-
    36  tion  shall  establish  proof of identity, proof of residency within New
    37  York state, and proof of work-related eligibility as follows:
    38    (a) In order to establish identity, an applicant shall be required  to
    39  produce  one  or  more  of the following documents to establish at least
    40  four points of proof of identity:
    41    (i) A non-expired New  York  state  driver's  license  issued  by  the
    42  department of motor vehicles, which is worth four points;
    43    (ii)  A  non-expired  New  York  state  non-driver identification card
    44  issued by the department of motor vehicles, which is worth four points;
    45    (iii) A non-expired  United  States  passport,  which  is  worth  four
    46  points;
    47    (iv) An IDNYC identification card, which is worth four points;
    48    (v)  A  non-expired passport issued by a country other than the United
    49  States that is machine readable, which is worth three points;
    50    (vi) A New York state inpatient photo identification  card  issued  by
    51  the office of mental health, which is worth two points;
    52    (vii) A marriage certificate, which is worth one point;
    53    (viii) A divorce decree, which is worth one point;
    54    (ix)  A  non-expired  New York city department of parks and recreation
    55  membership card, which is worth one point;

        S. 2509--C                         132                        A. 3009--C
 
     1    (x) A birth certificate issued by a foreign country,  which  is  worth
     2  one point;
     3    (xi) A foreign issued identification card including but not limited to
     4  a  consular  identification  card or any other photo identification card
     5  issued by another country to its citizens, which is worth one point;
     6    (xii) A diploma or transcript from a high school, college, or  univer-
     7  sity in the United States, which is worth one point; and/or
     8    (xiii)  Any  other  document the commissioner of labor deems relevant,
     9  which the commissioner of labor shall assign a  reasonable  point  value
    10  less than four points.
    11    (b) In order to establish residency, an applicant shall be required to
    12  produce  one  or more of the following items each of which must show the
    13  applicant's name and residential address located within the state of New
    14  York, provided that all applicants must show  both  proof  of  residency
    15  prior  to March twenty-seventh, two thousand twenty, as well as proof of
    16  ongoing or current residency. Proof of  prior  and  ongoing  or  current
    17  residency  may be established in the same document, if applicable. Docu-
    18  ments establishing proof of ongoing  or  current  residency  other  than
    19  those  specified in subparagraphs (i), (ii), and (iii) of this paragraph
    20  must be dated no earlier than thirty days prior to the effective date of
    21  this act:
    22    (i) A non-expired New  York  state  driver's  license  issued  by  the
    23  department of motor vehicles;
    24    (ii)  A  non-expired  New  York  state  non-driver identification card
    25  issued by the department of motor vehicles;
    26    (iii) A non-expired IDNYC identification card;
    27    (iv) A copy of a utility bill;
    28    (v) A bank or credit card statement;
    29    (vi) A letter addressed to the applicant from the New York City  Hous-
    30  ing Authority;
    31    (vii)  A  letter  addressed  to  the applicant from a homeless shelter
    32  indicating that the applicant currently resides at the homeless shelter;
    33    (viii) A current lease, mortgage payment, or property tax statement;
    34    (ix) A letter addressed to the applicant from a  non-profit  organiza-
    35  tion that provides services to the homeless; or
    36    (x) Any other document the commissioner of labor deems acceptable.
    37    (c)  Application  forms  prescribed by the commissioner of labor shall
    38  not state (i) the documents an applicant used to prove identity; (ii) an
    39  applicant's ineligibility for a social security number,  where  applica-
    40  ble; or (iii) an applicant's citizenship or immigration status.
    41    (d)  An  applicant may submit the same documents to establish identity
    42  and residency.
    43    (e) At least one of the  documents  submitted  to  establish  identity
    44  and/or residency must have a photo of the applicant unless the applicant
    45  is accompanied by a caretaker who can demonstrate proof of relationship.
    46    (f)  At  least  one  of  the documents submitted to establish identity
    47  and/or residency must have the applicant's date of birth.
    48    (g) All documents submitted by an applicant to establish identity  and
    49  residency  must  be: (i) certified by the issuing agency; (ii) unexpired
    50  unless specifically noted; (iii) in English, or accompanied by a  certi-
    51  fied English language translation; and (iv) not mutilated or damaged.
    52    (h)  Applicants  shall not be required to prove that they are lawfully
    53  present in the United States.
    54    (i) Applicants shall certify in a form and manner the commissioner  of
    55  labor shall prescribe:

        S. 2509--C                         133                        A. 3009--C
 
     1    (i)  that  the applicant meets the definition of excluded worker under
     2  this act;
     3    (ii)  the  period  of time within the benefit period that they were an
     4  excluded worker as defined by this act; and
     5    (iii) that the applicant was otherwise able to work and available  for
     6  work  during  the  benefit  period  except that the individual was unem-
     7  ployed, partially unemployed, unable to work,  or  unavailable  to  work
     8  during such period of time within the benefit period.
     9    (j) In order to establish work-related eligibility and qualify for the
    10  benefits described in paragraph (a) of subsection 3  of this section, an
    11  applicant  may  submit  proof  that the applicant filed a tax return for
    12  either tax years 2018, 2019, or 2020 with the department of taxation and
    13  finance using a valid United States individual  taxpayer  identification
    14  number (ITIN).
    15    (k)  Notwithstanding  paragraph  (j)  of this subsection, an applicant
    16  also may  qualify  for  the  benefits  described  in  paragraph  (a)  of
    17  subsection 3 of this section by submitting:
    18    (i)  a  letter  from  an employer documenting the dates of work of the
    19  applicant and the reason the applicant is  no  longer  employed  by  the
    20  employer;
    21    (ii)  at  least six weeks of pay stubs from the six month period prior
    22  to the date the applicant certifies he or she became eligible for  bene-
    23  fits pursuant to this act;
    24    (iii)  at least six weeks of wage statements from the six month period
    25  prior to the date the applicant certifies he or she became eligible  for
    26  benefits pursuant to this act;
    27    (iv) a form W-2 or 1099 from tax year 2019 or 2020 demonstrating wages
    28  or income; or
    29    (v)  a  wage  notice provided pursuant to section 195 of the labor law
    30  that documents employment for a period of time within six  months  prior
    31  to  the date the applicant certifies he or she became eligible for bene-
    32  fits pursuant to this act.
    33    (l) The commissioner of labor may, by regulation,  establish  alterna-
    34  tive  documents  that sufficiently demonstrate an applicant's qualifica-
    35  tion for the benefits described in paragraph (a) of subsection 3 of this
    36  section, provided that such  additional  documents  clearly  demonstrate
    37  that  the  applicant  was  employed and received monetary earnings for a
    38  period of greater than six weeks in the six month period  prior  to  the
    39  date the applicant certifies that he or she became eligible for benefits
    40  pursuant to this act.
    41    (m)  If  an  applicant  cannot  demonstrate  the proof of work-related
    42  eligibility  described  in  paragraphs  (j),  (k),  and  (l)   of   this
    43  subsection,  an applicant will not qualify for the benefits described in
    44  paragraph (a) of subsection 3  of  this  section.  Such  applicant  may,
    45  however,  qualify  for  the  benefits  described  in  paragraph  (b)  of
    46  subsection 3 of this section if the applicant otherwise meets the  iden-
    47  tity  and  residency requirements described in paragraphs (a) and (b) of
    48  this  subsection  and  submits  proof  of  work-related  eligibility  as
    49  described in paragraph (n) of this subsection.
    50    (n) The commissioner of labor shall promulgate regulations in order to
    51  effectuate  this  section. Such regulations shall include the assignment
    52  of point values to each document that an applicant may  provide  to  the
    53  commissioner  of  labor  to  prove  work-related eligibility pursuant to
    54  paragraph (m) of this subsection. The commissioner of labor  shall  only
    55  make  a  determination  that  an applicant has demonstrated work-related
    56  eligibility pursuant to paragraph (m) of this subsection if  the  appli-

        S. 2509--C                         134                        A. 3009--C
 
     1  cant presents proof meeting the regulations. The following documents are
     2  examples  of  the  types of documents to which the commissioner of labor
     3  may assign point values and review as part of determining an applicant's
     4  work-related  eligibility for the benefits described in paragraph (b) of
     5  subsection 3 of this section: pay stubs, wage statements,  wage  notices
     6  provided  pursuant  to section 195 of the labor law, any other notice or
     7  acknowledgment of pay rate as provided by the department of labor,  bank
     8  records  demonstrating  a  pattern  of  payment or deposits, receipts or
     9  records from a pay card with verification of documentation demonstrating
    10  a pattern of deposits, and/or similar documents demonstrating a  pattern
    11  of employment.
    12    (o) Prior to the commissioner of labor finalizing regulations required
    13  by  this section, for purposes of ensuring the integrity of the process,
    14  the attorney general shall review, and the state comptroller may, in his
    15  or her sole discretion, review, such regulations and any other rules  or
    16  guidance  to  implement this program in consultation with the department
    17  of labor, in order to ensure that state funds are  adequately  protected
    18  against fraud and abuse. The commissioner of labor shall not approve the
    19  payment of any benefits pursuant to this act until such regulations have
    20  been  approved  by the attorney general in a manner consistent with this
    21  paragraph, and which approval shall  be  published  together  with  such
    22  regulations  in the state register. Provided further that nothing herein
    23  shall be deemed in any way to  diminish  the  existing  jurisdiction  of
    24  either  official  with  respect to such program, and the comptroller may
    25  continue to audit and the attorney general may defend any action related
    26  thereto.
    27    6. Review of denied  application.  Any  individual  claiming  benefits
    28  under  this  act  whose  claim  is  rejected  in whole or in part by the
    29  commissioner of labor shall be entitled to  request  a  review  of  such
    30  claim.  The  review  shall  be  conducted  in  a manner specified by the
    31  commissioner of labor.
    32    7. Recoupment of benefits.   The commissioner  of  labor  may  require
    33  repayment of any benefits paid to an excluded worker if the commissioner
    34  of  labor  determines that the payments were made in error provided that
    35  such excluded worker is notified of such error within one  year  of  the
    36  provision of benefits. The department of labor shall offer such excluded
    37  worker  the opportunity to enter into an installment payment plan or any
    38  other accommodation for repayment as provided by the commissioner.
    39    8. Penalties for fraudulent practices. Any applicant or claimant  who,
    40  knowingly  and  with intent to defraud presents, causes to be presented,
    41  or prepares with knowledge or belief that it will be presented to or  by
    42  the  commissioner  of labor, or any agent thereof, any written statement
    43  as part of, or in support of, an application  for  the  issuance  of  or
    44  claim  for  payment for excluded worker benefits, which the applicant or
    45  claimant knows to: (i)  contain  a  false  statement  or  representation
    46  concerning  any  fact  material thereto; or (ii) omits any fact material
    47  thereto, shall be guilty of a class E felony. Upon conviction, the court
    48  in addition to any other authorized sentence, may  order  forfeiture  of
    49  all  rights  to  compensation  or  payments of any benefit, and may also
    50  require restitution of any amount received as a result of a violation of
    51  this subsection.  Consistent with the provisions of the criminal  proce-
    52  dure  law, in any prosecution alleging a violation of this subsection in
    53  which the act or acts alleged may also constitute  a  violation  of  the
    54  penal  or other law, the prosecuting official may charge a person pursu-
    55  ant to the provisions of this section and in the same accusatory instru-
    56  ment with a violation of such other law. Any  penalty  moneys  shall  be

        S. 2509--C                         135                        A. 3009--C
 
     1  deposited  to  the credit of the general fund of the state. The attorney
     2  general may prosecute every person charged  with  the  commission  of  a
     3  criminal offense in violation of this act pursuant to section 214 of the
     4  labor law.
     5    9.  Prohibited  use of funds.  The commissioner of labor shall not use
     6  any money appropriated for the operation of the program created pursuant
     7  to this act in whole or in  part   for   any purpose or  in  any  manner
     8  which  (a)  would  permit  its  substitution  for,  or  a  corresponding
     9  reduction in, federal funds that would be available in  its  absence  to
    10  finance  expenditures  for  the administration of this act; or (b) would
    11  cause the appropriate agency of the United States government  to   with-
    12  hold any part of an administrative grant which would otherwise be made.
    13    § 3. Confidentiality of excluded workers' records. 1.  Restrictions on
    14  disclosure.  (a)  Except  where  necessary to comply with a lawful court
    15  order, judicial warrant signed by a judge appointed pursuant to  article
    16  III  of  the  United  States  constitution,  or  subpoena for individual
    17  records issued pursuant to the criminal procedure law or the civil prac-
    18  tice law and rules, or in accordance with subsection  2  or  3  of  this
    19  section,  no  record or portion thereof relating to a claimant or worker
    20  who has filed a claim for benefits pursuant to  this  act  is  a  public
    21  record  and  no  such  record shall be disclosed, redisclosed, released,
    22  disseminated or otherwise published or made available.
    23    (b) For purposes of this act:
    24    (i) "record" means a claim file,  a  file  regarding  a  complaint  or
    25  circumstances for which no claim has been made, and/or any records main-
    26  tained  by  the board in electronic databases in which individual claim-
    27  ants or workers are identifiable, or any other information  relating  to
    28  any  person  who  has heretofore or hereafter filed a claim for benefits
    29  pursuant to this act, including a copy or oral description of  a  record
    30  which is or was in the possession or custody of the department of labor,
    31  its officers, members, employees or agents.
    32    (ii)  "person"  means  any  natural  person, corporation, association,
    33  partnership, or other public or private entity.
    34    (iii) "individually identifiable information" means any data  concern-
    35  ing any claim or potential claim that is linked to an identifiable work-
    36  er  or other natural person, including but not limited to a photo image,
    37  social security number or tax identification number,  telephone  number,
    38  place of birth, country of origin, place of employment, school or educa-
    39  tional  institution attended, source of income, status as a recipient of
    40  public benefits, a customer  identification  number  associated  with  a
    41  public utilities account, or medical or disability information.
    42    2. Authorized disclosure. Records which contain individually identifi-
    43  able  information  may, unless otherwise prohibited by law, be disclosed
    44  to:
    45    (a) those officers, members and employees of the department  of  labor
    46  if  such  disclosure  is  necessary to the performance of their official
    47  duties pursuant to a purpose of the department of labor required  to  be
    48  accomplished by statute or executive order or otherwise necessary to act
    49  upon  an  application  for  benefits  submitted by the person who is the
    50  subject of the particular record;
    51    (b) officers or employees of  another  governmental  unit,  or  agents
    52  and/or contractors of the governmental unit at the request and/or direc-
    53  tion of the governmental unit, if the information sought to be disclosed
    54  is  necessary  to  act upon an application for benefits submitted by the
    55  person who is the subject of the particular record;

        S. 2509--C                         136                        A. 3009--C
 
     1    (c) a judicial or administrative officer  or  employee  in  connection
     2  with  an administrative or judicial proceeding if the information sought
     3  to be disclosed is necessary to act upon  an  application  for  benefits
     4  submitted by the person who is the subject of the particular record; and
     5    (d)  a person engaged in bona fide statistical research, including but
     6  not limited to actuarial studies and health and  safety  investigations,
     7  which are authorized by statute or regulation of the department of labor
     8  or  other  governmental  agency.  Individually  identifiable information
     9  shall not be disclosed unless the researcher has entered into an  agree-
    10  ment  not  to  disclose  any individually identifiable information which
    11  contains restrictions no less  restrictive  than  the  restrictions  set
    12  forth  in this section and which includes an agreement that any research
    13  findings will not disclose individually identifiable information.
    14    3.  Individual  authorization.  Notwithstanding  the  restrictions  on
    15  disclosure  set  forth under subsection one of this section, an excluded
    16  worker may authorize the release, re-release or publication  of  his  or
    17  her record to a specific person not otherwise authorized to receive such
    18  record,  by  submitting  written  authorization  for such release to the
    19  department of labor on a form prescribed by the commissioner of labor or
    20  by a notarized original authorization specifically directing the depart-
    21  ment of labor to release the excluded worker's records to  such  person.
    22  However,  no  such  authorization  directing  disclosure of records to a
    23  prospective employer shall be valid; nor shall an authorization  permit-
    24  ting disclosure of records in connection with assessing fitness or capa-
    25  bility  for  employment  be valid, and no disclosure of records shall be
    26  made pursuant thereto.  It shall be unlawful for any person to  consider
    27  for  the purpose of assessing eligibility for a benefit, or as the basis
    28  for an employment-related action, an  individual's  failure  to  provide
    29  authorization under this subsection.
    30    4.  For  the  purposes  of this act, whenever disclosure of records is
    31  sought pursuant to a lawful court order, judicial warrant  signed  by  a
    32  judge  pursuant to Article III of the U.S. Constitution, or subpoena for
    33  individual records properly issued pursuant to  the  criminal  procedure
    34  law or the civil practice law and rules or pursuant to subsection two or
    35  three  of  this  section, only those records, documents, and information
    36  specifically sought may be disclosed, and any such disclosure  shall  be
    37  limited  to such records as are necessary to fulfill the purpose of such
    38  disclosure.
    39    5. The commissioner of labor shall require any person or  entity  that
    40  receives  or  has  access  to  records to certify to the commissioner of
    41  labor that, before such receipt or access, such person or  entity  shall
    42  not:
    43    (a) use such records or information for civil immigration purposes; or
    44    (b)  disclose such records or information to any agency that primarily
    45  enforces immigration law or to any employee or agent of any such  agency
    46  unless  such disclosure is pursuant to a cooperative arrangement between
    47  city, state and federal agencies  which  arrangement  does  not  enforce
    48  immigration  law and which disclosure is limited to the specific records
    49  or information being sought pursuant to such arrangement.  Violation  of
    50  such  certification  shall  be a class A misdemeanor. In addition to any
    51  records required to be kept pursuant to subdivision (c) of section  2721
    52  of  title  18 of the United States code, any person or entity certifying
    53  pursuant to this paragraph shall keep for a period of five years records
    54  of all uses  and  identifying  each  person  or  entity  that  primarily
    55  enforces immigration law that received department records or information
    56  from  such certifying person or entity. Such records shall be maintained

        S. 2509--C                         137                        A. 3009--C
 
     1  in a manner and form prescribed by the commissioner of labor  and  shall
     2  be  available  for inspection by the commissioner of labor or his or her
     3  designee upon his or her request.
     4    (c)  For  purposes of this subsection, the term "agency that primarily
     5  enforces immigration law" shall include, but not be limited  to,  United
     6  States immigration and customs enforcement and United States customs and
     7  border protection, and any successor agencies having similar duties.
     8    (d)  Failure  to maintain records as required by this subsection shall
     9  be a class A misdemeanor.
    10    6. Except as otherwise provided by this act, any person who  knowingly
    11  and  willfully  obtains  records which contain individually identifiable
    12  information under false pretenses or  otherwise  violates  this  section
    13  shall be guilty of a class E felony.
    14    7.  In  addition  to  or  in lieu of any criminal proceeding available
    15  under this section, whenever there shall be a violation of this section,
    16  application may be made by the attorney  general  in  the  name  of  the
    17  people  of  the state of New York to a court or justice having jurisdic-
    18  tion by a special proceeding to issue an injunction, and upon notice  to
    19  the  defendant  of  not  less than five days, to enjoin and restrain the
    20  continuance of such violations; and if it shall appear to the  satisfac-
    21  tion  of  the court or justice that the defendant has, in fact, violated
    22  this section, an injunction may be issued  by  such  court  or  justice,
    23  enjoining and restraining any further violation, without requiring proof
    24  that  any  person  has, in fact, been injured or damaged thereby. In any
    25  such proceeding, the court may make allowances to the  attorney  general
    26  as  provided  in paragraph six of subdivision (a) of section 8303 of the
    27  civil practice law and rules, and  direct  restitution.    Whenever  the
    28  court shall determine that a violation of this section has occurred, the
    29  court  may  impose a civil penalty of not more than five hundred dollars
    30  for the first violation, and not more than one thousand dollars for  the
    31  second or subsequent violation within a three-year period. In connection
    32  with  any  such proposed application, the attorney general is authorized
    33  to take proof and make a determination of  the  relevant  facts  and  to
    34  issue subpoenas in accordance with the civil practice law and rules.
    35    §  4.  Notwithstanding  sections 112 and 163 of the state finance law,
    36  section 142 of the economic development law, and any other  inconsistent
    37  provision  of  law  to the contrary, the commissioner of labor is hereby
    38  authorized  to  enter  into  non-competitive  contracts  for  any  good,
    39  service,  or  technology  for the purposes of administering the program,
    40  including paying the benefits, required by this act.
    41    § 5. This act shall take effect immediately.
 
    42                                  PART FFF
 
    43    Section 1. Subdivisions 3-b and 3-c of section 1 of part C of  chapter
    44  57 of  the  laws  of  2006,  relating  to establishing a cost of  living
    45  adjustment for designated human services programs, as amended by section
    46  1  of part Y of chapter 57 of the laws of 2019, are amended to  read  as
    47  follows:
    48    3-b. Notwithstanding any  inconsistent  provision  of  law,  beginning
    49  April  1, 2009 and ending March 31, 2016 and beginning April 1, 2017 and
    50  ending March 31, [2020] 2021, the commissioners shall not include a COLA
    51  for the purpose of establishing rates  of  payments,  contracts  or  any
    52  other  form  of  reimbursement,  provided  that the commissioners of the
    53  office for people with developmental disabilities, the office of  mental
    54  health,  and  the  office  of  [alcoholism and substance abuse services]

        S. 2509--C                         138                        A. 3009--C
 
     1  addiction services and supports shall not include a COLA beginning April
     2  1, 2017 and ending March 31, 2021.
     3    3-c.  Notwithstanding  any  inconsistent  provision  of law, beginning
     4  April 1, [2020] 2021 and [ending March 31, 2023] ending March 31,  2022,
     5  the  commissioners  shall  develop the COLA under this section using the
     6  actual U.S.  consumer  price  index  for  all  urban  consumers  (CPI-U)
     7  published  by  the  United  States  department of labor, bureau of labor
     8  statistics for the twelve month period ending in July of the budget year
     9  prior to such state fiscal year, for the purpose of  establishing  rates
    10  of payments, contracts or any other form of reimbursement.
    11    §   2. Section 1 of part C of chapter 57 of the laws of 2006, relating
    12  to establishing  a  cost  of  living  adjustment  for  designated  human
    13  services programs, is amended by adding a new subdivision 3-g to read as
    14  follows:
    15    3-g.  Notwithstanding  any other provision of law to the contrary, and
    16  subject to available appropriations therefore, for all eligible programs
    17  as determined pursuant to subdivision four of this section, the  commis-
    18  sioners  shall  provide  funding to support a one percent (1.0%) cost of
    19  living adjustment, as determined pursuant to subdivision three-c of this
    20  section, beginning April 1, 2021 and ending March 31, 2022.
    21    § 3. Section 4 of part C of chapter 57 of the laws of  2006,  relating
    22  to  establishing  a  cost  of  living  adjustment  for  designated human
    23  services programs, as amended by section 1 of part I of  chapter  60  of
    24  the laws of 2014, is amended to read as follows:
    25    §  4.  This  act  shall take effect immediately and shall be deemed to
    26  have been in full force and effect on and after April 1, 2006;  provided
    27  section  one  of  this  act shall expire and be deemed repealed April 1,
    28  [2019] 2022; provided, further, that sections two and three of this  act
    29  shall expire and be deemed repealed December 31, 2009.
    30    §  4.  This  act  shall take effect immediately and shall be deemed to
    31  have been in full force and effect on and after April 1, 2019; provided,
    32  however, that the amendments to section 1 of part C of chapter 57 of the
    33  laws of 2006, relating to establishing a cost of living  adjustment  for
    34  designated  human services programs made by sections one and two of this
    35  act shall not affect the repeal of such  section  and  shall  be  deemed
    36  repealed therewith.
 
    37                                  PART GGG
 
    38    Section  1.  Paragraph  b of subdivision 10 of section 54 of the state
    39  finance law is amended by adding a new  subparagraph  (vi)  to  read  as
    40  follows:
    41    (vi)  Notwithstanding  subparagraph  (i)  of  this  paragraph,  within
    42  amounts appropriated in the state fiscal year  commencing  April  first,
    43  two  thousand twenty-one, and annually thereafter, there shall be appor-
    44  tioned and paid to each municipality a base level  grant  in  an  amount
    45  equal  to the aid received by such municipality in the state fiscal year
    46  commencing April first, two thousand nineteen;  provided,  however,  and
    47  notwithstanding  any  law  to  the  contrary,  in  the state fiscal year
    48  commencing April first, two thousand twenty-one, and annually  thereaft-
    49  er,  the  town  of Palm Tree shall receive a base level grant of twenty-
    50  four thousand two hundred thirteen dollars, and the village  of  Sagapo-
    51  nack  shall  receive a base level grant of two thousand dollars, and the
    52  village of Woodbury shall receive a base  level  grant  of  twenty-seven
    53  thousand  dollars, and the village of South Blooming Grove shall receive
    54  a base level grant of nineteen thousand dollars.

        S. 2509--C                         139                        A. 3009--C
 
     1    § 2. This act shall take effect immediately.
 
     2                                  PART HHH

     3    Section  1. The opening paragraph of paragraph (a) of subdivision 1 of
     4  section 210 of the tax law, as amended by section 10 of part T of  chap-
     5  ter 59 of the laws of 2015, is amended to read as follows:
     6    For  taxable  years  beginning  before  January  first,  two  thousand
     7  sixteen, the amount prescribed by this paragraph shall  be  computed  at
     8  the  rate  of  seven  and  one-tenth  percent of the taxpayer's business
     9  income base. For taxable years beginning on or after January first,  two
    10  thousand  sixteen,  the amount prescribed by this paragraph shall be six
    11  and one-half percent of the taxpayer's business income base.  For  taxa-
    12  ble  years  beginning on or after January first, two thousand twenty-one
    13  and before January first, two thousand twenty-four for any taxpayer with
    14  a business income base for the taxable year of more  than  five  million
    15  dollars,  the  amount  prescribed  by  this paragraph shall be seven and
    16  one-quarter percent of the taxpayer's business income base. The  taxpay-
    17  er's business income base shall mean the portion of the taxpayer's busi-
    18  ness  income  apportioned  within  the  state  as  hereinafter provided.
    19  However, in the case of a small business taxpayer, as defined  in  para-
    20  graph  (f)  of this subdivision, the amount prescribed by this paragraph
    21  shall be computed pursuant to subparagraph (iv) of this paragraph and in
    22  the case of a manufacturer, as defined  in  subparagraph  (vi)  of  this
    23  paragraph,  the  amount  prescribed  by this paragraph shall be computed
    24  pursuant to subparagraph (vi) of this paragraph, and, in the case  of  a
    25  qualified  emerging technology company, as defined in subparagraph (vii)
    26  of this paragraph, the amount prescribed  by  this  paragraph  shall  be
    27  computed pursuant to subparagraph (vii) of this paragraph.
    28    §  2.  Subparagraph 1 of paragraph (b) of subdivision 1 of section 210
    29  of the tax law, as amended by section 18 of part T of chapter 59 of  the
    30  laws of 2015, is amended to read as follows:
    31    (1)  (i)  The  amount  prescribed  by this paragraph shall be computed
    32  at .15 percent for each dollar of the taxpayer's total business capital,
    33  or the portion thereof  apportioned  within  the  state  as  hereinafter
    34  provided  for taxable years beginning before January first, two thousand
    35  sixteen. However, in the case of a cooperative  housing  corporation  as
    36  defined  in  the internal revenue code, the applicable rate shall be .04
    37  percent until taxable years beginning on or  after  January  first,  two
    38  thousand twenty and zero percent for taxable years beginning on or after
    39  January  first, two thousand twenty-one.  The rate of tax for subsequent
    40  tax years shall be as follows: .125 percent for taxable years  beginning
    41  on  or  after  January  first,  two  thousand sixteen and before January
    42  first, two thousand seventeen; .100 percent for taxable years  beginning
    43  on  or  after  January  first, two thousand seventeen and before January
    44  first, two thousand eighteen; .075 percent for taxable  years  beginning
    45  on  or  after  January  first,  two thousand eighteen and before January
    46  first, two thousand nineteen; .050 percent for taxable  years  beginning
    47  on  or  after  January  first,  two thousand nineteen and before January
    48  first, two thousand twenty; .025 percent for taxable years beginning  on
    49  or  after  January  first, two thousand twenty and before January first,
    50  two thousand twenty-one; and [zero] .1875 percent for years beginning on
    51  or after January first,  two  thousand  twenty-one  and  before  January
    52  first,  two  thousand  twenty-four,  and  zero percent for taxable years
    53  beginning on or after January first, two thousand twenty-four.  Provided
    54  however, for taxable years beginning on  or  after  January  first,  two

        S. 2509--C                         140                        A. 3009--C
 
     1  thousand  twenty-one, the rate of tax for a small business as defined in
     2  paragraph (f) of this subdivision shall be zero percent. The rate of tax
     3  for a qualified New York manufacturer shall be .132 percent for  taxable
     4  years  beginning  on  or  after  January first, two thousand fifteen and
     5  before January first, two thousand sixteen,  .106  percent  for  taxable
     6  years  beginning  on  or  after  January first, two thousand sixteen and
     7  before January first, two thousand seventeen, .085 percent  for  taxable
     8  years  beginning  on  or after January first, two thousand seventeen and
     9  before January first, two thousand eighteen; .056  percent  for  taxable
    10  years  beginning  on  or  after January first, two thousand eighteen and
    11  before January first, two thousand nineteen; .038  percent  for  taxable
    12  years  beginning  on  or  after January first, two thousand nineteen and
    13  before January first, two thousand  twenty;  .019  percent  for  taxable
    14  years  beginning  on  or  after  January  first, two thousand twenty and
    15  before January first, two thousand  twenty-one;  and  zero  percent  for
    16  years beginning on or after January first, two thousand twenty-one. (ii)
    17  In  no  event shall the amount prescribed by this paragraph exceed three
    18  hundred fifty thousand dollars for qualified New York manufacturers  and
    19  for all other taxpayers five million dollars.
    20    § 3. This act shall take effect immediately.
 
    21                                  PART III
 
    22    Section  1.  Section  606  of  the  tax law is amended by adding a new
    23  subsection (e-2) to read as follows:
    24    (e-2) Real property tax  relief  credit.  (1)  For  purposes  of  this
    25  subsection:
    26    (A)  "Qualified taxpayer" means a resident individual of the state who
    27  owned and primarily resided for six months or more of the  taxable  year
    28  in  real  property that either received the STAR exemption authorized by
    29  section four hundred twenty-five of the real property tax  law  or  that
    30  qualified  the  taxpayer to receive the school tax relief credit author-
    31  ized by subsection (eee) of this section.
    32    (B) "Qualified gross income" means the adjusted gross  income  of  the
    33  qualified  taxpayer for the taxable year for federal income tax purposes
    34  and, for taxable year two thousand twenty-one computed without regard to
    35  the last sentence of subdivision (a) of section  six  hundred  seven  of
    36  this  article.  In  computing  qualified gross income, the net amount of
    37  loss reported on Federal Schedule C, D, E, or F shall not  exceed  three
    38  thousand  dollars per schedule. In addition, the net amount of any other
    39  separate category of loss shall not exceed three thousand  dollars.  The
    40  aggregate  amount  of  all  losses included in computing qualified gross
    41  income shall not exceed fifteen thousand dollars.
    42    (C) "Residence" means a dwelling in this state owned by  the  taxpayer
    43  and used by the taxpayer as his or her primary residence, and so much of
    44  the land abutting it, not exceeding one acre, as is reasonably necessary
    45  for  use  of  the  dwelling  as  a  home, and may consist of a part of a
    46  multi-dwelling or multi-purpose  building  including  a  cooperative  or
    47  condominium.  Residence  includes  a trailer or mobile home, used exclu-
    48  sively for residential purposes and defined as real property pursuant to
    49  paragraph (g) of subdivision twelve of section one hundred  two  of  the
    50  real property tax law.
    51    (D)  "Qualifying  real  property taxes" means all real property taxes,
    52  special ad valorem levies and special assessments, exclusive  of  penal-
    53  ties  and  interest,  levied  by  a taxing jurisdiction on the residence
    54  owned and occupied by a qualified taxpayer and  paid  by  the  qualified

        S. 2509--C                         141                        A. 3009--C
 
     1  taxpayer  during the taxable year, provided that to the extent the total
     2  amount of real property taxes so paid includes  school  district  taxes,
     3  the  amount  of  the school tax relief (STAR) credit claimed pursuant to
     4  subsection  (eee)  of  this section, if any, shall be deducted from such
     5  amount.
     6    A qualified taxpayer may elect to include any additional  amount  that
     7  would  have  been levied by a taxing jurisdiction and paid by the quali-
     8  fied taxpayer in the absence of an exemption from real property taxation
     9  pursuant to section four hundred sixty-seven of the  real  property  tax
    10  law.  If  tenant-stockholders  in a cooperative housing corporation have
    11  met the requirements of section two  hundred  sixteen  of  the  internal
    12  revenue  code  by  which  they  are  allowed a deduction for real estate
    13  taxes, the amount of taxes so allowable, or which would be allowable  if
    14  the taxpayer had filed returns on a cash basis, shall be qualifying real
    15  property  taxes.  If  a  residence is an integral part of a larger unit,
    16  qualifying real property taxes shall be limited to that amount  of  such
    17  taxes  paid  as  may  be reasonably apportioned to such residence.  If a
    18  taxpayer owned and occupied two residences in the state during different
    19  periods in the same taxable year, qualifying real property  taxes  shall
    20  be  the  sum of the prorated qualifying real property taxes attributable
    21  to the taxpayer during the periods such taxpayer occupied each  of  such
    22  residences.  A  taxpayer who owned and occupied a residence in the state
    23  for part of the taxable year and rented a residence  in  the  state  for
    24  part  of  the same taxable year, may include the proration of qualifying
    25  real property taxes on  the  residence  owned.  Provided,  however,  for
    26  purposes  of  the  credit allowed under this subsection, qualifying real
    27  property taxes may be included by  a  qualified  taxpayer  only  to  the
    28  extent  that  such taxpayer or the spouse of such taxpayer occupied such
    29  residence for one hundred eighty-three days or more of the taxable year,
    30  owned the residence and paid such taxes.
    31    (E) "Excess real property tax" means the  excess  of  qualifying  real
    32  property taxes over six percent of qualified gross income.
    33    (2)  For  tax  years beginning on or after January first, two thousand
    34  twenty-one and before January first, two thousand twenty-four, a  quali-
    35  fied  taxpayer  shall be allowed a credit as provided in paragraph three
    36  of this subsection against the taxes imposed by  this  article.  If  the
    37  credit  exceeds  the  tax  for  such year under this article, the excess
    38  shall be treated as an overpayment, to be credited or refunded,  without
    39  interest.
    40    (3)  Determination  of  credit.  The  credit amount allowed under this
    41  subsection shall be the product of the excess real property tax and  the
    42  applicable  percentage  of  the  excess real property tax, calculated as
    43  follows:
    44    (A) For qualified taxpayers whose qualified gross income  is  seventy-
    45  five  thousand dollars or less, the applicable percentage shall be four-
    46  teen percent.
    47    (B) For qualified taxpayers whose qualified gross  income  is  greater
    48  than seventy-five thousand dollars but less than or equal to one hundred
    49  fifty  thousand  dollars, the applicable percentage shall be the differ-
    50  ence between (i) fourteen percent and (ii) five percent multiplied by  a
    51  fraction, the numerator of which is the difference between the qualified
    52  taxpayer's  qualified  gross  income  as  defined by this subsection and
    53  seventy-five thousand dollars, and the denominator of which is  seventy-
    54  five thousand dollars.
    55    (C)  For  qualified  taxpayers whose qualified gross income is greater
    56  than one hundred fifty thousand dollars but less than or  equal  to  two

        S. 2509--C                         142                        A. 3009--C

     1  hundred  fifty  thousand dollars, the applicable percentage shall be the
     2  difference between (i) nine percent and (ii) six percent multiplied by a
     3  fraction, the numerator of which is the difference between the qualified
     4  taxpayer's  qualified  gross  income  and  one  hundred  fifty  thousand
     5  dollars, and the denominator of which is one hundred thousand dollars.
     6    (4) No credit shall be allowed under this  subsection  if  the  amount
     7  determined  pursuant  to  paragraph three is less than two hundred fifty
     8  dollars, provided further that if  the  amount  determined  pursuant  to
     9  paragraph three is in excess of three hundred fifty dollars the taxpayer
    10  shall be allowed a credit of three hundred fifty dollars.
    11    (5)  The  commissioner  may  prescribe  that  the  credit  under  this
    12  subsection shall be determined in whole or in part by the use of  tables
    13  prescribed  by such commissioner. Such tables shall set forth the credit
    14  to the nearest dollar.
    15    (6) No credit shall be granted under this subsection:
    16    (A) To a property owner if qualified gross income for the taxable year
    17  exceeds two hundred fifty thousand dollars.
    18    (B) To a property owner unless: (i) the property is used for  residen-
    19  tial  purposes;  (ii) not more than twenty percent of the rental income,
    20  if any, from the property is from rental  for  nonresidential  purposes;
    21  and (iii) the property is occupied as a residence in whole or in part by
    22  one or more of the owners of the property.
    23    (C) To an individual with respect to whom a deduction under subsection
    24  (c)  of  section  one  hundred fifty-one of the internal revenue code is
    25  allowable to another taxpayer for the taxable year.
    26    (D) With respect to a residence that  is  wholly  exempted  from  real
    27  property taxation.
    28    (E) To an individual who is not a resident individual of the state for
    29  the entire taxable year.
    30    (7) In the case of a taxpayer who has itemized deductions from federal
    31  adjusted  gross income, and whose federal itemized deductions include an
    32  amount for real estate taxes  paid,  the  New  York  itemized  deduction
    33  otherwise  allowable  under  section six hundred fifteen of this chapter
    34  shall be reduced  by  the  amount  of  the  credit  claimed  under  this
    35  subsection.
    36    § 2. This act shall take effect immediately and shall apply to taxable
    37  years beginning on or after January 1, 2021.
 
    38                                  PART JJJ
 
    39    Section  1. The state comptroller is hereby authorized and directed to
    40  loan money in accordance with the provisions set forth in subdivision  5
    41  of  section  4  of  the  state finance law to the following funds and/or
    42  accounts:
    43    1. DOL-Child performer protection account (20401).
    44    2. Local government records management account (20501).
    45    3. Child health plus program account (20810).
    46    4. EPIC premium account (20818).
    47    5. Education - New (20901).
    48    6. VLT - Sound basic education fund (20904).
    49    7.  Sewage  treatment  program  management  and  administration   fund
    50  (21000).
    51    8. Hazardous bulk storage account (21061).
    52    9. Utility environmental regulatory account (21064).
    53    10. Federal grants indirect cost recovery account (21065).
    54    11. Low level radioactive waste account (21066).

        S. 2509--C                         143                        A. 3009--C
 
     1    12. Recreation account (21067).
     2    13. Public safety recovery account (21077).
     3    14. Environmental regulatory account (21081).
     4    15. Natural resource account (21082).
     5    16. Mined land reclamation program account (21084).
     6    17. Great lakes restoration initiative account (21087).
     7    18. Environmental protection and oil spill compensation fund (21200).
     8    19. Public transportation systems account (21401).
     9    20. Metropolitan mass transportation (21402).
    10    21. Operating permit program account (21451).
    11    22. Mobile source account (21452).
    12    23. Statewide   planning   and  research  cooperative  system  account
    13  (21902).
    14    24. New York state thruway authority account (21905).
    15    25. Mental hygiene program fund account (21907).
    16    26. Mental hygiene patient income account (21909).
    17    27. Financial control board account (21911).
    18    28. Regulation of racing account (21912).
    19    29. State university dormitory income reimbursable account (21937).
    20    30. Criminal justice improvement account (21945).
    21    31. Environmental laboratory reference fee account (21959).
    22    32. Training, management and evaluation account (21961).
    23    33. Clinical laboratory reference system assessment account (21962).
    24    34. Indirect cost recovery account (21978).
    25    35. Multi-agency training account (21989).
    26    36. Bell jar collection account (22003).
    27    37. Industry and utility service account (22004).
    28    38. Real property disposition account (22006).
    29    39. Parking account (22007).
    30    40. Courts special grants (22008).
    31    41. Asbestos safety training program account (22009).
    32    42. Camp Smith billeting account (22017).
    33    43. Batavia school for the blind account (22032).
    34    44. Investment services account (22034).
    35    45. Surplus property account (22036).
    36    46. Financial oversight account (22039).
    37    47. Regulation of Indian gaming account (22046).
    38    48. Rome school for the deaf account (22053).
    39    49. Seized assets account (22054).
    40    50. Administrative adjudication account (22055).
    41    51. Federal salary sharing account (22056).
    42    52. New York City assessment account (22062).
    43    53. Cultural education account (22063).
    44    54. Local services account (22078).
    45    55. DHCR mortgage servicing account (22085).
    46    56. Housing indirect cost recovery account (22090).
    47    57. DHCR-HCA application fee account (22100).
    48    58. Low income housing monitoring account (22130).
    49    59. Corporation administration account (22135).
    50    60. New York State  Home  for  Veterans  in  the  Lower-Hudson  Valley
    51  account (22144).
    52    61. Deferred compensation administration account (22151).
    53    62. Rent revenue other New York City account (22156).
    54    63. Rent revenue account (22158).
    55    64. Tax revenue arrearage account (22168).
    56    65. New York state medical indemnity fund account (22240).

        S. 2509--C                         144                        A. 3009--C
 
     1    66. Behavioral health parity compliance fund (22246).
     2    67. State university general income offset account (22654).
     3    68. Lake George park trust fund account (22751).
     4    69. State police motor vehicle law enforcement account (22802).
     5    70. Highway safety program account (23001).
     6    71. DOH drinking water program account (23102).
     7    72. NYCCC operating offset account (23151).
     8    73. Commercial gaming regulation account (23702).
     9    74. Highway use tax administration account (23801).
    10    75. New York state secure choice administrative account (23806).
    11    76. Fantasy sports administration account (24951).
    12    77. Highway and bridge capital account (30051).
    13    78. Aviation purpose account (30053).
    14    79. State university residence hall rehabilitation fund (30100).
    15    80. State parks infrastructure account (30351).
    16    81. Clean water/clean air implementation fund (30500).
    17    82. Hazardous waste remedial cleanup account (31506).
    18    83. Youth facilities improvement account (31701).
    19    84. Housing assistance fund (31800).
    20    85. Housing program fund (31850).
    21    86. Highway facility purpose account (31951).
    22    87. Information technology capital financing account (32215).
    23    88. New York racing account (32213).
    24    89. Capital miscellaneous gifts account (32214).
    25    90.  New  York  environmental protection and spill remediation account
    26  (32219).
    27    91. Mental hygiene facilities capital improvement fund (32300).
    28    92. Correctional facilities capital improvement fund (32350).
    29    93. New York State Storm Recovery Capital Fund (33000).
    30    94. OGS convention center account (50318).
    31    95. Empire Plaza Gift Shop (50327).
    32    96. Centralized services fund (55000).
    33    97. Archives records management account (55052).
    34    98. Federal single audit account (55053).
    35    99. Civil service administration account (55055).
    36    100. Civil service EHS occupational health program account (55056).
    37    101. Banking services account (55057).
    38    102. Cultural resources survey account (55058).
    39    103. Neighborhood work project account (55059).
    40    104. Automation & printing chargeback account (55060).
    41    105. OFT NYT account (55061).
    42    106. Data center account (55062).
    43    107. Intrusion detection account (55066).
    44    108. Domestic violence grant account (55067).
    45    109. Centralized technology services account (55069).
    46    110. Labor contact center account (55071).
    47    111. Human services contact center account (55072).
    48    112. Tax contact center account (55073).
    49    113. Department of law civil recoveries account (55074).
    50    114. Executive direction internal audit account (55251).
    51    115. CIO Information technology centralized services account (55252).
    52    116. Health insurance internal service account (55300).
    53    117. Civil service employee benefits division  administrative  account
    54  (55301).
    55    118. Correctional industries revolving fund (55350).
    56    119. Employees health insurance account (60201).

        S. 2509--C                         145                        A. 3009--C
 
     1    120. Medicaid management information system escrow fund (60900).
     2    121. New York state cannabis revenue fund.
     3    § 1-a. The state comptroller is hereby authorized and directed to loan
     4  money  in  accordance  with the provisions set forth in subdivision 5 of
     5  section 4 of the state finance law to any account within  the  following
     6  federal  funds,  provided  the comptroller has made a determination that
     7  sufficient federal grant award authority is available to reimburse  such
     8  loans:
     9    1. Federal USDA-food and nutrition services fund (25000).
    10    2. Federal health and human services fund (25100).
    11    3. Federal education fund (25200).
    12    4. Federal block grant fund (25250).
    13    5. Federal miscellaneous operating grants fund (25300).
    14    6. Federal unemployment insurance administration fund (25900).
    15    7. Federal unemployment insurance occupational training fund (25950).
    16    8. Federal emergency employment act fund (26000).
    17    9. Federal capital projects fund (31350).
    18    §  2.  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, on
    21  or before March 31, 2022, up to the unencumbered balance or the  follow-
    22  ing amounts:
    23    Economic Development and Public Authorities:
    24    1. $1,175,000 from the miscellaneous special revenue fund, underground
    25  facilities safety training account (22172), to the general fund.
    26    2.  An  amount  up  to the unencumbered balance from the miscellaneous
    27  special revenue fund, business and licensing services  account  (21977),
    28  to the general fund.
    29    3.  $14,810,000  from  the  miscellaneous  special  revenue fund, code
    30  enforcement account (21904), to the general fund.
    31    4. $3,000,000 from the  general  fund  to  the  miscellaneous  special
    32  revenue fund, tax revenue arrearage account (22168).
    33    Education:
    34    1.  $2,603,020,000  from  the  general fund to the state lottery fund,
    35  education account (20901), as reimbursement for disbursements made  from
    36  such  fund for supplemental aid to education pursuant to section 92-c of
    37  the state finance law that are in excess of  the  amounts  deposited  in
    38  such fund for such purposes pursuant to section 1612 of the tax law.
    39    2.  $755,000,000  from the general fund to the state lottery fund, VLT
    40  education account (20904), as reimbursement for disbursements made  from
    41  such  fund for supplemental aid to education pursuant to section 92-c of
    42  the state finance law that are in excess of  the  amounts  deposited  in
    43  such fund for such purposes pursuant to section 1612 of the tax law.
    44    3. $132,800,000 from the general fund to the New York state commercial
    45  gaming fund, commercial gaming revenue account (23701), as reimbursement
    46  for  disbursements made from such fund for supplemental aid to education
    47  pursuant to section 97-nnnn of the state finance law that are in  excess
    48  of  the  amounts deposited in such fund for purposes pursuant to section
    49  1352 of the racing, pari-mutuel wagering and breeding law.
    50    4. $6,000,000 from the interactive fantasy sports fund, fantasy sports
    51  education account (24950), to the state lottery fund, education  account
    52  (20901),  as  reimbursement  for  disbursements  made from such fund for
    53  supplemental aid to education pursuant to  section  92-c  of  the  state
    54  finance law.
    55    5.  An amount up to the unencumbered balance from the charitable gifts
    56  trust fund, elementary and secondary education account (24901),  to  the

        S. 2509--C                         146                        A. 3009--C
 
     1  general fund, for payment of general support for public schools pursuant
     2  to section 3609-a of the education law.
     3    6. Moneys from the state lottery fund (20900) up to an amount deposit-
     4  ed in such fund pursuant to section 1612 of the tax law in excess of the
     5  current year appropriation for supplemental aid to education pursuant to
     6  section 92-c of the state finance law.
     7    7.  $300,000  from the New York state local government records manage-
     8  ment improvement  fund,  local  government  records  management  account
     9  (20501), to the New York state archives partnership trust fund, archives
    10  partnership trust maintenance account (20351).
    11    8. $900,000 from the general fund to the miscellaneous special revenue
    12  fund, Batavia school for the blind account (22032).
    13    9. $900,000 from the general fund to the miscellaneous special revenue
    14  fund, Rome school for the deaf account (22053).
    15    10.  $343,400,000  from  the  state  university  dormitory income fund
    16  (40350) to the miscellaneous  special  revenue  fund,  state  university
    17  dormitory income reimbursable account (21937).
    18    11.  $8,318,000  from  the general fund to the state university income
    19  fund, state university income offset account (22654),  for  the  state's
    20  share of repayment of the STIP loan.
    21    12. $68,000,000 from the state university income fund, state universi-
    22  ty hospitals income reimbursable account (22656) to the general fund for
    23  hospital  debt  service  for  the period April 1, 2021 through March 31,
    24  2022.
    25    13. $7,850,000 from the miscellaneous special revenue fund, office  of
    26  the  professions  account (22051), to the miscellaneous capital projects
    27  fund, office of the professions electronic licensing account (32222).
    28    14. $24,000,000 from any of the state education  department's  special
    29  revenue  and internal service funds to the miscellaneous special revenue
    30  fund, indirect cost recovery account (21978).
    31    15. $4,200,000 from any of the state  education  department's  special
    32  revenue or internal service funds to the capital projects fund (30000).
    33    16.  $12,500,000  from the School Capital Facilities Financing Reserve
    34  Fund to the   Capital Projects Fund account  (30000),  for  excess  debt
    35  service  reserve  fund  balances  related  to bonds that have been fully
    36  retired.  Such excess funds shall be used to support the development  of
    37  a modernized State aid data system for the education department.
    38    Environmental Affairs:
    39    1.  $16,000,000  from any of the department of environmental conserva-
    40  tion's special revenue federal funds, and/or federal capital  funds,  to
    41  the  environmental  conservation  special revenue fund, federal indirect
    42  recovery account (21065).
    43    2. $5,000,000 from any of the department  of  environmental  conserva-
    44  tion's  special  revenue federal funds, and/or federal capital funds, to
    45  the conservation fund (21150) or Marine  Resources  Account  (21151)  as
    46  necessary to avoid diversion of conservation funds.
    47    3. $3,000,000 from any of the office of parks, recreation and historic
    48  preservation  capital projects federal funds and special revenue federal
    49  funds to the miscellaneous special revenue fund, federal grant  indirect
    50  cost recovery account (22188).
    51    4. $1,000,000 from any of the office of parks, recreation and historic
    52  preservation  special revenue federal funds to the miscellaneous capital
    53  projects fund, I love NY water account (32212).
    54    5. $28,000,000 from the general fund to the  environmental  protection
    55  fund, environmental protection fund transfer account (30451).

        S. 2509--C                         147                        A. 3009--C
 
     1    6.  $1,800,000  from  the general fund to the hazardous waste remedial
     2  fund, hazardous waste oversight and assistance account (31505).
     3    7.  An  amount  up  to or equal to the cash balance within the special
     4  revenue-other waste management & cleanup account (21053) to the  capital
     5  projects  fund  (30000) for services and capital expenses related to the
     6  management and cleanup program as put forth in section  27-1915  of  the
     7  environmental conservation law.
     8    8.  $5,400,000  from  the  miscellaneous  special revenue fund, public
     9  service account (22011) to the miscellaneous special revenue fund, util-
    10  ity environmental regulatory account (21064).
    11    9. $7,000,000 from the general fund to the enterprise fund, state fair
    12  account (50051).
    13    10. $4,000,000 from the waste management & cleanup account (21053)  to
    14  the general fund.
    15    11.  $3,000,000 from the waste management & cleanup account (21053) to
    16  the environmental protection fund transfer account (30451).
    17    12. Up to $10,000,000 from  the  general  fund  to  the  miscellaneous
    18  special revenue fund, patron services account (22163).
    19    Family Assistance:
    20    1.  $7,000,000 from any of the office of children and family services,
    21  office of temporary and disability assistance, or department  of  health
    22  special  revenue  federal funds and the general fund, in accordance with
    23  agreements with social services districts, to the miscellaneous  special
    24  revenue  fund, office of human resources development state match account
    25  (21967).
    26    2. $4,000,000 from any of the office of children and  family  services
    27  or office of temporary and disability assistance special revenue federal
    28  funds to the miscellaneous special revenue fund, family preservation and
    29  support services and family violence services account (22082).
    30    3. $18,670,000 from any of the office of children and family services,
    31  office  of  temporary and disability assistance, or department of health
    32  special revenue federal  funds  and  any  other  miscellaneous  revenues
    33  generated  from  the operation of office of children and family services
    34  programs to the general fund.
    35    4. $175,000,000 from any of the office  of  temporary  and  disability
    36  assistance  or department of health special revenue funds to the general
    37  fund.
    38    5. $2,500,000 from any of  the  office  of  temporary  and  disability
    39  assistance  special  revenue  funds to the miscellaneous special revenue
    40  fund, office of temporary  and  disability  assistance  program  account
    41  (21980).
    42    6. $35,000,000 from any of the office of children and family services,
    43  office  of temporary and disability assistance, department of labor, and
    44  department of health special revenue federal  funds  to  the  office  of
    45  children  and family services miscellaneous special revenue fund, multi-
    46  agency training contract account (21989).
    47    7. $205,000,000 from the miscellaneous  special  revenue  fund,  youth
    48  facility per diem account (22186), to the general fund.
    49    8.  $621,850  from the general fund to the combined gifts, grants, and
    50  bequests fund, WB Hoyt Memorial account (20128).
    51    9. $5,000,000 from  the  miscellaneous  special  revenue  fund,  state
    52  central registry (22028), to the general fund.
    53    General Government:
    54    1. $1,566,000 from the miscellaneous special revenue fund, examination
    55  and miscellaneous revenue account (22065) to the general fund.

        S. 2509--C                         148                        A. 3009--C
 
     1    2. $12,000,000 from the general fund to the health insurance revolving
     2  fund (55300).
     3    3.  $292,400,000  from  the  health  insurance  reserve  receipts fund
     4  (60550) to the general fund.
     5    4. $150,000 from the general fund to the not-for-profit revolving loan
     6  fund (20650).
     7    5. $150,000 from the not-for-profit revolving loan fund (20650) to the
     8  general fund.
     9    6. $3,000,000 from the miscellaneous  special  revenue  fund,  surplus
    10  property account (22036), to the general fund.
    11    7.  $19,000,000  from  the miscellaneous special revenue fund, revenue
    12  arrearage account (22024), to the general fund.
    13    8. $1,826,000 from the miscellaneous  special  revenue  fund,  revenue
    14  arrearage  account  (22024),  to the miscellaneous special revenue fund,
    15  authority budget office account (22138).
    16    9. $1,000,000 from the  agencies  enterprise  fund,  parking  services
    17  account (22007), to the general fund, for the purpose of reimbursing the
    18  costs of debt service related to state parking facilities.
    19    10. $3,435,000 from the general fund to the centralized services fund,
    20  COPS account (55013).
    21    11. $11,460,000 from the general fund to the agencies internal service
    22  fund,  central  technology  services account (55069), for the purpose of
    23  enterprise technology projects.
    24    12. $10,000,000 from the general fund to the agencies internal service
    25  fund, state data center account (55062).
    26    13. $12,000,000 from the agencies enterprise  fund,  parking  services
    27  account  (22007), to the centralized services, building support services
    28  account (55018).
    29    14. $30,000,000 from the general fund to the  internal  service  fund,
    30  business services center account (55022).
    31    15.  $8,000,000  from  the  general fund to the internal service fund,
    32  building support services account (55018).
    33    16. $1,500,000 from  the  agencies  enterprise  fund,  special  events
    34  account (20120), to the general fund.
    35    17.  Notwithstanding  any  law to the contrary, and in accordance with
    36  section 4 of the state finance law, the comptroller is hereby authorized
    37  and directed to transfer, upon request of the director  of  the  budget,
    38  amounts  up  to  the  unencumbered  balance of the Special Revenue Other
    39  College Savings Account (22022) to the College Savings Fiduciary Fund.
    40    Health:
    41    1. A transfer from the general fund to the combined gifts, grants  and
    42  bequests  fund, breast cancer research and education account (20155), up
    43  to an amount equal to the  monies  collected  and  deposited  into  that
    44  account in the previous fiscal year.
    45    2.  A transfer from the general fund to the combined gifts, grants and
    46  bequests  fund,  prostate  cancer  research,  detection,  and  education
    47  account  (20183),  up  to  an  amount  equal to the moneys collected and
    48  deposited into that account in the previous fiscal year.
    49    3. A transfer from the general fund to the combined gifts, grants  and
    50  bequests  fund,  Alzheimer's  disease  research  and  assistance account
    51  (20143), up to an amount equal to the  moneys  collected  and  deposited
    52  into that account in the previous fiscal year.
    53    4.  $20,294,000  from the HCRA resources fund (20800) to the miscella-
    54  neous special revenue fund, empire state stem cell  trust  fund  account
    55  (22161).

        S. 2509--C                         149                        A. 3009--C
 
     1    5. $2,000,000 from the miscellaneous special revenue fund, certificate
     2  of  need  account  (21920),  to the miscellaneous capital projects fund,
     3  healthcare IT capital subfund (32216).
     4    6.  $2,000,000  from  the  miscellaneous  special  revenue fund, vital
     5  health records account (22103), to the  miscellaneous  capital  projects
     6  fund, healthcare IT capital subfund (32216).
     7    7.  $6,000,000  from  the  miscellaneous special revenue fund, profes-
     8  sional medical conduct account (22088),  to  the  miscellaneous  capital
     9  projects fund, healthcare IT capital subfund (32216).
    10    8.  $106,500,000  from  the HCRA resources fund (20800) to the capital
    11  projects fund (30000).
    12    9. $6,550,000 from the general fund to  the  medical  marihuana  trust
    13  fund, health operation and oversight account (23755).
    14    10. An amount up to the unencumbered balance from the charitable gifts
    15  trust  fund, health charitable account (24900), to the general fund, for
    16  payment of general support for primary, preventive, and inpatient health
    17  care, dental and vision care, hunger prevention and nutritional  assist-
    18  ance,  and  other services for New York state residents with the overall
    19  goal of ensuring that New York state residents have  access  to  quality
    20  health care and other related services.
    21    11.  $500,000  from  the  miscellaneous special revenue fund, New York
    22  State cannabis revenue fund, to the miscellaneous special revenue  fund,
    23  environmental laboratory fee account (21959).
    24    12.  An  amount  up to the unencumbered balance from the public health
    25  emergency charitable gifts trust fund to the general fund,  for  payment
    26  of  goods  and services necessary to respond to a public health disaster
    27  emergency or to assist or aid in responding to such a disaster.
    28    13. $2,585,000 from the miscellaneous special  revenue  fund,  patient
    29  safety center account (22140), to the general fund.
    30    14.  $1,000,000  from  the miscellaneous special revenue fund, nursing
    31  home receivership account (21925), to the general fund.
    32    15. $133,000 from the miscellaneous special revenue fund,  quality  of
    33  care account (21915), to the general fund.
    34    16. $2,200,000 from the miscellaneous special revenue fund, adult home
    35  quality enhancement account (22091), to the general fund.
    36    Labor:
    37    1.  $600,000  from the miscellaneous special revenue fund, DOL fee and
    38  penalty account (21923), to the child performer's protection fund, child
    39  performer protection account (20401).
    40    2. $11,700,000 from the unemployment insurance  interest  and  penalty
    41  fund,  unemployment  insurance  special  interest  and  penalty  account
    42  (23601), to the general fund.
    43    3. $50,000,000 from the DOL fee and penalty account (21923), unemploy-
    44  ment insurance special interest and penalty account (23601), and  public
    45  work enforcement account (21998), to the general fund.
    46    Mental Hygiene:
    47    1.  $10,000,000  from  the  general fund, to the miscellaneous special
    48  revenue fund, federal salary sharing account (22056).
    49    2. $3,800,000 from the general fund, to the agencies internal  service
    50  fund, civil service EHS occupational health program account (55056).
    51    3.  $3,000,000  from  the  chemical dependence service fund, substance
    52  abuse services fund account  (22700),  to  the  mental  hygiene  capital
    53  improvement fund (32305).
    54    Public Protection:
    55    1.  $1,350,000  from the miscellaneous special revenue fund, emergency
    56  management account (21944), to the general fund.

        S. 2509--C                         150                        A. 3009--C

     1    2. $2,587,000 from the  general  fund  to  the  miscellaneous  special
     2  revenue fund, recruitment incentive account (22171).
     3    3.  $22,773,000  from  the general fund to the correctional industries
     4  revolving  fund,  correctional  industries  internal   service   account
     5  (55350).
     6    4.  $2,000,000,000  from  any of the division of homeland security and
     7  emergency services special revenue federal funds to the general fund.
     8    5. $11,149,000 from the miscellaneous special revenue  fund,  criminal
     9  justice improvement account (21945), to the general fund.
    10    6.  $115,420,000  from  the state police motor vehicle law enforcement
    11  and motor vehicle theft  and  insurance  fraud  prevention  fund,  state
    12  police  motor  vehicle  enforcement account (22802), to the general fund
    13  for state operation expenses of the division of state police.
    14    7. $131,500,000 from the general fund to the  correctional  facilities
    15  capital improvement fund (32350).
    16    8.  $5,000,000  from  the  general  fund  to the dedicated highway and
    17  bridge trust fund (30050) for the purpose of work zone safety activities
    18  provided by the division of state police for the department of transpor-
    19  tation.
    20    9. $10,000,000 from the miscellaneous special revenue fund,  statewide
    21  public  safety  communications  account (22123), to the capital projects
    22  fund (30000).
    23    10. $9,830,000 from the  miscellaneous  special  revenue  fund,  legal
    24  services assistance account (22096), to the general fund.
    25    11.  $1,000,000 from the general fund to the agencies internal service
    26  fund, neighborhood work project account (55059).
    27    12. $7,980,000 from the miscellaneous special  revenue  fund,  finger-
    28  print identification & technology account (21950), to the general fund.
    29    13. $1,100,000 from the state police motor vehicle law enforcement and
    30  motor  vehicle  theft and insurance fraud prevention fund, motor vehicle
    31  theft and insurance fraud account (22801), to the general fund.
    32    14. $30,500,000 from the miscellaneous special revenue fund, statewide
    33  public safety communications account (22123), to the general fund.
    34    Transportation:
    35    1. $20,000,000 from the general fund to the mass transportation  oper-
    36  ating  assistance  fund, public transportation systems operating assist-
    37  ance account (21401), of which $12,000,000 constitutes the base need for
    38  operations.
    39    2. $727,500,000 from the general fund to  the  dedicated  highway  and
    40  bridge trust fund (30050).
    41    3.  $244,250,000 from the general fund to the MTA financial assistance
    42  fund, mobility tax trust account (23651).
    43    4. $5,000,000 from the miscellaneous special revenue fund, transporta-
    44  tion regulation account (22067) to  the  dedicated  highway  and  bridge
    45  trust  fund  (30050),  for  disbursements  made from such fund for motor
    46  carrier safety that are in excess of the amounts deposited in the  dedi-
    47  cated highway and bridge trust fund (30050) for such purpose pursuant to
    48  section 94 of the transportation law.
    49    5.  $3,000,000  from  the  miscellaneous special revenue fund, traffic
    50  adjudication account (22055), to the general fund.
    51    6. $8,557,000 from the mass transportation operating assistance  fund,
    52  metropolitan  mass  transportation operating assistance account (21402),
    53  to the capital projects fund (30000).
    54    7. $5,000,000 from the miscellaneous special revenue fund, transporta-
    55  tion regulation account (22067) to the general fund,  for  disbursements
    56  made  from  such fund for motor carrier safety that are in excess of the

        S. 2509--C                         151                        A. 3009--C
 
     1  amounts deposited in the general  fund  for  such  purpose  pursuant  to
     2  section 94 of the transportation law.
     3    Miscellaneous:
     4    1. $250,000,000 from the general fund to any funds or accounts for the
     5  purpose of reimbursing certain outstanding accounts receivable balances.
     6    2.  $500,000,000  from  the general fund to the debt reduction reserve
     7  fund (40000).
     8    3. $450,000,000 from the New York state storm  recovery  capital  fund
     9  (33000) to the revenue bond tax fund (40152).
    10    4.  $15,500,000  from  the general fund, community projects account GG
    11  (10256), to the general fund, state purposes account (10050).
    12    5. $100,000,000 from any special revenue federal fund to  the  general
    13  fund, state purposes account (10050).
    14    6.  $6,000,000,000  in  fiscal  year 2022 and $6,500,000,000 no sooner
    15  than April 1, 2022 from the special revenue federal fund established for
    16  the deposit of funds made available under the American Rescue  Plan  Act
    17  of 2021 Section 9901 "Coronavirus State and Local Fiscal Recovery Funds"
    18  to  the  general  fund, state purposes account (10050) to cover eligible
    19  costs incurred by the State.
    20    § 3. Notwithstanding any law to the contrary, and in  accordance  with
    21  section 4 of the state finance law, the comptroller is hereby authorized
    22  and directed to transfer, on or before March 31, 2022:
    23    1.  Upon request of the commissioner of environmental conservation, up
    24  to $12,745,400 from revenues credited to any of the department of  envi-
    25  ronmental  conservation special revenue funds, including $4,000,000 from
    26  the environmental protection and oil spill  compensation  fund  (21200),
    27  and  $1,834,600 from the conservation fund (21150), to the environmental
    28  conservation special revenue fund, indirect charges account (21060).
    29    2. Upon request of the commissioner of agriculture and markets, up  to
    30  $3,000,000  from  any special revenue fund or enterprise fund within the
    31  department of agriculture and markets to the general fund, to pay appro-
    32  priate administrative expenses.
    33    3. Upon request of the commissioner of agriculture and markets, up  to
    34  $2,000,000  from  the state exposition special fund, state fair receipts
    35  account (50051) to the miscellaneous capital projects fund,  state  fair
    36  capital improvement account (32208).
    37    4.  Upon  request  of  the commissioner of the division of housing and
    38  community renewal, up to $6,221,000 from revenues credited to any  divi-
    39  sion  of  housing and community renewal federal or miscellaneous special
    40  revenue fund to the miscellaneous special revenue fund, housing indirect
    41  cost recovery account (22090).
    42    5. Upon request of the commissioner of the  division  of  housing  and
    43  community  renewal, up to $5,500,000 may be transferred from any miscel-
    44  laneous special revenue  fund  account,  to  any  miscellaneous  special
    45  revenue fund.
    46    6.  Upon  request of the commissioner of health up to $13,225,000 from
    47  revenues credited to any of the department of health's  special  revenue
    48  funds, to the miscellaneous special revenue fund, administration account
    49  (21982).
    50    § 4. On or before March 31, 2022, the comptroller is hereby authorized
    51  and  directed  to  deposit  earnings  that would otherwise accrue to the
    52  general fund that are attributable to the operation of section  98-a  of
    53  the  state  finance  law, to the agencies internal service fund, banking
    54  services account (55057), for the purpose  of  meeting  direct  payments
    55  from such account.

        S. 2509--C                         152                        A. 3009--C
 
     1    §  5.  Notwithstanding  any law to the contrary, upon the direction of
     2  the director of the budget and upon requisition by the state  university
     3  of  New  York,  the  dormitory  authority  of  the  state of New York is
     4  directed to transfer, up to $22,000,000 in revenues generated  from  the
     5  sale of notes or bonds, the state university income fund general revenue
     6  account  (22653)  for  reimbursement  of  bondable equipment for further
     7  transfer to the state's general fund.
     8    § 6. 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 director of the budget and
    11  upon  consultation  with  the  state university chancellor or his or her
    12  designee, on or before March 31, 2022, up to $16,000,000 from the  state
    13  university  income  fund  general  revenue  account (22653) to the state
    14  general fund for debt service costs related to campus supported  capital
    15  project  costs  for  the  NY-SUNY  2020  challenge  grant program at the
    16  University at Buffalo.
    17    § 7. Notwithstanding any law to the contrary, and in  accordance  with
    18  section 4 of the state finance law, the comptroller is hereby authorized
    19  and directed to transfer, upon request of the director of the budget and
    20  upon  consultation  with  the  state university chancellor or his or her
    21  designee, on or before March 31, 2022, up to $6,500,000 from  the  state
    22  university  income  fund  general  revenue  account (22653) to the state
    23  general fund for debt service costs related to campus supported  capital
    24  project  costs  for  the  NY-SUNY  2020  challenge  grant program at the
    25  University at Albany.
    26    § 8. Notwithstanding any law to the  contrary,  the  state  university
    27  chancellor or his or her designee is authorized and directed to transfer
    28  estimated  tuition revenue balances from the state university collection
    29  fund (61000) to the  state  university  income  fund,  state  university
    30  general revenue offset account (22655) on or before March 31, 2022.
    31    §  9.  Notwithstanding any law to the contrary, and in accordance with
    32  section 4 of the state finance law, the comptroller is hereby authorized
    33  and directed to transfer, upon request of the director of the budget, up
    34  to $1,038,718,300 from the general fund to the state  university  income
    35  fund, state university general revenue offset account (22655) during the
    36  period  of  July  1, 2021 through June 30, 2022 to support operations at
    37  the state university.
    38    § 10. Notwithstanding any law to the contrary, and in accordance  with
    39  section 4 of the state finance law, the comptroller is hereby authorized
    40  and directed to transfer, upon request of the director of the budget, up
    41  to  $20,000,000  from  the  general  fund to the state university income
    42  fund, state university general revenue offset account (22655) during the
    43  period of July 1, 2021 to June 30, 2022 to  support  operations  at  the
    44  state  university  in accordance with the maintenance of effort pursuant
    45  to subparagraph (4) of paragraph h of subdivision 2 of  section  355  of
    46  the education law.
    47    §  11. Notwithstanding any law to the contrary, and in accordance with
    48  section 4 of the state finance law, the comptroller is hereby authorized
    49  and directed to transfer, upon request of the state university  chancel-
    50  lor  or his or her designee, up to $55,000,000 from the state university
    51  income fund, state  university  hospitals  income  reimbursable  account
    52  (22656),  for  services  and expenses of hospital operations and capital
    53  expenditures at the state university hospitals; and the state university
    54  income fund, Long Island veterans' home account  (22652)  to  the  state
    55  university capital projects fund (32400) on or before June 30, 2022.

        S. 2509--C                         153                        A. 3009--C
 
     1    §  12. Notwithstanding any law to the contrary, and in accordance with
     2  section 4 of the state finance law, the comptroller, after  consultation
     3  with  the  state university chancellor or his or her designee, is hereby
     4  authorized and directed to transfer moneys, in the first instance,  from
     5  the  state  university  collection fund, Stony Brook hospital collection
     6  account (61006), Brooklyn hospital collection account (61007), and Syra-
     7  cuse hospital collection account (61008) to the state university  income
     8  fund,  state university hospitals income reimbursable account (22656) in
     9  the event insufficient funds  are  available  in  the  state  university
    10  income  fund,  state  university  hospitals  income reimbursable account
    11  (22656) to permit the full transfer of moneys authorized  for  transfer,
    12  to  the  general  fund  for  payment of debt service related to the SUNY
    13  hospitals. Notwithstanding any law to the contrary, the  comptroller  is
    14  also  hereby  authorized and directed, after consultation with the state
    15  university chancellor or his or her designee, to  transfer  moneys  from
    16  the  state  university  income fund to the state university income fund,
    17  state university hospitals income reimbursable account  (22656)  in  the
    18  event  insufficient  funds  are available in the state university income
    19  fund, state university hospitals income reimbursable account (22656)  to
    20  pay  hospital  operating  costs or to permit the full transfer of moneys
    21  authorized for transfer, to the general fund for payment of debt service
    22  related to the SUNY hospitals on or before March 31, 2022.
    23    § 13. Notwithstanding any law to the contrary, upon the  direction  of
    24  the director of the budget and the chancellor of the state university of
    25  New York or his or her designee, and in accordance with section 4 of the
    26  state  finance law, the comptroller is hereby authorized and directed to
    27  transfer monies from the state university dormitory income fund  (40350)
    28  to  the state university residence hall rehabilitation fund (30100), and
    29  from the state university residence hall rehabilitation fund (30100)  to
    30  the  state university dormitory income fund (40350), in an amount not to
    31  exceed $80 million from each fund.
    32    § 14. Notwithstanding any law to the contrary, and in accordance  with
    33  section 4 of the state finance law, the comptroller is hereby authorized
    34  and  directed to transfer, at the request of the director of the budget,
    35  up to $700 million from the unencumbered balance of any special  revenue
    36  fund  or  account,  agency  fund  or  account,  internal service fund or
    37  account, enterprise fund or account, or any combination  of  such  funds
    38  and  accounts,  to the general fund. The amounts transferred pursuant to
    39  this authorization shall be in addition to any other transfers expressly
    40  authorized in the 2021-22 budget. Transfers  from  federal  funds,  debt
    41  service  funds,  capital projects funds, the community projects fund, or
    42  funds that would result in the loss of eligibility for federal  benefits
    43  or federal funds pursuant to federal law, rule, or regulation as assent-
    44  ed  to in chapter 683 of the laws of 1938 and chapter 700 of the laws of
    45  1951 are not permitted pursuant to this authorization.
    46    § 15. Notwithstanding any law to the contrary, and in accordance  with
    47  section 4 of the state finance law, the comptroller is hereby authorized
    48  and  directed to transfer, at the request of the director of the budget,
    49  up to $100 million from any non-general fund or account, or  combination
    50  of  funds and accounts, to the miscellaneous special revenue fund, tech-
    51  nology financing account (22207),  the  miscellaneous  capital  projects
    52  fund, the federal capital projects account (31350), information technol-
    53  ogy  capital  financing  account  (32215), or the centralized technology
    54  services account (55069), for the purpose  of  consolidating  technology
    55  procurement  and  services. The amounts transferred to the miscellaneous
    56  special revenue fund, technology financing account (22207)  pursuant  to

        S. 2509--C                         154                        A. 3009--C
 
     1  this  authorization  shall  be  equal to or less than the amount of such
     2  monies intended  to  support  information  technology  costs  which  are
     3  attributable,  according to a plan, to such account made in pursuance to
     4  an  appropriation  by law. Transfers to the technology financing account
     5  shall be completed  from  amounts  collected  by  non-general  funds  or
     6  accounts  pursuant  to a fund deposit schedule or permanent statute, and
     7  shall be transferred to the technology financing account pursuant  to  a
     8  schedule agreed upon by the affected agency commissioner. Transfers from
     9  funds  that would result in the loss of eligibility for federal benefits
    10  or federal funds pursuant to federal law, rule, or regulation as assent-
    11  ed to in chapter 683 of the laws of 1938 and chapter 700 of the laws  of
    12  1951 are not permitted pursuant to this authorization.
    13    §  16. Notwithstanding any law to the contrary, and in accordance with
    14  section 4 of the state finance law, the comptroller is hereby authorized
    15  and directed to transfer, at the request of the director of the  budget,
    16  up  to $400 million from any non-general fund or account, or combination
    17  of funds and accounts, to the general fund for the  purpose  of  consol-
    18  idating  technology  procurement  and  services. The amounts transferred
    19  pursuant to this authorization shall be equal to or less than the amount
    20  of such monies intended to support information  technology  costs  which
    21  are attributable, according to a plan, to such account made in pursuance
    22  to  an  appropriation  by  law.  Transfers  to the general fund shall be
    23  completed from amounts collected by non-general funds or accounts pursu-
    24  ant to a fund deposit schedule.  Transfers from funds that would  result
    25  in  the loss of eligibility for federal benefits or federal funds pursu-
    26  ant to federal law, rule, or regulation as assented to in chapter 683 of
    27  the laws of 1938 and chapter 700 of the laws of 1951 are  not  permitted
    28  pursuant to this authorization.
    29    §  17. Notwithstanding any provision of law to the contrary, as deemed
    30  feasible and advisable by its trustees, the power authority of the state
    31  of New York is authorized and directed to transfer to the state treasury
    32  to the credit of the general fund up to $20,000,000 for the state fiscal
    33  year commencing April 1, 2021, the proceeds of which will be utilized to
    34  support energy-related state activities.
    35    § 18. Notwithstanding any provision of law, rule or regulation to  the
    36  contrary,  the  New York state energy research and development authority
    37  is authorized and directed to make the following  contributions  to  the
    38  state  treasury to the credit of the general fund on or before March 31,
    39  2022: (a) $913,000; and (b) $23,000,000 from proceeds collected  by  the
    40  authority from the auction or sale of carbon dioxide emission allowances
    41  allocated by the department of environmental conservation.
    42    §  19. Notwithstanding any provision of law, rule or regulation to the
    43  contrary, the New York state energy research and  development  authority
    44  is authorized and directed to transfer five million dollars to the cred-
    45  it of the Environmental Protection Fund on or before March 31, 2022 from
    46  proceeds  collected  by the authority from the auction or sale of carbon
    47  dioxide emission allowances allocated by the department of environmental
    48  conservation.
    49    § 20. Subdivision 5 of section 97-rrr of the  state  finance  law,  as
    50  amended  by  section 20 of part JJ of chapter 56 of the laws of 2020, is
    51  amended to read as follows:
    52    5. Notwithstanding the provisions of section one hundred seventy-one-a
    53  of the tax law, as separately amended by chapters four  hundred  eighty-
    54  one  and four hundred eighty-four of the laws of nineteen hundred eight-
    55  y-one, and notwithstanding the provisions of chapter ninety-four of  the
    56  laws  of  two  thousand  eleven,  or  any other provisions of law to the

        S. 2509--C                         155                        A. 3009--C
 
     1  contrary, during the fiscal year beginning  April  first,  two  thousand
     2  [twenty]  twenty-one,  the  state  comptroller  is hereby authorized and
     3  directed to deposit to the fund created pursuant to  this  section  from
     4  amounts  collected  pursuant  to  article  twenty-two of the tax law and
     5  pursuant to a schedule submitted by the director of the  budget,  up  to
     6  [$2,073,116,000] $1,979,457,000, as may be certified in such schedule as
     7  necessary  to  meet the purposes of such fund for the fiscal year begin-
     8  ning April first, two thousand [twenty] twenty-one.
     9    § 21. Notwithstanding any law to  the  contrary,  the  comptroller  is
    10  hereby authorized and directed to transfer, upon request of the director
    11  of  the  budget, on or before March 31, 2022, the following amounts from
    12  the following special revenue accounts  to  the  capital  projects  fund
    13  (30000),  for  the  purposes  of reimbursement to such fund for expenses
    14  related to the maintenance and preservation of state assets:
    15    1. $43,000 from the miscellaneous special revenue fund, administrative
    16  program account (21982).
    17    2. $1,478,000 from the miscellaneous special revenue fund, helen hayes
    18  hospital account (22140).
    19    3. $392,000 from the miscellaneous special revenue fund, New York city
    20  veterans' home account (22141).
    21    4. $570,000 from the miscellaneous  special  revenue  fund,  New  York
    22  state home for veterans' and their dependents at oxford account (22142).
    23    5.  $170,000  from the miscellaneous special revenue fund, western New
    24  York veterans' home account (22143).
    25    6. $323,000 from the miscellaneous  special  revenue  fund,  New  York
    26  state for veterans in the lower-hudson valley account (22144).
    27    7.  $2,550,000  from  the  miscellaneous  special revenue fund, patron
    28  services account (22163).
    29    8. $7,502,241 from  the  miscellaneous  special  revenue  fund,  state
    30  university general income reimbursable account (22653).
    31    9.  $135,656,957  from  the  miscellaneous special revenue fund, state
    32  university revenue offset account (22655).
    33    10. $49,329,802 from the state university dormitory income fund, state
    34  university dormitory income fund (40350).
    35    11. $1,000,000 from the miscellaneous special revenue fund, litigation
    36  settlement and civil recovery account (22117).
    37    § 22. Intentionally omitted.
    38    § 22-a. Subdivision 8 of section 53  of  the  state  finance  law,  as
    39  amended  by  chapter  58  of  the  laws  of  1982, is amended to read as
    40  follows:
    41    8. Notwithstanding the foregoing provisions of this section, in  addi-
    42  tion to the restrictions set forth therein, the governor may authorize a
    43  transfer  to  the general fund, to a capital projects fund, or to a fund
    44  established to account for revenues from  the  federal  government  only
    45  after the approval of:
    46    (1)  the  temporary  president  of  the  senate or the chairman of the
    47  senate finance committee (the "senate"); and
    48    (2) the speaker of the assembly or the chairman of the  assembly  ways
    49  and means committee (the "assembly").
    50    Provided however, if either the senate or the assembly fails to affir-
    51  matively  deny or approve such transfer within ten days from the date on
    52  which the governor provides notification  of  such  transfer,  then  the
    53  transfer shall be deemed approved by both the senate and the assembly.
    54    §  23.  The  opening paragraph of subdivision 3 of section 93-b of the
    55  state finance law, as amended by section 1 of part M of  chapter  57  of
    56  the laws of 2016, is amended to read as follows:

        S. 2509--C                         156                        A. 3009--C
 
     1    Notwithstanding  any other provisions of law to the contrary, commenc-
     2  ing on April first, two thousand [fifteen]  twenty-one,  and  continuing
     3  through  March  thirty-first, two thousand [twenty-one] twenty-five, the
     4  comptroller is hereby authorized to transfer monies from  the  dedicated
     5  infrastructure investment fund to the general fund, and from the general
     6  fund  to  the  dedicated  infrastructure  investment  fund, in an amount
     7  determined by the director of the budget to the extent moneys are avail-
     8  able in the fund;  provided,  however,  that  the  comptroller  is  only
     9  authorized  to transfer monies from the dedicated infrastructure invest-
    10  ment fund to the general fund in the event of an  economic  downturn  as
    11  described in paragraph (a) of this subdivision; and/or to fulfill disal-
    12  lowances and/or settlements related to over-payments of federal medicare
    13  and  medicaid  revenues  in  excess  of one hundred million dollars from
    14  anticipated levels, as determined by the  director  of  the  budget  and
    15  described in paragraph (b) of this subdivision.
    16    §  24.  Notwithstanding  any  other  law,  rule,  or regulation to the
    17  contrary, the state comptroller is hereby authorized and directed to use
    18  any balance remaining in the mental health services  fund  debt  service
    19  appropriation, after payment by the state comptroller of all obligations
    20  required pursuant to any lease, sublease, or other financing arrangement
    21  between the dormitory authority of the state of New York as successor to
    22  the  New  York  state  medical  care  facilities finance agency, and the
    23  facilities development corporation pursuant to chapter 83 of the laws of
    24  1995 and the department of mental hygiene  for  the  purpose  of  making
    25  payments  to  the  dormitory  authority of the state of New York for the
    26  amount of the earnings for the investment of  monies  deposited  in  the
    27  mental health services fund that such agency determines will or may have
    28  to  be  rebated  to the federal government pursuant to the provisions of
    29  the internal revenue code of 1986, as amended, in order to  enable  such
    30  agency  to  maintain  the  exemption from federal income taxation on the
    31  interest paid to the holders of such agency's mental services facilities
    32  improvement revenue bonds. Annually on or before each  June  30th,  such
    33  agency  shall  certify to the state comptroller its determination of the
    34  amounts received in the mental health services fund as a result  of  the
    35  investment  of  monies  deposited  therein  that  will or may have to be
    36  rebated to the federal government pursuant  to  the  provisions  of  the
    37  internal revenue code of 1986, as amended.
    38    § 25. Subdivision 1 of section 16 of part D of chapter 389 of the laws
    39  of  1997,  relating  to  the  financing  of  the correctional facilities
    40  improvement fund and the youth facility improvement fund, as amended  by
    41  section  28  of part JJ of chapter 56 of the laws of 2020, is amended to
    42  read as follows:
    43    1. Subject to the provisions of chapter 59 of the laws  of  2000,  but
    44  notwithstanding the provisions of section 18 of section 1 of chapter 174
    45  of the laws of 1968, the New York state urban development corporation is
    46  hereby  authorized  to  issue  bonds,  notes and other obligations in an
    47  aggregate principal amount not to exceed [eight  billion  eight  hundred
    48  seventeen    million    two   hundred   ninety-nine   thousand   dollars
    49  $8,817,299,000] nine billion one hundred thirty-nine million six hundred
    50  nineteen thousand dollars $9,139,619,000, and shall include  all  bonds,
    51  notes and other obligations issued pursuant to chapter 56 of the laws of
    52  1983,  as  amended or supplemented. The proceeds of such bonds, notes or
    53  other obligations shall be paid to the state, for deposit in the correc-
    54  tional facilities capital improvement fund to pay for all or any portion
    55  of the amount or amounts paid by the state from appropriations or  reap-
    56  propriations  made to the department of corrections and community super-

        S. 2509--C                         157                        A. 3009--C
 
     1  vision from the correctional facilities  capital  improvement  fund  for
     2  capital  projects.  The  aggregate amount of bonds, notes or other obli-
     3  gations authorized to be issued pursuant to this section  shall  exclude
     4  bonds,  notes  or  other obligations issued to refund or otherwise repay
     5  bonds, notes or other obligations theretofore issued,  the  proceeds  of
     6  which  were  paid  to  the  state  for  all  or a portion of the amounts
     7  expended by the state from appropriations or  reappropriations  made  to
     8  the  department  of  corrections  and  community  supervision; provided,
     9  however, that upon any such refunding or repayment the  total  aggregate
    10  principal amount of outstanding bonds, notes or other obligations may be
    11  greater  than [eight billion eight hundred seventeen million two hundred
    12  ninety-nine thousand dollars $8,817,299,000] nine  billion  one  hundred
    13  thirty-nine    million    six    hundred   nineteen   thousand   dollars
    14  $9,139,619,000, only if the present value of the aggregate debt  service
    15  of  the  refunding  or repayment bonds, notes or other obligations to be
    16  issued shall not exceed the present value of the aggregate debt  service
    17  of  the  bonds,  notes or other obligations so to be refunded or repaid.
    18  For the purposes hereof, the present value of the aggregate debt service
    19  of the refunding or repayment bonds, notes or other obligations  and  of
    20  the  aggregate  debt service of the bonds, notes or other obligations so
    21  refunded or repaid, shall  be  calculated  by  utilizing  the  effective
    22  interest  rate of the refunding or repayment bonds, notes or other obli-
    23  gations, which shall be that rate arrived at by doubling the semi-annual
    24  interest rate (compounded semi-annually) necessary to discount the  debt
    25  service  payments  on  the  refunding or repayment bonds, notes or other
    26  obligations from the payment dates thereof to the date of issue  of  the
    27  refunding  or  repayment  bonds,  notes  or other obligations and to the
    28  price bid including estimated accrued interest or proceeds  received  by
    29  the corporation including estimated accrued interest from the sale ther-
    30  eof.
    31    §  26.  Subdivision  (a)  of section 27 of part Y of chapter 61 of the
    32  laws of 2005, relating to providing for the  administration  of  certain
    33  funds  and  accounts  related  to  the  2005-2006  budget, as amended by
    34  section 29 of part JJ of chapter 56 of the laws of 2020, is  amended  to
    35  read as follows:
    36    (a)  Subject  to the provisions of chapter 59 of the laws of 2000, but
    37  notwithstanding any provisions of law to the contrary, the urban  devel-
    38  opment  corporation  is hereby authorized to issue bonds or notes in one
    39  or more series in an aggregate principal amount  not  to  exceed  [three
    40  hundred  twenty-three million one hundred thousand dollars $323,100,000]
    41  three  hundred  seventy-four  million  six  hundred   thousand   dollars
    42  $374,600,000, excluding bonds issued to finance one or more debt service
    43  reserve  funds,  to  pay  costs  of issuance of such bonds, and bonds or
    44  notes issued to refund or otherwise repay such bonds or notes previously
    45  issued, for the purpose  of  financing  capital  projects  including  IT
    46  initiatives  for  the division of state police, debt service and leases;
    47  and to reimburse the state general fund for disbursements made therefor.
    48  Such bonds and notes of such authorized issuer shall not be  a  debt  of
    49  the  state, and the state shall not be liable thereon, nor shall they be
    50  payable out of any funds other than those appropriated by the  state  to
    51  such authorized issuer for debt service and related expenses pursuant to
    52  any  service  contract  executed  pursuant  to  subdivision  (b) of this
    53  section and such bonds and notes shall contain on  the  face  thereof  a
    54  statement  to  such  effect.  Except  for purposes of complying with the
    55  internal revenue code, any interest income earned on bond proceeds shall
    56  only be used to pay debt service on such bonds.

        S. 2509--C                         158                        A. 3009--C
 
     1    § 27. Subdivision 3 of section 1285-p of the public  authorities  law,
     2  as  amended  by section 30 of part JJ of chapter 56 of the laws of 2020,
     3  is amended to read as follows:
     4    3.  The  maximum amount of bonds that may be issued for the purpose of
     5  financing  environmental  infrastructure  projects  authorized  by  this
     6  section  shall  be  [six  billion three hundred seventy-four million ten
     7  thousand  dollars  $6,374,010,000]  seven  billion  one  hundred  thirty
     8  million  ten  thousand dollars $7,130,010,000, exclusive of bonds issued
     9  to fund any debt service reserve funds, pay costs of  issuance  of  such
    10  bonds,  and  bonds or notes issued to refund or otherwise repay bonds or
    11  notes previously issued. Such bonds and notes of the  corporation  shall
    12  not  be  a debt of the state, and the state shall not be liable thereon,
    13  nor shall they be payable out of any funds other than those appropriated
    14  by the state to the corporation for debt service  and  related  expenses
    15  pursuant  to  any service contracts executed pursuant to subdivision one
    16  of this section, and such bonds and notes  shall  contain  on  the  face
    17  thereof a statement to such effect.
    18    §  28.  Subdivision  (a)  of section 48 of part K of chapter 81 of the
    19  laws of 2002, relating to providing for the  administration  of  certain
    20  funds  and  accounts  related  to  the  2002-2003  budget, as amended by
    21  section 31 of part JJ of chapter 56 of the laws of 2020, is  amended  to
    22  read as follows:
    23    (a)  Subject  to  the provisions of chapter 59 of the laws of 2000 but
    24  notwithstanding the provisions of section 18 of  the  urban  development
    25  corporation  act, the corporation is hereby authorized to issue bonds or
    26  notes in one or more series in an  aggregate  principal  amount  not  to
    27  exceed  [three  hundred  fourteen  million  dollars  $314,000,000] three
    28  hundred forty-seven million five hundred thousand dollars  $347,500,000,
    29  excluding  bonds  issued to fund one or more debt service reserve funds,
    30  to pay costs of issuance of such bonds, and bonds  or  notes  issued  to
    31  refund or otherwise repay such bonds or notes previously issued, for the
    32  purpose  of  financing  capital  costs  related to homeland security and
    33  training facilities for the division of state police,  the  division  of
    34  military  and  naval  affairs, and any other state agency, including the
    35  reimbursement of any disbursements made from the state capital  projects
    36  fund,  and  is  hereby authorized to issue bonds or notes in one or more
    37  series in an aggregate principal amount not  to  exceed  [$1,115,800,000
    38  one  billion one hundred fifteen million eight hundred thousand dollars]
    39  one billion three hundred eight million six hundred eighty-six  thousand
    40  dollars  $1,308,686,000, excluding bonds issued to fund one or more debt
    41  service reserve funds, to pay costs of issuance of such bonds, and bonds
    42  or notes issued to refund or otherwise repay such bonds or notes  previ-
    43  ously  issued, for the purpose of financing improvements to State office
    44  buildings  and  other  facilities  located  statewide,   including   the
    45  reimbursement  of any disbursements made from the state capital projects
    46  fund. Such bonds and notes of the corporation shall not be a debt of the
    47  state, and the state shall not be liable  thereon,  nor  shall  they  be
    48  payable  out  of any funds other than those appropriated by the state to
    49  the corporation for debt service and related expenses  pursuant  to  any
    50  service  contracts executed pursuant to subdivision (b) of this section,
    51  and such bonds and notes shall contain on the face thereof  a  statement
    52  to such effect.
    53    §  29.  Paragraph  (c) of subdivision 19 of section 1680 of the public
    54  authorities law, as amended by section 32 of part JJ of  chapter  56  of
    55  the laws of 2020, is amended to read as follows:

        S. 2509--C                         159                        A. 3009--C
 
     1    (c) Subject to the provisions of chapter fifty-nine of the laws of two
     2  thousand,  the  dormitory  authority shall not issue any bonds for state
     3  university educational facilities purposes if the  principal  amount  of
     4  bonds to be issued when added to the aggregate principal amount of bonds
     5  issued  by  the  dormitory  authority  on and after July first, nineteen
     6  hundred eighty-eight for state university  educational  facilities  will
     7  exceed  [fourteen  billion seven hundred forty-one million eight hundred
     8  sixty-four  thousand  dollars  $14,741,864,000]  fifteen  billion   five
     9  hundred  fifty-five  million  eight  hundred sixty-four thousand dollars
    10  $15,555,864,000; provided, however, that bonds issued or  to  be  issued
    11  shall be excluded from such limitation if:  (1) such bonds are issued to
    12  refund   state   university  construction  bonds  and  state  university
    13  construction notes previously issued by the housing finance  agency;  or
    14  (2)  such  bonds  are  issued  to refund bonds of the authority or other
    15  obligations issued for state university educational facilities  purposes
    16  and  the  present  value  of the aggregate debt service on the refunding
    17  bonds does not exceed the present value of the aggregate debt service on
    18  the bonds refunded thereby; provided, further that upon certification by
    19  the director of the budget that the issuance of refunding bonds or other
    20  obligations issued between April first, nineteen hundred ninety-two  and
    21  March  thirty-first,  nineteen  hundred  ninety-three will generate long
    22  term economic benefits to the state, as  assessed  on  a  present  value
    23  basis,  such  issuance will be deemed to have met the present value test
    24  noted above. For purposes of this subdivision, the present value of  the
    25  aggregate  debt  service  of  the refunding bonds and the aggregate debt
    26  service of the bonds refunded, shall be calculated by utilizing the true
    27  interest cost of the refunding bonds, which shall be that  rate  arrived
    28  at  by doubling the semi-annual interest rate (compounded semi-annually)
    29  necessary to discount the debt service payments on the  refunding  bonds
    30  from  the  payment  dates  thereof to the date of issue of the refunding
    31  bonds to the purchase price of the refunding bonds,  including  interest
    32  accrued  thereon  prior  to  the  issuance thereof. The maturity of such
    33  bonds, other than bonds issued to refund outstanding  bonds,  shall  not
    34  exceed  the  weighted  average  economic life, as certified by the state
    35  university construction fund, of the facilities in connection with which
    36  the bonds are issued, and in any case not  later  than  the  earlier  of
    37  thirty  years  or  the  expiration of the term of any lease, sublease or
    38  other agreement relating  thereto;  provided  that  no  note,  including
    39  renewals  thereof,  shall mature later than five years after the date of
    40  issuance of such note. The legislature reserves the right  to  amend  or
    41  repeal  such  limit, and the state of New York, the dormitory authority,
    42  the state university of New York, and the state university  construction
    43  fund are prohibited from covenanting or making any other agreements with
    44  or  for  the  benefit  of bondholders which might in any way affect such
    45  right.
    46    § 30. Paragraph (c) of subdivision 14 of section 1680  of  the  public
    47  authorities  law,  as  amended by section 33 of part JJ of chapter 56 of
    48  the laws of 2020, is amended to read as follows:
    49    (c) Subject to the provisions of chapter fifty-nine of the laws of two
    50  thousand, (i) the dormitory authority shall  not  deliver  a  series  of
    51  bonds for city university community college facilities, except to refund
    52  or  to  be substituted for or in lieu of other bonds in relation to city
    53  university community college facilities pursuant to a resolution of  the
    54  dormitory  authority adopted before July first, nineteen hundred eighty-
    55  five or any resolution supplemental thereto, if the principal amount  of
    56  bonds  so  to  be  issued  when  added to all principal amounts of bonds

        S. 2509--C                         160                        A. 3009--C
 
     1  previously issued by the dormitory authority for city university  commu-
     2  nity  college  facilities, except to refund or to be substituted in lieu
     3  of other bonds in relation to city university community college  facili-
     4  ties will exceed the sum of four hundred twenty-five million dollars and
     5  (ii)  the dormitory authority shall not deliver a series of bonds issued
     6  for city university facilities, including community college  facilities,
     7  pursuant  to a resolution of the dormitory authority adopted on or after
     8  July first, nineteen hundred eighty-five, except  to  refund  or  to  be
     9  substituted for or in lieu of other bonds in relation to city university
    10  facilities  and except for bonds issued pursuant to a resolution supple-
    11  mental to a resolution of the dormitory authority adopted prior to  July
    12  first, nineteen hundred eighty-five, if the principal amount of bonds so
    13  to  be  issued  when  added  to the principal amount of bonds previously
    14  issued pursuant to any such resolution, except bonds issued to refund or
    15  to be substituted for or in lieu of other  bonds  in  relation  to  city
    16  university  facilities, will exceed [nine billion two hundred twenty-two
    17  million seven hundred thirty-two thousand dollars  $9,222,732,000]  nine
    18  billion   six   hundred   sixty-one   million  thirty  thousand  dollars
    19  $9,661,030,000. The legislature reserves the right to  amend  or  repeal
    20  such limit, and the state of New York, the dormitory authority, the city
    21  university,  and  the fund are prohibited from covenanting or making any
    22  other agreements with or for the benefit of bondholders which  might  in
    23  any way affect such right.
    24    §  31. Subdivision 10-a of section 1680 of the public authorities law,
    25  as amended by section 34 of part JJ of chapter 56 of the laws  of  2020,
    26  is amended to read as follows:
    27    10-a.  Subject  to the provisions of chapter fifty-nine of the laws of
    28  two thousand, but notwithstanding any other provision of the law to  the
    29  contrary, the maximum amount of bonds and notes to be issued after March
    30  thirty-first,  two  thousand two, on behalf of the state, in relation to
    31  any locally sponsored community college, shall be [one billion fifty-one
    32  million six hundred forty thousand dollars $1,051,640,000]  one  billion
    33  sixty-six    million    two   hundred   fifty-seven   thousand   dollars
    34  $1,066,257,000. Such amount shall be exclusive of bonds and notes issued
    35  to fund any reserve fund or funds, costs of issuance and to  refund  any
    36  outstanding  bonds and notes, issued on behalf of the state, relating to
    37  a locally sponsored community college.
    38    § 32. Subdivision 1 of section 17 of part D of chapter 389 of the laws
    39  of 1997, relating  to  the  financing  of  the  correctional  facilities
    40  improvement  fund and the youth facility improvement fund, as amended by
    41  section 35 of part JJ of chapter 56 of the laws of 2020, is  amended  to
    42  read as follows:
    43    1.  Subject  to  the provisions of chapter 59 of the laws of 2000, but
    44  notwithstanding the provisions of section 18 of section 1 of chapter 174
    45  of the laws of 1968, the New York state urban development corporation is
    46  hereby authorized to issue bonds, notes  and  other  obligations  in  an
    47  aggregate  principal  amount  not to exceed [eight hundred forty million
    48  three hundred  fifteen  thousand  dollars  $840,315,000]  eight  hundred
    49  seventy-six million fifteen thousand dollars $876,015,000, which author-
    50  ization  increases  the  aggregate  principal amount of bonds, notes and
    51  other obligations authorized by section 40 of chapter 309 of the laws of
    52  1996, and shall include all bonds, notes and  other  obligations  issued
    53  pursuant to chapter 211 of the laws of 1990, as amended or supplemented.
    54  The  proceeds of such bonds, notes or other obligations shall be paid to
    55  the state, for deposit in the youth facilities improvement fund, to  pay
    56  for  all  or any portion of the amount or amounts paid by the state from

        S. 2509--C                         161                        A. 3009--C
 
     1  appropriations or reappropriations made to the office  of  children  and
     2  family  services  from the youth facilities improvement fund for capital
     3  projects. The aggregate amount of bonds,  notes  and  other  obligations
     4  authorized  to  be  issued pursuant to this section shall exclude bonds,
     5  notes or other obligations issued to refund or  otherwise  repay  bonds,
     6  notes  or  other  obligations  theretofore issued, the proceeds of which
     7  were paid to the state for all or a portion of the amounts  expended  by
     8  the  state from appropriations or reappropriations made to the office of
     9  children and family services; provided,  however,  that  upon  any  such
    10  refunding or repayment the total aggregate principal amount of outstand-
    11  ing bonds, notes or other obligations may be greater than [eight hundred
    12  forty million three hundred fifteen thousand dollars $840,315,000] eight
    13  hundred  seventy-six million fifteen thousand dollars $876,015,000, only
    14  if the present value of the aggregate debt service of the  refunding  or
    15  repayment  bonds,  notes  or  other  obligations  to be issued shall not
    16  exceed the present value of the aggregate debt  service  of  the  bonds,
    17  notes or other obligations so to be refunded or repaid. For the purposes
    18  hereof, the present value of the aggregate debt service of the refunding
    19  or repayment bonds, notes or other obligations and of the aggregate debt
    20  service  of the bonds, notes or other obligations so refunded or repaid,
    21  shall be calculated by utilizing the  effective  interest  rate  of  the
    22  refunding or repayment bonds, notes or other obligations, which shall be
    23  that   rate  arrived  at  by  doubling  the  semi-annual  interest  rate
    24  (compounded  semi-annually)  necessary  to  discount  the  debt  service
    25  payments on the refunding or repayment bonds, notes or other obligations
    26  from  the payment dates thereof to the date of issue of the refunding or
    27  repayment bonds, notes or other obligations and to the price bid includ-
    28  ing estimated accrued interest or proceeds received by  the  corporation
    29  including estimated accrued interest from the sale thereof.
    30    §  33.  Paragraph  b  of  subdivision 2 of section 9-a of section 1 of
    31  chapter 392 of the laws of 1973, constituting the New York state medical
    32  care facilities finance agency act, as amended by section 36 of part  JJ
    33  of chapter 56 of the laws of 2020, is amended to read as follows:
    34    b.  The  agency shall have power and is hereby authorized from time to
    35  time to issue negotiable bonds and notes in conformity  with  applicable
    36  provisions  of  the uniform commercial code in such principal amount as,
    37  in the opinion of the agency, shall  be  necessary,  after  taking  into
    38  account  other moneys which may be available for the purpose, to provide
    39  sufficient funds to  the  facilities  development  corporation,  or  any
    40  successor agency, for the financing or refinancing of or for the design,
    41  construction, acquisition, reconstruction, rehabilitation or improvement
    42  of  mental  health  services  facilities pursuant to paragraph a of this
    43  subdivision, the payment of interest on mental health services  improve-
    44  ment  bonds and mental health services improvement notes issued for such
    45  purposes, the establishment of reserves to secure such bonds and  notes,
    46  the  cost  or  premium  of  bond insurance or the costs of any financial
    47  mechanisms which may be used to reduce the debt service  that  would  be
    48  payable  by the agency on its mental health services facilities improve-
    49  ment bonds and notes and all other expenditures of the  agency  incident
    50  to  and  necessary or convenient to providing the facilities development
    51  corporation, or any successor agency, with funds for  the  financing  or
    52  refinancing of or for any such design, construction, acquisition, recon-
    53  struction, rehabilitation or improvement and for the refunding of mental
    54  hygiene improvement bonds issued pursuant to section 47-b of the private
    55  housing  finance law; provided, however, that the agency shall not issue
    56  mental health services facilities improvement bonds  and  mental  health

        S. 2509--C                         162                        A. 3009--C
 
     1  services  facilities  improvement notes in an aggregate principal amount
     2  exceeding [nine billion nine hundred twenty-seven  million  two  hundred
     3  seventy-six  thousand  dollars  $9,927,276,000] ten billion four hundred
     4  seventy-six   million   seven  hundred  seventy-three  thousand  dollars
     5  $10,476,773,000, excluding mental health services facilities improvement
     6  bonds and mental health services facilities improvement notes issued  to
     7  refund  outstanding  mental health services facilities improvement bonds
     8  and mental  health  services  facilities  improvement  notes;  provided,
     9  however,  that  upon  any  such  refunding or repayment of mental health
    10  services facilities improvement  bonds  and/or  mental  health  services
    11  facilities  improvement  notes  the  total aggregate principal amount of
    12  outstanding mental health  services  facilities  improvement  bonds  and
    13  mental  health  facilities  improvement  notes may be greater than [nine
    14  billion nine hundred twenty-seven million two hundred seventy-six  thou-
    15  sand  dollars  $9,927,276,000]  ten  billion  four  hundred  seventy-six
    16  million seven hundred seventy-three  thousand  dollars  $10,476,773,000,
    17  only  if,  except  as hereinafter provided with respect to mental health
    18  services facilities bonds and mental health  services  facilities  notes
    19  issued  to  refund  mental  hygiene  improvement  bonds authorized to be
    20  issued pursuant to the provisions of section 47-b of the private housing
    21  finance law, the present value of the  aggregate  debt  service  of  the
    22  refunding  or  repayment bonds to be issued shall not exceed the present
    23  value of the aggregate debt service of  the  bonds  to  be  refunded  or
    24  repaid.  For  purposes  hereof, the present values of the aggregate debt
    25  service of the refunding or repayment bonds, notes or other  obligations
    26  and  of  the  aggregate  debt service of the bonds, notes or other obli-
    27  gations so refunded or repaid, shall  be  calculated  by  utilizing  the
    28  effective  interest  rate  of the refunding or repayment bonds, notes or
    29  other obligations, which shall be that rate arrived at by  doubling  the
    30  semi-annual   interest  rate  (compounded  semi-annually)  necessary  to
    31  discount the debt service payments on the refunding or repayment  bonds,
    32  notes or other obligations from the payment dates thereof to the date of
    33  issue  of  the  refunding or repayment bonds, notes or other obligations
    34  and to the price bid including estimated accrued  interest  or  proceeds
    35  received  by the authority including estimated accrued interest from the
    36  sale thereof. Such bonds, other than bonds issued to refund  outstanding
    37  bonds,  shall be scheduled to mature over a term not to exceed the aver-
    38  age useful life, as certified by the facilities development corporation,
    39  of the projects for which the bonds are issued, and in  any  case  shall
    40  not  exceed  thirty  years  and  the  maximum  maturity  of notes or any
    41  renewals thereof shall not exceed  five  years  from  the  date  of  the
    42  original  issue  of  such  notes. Notwithstanding the provisions of this
    43  section, the agency shall have the power and  is  hereby  authorized  to
    44  issue  mental health services facilities improvement bonds and/or mental
    45  health services  facilities  improvement  notes  to  refund  outstanding
    46  mental hygiene improvement bonds authorized to be issued pursuant to the
    47  provisions  of  section  47-b of the private housing finance law and the
    48  amount of bonds issued or outstanding for such  purposes  shall  not  be
    49  included for purposes of determining the amount of bonds issued pursuant
    50  to this section. The director of the budget shall allocate the aggregate
    51  principal  authorized  to  be  issued  by the agency among the office of
    52  mental health, office for people with  developmental  disabilities,  and
    53  the  office  of  addiction  services  and supports, in consultation with
    54  their respective commissioners to finance bondable appropriations previ-
    55  ously approved by the legislature.

        S. 2509--C                         163                        A. 3009--C
 
     1    § 34. Subdivision (a) of section 28 of part Y of  chapter  61  of  the
     2  laws  of  2005,  relating to providing for the administration of certain
     3  funds and accounts related  to  the  2005-2006  budget,  as  amended  by
     4  section  37  of part JJ of chapter 56 of the laws of 2020, is amended to
     5  read as follows:
     6    (a)  Subject  to the provisions of chapter 59 of the laws of 2000, but
     7  notwithstanding any provisions of law  to  the  contrary,  one  or  more
     8  authorized  issuers  as defined by section 68-a of the state finance law
     9  are hereby authorized to issue bonds or notes in one or more  series  in
    10  an  aggregate  principal  amount  not to exceed [one hundred fifty-seven
    11  million dollars $157,000,000]  one hundred seventy-two  million  dollars
    12  $172,000,000, excluding bonds issued to finance one or more debt service
    13  reserve  funds,  to  pay  costs  of issuance of such bonds, and bonds or
    14  notes issued to refund or otherwise repay such bonds or notes previously
    15  issued, for  the  purpose  of  financing  capital  projects  for  public
    16  protection  facilities  in  the  Division of Military and Naval Affairs,
    17  debt service and leases; and to reimburse the  state  general  fund  for
    18  disbursements  made  therefor.  Such  bonds and notes of such authorized
    19  issuer shall not be a debt of the state, and  the  state  shall  not  be
    20  liable  thereon,  nor  shall they be payable out of any funds other than
    21  those appropriated by the state  to  such  authorized  issuer  for  debt
    22  service  and  related expenses pursuant to any service contract executed
    23  pursuant to subdivision (b) of this section and  such  bonds  and  notes
    24  shall contain on the face thereof a statement to such effect. Except for
    25  purposes  of  complying  with  the  internal  revenue code, any interest
    26  income earned on bond proceeds shall only be used to pay debt service on
    27  such bonds.
    28    § 35. Section 53 of section 1 of chapter 174  of  the  laws  of  1968,
    29  constituting  the  New  York state urban development corporation act, as
    30  amended by section 38 of part JJ of chapter 56 of the laws of  2020,  is
    31  amended to read as follows:
    32    §  53.  1.  Notwithstanding  the  provisions  of  any other law to the
    33  contrary, the dormitory authority and the urban development  corporation
    34  are  hereby authorized to issue bonds or notes in one or more series for
    35  the purpose of funding project costs for the acquisition  of  equipment,
    36  including  but  not limited to the creation or modernization of informa-
    37  tion technology systems and related research and development  equipment,
    38  health and safety equipment, heavy equipment and machinery, the creation
    39  or  improvement  of security systems, and laboratory equipment and other
    40  state costs associated with such capital projects. The aggregate princi-
    41  pal amount of bonds authorized to be issued  pursuant  to  this  section
    42  shall  not exceed [one hundred] two hundred ninety-three million dollars
    43  [$193,000,000] $293,000,000, excluding bonds issued to fund one or  more
    44  debt  service reserve funds, to pay costs of issuance of such bonds, and
    45  bonds or notes issued to refund or otherwise repay such bonds  or  notes
    46  previously  issued.  Such bonds and notes of the dormitory authority and
    47  the urban development corporation shall not be a debt of the state,  and
    48  the  state shall not be liable thereon, nor shall they be payable out of
    49  any funds other than those appropriated by the state  to  the  dormitory
    50  authority and the urban development corporation for principal, interest,
    51  and  related  expenses pursuant to a service contract and such bonds and
    52  notes shall contain on the face thereof  a  statement  to  such  effect.
    53  Except  for  purposes  of  complying with the internal revenue code, any
    54  interest income earned on bond proceeds shall only be used to  pay  debt
    55  service on such bonds.

        S. 2509--C                         164                        A. 3009--C
 
     1    2.  Notwithstanding  any  other  provision  of law to the contrary, in
     2  order to assist the dormitory authority and the urban development corpo-
     3  ration in undertaking the financing for project costs for  the  acquisi-
     4  tion  of equipment, including but not limited to the creation or modern-
     5  ization  of  information  technology  systems  and  related research and
     6  development equipment, health and safety equipment, heavy equipment  and
     7  machinery,  the creation or improvement of security systems, and labora-
     8  tory equipment and  other  state  costs  associated  with  such  capital
     9  projects,  the director of the budget is hereby authorized to enter into
    10  one or more service contracts with the dormitory authority and the urban
    11  development corporation, none of which  shall  exceed  thirty  years  in
    12  duration,  upon  such terms and conditions as the director of the budget
    13  and the dormitory authority and the urban development corporation agree,
    14  so as to annually provide to  the  dormitory  authority  and  the  urban
    15  development corporation, in the aggregate, a sum not to exceed the prin-
    16  cipal, interest, and related expenses required for such bonds and notes.
    17  Any service contract entered into pursuant to this section shall provide
    18  that  the  obligation  of  the  state to pay the amount therein provided
    19  shall not constitute a debt of the  state  within  the  meaning  of  any
    20  constitutional or statutory provision and shall be deemed executory only
    21  to  the  extent  of  monies  available  and  that  no liability shall be
    22  incurred by the state beyond the  monies  available  for  such  purpose,
    23  subject to annual appropriation by the legislature. Any such contract or
    24  any  payments  made or to be made thereunder may be assigned and pledged
    25  by the dormitory authority and  the  urban  development  corporation  as
    26  security for its bonds and notes, as authorized by this section.
    27    §  36.  Subdivision  (b)  of  section 11 of chapter 329 of the laws of
    28  1991, amending the state finance law and  other  laws  relating  to  the
    29  establishment of the dedicated highway and bridge trust fund, as amended
    30  by  section  39 of part JJ of chapter 56 of the laws of 2020, is amended
    31  to read as follows:
    32    (b) Any service contract or contracts for projects authorized pursuant
    33  to sections 10-c, 10-f, 10-g and 80-b of the  highway  law  and  section
    34  14-k of the transportation law, and entered into pursuant to subdivision
    35  (a)  of  this  section,  shall  provide for state commitments to provide
    36  annually to the thruway authority a sum or sums,  upon  such  terms  and
    37  conditions as shall be deemed appropriate by the director of the budget,
    38  to fund, or fund the debt service requirements of any bonds or any obli-
    39  gations  of  the  thruway  authority  issued to fund or to reimburse the
    40  state for funding such projects having a cost not in excess  of  [eleven
    41  billion  three  hundred  forty-nine  million  eight hundred seventy-five
    42  thousand dollars  $11,349,875,000]  twelve  billion  two  hundred  sixty
    43  million  five  hundred  twenty-eight  thousand  dollars  $12,260,528,000
    44  cumulatively by the end of fiscal year [2020-21] 2021-22.
    45    § 37. Subdivision 1 of section 1689-i of the public  authorities  law,
    46  as  amended  by section 40 of part JJ of chapter 56 of the laws of 2020,
    47  is amended to read as follows:
    48    1. The dormitory authority  is  authorized  to  issue  bonds,  at  the
    49  request  of  the  commissioner of education, to finance eligible library
    50  construction projects pursuant to section two hundred seventy-three-a of
    51  the education law, in amounts certified  by  such  commissioner  not  to
    52  exceed  a  total  principal  amount  of  [two hundred sixty-five million
    53  dollars  $265,000,000]   two   hundred   ninety-nine   million   dollars
    54  $299,000,000.
    55    §  38.  Section  44  of  section 1 of chapter 174 of the laws of 1968,
    56  constituting the New York state urban development  corporation  act,  as

        S. 2509--C                         165                        A. 3009--C
 
     1  amended  by  section 41 of part JJ of chapter 56 of the laws of 2020, is
     2  amended to read as follows:
     3    §  44.  Issuance  of  certain  bonds  or notes. 1. Notwithstanding the
     4  provisions of any other law to the contrary, the dormitory authority and
     5  the corporation are hereby authorized to issue bonds or notes in one  or
     6  more  series  for  the purpose of funding project costs for the regional
     7  economic development council  initiative,  the  economic  transformation
     8  program,  state university of New York college for nanoscale and science
     9  engineering, projects within the city of Buffalo  or  surrounding  envi-
    10  rons,  the  New  York  works economic development fund, projects for the
    11  retention of professional football in western New York, the empire state
    12  economic development fund, the  clarkson-trudeau  partnership,  the  New
    13  York  genome  center, the cornell university college of veterinary medi-
    14  cine, the olympic  regional  development  authority,  projects  at  nano
    15  Utica,  onondaga  county  revitalization projects, Binghamton university
    16  school of pharmacy, New York power electronics manufacturing consortium,
    17  regional infrastructure projects,  high  tech  innovation  and  economic
    18  development   infrastructure   program,  high  technology  manufacturing
    19  projects in Chautauqua and Erie county, an industrial scale research and
    20  development facility in Clinton county,  upstate  revitalization  initi-
    21  ative  projects,  downstate  revitalization  initiative, market New York
    22  projects, fairground buildings, equipment or facilities  used  to  house
    23  and  promote  agriculture,  the  state fair, the empire state trail, the
    24  moynihan station development project, the  Kingsbridge  armory  project,
    25  strategic  economic  development projects, the cultural, arts and public
    26  spaces fund, water infrastructure in the city  of  Auburn  and  town  of
    27  Owasco,  a  life  sciences laboratory public health initiative, not-for-
    28  profit pounds, shelters and humane societies, arts and cultural  facili-
    29  ties  improvement  program,  restore  New York's communities initiative,
    30  heavy  equipment,  economic  development  and  infrastructure  projects,
    31  Roosevelt  Island  operating  corporation capital projects, Lake Ontario
    32  regional projects, Pennsylvania station and other transit  projects  and
    33  other state costs associated with such projects. The aggregate principal
    34  amount  of  bonds authorized to be issued pursuant to this section shall
    35  not exceed [ten billion three hundred thirty-four million eight  hundred
    36  fifty-one  thousand  dollars $10,334,851,000] eleven billion two hundred
    37  seventy-nine million two hundred two thousand  dollars  $11,279,202,000,
    38  excluding  bonds  issued to fund one or more debt service reserve funds,
    39  to pay costs of issuance of such bonds, and bonds  or  notes  issued  to
    40  refund  or  otherwise  repay such bonds or notes previously issued. Such
    41  bonds and notes of the dormitory authority and the corporation shall not
    42  be a debt of the state, and the state shall not be liable  thereon,  nor
    43  shall  they be payable out of any funds other than those appropriated by
    44  the state to the dormitory authority and the corporation for  principal,
    45  interest,  and  related expenses pursuant to a service contract and such
    46  bonds and notes shall contain on the face thereof a  statement  to  such
    47  effect. Except for purposes of complying with the internal revenue code,
    48  any  interest  income  earned on bond proceeds shall only be used to pay
    49  debt service on such bonds.
    50    2. Notwithstanding any other provision of  law  to  the  contrary,  in
    51  order to assist the dormitory authority and the corporation in undertak-
    52  ing  the  financing for project costs for the regional economic develop-
    53  ment council initiative,  the  economic  transformation  program,  state
    54  university  of  New  York college for nanoscale and science engineering,
    55  projects within the city of Buffalo or  surrounding  environs,  the  New
    56  York  works  economic  development  fund,  projects for the retention of

        S. 2509--C                         166                        A. 3009--C
 
     1  professional football in western New York,  the  empire  state  economic
     2  development  fund, the clarkson-trudeau partnership, the New York genome
     3  center, the cornell university college of veterinary medicine, the olym-
     4  pic  regional  development  authority,  projects at nano Utica, onondaga
     5  county revitalization projects, Binghamton university school of  pharma-
     6  cy,  New  York  power  electronics  manufacturing  consortium,  regional
     7  infrastructure projects, New York State Capital Assistance  Program  for
     8  Transportation,  infrastructure,  and  economic  development,  high tech
     9  innovation and economic development infrastructure program,  high  tech-
    10  nology  manufacturing  projects in Chautauqua and Erie county, an indus-
    11  trial scale research and development facility in Clinton county, upstate
    12  revitalization initiative projects, downstate revitalization initiative,
    13  market New York projects, fairground buildings, equipment or  facilities
    14  used  to house and promote agriculture, the state fair, the empire state
    15  trail, the moynihan station development project, the Kingsbridge  armory
    16  project, strategic economic development projects, the cultural, arts and
    17  public  spaces fund, water infrastructure in the city of Auburn and town
    18  of Owasco, a life sciences laboratory public health initiative, not-for-
    19  profit pounds, shelters and humane societies, arts and cultural  facili-
    20  ties  improvement  program,  restore  New York's communities initiative,
    21  heavy  equipment,  economic  development  and  infrastructure  projects,
    22  Roosevelt  Island  operating  corporation capital projects, Lake Ontario
    23  regional projects, Pennsylvania station and other transit  projects  and
    24  other  state  costs  associated  with  such projects the director of the
    25  budget is hereby authorized to enter into one or more service  contracts
    26  with  the  dormitory  authority and the corporation, none of which shall
    27  exceed thirty years in duration, upon such terms and conditions  as  the
    28  director  of  the budget and the dormitory authority and the corporation
    29  agree, so as to annually provide to  the  dormitory  authority  and  the
    30  corporation, in the aggregate, a sum not to exceed the principal, inter-
    31  est, and related expenses required for such bonds and notes. Any service
    32  contract  entered  into  pursuant to this section shall provide that the
    33  obligation of the state to pay the amount  therein  provided  shall  not
    34  constitute  a debt of the state within the meaning of any constitutional
    35  or statutory provision and shall be deemed executory only to the  extent
    36  of monies available and that no liability shall be incurred by the state
    37  beyond  the  monies available for such purpose, subject to annual appro-
    38  priation by the legislature. Any such contract or any payments  made  or
    39  to  be  made  thereunder  may  be  assigned and pledged by the dormitory
    40  authority and the corporation as security for its bonds  and  notes,  as
    41  authorized by this section.
    42    § 39. Subdivision 1 of section 386-b of the public authorities law, as
    43  amended  by  section 42 of part JJ of chapter 56 of the laws of 2020, is
    44  amended to read as follows:
    45    1. Notwithstanding any other provision of law  to  the  contrary,  the
    46  authority, the dormitory authority and the urban development corporation
    47  are  hereby authorized to issue bonds or notes in one or more series for
    48  the purpose of financing peace bridge  projects  and  capital  costs  of
    49  state and local highways, parkways, bridges, the New York state thruway,
    50  Indian reservation roads, and facilities, and transportation infrastruc-
    51  ture   projects   including  aviation  projects,  non-MTA  mass  transit
    52  projects, and rail service preservation projects, including work  appur-
    53  tenant  and  ancillary  thereto. The aggregate principal amount of bonds
    54  authorized to be issued pursuant to this section shall not  exceed  [six
    55  billion nine hundred forty-two million four hundred sixty-three thousand
    56  dollars  $6,942,463,000] eight billion eight hundred thirty-nine million

        S. 2509--C                         167                        A. 3009--C
 
     1  nine hundred  sixty-three  thousand  dollars  $8,839,963,000,  excluding
     2  bonds  issued  to  fund  one  or more debt service reserve funds, to pay
     3  costs of issuance of such bonds, and to refund or otherwise  repay  such
     4  bonds  or notes previously issued.  Such bonds and notes of the authori-
     5  ty, the dormitory authority and the urban development corporation  shall
     6  not  be  a debt of the state, and the state shall not be liable thereon,
     7  nor shall they be payable out of any funds other than those appropriated
     8  by the state to the authority, the dormitory  authority  and  the  urban
     9  development  corporation  for  principal, interest, and related expenses
    10  pursuant to a service contract and such bonds and notes shall contain on
    11  the face thereof a statement to such  effect.  Except  for  purposes  of
    12  complying  with the internal revenue code, any interest income earned on
    13  bond proceeds shall only be used to pay debt service on such bonds.
    14    § 40. Paragraph (a) of subdivision 2 of section 47-e  of  the  private
    15  housing  finance  law, as amended by section 43 of part JJ of chapter 56
    16  of the laws of 2020, is amended to read as follows:
    17    (a) Subject to the provisions of chapter fifty-nine of the laws of two
    18  thousand, in order to enhance and encourage  the  promotion  of  housing
    19  programs  and thereby achieve the stated purposes and objectives of such
    20  housing programs, the agency shall have the power and is hereby  author-
    21  ized  from  time  to  time to issue negotiable housing program bonds and
    22  notes in such principal amount as shall be necessary to  provide  suffi-
    23  cient  funds  for the repayment of amounts disbursed (and not previously
    24  reimbursed) pursuant to law or any prior year making  capital  appropri-
    25  ations  or  reappropriations  for  the  purposes of the housing program;
    26  provided, however, that the agency may issue such bonds and notes in  an
    27  aggregate principal amount not exceeding [six billion five hundred thir-
    28  ty-one    million    five    hundred   twenty-three   thousand   dollars
    29  $6,531,523,000]  seven  billion  five  hundred  forty-five  million  one
    30  hundred  seven  thousand dollars $7,545,107,000, plus a principal amount
    31  of bonds issued to fund the debt service reserve fund in accordance with
    32  the debt service reserve fund requirement established by the agency  and
    33  to  fund  any  other reserves that the agency reasonably deems necessary
    34  for the security or marketability of such bonds and to provide  for  the
    35  payment  of fees and other charges and expenses, including underwriters'
    36  discount,  trustee  and  rating  agency  fees,  bond  insurance,  credit
    37  enhancement  and  liquidity  enhancement related to the issuance of such
    38  bonds and notes. No reserve fund  securing  the  housing  program  bonds
    39  shall  be  entitled  or  eligible  to receive state funds apportioned or
    40  appropriated to maintain or restore such reserve fund at or to a partic-
    41  ular level, except to the extent of any deficiency resulting directly or
    42  indirectly from a failure of the state to appropriate or pay the  agreed
    43  amount  under  any  of the contracts provided for in subdivision four of
    44  this section.
    45    § 41. Subdivision 1 of section 50 of section 1 of chapter 174  of  the
    46  laws  of  1968, constituting the New York state urban development corpo-
    47  ration act, as amended by section 44 of part JJ of  chapter  56  of  the
    48  laws of 2020, is amended to read as follows:
    49    1.  Notwithstanding  the  provisions of any other law to the contrary,
    50  the dormitory authority and the urban development corporation are hereby
    51  authorized to issue bonds or notes in one or more series for the purpose
    52  of funding project costs undertaken by or on behalf of the state  educa-
    53  tion  department,  special act school districts, state-supported schools
    54  for the blind and deaf,  approved  private  special  education  schools,
    55  non-public  schools, community centers, day care facilities, residential
    56  camps, day camps, and other state costs  associated  with  such  capital

        S. 2509--C                         168                        A. 3009--C
 
     1  projects.  The  aggregate  principal  amount  of  bonds authorized to be
     2  issued pursuant to this section shall not exceed [one hundred fifty-five
     3  million dollars $155,000,000] two  hundred  thirty-six  million  dollars
     4  $236,000,000,  excluding  bonds  issued to fund one or more debt service
     5  reserve funds, to pay costs of issuance of  such  bonds,  and  bonds  or
     6  notes issued to refund or otherwise repay such bonds or notes previously
     7  issued.  Such  bonds  and notes of the dormitory authority and the urban
     8  development corporation shall not be a debt of the state, and the  state
     9  shall  not be liable thereon, nor shall they be payable out of any funds
    10  other than those appropriated by the state to  the  dormitory  authority
    11  and  the  urban  development  corporation  for  principal, interest, and
    12  related expenses pursuant to a service contract and such bonds and notes
    13  shall contain on the face thereof a statement to such effect. Except for
    14  purposes of complying with  the  internal  revenue  code,  any  interest
    15  income earned on bond proceeds shall only be used to pay debt service on
    16  such bonds.
    17    §  42.  Subdivision 1 of section 47 of section 1 of chapter 174 of the
    18  laws of 1968, constituting the New York state urban  development  corpo-
    19  ration  act,  as  amended  by section 45 of part JJ of chapter 56 of the
    20  laws of 2020, is amended to read as follows:
    21    1. Notwithstanding the provisions of any other law  to  the  contrary,
    22  the  dormitory  authority  and  the corporation are hereby authorized to
    23  issue bonds or notes in one or more series for the  purpose  of  funding
    24  project costs for the office of information technology services, depart-
    25  ment  of  law,  and  other  state  costs  associated  with  such capital
    26  projects. The aggregate principal  amount  of  bonds  authorized  to  be
    27  issued  pursuant  to this section shall not exceed [eight hundred thirty
    28  million fifty-four thousand dollars, $830,054,000] nine  hundred  seven-
    29  ty-four  million  two  hundred  fifty-four thousand dollars $974,254,000
    30  excluding bonds issued to fund one or more debt service  reserve  funds,
    31  to  pay  costs  of  issuance of such bonds, and bonds or notes issued to
    32  refund or otherwise repay such bonds or notes  previously  issued.  Such
    33  bonds and notes of the dormitory authority and the corporation shall not
    34  be  a  debt of the state, and the state shall not be liable thereon, nor
    35  shall they be payable out of any funds other than those appropriated  by
    36  the  state to the dormitory authority and the corporation for principal,
    37  interest, and related expenses pursuant to a service contract  and  such
    38  bonds  and  notes  shall contain on the face thereof a statement to such
    39  effect. Except for purposes of complying with the internal revenue code,
    40  any interest income earned on bond proceeds shall only be  used  to  pay
    41  debt service on such bonds.
    42    §  43.  Paragraph  (b)  of  subdivision 1 of section 385 of the public
    43  authorities law, as amended by section 1 of part G of chapter 60 of  the
    44  laws of 2005, is amended to read as follows:
    45    (b)  The  authority  is  hereby  authorized,  as  additional corporate
    46  purposes thereof solely upon the request of the director of the  budget:
    47  (i)  to  issue special emergency highway and bridge trust fund bonds and
    48  notes for a term not to exceed thirty years  and  to  incur  obligations
    49  secured by the moneys appropriated from the dedicated highway and bridge
    50  trust  fund  established  in  section eighty-nine-b of the state finance
    51  law; (ii) to make available the proceeds in accordance with instructions
    52  provided by the director of the budget from the  sale  of  such  special
    53  emergency  highway  and  bridge  trust  fund bonds, notes or other obli-
    54  gations, net of all costs to the authority in connection therewith,  for
    55  the  purposes  of  financing all or a portion of the costs of activities
    56  for which moneys in the dedicated highway and bridge trust  fund  estab-

        S. 2509--C                         169                        A. 3009--C
 
     1  lished  in section eighty-nine-b of the state finance law are authorized
     2  to be utilized or for the financing of disbursements made by  the  state
     3  for  the  activities authorized pursuant to section eighty-nine-b of the
     4  state  finance  law; and (iii) to enter into agreements with the commis-
     5  sioner of transportation pursuant to section ten-e of  the  highway  law
     6  with  respect  to  financing  for  any activities authorized pursuant to
     7  section eighty-nine-b of the state finance law, or agreements  with  the
     8  commissioner  of  transportation pursuant to sections ten-f and ten-g of
     9  the highway law in connection with activities on state highways pursuant
    10  to these sections, and (iv) to enter into service contracts,  contracts,
    11  agreements,  deeds  and  leases  with  the director of the budget or the
    12  commissioner of  transportation  and  project  sponsors  and  others  to
    13  provide  for  the  financing  by  the authority of activities authorized
    14  pursuant to section eighty-nine-b of the state finance law, and each  of
    15  the  director  of  the budget and the commissioner of transportation are
    16  hereby authorized to enter into  service  contracts,  contracts,  agree-
    17  ments,  deeds  and leases with the authority, project sponsors or others
    18  to provide for such financing. The authority shall not issue  any  bonds
    19  or  notes in an amount in excess of [$16.5 billion] eighteen billion one
    20  hundred fifty million dollars $18,150,000,000, plus a  principal  amount
    21  of  bonds  or  notes:  (A) to fund capital reserve funds; (B) to provide
    22  capitalized interest; and, (C) to fund other  costs  of  issuance.    In
    23  computing  for the purposes of this subdivision, the aggregate amount of
    24  indebtedness evidenced by bonds and notes of the authority issued pursu-
    25  ant to this section, as amended by a chapter of  the  laws  of  nineteen
    26  hundred ninety-six, there shall be excluded the amount of bonds or notes
    27  issued  that  would constitute interest under the United States Internal
    28  Revenue Code of 1986, as amended, and the amount of indebtedness  issued
    29  to refund or otherwise repay bonds or notes.
    30    § 44. Subdivision 1 of section 386-a of the public authorities law, as
    31  amended  by section 44 of part TTT of chapter 59 of the laws of 2019, is
    32  amended to read as follows:
    33    1. Notwithstanding any other provision of law  to  the  contrary,  the
    34  authority, the dormitory authority and the urban development corporation
    35  are  hereby authorized to issue bonds or notes in one or more series for
    36  the purpose of assisting the metropolitan  transportation  authority  in
    37  the  financing  of  transportation  facilities as defined in subdivision
    38  seventeen of section twelve hundred sixty-one of this chapter  or  other
    39  capital  projects. The aggregate principal amount of bonds authorized to
    40  be issued pursuant to this section shall not  exceed  [two  billion  one
    41  hundred  seventy-nine  million  eight hundred fifty-six thousand dollars
    42  $2,179,856,000]  twelve  billion  five  hundred  fifteen  million  eight
    43  hundred  fifty-six  thousand  dollars  $12,515,856,000,  excluding bonds
    44  issued to fund one or more debt service reserve funds, to pay  costs  of
    45  issuance  of  such bonds, and to refund or otherwise repay such bonds or
    46  notes previously issued. Such bonds and  notes  of  the  authority,  the
    47  dormitory authority and the urban development corporation shall not be a
    48  debt  of the state, and the state shall not be liable thereon, nor shall
    49  they be payable out of any funds other than those  appropriated  by  the
    50  state  to  the authority, the dormitory authority and the urban develop-
    51  ment corporation for principal, interest, and related expenses  pursuant
    52  to a service contract and such bonds and notes shall contain on the face
    53  thereof  a  statement  to  such effect. Except for purposes of complying
    54  with the internal revenue code,  any  interest  income  earned  on  bond
    55  proceeds  shall only be used to pay debt service on such bonds. Notwith-
    56  standing any other provision of law to the contrary, including the limi-

        S. 2509--C                         170                        A. 3009--C
 
     1  tations contained in subdivision four of section  sixty-seven-b  of  the
     2  state  finance law, (A) any bonds and notes issued prior to April first,
     3  two thousand twenty-two pursuant to this section may be  issued  with  a
     4  maximum maturity of fifty years, and (B) any bonds issued to refund such
     5  bonds  and  notes  may  be issued with a maximum maturity of fifty years
     6  from the respective date of original issuance of such bonds and notes.
     7    § 45. Section 1 of chapter 174 of the laws of 1968,  constituting  the
     8  New York state urban development corporation act, is amended by adding a
     9  new section 57 to read as follows:
    10    §  57.  1.  Notwithstanding  the  provisions  of  any other law to the
    11  contrary, the dormitory authority and the urban development  corporation
    12  are  hereby authorized to issue bonds or notes in one or more series for
    13  the purpose of funding project costs  for  the  Empire  Station  Complex
    14  project,  and such project shall be deemed a capital work or purpose for
    15  purposes of subdivision 3 of section 67-b of the state finance law.  The
    16  aggregate  principal amount of bonds authorized to be issued pursuant to
    17  this section shall not exceed one billion three hundred million  dollars
    18  $1,300,000,000,  excluding bonds issued to fund one or more debt service
    19  reserve funds, to pay costs of issuance of  such  bonds,  and  bonds  or
    20  notes issued to refund or otherwise repay such bonds or notes previously
    21  issued.  Such  bonds  and notes of the dormitory authority and the urban
    22  development corporation shall not be a debt of the state, and the  state
    23  shall  not be liable thereon, nor shall they be payable out of any funds
    24  other than those appropriated by the state to  the  dormitory  authority
    25  and  the  urban  development  corporation  for  principal, interest, and
    26  related expenses pursuant to a service contract and such bonds and notes
    27  shall contain on the face thereof a statement to such effect. Except for
    28  purposes of complying with  the  internal  revenue  code,  any  interest
    29  income earned on bond proceeds shall only be used to pay debt service on
    30  such bonds.
    31    2.  Notwithstanding  any  other  provision  of law to the contrary, in
    32  order to assist the dormitory authority and the urban development corpo-
    33  ration in undertaking the financing for project  costs  for  the  Empire
    34  Station Complex project, the director of the budget is hereby authorized
    35  to enter into one or more service contracts with the dormitory authority
    36  and the urban development corporation, none of which shall exceed thirty
    37  years in duration, upon such terms and conditions as the director of the
    38  budget and the dormitory authority and the urban development corporation
    39  agree,  so  as  to  annually  provide to the dormitory authority and the
    40  urban development corporation, in the aggregate, a sum not to exceed the
    41  principal, interest, and related expenses required for  such  bonds  and
    42  notes.  Any service contract entered into pursuant to this section shall
    43  provide that the obligation of the  state  to  pay  the  amount  therein
    44  provided  shall not constitute a debt of the state within the meaning of
    45  any constitutional or statutory provision and shall be deemed  executory
    46  only  to  the  extent of monies available and that no liability shall be
    47  incurred by the state beyond the  monies  available  for  such  purpose,
    48  subject to annual appropriation by the legislature. Any such contract or
    49  any  payments  made or to be made thereunder may be assigned and pledged
    50  by the dormitory authority and  the  urban  development  corporation  as
    51  security for its bonds and notes, as authorized by this section.
    52    §  46.  Subdivision 1 of section 49 of section 1 of chapter 147 of the
    53  laws of 1968, constituting the New York state urban  development  corpo-
    54  ration  act, as amended by section 6 of part K of chapter 39 of the laws
    55  of 2019, is amended to read as follows:

        S. 2509--C                         171                        A. 3009--C
 
     1    1. Notwithstanding the provisions of any other law  to  the  contrary,
     2  the  dormitory  authority  and  the corporation are hereby authorized to
     3  issue bonds or notes in one or more series for the  purpose  of  funding
     4  project  costs  for the state and municipal facilities program and other
     5  state costs associated with such capital projects. The aggregate princi-
     6  pal  amount  of  bonds  authorized to be issued pursuant to this section
     7  shall not exceed [two billion seven hundred  ninety-eight  million  five
     8  hundred  thousand]  three  billion one hundred eighty-three million five
     9  hundred thousand dollars $3,183,500,000, excluding bonds issued to  fund
    10  one or more debt service reserve funds, to pay costs of issuance of such
    11  bonds, and bonds or notes issued to refund or otherwise repay such bonds
    12  or  notes  previously  issued.  Such  bonds  and  notes of the dormitory
    13  authority and the corporation shall not be a debt of the state, and  the
    14  state  shall not be liable thereon, nor shall they be payable out of any
    15  funds other than those  appropriated  by  the  state  to  the  dormitory
    16  authority  and  the  corporation  for  principal,  interest, and related
    17  expenses pursuant to a service contract and such bonds and  notes  shall
    18  contain  on  the  face  thereof  a  statement to such effect. Except for
    19  purposes of complying with  the  internal  revenue  code,  any  interest
    20  income earned on bond proceeds shall only be used to pay debt service on
    21  such bonds.
    22    §  47.  Subdivision 1 of section 1680-r of the public authorities law,
    23  as amended by section 47 of part BBB of chapter 59 of the laws of  2018,
    24  is amended to read as follows:
    25    1.  Notwithstanding  the  provisions of any other law to the contrary,
    26  the dormitory authority and the urban development corporation are hereby
    27  authorized to issue bonds or notes in one or more series for the purpose
    28  of funding project costs for the capital restructuring financing program
    29  for health care and related facilities licensed pursuant to  the  public
    30  health  law  or  the mental hygiene law and other state costs associated
    31  with such capital projects,  the  health  care  facility  transformation
    32  programs,  [and]  the  essential health care provider program, and other
    33  health care capital project costs. The  aggregate  principal  amount  of
    34  bonds  authorized to be issued pursuant to this section shall not exceed
    35  [three billion fifty million dollars] three billion fifty-three  million
    36  dollars  $3,053,000,000, excluding bonds issued to fund one or more debt
    37  service reserve funds, to pay costs of issuance of such bonds, and bonds
    38  or notes issued to refund or otherwise repay such bonds or notes  previ-
    39  ously  issued.  Such  bonds and notes of the dormitory authority and the
    40  urban development corporation shall not be a debt of the state, and  the
    41  state  shall not be liable thereon, nor shall they be payable out of any
    42  funds other than those  appropriated  by  the  state  to  the  dormitory
    43  authority and the urban development corporation for principal, interest,
    44  and  related  expenses pursuant to a service contract and such bonds and
    45  notes shall contain on the face thereof  a  statement  to  such  effect.
    46  Except  for  purposes  of  complying with the internal revenue code, any
    47  interest income earned on bond proceeds shall only be used to  pay  debt
    48  service on such bonds.
    49    §  48.  Section 1 of chapter 174 of the laws of 1968, constituting the
    50  New York state urban development corporation act, is amended by adding a
    51  new section 54-a to read as follows:
    52    § 54-a. Personal income tax notes; 2022. 1. Findings  and  declaration
    53  of  need. (a) The state of New York finds and determines that the global
    54  spread of the COVID-19 pandemic has had and is expected to  continue  to
    55  have  a significant adverse impact on the health and welfare of individ-
    56  uals in the state as well as to the financial  condition  of  the  state

        S. 2509--C                         172                        A. 3009--C
 
     1  during  the  state's  2021  and 2022 fiscal years and beyond. The antic-
     2  ipated shortfalls and deferrals in the state's financial  plan  receipts
     3  caused  by  the  COVID-19 pandemic has required the state to adopt poli-
     4  cies, regulations and procedures that suspend various legal requirements
     5  and  address  state  budgetary  pressures, some of which require certain
     6  fiscal management authorization measures to be legislatively  authorized
     7  and established.
     8    (b)  Notwithstanding  any  other  provision  of  law  to the contrary,
     9  including, specifically, the provisions of chapter 59  of  the  laws  of
    10  2000  and  section sixty-seven-b of the state finance law, the dormitory
    11  authority of the state of  New  York  and  the  corporation  are  hereby
    12  authorized for the state's 2022 fiscal year, to issue until December 31,
    13  2021,  notes  with a maturity no later than March 31, 2022, to be desig-
    14  nated as personal income tax revenue anticipation notes, in one or  more
    15  series  in  an  aggregate  principal  amount not to exceed three billion
    16  dollars, excluding any such notes issued to finance  one  or  more  debt
    17  service  reserve  funds, and to pay costs of issuance of such notes, for
    18  the purpose of temporarily financing budgetary needs of the state.  Such
    19  purpose  shall constitute an authorized purpose under subdivision two of
    20  section sixty-eight-a of the state finance law for all purposes of arti-
    21  cle five-C of the state finance law with respect to the notes authorized
    22  by this paragraph. Such notes shall not be renewed  or  refunded  beyond
    23  March  31,  2022.  For so long as any notes authorized by this paragraph
    24  shall remain outstanding, the restrictions, limitations and requirements
    25  contained in article five-B of the state finance law  shall  not  apply,
    26  other than subdivision four of section sixty-seven-b of such article.
    27    (c)  Such  notes  of the dormitory authority and the corporation shall
    28  not be a debt of the state, and the state shall not be  liable  thereon,
    29  nor shall they be payable out of any funds other than those appropriated
    30  by  the  state  to  the dormitory authority and the corporation for debt
    31  service  and  related  expenses  pursuant  to  any  financing  agreement
    32  described  in  paragraph  (d)  of this subdivision, and such notes shall
    33  contain on the face thereof a statement to such effect. Such notes shall
    34  be issued on a subordinate basis and shall  be  secured  by  subordinate
    35  payments  from the revenue bond tax fund established pursuant to section
    36  ninety-two-z of the state finance law. Except for purposes of  complying
    37  with  the  internal  revenue  code,  any  interest income earned on note
    38  proceeds shall only be used to pay debt service on such  notes.  All  of
    39  the provisions of the state finance law, the dormitory authority act and
    40  this act relating to notes and bonds which are not inconsistent with the
    41  provisions  of this section shall apply to notes authorized by paragraph
    42  (b) of this subdivision, including but  not  limited  to  the  power  to
    43  establish  adequate  reserves  therefor,  subject  to the final maturity
    44  limitation for such notes set forth in paragraph (b)  of  this  subdivi-
    45  sion.  The  issuance  of  any  notes authorized by paragraph (b) of this
    46  subdivision shall further be subject to the approval of the director  of
    47  the division of the budget.
    48    (d)  Notwithstanding any other law, rule or regulation to the contrary
    49  but subject to the limitations contained in paragraph (b) of this subdi-
    50  vision, in order to assist the dormitory authority and  the  corporation
    51  in  undertaking  the  administration  and  financing  of such notes, the
    52  director of the budget is hereby authorized to supplement  any  existing
    53  financing agreement with the dormitory authority and the corporation, or
    54  to enter into a new financing agreement with the dormitory authority and
    55  the  corporation,  upon such terms and conditions as the director of the
    56  budget and the dormitory authority and the corporation shall  agree,  so

        S. 2509--C                         173                        A. 3009--C
 
     1  as  to provide to the dormitory authority and the corporation, a sum not
     2  to exceed the debt service payments and related  expenses  required  for
     3  any  notes  issued  pursuant  to  this  section. Any financing agreement
     4  supplemented or entered into pursuant to this section shall provide that
     5  the obligation of the state to pay the amount therein provided shall not
     6  constitute  a debt of the state within the meaning of any constitutional
     7  or statutory provision and shall be deemed executory only to the  extent
     8  of monies available and that no liability shall be incurred by the state
     9  beyond  the monies available for such purposes, subject to annual appro-
    10  priation by  the  legislature.  Any  such  financing  agreement  or  any
    11  payments made or to be made thereunder may be assigned or pledged by the
    12  dormitory  authority  and  the  corporation  as  security  for the notes
    13  authorized by paragraph (b) of this subdivision.
    14    (e) Notwithstanding any  other  provision  of  law  to  the  contrary,
    15  including  specifically  the provisions of subdivision 3 of section 67-b
    16  of the state finance law, no capital work or purpose shall  be  required
    17  for  any  issuance  of  personal  income  tax revenue anticipation notes
    18  issued by the dormitory authority and the corporation pursuant  to  this
    19  section.
    20    (f)  Notwithstanding any other law, rule, or regulation to the contra-
    21  ry, the comptroller is hereby authorized and directed to deposit to  the
    22  credit  of the general fund, all proceeds of personal income tax revenue
    23  anticipation notes issued by the dormitory authority and  the  New  York
    24  state urban development corporation pursuant to this section.
    25    2.  Effect  of  inconsistent  provisions. Insofar as the provisions of
    26  this section are inconsistent with the  provisions  of  any  other  law,
    27  general,  special,  or  local,  the  provisions of this section shall be
    28  controlling.
    29    3. Severability; construction. The provisions of this section shall be
    30  severable, and if the application of any  clause,  sentence,  paragraph,
    31  subdivision,  section  or  part of this section to any person or circum-
    32  stance shall be adjudged by any court of competent  jurisdiction  to  be
    33  invalid,  such  judgment shall not necessarily affect, impair or invali-
    34  date the application of any such clause, sentence,  paragraph,  subdivi-
    35  sion,  section,  part  of this section or remainder thereof, as the case
    36  may be, to any other person or circumstance, but shall  be  confined  in
    37  its  operation  to the clause, sentence, paragraph, subdivision, section
    38  or part thereof directly involved in the controversy in which such judg-
    39  ment shall have been rendered.
    40    § 49. Section 1 of chapter 174 of the laws of 1968,  constituting  the
    41  New York state urban development corporation act, is amended by adding a
    42  new section 55-a to read as follows:
    43    §  55-a.  Line of credit facilities; 2022. 1. Findings and declaration
    44  of need. (a) The state of New York finds and determines that the  global
    45  spread  of  the COVID-19 pandemic has had and is expected to continue to
    46  have a significant adverse impact on the health and welfare of  individ-
    47  uals  in  the  state  as well as to the financial condition of the state
    48  during the state's 2021 and 2022 fiscal years  and  beyond.  The  antic-
    49  ipated  shortfalls  and deferrals in the state's financial plan receipts
    50  caused by the COVID-19 pandemic has required the state, to  adopt  poli-
    51  cies, regulations and procedures that suspend various legal requirements
    52  and  address  state  budgetary  pressures, some of which require certain
    53  fiscal management authorization measures to be legislatively  authorized
    54  and established.
    55    (b)  Definitions.  When used in this subdivision "related expenses and
    56  fees" shall mean  interest  costs,  commitment  fees  and  other  costs,

        S. 2509--C                         174                        A. 3009--C
 
     1  expenses  and fees incurred in connection with a line of credit facility
     2  and/or a service contract or other agreement of the state securing  such
     3  line  of  credit  facility that contractually obligates the state to pay
     4  debt service subject to an appropriation.
     5    (c)  Notwithstanding  any  other  provision  of  law  to the contrary,
     6  including, specifically, the provisions of chapter 59  of  the  laws  of
     7  2000  and section 67-b of the state finance law, the dormitory authority
     8  of the state of New York  and  the  urban  development  corporation  are
     9  authorized  until  March  31,  2022  to: (i) enter into commitments with
    10  financial institutions for the establishment of  one  or  more  line  of
    11  credit facilities and other similar revolving financing arrangements not
    12  in  excess  of  two  billion dollars in aggregate principal amount; (ii)
    13  draw, at one or more times at the direction of the director of the budg-
    14  et, upon such line of credit facilities and provide  to  the  state  the
    15  amounts  so  drawn for the purpose of assisting the state to temporarily
    16  finance its budgetary needs; provided, however, that the total amount of
    17  such draws shall not exceed two billion dollars; and (iii) secure repay-
    18  ment of such draws under such line of credit facilities,  together  with
    19  related expenses and fees, which payment obligation thereunder shall not
    20  constitute  a debt of the state within the meaning of any constitutional
    21  or statutory provision and shall be deemed executory only to the  extent
    22  moneys  are  available  and  that  no liability shall be incurred by the
    23  state beyond the moneys  available  for  such  purpose,  and  that  such
    24  payment  obligation  is  subject to annual appropriation by the legisla-
    25  ture. Any line of credit facility agreements entered  by  the  dormitory
    26  authority  of  the state of New York and/or the urban development corpo-
    27  ration with financial institutions pursuant to this section may  contain
    28  such  provisions  that  the dormitory authority of the state of New York
    29  and/or the urban development corporation deem necessary or desirable for
    30  the establishment of such credit facilities. The  maximum  term  of  any
    31  line  of  credit facility shall be one year from the date of incurrence;
    32  provided however that no draw on any such line of credit facility  shall
    33  occur  after  March 31, 2022, and provided further that any such line of
    34  credit facility whose term extends  beyond  March  31,  2022,  shall  be
    35  supported  by sufficient appropriation authority enacted by the legisla-
    36  ture that provides for the repayment of all amounts drawn and  remaining
    37  unpaid  as  of  March  31, 2022, together with related expenses and fees
    38  incurred and to become due and payable by the dormitory authority of the
    39  state of New York and/or the urban development corporation.
    40    (d) Notwithstanding any other law, rule, or regulation to the  contra-
    41  ry,  the comptroller is hereby authorized and directed to deposit to the
    42  credit of the general  fund,  all  amounts  provided  by  the  dormitory
    43  authority  of  the state of New York and/or the urban development corpo-
    44  ration to the state from draws made  on  any  line  of  credit  facility
    45  authorized by paragraph (c) of this subdivision.
    46    (e)  Notwithstanding  any  other  provision  of  law  to the contrary,
    47  including specifically the provisions of subdivision 3 of  section  67-b
    48  of  the  state finance law, no capital work or purpose shall be required
    49  for any indebtedness incurred in connection  with  any  line  of  credit
    50  facility  authorized  by  paragraph  (c) of this subdivision, or for any
    51  service contract or other agreement entered into in connection with  any
    52  such line of credit facility, all in accordance with this section.
    53    (f) Notwithstanding any other provision of law to the contrary, for so
    54  long  as  any such line of credit facility shall remain outstanding, the
    55  restrictions, limitations and requirements contained in article  5-B  of
    56  the  state finance law shall not apply. Any such line of credit facility

        S. 2509--C                         175                        A. 3009--C
 
     1  shall be deemed to be incurred or issued for (i) an  authorized  purpose
     2  within the meaning of subdivision 2 of section 68-a of the state finance
     3  law for all purposes of article 5-C of the state finance law and section
     4  92-z  of the state finance law, and/or (ii) an authorized purpose within
     5  the meaning of subdivision 2 of section 69-m of the  state  finance  law
     6  for  all  purposes  of  article 5-F of the state finance law and section
     7  92-h of the state finance law, as the case may be. As applicable, all of
     8  the provisions of the state finance law, the dormitory authority act and
     9  the New York state urban development corporation act relating  to  notes
    10  and bonds which are not inconsistent with the provisions of this section
    11  shall  apply  to any line of credit facility and other similar revolving
    12  financing arrangement established in accordance with  the  authorization
    13  contained in paragraph (c) of this subdivision.
    14    (g) Each draw on a line of credit facility authorized by paragraph (c)
    15  of  this subdivision shall only be made if the service contract or other
    16  agreement entered into in connection with such line of  credit  facility
    17  is supported by sufficient appropriation authority enacted by the legis-
    18  lature  to  repay the amount of the draw, together with related expenses
    19  and fees to become due and payable. Amounts repaid under a line of cred-
    20  it facility may be re-borrowed under the same or another line of  credit
    21  facility  authorized  by paragraph (c) of this subdivision provided that
    22  the legislature has  enacted  sufficient  appropriation  authority  that
    23  provides  for  the  repayment  of any such re-borrowed amounts, together
    24  with related expenses and fees to become due and  payable.  Neither  the
    25  dormitory  authority  of the state of New York nor the urban development
    26  corporation shall have any financial  liability  for  the  repayment  of
    27  draws  under  any line of credit facility authorized by paragraph (c) of
    28  this subdivision beyond the moneys received for such purpose  under  any
    29  service  contract or other agreement authorized by paragraph (h) of this
    30  subdivision.
    31    (h) The director of the budget is authorized to enter into one or more
    32  service contracts or other agreements, none of which  shall  exceed  one
    33  year  in duration, with the dormitory authority of the state of New York
    34  and/or the urban development corporation, upon such terms and conditions
    35  as the director of the budget and dormitory authority of  the  state  of
    36  New  York  and/or  the  urban  development  corporation shall agree. Any
    37  service contract or other agreement entered into pursuant to this  para-
    38  graph  shall  provide  for  state commitments to provide annually to the
    39  dormitory authority of the state of New York and/or the  urban  develop-
    40  ment  corporation a sum or sums, upon such terms and conditions as shall
    41  be deemed appropriate by the director of the budget  and  the  dormitory
    42  authority  of  the state of New York and/or the urban development corpo-
    43  ration, to fund the payment of all amounts to  become  due  and  payable
    44  under  any  line  of credit facility. Any such service contract or other
    45  agreement shall provide that the obligation of the director of the budg-
    46  et or of the state to fund or to pay the amounts  therein  provided  for
    47  shall  not  constitute  a  debt  of  the state within the meaning of any
    48  constitutional or statutory provision and shall be deemed executory only
    49  to the extent moneys are  available  and  that  no  liability  shall  be
    50  incurred  by the state beyond the moneys available for such purpose, and
    51  that such obligation is subject to annual appropriation by the  legisla-
    52  ture.
    53    (i)  Any  service contract or other agreement entered into pursuant to
    54  paragraph (h) of this subdivision or any payments made  or  to  be  made
    55  thereunder may be assigned and pledged by the dormitory authority of the
    56  state  of  New York and/or the urban development corporation as security

        S. 2509--C                         176                        A. 3009--C
 
     1  for any related payment obligation it may have with one or  more  finan-
     2  cial  institutions  in connection with a line of credit facility author-
     3  ized by paragraph (c) of this subdivision.
     4    (j)  In  addition  to  the  foregoing, the director of the budget, the
     5  dormitory authority of the state of New York and the  urban  development
     6  corporation shall each be authorized to enter into such other agreements
     7  and  to  take or cause to be taken such additional actions as are neces-
     8  sary or desirable to effectuate the purposes of the transactions contem-
     9  plated by a line of credit facility and the related service contract  or
    10  other agreement.
    11    (k)  No  later than seven days after a draw occurs on a line of credit
    12  facility, the director of the budget shall provide notification of  such
    13  draw  to  the president pro tempore of the senate and the speaker of the
    14  assembly.
    15    (l) The authorization, establishment and use by the dormitory authori-
    16  ty of the state of New York and the urban development corporation  of  a
    17  line  of credit facility authorized by paragraph (c) of this subdivision
    18  shall not be deemed an action, as such term is defined in article  8  of
    19  the  environmental  conservation  law, for the purposes of such article.
    20  Such exemption shall be strictly limited  in  its  application  to  such
    21  financing activities of the dormitory authority of the state of New York
    22  and  the  urban  development  corporation  undertaken  pursuant  to this
    23  section and does not exempt any other entity from compliance  with  such
    24  article.
    25    (m)  Nothing contained in this section shall be construed to limit the
    26  abilities of the director of the budget and the  authorized  issuers  of
    27  state  personal  income tax revenue bonds, state sales tax revenue bonds
    28  or service contract bonds to perform their respective  obligations  with
    29  respect to existing service contracts or other agreements.
    30    2.  Effect  of  inconsistent  provisions. Insofar as the provisions of
    31  this section are inconsistent with the  provisions  of  any  other  law,
    32  general, special, or local, the provisions of this act shall be control-
    33  ling.
    34    3. Severability; construction. The provisions of this section shall be
    35  severable,  and  if  the application of any clause, sentence, paragraph,
    36  subdivision, section or part of this section to any  person  or  circum-
    37  stance  shall  be  adjudged by any court of competent jurisdiction to be
    38  invalid, such judgment shall not necessarily affect, impair  or  invali-
    39  date  the  application of any such clause, sentence, paragraph, subdivi-
    40  sion, section, part of this section or remainder thereof,  as  the  case
    41  may  be,  to  any other person or circumstance, but shall be confined in
    42  its operation to the clause, sentence, paragraph,  subdivision,  section
    43  or part thereof directly involved in the controversy in which such judg-
    44  ment shall have been rendered.
    45    §  50.  Section 1 of chapter 174 of the laws of 1968, constituting the
    46  New York state urban development corporation act, is amended by adding a
    47  new section 56-a to read as follows:
    48    § 56-a. State-supported debt; 2022. 1.  In  light  of  the  continuing
    49  adverse  impact  that  the  COVID-19 pandemic is expected to have on the
    50  health and welfare of individuals in the state as well as to the  finan-
    51  cial  condition  of  the  state during the state's 2022 fiscal year, and
    52  notwithstanding any other provision of law to the contrary, the dormito-
    53  ry authority of the state of New  York,  the  urban  development  corpo-
    54  ration,  and the New York state thruway authority are each authorized to
    55  issue state-supported debt pursuant to  article  5-B,  article  5-C  and
    56  article  5-F  of the state finance law to assist the state to manage its

        S. 2509--C                         177                        A. 3009--C
 
     1  financing needs during its 2022  fiscal  year,  without  regard  to  any
     2  restrictions,  limitations  and requirements contained in article 5-B of
     3  the state finance law, other than subdivision 4 of section 67-b of  such
     4  article,  and such state-supported debt shall be deemed to be issued for
     5  (i) an authorized purpose within the meaning of subdivision 2 of section
     6  68-a of the state finance law for all purposes of  article  5-C  of  the
     7  state  finance law and section 92-z of the state finance law, or (ii) an
     8  authorized purpose within the meaning of subdivision 2 of  section  69-m
     9  of  the  state  finance law for all purposes of article 5-F of the state
    10  finance law and section 92-h of the state finance law, as the  case  may
    11  be.  Furthermore,  any  bonds  issued  directly  by the state during the
    12  state's  2022  fiscal  year  shall  be  issued  without  regard  to  any
    13  restrictions,  limitations  and requirements contained in article 5-B of
    14  the state finance law, other than subdivision 4 of section 67-b of  such
    15  article.  For  so  long  as  any  state-supported debt issued during the
    16  state's 2022 fiscal year shall remain outstanding, including any  state-
    17  supported  debt issued to refund state-supported debt issued during such
    18  fiscal year, the restrictions, limitations and requirements contained in
    19  article 5-B of the state  finance  law,  other  than  subdivision  4  of
    20  section 67-b of such article, shall not apply.
    21    2.  Effect  of  inconsistent  provisions. Insofar as the provisions of
    22  this section are inconsistent with the  provisions  of  any  other  law,
    23  general, special, or local, the provisions of this act shall be control-
    24  ling.
    25    3. Severability; construction. The provisions of this section shall be
    26  severable,  and  if  the application of any clause, sentence, paragraph,
    27  subdivision, section or part of this section to any  person  or  circum-
    28  stance  shall  be  adjudged by any court of competent jurisdiction to be
    29  invalid, such judgment shall not necessarily affect, impair  or  invali-
    30  date  the  application of any such clause, sentence, paragraph, subdivi-
    31  sion, section, part of this section or remainder thereof,  as  the  case
    32  may  be,  to  any other person or circumstance, but shall be confined in
    33  its operation to the clause, sentence, paragraph,  subdivision,  section
    34  or part thereof directly involved in the controversy in which such judg-
    35  ment shall have been rendered.
    36    §  51.  Section  3238-a  of  the public authorities law, as amended by
    37  section 1 of part V of chapter 63 of the laws of  2003,  is  amended  to
    38  read as follows:
    39    §  3238-a.  Payment to city of New York. 1. Notwithstanding any incon-
    40  sistent provision of law, the corporation shall transfer to the city  of
    41  New  York  one hundred seventy million dollars from the resources of the
    42  corporation pursuant to section thirty-two hundred thirty-nine  of  this
    43  title.  Such  payment  shall  be  made  during  each  city  fiscal year;
    44  provided, however, that on and after July first,  two  thousand  twenty,
    45  the  obligation of the corporation to make such payments shall be termi-
    46  nated if all outstanding bonds of the sales tax asset receivable  corpo-
    47  ration  that are secured by the corporation's payments described in this
    48  subdivision have been fully paid and discharged  by  means  of  a  legal
    49  defeasance  in accordance with the trust indenture under which they were
    50  issued before July first, two thousand twenty-one, and in  addition  the
    51  corporation  has paid to the city of New York or to its assignee if such
    52  payments have been assigned pursuant to this  subdivision,  the  sum  of
    53  forty-six  million  dollars  on  or  before June thirtieth, two thousand
    54  twenty-one. Such payments from the corporation shall be  made  from  the
    55  fund established by section ninety-two-r of the state finance law and in
    56  accordance with the provisions thereof.

        S. 2509--C                         178                        A. 3009--C
 
     1    2.  The city of New York, acting by the mayor alone, may assign all or
     2  any portion of such amount to any  not-for-profit  corporation  incorpo-
     3  rated  pursuant to section fourteen hundred eleven of the not-for-profit
     4  corporation law and, upon such assignment, the amount so assigned  shall
     5  be  the  property  of  such not-for-profit corporation for all purposes.
     6  Following notice from the city of New York to the  corporation  and  the
     7  comptroller  of  such assignment, such payment shall be made directly to
     8  the city's assignee. If such  not-for-profit  corporation  issues  bonds
     9  and/or notes, the state does hereby pledge and agree with the holders of
    10  any  issue of bonds and/or notes secured by such a pledge that the state
    11  will not limit or alter the rights vested in such not-for-profit  corpo-
    12  ration  to fulfill the terms of any agreements made with such holders or
    13  in any way impair the rights and remedies of such holders or the securi-
    14  ty for such bonds and/or notes until such bonds and/or  notes,  together
    15  with  the interest thereon and all costs and expenses in connection with
    16  any action or proceeding by or on behalf of such holders, are fully paid
    17  and discharged. The foregoing pledge and agreement may  be  included  in
    18  any agreement with the holders of such bonds or notes. Nothing contained
    19  in  this  section  shall be deemed to restrict the right of the state to
    20  amend, modify, repeal or otherwise alter statutes imposing  or  relating
    21  to  the  taxes  subject  to such assignment, but such taxes shall in all
    22  events continue to be so payable, as assigned, so long as any such taxes
    23  are imposed.
    24    3. Proceeds of state supported debt, as defined in subdivision one  of
    25  section  sixty-seven-a  of  the  state  finance  law, or other available
    26  monies, may be provided to the trustee for the bonds of  the  sales  tax
    27  asset  receivable  corporation  secured  by  the  corporation's payments
    28  described in subdivision one of this section in an amount sufficient  to
    29  fully pay and discharge such bonds by means of a legal defeasance of all
    30  such  outstanding  bonds  in  accordance  with the trust indenture under
    31  which they were issued. So long as such bonds are legally  defeased  and
    32  the  corporation  has paid to the city of New York or to its assignee if
    33  such payments have been assigned pursuant to this subdivision,  the  sum
    34  of  forty-six  million dollars on or before June thirtieth, two thousand
    35  twenty-one the corporation's obligation contained in subdivision one  of
    36  this  section  to transfer funds to the city of New York shall be deemed
    37  satisfied and fully discharged. Upon any such legal defeasance  of  such
    38  bonds,  the  sales  tax  asset receivable corporation shall no longer be
    39  deemed a local authority  within  the  meaning  of  subdivision  two  of
    40  section  two of this chapter and the provisions of this chapter, includ-
    41  ing, without limitation, the provisions of article nine of this chapter,
    42  shall no longer be applicable to the sales tax asset  receivable  corpo-
    43  ration.
    44    4.  Notwithstanding  any  inconsistent provision of law, the dormitory
    45  authority of the state of New York and the New York state urban develop-
    46  ment corporation are hereby authorized to issue bonds  in  one  or  more
    47  series pursuant to article five-C or article five-F of the state finance
    48  law in an aggregate principal amount sufficient to directly or indirect-
    49  ly (i) finance the legal defeasance or payment of all of the outstanding
    50  bonds  of  the  sales  tax  asset  receivable corporation secured by the
    51  corporation's payments described in subdivision  one  of  this  section,
    52  (ii)  one or more related debt service reserve funds, and (iii) costs of
    53  issuance attributable to such bonds, and the issuance of such  bonds  is
    54  hereby  determined  to  be  for  an  "authorized purpose", as defined in
    55  subdivision two of section sixty-eight-a and subdivision two of  section
    56  sixty-nine-m of the state finance law, as the case may be.

        S. 2509--C                         179                        A. 3009--C
 
     1    §  52.  Paragraph  a  of  subdivision  5  of section 89-b of the state
     2  finance law, as amended by section 11 of part C of  chapter  57  of  the
     3  laws of 2014, is amended to read as follows:
     4    a.  Moneys  in  the  dedicated  highway  and  bridge trust fund shall,
     5  following appropriation by the legislature, be  utilized  for:    recon-
     6  struction,  replacement, reconditioning, restoration, rehabilitation and
     7  preservation of state, county, town, city and village  roads,  highways,
     8  parkways,  and  bridges  thereon,  to  restore  such facilities to their
     9  intended  functions;  construction,  reconstruction,   enhancement   and
    10  improvement  of  state, county, town, city, and village roads, highways,
    11  parkways, and bridges thereon, to address current and projected capacity
    12  problems including costs for  traffic  mitigation  activities;  aviation
    13  projects authorized pursuant to section fourteen-j of the transportation
    14  law  and  for payments to the general debt service fund of amounts equal
    15  to amounts required for service contract payments  related  to  aviation
    16  projects  as provided and authorized by section three hundred eighty-six
    17  of the public authorities law; programs to assist small and minority and
    18  women-owned firms engaged  in  transportation  construction  and  recon-
    19  struction  projects,  including  a  revolving  fund  for working capital
    20  loans, and a bonding guarantee assistance  program  in  accordance  with
    21  provisions of this chapter; matching federal grants or apportionments to
    22  the state for highway, parkway and bridge capital projects; the acquisi-
    23  tion  of  real property and interests therein required or expected to be
    24  required in connection with such projects; preventive maintenance activ-
    25  ities necessary to ensure that highways, parkways and  bridges  meet  or
    26  exceed their optimum useful life; expenses of control of snow and ice on
    27  state  highways  by  the  department of transportation including but not
    28  limited to personal services, nonpersonal services and fringe  benefits,
    29  payment  of  emergency aid for control of snow and ice in municipalities
    30  pursuant to section fifty-five of the highway law, expenses  of  control
    31  of  snow and ice on state highways by municipalities pursuant to section
    32  twelve of the highway law, and  for  expenses  of  arterial  maintenance
    33  agreements  with  cities pursuant to section three hundred forty-nine of
    34  the highway law; personal services,  nonpersonal  services,  and  fringe
    35  benefit  costs  of  the  department  of  transportation  for  bus safety
    36  inspection activities, rail  safety  inspection  activities,  and  truck
    37  safety inspection activities; costs of the department of motor vehicles,
    38  including but not limited to personal and nonpersonal services; costs of
    39  engineering and administrative services of the department of transporta-
    40  tion,  including  but  not  limited  to  fringe  benefits;  the contract
    41  services provided by private firms in accordance with  section  fourteen
    42  of  the  transportation law; personal services and nonpersonal services,
    43  for activities including but not limited to the preparation of  designs,
    44  plans,  specifications and estimates; construction management and super-
    45  vision activities; costs of appraisals, surveys,  testing  and  environ-
    46  mental  impact  statements  for  transportation  projects;  expenses  in
    47  connection with buildings, equipment, materials and facilities  used  or
    48  useful  in  connection  with  the  maintenance, operation, and repair of
    49  highways,  parkways  and  bridges  thereon;  and  project   costs   for:
    50  construction,  reconstruction, improvement, reconditioning and preserva-
    51  tion of rail freight facilities and intercity rail passenger  facilities
    52  and equipment; construction, reconstruction, improvement, reconditioning
    53  and   preservation  of  state,  municipal  and  privately  owned  ports;
    54  construction, reconstruction, improvement, reconditioning and  preserva-
    55  tion  of municipal airports; privately owned airports and aviation capi-
    56  tal facilities, excluding airports operated by the state or operated  by

        S. 2509--C                         180                        A. 3009--C
 
     1  a bi-state municipal corporate instrumentality for which federal funding
     2  is  not  available  provided  the project is consistent with an approved
     3  airport layout  plan;  and  construction,  reconstruction,  enhancement,
     4  improvement,  replacement,  reconditioning,  restoration, rehabilitation
     5  and preservation of state, county, town, city and village  roads,  high-
     6  ways,  parkways  and bridges; and construction, reconstruction, improve-
     7  ment, reconditioning and  preservation  of  fixed  ferry  facilities  of
     8  municipal  and  privately owned ferry lines for transportation purposes,
     9  and the payment of debt service required on any bonds,  notes  or  other
    10  obligations  and  related  expenses  for  highway,  parkway,  bridge and
    11  project costs for: construction, reconstruction,  improvement,  recondi-
    12  tioning  and  preservation of rail freight facilities and intercity rail
    13  passenger  facilities  and  equipment;   construction,   reconstruction,
    14  improvement,  reconditioning  and  preservation  of state, municipal and
    15  privately owned ports; construction, reconstruction, improvement, recon-
    16  ditioning  and  preservation  of  municipal  airports;  privately  owned
    17  airports and aviation capital facilities, excluding airports operated by
    18  the  state or operated by a bi-state municipal corporate instrumentality
    19  for which federal funding is  not  available  provided  the  project  is
    20  consistent  with  an  approved airport layout plan; construction, recon-
    21  struction, enhancement, improvement, replacement, reconditioning, resto-
    22  ration, rehabilitation and preservation of state, county, town, city and
    23  village roads, highways, parkways and bridges; and construction,  recon-
    24  struction,  improvement,  reconditioning and preservation of fixed ferry
    25  facilities of municipal and privately owned ferry lines for  transporta-
    26  tion  purposes,  purposes  authorized  on or after the effective date of
    27  this section. Beginning with disbursements made on and after  the  first
    28  day  of  April, nineteen hundred ninety-three, moneys in such fund shall
    29  be available to pay such costs or expenses made  pursuant  to  appropri-
    30  ations or reappropriations made during the state fiscal year which began
    31  on  the first of April, nineteen hundred ninety-two. Beginning the first
    32  day of April, nineteen hundred ninety-three, moneys in such  fund  shall
    33  also  be  used  for  transfers  to the general debt service fund and the
    34  [revenue bond tax] general fund of amounts equal  to  that  respectively
    35  required  for  service  contract  and  financing  agreement  payments as
    36  provided and authorized by section three hundred eighty  of  the  public
    37  authorities  law, section eleven of chapter three hundred twenty-nine of
    38  the laws of  nineteen  hundred  ninety-one,  as  amended,  and  sections
    39  sixty-eight-c and sixty-nine-o of this chapter.
    40    §  53.  Paragraph  c  of  subdivision  5  of section 89-b of the state
    41  finance law is REPEALED.
    42    § 54. Subdivision 5 of section 97-f  of  the  state  finance  law,  as
    43  amended  by section 49 of part TTT of chapter 59 of the laws of 2019, is
    44  amended to read as follows:
    45    5. The comptroller shall from time to time, but in no event later than
    46  the fifteenth day of each month, pay over  for  deposit  in  the  mental
    47  hygiene general fund state operations account, including moneys pursuant
    48  to  subdivision  eight  of this section, all moneys in the mental health
    49  services fund in excess of the amount of money required to be maintained
    50  on deposit in the mental health services fund.  Subject  to  subdivision
    51  nine  of this section, the amount required to be maintained in such fund
    52  shall be (i) twenty percent of the amount of the next payment coming due
    53  relating to the mental health services  facilities  improvement  program
    54  under  any  agreement between the facilities development corporation and
    55  the New York state medical care facilities finance agency multiplied  by
    56  the number of months from the date of the last such payment with respect

        S. 2509--C                         181                        A. 3009--C
 
     1  to  payments under any such agreement required to be made semi-annually,
     2  plus (ii) those amounts specified in any such agreement with respect  to
     3  payments  required  to  be  made other than semi-annually, including for
     4  variable  rate  bonds,  interest  rate exchange or similar agreements or
     5  other financing arrangements permitted by  law.  Concurrently  with  the
     6  making of any such payment, the facilities development corporation shall
     7  deliver  to the comptroller, the director of the budget and the New York
     8  state medical care facilities finance agency a certificate  stating  the
     9  aggregate  amount  to  be  maintained  on  deposit  in the mental health
    10  services fund to comply in full with the provisions of this subdivision.
    11    § 55. Subdivision 8 of section 97-f  of  the  state  finance  law,  as
    12  amended  by section 49 of part TTT of chapter 59 of the laws of 2019, is
    13  amended to read as follows:
    14    8. [In addition to the amounts required to be maintained on deposit in
    15  the mental health services fund pursuant to  subdivision  five  of  this
    16  section  and subject to subdivision nine of this section, the fund shall
    17  maintain on deposit an amount equal to the debt service and  other  cash
    18  requirements  on  mental  health  services  facilities  bonds  issued by
    19  authorized issuers pursuant to sections sixty-eight-b  and  sixty-nine-n
    20  of this chapter. The amount required to be maintained in such fund shall
    21  be  (i)  twenty  percent  of  the  amount of the next payment coming due
    22  relating to mental health services facilities bonds issued by an author-
    23  ized issuer multiplied by the number of months from the date of the last
    24  such payment with respect to payments required to be made semi-annually,
    25  plus (ii) those amounts specified in any financing agreement between the
    26  issuer and the state, acting through the director of  the  budget,  with
    27  respect  to  payments  required  to  be  made  other than semi-annually,
    28  including for variable rate bonds, interest  rate  exchange  or  similar
    29  agreements  or  other  financing arrangements permitted by law.  Concur-
    30  rently with the making of any such payment, the  facilities  development
    31  corporation shall deliver to the comptroller, the director of the budget
    32  and  the New York state medical care facilities finance agency a certif-
    33  icate stating the aggregate amount to be maintained on  deposit  in  the
    34  mental  health  services  fund  to comply in full with the provisions of
    35  this subdivision.
    36    No later than five days prior to the payment to be made by  the  state
    37  comptroller  on such mental health services facilities bonds pursuant to
    38  sections ninety-two-z and ninety-two-h of this article, the] The  amount
    39  of [such] payment on such mental health services facilities bonds pursu-
    40  ant  to sections ninety-two-z and ninety-two-h of this article, shall be
    41  transferred by the state comptroller from  the  mental  health  services
    42  fund  to  the [revenue bond tax fund established by section ninety-two-z
    43  of this article and the sales  tax  revenue  bond  fund  established  by
    44  section  ninety-two-h of this article] mental hygiene general fund state
    45  operation account. The accumulation of moneys pursuant to this  subdivi-
    46  sion and subsequent transfer to the [revenue bond tax fund and the sales
    47  tax  revenue  bond  fund]  mental  hygiene  general fund state operation
    48  account shall be subordinate in all respects to payments to be  made  to
    49  the  New  York  state  medical care facilities finance agency and to any
    50  pledge or assignment pursuant to subdivision six of this section.
    51    § 56. Subdivision 9 of section 97-f of the state finance law, as added
    52  by section 49 of part TTT of chapter 59 of the laws of 2019, is  amended
    53  to read as follows:
    54    9.  In determining the amounts required to be maintained in the mental
    55  health services fund under [subdivisions] subdivision five  [and  eight]
    56  of  this  section  in each month, the amount of receipts associated with

        S. 2509--C                         182                        A. 3009--C
 
     1  loans, leases and other agreements with voluntary  agencies  accumulated
     2  and  set  aside in the mental hygiene facilities improvement fund income
     3  account under paragraph g of subdivision three of section  nine  of  the
     4  facilities  development corporation act shall be taken into account as a
     5  credit but only if  such  crediting  does  not  result  in  the  amounts
     6  required  to  be maintained in the mental health services fund exclusive
     7  of any credit to be less than the amount required under subdivision five
     8  of this section in each month.
     9    § 57. Subdivision (j) of section 92-dd of the  state  finance  law  is
    10  REPEALED.
    11    §  58.  Subdivision  3-a  of  section 2872 of the public health law is
    12  REPEALED and a new subdivision 3-a is added to read as follows:
    13    3-a. "Secured hospital project bonds"  shall  mean  outstanding  bonds
    14  issued  on  behalf  of  a  not-for-profit hospital corporation organized
    15  under the laws of this state, which hospital has previously been  desig-
    16  nated  by  the commissioner and the public health council to be eligible
    17  to receive distributions from the reimbursement pools established pursu-
    18  ant to paragraph (c) of subdivision nine of section twenty-eight hundred
    19  seven-a of this chapter, or any successor pool or pools  established  to
    20  serve a substantially similar purpose to such pools.
    21    § 59. Section 2874 of the public health law is amended by adding a new
    22  subdivision 5 to read as follows:
    23    5.  The  dormitory authority of the state of New York and the New York
    24  state urban development corporation are each hereby authorized to  issue
    25  bonds  in  one  or more series pursuant to article 5-C or article 5-F of
    26  the state finance law for the purpose of refunding  outstanding  secured
    27  hospital  project  bonds,  as  defined in subdivision three-a of section
    28  twenty-eight hundred seventy-two of this article, and to finance one  or
    29  more  related  debt  service  reserve funds and to pay costs of issuance
    30  attributable to such refunding bonds.
    31    § 60. Subdivision 8 of section 68-b  of  the  state  finance  law,  as
    32  amended  by  section  24 of part I of chapter 60 of the laws of 2015, is
    33  amended to read as follows:
    34    8. Revenue bonds may  only  be  issued  for  authorized  purposes,  as
    35  defined  in  section  sixty-eight-a of this article. Notwithstanding the
    36  foregoing, the dormitory authority of the state of New York,  the  urban
    37  development  corporation  and  the  New York state thruway authority may
    38  issue revenue bonds for any authorized purpose of any other such author-
    39  ized issuer through March thirty-first, two  thousand  [twenty]  twenty-
    40  five.  Any  such  revenue  bonds  issued  by  the New York state thruway
    41  authority shall be subject to the approval of the New York state  public
    42  authorities  control  board, pursuant to section fifty-one of the public
    43  authorities law. The authorized issuers  shall  not  issue  any  revenue
    44  bonds  in  an  amount  in  excess  of  statutory authorizations for such
    45  authorized purposes.  Authorizations for such authorized purposes  shall
    46  be  reduced in an amount equal to the amount of revenue bonds issued for
    47  such authorized purposes under this article. Such reduction shall not be
    48  made in relation to revenue bonds issued to fund reserve funds, if  any,
    49  and  costs  of  issuance,  if these items are not counted under existing
    50  authorizations, nor shall revenue bonds issued to  refund  bonds  issued
    51  under existing authorizations reduce the amount of such authorizations.
    52    §  61.  This  act shall take effect immediately and shall be deemed to
    53  have been in full force and effect on and after April 1, 2021; provided,
    54  however, that the provisions of sections one, one-a, two,  three,  four,
    55  five,  six,  seven, eight, twelve, thirteen, fourteen, fifteen, sixteen,
    56  seventeen, eighteen, nineteen, twenty-one, and twenty-two-a of this  act

        S. 2509--C                         183                        A. 3009--C
 
     1  shall  expire  March 31, 2022 when upon such date the provisions of such
     2  sections shall  be  deemed  repealed;  provided  further  that  sections
     3  forty-four  and  sixty  of this act shall be deemed to have been in full
     4  force  and  effect on and after April 1, 2020; and provided further that
     5  the amendments to section 3238-a of the public authorities law  made  by
     6  section  fifty-one  of  this  act shall be subject to the repeal of such
     7  section and shall expire and be deemed repealed therewith.
 
     8                                  PART KKK
 
     9    Section 1. This act enacts into law  components  of  legislation  that
    10  would enable the city of New York and the board of education of the city
    11  of  New  York to offer a temporary retirement incentive to their employ-
    12  ees, as well as to provide an age 55/25 years  temporary  incentive  for
    13  certain  public  employees.  Each component is wholly contained within a
    14  Subpart identified as Subparts A and B.  The  effective  date  for  each
    15  particular  provision  contained within such Subpart is set forth in the
    16  last section of such Subpart. Any provision  in  any  section  contained
    17  within  a  Subpart,  including  the effective date of the Subpart, which
    18  makes reference to a section "of this act", when used in connection with
    19  that particular component, shall be deemed to  mean  and  refer  to  the
    20  corresponding  section of the Subpart in which it is found, unless noted
    21  otherwise.  Section three of this act contains a severability clause for
    22  all provisions contained in each Subpart of this Part. Section  four  of
    23  this act sets forth the general effective date of this Part.
    24    § 2. Legislative findings. The legislature finds and declares that the
    25  retirement  benefits  provided  for  in this act are designed to achieve
    26  cost-savings for public employers and to avoid layoffs of public employ-
    27  ees in this time of fiscal need.  Therefore,  the  retirement  incentive
    28  benefit  provided  for  in Subpart A of this act and the age 55/25 years
    29  retirement benefit provided for in Subpart B of this  act  are  intended
    30  only to be temporary in nature for employees who are eligible to receive
    31  and  qualify for the applicable benefit during the applicable time peri-
    32  ods specified within each Subpart. Further, nothing in this act shall be
    33  construed to create an expectation of a future or continuing  retirement
    34  benefit for any public employee who is not eligible to receive and qual-
    35  ify  for  the retirement benefits in this act during the applicable time
    36  periods.
 
    37                                  SUBPART A
 
    38    Section 1. Definitions. As used in this act, unless the context clear-
    39  ly requires otherwise:
    40    a. "Retirement system" means the New York  city  teachers'  retirement
    41  system,  the  New  York city board of education retirement system or the
    42  New York city employees' retirement system, exclusive of the  retirement
    43  plans established pursuant to sections 13-156 and 13-157 of the adminis-
    44  trative code of the city of New York.
    45    b.  "Teachers'  retirement  system"  means the New York city teachers'
    46  retirement system.
    47    c. (a) "Participating employer" means the city  of  New  York  or  the
    48  board of education of the city of New York.
    49    (b) "Educational employer" means a participating employer which is the
    50  board of education of the city of New York.
    51    d.  "Eligible employee" means a person who is a member of a retirement
    52  system who is an employee of the city of New York or the board of educa-

        S. 2509--C                         184                        A. 3009--C
 
     1  tion of the city of New York,  but  such  term  shall  not  include  the
     2  following persons:
     3    (a) elected officials, judges or justices appointed to or serving in a
     4  court of record;
     5    (b)  chief administrative officers of employers which participate in a
     6  teachers' retirement system; and
     7    (c) appointed members of boards or commissions any  of  whose  members
     8  are appointed by the governor or by another public officer or body;
     9    e.  "Eligible  title"  means any title where a certain number of posi-
    10  tions in that title, as identified by agency, department, work  location
    11  or  appointing authority, as the case may be, would otherwise be identi-
    12  fied for layoff but for this act because of  economy,  consolidation  or
    13  abolition of functions, curtailment of activities or otherwise. However,
    14  an  eligible  title can also include a title as identified by an agency,
    15  department, work location or appointing  authority  in  which  positions
    16  would  not  be eliminated but into which employees in titles affected by
    17  layoff can be transferred or reassigned pursuant to  the  civil  service
    18  law,  rule  or regulation. The determination of eligible titles shall be
    19  made by the chief executive officer of the city of  New  York  or  other
    20  comparable official of a participating employer.
    21    f.  "Active  service"  means  service while being paid on the payroll,
    22  provided that (a) a leave of absence with pay  shall  be  deemed  active
    23  service; (b) other approved leave without pay not to exceed twelve weeks
    24  prior  to  the  commencement  of the designated open period; and (c) the
    25  period of time subsequent to a June school term and on or before  August
    26  31  of the year for which an open period is designated for a teacher (or
    27  other employee employed on a school-year  basis)  who  is  otherwise  in
    28  active  service on the effective date of this act shall be deemed active
    29  service.
    30    g. "Open period" means the period beginning with the commencement date
    31  as defined in subdivision h of this section and shall not be  more  than
    32  ninety  days  nor  less  than thirty days in length, as specified by the
    33  participating employer; provided however that any such period shall  not
    34  extend  beyond  October  31,  2021  for participating employers, and not
    35  beyond August 31, 2021 for educational employers.  For the  purposes  of
    36  retirement  pursuant  to this act, a service retirement application must
    37  be filed with the appropriate retirement system not less  than  fourteen
    38  days  prior  to  the  effective  date of retirement to become effective,
    39  unless a shorter period of time is permitted under law.
    40    h. "Commencement date" means the first day  the  retirement  incentive
    41  authorized  by this act shall be made available, which shall mean a date
    42  or dates on or after the effective date of this act to be determined  by
    43  a  participating employer. The chief executive officer or other compara-
    44  ble official of a participating employer shall notify the heads  of  the
    45  appropriate retirement systems of the dates of each open period prior to
    46  the commencement dates of such periods.
    47    § 2. The determination of whether a title shall be considered eligible
    48  shall  consider  whether the reduction of a specific number of positions
    49  within a title would unacceptably:
    50    a. Directly result in a reduction of the level of service required  or
    51  mandated  to protect and care for clients of a participating employer or
    52  to assure public health and safety;
    53    b. Endanger the health or  safety  of  employees  of  a  participating
    54  employer; or
    55    c.  Clearly result in a loss of significant revenue to a participating
    56  employer or result in substantially increased  overtime  or  contractual

        S. 2509--C                         185                        A. 3009--C
 
     1  costs.  However,  any  title may be determined eligible if the vacancies
     2  created can be  controlled  by  the  use  of  transfer  or  reassignment
     3  provisions  of  the  civil  service  law,  rules or regulations or other
     4  deployment of employees.
     5    § 3. a. Eligibility for inclusion in the retirement incentive provided
     6  by  section six of this act shall be determined by seniority for employ-
     7  ees of a participating  employer;  seniority  shall  mean  the  date  of
     8  original permanent appointment in the civil service of the city adjusted
     9  to  include veteran's credits for those entitled to receive such credits
    10  pursuant to sections 80, 80-a  and  85,  if  applicable,  of  the  civil
    11  service law, as established in the official records of the New York city
    12  department of citywide administrative services, regardless of the juris-
    13  dictional classification of the position or the status of the incumbent.
    14    b. All eligible employees serving in eligible titles desiring to avail
    15  themselves  of  the retirement incentive provided by section six of this
    16  act shall provide written notice to his or her employer on or before the
    17  twenty-first day preceding the end of  the  open  period.    Failure  to
    18  provide such written notice shall render the employee ineligible for the
    19  retirement incentive provided by this act.
    20    § 4. a. On or before June 30, 2021, a participating employer may elect
    21  to provide its employees the retirement incentive authorized by this act
    22  by (a) the enactment of a local law, or (b) in the case of a participat-
    23  ing  employer  which  is  not  so  empowered to act by local law, by the
    24  resolution of its governing body; provided  however,  no  local  law  or
    25  resolution  enacted  pursuant to this section shall in any manner super-
    26  sede any local  charter,  provided  further  that,  for  an  educational
    27  employer  such  election must be made by May 31, 2021.  The local law or
    28  resolution shall specify the commencement date of the  program  and  the
    29  length  of the open period or periods.  A copy of such law or resolution
    30  shall be filed with the appropriate retirement system or  systems,  and,
    31  if applicable, on forms provided by such system. The local law or resol-
    32  ution shall be accompanied by the affidavit of the chief executive offi-
    33  cer or other comparable official certifying to the information contained
    34  in subdivision c of this section.
    35    b. The commencement date of an open period for eligible employees of a
    36  retirement  system of the city of New York who elect retirement benefits
    37  pursuant to this section may be up to one hundred eighty days after  the
    38  end  of  the  open  period for other eligible employees, if requested by
    39  such system.
    40    c. Notwithstanding any other provision of law, the  benefits  provided
    41  by  this  act  shall  not  be  made  available to any person who (a) has
    42  received any retirement incentive authorized by any provision  of  state
    43  law,  or  (b)  who  receives,  has  received or is eligible to receive a
    44  payment in a lump sum or in another form  from  a  retirement  incentive
    45  pursuant  to  the  provisions of a collective bargaining agreement or by
    46  other arrangement with his or her employer, unless such person  files  a
    47  written  statement  with  his  or her employer, a copy of which shall be
    48  forwarded to the appropriate retirement system, that he or she agrees to
    49  waive any right to such payment. If a participating employer has offered
    50  a retirement incentive  pursuant  to  the  provisions  of  a  collective
    51  bargaining  agreement  or  by  other  arrangement,  such  employer shall
    52  prepare, and file with each retirement system,  a  list  containing  the
    53  names  and  social  security  numbers  of  all persons described in this
    54  subdivision. The employer is authorized, however, to exempt  persons  in
    55  its  employ  from  the  provisions of paragraph (b) of this subdivision.

        S. 2509--C                         186                        A. 3009--C
 
     1  Such exemption shall be made part of the election made pursuant to  this
     2  section.
     3    § 5. Notwithstanding any other provision of law, any eligible employee
     4  serving in an eligible title who:
     5    a.  has  been  continuously  in  the active service of a participating
     6  employer prior to the commencement date of the applicable open period;
     7    b. files an application  for  service  retirement  that  is  effective
     8  during the open period; and
     9    c.  is otherwise eligible for a service retirement as of the effective
    10  date of the application for retirement shall be entitled to the  retire-
    11  ment  incentive  provided  in  section six of this act. If not otherwise
    12  eligible for a service retirement, the following person shall be  deemed
    13  to satisfy the eligibility condition of this section: a person who is at
    14  least  age fifty with ten or more years service as of the effective date
    15  of retirement (other than a member of a retirement plan  which  provides
    16  for  half-pay  pension  upon  completion  of  twenty-five  years or less
    17  service without regard to age); or a member of a retirement  plan  which
    18  provides  for  half-pay  pension upon completion of twenty-five years of
    19  service without regard to age who has not accrued, excluding  additional
    20  credit  granted  pursuant  to  this  act, the minimum number of years of
    21  service required to retire with an allowance equal to fifty  percent  of
    22  final average salary under such plan, but has, with the inclusion of the
    23  additional  credit provided under this act, accrued such number of years
    24  of credit.
    25    § 6. Notwithstanding any other provision of law, an eligible  employee
    26  serving  in an eligible title who is a member of a retirement system and
    27  who is entitled to a retirement incentive pursuant to  section  five  of
    28  this  act  shall receive a retirement incentive of one-twelfth of a year
    29  of additional retirement credit for each year of pension service credit-
    30  ed as of the date of retirement, up to  a  maximum  of  three  years  of
    31  retirement  service credit at the time of retirement, provided, however,
    32  that service credit provided under the provisions of  sections  902  and
    33  911 of the retirement and social security law shall not be included when
    34  calculating  the  additional  retirement credit awarded pursuant to this
    35  act. For the New York city teachers' retirement  system,  the  New  York
    36  city  employees' retirement system and the New York city board of educa-
    37  tion retirement  system  such  incentive  shall  be  available  for  all
    38  purposes,  including  fulfilling  the qualifying service requirements of
    39  plan A and C, if applicable.
    40    An eligible employee who is covered by the provisions of article 15 of
    41  the retirement and social security law shall retire under the provisions
    42  of article 15 of the retirement and social security law. The  amount  of
    43  such  benefit  for  an eligible employee who is covered by article 15 of
    44  the retirement and social security law and retires under the  provisions
    45  of  this  section  (other  than  a  member  with thirty or more years of
    46  service in the New York city employees' retirement system, the New  York
    47  city  teachers'  retirement system, or the New York city board of educa-
    48  tion retirement system) shall be reduced by six percent for each of  the
    49  first  two  years  by  which  retirement  precedes age sixty-two, plus a
    50  further reduction of three percent for each  year  by  which  retirement
    51  precedes age sixty.  Such reduction shall be prorated for partial years.
    52  The  amount of such benefit for an eligible employee with thirty or more
    53  years of service who is a member of the New York city employees' retire-
    54  ment system, the New York city teachers' retirement system, or  the  New
    55  York  city board of education retirement system, or an eligible employee
    56  who is a participant in the optional twenty-five year  early  retirement

        S. 2509--C                         187                        A. 3009--C
 
     1  program  for  certain New York city members governed by section 604-c of
     2  the retirement and social security law, as added by chapter  96  of  the
     3  laws  of  1995  or  a twenty-five year participant in the age fifty-five
     4  retirement  program  governed  by  section  604-i  of the retirement and
     5  social security law, with twenty-five or more years of service  and  who
     6  is covered by article 15 of the retirement and social security law shall
     7  be reduced by five percent for each year by which retirement pursuant to
     8  this  section precedes age fifty-five. The amount of such benefit for an
     9  eligible New York city employee with five or more years of  service  and
    10  who  is a participant in the age fifty-seven retirement program governed
    11  by section 604-d of the retirement and  social  security  law  shall  be
    12  reduced  by  one-thirtieth  for  the first two years by which retirement
    13  precedes age fifty-seven plus a further reduction of  one-twentieth  for
    14  each  year  by which retirement precedes age fifty-five.  Such reduction
    15  shall be prorated for partial years. There shall be no reduction for  an
    16  eligible  New  York  city  employee in a physically taxing position with
    17  twenty-five or more years of service and who is a participant (i) in the
    18  optional twenty-five year early retirement program for  certain  members
    19  governed  by section 604-c of the retirement and social security law, as
    20  added by chapter 96 of the laws of 1995, or (ii) in the age  fifty-seven
    21  retirement  program  governed  by  section  604-d  of the retirement and
    22  social security law.
    23    An eligible employee serving in an eligible title who  is  covered  by
    24  article  11 of the retirement and social security law shall retire under
    25  the provisions of such article. There shall be no reduction  in  retire-
    26  ment  benefit  provided  that  such employee retires with thirty or more
    27  years of service at age fifty-five or older.  The amount of such benefit
    28  for an eligible employee covered by article 11  of  the  retirement  and
    29  social security law other than a member of a teachers' retirement system
    30  with  thirty or more years of service, a participant in the optional age
    31  fifty-five improved benefit retirement program for certain New York city
    32  employees governed by section 445-d of the retirement and social securi-
    33  ty law, as added by chapter 96 of the laws of 1995, with twenty-five  or
    34  more  years  of service, or a participant in the optional age fifty-five
    35  retirement program for New York city teachers and certain other  members
    36  governed  by  section  445-i  of the retirement and social security law,
    37  with twenty-five or more years of  service,  shall  be  reduced  by  six
    38  percent  for each of the first two years by which retirement pursuant to
    39  this section precedes age sixty-two, plus a further reduction  of  three
    40  percent  for  each  year  by  which  retirement pursuant to this section
    41  precedes age sixty, provided, however, the foregoing reduction shall not
    42  apply in any case where an eligible employee can retire  pursuant  to  a
    43  plan  which  permits  retirement  for service with immediate payability,
    44  exclusive of this act, prior to the age of fifty-five.   Such  reduction
    45  shall  be  prorated for partial years. The amount of such benefit for an
    46  eligible employee who is a member of a teachers' retirement system  with
    47  thirty  or  more  years  of  service,  a participant in the optional age
    48  fifty-five improved benefit retirement program for certain New York city
    49  employees governed by section 445-d of the retirement and social securi-
    50  ty law, as added by chapter 96 of the laws of 1995, with twenty-five  or
    51  more  years  of service, or a participant in the optional age fifty-five
    52  retirement program for New York city teachers and certain other  members
    53  governed  by  section  445-i  of the retirement and social security law,
    54  with twenty-five or more years of service and who is covered by  article
    55  11  of  the  retirement and social security law shall be reduced by five
    56  percent for each year by  which  retirement  pursuant  to  this  section

        S. 2509--C                         188                        A. 3009--C
 
     1  precedes  age  fifty-five.  Such reduction shall be prorated for partial
     2  years. There shall be no reduction for an eligible New York city employ-
     3  ee in a physically taxing position and  who  is  a  participant  in  the
     4  optional  age fifty-five improved benefit retirement program for certain
     5  New York city employees governed by section 445-d of the retirement  and
     6  social  security  law,  as added by chapter 96 of the laws of 1995, with
     7  twenty-five or more years of service.
     8    An eligible employee serving in an eligible title who is  not  covered
     9  by  article  11  or  15  of the retirement and social security law shall
    10  retire under the provisions of the plan by which he or she  is  covered.
    11  The  amount  of  such  benefit shall be reduced by five percent for each
    12  year by which retirement pursuant to this section  precedes  age  fifty-
    13  five,  provided, however, the foregoing reduction shall not apply in any
    14  case where an eligible employee can retire  pursuant  to  a  plan  which
    15  permits  retirement  for service with immediate payability, exclusive of
    16  this act, prior to the age of  fifty-five.    Such  reduction  shall  be
    17  prorated for partial years.
    18    An  eligible employee serving in an eligible title who participates in
    19  a retirement plan which provides for a  retirement  allowance  equal  to
    20  fifty percent of final average salary upon the completion of twenty-five
    21  years  of service without regard to age and who is otherwise eligible to
    22  retire shall retire under the provisions of  such  plan.  Such  employee
    23  shall, at the time of retirement, be credited with one-twelfth of a year
    24  of additional retirement service credit for each year of service credit-
    25  ed  under  such  plan  as  of the date of retirement, up to a maximum of
    26  three years of retirement service  credit.  If  such  employee  has  not
    27  accrued,  excluding  additional credit granted pursuant to this act, the
    28  minimum number of years of service required to retire with an  allowance
    29  equal to fifty percent of final average salary under such plan, but has,
    30  with  the  inclusion  of  the additional credit provided under this act,
    31  accrued such number of years of credit, the benefit payable shall be the
    32  percentage of final average salary that would ordinarily  be  applicable
    33  to such individual upon retirement with such amount of credit (including
    34  incentive  credit), reduced by five per centum per year for each year by
    35  which the number of years of service otherwise required to  retire  with
    36  an  allowance  equal to fifty percent of final average salary under such
    37  plan exceeds the amount of service credited to such employee under  such
    38  plan  at  retirement  (excluding  the  additional  retirement  incentive
    39  service credit provided pursuant to this act). Such reduction  shall  be
    40  prorated for partial years.
    41    §  7.  a.  Notwithstanding any other provision of law, any termination
    42  pay or leave arising from accrued sick leave or accrued annual leave for
    43  an eligible employee who has elected the retirement  incentive  provided
    44  by  this  act and who is a member of the New York city teachers' retire-
    45  ment system employed by the board of education of the city of  New  York
    46  shall  be  paid  in  three equal installments during a twenty-four month
    47  period commencing on such eligible employee's effective date of  retire-
    48  ment.
    49    b.  An  employee of the city of New York who retires under the retire-
    50  ment incentive provided by this act, who is eligible for terminal  leave
    51  pursuant to an applicable collective bargaining agreement or a personnel
    52  policy  or  rule  or  retirement  leave  pursuant to section 3107 of the
    53  education law or who has an accrued annual leave balance on  the  effec-
    54  tive  date  of  retirement shall be paid in three equal installments two
    55  months, fourteen months and twenty-four months following  such  eligible
    56  employee's effective date of retirement.

        S. 2509--C                         189                        A. 3009--C
 
     1    §  8.  a. A participating employer, if it elects the retirement incen-
     2  tive provided by this act shall be required to demonstrate  the  savings
     3  of their election by either eliminating positions vacated as a result of
     4  an  eligible  employee  in  an  eligible  title  receiving the incentive
     5  provided  by  section  six  of  this act or demonstrating a compensation
     6  savings such that the total amount of base salary paid for the  two-year
     7  period  subsequent to the effective date of retirement for such eligible
     8  employees in eligible titles to new hires, if any, who  otherwise  would
     9  not  have  been  hired by such employer after the effective date of this
    10  act but for the retirement incentive provided herein shall  be  no  more
    11  than  one-half  of  the total amount of base salary that would have been
    12  paid to such eligible employees from their date of retirement  for  such
    13  two-year  period. A participating employer may also demonstrate savings,
    14  however, by identifying a vacant position into  which  another  employee
    15  can  be  appointed,  transferred,  or  reassigned  pursuant to the civil
    16  service law, rules or regulations, in which case the former position  of
    17  the  employee  so  appointed, transferred, or reassigned shall be elimi-
    18  nated.   A participating employer shall make  available  its  plans  for
    19  achieving the savings described herein.
    20    b.  The  New  York city department of citywide administrative services
    21  shall prepare a report designating the title, grade level,  salary,  and
    22  classification,  according to appointing authority, (i) of each position
    23  which is eliminated pursuant to subdivision a of this section,  (ii)  of
    24  each position into which another employee was appointed, transferred, or
    25  reassigned  and  the former position of such employee, and (iii) of each
    26  position which is eliminated as a result of an appointment, transfer  or
    27  reassignment  referred  to  in  paragraph (ii) of this subdivision. Such
    28  report shall be available no later than ninety days after the last  date
    29  of the open period related to such positions.
    30    §  9. Nothing in this act shall be used to provide benefits that shall
    31  exceed the limits contained in section 415 of the internal revenue code.
    32  Provided, however, any service retirement benefit which has been reduced
    33  because of section 415 of the internal revenue code shall  be  increased
    34  when  (and  consistent  with)  the  dollar  limits in section 415 of the
    35  internal revenue code are adjusted by the internal revenue  service  for
    36  cost  of living increases. Such increases shall not increase the benefit
    37  in excess of the service retirement benefit otherwise payable.
    38    § 10. Any eligible employee who retires pursuant to the provisions  of
    39  this act and enters or reenters public service as defined in subdivision
    40  e  of section 210 of the retirement and social security law and joins or
    41  rejoins any public retirement system of the state  shall  if  the  addi-
    42  tional  benefit  was  provided pursuant to: (a) section six of this act,
    43  forfeit the additional benefit authorized by this act at the time of his
    44  or her subsequent retirement; or (b) repay to the participating employer
    45  such additional contribution together with the appropriate  interest  as
    46  determined by the appropriate retirement system.
    47    §  11.  Notwithstanding  any  other  provision  of law, if the service
    48  retirement benefit of a member of a retirement system is  subject  to  a
    49  maximum  retirement  benefit,  the additional benefit authorized by this
    50  act will be computed by multiplying the final average salary  times  the
    51  number  of  years  of  service credit granted by section six of this act
    52  times the benefit fraction of the plan under which such member retires.
    53    § 12. The provisions of section 430 of the retirement and social secu-
    54  rity law shall not apply to any benefit or benefit improvement  provided
    55  by this act.

        S. 2509--C                         190                        A. 3009--C
 
     1    §  13.  The  pension benefit costs of section six of this act shall be
     2  paid by participating employers as provided by applicable law  for  each
     3  retirement  system  covered by this act over a period not to exceed five
     4  years commencing in the fiscal year following the fiscal year  in  which
     5  this act shall have become a law.
     6    §  14. Where an employee is eligible to receive the benefit authorized
     7  under section six and the retirement benefit provided for under  section
     8  five  of  subpart B of this act, such employee may elect a section under
     9  which he or she will participate.    In  no  event  shall  the  benefits
    10  provided  for  in section six of this act be received by any employee in
    11  conjunction with the benefits of section five of subpart B of this act.
    12    § 15. This act shall take effect immediately.
 
    13                                  SUBPART B
 
    14    Section 1. Definitions. As used in this act, unless the context clear-
    15  ly requires otherwise:
    16    a. "Retirement system" means the New York  city  teachers'  retirement
    17  system,  the  New  York city board of education retirement system or the
    18  New York city employees' retirement system, exclusive of the  retirement
    19  plans established pursuant to sections 13-156 and 13-157 of the adminis-
    20  trative code of the city of New York.
    21    b.  "Teachers'  retirement  system"  means the New York city teachers'
    22  retirement system.
    23    c. (a) "Participating employer" means the city  of  New  York  or  the
    24  board of education of the city of New York.
    25    (b) "Educational employer" means a participating employer which is the
    26  board of education of the city of New York.
    27    d.  "Eligible employee" means a person who is a member of a retirement
    28  system of the city of New York and who is an employee of the city of New
    29  York or the board of education of the city of New York who has  attained
    30  age  fifty-five and has at least twenty-five years of creditable service
    31  in a retirement system, but such term shall not  include  the  following
    32  persons:
    33    (a)  elected  officials, judges or justices appointed to or serving in
    34  court of record;
    35    (b) chief administrative officers of employers which participate in  a
    36  teachers' retirement system; and
    37    (c)  appointed  members  of boards or commissions any of whose members
    38  are appointed by the governor or by another public officer or body.
    39    e. "Active service" means service while being  paid  on  the  payroll,
    40  provided  that  (a)  a  leave of absence with pay shall be deemed active
    41  service; (b) other approved leave without pay not to exceed twelve weeks
    42  prior to the commencement of the designated open  period;  and  (c)  the
    43  period  of time subsequent to a June school term and on or before August
    44  31 of the year for which an open period is designated for a teacher  (or
    45  other  employee  employed  on  a  school-year basis) who is otherwise in
    46  active service on the effective date of this act shall be deemed  active
    47  service.
    48    f. "Open period" means the period beginning with the commencement date
    49  as  defined in subdivision g of this section and shall be ninety days in
    50  length; provided however that there shall be only one such  open  period
    51  and any such period shall not extend beyond October 31, 2021 for partic-
    52  ipating  employers.  For  educational  employers who make election after
    53  April 1, 2021, the  open  period  shall  begin  immediately  after  such
    54  election, and shall not extend beyond August 31, 2021.  For the purposes

        S. 2509--C                         191                        A. 3009--C
 
     1  of  retirement  pursuant  to  this act, a service retirement application
     2  must be filed with the appropriate retirement system not less than four-
     3  teen days prior to the effective date of retirement to become effective,
     4  unless a shorter period of time is permitted under law.
     5    g.  "Commencement  date"  means  the  first day the retirement benefit
     6  mandated by this act shall be made available, which shall mean a date or
     7  dates on or after the effective  date  of  this  act  for  participating
     8  employers.   The chief executive officer or other comparable official of
     9  a participating employer  shall  notify  the  head  of  the  appropriate
    10  retirement system of the date of the open periods prior to the commence-
    11  ment dates of such periods.
    12    § 2. A participating employer, if it elects to participate pursuant to
    13  section  three  of  this act shall establish a commencement date for the
    14  retirement benefit established under section five of  this  act  in  the
    15  following  manner: (a) for participating employers that are not the city
    16  of New York, its governing body shall adopt a resolution establishing  a
    17  commencement  date; and (b) for the city of New York the chief executive
    18  officer shall issue an executive order  establishing  such  commencement
    19  date,  provided,  however, no executive order shall in any manner super-
    20  sede any local charter. A copy of any such executive order or resolution
    21  establishing a commencement date shall be  filed  with  the  appropriate
    22  retirement  system  or systems, and, if applicable, on forms provided by
    23  such system. The executive order or resolution shall be  accompanied  by
    24  the  affidavit  of the chief executive officer or other comparable offi-
    25  cial of a participating employer certifying the commencement date.
    26    § 3. a. On or before June 30, 2021, a participating employer may elect
    27  to provide its employees the retirement incentive authorized by this act
    28  by the enactment of a local law or adoption  of  a  resolution  provided
    29  however,  no local law or resolution enacted or adopted pursuant to this
    30  section shall in  any  manner  supersede  any  local  charter,  provided
    31  further  that, for an educational employer such election must be made by
    32  May 31, 2021.  A copy of such law or resolution shall be filed with  the
    33  appropriate  retirement  system or systems, and, if applicable, on forms
    34  provided by such system. The local law shall be accompanied by the affi-
    35  davit of the chief executive officer or other comparable official  of  a
    36  participating employer certifying the validity of such law.
    37    b. The commencement date of an open period for eligible employees of a
    38  retirement  system of the city of New York who elect retirement benefits
    39  pursuant to this section may be up to one hundred eighty days after  the
    40  end  of  the  open  period for other eligible employees, if requested by
    41  such system.
    42    § 4. Notwithstanding any other provision of law, any eligible employee
    43  who (a) has been continuously in the active service of  a  participating
    44  employer  prior  to the commencement date of the applicable open period,
    45  (b) files an application for service retirement that is effective during
    46  the open period, and (c) is otherwise eligible for a service  retirement
    47  as  of  the  effective  date  of the application for retirement shall be
    48  entitled to the retirement benefit provided in section five of this act.
    49    § 5. a. Notwithstanding  any  other  provision  of  law,  an  eligible
    50  employee  who  is:  (a)  a  member of a retirement system and (b) who is
    51  entitled to a retirement benefit pursuant to section four  of  this  act
    52  may  retire  during  the open period without the reduction of his or her
    53  retirement benefit that would otherwise be imposed by article 11  or  15
    54  of  the retirement and social security law if he or she has attained the
    55  age of fifty-five and has completed at least twenty-five or  more  years
    56  of  creditable  service.  An  eligible  employee  who  is covered by the

        S. 2509--C                         192                        A. 3009--C
 
     1  provisions of articles 11 and 15 of the retirement and  social  security
     2  law  shall  retire  under  the  provisions  of articles 11 and 15 of the
     3  retirement and social security law.
     4    b.  A  participating employer may deny participation in the retirement
     5  benefit provided by subdivision a of this section if such employer makes
     6  a determination that the employee holds a position that is deemed  crit-
     7  ical to the maintenance of public health and safety.
     8    c. Where an employee is eligible for the retirement benefit under this
     9  section  and the retirement incentive authorized pursuant to section six
    10  of subpart A of this act, such employee  shall  elect  a  section  under
    11  which he or she will participate. The benefits provided by subdivision a
    12  of  this  section shall not be conditioned upon a participating employer
    13  making the benefits of section six of subpart A of this act available to
    14  employees in their employ. Further, the benefits provided by subdivision
    15  a of this section shall not be available in conjunction with  the  bene-
    16  fits of section six of subpart A of this act.
    17    d.  The  action  of a participating employer in denying the retirement
    18  benefit provided for in subdivision a of this section to any  individual
    19  shall  be  subject to review in the manner provided for in article 78 of
    20  the civil practice law and rules. Such action  for  review  pursuant  to
    21  article  78  of the civil practice law and rules shall only be commenced
    22  by the individual that was denied the  retirement  benefit  provided  by
    23  subdivision a of this section.
    24    e.  After  making  any  such determination under subdivision b of this
    25  section the participating employer shall notify the appropriate  retire-
    26  ment system or teachers' retirement system of its determination.
    27    §  6.  The  pension benefit costs of section five of this act shall be
    28  paid by participating employers as provided by applicable law  for  each
    29  retirement  system  covered by this act over a period not to exceed five
    30  years commencing in the fiscal year following the fiscal year  in  which
    31  this act shall have become a law.
    32    § 7. This act shall take effect immediately.
    33    § 3. Severability clause. If any clause, sentence, paragraph, subdivi-
    34  sion,  section  or  part  of  this act shall be adjudged by any court of
    35  competent jurisdiction to be invalid, such judgment  shall  not  affect,
    36  impair,  or  invalidate  the remainder thereof, but shall be confined in
    37  its operation to the clause, sentence, paragraph,  subdivision,  section
    38  or part thereof directly involved in the controversy in which such judg-
    39  ment shall have been rendered. It is hereby declared to be the intent of
    40  the  legislature  that  this  act  would  have been enacted even if such
    41  invalid provisions had not been included herein.
    42    § 4. This act shall take effect immediately; provided,  however,  that
    43  the  applicable  effective date of Subparts A and B of this act shall be
    44  as specifically set forth in the last section of such Subparts.
          FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
          SUMMARY OF BILL: This proposed legislation, as it relates to  the  New
        York  City  Retirement  Systems and Pension Funds (NYCRS), would provide
        for a temporary Early Retirement  Incentive  Program  (ERI  Program)  to
        allow  certain members of the New York City Employees' Retirement System
        (NYCERS), the New York City Teachers' Retirement System (TRS),  and  the
        New  York  City  Board  of  Education  Retirement System (BERS), who are
        employees of the City of New York (City) or the New York City Department
        of Education (DOE) and meet  enumerated  criteria,  to  elect  immediate
        retirement with enhanced benefits.
          The  ERI  Program  consists  of  two  parts and is contingent upon the
        employer's election to participate in the Program. Part A would  provide

        S. 2509--C                         193                        A. 3009--C
 
        to  eligible  members,  determined  by  title, seniority, and enumerated
        policy considerations, an additional service credit. Part B would remove
        the application of early retirement  reduction  factors  for  qualifying
        members. The benefits of the respective Parts cannot be combined.
          Eligible  NYCRS  members  would have anywhere from 30 to 90 days in an
        open period to elect and retire under Part A or  within  a  90-day  open
        period following the commencement date to retire under Part B of the ERI
        Program.  Multiple  open periods, not to exceed 180 days from the end of
        an open period for other employees, may be requested by NYCRS.    Should
        the  City or the DOE elect to participate in the ERI Program provided by
        this Act, it would be required to demonstrate the savings related to the
        election.
          A member is eligible to participate in Part A of the ERI Program if he
        or she:
            * Is otherwise eligible for service retirement;
            * Is at least age 50 with 10 or more years of service and is not  in
        a  plan  which  permits retirement at half-pay with 25 or fewer years of
        service without regard to age; or
            * Is in a plan that permits retirement at half-pay at  25  years  of
        service  without  regard  to  age  and  would  reach 25 years of service
        considering the additional service credit provided in Part A.
          A member is eligible to participate in Part B of the ERI Program if he
        or she is age 55 or older and has at least 25 years of service.
          In addition to the eligibility conditions above, members must also:
            * Be in continuous active service preceding the commencement date of
        the open period;
            * For Part A - provide timely written notice of the intent to  avail
        himself  or  herself  of the ERI and file for service retirement that is
        effective within the open period;
            * For Part B - file for service retirement that is effective  within
        the  open  period  and otherwise be eligible to retire for service as of
        the effective date of retirement.
          Effective Date: Upon enactment and as  determined  by  the  respective
        open periods contained in Parts A and B.
          IMPACT  ON  BENEFITS:  Part  A  would provide one-twelfth of a year of
        additional retirement service credit for each year of  pension  service,
        up  to a maximum of three years of additional retirement service credit.
        Some benefits provided under Part A could be subject to Early Retirement
        Factors (ERF) as specified in the proposed legislation.
          Part B would allow members to retire with an unreduced benefit if they
        are at least age 55 with 25 or more years of service.
          FINANCIAL IMPACT - OVERVIEW: There is no credible  data  available  to
        estimate  the  number  of  members who will retire under the current ERI
        Program and potentially benefit from this proposed  legislation.  There-
        fore,  the estimated financial impact has been calculated on a per event
        basis equal to the average increase  in  the  Present  Value  of  future
        employer  contributions  and  in  the  annual employer contributions for
        members who would benefit from the proposed legislation.
          The Present Value of future employer contributions is the  net  result
        of  the  increase in the Present Value of Future Benefits (PVFB) and the
        decrease in the Present Value of member contributions.
          For the purposes of this Fiscal Note, the increase in Present Value of
        future employer contributions was  amortized  over  a  five-year  period
        (four  payments  under  the One-Year Lag Methodology (OYLM)) using level
        dollar payments, the maximum allowable period under the proposed  legis-

        S. 2509--C                         194                        A. 3009--C
 
        lation. This amortized value is the estimated increase in annual employ-
        er contributions.
          There  will  also be future savings in Employer Contributions assuming
        that these members are not replaced.  This  additional  savings  is  not
        included here.
          With  respect  to  an  individual  member, the additional cost of this
        proposed legislation could vary greatly depending on the member's length
        of service, age, and salary history.
          FINANCIAL IMPACT - SUMMARY: Based on the census data and the actuarial
        assumptions and methods described herein, the enactment of this proposed
        legislation would result in an increase in the Present Value of Employer
        Contributions and annual employer contributions.  The estimated  pension
        financial impact has been calculated as the average increase per person.
        A  breakdown  of  the  financial  impact  by NYCRS is shown in the table
        below:
                                Additional
                              Present Value of             Estimated
        NYCRS                 Future Employer           Annual Employer
                               Contributions             Contributions
                              ($ Per Person)            ($ Per Person)
 
        Part A Only
         NYCERS                  $80,700                   $24,600
         TRS                      84,800                    25,900
         BERS                     37,900                    11,600
          Average                $77,900                   $23,800
 
        Part B Only
         NYCERS                 $113,600                   $34,700
         TRS                      68,000                    20,800
         BERS                     98,400                    30,100
          Average               $109,200                   $33,300
 
        Both A & B
         NYCERS                  $96,500                   $29,500
         TRS                      85,000                    26,000
         BERS                     43,700                    13,400
          Average                $87,700                   $26,800
 
          CONTRIBUTION TIMING: For the purposes  of  this  Fiscal  Note,  it  is
        assumed  that  the  changes  in  the  Present  Value  of future employer
        contributions and annual employer contributions would be  reflected  for
        the  first  time  in  the  Final  June  30, 2020 actuarial valuations of
        NYCERS, TRS, and BERS. In accordance with the  OYLM  used  to  determine
        employer  contributions,  the  increase  in employer contributions would
        first be reflected in Fiscal Year 2022.
          CENSUS DATA: For purposes of this Fiscal Note, it was assumed that the
        census data had the same age, gender, and service characteristics as the
        census data used in the Preliminary June 30, 2019 (Lag) actuarial  valu-
        ations of NYCERS, TRS, and BERS to determine the Preliminary Fiscal Year
        2021 employer contributions. Active members' salaries have been adjusted
        to  reflect  estimated  salary  increases from June 30, 2019 to June 30,
        2020.
          The table below contains the census data  for  members  who  meet  the
        eligibility  requirements  and  would be impacted by the proposed legis-

        S. 2509--C                         195                        A. 3009--C
 
        lation (Potential Elections), and for a  subset  of  those  members  who
        would benefit actuarially (Assumed to Elect).

        NYCRS               Potential Elections
 
        Part A Only  Count   Avg Age   Avg Svc   Avg Salary
 
        NYCERS       34,147    58.5      22.3      $83,900
        TRS          31,727    57.7      21.2      101,300
        BERS          9,736    60.2      15.8       49,900
        Total        75,610    58.4      21.0      $86,800
 
        Part B Only  Count   Avg Age   Avg Svc   Avg Salary
 
        NYCERS        5,990    58.2      30.2      $88,600
        TRS             569    58.0      26.9      110,100
        BERS            430    58.6      29.5       72,700
        Total         6,989    58.2      29.9      $89,400
 
        Both A & B   Count   Avg Age   Avg Svc   Avg Salary
 
        NYCERS       34,147    58.5      22.3      $83,900
        TRS          31,727    57.7      21.2      101,300
        BERS          9,736    60.2      15.8       49,900
        Total        75,610    58.4      21.0      $86,800
 
        NYCRS                 Assumed to Elect

        Part A Only   Count   Avg Age   Avg Svc   Avg Salary
 
        NYCERS        19,259   60.4      26.3      $87,600
        TRS           11,436   61.3      27.0      109,000
        BERS           3,318   63.6      21.6       51,600
        Total         34,013   61.0      26.1      $91,300
 
        Part B Only   Count   Avg Age   Avg Svc   Avg Salary
 
        NYCERS         5,941   58.2      30.2      $88,400
        TRS              530   57.9      26.9      109,900
        BERS             423   58.6      29.5       71,500
        Total          6,894   58.2      29.9      $89,000
 
        BOTH A & B     Count   Avg Age   Avg Svc   Avg Salary
 
         NYCERS       20,204   60.2      26.4      $88,000
          TRS         11,588   61.2      27.0      109,000
          BERS         3,331   63.6      21.6       51,900
          Total       35,123   60.9      26.2      $91,500
 
          ACTUARIAL ASSUMPTIONS AND METHODS: The changes in the Present Value of
        future   employer   contributions   and  annual  employer  contributions
        presented herein have been calculated based on the actuarial assumptions
        and methods in effect for the June 30, 2019 (Lag)  actuarial  valuations
        used  to  determine  the  Preliminary Fiscal Year 2021 employer contrib-
        utions of NYCERS, TRS, and BERS.

        S. 2509--C                         196                        A. 3009--C
 
          The Actuary is proposing a set of changes for use in the June 30, 2019
        (Lag) actuarial valuations of NYCRS to determine the Final  Fiscal  Year
        2021 Employer Contributions (2021 A&M). If the 2021 A&M is enacted it is
        estimated  that  it  would  produce  increases  in  the Present Value of
        Employer  Contributions  and  annual  employer  contributions  that  are
        approximately 1% larger than the results shown above.
          To determine the impact of the elective nature of the proposed  legis-
        lation,  a  subgroup  based on who could potentially benefit actuarially
        was used. The Present Value of future employer costs (i.e. the PVFB less
        the Present Value of future member contributions) of each member's bene-
        fit was determined under their current plan and  as  if  retiring  imme-
        diately  under  the ERI Program. If the Present Value of future employer
        cost under the ERI Program was greater than  or  equal  to  the  Present
        Value  of future employer cost under the member's current plan, then the
        member was deemed to benefit actuarially.
          Based on this analysis, the costs presented in this  Fiscal  Note  are
        borne  only  from current NYCERS, TRS, and BERS members who are employed
        by the City and assumed to benefit from, and thus opt to  retire  under,
        the ERI Program.
          RISK  AND  UNCERTAINTY: The costs presented in this Fiscal Note depend
        highly on the realization of the actuarial assumptions used, as well  as
        certain  demographic characteristics of NYCERS, TRS, and BERS, and other
        exogenous factors such as investment, contribution, and other risks.  If
        actual  experience deviates from actuarial assumptions, the actual costs
        could differ from those presented herein. Costs are  also  dependent  on
        the  actuarial  methods  used, and therefore different actuarial methods
        could produce different results. Quantifying these risks is  beyond  the
        scope of this Fiscal Note.
          Not measured in this Fiscal Note are the following:
            * The offsetting reduction in salary due to retirements earlier than
        expected.
            * The impact of potential new hires replacing members who retire due
        to the ERI Program.
            *  The  initial,  additional  administrative  costs to implement the
        proposed legislation.
            * The impact of this proposed legislation  on  Other  Postemployment
        Benefit (OPEB) costs.
          STATEMENT  OF ACTUARIAL OPINION: I, Sherry S. Chan, am the Chief Actu-
        ary for, and independent of, the New York City  Retirement  Systems  and
        Pension  Funds.  I  am a Fellow of the Society of Actuaries, an Enrolled
        Actuary under the Employee Retirement Income and Security Act of 1974, a
        Member of the American Academy of Actuaries, and a Fellow of the Confer-
        ence of Consulting Actuaries. I meet the Qualification Standards of  the
        American  Academy of Actuaries to render the actuarial opinion contained
        herein. To the best of my knowledge, the results contained  herein  have
        been prepared in accordance with generally accepted actuarial principles
        and  procedures  and  with the Actuarial Standards of Practice issued by
        the Actuarial Standards Board.
          FISCAL NOTE IDENTIFICATION: This Fiscal Note 2021-19  dated  April  5,
        2021  was prepared by the Chief Actuary for the New York City Employees'
        Retirement System, the New York City Teachers'  Retirement  System,  and
        the  New  York City Board of Education Retirement System.  This estimate
        is intended for use only during the 2021 Legislative Session.
 
     1                                  PART LLL

        S. 2509--C                         197                        A. 3009--C
 
     1    Section 1. Section 509-a  of  the  racing,  pari-mutuel  wagering  and
     2  breeding  law,  as added by chapter 681 of the laws of 1989, the opening
     3  paragraph as amended by chapter 346 of the laws of 1990, is  amended  to
     4  read as follows:
     5    §  509-a.  Capital acquisition fund. 1. The corporation may create and
     6  establish a capital acquisition fund for the purpose  of  financing  the
     7  acquisition,  construction  or equipping of offices, facilities or prem-
     8  ises of the corporation. Such capital acquisition fund shall consist  of
     9  (i)  the  amounts  specified  pursuant to subdivision three-a of section
    10  five hundred thirty-two of this chapter; and (ii) contributions from the
    11  corporation's pari-mutuel wagering pools, subject to the following limi-
    12  tations:
    13    [(1)] a. no contribution shall exceed the amount of one percent of the
    14  total pari-mutuel wagering pools for the quarter in which  the  contrib-
    15  ution is made;
    16    [(2)]  b.  no  contribution  shall  reduce the amount of quarterly net
    17  revenues, exclusive of surcharge revenues, to an amount less than  fifty
    18  percent of such net revenues; and
    19    [(3)]  c.  the  balance of the fund shall not exceed the lesser of one
    20  percent of total pari-mutuel wagering  pools  for  the  previous  twelve
    21  months  or the undepreciated value of the corporation's offices, facili-
    22  ties and premises.
    23    2. Notwithstanding any other provision of law  or  regulation  to  the
    24  contrary,  twenty-three percent of the funds, not to exceed two and one-
    25  half million dollars, in the Catskill  off-track  betting  corporation's
    26  capital  acquisition  fund and twenty-three percent of the funds, not to
    27  exceed four hundred forty thousand dollars,  in  the  Capital  off-track
    28  betting  corporation's  capital acquisition fund established pursuant to
    29  this section shall also be available to such  off-track  betting  corpo-
    30  ration  for the purposes of statutory obligations, payroll, and expendi-
    31  tures necessary to accept authorized wagers.
    32    3. The Catskill off-track betting corporation  and  the  Capital  off-
    33  track  betting  corporation shall make a report to the governor, speaker
    34  of the assembly, temporary president of the senate  and  the  commission
    35  detailing  the  actual  use  of  the funds made available in the capital
    36  acquisition fund. Such report shall include, but not be limited to,  any
    37  impact on employment levels since utilizing the funds, the status of any
    38  statutory obligations, an accounting of the use of such funds,  and  any
    39  other  information  as  deemed  necessary by the commission. Such report
    40  shall be due no later than the first day of April two  thousand  twenty-
    41  two.
    42    §  2.  This  act shall take effect immediately and shall expire and be
    43  deemed repealed one year after such date.
 
    44                                  PART MMM
 
    45    Section 1.  Section 13 of chapter 141 of the laws  of  1994,  amending
    46  the  legislative law and the state finance law relating to the operation
    47  and administration of the legislature, as amended by section 1  of  part
    48  LLL of chapter 56 of the laws of 2020, is amended to read as follows:
    49    §  13.  This  act shall take effect immediately and shall be deemed to
    50  have been in full force and effect as of April 1, 1994,  provided  that,
    51  the  provisions  of  section  5-a  of  the legislative law as amended by
    52  sections two and two-a of this act shall take effect on January 1, 1995,
    53  and provided further that, the provisions of article 5-A of the legisla-
    54  tive law as added by section eight of this act  shall  expire  June  30,

        S. 2509--C                         198                        A. 3009--C
 
     1  [2021]  2022 when upon such date the provisions of such article shall be
     2  deemed repealed; and provided further that section twelve  of  this  act
     3  shall be deemed to have been in full force and effect on and after April
     4  10, 1994.
     5    § 2. This act shall not supersede the findings and determinations made
     6  by  the  compensation  committee  as  authorized pursuant to part HHH of
     7  chapter 59 of the laws of 2018 unless a court of competent  jurisdiction
     8  determines  that  such findings and determinations are invalid or other-
     9  wise not applicable or in force.
    10    § 3. This act shall take effect  immediately,  provided,  however,  if
    11  this  act shall take effect on or after June 30, 2021, this act shall be
    12  deemed to have been in full force and effect on and after June 30, 2021.
 
    13                                  PART NNN
 
    14    Section 1. Clauses (A) and (E) of subparagraph (ii) of  paragraph  (d)
    15  of  subdivision  6 of section 137 of the correction law, as amended by a
    16  chapter of the laws of 2021, amending the  correction  law  relating  to
    17  restricting  the  use of segregated confinement and creating alternative
    18  therapeutic and  rehabilitative  confinement  options,  as  proposed  in
    19  legislative  bills numbers S. 2836 and A. 2277-A, are amended to read as
    20  follows:
    21    (A) Upon placement of an inmate into segregated confinement or a resi-
    22  dential rehabilitation unit at a level one  or  level  two  facility,  a
    23  suicide  prevention  screening instrument shall be administered by staff
    24  from the department or the office of mental health who has been  trained
    25  for that purpose. If such a screening instrument reveals that the inmate
    26  is  at risk of suicide, a mental health clinician shall be consulted and
    27  appropriate safety precautions shall be taken. Additionally, within  one
    28  business day of the placement of such an inmate into segregated confine-
    29  ment  at  a  level  one or level two facility or a residential rehabili-
    30  tation unit, the inmate shall be assessed by a mental health clinician.
    31    (E) A recommendation or determination whether to remove an inmate from
    32  segregated confinement or a residential rehabilitation unit  shall  take
    33  into  account the assessing mental health clinicians' opinions as to the
    34  inmate's mental condition and treatment needs, and shall also take  into
    35  account  any  safety  and  security  concerns that would be posed by the
    36  inmate's removal, even if additional restrictions  were  placed  on  the
    37  inmate's  access  to  treatment,  property,  services or privileges in a
    38  residential mental health treatment unit. A recommendation  or  determi-
    39  nation  shall direct the inmate's removal from segregated confinement or
    40  a residential rehabilitation unit except in  the  following  exceptional
    41  circumstances:  (1)  when  the  reviewer finds that removal would pose a
    42  substantial risk to the safety of the inmate  or  other  persons,  or  a
    43  substantial  threat  to the security of the facility, even if additional
    44  restrictions were placed on the inmate's access to treatment,  property,
    45  services or privileges in a residential mental health treatment unit; or
    46  (2)  when  the  assessing  mental  health clinician determines that such
    47  placement is in the inmate's best interests based on his or  her  mental
    48  condition  and  that removing such inmate to a residential mental health
    49  treatment unit would be detrimental to his or her mental condition.  Any
    50  determination  not  to remove an inmate with serious mental illness from
    51  [segregated confinement or] a residential rehabilitation unit  shall  be
    52  documented in writing and include the reasons for the determination.
    53    §  2.  Subparagraph  (iv) of paragraph (d) of subdivision 6 of section
    54  137 of the correction law, as amended by a chapter of the laws  of  2021

        S. 2509--C                         199                        A. 3009--C
 
     1  amending  the  correction  law relating to restricting the use of segre-
     2  gated confinement and creating alternative therapeutic  and  rehabilita-
     3  tive  confinement  options,  as proposed in legislative bills numbers S.
     4  2836 and A. 2277-A, is amended to read as follows:
     5    (iv) All inmates in segregated confinement in a level one or level two
     6  facility  or a residential rehabilitation unit who are not assessed with
     7  a serious mental illness at the initial assessment shall be  offered  at
     8  least  one interview with a mental health clinician within seven days of
     9  their initial mental health assessment, unless the mental health  clini-
    10  cian  at  the  most  recent interview recommends an earlier interview or
    11  assessment. All inmates in a residential rehabilitation unit in a  level
    12  three  or level four facility who are not assessed with a serious mental
    13  illness at the initial assessment shall be offered at least  one  inter-
    14  view  with a mental health clinician within thirty days of their initial
    15  mental health assessment, and additional interviews at least every nine-
    16  ty days thereafter, unless the  mental  health  clinician  at  the  most
    17  recent interview recommends an earlier interview or assessment.
    18    §  3.  Paragraph (i) of subdivision 6 of section 137 of the correction
    19  law, as added by a chapter of the laws of 2021 amending  the  correction
    20  law relating to restricting the use of segregated confinement and creat-
    21  ing  alternative  therapeutic and rehabilitative confinement options, as
    22  proposed in legislative bills numbers S. 2836 and A. 2277-A, is  amended
    23  to read as follows:
    24    (i)  (i)  No person may be placed in segregated confinement for longer
    25  than necessary and no more than fifteen consecutive days [or]. Nor shall
    26  any person be placed in segregated  confinement  for  more  than  twenty
    27  total  days  within any sixty day period except as otherwise provided in
    28  subparagraph (ii) of this paragraph. At these limits, he or she must  be
    29  released  from segregated confinement or diverted to a separate residen-
    30  tial rehabilitation unit. If placement  of  such  person  in  segregated
    31  confinement  would exceed the twenty-day limit and the department estab-
    32  lishes that the person committed an act defined in subparagraph (ii)  of
    33  paragraph  (k)  of this subdivision, the department may place the person
    34  in segregated confinement until admission  to  a  residential  rehabili-
    35  tation unit can be effectuated. Such admission to a residential rehabil-
    36  itation  unit  shall  occur  as expeditiously as possible and in no case
    37  take longer than forty-eight hours from the time such person  is  placed
    38  in segregated confinement.
    39    (ii)  For offenses determined pursuant to paragraph (l) of this subdi-
    40  vision to constitute a violent felony act defined in  subparagraph  (ii)
    41  of  paragraph  (k)  of this subdivision, if occurring more than one time
    42  within any sixty day period, up to  an  additional  fifteen  consecutive
    43  days  in segregated confinement may occur for each such additional inci-
    44  dent. If such subsequent incident takes place in a residential rehabili-
    45  tation unit or general population, the person may be returned to  segre-
    46  gated confinement for up to fifteen consecutive days. If such subsequent
    47  incident takes place in segregated confinement and causes physical inju-
    48  ry to another person, the person may receive up to an additional fifteen
    49  consecutive  days  in  segregated confinement, provided however that the
    50  person must spend at least fifteen days in a residential  rehabilitation
    51  unit  in  between  each  placement  of up to fifteen consecutive days in
    52  segregated confinement. Custody under this subparagraph shall  otherwise
    53  be in accordance with this chapter.
    54    §  4.  Subparagraphs (ii) and (v) of paragraph (j) of subdivision 6 of
    55  section 137 of the correction law, as added by a chapter of the laws  of
    56  2021  amending  the  correction  law  relating to restricting the use of

        S. 2509--C                         200                        A. 3009--C
 
     1  segregated confinement and creating alternative therapeutic and  rehabi-
     2  litative  confinement  options, as proposed in legislative bills numbers
     3  S. 2836 and A.  2277-A, are amended to read as follows:
     4    (ii)  Persons  in  segregated confinement shall be offered out-of-cell
     5  programming at least four hours per day, including at least one hour for
     6  recreation.  Persons admitted to residential rehabilitation units  shall
     7  be  offered  at least six hours of daily out-of-cell congregate program-
     8  ming, services, treatment, recreation, activities and/or meals, with  an
     9  additional  minimum  of one hour for recreation. Recreation in all resi-
    10  dential rehabilitation units shall take place in a  congregate  setting,
    11  unless  exceptional  circumstances  mean doing so would create a signif-
    12  icant and unreasonable risk to the safety and security of  other  incar-
    13  cerated  persons, staff, or the facility. Persons in segregated confine-
    14  ment and residential rehabilitation units shall be  offered  programming
    15  led by program or therapeutic staff five days per week, except on recog-
    16  nized state legal holidays. All other out-of-cell time may include peer-
    17  led  programs,  time  in  a day room or out-of-cell recreation area with
    18  other people, congregate meals, volunteer programs, or other  congregate
    19  activities.
    20    (v)  An incarcerated person in a residential rehabilitation unit shall
    21  have access to programs and work assignments comparable to core programs
    22  and types of work assignments in general population.  Such  incarcerated
    23  persons  shall  also  have  access to additional out-of-cell, trauma-in-
    24  formed therapeutic programming aimed at promoting personal  development,
    25  addressing underlying causes of problematic behavior resulting in place-
    26  ment  in  a  residential  rehabilitation  unit,  and helping prepare for
    27  discharge from the unit and to the community.
    28    § 5. Clause (F) of subparagraph (ii) of paragraph (k) of subdivision 6
    29  of section 137 of the correction law, as added by a chapter of the  laws
    30  of  2021  amending the correction law relating to restricting the use of
    31  segregated confinement and creating alternative therapeutic and  rehabi-
    32  litative  confinement  options, as proposed in legislative bills numbers
    33  S. 2836 and A. 2277-A, is amended to read as follows:
    34    (F) procuring a deadly [weapons] weapon or other dangerous  contraband
    35  that poses a serious threat to the security of the institution; or
    36    §  6.  Paragraphs  (n)  and (o) of subdivision 6 of section 137 of the
    37  correction law, as added by a chapter of the laws of 2021  amending  the
    38  correction law relating to restricting the use of segregated confinement
    39  and  creating  alternative  therapeutic  and  rehabilitative confinement
    40  options, as proposed in legislative bills numbers S. 2836 and A. 2277-A,
    41  are amended to read as follows:
    42    (n) All special housing unit, keeplock unit and residential  rehabili-
    43  tation  unit  staff  and  their  supervisors shall undergo [a minimum of
    44  thirty-seven hours and thirty minutes of] specialized training prior  to
    45  assignment  to  such  unit, and [twenty-one hours of additional training
    46  annually]  regular  specialized  training  thereafter,  on   substantive
    47  content  developed  in  consultation  with  relevant  experts, on topics
    48  including, but not limited to, the purpose and goals of the non-punitive
    49  therapeutic environment, trauma-informed care, restorative justice,  and
    50  dispute  resolution  methods.  Prior to presiding over any hearings, all
    51  hearing officers shall undergo a  minimum  of  thirty-seven  hours  [and
    52  thirty minutes] of training, with one additional day of training annual-
    53  ly  thereafter,  on  relevant  topics, including but not limited to, the
    54  physical and psychological effects of segregated confinement, procedural
    55  and due process rights of the accused, and restorative justice remedies.

        S. 2509--C                         201                        A. 3009--C
 
     1    (o) The department shall publish monthly reports on its website,  with
     2  semi-annual and annual cumulative reports, of the total number of people
     3  who are in segregated confinement and the total number of people who are
     4  in  residential rehabilitation units on the first day of each month. The
     5  reports  shall provide a breakdown of the number of people in segregated
     6  confinement and in residential rehabilitation units by:  (i)  age;  (ii)
     7  race;  (iii)  gender;  (iv)  mental  health treatment level; (v) special
     8  health accommodations or needs;  (vi)  need  for  and  participation  in
     9  substance  [abuse] use disorder programs; (vii) pregnancy status; (viii)
    10  continuous length of stay in residential  treatment  units  as  well  as
    11  length of stay in the past sixty days; (ix) number of days in segregated
    12  confinement;  (x)  a  list  of  all  incidents resulting in sanctions of
    13  segregated confinement by facility and  date  of  occurrence;  (xi)  the
    14  number  of  incarcerated  persons in segregated confinement by facility;
    15  and (xii) the number of incarcerated persons  in  residential  rehabili-
    16  tation units by facility.
    17    § 7. Subdivision 7 of section 138 of the correction law, as added by a
    18  chapter  of  the  laws  of  2021 amending the correction law relating to
    19  restricting the use of segregated confinement and  creating  alternative
    20  therapeutic  and  rehabilitative  confinement  options,  as  proposed in
    21  legislative bills numbers S. 2836 and A. 2277-A, is amended to  read  as
    22  follows:
    23    7. De-escalation, intervention, informational reports[,] and the with-
    24  drawal  of  incentives  shall  be the preferred methods of responding to
    25  misbehavior  unless  the  department  determines  that  non-disciplinary
    26  interventions  have failed, or that non-disciplinary interventions would
    27  not succeed and the misbehavior involved an act listed  in  subparagraph
    28  (ii)  of paragraph (k) of subdivision six of section one hundred thirty-
    29  seven of this article, in which case, as a last resort,  the  department
    30  shall  have the authority to issue misbehavior reports, pursue discipli-
    31  nary charges, or impose new or additional segregated  confinement  sanc-
    32  tions.
    33    § 8. Subparagraph (i) of paragraph (a) of subdivision 2 of section 401
    34  of  the  correction  law,  as  amended  by a chapter of the laws of 2021
    35  amending the correction law relating to restricting the  use  of  segre-
    36  gated  confinement  and creating alternative therapeutic and rehabilita-
    37  tive confinement options, as proposed in legislative  bills  numbers  S.
    38  2836 and A. 2277-A, is amended to read as follows:
    39    (i)  In  exceptional  circumstances, a mental health clinician, or the
    40  highest ranking facility security  supervisor  in  consultation  with  a
    41  mental  health  clinician  who has interviewed the inmate, may determine
    42  that an inmate's access to out-of-cell  therapeutic  programming  and/or
    43  mental  health  treatment  in a residential mental health treatment unit
    44  presents an unacceptable risk to the safety of inmates  or  staff.  Such
    45  determination shall be documented in writing and such inmate [shall] may
    46  be  removed  to a residential rehabilitation unit that is not a residen-
    47  tial mental health treatment unit where alternative mental health treat-
    48  ment and/or other therapeutic programming, as  determined  by  a  mental
    49  health clinician, shall be provided.
    50    § 9. Subdivision 6 of section 401 of the correction law, as amended by
    51  a  chapter  of  the laws of 2021 amending the correction law relating to
    52  restricting the use of segregated confinement and  creating  alternative
    53  therapeutic  and  rehabilitative  confinement  options,  as  proposed in
    54  legislative bills numbers S. 2836 and A. 2277-A, is amended to  read  as
    55  follows:

        S. 2509--C                         202                        A. 3009--C
 
     1    6.  The department shall ensure that the curriculum for new correction
     2  officers, and other new department staff  who  will  regularly  work  in
     3  programs providing mental health treatment for inmates, shall include at
     4  least  eight  hours  of  training about the types and symptoms of mental
     5  illnesses,  the  goals  of  mental  health  treatment, the prevention of
     6  suicide and training in how to effectively  and  safely  manage  inmates
     7  with  mental  illness.  Such  training  may be provided by the office of
     8  mental health or the justice center for the protection  of  people  with
     9  special needs. All department staff who are transferring into a residen-
    10  tial mental health treatment unit shall receive a minimum of eight addi-
    11  tional  hours  of  such  training, and eight hours of annual training as
    12  long as they work in such a unit. All security, program services, mental
    13  health and medical staff with direct inmate contact shall receive train-
    14  ing each year regarding identification of, and care  for,  inmates  with
    15  mental  illnesses.  The  department shall provide additional training on
    16  these topics on an ongoing basis as  it  deems  appropriate.  All  staff
    17  working in a residential mental health treatment unit shall also receive
    18  [all]  the  training  mandated  in  paragraph  (n) of subdivision six of
    19  section one hundred thirty-seven of this chapter.
    20    § 10. This act shall take effect on the same  date  and  in  the  same
    21  manner  as  a  chapter  of the laws of 2021, amending the correction law
    22  relating to restricting the use of segregated confinement  and  creating
    23  alternative  therapeutic  and  rehabilitative  confinement  options,  as
    24  proposed in legislative bills numbers  S.  2836  and  A.  2277-A,  takes
    25  effect.
 
    26                                  PART OOO
 
    27    Section  1.  Subdivision  1 of section 1351 of the racing, pari-mutuel
    28  wagering and breeding law, as added by chapter 174 of the laws of  2013,
    29  is amended to read as follows:
    30    1.  (a)  For  a gaming facility in zone two, there is hereby imposed a
    31  tax on gross gaming revenues. The amount of such tax imposed shall be as
    32  follows; provided, however, should a licensee  have  agreed  within  its
    33  application  to  supplement  the  tax  with  a  binding supplemental fee
    34  payment exceeding the aforementioned tax rate, such tax and supplemental
    35  fee shall apply for a gaming facility:
    36    [(a)] (1) in region two, forty-five percent of  gross  gaming  revenue
    37  from  slot  machines  and  ten  percent of gross gaming revenue from all
    38  other sources.
    39    [(b)] (2) in region one, thirty-nine percent of gross  gaming  revenue
    40  from  slot  machines  and  ten  percent of gross gaming revenue from all
    41  other sources.
    42    [(c)] (3) in region five, thirty-seven percent of gross gaming revenue
    43  from slot machines and ten percent of  gross  gaming  revenue  from  all
    44  other sources.
    45    (b)  (1)  Notwithstanding  the rates in paragraph (a) of this subdivi-
    46  sion, a gaming facility may petition the commission  to  lower  the  tax
    47  rate  applicable  to  its slot machines to no lower than thirty percent.
    48  In analyzing such request, the commission shall  evaluate  the  petition
    49  using the following criteria:
    50    (i)  the  ability  of the licensee to satisfy the license criterion of
    51  financial stability absent the tax rate reduction;
    52    (ii) a complete examination of all financial projections, as  well  as
    53  gaming revenues generated for the prior annual period;

        S. 2509--C                         203                        A. 3009--C
 
     1    (iii)  the  licensee's  intended use of the funds resulting from a tax
     2  adjustment;
     3    (iv)  the  inability  of  the operator to remain competitive under the
     4  current tax structure;
     5    (v) positions advanced by other  gaming  operators  in  the  state  in
     6  response to the petition;
     7    (vi) the impact on the competitive landscape;
     8    (vii)  other  economic  factors  such  as employment and the potential
     9  impact upon other businesses in the region; and
    10    (viii) the public interest to be served by a tax adjustment, including
    11  the impact upon the state in the event the operator is unable to  remain
    12  financially viable.
    13    (2)  The  commission shall report their recommendation solely based on
    14  the criteria listed in subparagraph one of this paragraph to the  direc-
    15  tor of the division of budget who will make a final approval.
    16    (3) (i) As a condition of the lower slot machine tax rate, such gaming
    17  facility shall provide an initial report to the governor, the speaker of
    18  the  assembly, the temporary president of the senate, and the commission
    19  detailing the projected use of funds resulting from such tax  adjustment
    20  and  a  plan  that  prescribes  the  manner in which the licensed gaming
    21  facility potentially receiving the reduction in  its  slot  machine  tax
    22  rate  will rebuild their economic infrastructure through the rehiring of
    23  laid-off employees or the creation of new jobs.  Such  plan  shall  also
    24  clearly  establish  quarterly  and annual employment goals of increasing
    25  full-time employees. Such initial report and accompanying plan shall  be
    26  due  at  the time a facility is granted a tax adjustment. Thereafter, an
    27  annual report shall be made to the governor, the speaker of  the  assem-
    28  bly, the temporary president of the senate, and the commission detailing
    29  actual  use of the funds resulting from such tax adjustment. Such report
    30  shall include, but not be limited to, any impact  on  employment  levels
    31  since  receiving  the funds, an accounting of the use of such funds, any
    32  other measures implemented to improve the  financial  stability  of  the
    33  gaming  facility,  any  relevant information that helped in the determi-
    34  nation of such slot tax rate reduction, and  any  other  information  as
    35  deemed  necessary  by  the commission. Such report shall be due no later
    36  than the first day of the fourth quarter after such tax  rate  has  been
    37  granted.
    38    (ii)  (A)  At  the conclusion of each year, a licensed gaming facility
    39  shall provide an affirmation in writing to the  commission  stating  the
    40  employment goal in clause (i) of this subparagraph was either met or not
    41  met  as described in the initial report. If the licensed gaming facility
    42  is found to have not adhered to the plan by  the  commission,  then  the
    43  applicable  slot  tax  rate  shall  be adjusted at the discretion of the
    44  commission as follows:
    45    1. If the actual employment number is more  than  fifty  percent  less
    46  than  the  employment goal, then the slot tax rate shall be increased by
    47  ten percentage points.
    48    2. If the actual employment number is more  than  forty  percent  less
    49  than  the  employment goal, then the slot tax rate shall be increased by
    50  eight percentage points.
    51    3. If the actual employment number is more than  thirty  percent  less
    52  than  the  employment goal, then the slot tax rate shall be increased by
    53  six percentage points.
    54    4. If the actual employment number is more than  twenty  percent  less
    55  than  the  employment goal, then the slot tax rate shall be increased by
    56  four percentage points.

        S. 2509--C                         204                        A. 3009--C
 
     1    5. If the actual employment number is more than ten percent less  than
     2  the  employment  goal,  then the slot tax rate shall be increased by two
     3  percentage points.
     4    (B)  Such  finding and the reasoning thereof shall occur no later than
     5  thirty days following submission of the written affirmation.
     6    (iii) A licensed gaming facility may petition the commission to  lower
     7  the  tax  rate  applicable  to its slot machines to no lower than thirty
     8  percent no more than once annually after the effective date of the chap-
     9  ter of the laws of two thousand twenty-one which amended  this  subdivi-
    10  sion.  A  licensed gaming facility may request a revision to its plan in
    11  its initial report due to unforeseen circumstances.
    12    § 2. This act shall take effect immediately and shall  expire  and  be
    13  deemed repealed five years after such date.
    14    § 2. Severability clause. If any clause, sentence, paragraph, subdivi-
    15  sion,  section  or  part  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 part thereof directly involved in the controversy in which such judg-
    20  ment shall have been rendered. It is hereby declared to be the intent of
    21  the  legislature  that  this  act  would  have been enacted even if such
    22  invalid provisions had not been included herein.
    23    § 3. This act shall take effect immediately  provided,  however,  that
    24  the  applicable  effective date of Parts A through OOO of this act shall
    25  be as specifically set forth in the last section of such Parts.
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