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S07509 Summary:

BILL NOS07509C
 
SAME ASSAME AS UNI. A09509-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 2018-2019 state fiscal year; makes the STAR income verification program mandatory; relates to the calculation of income for basic STAR purposes; repeals subparagraphs (v) and (vi) of paragraph (b) of subdivision 4, paragraphs (b) and (c) of subdivision 5 and paragraph (c) of subdivision 6 of section 425 of the real property tax law relating to the school tax relief (STAR) exemption; and repeals section 171-o of the tax law relating to income verification for a city with a population of one million or more (Part B); makes technical corrections to various statutes impacting property taxes and repeals certain sections of law relating thereto (Part E); relates to assessment ceilings for local public utility mass real property, in relation to the effectiveness thereof (Part G); relates to the statute of limitations for assessing tax on amended tax returns (Part H); provides for employee wage reporting consistency between the department of taxation and finance and the department of labor by adjusting certain reporting periods (Part I); relates to sales and compensating use taxes imposed on food and beverages sold by restaurants and similar establishments, exempting sales for resale from such taxes (Part J); relates to sharing with the comptroller information regarding unwarranted fixed and final debt (Part K); relates to the definition of resident for tax purposes of the personal income tax (Part O); establishes that any reference to section 24 of the Internal revenue code shall be a reference to such section as it existed immediately prior to the enactment of Public Law-115-97 (Part P); extends the hire a veteran credit for an additional two years (Part Q); relates to the New York youth job program (Part R); relates to exempting from sales and use tax certain veterinary drugs and medicines and removing the refund/credit therefor (Part W); provides relief from sales tax liability for certain partners of a limited partnership and members of a limited liability company (Part X); relates to extending the revenue distribution provisions for the additional rates of sales and use tax of Genesee, Monroe, Onondaga and Orange counties (Part Z); relates to adjusting the franchise payment; establishes an advisory committee to review the structure, operations and funding of equine drug testing and research (Part EE); relates to the sums of pertaining to simulcast of out-of-state thoroughbred races, simulcasting of races run by out-of-state harness tracks and licenses for simulcast facilities (Part GG); relates to the commercial gaming revenue fund; and repeals subdivision 4 of section 97-nnnn of the state finance law relating to base year gaming revenue (Part HH); addresses changes made to the internal revenue code (Part JJ); relates to federal gross income and federal deductions allowed pursuant to the internal revenue code; and relates to the taxation of business corporations (Part KK); establishes the charitable gifts trust fund and the health charitable account, and the elementary and secondary education charitable account; relates to credits for contributions to accounts in the charitable gifts trust fund; authorizes school districts, counties and New York city to establish charitable funds; and authorizes such localities to provide a credit against real property taxes for such contributions (Part LL); establishes the employer compensation expense program (Part MM); relates to the New York Jockey Injury Compensation Fund, Inc.; creates a separate account for the horsemen's organization for the purposes of collateral to secure workers' compensation insurance coverage (Part NN); relates to the disposition of net revenue (Part OO); relates to the state low income housing credit (Part PP); extends certain tax rates (Part QQ); relates to the credit for rehabilitation of historical properties (Part RR); relates to the personal income tax on residents of the city of New York (Part SS); relates to capital awards to vendor tracks (Part TT); relates to the disposition of certain proceeds collected by the commissioner of motor vehicles, the disposition of certain fees and assessments, and certain funds; repeals subdivision 5 of section 317 of the vehicle and traffic law relating to certain assessments charged and collected by the commissioner of motor vehicles; repeals subdivision 6 of section 423-a of the vehicle and traffic law relating to funds collected by the department of motor vehicles from the sale of certain assets; and repeals subdivision 4 of section 94 of the transportation law relating to certain fees collected by the commissioner of transportation (Part UU); relates to funding of capital and operating costs related to projects in the MTA New York city subway action plan (Part VV); utilizes reserves in the mortgage insurance fund for various housing purposes; authorizes the homeless housing and assistance corporation with the office of temporary and disability assistance to administer the sum of two million dollars; further authorizes the state of New York municipal bond bank agency to provide the sum not to exceed nine million dollars to the city of Albany; increases the number of supreme court justices in judicial districts 9, 10, 11, 12 and 13 (Part XX); increases the standards of monthly need for aged, blind and disabled persons living in the community (Part YY); establishes a rental subsidy for public assistance recipients living with HIV/AIDS (Part ZZ); relates to funding local government entities from the urban development corporation (Part AAA); provides for the administration of certain funds and accounts related to the 2018-19 budget and authorizes certain payments and transfers; relates to payments, transfers and deposits; relates to funding project costs undertaken by non-public schools; relates to funding project costs for certain capital projects; relates to the financing of the correctional facilities improvement fund and the youth facility improvement fund, in relation to the issuance of bonds; relates to housing program bonds and notes; establishes the dedicated highway and bridge trust fund, in relation to the issuance of bonds; relates to the issuance of bonds by the dormitory authority; relates to issuance of bonds by the urban development corporation; relates to the issuance of bonds; relates to the state environmental infrastructure projects; increases the aggregate amount of bonds to be issued by the New York state urban development corporation; relates to financing of peace bridge and transportation capital projects; relates to dormitories at certain educational institutions other than state operated institutions and statutory or contract colleges under the jurisdiction of the state university of New York; relates to bonds and mental health facilities improvement notes; increases the bonding limit for certain public protection facilities; authorizes certain payments and transfers, in relation to the effectiveness thereof; increases the amount of authorized matching capital grants; increases the amount of bonds authorized to be issued; authorizes the issuance of bonds in relation to grants made to voluntary agencies; and provides for the repeal of certain provisions upon expiration thereof (Part BBB); relates to contracts for excellence and the apportionment of public moneys; relates to the reporting of teacher diversity; relates to teaching tolerance; relates to reporting requirements of school level funding; relates to supplemental public excess cost aid; relates to total foundation aid; relates to building aid; relates to full day kindergarten aid; relates to academic enhancement aid; relates to high tax aid; relates to universal pre-kindergarten aid; relates to the statewide universal full-day pre-kindergarten program; relates to state aid adjustments; relates to the teachers of tomorrow teacher recruitment and retention program; relates to class sizes for special classes containing certain students with disabilities; relates to reimbursements for the 2018-2019 school year; relates to withholding a portion of employment preparation education aid and relates to the effectiveness of provisions of law relating to funding a program for work force education conducted by the consortium for worker education in New York city; relates to employment preparation education programs; relates to the effectiveness of provisions of law relating to state aid to school districts and the appropriation of funds for the support of government; relates to the effectiveness of provisions of law relating to supplementary funding for dedicated programs for public school students in the East Ramapo central school district; relates to the effectiveness of provisions of law relating to conditional appointment of school district, charter school or BOCES employees; relates to the expiration of provisions of law relating to certain provisions related to the 1994-95 state operations, aid to localities, capital projects and debt service budgets; relates to the effectiveness of provisions relating to the provision of supplemental educational services, attendance at a safe public school and the suspension of pupils who bring a firearm to or possess a firearm at a school; relates to the effectiveness of provisions relating to implementation of the No Child Left Behind Act of 2001; relates to the expiration to provisions relating to providing that standardized test scores shall not be included on a student's permanent record; relates to requiring the commissioner of education to include certain information in the official score report of all students; relates to school bus driver training; relates to special apportionment for salary expenses and public pension accruals; relates to sub-allocations of appropriations; relates to the city school district of the city of Rochester; relates to total foundation aid for the purpose of the development, maintenance or expansion of certain magnet schools or magnet school programs for the 2017-2018 school year; relates to the support of public libraries; relates to certain apportionments; and relates to transportation aid (Part CCC); relates to the utilization of reserves in the mortgage insurance fund for various housing purposes (Part DDD); relates to an online application system for taxpayers to submit claims for reimbursements of certain payments (Part EEE); relates to establishing the health care transformation fund (Subpart A); and authorizes the commissioner the health to redeploy excess reserves of certain not-for-profit managed care organizations (Subpart B) (Part FFF); extends expiration of payments to members of the assembly serving in a special capacity; extends provisions relating to the operation and administration of the assembly (Part GGG); establishes a compensation committee to determine the appropriate salaries for members of the legislature and certain state officials; repealer (Part HHH); amends chapter 59 of the laws of 2014, amending the tax law relating to a musical and theatrical production credit, in relation to extending the provisions thereof (Part III); establishes the "Democracy Protection Act" relating to disclosure of the identities of political committees making certain expenditures for political communications (Part JJJ); establishes the New York City Rikers Island Jail Complex Replacement act; and provides for the repeal of such provisions (Part KKK); establishes the New York city public housing authority modernization investment act; repealer (Part LLL); enacts the "New York Penn Station redevelopment act" (Part MMM); relates to transportation services; establishes the New York city transportation assistance fund and the supplemental revenue transparency program; relates to the installation of mobile bus lane photo devices on buses operating on certain rapid transit routes in the borough of Manhattan and the disposition of revenue from fines and penalties collected from the use of such stationary bus lane photo devices; establishes the metropolitan transportation sustainability advisory workgroup and provides for the repeal of such provision (Part NNN); relates to the minority and women-owned business enterprise program (Part OOO); establishes the "New York City housing authority emergency management act" and relates to the development and execution of a plan to remediate conditions affecting the health and safety of tenants of the New York city housing authority (Part PPP); establishes the New York city BQE Design Build Act (Part QQQ); relates to union dues and the duty of fair representation (Part RRR); relates to substantial equivalence for nonpublic elementary and secondary schools (Part SSS); relates to the possession of weapons by domestic violence offenders (Part TTT); and relates to the health care facility transformation program (Part UUU).
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S07509 Floor Votes:

DATE:03/30/2018Assembly Vote  YEA/NAY: 86/42
AbbateERCrouchNOGuntherYMayerNOPichardoYTaylorY
AbinantiYCurranNOHarrisYMcDonaldYPretlowYThieleY
ArroyoYCusickYHawleyNOMcDonoughERQuartERTitoneY
AubryYCymbrowitzYHevesiYMiller B NORaNOTitusY
BarclayNODavilaYHikindERMiller MGYRaiaERVanelY
BarnwellYDe La RosaYHooperYMiller MLERRamosYWalkerY
BarrettERDenDekkerYHunterYMontesanoNORichardsonYWallaceNO
BarronNODickensYHyndmanYMorelleYRiveraYWalshNO
BenedettoYDilanYJaffeeNOMorinelloNORodriguezYWalterNO
BichotteYDinowitzYJean-PierreYMosleyYRosenthal D ERWeinsteinY
BlakeYDiPietroNOJenneYMurrayNORosenthal L YWeprinER
BlankenbushNOD'UrsoYJohnsNONiouYRozicERWilliamsY
BrabenecNOEnglebrightYJonesNONolanNORyanYWoernerY
BraunsteinYErrigoNOJoynerYNorrisNOSantabarbaraNOWrightY
BrindisiNOFahyYKimYOaksNOSchimmingerYZebrowskiNO
BronsonYFinchNOKolbNOO'DonnellYSeawrightYMr. SpeakerY
BuchwaldERFitzpatrickYLalorNOOrtizYSepulvedaY
ButlerNOFriendNOLavineYOtisYSimonY
ByrneNOGalefYLawrenceNOPalmesanoNOSimotasY
CahillYGanttERLentolYPalumboNOSkartadosER
CarrollYGarbarinoNOLiftonYPaulinYSkoufisNO
CastorinaYGiglioNOLupardoYPellegrinoYSolagesNO
ColtonYGlickYMageeYPeoples-StokesYStecNO
CookYGoodellNOMagnarelliYPerryYSteckY
CrespoYGottfriedYMalliotakisYPheffer AmatoYStirpeY

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S07509 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
            S. 7509--C                                            A. 9509--C
 
                SENATE - ASSEMBLY
 
                                    January 18, 2018
                                       ___________
 
        IN  SENATE -- A BUDGET BILL, submitted by the Governor pursuant to arti-
          cle seven of the Constitution -- read twice and ordered  printed,  and
          when  printed to be committed to the Committee on Finance -- committee
          discharged, bill amended, ordered reprinted as amended and recommitted
          to said committee  --  committee  discharged,  bill  amended,  ordered
          reprinted  as  amended  and recommitted to said committee -- committee
          discharged, bill amended, ordered reprinted as amended and recommitted
          to said committee
 
        IN ASSEMBLY -- A BUDGET BILL, submitted  by  the  Governor  pursuant  to
          article  seven  of  the  Constitution -- read once and referred to the
          Committee on Ways and Means --  committee  discharged,  bill  amended,
          ordered  reprinted  as  amended  and  recommitted to said committee --
          again reported from said committee with amendments, ordered  reprinted
          as  amended  and  recommitted to said committee -- again reported from
          said committee with  amendments,  ordered  reprinted  as  amended  and
          recommitted to said committee
 
        AN  ACT  intentionally  omitted (Part A); to amend the real property tax
          law, in relation to making the STAR income verification program manda-
          tory; to amend the tax law, in relation to the calculation  of  income
          for basic STAR purposes; to repeal subparagraphs (v) and (vi) of para-
          graph  (b)  of  subdivision 4, paragraphs (b) and (c) of subdivision 5
          and paragraph (c) of subdivision 6 of section 425 of the real property
          tax law relating to the school tax relief  (STAR)  exemption;  and  to
          repeal  section  171-o  of the tax law relating to income verification
          for a city with a population of one million or more (Part  B);  inten-
          tionally  omitted  (Part  C); intentionally omitted (Part D); to amend
          the general municipal law, the education law, the state  finance  law,
          the real property tax law and the tax law, in relation to making tech-
          nical corrections to various statutes impacting property taxes; and to
          repeal  subsection (bbb) of section 606 of the tax law, section 3-d of
          the general municipal law and section 2023-b  of  the  education  law,
          relating  thereto  (Part  E); intentionally omitted (Part F); to amend
          the real property tax law, in relation to assessment ceilings; and  to
          amend  chapter 475 of the laws of 2013, amending the real property tax
          law relating to assessment ceilings for local public utility mass real
          property, in relation to the effectiveness thereof (Part G); to  amend
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD12674-08-8

        S. 7509--C                          2                         A. 9509--C
 
          the  tax  law  and the administrative code of the city of New York, in
          relation to extending the statute of limitations for assessing tax  on
          amended returns (Part H); to amend the tax law, in relation to provid-
          ing  for employee wage reporting consistency between the department of
          taxation and finance and the department of labor (Part  I);  to  amend
          the  tax  law, in relation to sales and compensating use taxes imposed
          on food and beverages sold by restaurants and  similar  establishments
          (Part  J);  to amend the tax law, in relation to allowing sharing with
          the comptroller information regarding unwarranted fixed and final debt
          (Part K); intentionally omitted (Part L); intentionally omitted  (Part
          M);  intentionally  omitted  (Part  N);  to  amend the tax law and the
          administrative code of the city of New York, in relation to the  defi-
          nition  of  resident for tax purposes of the personal income tax (Part
          O); to amend the tax law, in relation to the empire state child credit
          (Part P); to amend the tax law, in relation to extending  the  hire  a
          veteran  credit  for  an  additional  two years (Part Q); to amend the
          labor law and the tax law, in relation to enhancing the New York youth
          jobs program (Part R); intentionally omitted (Part  S);  intentionally
          omitted  (Part T); intentionally omitted (Part U); intentionally omit-
          ted (Part V); to amend the tax law,  in  relation  to  exempting  from
          sales  and use tax certain veterinary drugs and medicines and removing
          the refund/credit therefor (Part W); to amend the tax law, in relation
          to providing relief from sales tax liability for certain partners of a
          limited partnership and members of a limited liability  company  (Part
          X);  intentionally  omitted (Part Y); to amend part A of chapter 61 of
          the laws of 2017, amending the tax law relating to the  imposition  of
          sales  and  compensating use taxes in certain counties, in relation to
          extending the revenue distribution provisions for the additional rates
          of sales and use tax of Genesee, Monroe, Onondaga and Orange  counties
          (Part Z); intentionally omitted (Part AA); intentionally omitted (Part
          BB); intentionally omitted (Part CC); intentionally omitted (Part DD);
          to  amend  the  racing,  pari-mutuel  wagering  and  breeding  law, in
          relation to adjusting the franchise payment; and to establish an advi-
          sory committee to review the  structure,  operations  and  funding  of
          equine  drug  testing  and  research  (Part EE); intentionally omitted
          (Part FF); to amend the racing, pari-mutuel wagering and breeding law,
          in relation to licenses for simulcast  facilities,  sums  relating  to
          track  simulcast, simulcast of out-of-state thoroughbred races, simul-
          casting of races run by out-of-state harness tracks and  distributions
          of  wagers;  to  amend  chapter  281  of the laws of 1994 amending the
          racing, pari-mutuel wagering and breeding law and other laws  relating
          to  simulcasting  and  chapter  346  of  the laws of 1990 amending the
          racing, pari-mutuel wagering and breeding law and other laws  relating
          to  simulcasting  and  the imposition of certain taxes, in relation to
          extending certain provisions thereof; and to amend the  racing,  pari-
          mutuel  wagering  and  breeding  law, in relation to extending certain
          provisions thereof (Part GG); to  amend  the  state  finance  law,  in
          relation to the commercial gaming revenue fund; and to repeal subdivi-
          sion  4  of  section 97-nnnn of the state finance law relating to base
          year gaming revenue (Part HH); intentionally  omitted  (Part  II);  to
          amend the tax law and the administrative code of the city of New York,
          in relation to addressing changes made to the internal revenue code by
          Public  Law  115-97  (Part  JJ);  to amend the tax law, in relation to
          federal gross income and federal deductions allowed  pursuant  to  the
          internal  revenue  code;  and  to amend the administrative code of the
          city of New York, in relation to the taxation of business corporations

        S. 7509--C                          3                         A. 9509--C
 
          (Part KK); to amend the state finance law, in relation to establishing
          the charitable gifts trust fund and the health charitable account, and
          the elementary and secondary education  charitable  account;  provides
          credits for contributions to Health Research Inc. and University foun-
          dations;  to  amend  the  tax law, in relation to credits for contrib-
          utions to accounts in the charitable gifts trust fund;  to  amend  the
          education  law and the general municipal law, in relation to authoriz-
          ing school districts, counties and New York city to establish charita-
          ble funds; and to amend the real property  tax  law,  in  relation  to
          authorizing  such localities to provide a credit against real property
          taxes for such contributions (Part LL); to amend the tax law  and  the
          state  finance  law,  in  relation  to  the  imposition of an employer
          compensation expense tax (Part MM); to amend the  racing,  pari-mutuel
          wagering  and  breeding law, in relation to the New York Jockey Injury
          Compensation Fund, Inc. (Part NN); to amend  the  racing,  pari-mutuel
          wagering  and  breeding  law,  in  relation  to the disposition of net
          revenue (Part OO); to amend the public housing law and the tax law, in
          relation to the state low-income housing credit (Part  PP);  to  amend
          the  tax law, in relation to extending certain tax rates (Part QQ); to
          amend the tax law, in relation to the  credit  for  rehabilitation  of
          historical properties (Part RR); to amend the tax law and the adminis-
          trative  code  of  the  city  of New York, in relation to the personal
          income tax on residents of the city of New York (Part  SS);  to  amend
          the tax law, in relation to capital awards to vendor tracks (Part TT);
          to  amend  the vehicle and traffic law, in relation to the disposition
          of certain proceeds collected by the commissioner of  motor  vehicles;
          to  amend  the  transportation law and the tax law, in relation to the
          disposition of certain  fees  and  assessments;  to  amend  the  state
          finance law, in relation to the special obligation reserve and payment
          account  of  the dedicated highway and bridge trust fund; to amend the
          public authorities law, in relation to the metropolitan transportation
          authority finance fund;  and  to  amend  the  state  finance  law,  in
          relation   to  the  metropolitan  transportation  authority  financial
          assistance fund; to repeal subdivision 5 of section 317 of the vehicle
          and traffic law relating to certain assessments charged and  collected
          by  the  commissioner  of  motor  vehicles; to repeal subdivision 6 of
          section 423-a of  the  vehicle  and  traffic  law  relating  to  funds
          collected by the department of motor vehicles from the sale of certain
          assets;  and  to repeal subdivision 4 of section 94 of the transporta-
          tion law relating to certain fees collected  by  the  commissioner  of
          transportation  (Part UU); to amend the state finance law, in relation
          to the funding of the capital and operating costs of the  metropolitan
          transportation authority New York city subway action plan; and provid-
          ing for the repeal of certain provisions upon expiration thereof (Part
          VV);  to  utilize  reserves in the mortgage insurance fund for various
          housing purposes; and to repeal certain provisions of part R of  chap-
          ter 56 of the laws of 2017 relating to reserves in the mortgage insur-
          ance fund for various housing purposes, relating thereto (Part WW); to
          amend  the  judiciary  law, in relation to the number of supreme court
          justices in certain judicial districts (Part XX); to amend the  social
          services  law, in relation to increasing the standards of monthly need
          for aged, blind and disabled persons living  in  the  community  (Part
          YY); to amend the social services law, in relation to a rental subsidy
          for  public  assistance  recipients living with HIV/AIDS (Part ZZ); to
          amend subpart H of part C of chapter 20 of the laws of 2015, appropri-
          ating money for certain municipal corporations and  school  districts,

        S. 7509--C                          4                         A. 9509--C
 
          in  relation  to  funding  to local government entities from the urban
          development corporation (Part AAA); to provide for the  administration
          of  certain  funds  and  accounts  related  to  the 2018-19 budget and
          authorizing certain payments and transfers; to amend the state finance
          law, in relation to the school tax relief fund and to payments, trans-
          fers and deposits; to amend chapter 174 of the laws of 1968 constitut-
          ing  the New York state urban development corporation act, in relation
          to funding project costs undertaken by non-public  schools;  to  amend
          the  New  York state urban development corporation act, in relation to
          funding project costs for certain capital projects; to  amend  chapter
          389 of the laws of 1997, relating to the financing of the correctional
          facilities  improvement  fund and the youth facility improvement fund,
          in relation to the issuance of bonds; to  amend  the  private  housing
          finance  law, in relation to housing program bonds and notes; to amend
          chapter 329 of the laws of 1991, amending the state  finance  law  and
          other  laws relating to the establishment of the dedicated highway and
          bridge trust fund, in relation to the issuance of bonds; to amend  the
          public  authorities  law,  in relation to the issuance of bonds by the
          dormitory authority; to amend chapter 61 of the laws of 2005  relating
          to  providing  for  the  administration  of certain funds and accounts
          related to the 2005-2006 budget, in relation to issuance of  bonds  by
          the  urban  development corporation; to amend the New York state urban
          development corporation act, in relation to the issuance of bonds;  to
          amend  the  public  authorities law, in relation to the state environ-
          mental infrastructure projects; to amend  the  New  York  state  urban
          development  corporation  act,  in  relation  to authorizing the urban
          development corporation to issue bonds to fund project costs  for  the
          implementation of a NY-CUNY challenge grant program and increasing the
          bonding  limit  for  certain  state and municipal facilities; to amend
          chapter 81 of the laws of 2002, relating to providing for the adminis-
          tration of certain funds and accounts related to the 2002-2003 budget,
          in relation to increasing the aggregate amount of bonds to  be  issued
          by  the New York state urban development corporation; to amend chapter
          59 of the laws of 2004, authorizing the New York state urban  develop-
          ment  corporation and the dormitory authority of the state of New York
          to issue bonds or notes, in relation to increasing certain  bonds;  to
          amend  the  public  authorities law, in relation to financing of peace
          bridge and  transportation  capital  projects;  to  amend  the  public
          authorities  law,  in  relation  to dormitories at certain educational
          institutions other than state operated institutions and  statutory  or
          contract  colleges  under  the jurisdiction of the state university of
          New York; to amend the New York state medical care facilities  finance
          agency act, in relation to bonds and mental health facilities improve-
          ment  notes;  to  amend  chapter  61  of the laws of 2005, relating to
          providing for the administration of certain funds and accounts related
          to the 2005-2006 budget, in relation to increasing the  bonding  limit
          for  certain  public protection facilities; to amend the state finance
          law and the public authorities law, in  relation  to  funding  certain
          capital projects and the issuance of bonds; to amend chapter 59 of the
          laws  of  2017 relating to providing for the administration of certain
          funds and accounts related  to  the  2017-18  budget  and  authorizing
          certain payments and transfers, in relation to the effectiveness ther-
          eof; to amend chapter 63 of the laws of 2005, relating to the composi-
          tion and responsibilities of the New York state higher education capi-
          tal  matching  grant  board,  in  relation to increasing the amount of
          authorized matching capital grants; to amend  the  public  authorities

        S. 7509--C                          5                         A. 9509--C
 
          law,  in  relation  to increasing the amount of bonds authorized to be
          issued; to  amend  the  facilities  development  corporation  act,  in
          relation  to  authorizing  the issuance of bonds in relation to grants
          made  to  voluntary  agencies; and providing for the repeal of certain
          provisions upon expiration thereof (Part BBB); to amend the  education
          law,  in relation to contracts for excellence and the apportionment of
          public moneys; to amend the education law, in relation to the  report-
          ing of teacher diversity; to amend the education law, in relation to a
          statement  of the total funding allocation; to repeal section 2590-r-1
          of such law relating thereto; and providing for the repeal of  certain
          provisions  upon  expiration  thereof;  to amend the education law, in
          relation to supplemental public excess cost aid; to amend  the  educa-
          tion  law,  in relation to defining consumer price index; and to amend
          the education law, in relation to total foundation aid; to  amend  the
          education  law,  in  relation  to building aid; to amend section 11 of
          part YYY of chapter 59 of the laws of 2017, amending the education law
          relating to contracts for excellence and the apportionment  of  public
          moneys, in relation to the recovery of funds arising from a late final
          cost  report;  to  amend  the  education  law, in relation to full day
          kindergarten aid; to amend the education law, in relation to  academic
          enhancement  aid;  to amend the education law, in relation to high tax
          aid; to amend the education law, in relation to universal  pre-kinder-
          garten  aid;  to amend the education law, in relation to the statewide
          universal full-day pre-kindergarten program; to  amend  the  education
          law, in relation to state aid adjustments; to amend the education law,
          in  relation  to  the  teachers  of  tomorrow  teacher recruitment and
          retention program; to amend the education law, in  relation  to  class
          sizes  for  special classes containing certain students with disabili-
          ties; to amend chapter 756 of the laws of 1992, relating to funding  a
          program for work force education conducted by the consortium for work-
          er  education  in New York city, in relation to reimbursements for the
          2018-2019 school year; to amend chapter  756  of  the  laws  of  1992,
          relating  to  funding  a program for work force education conducted by
          the consortium for worker education in New York city, in  relation  to
          withholding  a  portion of employment preparation education aid and in
          relation to the effectiveness thereof; to amend the education law,  in
          relation  to employment preparation education programs; to amend chap-
          ter 82 of the laws of 1995, amending the  education  law  and  certain
          other laws relating to state aid to school districts and the appropri-
          ation  of  funds  for  the  support  of government, in relation to the
          effectiveness thereof; to amend chapter 89 of the laws of 2016, relat-
          ing to supplementary funding for dedicated programs for public  school
          students  in  the  East Ramapo central school district, in relation to
          the effectiveness thereof; to amend chapter 147 of the laws  of  2001,
          amending  the  education  law  relating  to conditional appointment of
          school district, charter school or BOCES employees, in relation to the
          effectiveness thereof; to amend chapter  169  of  the  laws  of  1994,
          relating  to  certain  provisions  related  to the 1994-95 state oper-
          ations, aid to localities, capital projects and debt service  budgets,
          in  relation to the expiration of certain provisions; to amend chapter
          425 of the laws of 2002, amending the education law  relating  to  the
          provision  of  supplemental educational services, attendance at a safe
          public school and the suspension of pupils who bring a firearm  to  or
          possess a firearm at a school, in relation to the effectiveness there-
          of;  to  amend chapter 101 of the laws of 2003, amending the education
          law relating to implementation of the No  Child  Left  Behind  Act  of

        S. 7509--C                          6                         A. 9509--C
 
          2001, in relation to the effectiveness thereof; to amend chapter 56 of
          the  laws  of  2014,  amending the education law relating to providing
          that standardized test scores shall not be  included  on  a  student's
          permanent record, in relation to the expiration of certain provisions;
          to  amend the education law, in relation to requiring the commissioner
          of education to include certain  information  in  the  official  score
          report of all students; relating to school bus driver training; relat-
          ing  to  special  apportionment for salary expenses and public pension
          accruals; relating to suballocations of  appropriations;  relating  to
          the  city  school district of the city of Rochester; relating to total
          foundation aid for the purpose  of  the  development,  maintenance  or
          expansion  of certain magnet schools or magnet school programs for the
          2017-2018 school year; relating to the support of public libraries; to
          amend chapter 121 of the laws of  1996  relating  to  authorizing  the
          Roosevelt  union free school district to finance deficits by the issu-
          ance of serial bonds, in relation to certain  apportionments;  and  to
          amend the education law, in relation to transportation aid (Part CCC);
          to amend chapter 85 of the laws of 2017, relating to creating the Lake
          Ontario-St.  Lawrence  Seaway  flood  recovery and International Joint
          Commission Plan 2014 mitigation grant program, in relation to  utiliz-
          ing  reserves  in  the  mortgage  insurance  fund  for various housing
          purposes (Part DDD); relating to  an  online  application  system  for
          taxpayers  to  submit  claims  for  reimbursements of certain payments
          (Part EEE); to amend the state finance law, in relation to  establish-
          ing  the health care transformation fund (Subpart A); and to amend the
          public health law, in relation  to  authorizing  the  commissioner  of
          health  to  redeploy excess reserves of certain not-for-profit managed
          care organizations; and providing for the repeal  of  such  provisions
          upon  expiration thereof (Subpart B) (Part FFF); to amend the legisla-
          tive law, in relation to  extending  the  expiration  of  payments  to
          members  of  the  assembly serving in a special capacity; and to amend
          chapter 141 of the laws of 1994, amending the legislative law and  the
          state  finance law relating to the operation and administration of the
          legislature, in relation to  extending  such  provisions  (Part  GGG);
          establishing  a  compensation  committee  to determine the appropriate
          salaries for members of the legislature and certain other state  offi-
          cials;  and providing for the repeal of such provisions upon the expi-
          ration thereof (Part HHH); to amend chapter 59 of the  laws  of  2014,
          amending  the  tax law relating to a musical and theatrical production
          credit, in relation to extending the provisions  thereof  (Part  III);
          establishing the "Democracy Protection Act"; and to amend the election
          law,  in  relation  to  the  disclosure of the identities of political
          committees, persons, organizations, or agents making certain  expendi-
          tures  for  political communications (Part JJJ); in relation to estab-
          lishing the New York City Rikers Island Jail Complex Replacement  act;
          and providing for the repeal of such provisions upon expiration there-
          of  (Part KKK); in relation to establishing the "New York city housing
          authority modernization investment act"; and providing for the  repeal
          of  such  provisions  upon expiration thereof (Part LLL); to enact the
          New York Penn Station redevelopment act (Part MMM); to amend  the  tax
          law,  in  relation  to  transportation  services;  to amend the public
          authorities law, in relation to establishing the New York city  trans-
          portation  assistance  fund  and the supplemental revenue transparency
          program; to amend the vehicle and traffic  law,  in  relation  to  the
          installation  of  mobile  bus lane photo devices on buses operating on
          certain rapid transit routes in  the  borough  of  Manhattan  and  the

        S. 7509--C                          7                         A. 9509--C
 
          disposition of revenue from fines and penalties collected from the use
          of  such stationary bus lane photo devices; to establish the metropol-
          itan transportation sustainability advisory workgroup;  and  providing
          for  the  repeal  of  certain provisions upon expiration thereof (Part
          NNN); to amend chapter 261 of the laws of  1988,  amending  the  state
          finance  law and other laws relating to the New York state infrastruc-
          ture trust fund, in relation to the minority and women-owned  business
          enterprise program (Part OOO); establishing the "New York city housing
          authority  emergency  management act"; and to amend the public housing
          law, in relation to the development and execution of a plan to remedi-
          ate conditions affecting the health and safety of tenants of  the  New
          York  city  housing  authority (Part PPP); in relation to establishing
          the "New York city BQE Design-Build act", and providing for the repeal
          of such provisions upon expiration thereof (Part QQQ);  to  amend  the
          civil  service  law,  the  general municipal law and the state finance
          law, in relation to union dues and the  duty  of  fair  representation
          (Part  RRR);  to  amend  the education law, in relation to substantial
          equivalence for nonpublic elementary and secondary schools (Part SSS);
          intentionally omitted (Part TTT); and to amend the public health  law,
          in  relation  to the health care facility transformation program (Part
          UUU)
 
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
 
     1    Section  1.  This  act enacts into law major components of legislation
     2  which are necessary to implement the state fiscal plan for the 2018-2019
     3  state fiscal year. Each component is  wholly  contained  within  a  Part
     4  identified  as  Parts A through UUU. The effective date for each partic-
     5  ular provision contained within such Part  is  set  forth  in  the  last
     6  section  of  such  Part. Any provision in any section contained within a
     7  Part, including the effective date of the Part, which makes a  reference
     8  to a section "of this act", when used in connection with that particular
     9  component,  shall  be  deemed  to  mean  and  refer to the corresponding
    10  section of the Part in which it is found. Section three of this act sets
    11  forth the general effective date of this act.
 
    12                                   PART A
 
    13                            Intentionally Omitted
 
    14                                   PART B

    15    Section 1. Subparagraph (ii) of paragraph  (b)  of  subdivision  4  of
    16  section  425  of  the  real property tax law, as amended by section 3 of
    17  part E of chapter 83 of the laws of 2002, is amended to read as follows:
    18    (ii) The term "income" as used herein shall mean the  "adjusted  gross
    19  income"  for  federal income tax purposes as reported on the applicant's
    20  federal or state income tax return for the applicable income  tax  year,
    21  subject  to  any subsequent amendments or revisions, reduced by distrib-
    22  utions, to  the  extent  included  in  federal  adjusted  gross  income,
    23  received from an individual retirement account and an individual retire-
    24  ment annuity; provided that if no such return was filed for the applica-
    25  ble  income tax year, "income" shall mean the adjusted gross income that
    26  would have been so reported if such a return had been filed.    Provided

        S. 7509--C                          8                         A. 9509--C
 
     1  further, that effective with exemption applications for final assessment
     2  rolls  to  be completed in two thousand nineteen, where an income-eligi-
     3  bility determination is wholly or partly based upon the income of one or
     4  more individuals who did not file a return for the applicable income tax
     5  year,  then in order for the application to be considered complete, each
     6  such individual must file a statement with the  department  showing  the
     7  source or sources of his or her income for that income tax year, and the
     8  amount  or  amounts  thereof,  that  would  have been reported on such a
     9  return if one had been filed. Such statement  shall  be  filed  at  such
    10  time,  and  in such form and manner, as may be prescribed by the depart-
    11  ment, and shall be subject to the secrecy provisions of the tax  law  to
    12  the  same extent that a personal income tax return would be. The depart-
    13  ment shall make such forms and instructions available for the filing  of
    14  such statements. The local assessor shall upon the request of a taxpayer
    15  assist such taxpayer in the filing of the statement with the department.
    16    §  2.  Subparagraph  (iv) of paragraph (b) of subdivision 4 of section
    17  425 of the real property tax law, as amended by chapter 451 of the  laws
    18  of 2015, is amended to read as follows:
    19    (iv)  (A)  Effective  with  applications for the enhanced exemption on
    20  final assessment rolls to be completed in two thousand [three] nineteen,
    21  the application form shall indicate that [the] all owners of the proper-
    22  ty and any owners' spouses residing on the premises [may  authorize  the
    23  assessor to] must have their income eligibility verified annually [ther-
    24  eafter]  by  the [state] department [of taxation and finance, in lieu of
    25  furnishing copies of the applicable income tax return  or  returns  with
    26  the  application.  If the owners of the property and any owners' spouses
    27  residing on the premises elect to participate  in  this  program,  which
    28  shall  be  known as the STAR income verification program, they] and must
    29  furnish their taxpayer identification numbers  in  order  to  facilitate
    30  matching  with records of the department. [Thereafter, their] The income
    31  eligibility  of  such  persons  shall  be  verified  annually   by   the
    32  department, and the assessor shall not request income documentation from
    33  them[,  unless  such  department  advises  the assessor that they do not
    34  satisfy the applicable income eligibility requirements, or  that  it  is
    35  unable to determine whether they satisfy those requirements]. All appli-
    36  cants  for  the  enhanced  exemption  and  all  assessing units shall be
    37  required to participate in this program, which shall  be  known  as  the
    38  STAR income verification program.
    39    (B) Where the commissioner finds that the enhanced exemption should be
    40  replaced with a basic exemption because the income limitation applicable
    41  to the enhanced exemption has been exceeded, he or she shall provide the
    42  property  owners with notice and an opportunity to submit to the commis-
    43  sioner evidence to the contrary. Where the commissioner finds  that  the
    44  enhanced  exemption  should  be removed or denied without being replaced
    45  with a basic exemption because the income limitation applicable  to  the
    46  basic  exemption  has  also  been  exceeded, he or she shall provide the
    47  property owners with notice and an opportunity to submit to the  commis-
    48  sioner  evidence to the contrary.  In either case, if the owners fail to
    49  respond to such notice within forty-five days from the mailing  thereof,
    50  or  if  their  response does not show to the commissioner's satisfaction
    51  that the property is eligible for the exemption claimed, the commission-
    52  er shall direct the assessor or other person having custody  or  control
    53  of  the  assessment  roll  or  tax  roll  to either replace the enhanced
    54  exemption with a basic exemption, or to  remove  or  deny  the  enhanced
    55  exemption  without  replacing it with a basic exemption, as appropriate.
    56  The commissioner shall further direct such person to  correct  the  roll

        S. 7509--C                          9                         A. 9509--C
 
     1  accordingly.  Such  a  directive  shall  be binding upon the assessor or
     2  other person having custody or control of the  assessment  roll  or  tax
     3  roll,  and  shall  be  implemented  by  such person without the need for
     4  further documentation or approval.
     5    (C)  Notwithstanding  any provision of law to the contrary, neither an
     6  assessor nor a board of assessment review has the authority to  consider
     7  an  objection  to  the  replacement or removal or denial of an exemption
     8  pursuant to this subdivision, nor may such an action be  reviewed  in  a
     9  proceeding  to  review  an  assessment pursuant to title one or one-A of
    10  article seven of this chapter. Such an action  may  only  be  challenged
    11  before  the department.   If a taxpayer is dissatisfied with the depart-
    12  ment's final determination, the taxpayer may appeal  that  determination
    13  to the state board of real property tax services in a form and manner to
    14  be  prescribed  by  the  commissioner. Such appeal shall be filed within
    15  forty-five days from the issuance of  the  department's  final  determi-
    16  nation.  If  dissatisfied  with  the  state  board's  determination, the
    17  taxpayer may seek judicial review thereof pursuant to  article  seventy-
    18  eight of the civil practice law and rules.  The taxpayer shall otherwise
    19  have  no  right to challenge such final determination in a court action,
    20  administrative proceeding or any other form of  legal  recourse  against
    21  the  commissioner,  the department, the state board of real property tax
    22  services, the assessor or other person having custody or control of  the
    23  assessment roll or tax roll regarding such action.
    24    §  3.  Subparagraphs (v) and (vi) of paragraph (b) of subdivision 4 of
    25  section 425 of the real property tax law are REPEALED.
    26    § 4. Paragraphs (b) and (c) of subdivision 5 of  section  425  of  the
    27  real property tax law are REPEALED.
    28    § 5. Paragraph (d) of subdivision 5 of section 425 of the real proper-
    29  ty  tax law, as amended by section 5 of part E of chapter 83 of the laws
    30  of 2002 and subparagraph (i) as further amended by  subdivision  (b)  of
    31  section  1  of  part  W of chapter 56 of the laws of 2010, is amended to
    32  read as follows:
    33    (d) Third party notice. (i) A senior citizen eligible for the enhanced
    34  exemption may request that a notice be sent to  an  adult  third  party.
    35  Such  request shall be made on a form prescribed by the commissioner and
    36  shall be submitted to the assessor of the assessing unit  in  which  the
    37  eligible  taxpayer  resides  no  later  than sixty days before the first
    38  taxable status date to which it is to apply. Such form shall  provide  a
    39  section  whereby the designated third party shall consent to such desig-
    40  nation. Such request shall be effective upon receipt  by  the  assessor.
    41  The  assessor  shall maintain a list of all eligible property owners who
    42  have requested notices pursuant to this paragraph and  shall  furnish  a
    43  copy of such list to the department upon request.
    44    (ii)  [In  the case of a senior citizen who has not elected to partic-
    45  ipate in the STAR income verification program, a notice shall be sent to
    46  the designated third party at least thirty days prior  to  each  ensuing
    47  taxable  status  date;  provided that no such notice need be sent in the
    48  first year if the request was not received  by  the  assessor  at  least
    49  sixty  days before the applicable taxable status date. Such notice shall
    50  read substantially as follows:
    51    "On behalf of (identify senior citizen or citizens), you  are  advised
    52  that  his,  her,  or  their  renewal  application  for the enhanced STAR
    53  exemption must be filed with the assessor no later  than  (enter  date).
    54  You  are  encouraged  to  remind  him, her, or them of that fact, and to
    55  offer assistance if needed, although you are under no  legal  obligation
    56  to do so. Your cooperation and assistance are greatly appreciated."

        S. 7509--C                         10                         A. 9509--C

     1    (iii)  In  the case of a senior citizen who has elected to participate
     2  in the STAR income verification program, a] A notice shall  be  sent  to
     3  the  designated  third party whenever the assessor or department sends a
     4  notice to the senior citizen  regarding  the  possible  removal  of  the
     5  enhanced  STAR  exemption.  When  the  exemption  is  subject to removal
     6  because the commissioner has  determined  that  the  income  eligibility
     7  requirement  is  not  satisfied,  such notice shall be sent to the third
     8  party by the department.  When  the  exemption  is  subject  to  removal
     9  because  the assessor has determined that any other eligibility require-
    10  ment is not satisfied, such notice shall be sent to the third  party  by
    11  the assessor. Such notice shall read substantially as follows:
    12    "On  behalf  of (identify senior citizen or citizens), you are advised
    13  that his, her, or their enhanced STAR exemption  is  at  risk  of  being
    14  removed.  You are encouraged to make sure that he, she or they are aware
    15  of that fact, and to offer assistance if needed, although you are  under
    16  no legal obligation to do so. Your cooperation and assistance are great-
    17  ly appreciated."
    18    [(iv)]  (iii)  The  obligation to mail such notices shall cease if the
    19  eligible taxpayer cancels the request  or  ceases  to  qualify  for  the
    20  enhanced STAR exemption.
    21    § 6. Paragraph (c) of subdivision 6 of section 425 of the real proper-
    22  ty tax law is REPEALED.
    23    §  7.  Subdivision 9-b of section 425 of the real property tax law, as
    24  added by section 8 of part E of chapter 83 of the laws of 2002 and para-
    25  graph (b) as amended by chapter 742 of the  laws  of  2005  and  further
    26  amended  by  subdivision (b) of section 1 of part W of chapter 56 of the
    27  laws of 2010, is amended to read as follows:
    28    9-b. Duration of exemption; enhanced exemption. (a) [In  the  case  of
    29  persons  who have elected to participate in the STAR income verification
    30  program, the] The enhanced exemption,  once  granted,  shall  remain  in
    31  effect until discontinued in the manner provided in this section.
    32    (b) [In the case of persons who have not elected to participate in the
    33  STAR income verification program, the enhanced exemption shall apply for
    34  a  term  of  one  year. To continue receiving such enhanced exemption, a
    35  renewal application must be filed  annually  with  the  assessor  on  or
    36  before  the  applicable  taxable status date on a form prescribed by the
    37  commissioner. Provided, however, that if a renewal application is not so
    38  filed, the assessor shall discontinue the enhanced exemption  but  shall
    39  grant  the  basic  exemption,  subject  to the provisions of subdivision
    40  eleven of this section.
    41    (c) Whether or not the recipients of an enhanced STAR  exemption  have
    42  elected to participate in the STAR income verification program, the] The
    43  assessor  [may  review  their]  shall review the continued compliance of
    44  recipients of the enhanced exemption with the applicable  ownership  and
    45  residency  requirements  to  the same extent as if they were receiving a
    46  basic STAR exemption.
    47    [(d) Notwithstanding the foregoing provisions of this subdivision, the
    48  enhanced exemption shall be continued without a renewal  application  as
    49  long  as  the  property continues to be eligible for the senior citizens
    50  exemption authorized by section four hundred sixty-seven of this title.]
    51    § 8. Section 425 of the real property tax law is amended by  adding  a
    52  new subdivision 14-a to read as follows:
    53    14-a.  Implementation  of  certain  eligibility determinations. When a
    54  taxpayer's eligibility for exemption under this  section  for  a  school
    55  year is affected by a determination made in accordance with subparagraph
    56  (iv)  of  paragraph (b) of subdivision four of this section or paragraph

        S. 7509--C                         11                         A. 9509--C
 
     1  (c) or (d) of subdivision fourteen of this  section,  and  the  determi-
     2  nation is made after the school district taxes for that school year have
     3  been levied, the provisions of this subdivision shall be applicable.
     4    (a)   If  the  determination  restores  or  increases  the  taxpayer's
     5  exemption for that school year, the commissioner is authorized to  remit
     6  the  excess  directly  to the property owner upon receiving confirmation
     7  that the taxpayer's original school tax bill has been paid in full.  The
     8  amounts  payable  by the commissioner under this paragraph shall be paid
     9  from the account established for the payment of STAR  benefits  to  late
    10  registrants  pursuant to subparagraph (iii) of paragraph (a) of subdivi-
    11  sion fourteen of this section.  When  the  commissioner  implements  the
    12  determination in this manner, he or she shall so notify the assessor and
    13  county  director  of real property tax services, but no correction shall
    14  be made to the assessment roll or tax roll for that school year, and  no
    15  refund  shall  be issued by the school authorities to the property owner
    16  or his or her agent for the excessive amount of school  taxes  paid  for
    17  that school year.
    18    (b)  If  the determination removes, denies or decreases the taxpayer's
    19  exemption for that  school  year,  the  commissioner  is  authorized  to
    20  collect the shortfall directly from the owners of the property, together
    21  with  interest, by utilizing any of the procedures for collection, levy,
    22  and lien of personal income tax set forth in article twenty-two  of  the
    23  tax  law,  and  any  other  relevant  procedures  referenced  within the
    24  provisions of such article.  When the commissioner implements the deter-
    25  mination in this manner, he or she shall  so  notify  the  assessor  and
    26  county  director  of real property tax services, but no correction shall
    27  be made to the assessment roll or tax roll for that school year, and  no
    28  corrected  school tax bill shall be sent to the taxpayer for that school
    29  year.
    30    § 9. Section 171-o of the tax law is REPEALED.
    31    § 10. Subparagraph (B) of paragraph 1 of subsection (eee)  of  section
    32  606  of  the tax law, as amended by section 8 of part A of chapter 73 of
    33  the laws of 2016, is amended to read as follows:
    34    (B) "Affiliated income" shall mean for  purposes  of  the  basic  STAR
    35  credit,  the  combined  income  of  all  of the owners of the parcel who
    36  resided primarily thereon as of December  thirty-first  of  the  taxable
    37  year,  and  of any owners' spouses residing primarily thereon as of such
    38  date, and for purposes of the enhanced STAR credit, the combined  income
    39  of  all  of  the owners of the parcel as of December thirty-first of the
    40  taxable year, and of any owners' spouses residing primarily  thereon  as
    41  of  such  date;  provided  that  for  both  purposes the income to be so
    42  combined shall be the "adjusted gross income" for the  taxable  year  as
    43  reported  for  federal income tax purposes, or that would be reported as
    44  adjusted gross income if a federal income tax return were required to be
    45  filed, reduced by distributions,  to  the  extent  included  in  federal
    46  adjusted  gross  income,  received from an individual retirement account
    47  and an individual retirement annuity.   For taxable years  beginning  on
    48  and  after  January first, two thousand nineteen, where an income-eligi-
    49  bility determination is wholly or partly based upon the income of one or
    50  more individuals who did not file  a  return  pursuant  to  section  six
    51  hundred  fifty-one  of  this article for the applicable income tax year,
    52  then in  order  to  be  eligible  for  the  credit  authorized  by  this
    53  subsection,  each such individual must file a statement with the depart-
    54  ment showing the source or sources of his or her income for that  income
    55  tax  year,  and  the  amount  or  amounts  thereof, that would have been
    56  reported on such a return if one had been filed. Such statement shall be

        S. 7509--C                         12                         A. 9509--C
 
     1  filed at such time, and in such form and manner, as may be prescribed by
     2  the department, and shall be subject to the provisions  of  section  six
     3  hundred  ninety-seven  of  this article to the same extent that a return
     4  would  be.  The department shall make such forms and instructions avail-
     5  able for the filing of such statements. The local  assessor  shall  upon
     6  the  request  of  a  taxpayer  assist such taxpayer in the filing of the
     7  statement with the department. Provided further, that if  the  qualified
     8  taxpayer  was  an  owner of the property during the taxable year but did
     9  not own it on December thirty-first of the taxable year, then the deter-
    10  mination as to whether the income of an individual should be included in
    11  "affiliated income" shall be based upon the ownership  and/or  residency
    12  status  of that individual as of the first day of the month during which
    13  the qualified taxpayer ceased to be an owner  of  the  property,  rather
    14  than as of December thirty-first of the taxable year.
    15    §  11.  No application for an enhanced exemption on a final assessment
    16  roll to be completed in 2019 may be approved if the applicants have  not
    17  enrolled in the STAR income verification program established by subpara-
    18  graph  (iv) of paragraph (b) of subdivision 4 of section 425 of the real
    19  property tax law as amended by section two of this  act,  regardless  of
    20  when  the  application  was filed. The assessor shall notify such appli-
    21  cants that participation in that program has become  mandatory  for  all
    22  applicants  and  that  their applications cannot be approved unless they
    23  enroll therein.  The commissioner of taxation and finance shall  provide
    24  a form for assessors to use, at their option, when making this notifica-
    25  tion.
    26    § 12. This act shall take effect immediately.
 
    27                                   PART C
 
    28                            Intentionally Omitted
 
    29                                   PART D
 
    30                            Intentionally Omitted
 
    31                                   PART E
 
    32    Section 1. Subsection (bbb) of section 606 of the tax law is REPEALED.
    33    § 1-a. Section 3-d of the general municipal law is REPEALED.
    34    § 1-b. Section 2023-b of the education law is REPEALED.
    35    §  2. The general municipal law is amended by adding a new section 3-d
    36  to read as follows:
    37    § 3-d. Certification of compliance with tax levy limit.  1.  Upon  the
    38  adoption  of  the budget of a local government unit, the chief executive
    39  officer or budget officer of such local government unit shall certify to
    40  the state comptroller and the commissioner of taxation and finance  that
    41  the  budget  so adopted does not exceed the tax levy limit prescribed in
    42  section three-c of this article and, if the governing body of the  local
    43  government  unit  did enact a local law or approve a resolution to over-
    44  ride the tax levy limit, that such local law or  resolution  was  subse-
    45  quently  repealed. Such certification shall be made in a form and manner
    46  prescribed by the state comptroller in consultation with the commission-
    47  er of taxation and finance.
    48    2. Notwithstanding any other law to the contrary, if  such  a  certif-
    49  ication  has  been  made and the actual tax levy of the local government
    50  unit exceeds the applicable tax levy limit, the excess amount  shall  be

        S. 7509--C                         13                         A. 9509--C
 
     1  placed  in  reserve and used in the manner prescribed by subdivision six
     2  of section three-c of this article, even if a tax levy in excess of  the
     3  tax  levy  limit had been authorized for the applicable fiscal year by a
     4  duly adopted local law or resolution.
     5    3.  Notwithstanding  any provision of law to the contrary, every local
     6  government unit shall report both its proposed budget  and  its  adopted
     7  budget  to  the  office  of the state comptroller at the time and in the
     8  manner as he or she may prescribe, whether or not such budget  has  been
     9  or will be certified as provided by this subdivision.
    10    §  3.  The  education law is amended by adding a new section 2023-b to
    11  read as follows:
    12    § 2023-b. Certification of compliance with tax levy limit.  1.    Upon
    13  the  adoption  of  the  budget of an eligible school district, the chief
    14  executive officer of such school district shall  certify  to  the  state
    15  comptroller,  the  commissioner  of taxation and finance and the commis-
    16  sioner that the budget so adopted does not exceed  the  tax  levy  limit
    17  prescribed  by  section  two thousand twenty-three-a of this part.  Such
    18  certification shall be made in a form and manner prescribed by the state
    19  comptroller in  consultation  with  the  commissioner  of  taxation  and
    20  finance and the commissioner.
    21    2.  If  such  a certification has been made and the actual tax levy of
    22  the school district exceeds the applicable tax levy  limit,  the  excess
    23  amount  shall  be placed in reserve and used in the manner prescribed by
    24  subdivision five of section two thousand twenty-three-a  of  this  part,
    25  even if a tax levy in excess of the tax levy limit had been duly author-
    26  ized for the applicable fiscal year by the school district voters.
    27    3.  Notwithstanding any provision of law to the contrary, every school
    28  district that is subject to the provisions of section two thousand twen-
    29  ty-three-a of this part shall report both its proposed  budget  and  its
    30  adopted  budget  to  the office of the state comptroller and the commis-
    31  sioner at the time and in the manner as they may prescribe,  whether  or
    32  not such budget has been or will be certified as provided by this subdi-
    33  vision.
    34    §  4.  Subdivision  3  of  section 97-rrr of the state finance law, as
    35  amended by section 1 of part F of chapter 59 of the  laws  of  2015,  is
    36  amended to read as follows:
    37    3.  The  monies in such fund shall be appropriated for school property
    38  tax exemptions granted pursuant to the real property tax law and payable
    39  pursuant to section thirty-six hundred nine-e of the education law[, and
    40  for payments to the city of New York pursuant to section fifty-four-f of
    41  this chapter].
    42    § 5. Section 925-b of the real property tax law, as amended by chapter
    43  161 of the laws of 2006, is amended to read as follows:
    44    § 925-b. Extension; certain persons sixty-five years of age  or  over.
    45  Notwithstanding  any contrary provision of this chapter, or any general,
    46  special or local law, code or charter, the governing body of a municipal
    47  corporation other than a county may, by resolution adopted prior to  the
    48  levy  of any taxes on real property located within such municipal corpo-
    49  ration, authorize an extension of no more than five  business  days  for
    50  the payment of taxes without interest or penalty to any resident of such
    51  municipal corporation who has received an exemption pursuant to subdivi-
    52  sion four of section four hundred twenty-five or four hundred sixty-sev-
    53  en  of this chapter, or a credit pursuant to subsection (eee) of section
    54  six hundred six of the tax law, related to a principal residence located
    55  within such municipal corporation. If such an extension is granted,  and
    56  any  taxes are not paid by the final date so provided, those taxes shall

        S. 7509--C                         14                         A. 9509--C
 
     1  be subject to the same interest and penalties that would have applied if
     2  no extension had been granted.
     3    § 6. Paragraph (d) of subdivision 1 of section 928-a of the real prop-
     4  erty  tax law is relettered paragraph (f) and two new paragraphs (d) and
     5  (e) are added to read as follows:
     6    (d) If the taxes of a city,  town,  village  or  school  district  are
     7  collected by a county official, the county shall have the sole authority
     8  to  establish  a  partial  payment program pursuant to this section with
     9  respect to the taxes so collected.
    10    (e) If the taxes of a city, town, village or school district  are  not
    11  collected  by  a  county official, but its tax bills are prepared by the
    12  county, or its tax collection accounting software  is  provided  by  the
    13  county,  then  before  the  city,  town,  village or school district may
    14  implement a partial payment program pursuant to this  section,  it  must
    15  obtain  written approval of the chief executive officer of the county or
    16  the county director of real property tax services.
    17    § 7. Subparagraph (B) of paragraph 7 of subsection  (eee)  of  section
    18  606  of  the tax law, as amended by section 1 of part G of chapter 59 of
    19  the laws of 2017, is amended to read as follows:
    20    (B) Notwithstanding any provision of law to the  contrary,  the  names
    21  and  addresses  of individuals who have applied for or are receiving the
    22  credit authorized by this  subsection  may  be  disclosed  to  assessors
    23  [and], county directors of real property tax services, and municipal tax
    24  collecting officers. In addition, where an agreement is in place between
    25  the  commissioner  and  the head of the tax department of another state,
    26  such information may be disclosed to such official or his or her  desig-
    27  nees. Such information shall be considered confidential and shall not be
    28  subject to further disclosure pursuant to the freedom of information law
    29  or otherwise.
    30    § 7-a. Paragraph (g) of subdivision 2 of section 425 of the real prop-
    31  erty tax law, as added by section 1 of part B of chapter 389 of the laws
    32  of 1997 and as further amended by subdivision (b) of section 1 of part W
    33  of chapter 56 of the laws of 2010, is amended to read as follows:
    34    (g)  Computation  and  certification  by commissioner. It shall be the
    35  responsibility of the commissioner to compute the exempt amount for each
    36  assessing unit in each county in the  manner  provided  herein,  and  to
    37  certify the same to the assessor of each assessing unit and to the coun-
    38  ty  director  of real property tax services of each county. Such certif-
    39  ication shall be  made  at  least  twenty  days  before  the  last  date
    40  prescribed  by  law  for  the  filing  of the tentative assessment roll.
    41  Provided, however, that where school taxes are levied on  a  prior  year
    42  assessment  roll, or on a final assessment roll that was filed more than
    43  one year after the tentative roll was filed, such certification shall be
    44  made no later than fifteen days after the publication of the data needed
    45  to compute the base figure for the enhanced STAR exemption  pursuant  to
    46  clause  (A)  of  subparagraph (vi) of paragraph (b) of this subdivision,
    47  and provided further, that  upon  receipt  of  such  certification,  the
    48  assessor  shall  thereupon  be  authorized  and  directed to correct the
    49  assessment roll to reflect the exempt amount so certified, or, if anoth-
    50  er person has custody or control of the assessment roll, to direct  that
    51  person to make the appropriate corrections.
    52    §  8. Paragraph 6 of subsection (eee) of section 606 of the tax law is
    53  amended by adding a new subparagraph (A) to read as follows:
    54    (A) A married couple  may  not  receive  a  credit  pursuant  to  this
    55  subsection  on  more  than  one residence during any given taxable year,
    56  unless living apart due to legal separation. Nor may  a  married  couple

        S. 7509--C                         15                         A. 9509--C

     1  receive  a  credit  pursuant  to  this subsection on one residence while
     2  receiving an exemption pursuant to section four hundred  twenty-five  of
     3  the  real property tax law on another residence, unless living apart due
     4  to legal separation.
     5    §  9.  This act shall take effect immediately; provided, however, that
     6  sections one, one-a, one-b, two and three of this act shall take  effect
     7  April  15,  2020;  provided  further,  however,  that section 3-d of the
     8  general municipal law, as added by section two of this act, shall expire
     9  and be deemed repealed on the same  date  and  in  the  same  manner  as
    10  section  1  of  part A of chapter 97 of the laws of 2011, expires and is
    11  deemed repealed, and provided that section 2023-b of the education  law,
    12  as  added  by  section  three  of  this  act, shall expire and be deemed
    13  repealed on the same date and in the same manner as section 2 of part  A
    14  of  chapter  97 of the laws of 2011, expires and is deemed repealed, and
    15  provided further that the amendments to paragraph 6 of subsection  (eee)
    16  of  section  606  of the tax law made by section eight of this act shall
    17  take effect immediately and shall apply to taxable years beginning on or
    18  after January 1, 2016.
          REPEAL NOTE: Section 606(bbb) of the  Tax  Law,  section  3-d  of  the
        General  Municipal  Law  and section 2023-b of the Education Law collec-
        tively constituted the enabling legislation for the  tax  freeze  credit
        program.  By the terms of those statutes, the tax freeze credit was only
        applicable  to  taxable  years  2014,  2015  and  2016. Therefore, these
        provisions  no  longer  serve  a  purpose,  except  for  the   reporting
        provisions,  which  facilitate  the administration of the tax levy limit
        program and are being preserved in a reenacted section 3-d of the Gener-
        al Municipal Law and section 2023-b of the Education Law.
 
    19                                   PART F
 
    20                            Intentionally Omitted
 
    21                                   PART G
 
    22    Section 1. Section 4 of chapter 475 of the laws of 2013, amending  the
    23  real  property  tax law relating to assessment ceilings for local public
    24  utility mass real property, is amended to read as follows:
    25    § 4. This act shall take effect on the first of January of the  second
    26  calendar  year  commencing  after  this  act shall have become a law and
    27  shall apply to assessment rolls with taxable status dates  on  or  after
    28  such  date;  provided, however, that this act shall expire and be deemed
    29  repealed [four] eight years after such  effective  date;  and  provided,
    30  further,  that  no assessment of local public utility mass real property
    31  appearing on the municipal assessment roll with a  taxable  status  date
    32  occurring  in the first calendar year after this act shall have become a
    33  law shall be less than ninety percent  or  more  than  one  hundred  ten
    34  percent  of  the  assessment  of  the same property on the date this act
    35  shall have become a law.
    36    § 2. Subdivision 3 of section 499-kkkk of the real property  tax  law,
    37  as  added  by  chapter  475  of  the laws of 2013, is amended to read as
    38  follows:
    39    3. (a) For assessment rolls with taxable status dates in each  of  the
    40  three  calendar  years  including  and  following the year in which this
    41  section shall take effect, the commissioner shall establish  no  assess-
    42  ment  ceiling  that is less than ninety percent or more than one hundred
    43  ten percent of the assessment of such local  public  utility  mass  real

        S. 7509--C                         16                         A. 9509--C
 
     1  property  appearing  on  the  municipal  assessment  roll with a taxable
     2  status date occurring in the second preceding calendar  year  from  when
     3  this  section shall take effect, except that the commissioner may estab-
     4  lish assessment ceilings below the ninety percent level or above the one
     5  hundred  ten  percent  level to take into account any change in level of
     6  assessment and/or to take into account any additions or  retirements  to
     7  public  utility  mass real property or litigation affecting the value or
     8  taxable status of the local public utility mass real property  initiated
     9  prior to the effective date of this section.
    10    (b)  For  assessment  rolls with taxable status dates in the years two
    11  thousand eighteen, two thousand nineteen and two  thousand  twenty,  the
    12  commissioner  shall  establish  no  assessment ceiling that is below the
    13  lower limit or above the upper limit specified in this paragraph, except
    14  that the commissioner may establish assessment ceilings below such lower
    15  limit or above such upper limit to take into account any change in level
    16  of assessment and/or to take into account any additions  or  retirements
    17  to  public  utility mass real property or litigation affecting the value
    18  or taxable status of the local public utility mass real property  initi-
    19  ated prior to the effective date of this section.
    20    (i)  For  assessment  rolls  with taxable status dates in two thousand
    21  eighteen, the assessment ceiling shall not  be  less  than  seventy-five
    22  percent  or  more than one hundred twenty-five percent of the assessment
    23  of such local public utility mass real property appearing on the munici-
    24  pal assessment roll with a taxable status date occurring in the year two
    25  thousand thirteen.
    26    (ii) For assessment rolls with taxable status dates  in  two  thousand
    27  nineteen, the assessment ceiling shall not be less than fifty percent or
    28  more  than  one  hundred  fifty  percent of the assessment of such local
    29  public utility mass real property appearing on the municipal  assessment
    30  roll with a taxable status date occurring in the year two thousand thir-
    31  teen.
    32    (iii)  For  assessment rolls with taxable status dates in two thousand
    33  twenty, the assessment  ceiling  shall  not  be  less  than  twenty-five
    34  percent  or more than one hundred seventy-five percent of the assessment
    35  of such local public utility mass real property appearing on the munici-
    36  pal assessment roll with a taxable status date occurring in the year two
    37  thousand thirteen.
    38    § 3. This act shall take effect immediately, provided,  however,  that
    39  the  amendments  to  subdivision  three  of section 499-kkkk of the real
    40  property tax law made by section two of this act shall  not  affect  the
    41  repeal of such section and shall be deemed to be repealed therewith.
 
    42                                   PART H

    43    Section  1. Subsection (c) of section 683 of the tax law is amended by
    44  adding a new paragraph 12 to read as follows:
    45    (12)  Except  as  otherwise  provided  in  paragraph  three  of   this
    46  subsection,  or  as  otherwise  provided  in this section where a longer
    47  period of time may apply, if a taxpayer  files  an  amended  return,  an
    48  assessment  of  tax  (if not deemed to have been made upon the filing of
    49  the amended return), including recovery of  a  previously  paid  refund,
    50  attributable  to  a  change  or  correction on the amended return from a
    51  prior return may be made at any time within one year after such  amended
    52  return is filed.
    53    §  2.  Subsection  (c)  of  section  1083 of the tax law is amended by
    54  adding a new paragraph 12 to read as follows:

        S. 7509--C                         17                         A. 9509--C
 
     1    (12)  Except  as  otherwise  provided  in  paragraph  three  of   this
     2  subsection,  or  as  otherwise  provided  in this section where a longer
     3  period of time may apply, if a taxpayer  files  an  amended  return,  an
     4  assessment  of  tax  (if not deemed to have been made upon the filing of
     5  the  amended  return),  including  recovery of a previously paid refund,
     6  attributable to a change or correction on  the  amended  return  from  a
     7  prior  return may be made at any time within one year after such amended
     8  return is filed.
     9    § 3. Subdivision (c) of section 11-1783 of the administrative code  of
    10  the  city  of New York is amended by adding a new paragraph 9 to read as
    11  follows:
    12    (9) Except as otherwise provided in paragraph three of  this  subdivi-
    13  sion,  or as otherwise provided in this section where a longer period of
    14  time may apply, if a taxpayer files an amended return, an assessment  of
    15  tax  (if  not  deemed  to  have been made upon the filing of the amended
    16  return), including recovery of a previously paid refund, attributable to
    17  a change or correction on the amended return from a prior return may  be
    18  made at any time within one year after such amended return is filed.
    19    § 4. This act shall take effect immediately and shall apply to amended
    20  returns filed on or after the effective date of this act.
 
    21                                   PART I
 
    22    Section  1.  Paragraph  1 of subdivision (d) of section 658 of the tax
    23  law, as amended by chapter 166 of the laws of 1991, is amended  to  read
    24  as follows:
    25    (1) The commissioner of taxation and finance may prescribe regulations
    26  and  instructions  requiring returns of information to be made and filed
    27  on or before February twenty-eighth of each year as to  the  payment  or
    28  crediting in any calendar year of amounts of six hundred dollars or more
    29  to  any taxpayer under this article. Such returns may be required of any
    30  person, including lessees or mortgagors of real  or  personal  property,
    31  fiduciaries, employers, and all officers and employees of this state, or
    32  of  any  municipal  corporation  or political subdivision of this state,
    33  having the control, receipt, custody, disposal or payment  of  interest,
    34  rents,  salaries,  wages,  premiums, annuities, compensations, remunera-
    35  tions, emoluments or other  fixed  or  determinable  gains,  profits  or
    36  income,  except interest coupons payable to bearer. Information required
    37  to be furnished pursuant to paragraph four of subsection (a) of  section
    38  six  hundred  seventy-four  on a quarterly combined withholding and wage
    39  reporting return covering [the last] each calendar quarter of each  year
    40  and relating to tax withheld on wages paid by an employer to an employee
    41  for [the full] each calendar [year] quarter, shall constitute the return
    42  of  information  required  to be made under this section with respect to
    43  such wages.
    44    § 2. Subparagraph (A) of paragraph 4 of subsection (a) of section  674
    45  of  the  tax  law,  as  amended by section 1 of subpart E of part V-1 of
    46  chapter 57 of the laws of 2009, is amended to read as follows:
    47    (A) All employers described in paragraph  one  of  subsection  (a)  of
    48  section  six  hundred  seventy-one  of  this part, including those whose
    49  wages paid are not sufficient to require the withholding of tax from the
    50  wages of any of their employees, all employers required to  provide  the
    51  wage  reporting  information  for the employees described in subdivision
    52  one of section one  hundred  seventy-one-a  of  this  chapter,  and  all
    53  employers   liable  for  unemployment  insurance  contributions  or  for
    54  payments in lieu of such contributions pursuant to article  eighteen  of

        S. 7509--C                         18                         A. 9509--C
 
     1  the labor law, shall file a quarterly combined withholding, wage report-
     2  ing  and  unemployment insurance return detailing the preceding calendar
     3  quarter's withholding tax transactions, such  quarter's  wage  reporting
     4  information, such quarter's withholding reconciliation information, such
     5  quarter's  unemployment  insurance contributions, and such other related
     6  information as the commissioner of taxation and finance or  the  commis-
     7  sioner  of labor, as applicable, may prescribe. [In addition, the return
     8  covering the last calendar quarter of each year shall also include with-
     9  holding reconciliation information for such calendar year.] Such returns
    10  shall be filed no later than the last day of  the  month  following  the
    11  last day of each calendar quarter.
    12    §  3.  Paragraph 3 of subsection (v) of section 685 of the tax law, as
    13  amended by chapter 477 of the laws  of  1998,  is  amended  to  read  as
    14  follows:
    15    (3)  Failure  to  provide  complete  and  correct employee withholding
    16  reconciliation information. In the case of a failure by an  employer  to
    17  provide  complete and correct [annual] quarterly withholding information
    18  relating to individual employees on a  quarterly  combined  withholding,
    19  wage  reporting  and  unemployment  insurance return covering [the last]
    20  each calendar quarter of a year, such employer shall, unless it is shown
    21  that such failure is due to reasonable cause  and  not  due  to  willful
    22  neglect,  pay a penalty equal to the product of fifty dollars multiplied
    23  by the number of employees for whom such information  is  incomplete  or
    24  incorrect;  provided,  however,  that  if  the  number of such employees
    25  cannot be determined  from  the  quarterly  combined  withholding,  wage
    26  reporting  and  unemployment  insurance  return,  the  commissioner  may
    27  utilize any information in the commissioner's possession in making  such
    28  determination.  The total amount of the penalty imposed pursuant to this
    29  paragraph on an employer for any such failure for [the last] each calen-
    30  dar quarter of a year shall not exceed ten thousand dollars.
    31    § 4. This act shall take effect immediately and shall apply to  calen-
    32  dar quarters beginning on or after January 1, 2019.
 
    33                                   PART J
 
    34    Section 1. Paragraph (i) of subdivision (d) of section 1105 of the tax
    35  law, as amended by chapter 405 of the laws of 1971 and subparagraph 3 as
    36  amended  by  section 1 of part DD of chapter 407 of the laws of 1999, is
    37  amended to read as follows:
    38    (i) The receipts from every sale, other  than  sales  for  resale,  of
    39  beer,  wine  or  other  alcoholic  beverages  or  any other drink of any
    40  nature, or from every sale, other than sales for  resale,  of  food  and
    41  drink  of  any  nature or of food alone, when sold in or by restaurants,
    42  taverns or other establishments in this state, or by caterers, including
    43  in the amount of such receipts  any  cover,  minimum,  entertainment  or
    44  other  charge  made to patrons or customers (except those receipts taxed
    45  pursuant to subdivision (f) of this section):
    46    (1) in all instances where the sale is for consumption on the premises
    47  where sold;
    48    (2) in those instances where the vendor or any person  whose  services
    49  are  arranged for by the vendor, after the delivery of the food or drink
    50  by or on behalf of the vendor for consumption off the  premises  of  the
    51  vendor,  serves  or  assists  in serving, cooks, heats or provides other
    52  services with respect to the food or drink; and
    53    (3) in those instances where  the  sale  is  made  through  a  vending
    54  machine that is activated by use of coin, currency, credit card or debit

        S. 7509--C                         19                         A. 9509--C
 
     1  card  (except  the  sale of drinks in a heated state made through such a
     2  vending machine) or is for consumption off the premises of  the  vendor,
     3  except  where food (other than sandwiches) or drink or both are (A) sold
     4  in  an  unheated state and, (B) are of a type commonly sold for consump-
     5  tion off the premises and in the same form and condition, quantities and
     6  packaging, in establishments which are  food  stores  other  than  those
     7  principally engaged in selling foods prepared and ready to be eaten.
     8    §  2. This act shall take effect June 1, 2018 and shall apply to sales
     9  made on and after such date.

    10                                   PART K
 
    11    Section 1. The tax law is amended by adding a  new  section  171-z  to
    12  read as follows:
    13    §  171-z. Information sharing with the comptroller regarding unclaimed
    14  funds. 1. Notwithstanding any other law, the commissioner is  authorized
    15  to  release  to  the  comptroller  information regarding fixed and final
    16  unwarranted debts of taxpayers  for  purposes  of  collecting  unclaimed
    17  funds  from the comptroller to satisfy fixed and final unwarranted debts
    18  owed by taxpayers. For purposes of this section, the  term  "unwarranted
    19  debt"  shall mean past-due tax liabilities, including unpaid tax, inter-
    20  est and penalty, that the commissioner is required by law to collect and
    21  that have become fixed and final such that the taxpayer  no  longer  has
    22  any  right  to  administrative  or judicial review and a warrant has not
    23  been filed; and the term "taxpayer" shall mean  any  individual,  corpo-
    24  ration,  partnership, limited liability partnership or company, partner,
    25  member, manager, sole proprietorship, estate, trust, fiduciary or  enti-
    26  ty,  who  or which has been identified as owing taxes to the state. This
    27  section shall not be deemed to abrogate or limit in any way  the  powers
    28  and  authority  of  the comptroller to set off debts owed the state from
    29  unclaimed funds, under the constitution of the state or any other law.
    30    2. The comptroller shall keep all information he or she  obtains  from
    31  the commissioner confidential, and any employee, agent or representative
    32  of  the  comptroller is prohibited from disclosing any taxpayer informa-
    33  tion received under this section to anyone other than  the  commissioner
    34  or  staff  of  the  department  or  staff of the department of audit and
    35  control for the purposes described in this section.
    36    § 2. This act shall take effect immediately.
 
    37                                   PART L
 
    38                            Intentionally Omitted
 
    39                                   PART M
 
    40                            Intentionally Omitted
 
    41                                   PART N
 
    42                            Intentionally Omitted
 
    43                                   PART O
 
    44    Section 1. Subparagraph (B)  of  paragraph  1  of  subsection  (b)  of
    45  section  605  of  the  tax  law, as amended by chapter 28 of the laws of
    46  1987, is amended to read as follows:

        S. 7509--C                         20                         A. 9509--C
 
     1    (B) who [is not domiciled in this state  but]  maintains  a  permanent
     2  place  of  abode in this state and spends in the aggregate more than one
     3  hundred eighty-three days of the taxable year in this state, whether  or
     4  not  domiciled in this state for any portion of the taxable year, unless
     5  such  individual  is in active service in the armed forces of the United
     6  States.
     7    § 2. Paragraph 2 of subsection (a) of section 1305 of the tax law,  as
     8  amended  by  chapter  225  of  the  laws  of 1977, is amended to read as
     9  follows:
    10    (2) who [is not domiciled in such  city  but]  maintains  a  permanent
    11  place  of  abode  in such city and spends in the aggregate more than one
    12  hundred eighty-three days of the taxable year in such city,  whether  or
    13  not  domiciled  in this city for any portion of the taxable year, unless
    14  such individual is in active service in the armed forces of  the  United
    15  States.
    16    §  3.  Subparagraph  (B)  of paragraph 1 of subdivision (b) of section
    17  11-1705 of the administrative code of the city of New York,  as  amended
    18  by chapter 333 of the laws of 1987, is amended to read as follows:
    19    (B)  who  [is  not  domiciled  in this city but] maintains a permanent
    20  place of abode in this city and spends in the aggregate  more  than  one
    21  hundred  eighty-three  days of the taxable year in this city, whether or
    22  not domiciled in this city for any portion of the taxable  year,  unless
    23  such  individual  is in active service in the armed forces of the United
    24  States.
    25    § 4. This act shall take effect immediately and shall apply to taxable
    26  years commencing on or after such date.
 
    27                                   PART P
 
    28    Section 1. Paragraph 1 of subsection (c-1) of section 606 of  the  tax
    29  law,  as  amended by section 1 of part L-1 of chapter 109 of the laws of
    30  2006, is amended to read as follows:
    31    (1) A resident taxpayer shall be allowed a credit as  provided  herein
    32  equal to the greater of one hundred dollars times the number of qualify-
    33  ing  children  of the taxpayer or the applicable percentage of the child
    34  tax credit allowed the taxpayer under section twenty-four of the  inter-
    35  nal  revenue  code  for the same taxable year for each qualifying child.
    36  Provided, however, in the case of  a  taxpayer  whose  federal  adjusted
    37  gross  income  exceeds  the  applicable  threshold  amount  set forth by
    38  section 24(b)(2) of the Internal Revenue Code, the credit shall only  be
    39  equal  to  the applicable percentage of the child tax credit allowed the
    40  taxpayer under section 24 of the Internal Revenue Code for each qualify-
    41  ing child. For the purposes of this subsection, a qualifying child shall
    42  be a child who meets the definition of  qualified  child  under  section
    43  24(c)  of  the  internal revenue code and is at least four years of age.
    44  The applicable percentage shall be thirty-three percent.   For  purposes
    45  of  this subsection, any reference to section 24 of the Internal Revenue
    46  Code shall be a reference to such  section  as  it  existed  immediately
    47  prior to the enactment of Public Law 115-97.
    48    § 2. This act shall take effect immediately and shall apply to taxable
    49  years commencing on or after January 1, 2018.
 
    50                                   PART Q

        S. 7509--C                         21                         A. 9509--C
 
     1    Section  1.  Paragraphs (a) and (b) of subdivision 29 of section 210-B
     2  of the tax law, as amended by section 1 of part I of chapter 60  of  the
     3  laws of 2016, are amended to read as follows:
     4    (a) Allowance of credit. For taxable years beginning on or after Janu-
     5  ary  first,  two thousand fifteen and before January first, two thousand
     6  [nineteen] twenty-one, a taxpayer shall  be  allowed  a  credit,  to  be
     7  computed  as  provided  in  this subdivision, against the tax imposed by
     8  this article, for hiring and employing, for not less than one  year  and
     9  for not less than thirty-five hours each week, a qualified veteran with-
    10  in  the  state.   The taxpayer may claim the credit in the year in which
    11  the qualified veteran completes one year of employment by the  taxpayer.
    12  If  the  taxpayer  claims the credit allowed under this subdivision, the
    13  taxpayer may not use the hiring of a qualified veteran that is the basis
    14  for this credit in the basis of any  other  credit  allowed  under  this
    15  article.
    16    (b) Qualified veteran. A qualified veteran is an individual:
    17    (1)  who  served  on  active duty in the United States army, navy, air
    18  force, marine corps, coast guard or the reserves thereof, or who  served
    19  in  active military service of the United States as a member of the army
    20  national guard, air national guard, New York guard  or  New  York  naval
    21  militia;  who  was  released  from  active  duty by general or honorable
    22  discharge after September eleventh, two thousand one;
    23    (2) who commences employment by the qualified  taxpayer  on  or  after
    24  January  first,  two  thousand  fourteen,  and before January first, two
    25  thousand [eighteen] twenty; and
    26    (3) who certifies by signed affidavit, under penalty of perjury,  that
    27  he or she has not been employed for thirty-five or more hours during any
    28  week  in  the  one hundred eighty day period immediately prior to his or
    29  her employment by the taxpayer.
    30    § 2. Paragraphs 1 and 2 of subsection (a-2) of section 606 of the  tax
    31  law,  as  amended  by  section  2 of part I of chapter 60 of the laws of
    32  2016, are amended to read as follows:
    33    (1) Allowance of credit. For taxable years beginning on or after Janu-
    34  ary first, two thousand fifteen and before January first,  two  thousand
    35  [nineteen]  twenty-one,  a  taxpayer  shall  be  allowed a credit, to be
    36  computed as provided in this subsection, against the tax imposed by this
    37  article, for hiring and employing, for not less than one  year  and  for
    38  not  less  than  thirty-five hours each week, a qualified veteran within
    39  the state.  The taxpayer may claim the credit in the year in  which  the
    40  qualified  veteran  completes one year of employment by the taxpayer. If
    41  the taxpayer claims  the  credit  allowed  under  this  subsection,  the
    42  taxpayer may not use the hiring of a qualified veteran that is the basis
    43  for  this  credit  in  the  basis of any other credit allowed under this
    44  article.
    45    (2) Qualified veteran. A qualified veteran is an individual:
    46    (A) who served on active duty in the United  States  army,  navy,  air
    47  force,  marine corps, coast guard or the reserves thereof, or who served
    48  in active military service of the United States as a member of the  army
    49  national  guard,  air  national  guard, New York guard or New York naval
    50  militia; who was released from  active  duty  by  general  or  honorable
    51  discharge after September eleventh, two thousand one;
    52    (B)  who  commences  employment  by the qualified taxpayer on or after
    53  January first, two thousand fourteen,  and  before  January  first,  two
    54  thousand [eighteen] twenty; and
    55    (C)  who certifies by signed affidavit, under penalty of perjury, that
    56  he or she has not been employed for thirty-five or more hours during any

        S. 7509--C                         22                         A. 9509--C
 
     1  week in the one hundred eighty day period immediately prior  to  his  or
     2  her employment by the taxpayer.
     3    §  3.  Paragraphs  1 and 2 of subdivision (g-1) of section 1511 of the
     4  tax law, as amended by section 3 of part I of chapter 60 of the laws  of
     5  2016, are amended to read as follows:
     6    (1) Allowance of credit. For taxable years beginning on or after Janu-
     7  ary  first,  two thousand fifteen and before January first, two thousand
     8  [nineteen] twenty-one, a taxpayer shall  be  allowed  a  credit,  to  be
     9  computed  as  provided  in  this subdivision, against the tax imposed by
    10  this article, for hiring and employing, for not less than one  year  and
    11  for not less than thirty-five hours each week, a qualified veteran with-
    12  in  the  state.   The taxpayer may claim the credit in the year in which
    13  the qualified veteran completes one year of employment by the  taxpayer.
    14  If  the  taxpayer  claims the credit allowed under this subdivision, the
    15  taxpayer may not use the hiring of a qualified veteran that is the basis
    16  for this credit in the basis of any  other  credit  allowed  under  this
    17  article.
    18    (2) Qualified veteran. A qualified veteran is an individual:
    19    (A)  who  served  on  active duty in the United States army, navy, air
    20  force, marine corps, coast guard or the reserves thereof, or who  served
    21  in  active military service of the United States as a member of the army
    22  national guard, air national guard, New York guard  or  New  York  naval
    23  militia;  who  was  released  from  active  duty by general or honorable
    24  discharge after September eleventh, two thousand one;
    25    (B) who commences employment by the qualified  taxpayer  on  or  after
    26  January  first,  two  thousand  fourteen,  and before January first, two
    27  thousand [eighteen] twenty; and
    28    (C) who certifies by signed affidavit, under penalty of perjury,  that
    29  he or she has not been employed for thirty-five or more hours during any
    30  week  in  the  one hundred eighty day period immediately prior to his or
    31  her employment by the taxpayer.
    32    § 4. This act shall take effect immediately.
 
    33                                   PART R
 
    34    Section 1. Subdivision (c) of  section  25-a  of  the  labor  law,  as
    35  amended  by  section  1 of part AA of chapter 56 of the laws of 2015, is
    36  amended to read as follows:
    37    (c) A qualified employer shall be entitled to a tax  credit  equal  to
    38  (1)  [five]  seven  hundred fifty dollars per month for up to six months
    39  for each qualified employee the employer employs in a full-time  job  or
    40  [two] three hundred [fifty] seventy-five dollars per month for up to six
    41  months  for  each qualified employee the employer employs in a part-time
    42  job of at least twenty hours per week or ten hours  per  week  when  the
    43  qualified  employee is enrolled in high school full-time, (2) [one thou-
    44  sand] fifteen  hundred  dollars  for  each  qualified  employee  who  is
    45  employed for at least an additional six consecutive months by the quali-
    46  fied  employer  in a full-time job or [five] seven hundred fifty dollars
    47  for each qualified employee who is employed for at least  an  additional
    48  six  consecutive  months by the qualified employer in a part-time job of
    49  at least twenty hours per week or ten hours per week when the  qualified
    50  employee  is  enrolled  in  high school full-time, and (3) an additional
    51  [one thousand] fifteen hundred dollars for each qualified  employee  who
    52  is employed for at least an additional year after the [first year of the
    53  employee's  employment]  completion of the time periods and satisfaction
    54  of the conditions set forth in paragraphs one and two of  this  subdivi-

        S. 7509--C                         23                         A. 9509--C
 
     1  sion  by  the  qualified  employer  in  a  full-time job or [five] seven
     2  hundred fifty dollars for each qualified employee who is employed for at
     3  least an additional year after the [first year of the employee's employ-
     4  ment]  completion of the time periods and satisfaction of the conditions
     5  set forth in paragraphs one and two of this subdivision by the qualified
     6  employer in a part-time job of at least twenty hours  per  week  or  ten
     7  hours  per  week  when the qualified employee is enrolled in high school
     8  full time. The tax credits shall be claimed by the qualified employer as
     9  specified in subdivision thirty-six of section  two  hundred  ten-B  and
    10  subsection (tt) of section six hundred six of the tax law.
    11    §  2.  Subdivisions (d), (e) and (f) of section 25-a of the labor law,
    12  subdivisions (d) and (e) as amended by section 1 of subpart A of part  N
    13  of  chapter  59  of  the  laws of 2017 and subdivision (f) as amended by
    14  section 1 of part AA of chapter 56 of the laws of 2015, are  amended  to
    15  read as follows:
    16    (d)  To  participate in the program established under this section, an
    17  employer must submit an application (in a form prescribed by the commis-
    18  sioner) to the commissioner after January first, two thousand twelve but
    19  no later than November thirtieth, two thousand twelve for  program  one,
    20  after  January  first,  two thousand fourteen but no later than November
    21  thirtieth, two thousand fourteen for program two, after  January  first,
    22  two  thousand fifteen but no later than November thirtieth, two thousand
    23  fifteen for program three, after January first, two thousand sixteen but
    24  no later than November thirtieth, two thousand sixteen for program four,
    25  after January first, two thousand seventeen but no later  than  November
    26  thirtieth, two thousand seventeen for program five, after January first,
    27  two thousand eighteen but no later than November thirtieth, two thousand
    28  eighteen for program six, after January first, two thousand nineteen but
    29  no  later  than  November  thirtieth,  two thousand nineteen for program
    30  seven, after January first, two thousand twenty but no later than Novem-
    31  ber thirtieth, two thousand twenty  for  program  eight,  after  January
    32  first, two thousand twenty-one but no later than November thirtieth, two
    33  thousand twenty-one for program nine, and after January first, two thou-
    34  sand twenty-two but no later than November thirtieth, two thousand twen-
    35  ty-two for program ten. The qualified employees must start their employ-
    36  ment  on  or  after January first, two thousand twelve but no later than
    37  December thirty-first, two thousand twelve for program one, on or  after
    38  January  first, two thousand fourteen but no later than December thirty-
    39  first, two thousand fourteen for program two, on or after January first,
    40  two thousand fifteen but no later than December thirty-first, two  thou-
    41  sand  fifteen for program three, on or after January first, two thousand
    42  sixteen but no later than December thirty-first,  two  thousand  sixteen
    43  for  program four, on or after January first, two thousand seventeen but
    44  no later than December thirty-first, two thousand seventeen for  program
    45  five, on or after January first, two thousand eighteen but no later than
    46  December  thirty-first,  two  thousand  eighteen  for program six, on or
    47  after January first, two thousand nineteen but no  later  than  December
    48  thirty-first, two thousand nineteen for program seven, on or after Janu-
    49  ary  first, two thousand twenty but no later than December thirty-first,
    50  two thousand twenty for program eight, on or after  January  first,  two
    51  thousand  twenty-one  but no later than December thirty-first, two thou-
    52  sand twenty-one for program nine, and on or  after  January  first,  two
    53  thousand  twenty-two  but no later than December thirty-first, two thou-
    54  sand twenty-two for  program  ten.  [The  commissioner  shall  establish
    55  guidelines  and  criteria  that  specify  requirements  for employers to
    56  participate in the program including criteria for  certifying  qualified

        S. 7509--C                         24                         A. 9509--C

     1  employees, ensuring that the process established will minimize any undue
     2  delay  in  issuing  the certificate of eligibility. Any regulations that
     3  the commissioner determines are necessary may be adopted on an emergency
     4  basis  notwithstanding  anything  to the contrary in section two hundred
     5  two of the state administrative procedure  act.  Such  requirements  may
     6  include  the  types of industries that the employers are engaged in. The
     7  commissioner may give preference to employers that are engaged in demand
     8  occupations or industries, or in regional growth sectors, including  but
     9  not  limited  to  those  identified by the regional economic development
    10  councils, such as clean energy, healthcare, advanced  manufacturing  and
    11  conservation.  In  addition,  the  commissioner shall give preference to
    12  employers who offer advancement and employee  benefit  packages  to  the
    13  qualified individuals.] As part of such application, an employer must:
    14    (1) agree to allow the department of taxation and finance to share its
    15  tax  information  with the commissioner. However, any information shared
    16  as a result of this agreement shall not be available for  disclosure  or
    17  inspection under the state freedom of information law, and
    18    (2)  allow the commissioner and its agents and the department of taxa-
    19  tion and finance and its agents access to any and all books and  records
    20  of employers the commissioner may require to monitor compliance.
    21    (e)  If, after reviewing the application submitted by an employer, the
    22  commissioner determines that such employer is eligible to participate in
    23  the program established under this section, the commissioner shall issue
    24  the employer a preliminary certificate of eligibility  that  establishes
    25  the  employer  as  a  qualified employer. The preliminary certificate of
    26  eligibility shall specify the maximum amount  of  tax  credit  that  the
    27  employer [will] may be allowed to claim and the program year under which
    28  it  [can]  may be claimed. The maximum amount of tax credit the employer
    29  is allowed to claim shall be computed as prescribed in  subdivision  (c)
    30  of this section.
    31    (f) The commissioner shall annually publish a report. Such report must
    32  contain  the  names  and  addresses of any employer issued a preliminary
    33  certificate of eligibility  under  this  section,  [and]  the  [maximum]
    34  amount  of  New  York  youth  works  tax credit allowed to the qualified
    35  employer as specified on [such] an annual final certificate  of  [eligi-
    36  bility]  tax  credit  and  any  other  information  as determined by the
    37  commissioner.
    38    § 3. Section 25-a of the labor law is  amended  by  adding  three  new
    39  subdivisions (e-1), (e-2) and (e-3) to read as follows:
    40    (e-1)(1)  To  receive  an  annual final certificate of tax credit, the
    41  qualified employer must annually submit, on or  before  January  thirty-
    42  first of the calendar year subsequent to the payment of wages paid to an
    43  eligible employee, a report to the commissioner, in a form prescribed by
    44  the  commissioner.  The  report  must  demonstrate that the employer has
    45  satisfied all eligibility requirements and provided all the  information
    46  necessary  for  the  commissioner  to compute an actual amount of credit
    47  allowed.
    48    (2) After reviewing the report and finding it sufficient, the  commis-
    49  sioner  shall  issue  an  annual  final  certificate of tax credit. Such
    50  certificate shall include, in addition  to  any  other  information  the
    51  commissioner determines is necessary, the following information:
    52    (i)  The  name  and  employer  identification  number of the qualified
    53  employer;
    54    (ii) The program year for the corresponding credit award;
    55    (iii) The actual amount of credit to which the qualified  employer  is
    56  entitled  for  that calendar year or the fiscal year in which the annual

        S. 7509--C                         25                         A. 9509--C
 
     1  final certificate is issued,  which  actual  amount  cannot  exceed  the
     2  amount  of  credit listed on the preliminary certificate but may be less
     3  than such amount; and
     4    (iv)  A unique certificate number identifying the annual final certif-
     5  icate of tax credit.
     6    (e-2) In determining the amount of credit for purposes of  the  annual
     7  final  certificate of tax credit, the portion of the credit described in
     8  paragraph one of subdivision (c) of this section shall  be  allowed  for
     9  the calendar year in which the wages are paid to the qualified employee,
    10  the  portion of the credit described in paragraph two of subdivision (c)
    11  of this section shall be allowed for the  calendar  year  in  which  the
    12  additional  six  consecutive  month  period ends, and the portion of the
    13  credit described in paragraph three of subdivision (c) of  this  section
    14  shall  be  allowed for the calendar year in which the additional year of
    15  consecutive employment ends after the completion of the time periods and
    16  satisfaction of the conditions set forth in paragraphs one  and  two  of
    17  subdivision  (c)  of this section.   If the qualified employer's taxable
    18  year is a calendar year, the employer shall be  entitled  to  claim  the
    19  credit  as  calculated  on the annual final certificate of tax credit on
    20  the calendar year return for which the annual final certificate  of  tax
    21  credit  was issued. If the qualified employer's taxable year is a fiscal
    22  year, the employer shall be entitled to claim the credit  as  calculated
    23  on  the  annual  final  certificate  of tax credit on the return for the
    24  fiscal year that encompasses the date on which the annual final  certif-
    25  icate of tax credit is issued.
    26    (e-3)  The  commissioner  shall establish guidelines and criteria that
    27  specify requirements for employers to participate in the program includ-
    28  ing criteria for certifying qualified employees, and issuing the prelim-
    29  inary certificate of eligibility and annual  final  certificate  of  tax
    30  credit.   Such requirements may include the types of industries that the
    31  employers are engaged  in.  The  commissioner  may  give  preference  to
    32  employers  that  are  engaged in demand occupations or industries, or in
    33  regional growth sectors, including but not limited to  those  identified
    34  by  the  regional  economic  development councils, such as clean energy,
    35  healthcare, advanced manufacturing and conservation.  In  addition,  the
    36  commissioner  shall  give  preference to employers who offer advancement
    37  and employee benefit packages to the qualified individuals.
    38    § 4. Paragraph (a) of subdivision 36 of section 210-B of the tax  law,
    39  as amended by section 2 of part AA of chapter 56 of the laws of 2015, is
    40  amended to read as follows:
    41    (a) A taxpayer that has been certified by the commissioner of labor as
    42  a  qualified employer pursuant to section twenty-five-a of the labor law
    43  shall be allowed a credit against the tax imposed by this article  equal
    44  to (i) [five] seven hundred fifty dollars per month for up to six months
    45  for  each  qualified employee the employer employs in a full-time job or
    46  [two] three hundred [fifty] seventy-five dollars per month for up to six
    47  months for each qualified employee the employer employs in  a  part-time
    48  job  of  at  least  twenty hours per week or ten hours per week when the
    49  qualified employee is enrolled in high school full-time, (ii) [one thou-
    50  sand] fifteen  hundred  dollars  for  each  qualified  employee  who  is
    51  employed for at least an additional six consecutive months by the quali-
    52  fied  employer  in a full-time job or [five] seven hundred fifty dollars
    53  for each qualified employee who is employed for at least  an  additional
    54  six  consecutive  months by the qualified employer in a part-time job of
    55  at least twenty hours per week or ten hours per week when the  qualified
    56  employee  is  enrolled in high school full-time, and (iii) an additional

        S. 7509--C                         26                         A. 9509--C
 
     1  [one thousand] fifteen hundred dollars for each qualified  employee  who
     2  is employed for at least an additional year after the [first year of the
     3  employee's  employment]  completion of the time periods and satisfaction
     4  of  the conditions set forth in subparagraphs (i) and (ii) of this para-
     5  graph by the qualified employer in  a  full-time  job  or  [five]  seven
     6  hundred fifty dollars for each qualified employee who is employed for at
     7  least an additional year after the [first year of the employee's employ-
     8  ment]  completion of the time periods and satisfaction of the conditions
     9  set forth in subparagraphs (i) and (ii) of this paragraph by the  quali-
    10  fied  employer  in  a part-time job of at least twenty hours per week or
    11  ten hours per week when the  qualified  employee  is  enrolled  in  high
    12  school  full-time. For purposes of this subdivision, the term "qualified
    13  employee" shall have the same meaning as set forth in subdivision (b) of
    14  section twenty-five-a of the  labor  law.  The  portion  of  the  credit
    15  described in subparagraph (i) of this paragraph shall be allowed for the
    16  taxable  year in which the wages are paid to the qualified employee, the
    17  portion of the credit described in subparagraph (ii) of  this  paragraph
    18  shall  be  allowed in the taxable year in which the additional six month
    19  period ends, and the portion of the  credit  described  in  subparagraph
    20  (iii)  of  this  paragraph shall be allowed in the taxable year in which
    21  the additional year after the first year of employment ends.
    22    § 5. Paragraph (a) of subdivision 36 of section 210-B of the tax  law,
    23  as amended by section four of this act, is amended to read as follows:
    24    (a) A taxpayer that has been certified by the commissioner of labor as
    25  a  qualified employer pursuant to section twenty-five-a of the labor law
    26  and received an annual final certificate of tax credit from such commis-
    27  sioner shall be allowed a credit against the tax imposed by this article
    28  equal to [(i) seven hundred fifty dollars per month for up to six months
    29  for each qualified employee the employer employs in a full-time  job  or
    30  three  hundred  seventy-five  dollars per month for up to six months for
    31  each qualified employee the employer employs in a part-time  job  of  at
    32  least  twenty  hours  per  week or ten hours per week when the qualified
    33  employee is enrolled in high  school  full-time,  (ii)  fifteen  hundred
    34  dollars  for  each  qualified  employee  who is employed for at least an
    35  additional six consecutive months by the qualified employer in  a  full-
    36  time  job or seven hundred fifty dollars for each qualified employee who
    37  is employed for at least an additional six  consecutive  months  by  the
    38  qualified  employer in a part-time job of at least twenty hours per week
    39  or ten hours per week when the qualified employee is  enrolled  in  high
    40  school  full-time,  and  (iii) an additional fifteen hundred dollars for
    41  each qualified employee who is employed for at least an additional  year
    42  after  the completion of the time periods and satisfaction of the condi-
    43  tions set forth in subparagraphs (i) and (ii) of this paragraph  by  the
    44  qualified employer in a full-time job or seven hundred fifty dollars for
    45  each  qualified employee who is employed for at least an additional year
    46  after the completion of the time periods and satisfaction of the  condi-
    47  tions  set  forth in subparagraphs (i) and (ii) of this paragraph by the
    48  qualified employer in a part-time job of at least twenty hours per  week
    49  or  ten  hours  per week when the qualified employee is enrolled in high
    50  school full-time. For purposes of this subdivision, the term  "qualified
    51  employee" shall have the same meaning as set forth in subdivision (b) of
    52  section  twenty-five-a  of  the  labor  law.  The  portion of the credit
    53  described in subparagraph (i) of this paragraph shall be allowed for the
    54  taxable year in which the wages are paid to the qualified employee,  the
    55  portion  of  the credit described in subparagraph (ii) of this paragraph
    56  shall be allowed in the taxable year in which the additional  six  month

        S. 7509--C                         27                         A. 9509--C

     1  period  ends,  and  the  portion of the credit described in subparagraph
     2  (iii) of this paragraph shall be allowed in the taxable  year  in  which
     3  the  additional year after the first year of employment ends] the amount
     4  listed  on  the  annual  final  certificate  of tax credit issued by the
     5  commissioner of labor pursuant to section  twenty-five-a  of  the  labor
     6  law.    If the qualified employer's taxable year is a calendar year, the
     7  employer shall be entitled to claim the  credit  as  calculated  on  the
     8  annual  final  certificate of tax credit on the calendar year return for
     9  which the annual final certificate of tax  credit  was  issued.  If  the
    10  qualified  employer's  taxable year is a fiscal year, the employer shall
    11  be entitled to claim the  credit  as  calculated  on  the  annual  final
    12  certificate  of tax credit on the return for the fiscal year that encom-
    13  passes the date on which the annual final certificate of tax  credit  is
    14  issued.  For  the  purposes  of  this  subdivision,  the term "qualified
    15  employee" shall have the same meaning as set forth in subdivision (b) of
    16  section twenty-five-a of the labor law.
    17    § 6. Paragraph (c) of subdivision 36 of section 210-B of the tax  law,
    18  as  added  by section 17 of part A of chapter 59 of the laws of 2014, is
    19  amended to read as follows:
    20    (c) The taxpayer [may] shall be required to attach to its  tax  return
    21  its  annual  final certificate of [eligibility] tax credit issued by the
    22  commissioner of labor pursuant to section  twenty-five-a  of  the  labor
    23  law. In no event shall the taxpayer be allowed a credit greater than the
    24  amount  of  the credit listed on the annual final certificate of [eligi-
    25  bility] tax credit.  Notwithstanding any provision of  this  chapter  to
    26  the  contrary,  the  commissioner  and  the commissioner's designees may
    27  release the names and addresses of any taxpayer claiming this credit and
    28  the amount of the credit earned by the taxpayer.  Provided, however,  if
    29  a  taxpayer  claims  this  credit  because  it  is a member of a limited
    30  liability company or a partner in a  partnership,  only  the  amount  of
    31  credit  earned by the entity and not the amount of credit claimed by the
    32  taxpayer may be released.
    33    § 7. Paragraph 1 of subsection (tt) of section 606 of the tax law,  as
    34  amended  by  section  3 of part AA of chapter 56 of the laws of 2015, is
    35  amended to read as follows:
    36    (1) A taxpayer that has been certified by the commissioner of labor as
    37  a qualified employer pursuant to section twenty-five-a of the labor  law
    38  shall  be allowed a credit against the tax imposed by this article equal
    39  to (A) [five] seven hundred fifty dollars per month for up to six months
    40  for each qualified employee the employer employs in a full-time  job  or
    41  [two] three hundred [fifty] seventy-five dollars per month for up to six
    42  months  for  each qualified employee the employer employs in a part-time
    43  job of at least twenty hours per week or ten hours  per  week  when  the
    44  qualified  employee  is  enrolled in high school full-time, and (B) [one
    45  thousand] fifteen hundred dollars for each  qualified  employee  who  is
    46  employed for at least an additional six consecutive months by the quali-
    47  fied  employer  in a full-time job or [five] seven hundred fifty dollars
    48  for each qualified employee who is employed for at least  an  additional
    49  six  consecutive  months by the qualified employer in a part-time job of
    50  at least twenty hours per week or ten hours per week when the  qualified
    51  employee  is  enrolled  in  high school full-time, and (C) an additional
    52  [one thousand] fifteen hundred dollars for each qualified  employee  who
    53  is employed for at least an additional year after the [first year of the
    54  employee's  employment]  completion of the time periods and satisfaction
    55  of the conditions set forth in subparagraphs A and B of this  subsection
    56  by  the  qualified  employer  in a full-time job or [five] seven hundred

        S. 7509--C                         28                         A. 9509--C
 
     1  fifty dollars for each qualified employee who is employed for  at  least
     2  an  additional  year after the [first year of the employee's employment]
     3  completion of the time periods and satisfaction of  the  conditions  set
     4  forth  in  subparagraphs  A  and  B  of this subsection by the qualified
     5  employer in a part-time job of at least twenty hours  per  week  or  ten
     6  hours  per  week  when the qualified employee is enrolled in high school
     7  full-time. A taxpayer that is a partner in a partnership,  member  of  a
     8  limited  liability  company  or shareholder in an S corporation that has
     9  been certified by the commissioner of  labor  as  a  qualified  employer
    10  pursuant  to section twenty-five-a of the labor law shall be allowed its
    11  pro rata share of the credit earned by the partnership, limited  liabil-
    12  ity  company or S corporation. For purposes of this subsection, the term
    13  "qualified employee" shall have the same meaning as set forth in  subdi-
    14  vision (b) of section twenty-five-a of the labor law. The portion of the
    15  credit  described in subparagraph (A) of this paragraph shall be allowed
    16  for the taxable year in which  the  wages  are  paid  to  the  qualified
    17  employee,  the  portion  of  the credit described in subparagraph (B) of
    18  this paragraph shall be allowed in the taxable year in which  the  addi-
    19  tional six month period ends, and the portion of the credit described in
    20  subparagraph  (C) of this paragraph shall be allowed in the taxable year
    21  in which the additional year after the first year of employment ends.
    22    § 8. Paragraph 1 of subsection (tt) of section 606 of the tax law,  as
    23  amended by section seven of this act, is amended to read as follows:
    24    (1) A taxpayer that has been certified by the commissioner of labor as
    25  a  qualified employer pursuant to section twenty-five-a of the labor law
    26  and received an annual final certificate of tax credit from such commis-
    27  sioner shall be allowed a credit against the tax imposed by this article
    28  equal to [(A) seven hundred fifty dollars per month for up to six months
    29  for each qualified employee the employer employs in a full-time  job  or
    30  three  hundred  seventy-five  dollars per month for up to six months for
    31  each qualified employee the employer employs in a part-time  job  of  at
    32  least  twenty  hours  per  week or ten hours per week when the qualified
    33  employee is enrolled in high school full-time, and (B)  fifteen  hundred
    34  dollars  for  each  qualified  employee  who is employed for at least an
    35  additional six consecutive months by the qualified employer in  a  full-
    36  time  job or seven hundred fifty dollars for each qualified employee who
    37  is employed for at least an additional six  consecutive  months  by  the
    38  qualified  employer in a part-time job of at least twenty hours per week
    39  or ten hours per week when the qualified employee is  enrolled  in  high
    40  school full-time, and (C) an additional fifteen hundred dollars for each
    41  qualified employee who is employed for at least an additional year after
    42  the  completion  of  the time periods and satisfaction of the conditions
    43  set forth in subparagraphs A and B of this subsection by  the  qualified
    44  employer  in  a  full-time  job  or seven hundred fifty dollars for each
    45  qualified employee who is employed for at least an additional year after
    46  the completion of the time periods and satisfaction  of  the  conditions
    47  set  forth  in subparagraphs A and B of this subsection by the qualified
    48  employer in a part-time job of at least twenty hours  per  week  or  ten
    49  hours  per  week  when the qualified employee is enrolled in high school
    50  full-time] the amount listed on the  annual  final  certificate  of  tax
    51  credit  issued  by the commissioner of labor pursuant to section twenty-
    52  five-a of the labor law. A taxpayer that is a partner in a  partnership,
    53  member of a limited liability company or shareholder in an S corporation
    54  that  has  [been  certified by] received its annual final certificate of
    55  tax credit from the commissioner of labor as a qualified employer pursu-
    56  ant to section twenty-five-a of the labor law shall be allowed  its  pro

        S. 7509--C                         29                         A. 9509--C
 
     1  rata  share  of  the credit earned by the partnership, limited liability
     2  company or S corporation. [For purposes of  this  subsection,  the  term
     3  "qualified  employee" shall have the same meaning as set forth in subdi-
     4  vision (b) of section twenty-five-a of the labor law. The portion of the
     5  credit  described in subparagraph (A) of this paragraph shall be allowed
     6  for the taxable year in which  the  wages  are  paid  to  the  qualified
     7  employee,  the  portion  of  the credit described in subparagraph (B) of
     8  this paragraph shall be allowed in the taxable year in which  the  addi-
     9  tional six month period ends, and the portion of the credit described in
    10  subparagraph  (C) of this paragraph shall be allowed in the taxable year
    11  in which the additional year after the first year of  employment  ends.]
    12  If the qualified employer's taxable year is a calendar year, the employ-
    13  er  shall  be  entitled  to claim the credit as calculated on the annual
    14  final certificate of tax credit on the calendar year  return  for  which
    15  the  annual final certificate of tax credit was issued. If the qualified
    16  employer's taxable year is a fiscal year, the employer shall be entitled
    17  to claim the credit as calculated on the annual final certificate of tax
    18  credit on the return for the fiscal year that encompasses  the  date  on
    19  which  the  annual  final  certificate of tax credit is issued.  For the
    20  purposes of this subsection, the term "qualified  employee"  shall  have
    21  the   same   meaning   as  set  forth  in  subdivision  (b)  of  section
    22  twenty-five-a of the labor law.
    23    § 9. Paragraph 3 of subsection (tt) of section 606 of the tax law,  as
    24  added  by  section  3  of  part  D of chapter 56 of the laws of 2011, is
    25  amended to read as follows:
    26    (3) The taxpayer [may] shall be required to attach to its  tax  return
    27  its  annual  final certificate of [eligibility] tax credit issued by the
    28  commissioner of labor pursuant to section  twenty-five-a  of  the  labor
    29  law. In no event shall the taxpayer be allowed a credit greater than the
    30  amount  of  the credit listed on the annual final certificate of [eligi-
    31  bility] tax credit. Notwithstanding any provision of this chapter to the
    32  contrary, the commissioner and the commissioner's designees may  release
    33  the  names  and  addresses  of any taxpayer claiming this credit and the
    34  amount of the credit earned by the taxpayer.   Provided, however,  if  a
    35  taxpayer  claims this credit because it is a member of a limited liabil-
    36  ity company, a partner in a partnership, or a shareholder in a  subchap-
    37  ter  S  corporation,  only the amount of credit earned by the entity and
    38  not the amount of credit claimed by the taxpayer may be released.
    39    § 10. This act shall take effect immediately,  provided  however  that
    40  (i)  section  one  of  this act shall apply to tax years beginning on or
    41  after January 1, 2018; (ii) sections four and seven of  this  act  shall
    42  apply  to  tax  years  beginning  on or after January 1, 2018 and before
    43  January 1, 2019; and (iii) sections two, three, five,  six,  eight,  and
    44  nine  of  this  act shall take effect January 1, 2019 and shall apply to
    45  tax years beginning on or after January 1, 2019.
 
    46                                   PART S
 
    47                            Intentionally Omitted
 
    48                                   PART T
 
    49                            Intentionally Omitted
 
    50                                   PART U

        S. 7509--C                         30                         A. 9509--C
 
     1                            Intentionally Omitted
 
     2                                   PART V
 
     3                            Intentionally Omitted
 
     4                                   PART W
 
     5    Section  1. Subdivision (f) of section 1115 of the tax law, as amended
     6  by chapter 205 of the laws of 1968, is amended to read as follows:
     7    (f) (1) Services rendered by a veterinarian licensed and registered as
     8  required by the education law which constitute the practice  of  veteri-
     9  nary  medicine  as  defined  in  said law, including hospitalization for
    10  which no separate boarding charge is made, shall not be subject  to  tax
    11  under  paragraph  (3) of subdivision (c) of section eleven hundred five,
    12  but the exemption allowed by this subdivision shall not apply  to  other
    13  services  provided  by a veterinarian to pets and other animals, includ-
    14  ing, but not limited to, boarding, grooming and  clipping.  Articles  of
    15  tangible  personal  property designed for use in some manner relating to
    16  domestic animals or poultry, when sold by such a veterinarian, shall not
    17  be subject to tax under subdivision (a) of section eleven  hundred  five
    18  or under section eleven hundred ten. However, the sale of any such arti-
    19  cles of tangible personal property to a veterinarian shall not be deemed
    20  a  sale  for  resale  within  the meaning of [pargraph] paragraph (4) of
    21  subdivision (b) of section eleven hundred one and shall  not  be  exempt
    22  from retail sales tax.
    23    (2)  Drugs  or  medicine  sold to or used by a veterinarian for use in
    24  rendering services that are exempt pursuant to  paragraph  one  of  this
    25  subdivision  to  livestock or poultry used in the production for sale of
    26  tangible personal property by farming, or sold to  a  person  qualifying
    27  for  the  exemption  provided for in paragraph six of subdivision (a) of
    28  this section for use by such person on such livestock or poultry.
    29    § 2. Subdivision (a) of section 1119 of the tax  law,  as  amended  by
    30  chapter  686 of the laws of 1986 and as further amended by section 15 of
    31  part GG of chapter 63 of the  laws  of  2000,  is  amended  to  read  as
    32  follows:
    33    (a)  Subject  to the conditions and limitations provided for herein, a
    34  refund or credit shall be allowed for a tax paid pursuant to subdivision
    35  (a) of section eleven hundred five or section eleven hundred ten (1)  on
    36  the  sale or use of tangible personal property if the purchaser or user,
    37  in the performance of  a  contract,  later  incorporates  that  tangible
    38  personal  property into real property located outside this state, (2) on
    39  the sale or use of tangible personal property purchased in bulk, or  any
    40  portion  thereof,  which is stored and not used by the purchaser or user
    41  within this state if that property is  subsequently  reshipped  by  such
    42  purchaser  or  user  to  a point outside this state for use outside this
    43  state, (3) on the sale to or use by a  contractor  or  subcontractor  of
    44  tangible personal property if that property is used by him solely in the
    45  performance  of  a  pre-existing  lump  sum  or  unit price construction
    46  contract, (4) on the sale or use within this state of tangible  personal
    47  property,  not purchased for resale, if the use of such property in this
    48  state is restricted to fabricating such property (including  incorporat-
    49  ing  it  into  or  assembling it with other tangible personal property),
    50  processing, printing or imprinting such property and  such  property  is
    51  then  shipped  to a point outside this state for use outside this state,
    52  [(5) on the sale to or use by a veterinarian of  drugs  or  medicine  if

        S. 7509--C                         31                         A. 9509--C

     1  such  drugs  or  medicine  are  used  by  such veterinarian in rendering
     2  services, which are exempt pursuant to subdivision (f) of section eleven
     3  hundred fifteen of this chapter, to livestock or  poultry  used  in  the
     4  production  for sale of tangible personal property by farming or if such
     5  drugs or medicine are sold to a  person  qualifying  for  the  exemption
     6  provided  for  in  paragraph  (6)  of  subdivision (a) of section eleven
     7  hundred fifteen of this chapter for use by such person on such livestock
     8  or poultry,] or (6) on the sale of tangible personal property  purchased
     9  for  use  in  constructing,  expanding  or  rehabilitating industrial or
    10  commercial real property (other than property used or to be used  exclu-
    11  sively by one or more registered vendors primarily engaged in the retail
    12  sale  of tangible personal property) located in an area designated as an
    13  empire zone pursuant to article eighteen-B of the general municipal law,
    14  but only to the extent that such property becomes an integral  component
    15  part of the real property. (For the purpose of clause (3) of the preced-
    16  ing sentence, the term "pre-existing lump sum or unit price construction
    17  contract"  shall mean a contract for the construction of improvements to
    18  real property under which  the  amount  payable  to  the  contractor  or
    19  subcontractor  is  fixed  without regard to the costs incurred by him in
    20  the performance thereof, and which  (i)  was  irrevocably  entered  into
    21  prior to the date of the enactment of this article or the enactment of a
    22  law  increasing  the  rate  of  tax  imposed under this article, or (ii)
    23  resulted from the acceptance by a governmental agency of a bid  accompa-
    24  nied  by  a  bond  or  other  performance guaranty which was irrevocably
    25  submitted prior to such date.) Where the tax on the sale or use of  such
    26  tangible  personal  property has been paid to the vendor, to qualify for
    27  such refund or credit, such tangible personal property must be  incorpo-
    28  rated  into  real property as required in clause (1) above, reshipped as
    29  required in clause (2) above, used in the manner  described  in  clauses
    30  (3), (4)[, (5)] and (6) above within three years after the date such tax
    31  was  payable  to  the  tax  commission by the vendor pursuant to section
    32  eleven hundred thirty-seven. Where the tax on the sale or  use  of  such
    33  tangible  personal  property was paid by the applicant for the credit or
    34  refund directly to the tax commission, to qualify  for  such  refund  or
    35  credit,  such  tangible personal property must be incorporated into real
    36  property as required in clause  (1)  above,  reshipped  as  required  in
    37  clause  (2)  above,  used  in the manner described in clauses (3), (4)[,
    38  (5)] and (6) above within three years after the date such tax was  paya-
    39  ble to the tax commission by such applicant pursuant to this article. An
    40  application  for  a  refund  or  credit pursuant to this section must be
    41  filed with such commission within the time provided by  subdivision  (a)
    42  of section eleven hundred thirty-nine. Such application shall be in such
    43  form as the tax commission may prescribe. Where an application for cred-
    44  it has been filed, the applicant may immediately take such credit on the
    45  return  which  is  due  coincident with or immediately subsequent to the
    46  time that he files his application for credit. However,  the  taking  of
    47  the  credit  on the return shall be deemed to be part of the application
    48  for credit and shall be subject to the provisions in respect to applica-
    49  tions for credit in section eleven hundred thirty-nine  as  provided  in
    50  subdivision (e) of such section. With respect to a sale or use described
    51  in  clause  (3)  above  where  a  pre-existing  lump  sum  or unit price
    52  construction contract was irrevocably entered into prior to the date  of
    53  the  enactment of this article or the bid accompanied by the performance
    54  guaranty was irrevocably submitted to the governmental agency  prior  to
    55  such date, the purchaser or user shall be entitled to a refund or credit
    56  only  of  the  amount by which the tax on such sale or use imposed under

        S. 7509--C                         32                         A. 9509--C
 
     1  this article plus any tax imposed under the authority of  article  twen-
     2  ty-nine exceeds the amount computed by applying against such sale or use
     3  the  local  rate of tax, if any, in effect at the time such contract was
     4  entered into or such bid was submitted.
     5    In  the  case  of  the  enactment  of a law increasing the rate of tax
     6  imposed by this article, the purchaser or user shall be entitled only to
     7  a refund or credit of the amount by which the increased tax on such sale
     8  or use imposed under this article plus any tax imposed under the author-
     9  ity of article twenty-nine  exceeds  the  amount  computed  by  applying
    10  against  such  sale or use the state and local rates of tax in effect at
    11  the time such contract was entered into or such bid was submitted.
    12    § 3. This act shall take effect June 1, 2018, and shall apply to sales
    13  made and uses occurring on and after such date.
 
    14                                   PART X
 
    15    Section 1. Subdivision 1 of section 1131 of the tax law, as amended by
    16  chapter 576 of the laws of 1994, is amended to read as follows:
    17    (1) "Persons required to collect tax" or "person required  to  collect
    18  any tax imposed by this article" shall include: every vendor of tangible
    19  personal property or services; every recipient of amusement charges; and
    20  every  operator  of  a hotel. Said terms shall also include any officer,
    21  director or employee of a corporation or of a dissolved corporation, any
    22  employee of a partnership, any employee or manager of a limited  liabil-
    23  ity company, or any employee of an individual proprietorship who as such
    24  officer,  director,  employee or manager is under a duty to act for such
    25  corporation,  partnership,  limited  liability  company  or   individual
    26  proprietorship in complying with any requirement of this article, or has
    27  so  acted; and any member of a partnership or limited liability company.
    28  Provided, however, that any person who is a vendor solely by  reason  of
    29  clause  (D)  or  (E) of subparagraph (i) of paragraph (8) of subdivision
    30  (b) of section eleven hundred one of this article shall not be a "person
    31  required to collect any tax imposed by this article" until  twenty  days
    32  after the date by which such person is required to file a certificate of
    33  registration  pursuant  to  section  eleven  hundred thirty-four of this
    34  part.
    35    § 2. Subdivision (a) of section 1133 of the tax  law,  as  amended  by
    36  chapter 621 of the laws of 1967, is amended to read as follows:
    37    (a) (1) Except as otherwise provided in paragraph two of this subdivi-
    38  sion  and  in  section  eleven  hundred thirty-seven of this part, every
    39  person required to collect any tax imposed  by  this  article  shall  be
    40  personally  liable  for  the  tax  imposed,  collected or required to be
    41  collected under this article. Any such person shall have the same  right
    42  in  respect  to  collecting  the  tax from his customer or in respect to
    43  nonpayment of the tax by the customer as if the tax were a part  of  the
    44  purchase  price of the property or service, amusement charge or rent, as
    45  the case may be, and payable at the same time; provided,  however,  that
    46  the  tax commission shall be joined as a party in any action or proceed-
    47  ing brought to collect the tax.
    48    (2) Notwithstanding any other  provision  of  this  article:  (i)  The
    49  commissioner  shall  grant the relief described in subparagraph (iii) of
    50  this paragraph to a limited partner of a limited partnership (but not  a
    51  partner  of  a  limited  liability partnership) or a member of a limited
    52  liability company if such limited partner or member demonstrates to  the
    53  satisfaction of the commissioner that such limited partner's or member's
    54  ownership  interest  and the percentage of the distributive share of the

        S. 7509--C                         33                         A. 9509--C
 
     1  profits and losses of such  limited  partnership  or  limited  liability
     2  company  are  each  less than fifty percent, and such limited partner or
     3  member was not under a duty to  act  for  such  limited  partnership  or
     4  limited  liability  company  in  complying  with any requirement of this
     5  article. Provided, however, the commissioner may deny an application for
     6  relief to any such limited partner or member who the commissioner  finds
     7  has  acted  on  behalf  of such limited partnership or limited liability
     8  company in complying with any requirement of this article  or  has  been
     9  convicted  of  a  crime  provided  in this chapter or who has a past-due
    10  liability, as such term is defined in section one hundred  seventy-one-v
    11  of this chapter.
    12    (ii)  Such  limited  partner  or member must submit an application for
    13  relief, on a form prescribed by the commissioner,  and  the  information
    14  provided  in  such application must be true and complete in all material
    15  respects. Providing materially false or fraudulent information  on  such
    16  application  shall  disqualify  such  limited  partner or member for the
    17  relief described in subparagraph (iii) of this paragraph, shall void any
    18  agreement with the commissioner with respect to such relief,  and  shall
    19  result  in  such  limited partner or member bearing strict liability for
    20  the total amount of tax, interest and penalty owed by  their  respective
    21  limited partnership or limited liability company pursuant to this subdi-
    22  vision.
    23    (iii) A limited partner of a limited partnership or member of a limit-
    24  ed liability company, who meets the requirements set forth in this para-
    25  graph  and whose application for relief is approved by the commissioner,
    26  shall be liable for the percentage of the original  sales  and  use  tax
    27  liability  of  their respective limited partnership or limited liability
    28  company that reflects  such  limited  partner's  or  member's  ownership
    29  interest of distributive share of the profits and losses of such limited
    30  partnership  or  limited  liability  company,  whichever is higher. Such
    31  original liability shall include any interest accrued thereon up to  and
    32  including  the  date of payment by such limited partner or member at the
    33  underpayment rate set by the commissioner  pursuant  to  section  eleven
    34  hundred  forty-two  of this part, and shall be reduced by the sum of any
    35  payments made by (A) the limited partnership or limited liability compa-
    36  ny; (B) any person required to collect tax not eligible for relief;  and
    37  (C)  any  person required to collect tax who was eligible for relief but
    38  had not been approved for relief by the commissioner at  the  time  such
    39  payment  was  made.  Provided,  however,  such limited partner or member
    40  shall not be liable for any penalty owed by such limited partnership  or
    41  limited liability company or any other partner or member of such limited
    42  partnership  or limited liability company. Any payment made by a limited
    43  partner or member pursuant to the provisions of this paragraph shall not
    44  be credited against the liability of other limited partners  or  members
    45  of their respective limited partnership or limited liability company who
    46  are  eligible for the same relief; provided, however that the sum of the
    47  amounts owed by all of the persons required to collect tax of a  limited
    48  partnership  or  limited  liability  company  shall not exceed the total
    49  liability of such limited partnership or limited liability company.
    50    § 3. This act shall take effect immediately.
 
    51                                   PART Y
 
    52                            Intentionally Omitted
 
    53                                   PART Z

        S. 7509--C                         34                         A. 9509--C
 
     1    Section 1. Section 2 of subpart R of part A of chapter 61 of the  laws
     2  of  2017,  amending  the tax law relating to extending the expiration of
     3  the authorization to the county of Genesee to impose an  additional  one
     4  percent  of  sales  and  compensating  use  taxes, is amended to read as
     5  follows:
     6    §  2.  Notwithstanding any other provision of law to the contrary, the
     7  one percent increase in sales and compensating use taxes authorized  for
     8  the  county of Genesee until November 30, [2019] 2020 pursuant to clause
     9  (20) of subparagraph (i) of the opening paragraph of section 1210 of the
    10  tax law, as amended by section one of this act, shall be divided in  the
    11  same  manner  and  proportion  as  the  existing three percent sales and
    12  compensating use taxes in such county are divided.
    13    § 2. Section 2 of subpart Z of part A of chapter 61  of  the  laws  of
    14  2017,  amending  the  tax  law  relating  to the imposition of sales and
    15  compensating use taxes by the county of Monroe, is amended  to  read  as
    16  follows:
    17    §  2.  Notwithstanding  the  provisions of subdivisions (b) and (c) of
    18  section 1262 and section 1262-g of the tax law, net collections, as such
    19  term is defined in section 1262 of the tax law, derived from the imposi-
    20  tion of sales and compensating use taxes by the county of Monroe at  the
    21  additional  rate of one percent as authorized pursuant to clause (25) of
    22  subparagraph (i) of the opening paragraph of section  1210  of  the  tax
    23  law, as amended by section one of this act, which are in addition to the
    24  current net collections derived from the imposition of such taxes at the
    25  three  percent  rate authorized by the opening paragraph of section 1210
    26  of the tax law, shall be distributed and allocated as follows:  for  the
    27  period  of  December  1,  2017 through November 30, [2019] 2020 in cash,
    28  five percent to the school districts in the area of the  county  outside
    29  the  city  of  Rochester,  three percent to the towns located within the
    30  county, one and one-quarter percent to the villages located  within  the
    31  county,  and  ninety and three-quarters percent to the city of Rochester
    32  and county of Monroe.  The  amount  of  the  ninety  and  three-quarters
    33  percent  to  be  distributed  and allocated to the city of Rochester and
    34  county of Monroe shall be distributed and allocated to each so that  the
    35  combined  total  distribution  and allocation to each from the sales tax
    36  revenues pursuant to sections 1262 and 1262-g of the tax  law  and  this
    37  section  shall  result  in  the  same total amount being distributed and
    38  allocated to the city of Rochester and county of Monroe. The  amount  so
    39  distributed  and  allocated  to  the  county  shall  be  used for county
    40  purposes. The foregoing cash payments to the school districts  shall  be
    41  allocated on the basis of the enrolled public school pupils, thereof, as
    42  such  term  is  used  in subdivision (b) of section 1262 of the tax law,
    43  residing in the county of Monroe. The cash payments to the towns located
    44  within the county of Monroe shall be allocated on the basis of the ratio
    45  which the population of each town, exclusive of the  population  of  any
    46  village  or  portion  thereof  located within a town, bears to the total
    47  population of the towns, exclusive of the  population  of  the  villages
    48  located  within  such  towns.  The cash payments to the villages located
    49  within the county shall be allocated on the basis of the ratio which the
    50  population of each village bears to the total population of the villages
    51  located within the county. The term population as used in  this  section
    52  shall  have  the same meaning as used in subdivision (b) of section 1262
    53  of the tax law.
    54    § 3. Section 3 of subpart EE of part A of chapter 61 of  the  laws  of
    55  2017,  amending  the  tax law relating to extending the authorization of

        S. 7509--C                         35                         A. 9509--C
 
     1  the county of Onondaga to impose an additional rate of sales and compen-
     2  sating use taxes, is amended to read as follows:
     3    §  3.  Notwithstanding  any contrary provision of law, net collections
     4  from the additional one percent rate of sales and compensating use taxes
     5  which may be imposed  by  the  county  of  Onondaga  during  the  period
     6  commencing  December 1, 2018 and ending November 30, [2019] 2020, pursu-
     7  ant to the authority of section 1210  of  the  tax  law,  shall  not  be
     8  subject  to any revenue distribution agreement entered into under subdi-
     9  vision (c) of section 1262 of the tax law, but shall  be  allocated  and
    10  distributed  or  paid,  at least quarterly, as follows: (i) 1.58% to the
    11  county of Onondaga for any county purpose; (ii) 97.79% to  the  city  of
    12  Syracuse;  and  (iii)  .63%  to  the school districts in accordance with
    13  subdivision (a) of section 1262 of the tax law.
    14    § 4. Section 2 of subpart GG of part A of chapter 61 of  the  laws  of
    15  2017,  amending  the  tax law relating to extending the authority of the
    16  county of Orange to impose an additional rate of sales and  compensating
    17  use taxes, is amended to read as follows:
    18    §  2.  Notwithstanding subdivision (c) of section 1262 of the tax law,
    19  net collections from any additional rate of sales and  compensating  use
    20  taxes  which  may  be  imposed by the county of Orange during the period
    21  commencing December 1, 2017, and ending November 30, [2019] 2020, pursu-
    22  ant to the authority of section 1210 of the tax law, shall  be  paid  to
    23  the  county of Orange and shall be used by such county solely for county
    24  purposes and shall not be subject to any revenue distribution  agreement
    25  entered  into  pursuant  to  the authority of subdivision (c) of section
    26  1262 of the tax law.
    27    § 5. This act shall take effect immediately and  shall  be  deemed  to
    28  have been in full force and effect on June 29, 2017.
 
    29                                   PART AA
 
    30                            Intentionally Omitted
 
    31                                   PART BB
 
    32                            Intentionally Omitted
 
    33                                   PART CC
 
    34                            Intentionally Omitted
 
    35                                   PART DD
 
    36                            Intentionally Omitted
 
    37                                   PART EE
 
    38    Section  1.  Subdivision  1  of section 208 of the racing, pari-mutuel
    39  wagering and breeding law, as amended by chapter  140  of  the  laws  of
    40  2008, is amended to read as follows:
    41    1.  In consideration of the franchise and in accordance with its fran-
    42  chise agreement, the franchised corporation shall remit  to  the  state,
    43  each year, no later than April fifth, a franchise fee payment. The fran-
    44  chise  fee  shall be calculated and equal to the lesser of paragraph (a)
    45  or (b) of this subdivision as follows: (a) adjusted net income,  includ-
    46  ing  all sources of audited generally accepted accounting principles net

        S. 7509--C                         36                         A. 9509--C
 
     1  income as of December thirty-first (i) plus the amount  of  depreciation
     2  and  amortization  for  such  year as set forth on the statement of cash
     3  flows (ii) less the amount received by the  franchised  corporation  for
     4  capital  expenditures  and  (iii)  less  principal payments made for the
     5  repayment of debt; or (b) operating cash which is defined as cash avail-
     6  able on December thirty-first (i) which  excludes  all  restricted  cash
     7  accounts,  segregated  accounts  as per audited financial statements and
     8  cash on hand needed to fund the on-track pari-mutuel operations  through
     9  the  vault,  (ii)  less  [forty-five]  ninety days of operating expenses
    10  pursuant to generally accepted accounting principles which shall  be  an
    11  average  calculated  by dividing the current year's annual budget by the
    12  number of days in such year and multiplying that number by  [forty-five]
    13  ninety.
    14    §  2.  An  advisory committee shall be established within the New York
    15  gaming commission comprised of individuals with demonstrated interest in
    16  the performance of thoroughbred and standardbred race horses  to  review
    17  the present structure, operations and funding of equine drug testing and
    18  research  conducted  pursuant to article nine of the racing, pari-mutuel
    19  wagering and breeding law.  Members  of  the  committee,  who  shall  be
    20  appointed  by the governor, shall include but not be limited to a desig-
    21  nee at the recommendation of each licensed  or  franchised  thoroughbred
    22  and  standardbred  racetrack,  a  designee at the recommendation of each
    23  operating regional off-track betting  corporation,  a  designee  at  the
    24  recommendation of each recognized horsemen's organization at licensed or
    25  franchised  thoroughbred  and standardbred racetracks, a designee at the
    26  recommendation of both Morrisville State College and the Cornell Univer-
    27  sity School of Veterinary Medicine, and two designees each at the recom-
    28  mendation of the speaker of the assembly and temporary president of  the
    29  senate.  The  governor  shall designate the chair from among the members
    30  who shall serve as such at the pleasure of the governor. State  agencies
    31  shall  cooperate with and assist the committee in the fulfillment of its
    32  duties and may  render  informational,  non-personnel  services  to  the
    33  committee within their respective functions as the committee may reason-
    34  ably request. Recommendations shall be delivered to the temporary presi-
    35  dent  of the senate, speaker of the assembly and governor by December 1,
    36  2018 regarding  the  future  of  such  research,  testing  and  funding.
    37  Members of the board shall not be considered policymakers.
    38    § 3. This act shall take effect immediately.
 
    39                                   PART FF
 
    40                            Intentionally Omitted
 
    41                                   PART GG
 
    42    Section  1.  Paragraph  (a)  of  subdivision  1 of section 1003 of the
    43  racing, pari-mutuel wagering and breeding law, as amended by  section  1
    44  of  part  OO  of  chapter  59 of the laws of 2017, is amended to read as
    45  follows:
    46    (a) Any  racing  association  or  corporation  or  regional  off-track
    47  betting  corporation,  authorized  to conduct pari-mutuel wagering under
    48  this chapter, desiring to display the simulcast of horse races on  which
    49  pari-mutuel  betting shall be permitted in the manner and subject to the
    50  conditions provided for in this article may apply to the commission  for
    51  a  license  so to do. Applications for licenses shall be in such form as
    52  may be prescribed by the commission and shall contain  such  information

        S. 7509--C                         37                         A. 9509--C
 
     1  or  other material or evidence as the commission may require. No license
     2  shall be issued by the commission authorizing the simulcast transmission
     3  of thoroughbred races from a track located in Suffolk  county.  The  fee
     4  for  such  licenses shall be five hundred dollars per simulcast facility
     5  and for account wagering licensees that do not operate either  a  simul-
     6  cast facility that is open to the public within the state of New York or
     7  a  licensed racetrack within the state, twenty thousand dollars per year
     8  payable by the licensee to the commission for deposit into  the  general
     9  fund.  Except  as  provided  in  this  section, the commission shall not
    10  approve any application to conduct simulcasting into individual or group
    11  residences, homes or other areas for the purposes of  or  in  connection
    12  with  pari-mutuel wagering. The commission may approve simulcasting into
    13  residences, homes or other areas to be conducted jointly by one or  more
    14  regional  off-track  betting corporations and one or more of the follow-
    15  ing: a franchised corporation,  thoroughbred  racing  corporation  or  a
    16  harness racing corporation or association; provided (i) the simulcasting
    17  consists  only of those races on which pari-mutuel betting is authorized
    18  by this chapter at one or more simulcast  facilities  for  each  of  the
    19  contracting  off-track  betting  corporations which shall include wagers
    20  made in accordance with  section  one  thousand  fifteen,  one  thousand
    21  sixteen  and  one  thousand  seventeen of this article; provided further
    22  that the contract provisions or other simulcast  arrangements  for  such
    23  simulcast  facility  shall  be no less favorable than those in effect on
    24  January first, two thousand  five;  (ii)  that  each  off-track  betting
    25  corporation  having  within  its  geographic boundaries such residences,
    26  homes or other areas technically  capable  of  receiving  the  simulcast
    27  signal  shall be a contracting party; (iii) the distribution of revenues
    28  shall be subject to contractual agreement of  the  parties  except  that
    29  statutory  payments  to  non-contracting  parties,  if  any,  may not be
    30  reduced; provided, however, that nothing herein to  the  contrary  shall
    31  prevent a track from televising its races on an irregular basis primari-
    32  ly for promotional or marketing purposes as found by the commission. For
    33  purposes of this paragraph, the provisions of section one thousand thir-
    34  teen  of  this  article  shall  not  apply. Any agreement authorizing an
    35  in-home simulcasting experiment commencing prior to May fifteenth, nine-
    36  teen hundred ninety-five, may, and all its terms, be extended until June
    37  thirtieth, two thousand [eighteen] nineteen; provided, however, that any
    38  party to such agreement may  elect  to  terminate  such  agreement  upon
    39  conveying written notice to all other parties of such agreement at least
    40  forty-five  days  prior  to  the  effective date of the termination, via
    41  registered mail. Any party to an agreement receiving such notice  of  an
    42  intent  to  terminate, may request the commission to mediate between the
    43  parties new terms and conditions in a replacement agreement between  the
    44  parties  as will permit continuation of an in-home experiment until June
    45  thirtieth, two thousand [eighteen] nineteen; and (iv) no in-home  simul-
    46  casting in the thoroughbred special betting district shall occur without
    47  the approval of the regional thoroughbred track.
    48    §  2.  Subparagraph  (iii)  of paragraph d of subdivision 3 of section
    49  1007 of the racing, pari-mutuel wagering and breeding law, as amended by
    50  section 2 of part OO of chapter 59 of the laws of 2017,  is  amended  to
    51  read as follows:
    52    (iii) Of the sums retained by a receiving track located in Westchester
    53  county  on  races received from a franchised corporation, for the period
    54  commencing January first, two thousand eight and continuing through June
    55  thirtieth, two thousand [eighteen] nineteen, the amount used exclusively
    56  for purses to be awarded at races  conducted  by  such  receiving  track

        S. 7509--C                         38                         A. 9509--C
 
     1  shall  be computed as follows: of the sums so retained, two and one-half
     2  percent of the total pools. Such amount shall be increased or  decreased
     3  in  the  amount  of fifty percent of the difference in total commissions
     4  determined by comparing the total commissions available after July twen-
     5  ty-first,  nineteen  hundred  ninety-five  to the total commissions that
     6  would have been available to such  track  prior  to  July  twenty-first,
     7  nineteen hundred ninety-five.
     8    §  3.  The  opening  paragraph of subdivision 1 of section 1014 of the
     9  racing, pari-mutuel wagering and breeding law, as amended by  section  3
    10  of  part  OO  of  chapter  59 of the laws of 2017, is amended to read as
    11  follows:
    12    The provisions of this section shall govern the simulcasting of  races
    13  conducted  at thoroughbred tracks located in another state or country on
    14  any day during which a franchised corporation is conducting a race meet-
    15  ing in Saratoga county at Saratoga  thoroughbred  racetrack  until  June
    16  thirtieth, two thousand [eighteen] nineteen and on any day regardless of
    17  whether  or not a franchised corporation is conducting a race meeting in
    18  Saratoga county at Saratoga thoroughbred racetrack after June thirtieth,
    19  two thousand [eighteen] nineteen. On  any  day  on  which  a  franchised
    20  corporation has not scheduled a racing program but a thoroughbred racing
    21  corporation  located  within  the state is conducting racing, every off-
    22  track betting corporation branch office and every simulcasting  facility
    23  licensed  in  accordance  with  section  one  thousand  seven (that have
    24  entered into a written agreement  with  such  facility's  representative
    25  horsemen's  organization,  as  approved by the commission), one thousand
    26  eight, or one thousand nine of  this  article  shall  be  authorized  to
    27  accept  wagers  and  display the live simulcast signal from thoroughbred
    28  tracks located in another  state  or  foreign  country  subject  to  the
    29  following provisions:
    30    § 4. Subdivision 1 of section 1015 of the racing, pari-mutuel wagering
    31  and  breeding  law,  as amended by section 4 of part OO of chapter 59 of
    32  the laws of 2017, is amended to read as follows:
    33    1. The provisions of this section shall  govern  the  simulcasting  of
    34  races  conducted  at  harness tracks located in another state or country
    35  during the period July first, nineteen hundred ninety-four through  June
    36  thirtieth,  two  thousand [eighteen] nineteen. This section shall super-
    37  sede all inconsistent provisions of this chapter.
    38    § 5. The opening paragraph of subdivision 1 of  section  1016  of  the
    39  racing,  pari-mutuel  wagering and breeding law, as amended by section 5
    40  of part OO of chapter 59 of the laws of 2017,  is  amended  to  read  as
    41  follows:
    42    The  provisions of this section shall govern the simulcasting of races
    43  conducted at thoroughbred tracks located in another state or country  on
    44  any  day  during which a franchised corporation is not conducting a race
    45  meeting in Saratoga county at Saratoga thoroughbred racetrack until June
    46  thirtieth, two thousand [eighteen]  nineteen.  Every  off-track  betting
    47  corporation  branch  office  and every simulcasting facility licensed in
    48  accordance with section one thousand seven  that  have  entered  into  a
    49  written  agreement with such facility's representative horsemen's organ-
    50  ization as approved by the commission, one thousand eight or  one  thou-
    51  sand  nine  of  this  article  shall  be authorized to accept wagers and
    52  display the live  full-card  simulcast  signal  of  thoroughbred  tracks
    53  (which  may  include  quarter  horse or mixed meetings provided that all
    54  such wagering on such races shall be construed to be thoroughbred races)
    55  located in another state or foreign country, subject  to  the  following
    56  provisions;  provided,  however,  no  such  written  agreement  shall be

        S. 7509--C                         39                         A. 9509--C
 
     1  required of a franchised corporation licensed in accordance with section
     2  one thousand seven of this article:
     3    §  6. The opening paragraph of section 1018 of the racing, pari-mutuel
     4  wagering and breeding law, as amended by section 6 of part OO of chapter
     5  59 of the laws of 2017, is amended to read as follows:
     6    Notwithstanding any other provision of this chapter,  for  the  period
     7  July  twenty-fifth, two thousand one through September eighth, two thou-
     8  sand [seventeen] eighteen, when a franchised corporation is conducting a
     9  race meeting within the state at Saratoga Race Course,  every  off-track
    10  betting  corporation  branch  office  and  every  simulcasting  facility
    11  licensed in accordance with section one thousand seven (that has entered
    12  into a written agreement with such facility's representative  horsemen's
    13  organization  as  approved by the commission), one thousand eight or one
    14  thousand nine of this article shall be authorized to accept  wagers  and
    15  display  the  live  simulcast signal from thoroughbred tracks located in
    16  another state, provided that such facility shall accept wagers on  races
    17  run  at  all  in-state  thoroughbred  tracks which are conducting racing
    18  programs subject to the following provisions; provided, however, no such
    19  written agreement shall be required of a franchised corporation licensed
    20  in accordance with section one thousand seven of this article.
    21    § 7. Section 32 of chapter 281 of  the  laws  of  1994,  amending  the
    22  racing, pari-mutuel wagering and breeding law and other laws relating to
    23  simulcasting,  as  amended  by section 7 of part OO of chapter 59 of the
    24  laws of 2017, is amended to read as follows:
    25    § 32. This act shall take effect immediately and the  pari-mutuel  tax
    26  reductions  in  section  six  of  this  act  shall  expire and be deemed
    27  repealed on  July  1,  [2018]  2019;  provided,  however,  that  nothing
    28  contained  herein  shall be deemed to affect the application, qualifica-
    29  tion, expiration, or repeal of any  provision  of  law  amended  by  any
    30  section  of  this act, and such provisions shall be applied or qualified
    31  or shall expire or be deemed repealed in the same manner,  to  the  same
    32  extent  and on the same date as the case may be as otherwise provided by
    33  law; provided further, however, that sections twenty-three  and  twenty-
    34  five of this act shall remain in full force and effect only until May 1,
    35  1997 and at such time shall be deemed to be repealed.
    36    §  8.  Section  54  of  chapter  346 of the laws of 1990, amending the
    37  racing, pari-mutuel wagering and breeding law and other laws relating to
    38  simulcasting and the imposition of certain taxes, as amended by  section
    39  8  of  part  OO of chapter 59 of the laws of 2017, is amended to read as
    40  follows:
    41    § 54. This act  shall  take  effect  immediately;  provided,  however,
    42  sections  three  through twelve of this act shall take effect on January
    43  1, 1991, and section 1013 of the racing, pari-mutuel wagering and breed-
    44  ing law, as added by section thirty-eight of this act, shall expire  and
    45  be  deemed repealed on July 1, [2018] 2019; and section eighteen of this
    46  act shall take effect on July 1, 2008 and sections fifty-one and  fifty-
    47  two  of this act shall take effect as of the same date as chapter 772 of
    48  the laws of 1989 took effect.
    49    § 9. Paragraph (a) of subdivision 1 of  section  238  of  the  racing,
    50  pari-mutuel  wagering  and breeding law, as amended by section 9 of part
    51  OO of chapter 59 of the laws of 2017, is amended to read as follows:
    52    (a) The  franchised  corporation  authorized  under  this  chapter  to
    53  conduct pari-mutuel betting at a race meeting or races run thereat shall
    54  distribute  all sums deposited in any pari-mutuel pool to the holders of
    55  winning tickets therein, provided such tickets be presented for  payment
    56  before  April  first  of  the year following the year of their purchase,

        S. 7509--C                         40                         A. 9509--C

     1  less an amount which shall be established and  retained  by  such  fran-
     2  chised  corporation  of  between  twelve  to seventeen per centum of the
     3  total deposits in pools resulting from on-track regular bets, and  four-
     4  teen  to  twenty-one per centum of the total deposits in pools resulting
     5  from on-track multiple bets and fifteen to twenty-five per centum of the
     6  total deposits in pools resulting from on-track exotic bets and  fifteen
     7  to  thirty-six  per centum of the total deposits in pools resulting from
     8  on-track super exotic bets, plus the breaks. The retention  rate  to  be
     9  established  is  subject to the prior approval of the gaming commission.
    10  Such rate may not be changed more than once per calendar quarter  to  be
    11  effective  on  the  first day of the calendar quarter. "Exotic bets" and
    12  "multiple bets" shall have  the  meanings  set  forth  in  section  five
    13  hundred  nineteen  of  this  chapter. "Super exotic bets" shall have the
    14  meaning set forth in section three hundred  one  of  this  chapter.  For
    15  purposes  of  this  section, a "pick six bet" shall mean a single bet or
    16  wager on the outcomes of six races. The breaks are hereby defined as the
    17  odd cents over any multiple of five for payoffs greater than one  dollar
    18  five  cents  but  less  than  five dollars, over any multiple of ten for
    19  payoffs greater than five dollars but  less  than  twenty-five  dollars,
    20  over  any  multiple  of twenty-five for payoffs greater than twenty-five
    21  dollars but less than two hundred fifty dollars, or over any multiple of
    22  fifty for payoffs over two hundred fifty dollars. Out of the  amount  so
    23  retained  there  shall  be  paid  by  such franchised corporation to the
    24  commissioner of taxation and finance, as a reasonable tax by  the  state
    25  for  the privilege of conducting pari-mutuel betting on the races run at
    26  the race meetings held by such  franchised  corporation,  the  following
    27  percentages  of  the  total  pool for regular and multiple bets five per
    28  centum of regular bets and four per centum of multiple bets plus  twenty
    29  per  centum  of  the  breaks;  for  exotic wagers seven and one-half per
    30  centum plus twenty per centum of the breaks, and for super  exotic  bets
    31  seven  and  one-half per centum plus fifty per centum of the breaks. For
    32  the period June first, nineteen hundred  ninety-five  through  September
    33  ninth, nineteen hundred ninety-nine, such tax on regular wagers shall be
    34  three  per  centum and such tax on multiple wagers shall be two and one-
    35  half per centum, plus twenty per centum of the breaks.  For  the  period
    36  September  tenth,  nineteen  hundred  ninety-nine  through March thirty-
    37  first, two thousand one, such tax on all wagers shall be  two  and  six-
    38  tenths  per  centum  and  for  the  period April first, two thousand one
    39  through December thirty-first, two thousand  [eighteen]  nineteen,  such
    40  tax  on all wagers shall be one and six-tenths per centum, plus, in each
    41  such period, twenty per centum of the breaks. Payment to  the  New  York
    42  state  thoroughbred  breeding  and  development  fund by such franchised
    43  corporation shall be one-half of one per centum of total daily  on-track
    44  pari-mutuel  pools  resulting from regular, multiple and exotic bets and
    45  three per centum of super exotic bets provided, however,  that  for  the
    46  period September tenth, nineteen hundred ninety-nine through March thir-
    47  ty-first,  two thousand one, such payment shall be six-tenths of one per
    48  centum of regular, multiple and exotic pools and for  the  period  April
    49  first,  two  thousand  one  through  December thirty-first, two thousand
    50  [eighteen] nineteen, such payment  shall  be  seven-tenths  of  one  per
    51  centum of such pools.
    52    § 10. This act shall take effect immediately.
 
    53                                   PART HH

        S. 7509--C                         41                         A. 9509--C
 
     1    Section  1.  Subdivision 4 of section 97-nnnn of the state finance law
     2  is REPEALED.
     3    §  2. Subdivisions 5 and 6 of section 97-nnnn of the state finance law
     4  are renumbered subdivisions 4 and 5.
     5    § 3. This act shall take effect April 1, 2018.
 
     6                                   PART II
 
     7                            Intentionally Omitted
 
     8                                   PART JJ
 
     9    Section 1. Subsection (a) of section 614 of the tax law, as amended by
    10  chapter 170 of the laws of 1994, is amended to read as follows:
    11    (a) Unmarried individual. For taxable years beginning  after  nineteen
    12  hundred  ninety-six, the New York standard deduction of a resident indi-
    13  vidual who is not married nor the head of a household  nor  a  surviving
    14  spouse nor an individual [whose federal exemption amount is zero] who is
    15  claimed as a dependent by another New York state taxpayer shall be seven
    16  thousand  five  hundred dollars; for taxable years beginning in nineteen
    17  hundred ninety-six, such standard deduction shall be seven thousand four
    18  hundred dollars; for taxable years beginning in nineteen  hundred  nine-
    19  ty-five,  such  standard  deduction  shall  be  six thousand six hundred
    20  dollars; and for taxable years beginning after nineteen hundred  eighty-
    21  nine  and  before  nineteen hundred ninety-five, such standard deduction
    22  shall be six thousand dollars.
    23    § 2. Section 612  of  the  tax  law  is  amended  by  adding  two  new
    24  subsections (w) and (x) to read as follows:
    25    (w)  Alimony  modifications.  (1) In the case of applicable alimony or
    26  separate maintenance payments, the following modifications shall apply:
    27    (A) There shall be subtracted from federal adjusted gross  income  any
    28  applicable alimony or separate maintenance payments made by the taxpayer
    29  during the taxable year.
    30    (B) There shall be added to federal adjusted gross income any applica-
    31  ble  alimony  or  separate maintenance payments received by the taxpayer
    32  during the taxable year.
    33    (2) (A) The term "alimony  or  separate  maintenance  payments"  means
    34  payments  as  defined  under section seventy-one of the internal revenue
    35  code in effect immediately prior to the enactment of Public Law 115-97.
    36    (B) The term "applicable alimony  or  separate  maintenance  payments"
    37  means  payments  made  under  an  alimony  or  separation instrument (as
    38  defined in section seventy-one of the internal revenue  code  in  effect
    39  immediately  prior  to  the  enactment  of  Public  Law 115-97) that was
    40  executed after December thirty-first, two  thousand  eighteen,  and  any
    41  divorce  or  separation  instrument  executed on or before such date and
    42  modified after such date if the modification expressly provides that the
    43  amendments made by this section apply to such modification.
    44    (x) Qualified moving expense reimbursement and moving expenses. (1) In
    45  the case of applicable qualified moving expense reimbursement and moving
    46  expenses, the following modifications shall apply:
    47    (A) There shall be subtracted from federal adjusted gross  income  any
    48  applicable  qualified  moving  expense  reimbursement  received  by  the
    49  taxpayer during the taxable year.
    50    (B) There shall be subtracted from federal adjusted gross  income  any
    51  applicable moving expenses paid by the taxpayer during the taxable year.

        S. 7509--C                         42                         A. 9509--C
 
     1    (2)  Applicable  qualified  moving  expense  reimbursement  and moving
     2  expenses are those deductions as allowed by paragraph  (g)  of  sections
     3  one  hundred thirty-two and section two hundred seventeen, respectfully,
     4  of the internal revenue code  immediately  prior  to  the  enactment  of
     5  Public Law 115-97.
     6    §  3.  Subsection  (a)  of  section  615 of the tax law, as amended by
     7  section 1 of part HH of chapter 57 of the laws of 2010,  is  amended  to
     8  read as follows:
     9    (a)  General.  If  federal  taxable income of a resident individual is
    10  determined by itemizing deductions  or  claiming  the  federal  standard
    11  deduction  from  his or her federal adjusted gross income, he or she may
    12  elect to deduct his or her New York itemized deduction [in lieu  of]  or
    13  claim  his  or  her  New  York standard deduction. The New York itemized
    14  deduction of a resident individual means the total amount of his or  her
    15  deductions from federal adjusted gross income allowed, other than feder-
    16  al  deductions  for  personal exemptions, as provided in the laws of the
    17  United States for the taxable year,  as such  deductions  existed  imme-
    18  diately  prior  to the enactment of Public Law 115-97 with the modifica-
    19  tions  specified  in  this  section,  except  as  provided   for   under
    20  subsections (f) and (g) of this section.
    21    §  4. Subdivision (a) of section 11-1714 of the administrative code of
    22  the city of New York, as amended by chapter 170 of the laws of 1994,  is
    23  amended to read as follows:
    24    (a)  Unmarried  individual. For taxable years beginning after nineteen
    25  hundred ninety-six, the city standard deduction of a city resident indi-
    26  vidual who is not married nor the head of a household  nor  a  surviving
    27  spouse nor an individual [whose federal exemption amount is zero] who is
    28  claimed as a dependent by another New York state taxpayer shall be seven
    29  thousand  five  hundred dollars; for taxable years beginning in nineteen
    30  hundred ninety-six, such standard deduction shall be seven thousand four
    31  hundred dollars; for taxable years beginning in nineteen  hundred  nine-
    32  ty-five,  such  standard  deduction  shall  be  six thousand six hundred
    33  dollars; and for taxable years beginning after nineteen hundred  eighty-
    34  nine  and  before  nineteen hundred ninety-five, such standard deduction
    35  shall be six thousand dollars.
    36    § 5. Section 11-1712 of the administrative code of  the  city  of  New
    37  York  is  amended  by adding two new subdivisions (u) and (v) to read as
    38  follows:
    39    (u) Alimony modifications. (1) In the case of  applicable  alimony  or
    40  separate maintenance payments, the following modifications shall apply:
    41    (A)  There  shall be subtracted from federal adjusted gross income any
    42  applicable alimony or separate maintenance payments made by the taxpayer
    43  during the taxable year.
    44    (B) There shall be added to federal adjusted gross income any applica-
    45  ble alimony or separate maintenance payments received  by  the  taxpayer
    46  during the taxable year.
    47    (2)  (A)  The  term  "alimony  or separate maintenance payments" means
    48  payments as defined under section seventy-one of  the  internal  revenue
    49  code in effect immediately prior to the enactment of Public Law 115-97.
    50    (B)  The  term  "applicable  alimony or separate maintenance payments"
    51  means payments made  under  an  alimony  or  separation  instrument  (as
    52  defined  in  section  seventy-one of the internal revenue code in effect
    53  immediately prior to the  enactment  of  Public  Law  115-97)  that  was
    54  executed  after  December  thirty-first,  two thousand eighteen, and any
    55  divorce or separation instrument executed on or  before  such  date  and

        S. 7509--C                         43                         A. 9509--C
 
     1  modified after such date if the modification expressly provides that the
     2  amendments made by this section apply to such modification.
     3    (v) Qualified moving expense reimbursement and moving expenses. (1) In
     4  the case of applicable qualified moving expense reimbursement and moving
     5  expenses, the following modifications shall apply:
     6    (A)  There  shall be subtracted from federal adjusted gross income any
     7  applicable  qualified  moving  expense  reimbursement  received  by  the
     8  taxpayer during the taxable year.
     9    (B)  There  shall be subtracted from federal adjusted gross income any
    10  applicable moving expenses paid by the taxpayer during the taxable year.
    11    (2) Applicable  qualified  moving  expense  reimbursement  and  moving
    12  expenses are those deductions as allowed by paragraph (g) of section one
    13  hundred  thirty-two  and section two hundred seventeen, respectfully, of
    14  the internal revenue code immediately prior to the enactment  of  Public
    15  Law 115-97.
    16    §  6. Subdivision (a) of section 11-1715 of the administrative code of
    17  the city of New York, as amended by section 5 of part HH of  chapter  57
    18  of the laws of 2010, is amended to read as follows:
    19    (a)  General.  If federal taxable income of a city resident individual
    20  is determined by itemizing deductions or claiming the  federal  standard
    21  deduction  from  his or her federal adjusted gross income, such resident
    22  individual may elect to deduct his or her city  itemized  deduction  [in
    23  lieu  of] or claim his or her city standard deduction. The city itemized
    24  deduction of a city resident individual means the total amount of his or
    25  her deductions from federal adjusted gross income  allowed,  other  than
    26  federal  deductions  for personal exemptions, as provided in the laws of
    27  the United States for the taxable year, as such deductions existed imme-
    28  diately prior to the enactment of Public Law 115-97 with  the  modifica-
    29  tions  specified  in this section, except as provided for under subdivi-
    30  sions (f) and (g) of this section.
    31    § 7. This act shall take effect immediately and shall apply to taxable
    32  years beginning on or after January 1, 2018.
 
    33                                   PART KK
 
    34    Section 1. Paragraph (b) of subdivision 6-a of section 208 of the  tax
    35  law,  as  amended  by section 5-a of part T of chapter 59 of the laws of
    36  2015, is amended to read as follows:
    37    (b) "Exempt CFC income" means (i) except to the  extent  described  in
    38  subparagraph  (ii) of this paragraph, the income required to be included
    39  in the taxpayer's federal gross income pursuant  to  subsection  (a)  of
    40  section  951  of  the internal revenue code, received from a corporation
    41  that is conducting a unitary business  with  the  taxpayer  but  is  not
    42  included  in  a  combined report with the taxpayer, and (ii) such income
    43  required to be included in the taxpayer's federal gross income  pursuant
    44  to  subsection  (a)  of such section 951 of the internal revenue code by
    45  reason of subsection (a) of section 965 of the internal revenue code, as
    46  adjusted by subsection (b) of section 965 of the internal revenue  code,
    47  and  without  regard  to subsection (c) of such section, received from a
    48  corporation that is not included in a combined report with the taxpayer,
    49  less,  (iii)  in  the  discretion  of  the  commissioner,  any  interest
    50  deductions  directly  or indirectly attributable to that income. In lieu
    51  of subtracting from its exempt CFC income the amount of  those  interest
    52  deductions,  the  taxpayer  may  make a revocable election to reduce its
    53  total exempt CFC income by forty percent. If  the  taxpayer  makes  this
    54  election,  the  taxpayer  must  also  make the elections provided for in

        S. 7509--C                         44                         A. 9509--C
 
     1  paragraph (b) of subdivision six of this section and  paragraph  (c)  of
     2  this  subdivision.  If  the taxpayer subsequently revokes this election,
     3  the taxpayer must revoke the elections provided for in paragraph (b)  of
     4  subdivision six of this section and paragraph (c) of this subdivision. A
     5  taxpayer  which does not make this election because it has no exempt CFC
     6  income will not be precluded from  making  those  other  elections.  The
     7  income  described  in  subparagraph  (ii)  of  this  paragraph shall not
     8  constitute investment income.
     9    § 1-a. Paragraph (b) of subdivision  5-a  of  section  11-652  of  the
    10  administrative  code  of  the city of New York, as added by section 1 of
    11  part D of chapter 60 of the laws of 2015, is amended to read as follows:
    12    (b) "Exempt CFC income" means (i) except to the  extent  described  in
    13  subparagraph  (ii) of this paragraph, the income required to be included
    14  in the taxpayer's federal gross income pursuant  to  subsection  (a)  of
    15  section  [nine  hundred  fifty-one]  951  of  the internal revenue code,
    16  received from a corporation that is conducting a unitary  business  with
    17  the taxpayer but is not included in a combined report with the taxpayer,
    18  and  (ii)  such income required to be included in the taxpayer's federal
    19  gross income pursuant to subsection (a)  of  such  section  951  of  the
    20  internal  revenue code by reason of subsection (a) of section 965 of the
    21  internal revenue code, as adjusted by subsection (b) of section  965  of
    22  the  internal revenue code, and without regard to subsection (c) of such
    23  section, received from a corporation that is not included in a  combined
    24  report  with  the taxpayer, less, (iii) in the discretion of the commis-
    25  sioner of  finance,  any  interest  deductions  directly  or  indirectly
    26  attributable  to that income. In lieu of subtracting from its exempt CFC
    27  income the amount of those interest deductions, the taxpayer may make  a
    28  revocable  election  to  reduce  its  total  exempt  CFC income by forty
    29  percent. If the taxpayer makes this election,  the  taxpayer  must  also
    30  make  the elections provided for in paragraph (b) of subdivision five of
    31  this section and paragraph (c) of  this  subdivision.  If  the  taxpayer
    32  subsequently  revokes  this  election,  the  taxpayer  must  revoke  the
    33  elections provided for in paragraph (b)  of  subdivision  five  of  this
    34  section  and  paragraph  (c) of this subdivision.  A taxpayer which does
    35  not make this election because it has no exempt CFC income will  not  be
    36  precluded  from  making  those  other elections. The income described in
    37  subparagraph (ii) of this  paragraph  shall  not  constitute  investment
    38  income.
    39    §  2.  Subparagraph 6 of paragraph (a) of subdivision 9 of section 208
    40  of the tax law, as amended by section 4 of part A of chapter 59  of  the
    41  laws of 2014, is amended to read as follows:
    42    (6)  any amount treated as dividends pursuant to section seventy-eight
    43  of the internal revenue code to the extent that such dividends  are  not
    44  deducted under section two hundred fifty of such code;
    45    §  3.  Paragraph (b) of subdivision 9 of section 208 of the tax law is
    46  amended by adding two new subparagraphs 23 and 24 to read as follow:
    47    (23)  The  amount  of  any  federal  deduction  allowed  pursuant   to
    48  subsection (c) of section 965 of the internal revenue code.
    49    (24)  The  amount of any federal deduction allowed pursuant to section
    50  250(a)(1)(A) of the internal revenue code.
    51    § 3-a. Subparagraph 2-a of paragraph (a) and subparagraph 19 of  para-
    52  graph  (b) of subdivision 8 of section 11-652 of the administrative code
    53  of the city of New York, as added by section 1 of part D of  chapter  60
    54  of the laws of 2015, are amended and two new subparagraphs 20 and 21 are
    55  added to read as follows:

        S. 7509--C                         45                         A. 9509--C
 
     1    (2-a)  any  amounts  treated as dividends pursuant to section seventy-
     2  eight of the internal revenue code to the extent such dividends are  not
     3  deducted under section 250 of such code;
     4    (19) the amount of any federal deduction for taxes imposed under arti-
     5  cle twenty-three of the tax law[.];
     6    (20)   the  amount  of  any  federal  deduction  allowed  pursuant  to
     7  subsection (c) of section 965 of the internal revenue code;
     8    (21) the amount of any federal deduction allowed pursuant  to  section
     9  250(a)(1)(A) of the internal revenue code.
    10    §  4. Paragraph 1 of subsection (c) of section 1085 of the tax law, as
    11  amended by section 13-a of part Q of chapter 60 of the laws of 2016,  is
    12  amended to read as follows:
    13    (1) If any taxpayer fails to file a declaration of estimated tax under
    14  article  nine-A  of  this chapter, or fails to pay all or any part of an
    15  amount which is applied as an installment against such estimated tax, it
    16  shall be deemed to have made an underpayment  of  estimated  tax.  There
    17  shall  be  added to the tax for the taxable year an amount at the under-
    18  payment rate set by the commissioner pursuant to  section  one  thousand
    19  ninety-six  of  this article, or if no rate is set, at the rate of seven
    20  and one-half percent per annum upon the amount of the  underpayment  for
    21  the  period  of the underpayment but not beyond the fifteenth day of the
    22  [third] fourth month following the close of the taxable year.  Provided,
    23  however,  that,  for  taxable years beginning on or after January first,
    24  two thousand seventeen and before January first, two thousand  eighteen,
    25  no  amount shall be added to the tax with respect to the portion of such
    26  tax related to the amount of any interest deductions directly  or  indi-
    27  rectly attributable to the amount included in exempt CFC income pursuant
    28  to  subparagraph  (ii)  of paragraph (b) of subdivision six-a of section
    29  two hundred eight of this chapter or the forty percent reduction of such
    30  exempt CFC income in  lieu  of  interest  attribution  if  the  election
    31  described in paragraph (b) of subdivision six-a of such section is made.
    32  The amount of the underpayment shall be, with respect to any installment
    33  of  estimated  tax  computed on the basis of either the preceding year's
    34  tax or the second  preceding  year's  tax,  the  excess  of  the  amount
    35  required  to be paid over the amount, if any, paid on or before the last
    36  day prescribed for such payment or, with respect to any  other  install-
    37  ment of estimated tax, the excess of the amount of the installment which
    38  would  be required to be paid if the estimated tax were equal to ninety-
    39  one percent of the tax shown on the return for the taxable year  (or  if
    40  no  return  was filed, ninety-one percent of the tax for such year) over
    41  the amount, if any, of the installment paid on or before  the  last  day
    42  prescribed  for  such  payment.  In  any case in which there would be no
    43  underpayment  if  "eighty  percent"  were  substituted  for  "ninety-one
    44  percent"  each  place it appears in this subsection, the addition to the
    45  tax shall be equal to  seventy-five  percent  of  the  amount  otherwise
    46  determined.  No  underpayment shall be deemed to exist with respect to a
    47  declaration or installment otherwise due on or after the termination  of
    48  existence of the taxpayer.
    49    §  4-a.  Subdivision 3 of section 11-676 of the administrative code of
    50  the city of New York, as amended by section 12 of part D of  chapter  60
    51  of the laws of 2015, is amended to read as follows:
    52    3.  Failure  to  file declaration or underpayment of estimated tax. If
    53  any taxpayer fails to file a declaration of estimated tax under subchap-
    54  ter two, three or three-A of this chapter, or fails to pay  all  or  any
    55  part  of an amount which is applied as an installment against such esti-
    56  mated tax, it shall be deemed to have made an underpayment of  estimated

        S. 7509--C                         46                         A. 9509--C
 
     1  tax.   There shall be added to the tax for the taxable year an amount at
     2  the underpayment rate set by the commissioner  of  finance  pursuant  to
     3  section 11-687 of this subchapter, or, if no rate is set, at the rate of
     4  seven and one-half percent per annum upon the amount of the underpayment
     5  for  the  period of the underpayment but not beyond the fifteenth day of
     6  the [third] fourth month  following  the  close  of  the  taxable  year.
     7  Provided, however, that, for taxable years beginning on or after January
     8  first,  two  thousand  seventeen  and before January first, two thousand
     9  eighteen, no amount shall be added  to  the  tax  with  respect  to  the
    10  portion  of  such  tax  related to the amount of any interest deductions
    11  directly or indirectly attributable to the amount included in exempt CFC
    12  income pursuant to subparagraph (ii) of  paragraph  (b)  of  subdivision
    13  five-a  of section 11-652 of this chapter or the forty percent reduction
    14  of such exempt CFC  income  in  lieu  of  interest  attribution  if  the
    15  election  described  in  paragraph  (b)  of  subdivision  five-a of such
    16  section is made. The amount of the underpayment shall be,  with  respect
    17  to  any installment of estimated tax computed on the basis of either the
    18  preceding year's tax or the second preceding year's tax, the  excess  of
    19  the  amount  required  to  be  paid  over the amount, if any, paid on or
    20  before the last day prescribed for such payment or, with respect to  any
    21  other  installment  of  estimated  tax,  the excess of the amount of the
    22  installment which would be required to be paid if the estimated tax were
    23  equal to ninety percent of the tax shown on the return for  the  taxable
    24  year  (or  if  no  return  was filed, ninety percent of the tax for such
    25  year) over the amount, if any, of the installment paid on or before  the
    26  last  day  prescribed for such payment. In any case in which there would
    27  be no underpayment if "eighty  percent"  were  substituted  for  "ninety
    28  percent"  each place it appears in this subdivision, the addition to the
    29  tax shall be equal to  seventy-five  percent  of  the  amount  otherwise
    30  determined.  No  underpayment shall be deemed to exist with respect to a
    31  declaration or installment otherwise due on or after the termination  of
    32  existence of the taxpayer.
    33    §  4-b. Subparagraphs (A) and (B) of paragraph 1 of subdivision (b) of
    34  section 1503 of the tax law, as amended by section 12  of  part  FF1  of
    35  chapter 57 of the laws of 2008, are amended to read as follows:
    36    (A)  income,  gains  and  losses  from subsidiary capital which do not
    37  include the amount of a recovery in respect of any war loss, except that
    38  this modification shall not apply to the amount  described  in  subpara-
    39  graph (S) of this paragraph;
    40    (B)  fifty  percent  of dividends other than from subsidiaries, except
    41  that this modification shall  not  apply  to  the  amount  described  in
    42  subparagraph  (S)  of  this paragraph, and except that, in the case of a
    43  life insurance company, such modification shall apply only with  respect
    44  to the company's share of such dividends, which share means the percent-
    45  age  determined  under  paragraph one of subsection (a) of section eight
    46  hundred twelve of the internal revenue code;
    47    § 4-c. Paragraph 1 of subdivision (b) of section 1503 of the  tax  law
    48  is amended by adding a new subparagraph (S) to read as follows:
    49    (S) The income required to be included in the taxpayer's federal gross
    50  income pursuant to subsection (a) of section 951 of the internal revenue
    51  code by reason of subsection (a) of section 965 of such code as adjusted
    52  by  subsection  (b) of such section but without regard to subsection (c)
    53  of such section to the extent such income is received from a corporation
    54  that is not included in a combined return with the taxpayer.

        S. 7509--C                         47                         A. 9509--C
 
     1    § 4-d. Subparagraph (B) of paragraph 2 of subdivision (b)  of  section
     2  1503  of  the  tax  law, as added by chapter 649 of the laws of 1974, is
     3  amended to read as follows:
     4    (B)  any  part of any income from dividends or interest on any kind of
     5  stock, securities or indebtedness, except as provided  in  subparagraphs
     6  (A) [and], (B) and (S) of paragraph one hereof;
     7    §  4-e.  Subparagraph (H) of paragraph 2 of subdivision (b) of section
     8  1503 of the tax law, as amended by section 13 of part FF1 of chapter  57
     9  of the laws of 2008, is amended to read as follows:
    10    (H)  in  the  discretion  of  the commissioner, any amount of interest
    11  directly or indirectly and any other amount directly attributable  as  a
    12  carrying  charge  or otherwise to subsidiary capital or to income, gains
    13  or losses from subsidiary capital, or to the income described in subpar-
    14  agraph (S) of paragraph one of this subdivision;
    15    § 4-f. Paragraph 2 of subdivision (b) of section 1503 of the  tax  law
    16  is amended by adding new subparagraphs (W) and (X) to read as follows:
    17    (W) The amount of any federal deduction allowed pursuant to subsection
    18  (c) of section 965 of the internal revenue code.
    19    (X)  The  amount  of any federal deduction allowed pursuant to section
    20  250(a)(1)(A) of the internal revenue code.
    21    § 5. This act shall take effect immediately and shall apply to taxable
    22  years beginning on or after January 1, 2017.
 
    23                                   PART LL
 
    24    Section 1. The state finance law is amended by adding  a  new  section
    25  92-gg to read as follows:
    26    §  92-gg.  Charitable gifts trust fund. 1. There is hereby established
    27  in the joint custody of the commissioner of taxation and finance and the
    28  state comptroller a special fund pursuant  to  section  eleven  of  this
    29  chapter to be known as the "charitable gifts trust fund".
    30    2.  Moneys  in  the charitable gifts trust fund shall be kept separate
    31  from and shall not be commingled with any other moneys in the custody of
    32  the comptroller or the commissioner of taxation and  finance.  Provided,
    33  however  that any moneys of the fund not required for immediate use may,
    34  at the discretion of the comptroller, in consultation with the  director
    35  of  the  budget,  be  invested  by the comptroller in obligations of the
    36  United States or the state. The proceeds of any such investment shall be
    37  retained by the fund as assets to be used for purposes of the fund.
    38    3. Except as set forth in subdivisions two and four of  this  section,
    39  no  moneys  from the charitable gifts trust fund shall be transferred to
    40  any other fund, nor shall moneys from the fund be used to make  payments
    41  for  any  purpose  other than the purposes set forth in subdivisions two
    42  and four of this section.
    43    4. The charitable  gifts  trust  fund  shall  have  two  separate  and
    44  distinct  accounts,  as set forth in paragraphs a and b of this subdivi-
    45  sion. Moneys in each of the accounts shall be  kept  separate  from  and
    46  shall not be commingled with any other moneys of any other account with-
    47  in the fund.
    48    a.  The  "health charitable account" shall consist of monetary grants,
    49  gifts or bequests received by the state, and all other  moneys  credited
    50  or  transferred  thereto  from  any other fund or source. Moneys of such
    51  account shall only be expended for the support of services  relating  to
    52  primary,  preventive, and inpatient health care, dental and vision care,
    53  hunger prevention and nutritional assistance, and other services for New
    54  York state residents with the overall goal of  ensuring  that  New  York

        S. 7509--C                         48                         A. 9509--C
 
     1  state  residents  have  access  to quality health care and other related
     2  services.
     3    b.  The  "elementary and secondary education charitable account" shall
     4  consist of monetary grants, gifts or bequests received by the state  for
     5  the  support  of elementary and secondary education of children enrolled
     6  in public school districts in the state and all other moneys credited or
     7  transferred thereto from any  other  fund  or  source.  Moneys  of  such
     8  account  shall  only  be  expended  for  the provision of elementary and
     9  secondary education of children in the state.
    10    § 2. Credits for certain charitable contributions to Health  Research,
    11  Inc.    1.  Charitable  monetary  contributions to Health Research, Inc.
    12  (hereinafter "the corporation") that conform to the provisions  of  this
    13  subdivision  shall be considered qualified contributions for purposes of
    14  the tax credit available pursuant to subsection (iii) of section 606  of
    15  the tax law.
    16    (a)   Applications   for   contribution   authorization  certificates.
    17  Contributors seeking to make a qualified contribution to the corporation
    18  shall apply to the corporation for a contribution authorization  certif-
    19  icate  for  such contribution. Such application shall be in the form and
    20  manner prescribed by the corporation. The corporation may allow contrib-
    21  utors to make multiple applications on the same form, provided that each
    22  contribution listed on such application shall be treated as  a  separate
    23  application  and  that the corporation shall issue separate contribution
    24  authorization certificates for each such application.
    25    (b) Contribution authorization and receipt certificates. (i)  Issuance
    26  of  certificates.  The president of the corporation shall issue contrib-
    27  ution authorization certificates in two  phases.  In  phase  one,  which
    28  begins  on  the  first  day  of January and ends on the thirtieth day of
    29  September, the president of the corporation  shall  accept  applications
    30  for  contribution  authorization  certificates,  but shall not issue any
    31  such certificates.  Commencing after the first day of October, the pres-
    32  ident of the corporation shall issue contribution authorization  certif-
    33  icates  for applications received during phase one, provided that if the
    34  aggregate total of the contributions for which  applications  have  been
    35  received  during phase one exceeds the amount of the contribution cap in
    36  paragraph (e) of this subdivision, the  authorized  contribution  amount
    37  listed  on  each  contribution authorization certificate shall equal the
    38  pro-rata share of the contribution cap. If the contribution cap  is  not
    39  exceeded,  phase  two  commences  on  October first and ends on November
    40  fifteenth, during which period the president of  the  corporation  shall
    41  issue  contribution  authorization  certificates  on a first-come first-
    42  served basis based upon the date the corporation received the  contribu-
    43  tor's  application  for  such certificate; provided, however, that if on
    44  any day the corporation receives  applications  requesting  contribution
    45  authorization  certificates  for  contributions  that  in  the aggregate
    46  exceed the amount of the remaining available contribution  cap  on  such
    47  day,  the  authorized  contribution  amount  listed in each contribution
    48  authorization certificate shall be the contributor's pro-rata  share  of
    49  the  remaining available contribution cap. For purposes of determining a
    50  contributor's pro-rata share of remaining  available  contribution  cap,
    51  the  head  of  the  corporation  shall  multiply the amount of remaining
    52  available contribution cap by a fraction, the numerator of which  equals
    53  the  total  contribution  amount listed on the contributor's application
    54  and the denominator of which equals the  aggregate  amount  of  contrib-
    55  utions listed on the applications for contribution authorization certif-
    56  icates  received  on such day.   Contribution authorization certificates

        S. 7509--C                         49                         A. 9509--C
 
     1  for applications received during phase one shall be mailed no later than
     2  the fifteenth day of October.   Contribution authorization  certificates
     3  for applications received during phase two shall be mailed within twenty
     4  days  of  receipt  of  such  applications.  Provided,  however,  that no
     5  contribution authorization certificates for applications received during
     6  phase two shall be issued until all of  the  contribution  authorization
     7  certificates  for  applications  received  during  phase  one  have been
     8  issued.
     9    (ii) Contribution authorization certificate  contents.  Each  contrib-
    10  ution  authorization  certificate shall state: (A) the date such certif-
    11  icate was issued; (B) the date by  which  the  authorized  contributions
    12  listed  in  the  certificate  must be made, which shall be no later than
    13  November thirtieth of the year for which the contribution  authorization
    14  certificate  was issued; (C) the contributor's name and address; (D) the
    15  amount of authorized contributions; (E) the  contribution  authorization
    16  certificate's certificate number; and (F) any other information that the
    17  president of the corporation or the commissioner of taxation and finance
    18  deems necessary.
    19    (c)  Certificate  of  receipt.  If  a  contributor makes an authorized
    20  contribution to the corporation no later than the  date  by  which  such
    21  authorized  contribution  is required to be made, the corporation shall,
    22  within 30 days of receipt of the authorized contribution, issue  to  the
    23  contributor  a  written  certificate  of  receipt.  Each  certificate of
    24  receipt shall state: (i) the name and address of the  corporation;  (ii)
    25  the  contributor's  name  and  address; (iii) the date for each contrib-
    26  ution; (iv) the  amount  of  each  contribution  and  the  corresponding
    27  contribution  authorization  certificate number; (v) the total amount of
    28  contributions; and (vi) any other information that the  commissioner  of
    29  taxation and finance deems necessary.
    30    (d) Notification to the department of the issuance of a certificate of
    31  receipt.  Upon the issuance of a certificate of receipt, the corporation
    32  shall, within thirty days of issuing the certificate of receipt, provide
    33  the department of taxation and finance with notification of the issuance
    34  of such certificate in the form and manner prescribed by the  department
    35  of taxation and finance.
    36    (e)  Contribution  cap. The maximum permitted contributions under this
    37  section available annually for calendar year two thousand  eighteen  and
    38  all following years shall be ten million dollars.
    39    2.  Use  of  authorized  contributions.  The corporation shall develop
    40  policies and procedures to  ensure  that  all  contributions  for  which
    41  certificates  of  receipt  have been issued are expended only for one or
    42  more of the following charitable health purposes: to support and supple-
    43  ment laboratory facilities and programs, including, but not limited  to,
    44  laboratory  testing  and  scientific research; to support and supplement
    45  bioinformatics programs,  including,  but  not  limited  to,  developing
    46  public  health data analytical strategies; and to support and supplement
    47  other public health activities.
    48    § 3. Credits for certain charitable contributions to University  Foun-
    49  dations.    1. Charitable monetary contributions to the State University
    50  of New York Impact Foundation (hereinafter "the SUNY foundation") or the
    51  Research Foundation of the City University of New York (hereinafter "the
    52  CUNY foundation") that conform to the  provisions  of  this  subdivision
    53  shall  be  considered  qualified  contributions  for purposes of the tax
    54  credit available pursuant to subsection (iii) of section 606 of the  tax
    55  law.

        S. 7509--C                         50                         A. 9509--C
 
     1    (a)   Applications   for   contribution   authorization  certificates.
     2  Contributors seeking to make a qualified contribution to the SUNY  foun-
     3  dation  or  the  CUNY  foundation  shall  apply to such foundation for a
     4  contribution  authorization  certificate  for  such  contribution.  Such
     5  application  shall  be  in  the form and manner prescribed by the corpo-
     6  ration. Each foundation may allow contributors to make multiple applica-
     7  tions on the same form, provided that each contribution listed  on  such
     8  application  shall  be  treated  as  a separate application and that the
     9  foundation shall issue separate contribution authorization  certificates
    10  for each such application.
    11    (b)  Contribution authorization and receipt certificates. (i) Issuance
    12  of certificates. The head of each foundation  shall  issue  contribution
    13  authorization  certificates in two phases. In phase one, which begins on
    14  the first day of January and ends on the thirtieth day of September, the
    15  head of each  foundation  shall  accept  applications  for  contribution
    16  authorization  certificates,  but shall not issue any such certificates.
    17  Commencing after the first day of October, the head of  each  foundation
    18  shall  issue  contribution  authorization  certificates for applications
    19  received during phase one, provided that if the aggregate total  of  the
    20  contributions for which applications have been received during phase one
    21  exceeds  the  amount  of  the  contribution cap in paragraph (e) of this
    22  subdivision, the authorized contribution amount listed on each  contrib-
    23  ution  authorization  certificate  shall equal the pro-rata share of the
    24  contribution cap. If the contribution cap is  not  exceeded,  phase  two
    25  commences  on October first and ends on November fifteenth, during which
    26  period the head of each foundation  shall  issue  contribution  authori-
    27  zation  certificates  on  a first-come first-served basis based upon the
    28  date the foundation received  the  contributor's  application  for  such
    29  certificate;  provided,  however, that if on any day the SUNY foundation
    30  or the CUNY foundation  receives  applications  requesting  contribution
    31  authorization  certificates  for  contributions  that  in  the aggregate
    32  exceed the amount of the remaining available contribution  cap  on  such
    33  day,  the  authorized  contribution  amount  listed in each contribution
    34  authorization certificate shall be the contributor's pro-rata  share  of
    35  the  remaining available contribution cap. For purposes of determining a
    36  contributor's pro-rata share of remaining  available  contribution  cap,
    37  the  head  of  each  foundation  shall  multiply the amount of remaining
    38  available contribution cap by a fraction, the numerator of which  equals
    39  the  total  contribution  amount listed on the contributor's application
    40  and the denominator of which equals the  aggregate  amount  of  contrib-
    41  utions listed on the applications for contribution authorization certif-
    42  icates received on such day. Contribution authorization certificates for
    43  applications received during phase one shall be mailed no later than the
    44  fifteenth  day  of  October. Contribution authorization certificates for
    45  applications received during phase two shall  be  mailed  within  twenty
    46  days  of  receipt  of  such  applications.  Provided,  however,  that no
    47  contribution authorization certificates for applications received during
    48  phase two shall be issued until all of  the  contribution  authorization
    49  certificates  for  applications  received  during  phase  one  have been
    50  issued.
    51    (ii) Contribution authorization certificate  contents.  Each  contrib-
    52  ution  authorization  certificate shall state: (A) the date such certif-
    53  icate was issued; (B) the date by  which  the  authorized  contributions
    54  listed  in  the  certificate  must be made, which shall be no later than
    55  November thirtieth of the year for which the contribution  authorization
    56  certificate  was issued; (C) the contributor's name and address; (D) the

        S. 7509--C                         51                         A. 9509--C
 
     1  amount of authorized contributions; (E) the  contribution  authorization
     2  certificate's certificate number; and (F) any other information that the
     3  head  of  the  respective foundation or the commissioner of taxation and
     4  finance deems necessary.
     5    (c)  Certificate  of  receipt.  If  a  contributor makes an authorized
     6  contribution to the SUNY foundation or the CUNY foundation no later than
     7  the date by which such authorized contribution is required to  be  made,
     8  such  foundation  shall, within thirty days of receipt of the authorized
     9  contribution, issue to the contributor a written certificate of receipt.
    10  Each certificate of receipt shall state: (i) the name and address of the
    11  foundation; (ii) the contributor's name and address; (iii) the date  for
    12  each  contribution;  (iv) the amount of each contribution and the corre-
    13  sponding contribution authorization certificate number;  (v)  the  total
    14  amount of contributions; and (vi) any other information that the commis-
    15  sioner of taxation and finance deems necessary.
    16    (d) Notification to the department of the issuance of a certificate of
    17  receipt.  Upon  the issuance of a certificate of receipt, the respective
    18  foundation shall, within thirty  days  of  issuing  the  certificate  of
    19  receipt,  provide  the department of taxation and finance with notifica-
    20  tion of the  issuance  of  such  certificate  in  the  form  and  manner
    21  prescribed by the department of taxation and finance.
    22    (e)  Contribution  cap. The maximum permitted contributions under this
    23  section available annually for calendar year two thousand  eighteen  and
    24  all following years shall be ten million dollars for the SUNY foundation
    25  and ten million dollars for the CUNY foundation.
    26    2.  Use  of authorized contributions. The SUNY foundation and the CUNY
    27  foundation shall develop policies and  procedures  to  ensure  that  all
    28  contributions  for  which  certificates  of receipt have been issued are
    29  expended only to support programs benefiting students  enrolled  at  the
    30  state  university  of  New  York  and  the  city university of New York,
    31  respectively. Provided however, contributions may not be used for schol-
    32  arships or tuition assistance.
    33    § 4. Section 606 of the tax law is amended by adding a new  subsection
    34  (iii) to read as follows:
    35    (iii)  Credit  for  contributions  to certain funds. For taxable years
    36  beginning on or after January first, two thousand nineteen, an  individ-
    37  ual  taxpayer  shall  be  allowed a credit against the tax imposed under
    38  this article for an amount equal to eighty-five percent of the  sum  of:
    39  (1)  the  amount  contributed  by  the  taxpayer  during the immediately
    40  preceding taxable year to any or all of the  following  accounts  within
    41  the  charitable  gifts  trust fund set forth in section ninety-two-gg of
    42  the state finance law:   the health charitable  account  established  by
    43  paragraph  a  of  subdivision four of section ninety-two-gg of the state
    44  finance law,  or  the  elementary  and  secondary  education  charitable
    45  account  established by paragraph b of subdivision four of section nine-
    46  ty-two-gg of the state finance law; (2) the amount of qualified contrib-
    47  utions made by the taxpayer to Health Research, Inc. in accordance  with
    48  section  two  of  the  chapter of the laws of two thousand eighteen that
    49  added this subsection; and (3) the  amount  of  qualified  contributions
    50  made  by the taxpayer to the State University of New York Impact Founda-
    51  tion and/or the Research Foundation of the City University of  New  York
    52  in accordance with section three of the chapter of the laws of two thou-
    53  sand eighteen that added this subsection.
    54    §  5.  Section  1604  of  the education law is amended by adding a new
    55  subdivision 44 to read as follows:

        S. 7509--C                         52                         A. 9509--C
 
     1    44. To establish a charitable fund, by resolution of the trustees,  to
     2  receive unrestricted charitable monetary donations made to such fund for
     3  use  by the district for public educational purposes. The monies of such
     4  charitable fund shall be deposited and secured in the manner provided by
     5  section  ten of the general municipal law. The monies of such charitable
     6  fund may be invested in the manner provided by  section  eleven  of  the
     7  general  municipal law.  Any interest earned or capital gain realized on
     8  the money so invested shall accrue to and become part of such  fund.  At
     9  such  time and in such amounts as determined by the trustees, the monies
    10  of such charitable fund shall be transferred to  the  school  district's
    11  general  fund for expenditure consistent with the charitable purposes of
    12  the fund, provided that the amount of taxes to be levied by  the  school
    13  district  for  any school year shall be determined without regard to any
    14  such transfer. The school district shall maintain an accounting  of  all
    15  such deposits, interest or capital gain, transfers, and expenditures.
    16    §  6.  Section  1709  of  the education law is amended by adding a new
    17  subdivision 12-b to read as follows:
    18    12-b. To establish a charitable fund, by resolution of the  board,  to
    19  receive unrestricted charitable monetary donations made to such fund for
    20  use  by the district for public educational purposes. The monies of such
    21  charitable fund shall be deposited and secured in the manner provided by
    22  section ten of the general municipal law. The monies of such  charitable
    23  fund  may  be  invested  in the manner provided by section eleven of the
    24  general municipal law.  Any interest earned or capital gain realized  on
    25  the  money  so invested shall accrue to and become part of such fund. At
    26  such time and in such amounts as determined by the board, the monies  of
    27  such  charitable  fund  shall  be  transferred  to the school district's
    28  general fund for expenditure consistent with the charitable purposes  of
    29  the  fund,  provided that the amount of taxes to be levied by the school
    30  district for any school year shall be determined without regard  to  any
    31  such  transfer.  The school district shall maintain an accounting of all
    32  such deposits, interest or capital gain, transfers, and expenditures.
    33    § 7. Section 2590-h of the education law is amended by  adding  a  new
    34  subdivision 54 to read as follows:
    35    54.  To establish a charitable fund to receive unrestricted charitable
    36  monetary donations made to such fund for use by the city school district
    37  for public educational purposes. The  monies  of  such  charitable  fund
    38  shall  be deposited and secured in the manner provided by section ten of
    39  the general municipal law. The monies of such  charitable  fund  may  be
    40  invested in the manner provided by section eleven of the general munici-
    41  pal  law.  Any  interest earned or capital gain realized on the money so
    42  invested shall accrue to and become part of such fund. At such time  and
    43  in  such  amounts  as  determined  by the chancellor, the monies of such
    44  charitable fund shall be  transferred  to  the  city  school  district's
    45  general  fund for expenditure consistent with the charitable purposes of
    46  the fund, provided that the amount of taxes to be levied by the city for
    47  any school year shall be determined without regard to any such transfer.
    48  The city school district shall maintain an accounting of all such depos-
    49  its, interest or capital gain, transfers, and expenditures.
    50    § 8. The general municipal law is amended by adding two  new  sections
    51  6-t and 6-u to read as follows:
    52    §  6-t.  Charitable gifts reserve fund.  1. The governing board of any
    53  county or New York city may establish a reserve fund to be  known  as  a
    54  charitable gifts reserve fund.
    55    2.  Such  fund  may  receive unrestricted charitable monetary contrib-
    56  utions and the moneys in such fund shall be deposited and secured in the

        S. 7509--C                         53                         A. 9509--C
 
     1  manner provided by section ten of this article. The governing board,  or
     2  the  chief  fiscal  officer  of  such  county,  or New York city, if the
     3  governing board shall delegate such duty to him or her, may  invest  the
     4  moneys  in  such  fund  in the manner provided by section eleven of this
     5  article. Any interest earned or capital gain realized on  the  money  so
     6  deposited  or invested shall accrue to and become part of such fund. The
     7  separate identity of such fund shall be maintained  whether  its  assets
     8  consist of cash or investments or both.
     9    3. At the end of the fiscal year, the governing board of the county or
    10  New  York city, within sixty days of the close of the fiscal year, shall
    11  transfer the funds to the general fund or other fund  of  the  municipal
    12  corporation, so that the funds may be used for charitable purposes.
    13    4.  The  governing board shall establish a procedure for contributions
    14  to the charitable gifts reserve fund, which shall include the  provision
    15  of a written acknowledgment of the gift to the contributor.
    16    §  6-u.  Charitable  gifts reserve fund. 1. The governing board of any
    17  city with a population less than one million, town or village may estab-
    18  lish a reserve fund to be known as a charitable gifts reserve fund.
    19    2. Such fund may receive  unrestricted  charitable  monetary  contrib-
    20  utions and the moneys in such fund shall be deposited and secured in the
    21  manner  provided by section ten of this article. The governing board, or
    22  the chief fiscal officer of such town, village or city, if the governing
    23  board shall delegate such duty to him or her, may invest the  moneys  in
    24  such fund in the manner provided by section eleven of this article.  Any
    25  interest  earned  or  capital gain realized on the money so deposited or
    26  invested shall accrue to and become part  of  such  fund.  The  separate
    27  identity  of such fund shall be maintained whether its assets consist of
    28  cash or investments or both.
    29    3. At the end of the fiscal year, the governing  board  of  the  town,
    30  village  or city, within sixty days of the close of the fiscal year, may
    31  transfer the funds to the general fund or other fund  of  the  municipal
    32  corporation, so that the funds may be used for charitable purposes.
    33    4.  The  governing board shall establish a procedure for contributions
    34  to the charitable gifts reserve fund, which shall include the  provision
    35  of a written acknowledgment of the gift to the contributor.
    36    §  9.  The  real  property  tax law is amended by adding a new section
    37  980-a to read as follows:
    38    § 980-a. Tax credits for contributions to  certain  funds.  1.  (a)  A
    39  municipal  corporation  that has established a fund pursuant to subdivi-
    40  sion forty-four of section sixteen hundred four of  the  education  law,
    41  subdivision  twelve-b of section seventeen hundred nine of the education
    42  law, subdivision fifty-four of section twenty-five hundred  ninety-h  of
    43  the  education  law,  or section six-t or six-u of the general municipal
    44  law, may adopt a local law, or in the  case  of  a  school  district,  a
    45  resolution,  authorizing  a  tax  credit to be provided pursuant to this
    46  section for contributions to such fund. For purposes of this section,  a
    47  municipal  corporation  that  has established such a fund and authorized
    48  such a credit shall be referred to as a "participating" municipal corpo-
    49  ration.
    50    (b) On and after a date specified  in  the  local  law  or  resolution
    51  adopted  by  a participating municipal corporation pursuant to paragraph
    52  (a) of this subdivision, the owner or owners of real property  shall  be
    53  allowed  a  credit  against  the  real property taxes of a participating
    54  municipal corporation that have been imposed  upon  such  property.  The
    55  amount  of  such  credit shall equal ninety-five percent, or such lesser
    56  allowable percentage credit as may have  been  established  pursuant  to

        S. 7509--C                         54                         A. 9509--C
 
     1  paragraph  (c)  of this subdivision, of the amount contributed by one or
     2  more of the owners of such property during the "associated credit  year"
     3  as  defined  in  this section, to any or all of the funds established by
     4  such municipal corporation, subject to the limit established pursuant to
     5  paragraph (c) of this subdivision, if any.
     6    (c) The participating municipal corporation may establish a limit upon
     7  the  amount  or  percentage  of  such  credit to be allowed in any given
     8  fiscal year, in which case the amount of such credit  shall  not  exceed
     9  any  limit so established. Any such limit shall be adopted by local law,
    10  or in the case of a school district, by resolution, which local  law  or
    11  resolution  may  either be the same as or separate from the local law or
    12  resolution that initially authorized the credit. Once such a  limit  has
    13  been  adopted, it may be amended or repealed thereafter by local law, or
    14  in the case of a school district, by resolution, provided that any  such
    15  amendment  or  repeal  shall  only  apply  to taxes of the participating
    16  municipal corporation for fiscal years commencing after the adoption  of
    17  such  local  law  or  resolution.  A copy of any local law or resolution
    18  establishing, amending or repealing such a limit shall  be  provided  to
    19  the  collecting  officer  who  collects  the  taxes of the participating
    20  municipal corporation.
    21    2. For purposes of this section, the "associated credit year" shall be
    22  the twelve-month period during which the owner of the property has  made
    23  a contribution described in subdivision one of this section that ends on
    24  the  last  day prescribed by law on which the taxes of the participating
    25  municipal corporation may be paid without interest or penalties, subject
    26  to the following:
    27    (a) Where such taxes are payable in  installments,  such  twelve-month
    28  period  shall  end  on the last day prescribed by law on which the first
    29  installment of such taxes may be paid without interest or penalties.
    30    (b) Where a participating  municipal  corporation  is  a  city  school
    31  district that is subject to article fifty-two of the education law, such
    32  twelve-month period shall end on the last day prescribed by law on which
    33  city  taxes may be paid without interest or penalties, or if applicable,
    34  on the last day prescribed by law on which the first installment of such
    35  taxes may be paid without interest or penalties.
    36    (c) Each such twelve-month period shall be determined  without  regard
    37  to  the  possibility  that  the period prescribed by law for paying such
    38  taxes without interest or penalties may be extended due to  a  delay  in
    39  the  first publication of the collecting officer's notice as provided by
    40  sections thirteen hundred twenty-two or thirteen hundred twenty-four  of
    41  this chapter or a comparable law, or due to an executive order issued in
    42  connection  with  a  state disaster emergency as provided by subdivision
    43  two of section nine hundred twenty-five-a of this chapter.
    44    3. The credit authorized by this  section  shall  be  administered  as
    45  follows:
    46    (a)  The administrator of the fund or its designated agent shall, upon
    47  receiving a contribution to the fund specified  in  subdivision  one  of
    48  this  section  during  a credit year, furnish the property owner with an
    49  acknowledgement in duplicate. Such acknowledgement shall be provided  on
    50  a  form  prescribed  by the commissioner and shall specify the amount of
    51  the contribution, the name and  address  of  the  donor,  the  date  the
    52  contribution was received, the authorized signature of the administrator
    53  or agent, and such other information as the commissioner shall require.
    54    (b)  After  receiving  such an acknowledgement, the property owner may
    55  present it to the appropriate collecting officer on or before  the  last
    56  day  prescribed  by  law  on which taxes may be paid without interest or

        S. 7509--C                         55                         A. 9509--C
 
     1  penalty, together with a credit  claim  on  a  form  prescribed  by  the
     2  commissioner.    Such  credit  claim  form shall contain the name of the
     3  property owner or owners, the date and amount of the contributions  made
     4  to  the  account  during  the associated credit year, the address of the
     5  property to which the credit claim relates, and such  other  information
     6  as  the commissioner shall require. Notwithstanding any provision of law
     7  to the contrary, the collecting officer shall  thereupon  be  authorized
     8  and  directed  to grant the property owner a tax credit equal to ninety-
     9  five percent, or such lesser allowable percentage  credit  as  may  have
    10  been  established  pursuant  to paragraph (c) of subdivision one of this
    11  section, of the amount of the contributions made during  the  associated
    12  credit  year  as specified on the acknowledgement, and to reduce the tax
    13  liability on the parcel accordingly, provided that such credit  may  not
    14  exceed  any  percentage credit or other limit established by the partic-
    15  ipating municipal corporation pursuant to paragraph (c)  of  subdivision
    16  one  of  this section, if such a limit has been established, and may not
    17  exceed the property taxes due or  paid  that  are  attributable  to  the
    18  participating municipal corporation. Where taxes are payable in install-
    19  ments,  if  the  credit exceeds the amount of the first installment, the
    20  excess shall be applied to  future  installments  until  exhausted.  The
    21  participating  municipal  corporation  may  adopt a local law, or in the
    22  case of a school district, a resolution, providing that where a property
    23  owner submits a credit claim form to the collecting officer prior to the
    24  collecting officer's receipt of the tax warrant, or such other  date  as
    25  may be specified in such local law or resolution, the associated proper-
    26  ty  tax bill shall reflect a reduction in the tax liability equal to the
    27  credit authorized by this section; provided however that if the collect-
    28  ing officer is not employed by the participating municipal  corporation,
    29  such  local law or resolution shall not take effect unless and until the
    30  governing body of the municipal corporation that employs the  collecting
    31  officer  has  adopted  a  resolution agreeing thereto. The department of
    32  financial services, in consultation with the department,  shall  promul-
    33  gate  regulations  related to the adjustment of mortgage escrow accounts
    34  to reflect the credits provided pursuant to this section.
    35    (c) If the property owner fails  to  present  the  acknowledgment  and
    36  credit  claim  form  to the collecting officer on or before the last day
    37  prescribed by law on which taxes may be paid without interest or  penal-
    38  ty,  he or she may present the same to the chief fiscal officer or chief
    39  financial officer of the participating municipal corporation,  or  to  a
    40  member  of  his or her staff. Such officer shall thereupon be authorized
    41  and directed to grant the property owner a refund of property  taxes  in
    42  the  amount  of  the  credit, which amount shall be equal to ninety-five
    43  percent, or such lesser allowable percentage credit  as  may  have  been
    44  established  pursuant  to  paragraph  (c)  of  subdivision  one  of this
    45  section, of the total contributions made during  the  associated  credit
    46  year, provided that such refund shall not exceed the property taxes that
    47  have  been  paid on the property or any percentage credit or other limit
    48  established pursuant  to  paragraph  (c)  of  subdivision  one  of  this
    49  section,  if any, and may not exceed the property taxes due or paid that
    50  are attributable to the participating  municipal  corporation.  Provided
    51  further, that no interest shall be payable on such refund if paid within
    52  forty-five  days  of  the receipt of the acknowledgment and credit claim
    53  form. The owner of the property may file  such  refund  claim  with  the
    54  authorized  officer  at  any time during the three year period beginning
    55  immediately after the last day such taxes were payable without  interest
    56  or penalty.

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     1    4.  The  amount  of  the  itemized  deduction that may be claimed by a
     2  taxpayer under section six hundred fifteen of the tax law  with  respect
     3  to  the  taxes  paid  on  such property may not exceed the amount of the
     4  taxes of a participating municipal corporation that  have  been  imposed
     5  upon  such  property minus the amount of the credit provided pursuant to
     6  this section.
     7    § 10. This act shall take effect immediately; provided, however,  that
     8  the  amendments  to  section 2590-h of the education law made by section
     9  seven of this act shall not affect the expiration and reversion of  such
    10  section  and shall expire and be deemed repealed therewith; and provided
    11  further that if section 2590-h  of  the  education  law  expires  or  is
    12  repealed  and  is  reverted  prior  to  the  effective date of this act,
    13  section seven of this act shall not take effect.
 
    14                                   PART MM
 
    15    Section 1. The tax law is amended by adding a new article 24  to  read
    16  as follows:
    17                                 ARTICLE 24
    18                    EMPLOYER COMPENSATION EXPENSE PROGRAM
    19  Section 850. Definitions.
    20          851. Employer election.
    21          852. Imposition and rate of tax.
    22          853. Pass through of tax.
    23          854. Payment of tax.
    24          855. Employee credit.
    25          856. Deposit and disposition of revenue.
    26          857. Procedural provisions.
    27    § 850. Definitions. For purposes of this article:
    28    (a)  Employer.  Employer means an employer that is required by section
    29  six hundred seventy-one of this chapter to deduct and withhold tax  from
    30  wages.
    31    (b)  Electing employer. Electing employer is an employer that has made
    32  the election provided for in section eight  hundred  fifty-one  of  this
    33  article.
    34    (c)  Payroll  expense. Payroll expense means wages and compensation as
    35  defined in sections 3121 and 3231 of the internal revenue code  (without
    36  regard  to section 3121(a)(1) and section 3231(e)(2)(A)(i)), paid to all
    37  covered employees.
    38    (d) Covered employee. Covered employee means an employee of an  elect-
    39  ing  employer who is required to have amounts withheld under section six
    40  hundred seventy-one of  this  chapter  and  receives  annual  wages  and
    41  compensation  from  his  or  her  employer  of  more than forty thousand
    42  dollars annually.
    43    § 851. Employer election. (a) Any employer who employs covered employ-
    44  ees in the state shall be allowed to make an annual election to be taxed
    45  under this article.
    46    (b) In order to be effective, the annual election must be made by  (1)
    47  if  the  employer  is  not a corporation, by any member, owner, or other
    48  individual with authority to bind the entity or  sign  returns  required
    49  pursuant  to  section six hundred fifty-three of this chapter; or (2) if
    50  the employer is a for-profit or not-for-profit corporation, by any offi-
    51  cer or manager of the employer who is authorized under the  law  of  the
    52  state  where  the  corporation  is  incorporated or under the employer's
    53  organizational documents to make the  election  and  who  represents  to
    54  having  such  authorization  under  penalty  of  perjury;  or (3) if the

        S. 7509--C                         57                         A. 9509--C
 
     1  employer is a trust, by the unanimous consent of all trustees; or (4) if
     2  the employer is a governmental entity, by the chief executive officer of
     3  such governmental entity.
     4    (c)  The annual election must be made by December first of each calen-
     5  dar year and will take effect for the  immediately  succeeding  calendar
     6  year. If an election is made after December first of a calendar year, it
     7  will first take effect in the second succeeding calendar year.
     8    §  852.  Imposition  and  rate  of tax. A tax is hereby imposed on the
     9  payroll expense paid by electing employers to covered employees. For two
    10  thousand nineteen, the tax shall be equal to one and one-half percent of
    11  the payroll expense paid by  electing  employers  to  covered  employees
    12  during  the  calendar quarter. For two thousand twenty, the tax shall be
    13  equal to three percent of the payroll expense paid by electing employers
    14  to covered employees during the calendar quarter. For two thousand twen-
    15  ty-one and thereafter, the tax shall be equal to  five  percent  of  the
    16  payroll  expense  paid by electing employers to covered employees during
    17  the calendar quarter. An electing employer shall only be subject to  the
    18  tax  imposed  under  this  article  on  the  payroll expense paid to any
    19  covered employee during the calendar year in excess  of  forty  thousand
    20  dollars.
    21    §  853.  Pass through of tax. An employer cannot deduct from the wages
    22  or compensation of an employee any amount that  represents  all  or  any
    23  portion of the tax imposed on the employer under this article.
    24    § 854. Payment of tax. Employers with payroll expense. The tax imposed
    25  on the payroll expense of electing employers under section eight hundred
    26  fifty-two  of  this  article  must be paid at the same time the electing
    27  employer is required to remit payments under section six hundred  seven-
    28  ty-four  of  this  chapter;  provided  however,  that electing employers
    29  subject to the provisions in section nine of this chapter must  pay  the
    30  tax  on  the  payroll  expense  at  the same time as the withholding tax
    31  remitted under the electronic payment reporting system and the electron-
    32  ic funds transfer system authorized by section nine of this chapter.
    33    § 855. Employee credit. A covered employee shall be allowed  a  credit
    34  against  the  tax  imposed  under  article  twenty-two  of this chapter,
    35  computed pursuant to the provisions of subsection (ccc) of  section  six
    36  hundred six of this chapter.
    37    § 856. Deposit and disposition of revenue. All taxes, interest, penal-
    38  ties,  and  fees  collected  or  received by the commissioner under this
    39  article shall be deposited and disposed of pursuant to the provisions of
    40  section one hundred seventy-one-a of this chapter.
    41    § 857. Procedural provisions. (a) General. All provisions  of  article
    42  twenty-two  of this chapter will apply to the provisions of this article
    43  in the same manner and with the same force and effect as if the language
    44  of article twenty-two of this chapter had been incorporated in full into
    45  this article and  had  been  specifically  adjusted  for  and  expressly
    46  referred  to  the tax imposed by this article, except to the extent that
    47  any provision is either inconsistent with a provision of this article or
    48  is  not  relevant  to  this  article.    Notwithstanding  the  preceding
    49  sentence,  no  credit  against tax in article twenty-two of this chapter
    50  can be used to offset the tax due under this article.
    51    (b) Notwithstanding the provisions of section six hundred ninety-seven
    52  of this chapter, if the commissioner determines that a person is  liable
    53  for  any  tax,  penalty  or  interest  under  this  article  pursuant to
    54  subsection (b) of section eight hundred fifty-four of this article, upon
    55  request in writing of such person, the commissioner  shall  disclose  in
    56  writing to such person (1) the name of any other person the commissioner

        S. 7509--C                         58                         A. 9509--C
 
     1  has determined to be liable for such tax, penalty or interest under this
     2  article  for the electing employer, and (2) whether the commissioner has
     3  attempted to collect such tax,  penalty  or  interest  from  such  other
     4  person  or  electing  employer,  the  general  nature of such collection
     5  activities, and the amount collected.
     6    (c) Notwithstanding any other law to the  contrary,  the  commissioner
     7  may require that all filings of forms or returns under this article must
     8  be  filed  electronically and all payments of tax must be paid electron-
     9  ically.   The commissioner  may  prescribe  the  methods  for  quarterly
    10  filings  by electing employers, including but not limited to, the inclu-
    11  sion of specific employee-level detail.
    12    § 2. Section 606 of the tax law is amended by adding a new  subsection
    13  (ccc) to read as follows:
    14    (ccc)  Article  twenty-four  employee credit. A covered employee of an
    15  electing employer shall be entitled to a credit against the tax  imposed
    16  by  this  article  as  provided in this subsection. For purposes of this
    17  subsection the terms "covered employee" and  "electing  employer"  shall
    18  have  the  same  meanings  as  under section eight hundred fifty of this
    19  chapter.  (1) For two thousand nineteen, the credit shall  be  equal  to
    20  the  product  of  (i)  the  covered employee's wages and compensation in
    21  excess of forty thousand dollars received during the tax year  from  the
    22  electing  employer  that  are subject to tax under this article and (ii)
    23  one and one-half percent and (iii) the result of one minus  a  fraction,
    24  the  numerator of which shall be the tax imposed on the covered employee
    25  as determined pursuant to section six hundred one of this article before
    26  the application of any credits for  the  applicable  tax  year  and  the
    27  denominator  of  which shall be the covered employee's taxable income as
    28  determined pursuant to this article for the applicable tax year. (2) For
    29  two thousand twenty, the credit shall be equal to the product of (i) the
    30  covered employee's wages and compensation in excess  of  forty  thousand
    31  dollars received during the tax year from the electing employer that are
    32  subject  to  tax under this article and (ii) three percent and (iii) the
    33  result of one minus a fraction, the numerator of which shall be the  tax
    34  imposed  on  the  covered employee as determined pursuant to section six
    35  hundred one of this article before the application of  any  credits  for
    36  the  applicable  tax  year  and  the  denominator  of which shall be the
    37  covered employee's taxable income as determined pursuant to this article
    38  for the applicable tax year. (3) For two thousand twenty-one and  there-
    39  after,  the  credit  shall  be  equal  to the product of (i) the covered
    40  employee's wages and compensation in excess of  forty  thousand  dollars
    41  received during the tax year from the electing employer that are subject
    42  to  tax under this article and (ii) five percent and (iii) the result of
    43  one minus a fraction, the numerator of which shall be the tax imposed on
    44  the covered employee as determined pursuant to section six  hundred  one
    45  of this article before the application of any credits for the applicable
    46  tax  year  and  the denominator of which shall be the covered employee's
    47  taxable income as determined pursuant to this article for the applicable
    48  tax year.  If the amount of the credit allowable under  this  subsection
    49  for  any taxable year shall exceed the taxpayer's tax for such year, the
    50  excess allowed for a taxable year may be carried over to  the  following
    51  year  or years and may be deducted from the taxpayer's tax for such year
    52  or years.
    53    § 3. Subdivision 1 of section 171-a of the  tax  law,  as  amended  by
    54  section  15 of part AAA of chapter 59 of the laws of 2017, is amended to
    55  read as follows:

        S. 7509--C                         59                         A. 9509--C
 
     1    1. All taxes, interest, penalties and fees collected  or  received  by
     2  the commissioner or the commissioner's duly authorized agent under arti-
     3  cles nine (except section one hundred eighty-two-a thereof and except as
     4  otherwise  provided  in  section  two  hundred  five  thereof),  nine-A,
     5  twelve-A  (except  as  otherwise provided in section two hundred eighty-
     6  four-d thereof), thirteen, thirteen-A (except as otherwise  provided  in
     7  section  three  hundred  twelve  thereof),  eighteen,  nineteen,  twenty
     8  (except as otherwise provided in section four hundred eighty-two  there-
     9  of),  twenty-B, twenty-one, twenty-two, twenty-four, twenty-six, twenty-
    10  eight (except as otherwise provided in section  eleven  hundred  two  or
    11  eleven hundred three thereof), twenty-eight-A, twenty-nine-B, thirty-one
    12  (except  as  otherwise  provided  in section fourteen hundred twenty-one
    13  thereof), thirty-three and  thirty-three-A  of  this  chapter  shall  be
    14  deposited  daily  in  one  account  with such responsible banks, banking
    15  houses or trust companies as may be designated by  the  comptroller,  to
    16  the credit of the comptroller. Such an account may be established in one
    17  or  more  of such depositories. Such deposits shall be kept separate and
    18  apart from all other money in the possession  of  the  comptroller.  The
    19  comptroller  shall require adequate security from all such depositories.
    20  Of the total revenue collected or received under such articles  of  this
    21  chapter,  the  comptroller  shall retain in the comptroller's hands such
    22  amount as the commissioner may determine to be necessary for refunds  or
    23  reimbursements  under  such articles of this chapter out of which amount
    24  the comptroller shall pay any refunds or reimbursements to which taxpay-
    25  ers shall be entitled under the provisions  of  such  articles  of  this
    26  chapter. The commissioner and the comptroller shall maintain a system of
    27  accounts  showing  the amount of revenue collected or received from each
    28  of the taxes imposed by such articles. The comptroller, after  reserving
    29  the  amount  to  pay such refunds or reimbursements, shall, on or before
    30  the tenth day of each month, pay into the state treasury to  the  credit
    31  of  the general fund all revenue deposited under this section during the
    32  preceding calendar month and remaining to the  comptroller's  credit  on
    33  the  last  day  of such preceding month, (i) except that the comptroller
    34  shall pay to the state department of  social  services  that  amount  of
    35  overpayments  of  tax  imposed by article twenty-two of this chapter and
    36  the interest on such amount which is certified to the comptroller by the
    37  commissioner as the amount  to  be  credited  against  past-due  support
    38  pursuant to subdivision six of section one hundred seventy-one-c of this
    39  article,  (ii) and except that the comptroller shall pay to the New York
    40  state higher education services corporation and the state university  of
    41  New  York or the city university of New York respectively that amount of
    42  overpayments of tax imposed by article twenty-two of  this  chapter  and
    43  the interest on such amount which is certified to the comptroller by the
    44  commissioner as the amount to be credited against the amount of defaults
    45  in  repayment  of guaranteed student loans and state university loans or
    46  city university loans  pursuant  to  subdivision  five  of  section  one
    47  hundred  seventy-one-d and subdivision six of section one hundred seven-
    48  ty-one-e of this article, (iii) and except further that, notwithstanding
    49  any law, the comptroller shall credit to the revenue arrearage  account,
    50  pursuant  to  section ninety-one-a of the state finance law, that amount
    51  of overpayment of tax imposed by article nine, nine-A, twenty-two, thir-
    52  ty, thirty-A, thirty-B or thirty-three of this chapter, and any interest
    53  thereon, which is certified to the comptroller by  the  commissioner  as
    54  the  amount  to  be credited against a past-due legally enforceable debt
    55  owed to a state agency pursuant to paragraph (a) of subdivision  six  of
    56  section one hundred seventy-one-f of this article, provided, however, he

        S. 7509--C                         60                         A. 9509--C
 
     1  shall  credit  to  the  special  offset  fiduciary  account, pursuant to
     2  section ninety-one-c of the state finance law, any such amount  credita-
     3  ble  as  a liability as set forth in paragraph (b) of subdivision six of
     4  section  one  hundred  seventy-one-f  of  this  article, (iv) and except
     5  further that the comptroller shall pay to the  city  of  New  York  that
     6  amount  of  overpayment  of tax imposed by article nine, nine-A, twenty-
     7  two, thirty, thirty-A, thirty-B or thirty-three of this chapter and  any
     8  interest thereon that is certified to the comptroller by the commission-
     9  er  as  the  amount  to be credited against city of New York tax warrant
    10  judgment debt pursuant to section  one  hundred  seventy-one-l  of  this
    11  article,  (v)  and  except  further  that the comptroller shall pay to a
    12  non-obligated spouse that amount of overpayment of tax imposed by  arti-
    13  cle twenty-two of this chapter and the interest on such amount which has
    14  been credited pursuant to section one hundred seventy-one-c, one hundred
    15  seventy-one-d,  one  hundred seventy-one-e, one hundred seventy-one-f or
    16  one hundred seventy-one-l of this article and which is certified to  the
    17  comptroller  by  the  commissioner  as the amount due such non-obligated
    18  spouse pursuant to paragraph  six  of  subsection  (b)  of  section  six
    19  hundred fifty-one of this chapter; and (vi) the comptroller shall deduct
    20  a  like  amount which the comptroller shall pay into the treasury to the
    21  credit of the general fund from  amounts  subsequently  payable  to  the
    22  department  of  social  services,  the state university of New York, the
    23  city university of New York, or the  higher  education  services  corpo-
    24  ration,  or  the  revenue  arrearage account or special offset fiduciary
    25  account pursuant to section ninety-one-a or ninety-one-c  of  the  state
    26  finance  law, as the case may be, whichever had been credited the amount
    27  originally withheld from such overpayment, and  (vii)  with  respect  to
    28  amounts  originally  withheld  from such overpayment pursuant to section
    29  one hundred seventy-one-l of this article and paid to the  city  of  New
    30  York,  the  comptroller shall collect a like amount from the city of New
    31  York.
    32    § 4. Subdivision 1 of section 171-a of the  tax  law,  as  amended  by
    33  section  16 of part AAA of chapter 59 of the laws of 2017, is amended to
    34  read as follows:
    35    1. All taxes, interest, penalties and fees collected  or  received  by
    36  the commissioner or the commissioner's duly authorized agent under arti-
    37  cles nine (except section one hundred eighty-two-a thereof and except as
    38  otherwise  provided  in  section  two  hundred  five  thereof),  nine-A,
    39  twelve-A (except as otherwise provided in section  two  hundred  eighty-
    40  four-d  thereof),  thirteen, thirteen-A (except as otherwise provided in
    41  section  three  hundred  twelve  thereof),  eighteen,  nineteen,  twenty
    42  (except  as otherwise provided in section four hundred eighty-two there-
    43  of),  twenty-one,  twenty-two,  twenty-four,  twenty-six,   twenty-eight
    44  (except  as  otherwise  provided in section eleven hundred two or eleven
    45  hundred  three  thereof),  twenty-eight-A,   twenty-nine-B,   thirty-one
    46  (except  as  otherwise  provided  in section fourteen hundred twenty-one
    47  thereof), thirty-three and  thirty-three-A  of  this  chapter  shall  be
    48  deposited  daily  in  one  account  with such responsible banks, banking
    49  houses or trust companies as may be designated by  the  comptroller,  to
    50  the credit of the comptroller. Such an account may be established in one
    51  or  more  of such depositories. Such deposits shall be kept separate and
    52  apart from all other money in the possession  of  the  comptroller.  The
    53  comptroller  shall require adequate security from all such depositories.
    54  Of the total revenue collected or received under such articles  of  this
    55  chapter,  the  comptroller  shall retain in the comptroller's hands such
    56  amount as the commissioner may determine to be necessary for refunds  or

        S. 7509--C                         61                         A. 9509--C
 
     1  reimbursements  under  such articles of this chapter out of which amount
     2  the comptroller shall pay any refunds or reimbursements to which taxpay-
     3  ers shall be entitled under the provisions  of  such  articles  of  this
     4  chapter. The commissioner and the comptroller shall maintain a system of
     5  accounts  showing  the amount of revenue collected or received from each
     6  of the taxes imposed by such articles. The comptroller, after  reserving
     7  the  amount  to  pay such refunds or reimbursements, shall, on or before
     8  the tenth day of each month, pay into the state treasury to  the  credit
     9  of  the general fund all revenue deposited under this section during the
    10  preceding calendar month and remaining to the  comptroller's  credit  on
    11  the  last  day  of such preceding month, (i) except that the comptroller
    12  shall pay to the state department of  social  services  that  amount  of
    13  overpayments  of  tax  imposed by article twenty-two of this chapter and
    14  the interest on such amount which is certified to the comptroller by the
    15  commissioner as the amount  to  be  credited  against  past-due  support
    16  pursuant to subdivision six of section one hundred seventy-one-c of this
    17  article,  (ii) and except that the comptroller shall pay to the New York
    18  state higher education services corporation and the state university  of
    19  New  York or the city university of New York respectively that amount of
    20  overpayments of tax imposed by article twenty-two of  this  chapter  and
    21  the interest on such amount which is certified to the comptroller by the
    22  commissioner as the amount to be credited against the amount of defaults
    23  in  repayment  of guaranteed student loans and state university loans or
    24  city university loans  pursuant  to  subdivision  five  of  section  one
    25  hundred  seventy-one-d and subdivision six of section one hundred seven-
    26  ty-one-e of this article, (iii) and except further that, notwithstanding
    27  any law, the comptroller shall credit to the revenue arrearage  account,
    28  pursuant  to  section ninety-one-a of the state finance law, that amount
    29  of overpayment of tax imposed by article nine, nine-A, twenty-two, thir-
    30  ty, thirty-A, thirty-B or thirty-three of this chapter, and any interest
    31  thereon, which is certified to the comptroller by  the  commissioner  as
    32  the  amount  to  be credited against a past-due legally enforceable debt
    33  owed to a state agency pursuant to paragraph (a) of subdivision  six  of
    34  section one hundred seventy-one-f of this article, provided, however, he
    35  shall  credit  to  the  special  offset  fiduciary  account, pursuant to
    36  section ninety-one-c of the state finance law, any such amount  credita-
    37  ble  as  a liability as set forth in paragraph (b) of subdivision six of
    38  section one hundred seventy-one-f  of  this  article,  (iv)  and  except
    39  further  that  the  comptroller  shall  pay to the city of New York that
    40  amount of overpayment of tax imposed by article  nine,  nine-A,  twenty-
    41  two,  thirty, thirty-A, thirty-B or thirty-three of this chapter and any
    42  interest thereon that is certified to the comptroller by the commission-
    43  er as the amount to be credited against city of  New  York  tax  warrant
    44  judgment  debt  pursuant  to  section  one hundred seventy-one-l of this
    45  article, (v) and except further that the  comptroller  shall  pay  to  a
    46  non-obligated  spouse that amount of overpayment of tax imposed by arti-
    47  cle twenty-two of this chapter and the interest on such amount which has
    48  been credited pursuant to section one hundred seventy-one-c, one hundred
    49  seventy-one-d, one hundred seventy-one-e, one hundred  seventy-one-f  or
    50  one  hundred seventy-one-l of this article and which is certified to the
    51  comptroller by the commissioner as the  amount  due  such  non-obligated
    52  spouse  pursuant  to  paragraph  six  of  subsection  (b) of section six
    53  hundred fifty-one of this chapter; and (vi) the comptroller shall deduct
    54  a like amount which the comptroller shall pay into the treasury  to  the
    55  credit  of  the  general  fund  from amounts subsequently payable to the
    56  department of social services, the state university  of  New  York,  the

        S. 7509--C                         62                         A. 9509--C
 
     1  city  university  of  New  York, or the higher education services corpo-
     2  ration, or the revenue arrearage account  or  special  offset  fiduciary
     3  account  pursuant  to  section ninety-one-a or ninety-one-c of the state
     4  finance  law, as the case may be, whichever had been credited the amount
     5  originally withheld from such overpayment, and  (vii)  with  respect  to
     6  amounts  originally  withheld  from such overpayment pursuant to section
     7  one hundred seventy-one-l of this article and paid to the  city  of  New
     8  York,  the  comptroller shall collect a like amount from the city of New
     9  York.
    10    § 5. Subdivisions 2, 3 and paragraph (a) of subdivision 5  of  section
    11  92-z of the state finance law, subdivision 2 as amended by section 30 of
    12  part  T  of  chapter 57 of the laws of 2007, and subdivision 3 and para-
    13  graph (a) of subdivision 5 as added by section 1 of part  I  of  chapter
    14  383 of the laws of 2001, are amended to read as follows:
    15    2.  Such  fund  shall  consist  of  [twenty-five] (a) fifty percent of
    16  receipts from the imposition of personal income taxes pursuant to  arti-
    17  cle  twenty-two of the tax law, less such amounts as the commissioner of
    18  taxation and finance may determine to be necessary for refunds, and  (b)
    19  fifty  percent  of receipts from the imposition of employer compensation
    20  expense taxes pursuant to article twenty-four of the tax law, less  such
    21  amounts  as the commissioner of taxation and finance may determine to be
    22  necessary for refunds.
    23    3. (a) Beginning on the first day of each month, the comptroller shall
    24  deposit all of the receipts collected pursuant to  section  six  hundred
    25  seventy-one of the tax law in the revenue bond tax fund until the amount
    26  of  monthly receipts anticipated to be deposited pursuant to the certif-
    27  icate required in paragraph (b) of subdivision five of this section  are
    28  met.  On  or  before  the twelfth day of each month, the commissioner of
    29  taxation and finance shall certify to the state comptroller the  amounts
    30  specified  in  paragraph (a) of subdivision two of this section relating
    31  to the preceding month and, in addition, no  later  than  March  thirty-
    32  first of each fiscal year the commissioner of taxation and finance shall
    33  certify such amounts relating to the last month of such fiscal year. The
    34  amounts  so certified shall be deposited by the state comptroller in the
    35  revenue bond tax fund.
    36    (b) Beginning on the first day of each month,  the  comptroller  shall
    37  deposit  all of the receipts collected pursuant to section eight hundred
    38  fifty-four of the tax law in the revenue bond tax fund until the  amount
    39  of  monthly receipts anticipated to be deposited pursuant to the certif-
    40  icate required in paragraph (b) of subdivision five of this section  are
    41  met.  On  or  before  the twelfth day of each month, the commissioner of
    42  taxation and finance shall certify to the state comptroller the  amounts
    43  specified  in  paragraph (b) of subdivision two of this section relating
    44  to the preceding month and, in addition, no  later  than  March  thirty-
    45  first of each fiscal year the commissioner of taxation and finance shall
    46  certify such amounts relating to the last month of such fiscal year. The
    47  amounts  so certified shall be deposited by the state comptroller in the
    48  revenue bond tax fund.
    49    (a) The state comptroller shall from time to time,  but  in  no  event
    50  later than the fifteenth day of each month (other than the last month of
    51  the  fiscal  year)  and  no  later than the thirty-first day of the last
    52  month of each fiscal year, pay over and distribute to the credit of  the
    53  general  fund  of  the state treasury all moneys in the revenue bond tax
    54  fund, if any, in excess of the aggregate amount required to be set aside
    55  for the payment of cash requirements pursuant to paragraph (b)  of  this
    56  subdivision,  provided  that  an  appropriation has been made to pay all

        S. 7509--C                         63                         A. 9509--C
 
     1  amounts specified in any certificate or certificates  delivered  by  the
     2  director  of the budget pursuant to paragraph (b) of this subdivision as
     3  being required by each authorized issuer as  such  term  is  defined  in
     4  section  sixty-eight-a  of this chapter for the payment of cash require-
     5  ments of such issuers for such fiscal year. Subject  to  the  rights  of
     6  holders  of  debt  of the state, in no event shall the state comptroller
     7  pay over and distribute any moneys on deposit in the  revenue  bond  tax
     8  fund  to  any  person  other  than an authorized issuer pursuant to such
     9  certificate or certificates (i) unless and until the  aggregate  of  all
    10  cash requirements certified to the state comptroller as required by such
    11  authorized  issuers  to  be  set aside pursuant to paragraph (b) of this
    12  subdivision for such fiscal year shall have been  appropriated  to  such
    13  authorized  issuers  in  accordance  with  the schedule specified in the
    14  certificate or certificates filed by the director of the budget or  (ii)
    15  if,  after  having  been  so  certified  and  appropriated,  any payment
    16  required to be made pursuant to paragraph (b) of  this  subdivision  has
    17  not  been made to the authorized issuers which was required to have been
    18  made pursuant to such certificate or  certificates;  provided,  however,
    19  that  no  person,  including  such  authorized issuers or the holders of
    20  revenue bonds, shall have any lien on moneys on deposit in  the  revenue
    21  bond  tax  fund.  Any  agreement entered into pursuant to section sixty-
    22  eight-c of this chapter  related  to  any  payment  authorized  by  this
    23  section shall be executory only to the extent of such revenues available
    24  to the state in such fund. Notwithstanding subdivisions two and three of
    25  this section, in the event the aggregate of all cash requirements certi-
    26  fied  to the state comptroller as required by such authorized issuers to
    27  be set aside pursuant to paragraph  (b)  of  this  subdivision  for  the
    28  fiscal year beginning on April first shall not have been appropriated to
    29  such authorized issuers in accordance with the schedule specified in the
    30  certificate or certificates filed by the director of the budget or, (ii)
    31  if,  having  been so certified and appropriated, any payment required to
    32  be made pursuant to paragraph (b) of this subdivision has not been  made
    33  pursuant  to  such  certificate  or certificates, all receipts collected
    34  pursuant to section six hundred seventy-one of the tax law  and  section
    35  eight hundred fifty-four of the tax law shall be deposited in the reven-
    36  ue bond tax fund until the greater of [twenty-five] forty percent of the
    37  aggregate of the receipts from the imposition of (A) the personal income
    38  tax  imposed  by  article twenty-two of the tax law and (B) the employer
    39  compensation expense tax imposed by article twenty-four of the  tax  law
    40  for  the  fiscal  year  beginning on April first and as specified in the
    41  certificate or certificates filed by the director of the budget pursuant
    42  to this paragraph or [six] a total of twelve billion  dollars  has  been
    43  deposited  in  the  revenue  bond  tax  fund.  Notwithstanding any other
    44  provision of law, if the state has appropriated and paid to the  author-
    45  ized  issuers  the  amounts necessary for the authorized issuers to meet
    46  their requirements for the current fiscal year pursuant to  the  certif-
    47  icate  or  certificates submitted by the director of the budget pursuant
    48  to paragraph (b) of this section, the state comptroller  shall,  on  the
    49  last  day  of each fiscal year, pay to the general fund of the state all
    50  sums remaining in the revenue bond tax fund on  such  date  except  such
    51  amounts as the director of the budget may certify are needed to meet the
    52  cash  requirements  of  authorized  issuers during the subsequent fiscal
    53  year.
    54    § 6. Subdivision 5 of section 68-c of the state finance law, as  added
    55  by section 2 of part I of chapter 383 of the laws of 2001, is amended to
    56  read as follows:

        S. 7509--C                         64                         A. 9509--C
 
     1    5.  Nothing  contained in this article shall be deemed to restrict the
     2  right of the state to amend, repeal, modify or otherwise alter  statutes
     3  imposing or relating to the taxes imposed pursuant to article twenty-two
     4  and article twenty-four of the tax law. The authorized issuers shall not
     5  include within any resolution, contract or agreement with holders of the
     6  revenue  bonds  issued  under  this article any provision which provides
     7  that a default occurs as a result of the state exercising its  right  to
     8  amend,  repeal,  modify or otherwise alter the taxes imposed pursuant to
     9  article twenty-two and article twenty-four of the tax law.
    10    § 7. This act shall take effect immediately; provided,  however,  that
    11  the  amendments to subdivision 1 of section 171-a of the tax law made by
    12  section three of this act shall not affect the expiration of such subdi-
    13  vision and shall expire therewith, when upon such date the provisions of
    14  section four of this act shall take effect.
 
    15                                   PART NN
 
    16    Section 1. The opening paragraph of subdivision 7 of  section  221  of
    17  the racing, pari-mutuel wagering and breeding law, as amended by section
    18  2  of  part  SS of chapter 59 of the laws of 2017, is amended to read as
    19  follows:
    20    In order to pay the costs of the insurance required  by  this  section
    21  and  by  the workers' compensation law and to carry out its other powers
    22  and duties and to pay for any of its  liabilities  under  section  four-
    23  teen-a  of  the  workers'  compensation  law, the New York Jockey Injury
    24  Compensation Fund, Inc. shall ascertain the total funding necessary  and
    25  establish  the  sums  that  are  to  be  paid by all owners and trainers
    26  licensed or required to be licensed under section two hundred twenty  of
    27  this  article,  to obtain the total funding amount required annually. In
    28  order to provide that any sum required to be paid by an owner or trainer
    29  is equitable, the fund shall establish payment schedules  which  reflect
    30  such  factors  as  are  appropriate,  including  where  applicable,  the
    31  geographic location of the racing corporation  at  which  the  owner  or
    32  trainer  participates, the duration of such participation, the amount of
    33  any purse earnings, the number of horses involved, or such other factors
    34  as the fund shall determine to be fair, equitable and in the best inter-
    35  ests of racing. In no event shall the amount deducted  from  an  owner's
    36  share  of purses exceed two per centum; provided, however, for two thou-
    37  sand [seventeen] eighteen the New York Jockey Injury Compensation  Fund,
    38  Inc.  may  use  up  to  two million dollars from the account established
    39  pursuant to subdivision nine of section two hundred eight of this  arti-
    40  cle  to pay the annual costs required by this section and the funds from
    41  such account shall not count  against  the  two  per  centum  of  purses
    42  deducted  from  an  owner's share of purses. The amount deducted from an
    43  owner's share of purses shall not exceed  one  per  centum  after  April
    44  first,  two  thousand  twenty.  In  the cases of multiple ownerships and
    45  limited racing appearances, the fund  shall  equitably  adjust  the  sum
    46  required.
    47    §  2.  Paragraph  (a)  of  subdivision 9 of section 208 of the racing,
    48  pari-mutuel wagering and breeding law, as amended by section 2  of  part
    49  PP of chapter 60 of the laws of 2016, is amended to read as follows:
    50    (a)  The  franchised corporation shall maintain a separate account for
    51  all funds held on deposit in trust by  the  corporation  for  individual
    52  horsemen's  accounts.  Purse  funds  shall be paid by the corporation as
    53  required to meet its purse payment obligations. Funds held in horsemen's
    54  accounts shall only be released or applied as requested and directed  by

        S. 7509--C                         65                         A. 9509--C

     1  the  individual  horseman.  For  two thousand [sixteen] eighteen the New
     2  York Jockey Injury Compensation Fund, Inc. may use  up  to  two  million
     3  dollars from the account established pursuant to this subdivision to pay
     4  the  annual  costs  required  by  section two hundred twenty-one of this
     5  article.
     6    § 3. Paragraph (c) of subdivision 9 of  section  208  of  the  racing,
     7  pari-mutuel  wagering  and  breeding law is relettered paragraph (e) and
     8  two new paragraphs (c) and (d) are added to read as follows:
     9    (c) The franchised corporation shall establish and maintain a separate
    10  account for funds to be held on  deposit  in  trust  by  the  franchised
    11  corporation  for  the  horsemen's  organization  recognized  pursuant to
    12  section two hundred twenty-eight of this article. Starting in two  thou-
    13  sand  eighteen  and  annually  thereafter, funds from the account estab-
    14  lished pursuant to this subdivision shall be deposited in  the  separate
    15  account  established under this paragraph in an amount to be agreed upon
    16  by the franchised corporation and the horsemen's organization recognized
    17  pursuant to section two hundred twenty-eight of this article. Funds held
    18  in this account shall be used by such recognized horsemen's organization
    19  solely as collateral to secure workers' compensation insurance coverage,
    20  including through the New York Jockey  Injury  Compensation  Fund,  Inc.
    21  Such  coverage shall include high deductible programs and forms of self-
    22  insurance.
    23    (d) In the event the horsemen's organization  recognized  pursuant  to
    24  section  two  hundred  twenty-eight  of this article determines that the
    25  funds are no longer needed as collateral to secure workers' compensation
    26  insurance coverage, then, upon agreement by the  franchised  corporation
    27  and  such appropriately recognized horsemen's organization, funds in the
    28  separate account established under paragraph  (c)  of  this  subdivision
    29  shall  be  returned to the account established pursuant to paragraph (a)
    30  of this subdivision.
    31    § 4. This act shall take effect immediately.
 
    32                                   PART OO
 
    33    Section 1. Subdivision 2 of section 516  of  the  racing,  pari-mutuel
    34  wagering  and breeding law is amended and a new subdivision 2-a is added
    35  to read as follows:
    36    2. After payment of all of the costs of the  corporation's  functions,
    37  net  revenue  remaining to the corporation shall be divided[, quarterly,
    38  not more than thirty days after the  close  of  the  calendar  quarter,]
    39  among  the  participating  counties  in  accordance  with  the following
    40  provisions:
    41    a. Fifty percent of such revenue distributed among  the  participating
    42  counties  on the basis of the proportion of the total off-track pari-mu-
    43  tuel wagering accepted by the corporation during the previous  [calendar
    44  quarter]  period  that  originated in the branch offices located in each
    45  participating county;
    46    b. Fifty percent of such  revenue  on  the  basis  of  population,  as
    47  defined  as  the  total population in each participating county shown by
    48  the latest preceding decennial federal census completed and published as
    49  a final population count by the  United  States  bureau  of  the  census
    50  preceding  the  commencement of the calendar year in which such distrib-
    51  ution is to be made; and
    52    c. A participating county containing a city electing to participate in
    53  the management and revenues of a corporation under  subdivision  two  of
    54  section  five  hundred  two  of  this  article  shall distribute revenue

        S. 7509--C                         66                         A. 9509--C
 
     1  received under paragraphs a and b  of  this  subdivision  to  such  city
     2  according to the proportion such city's population bears to the county's
     3  population.
     4    2-a. The net revenue remaining to the corporation shall be distributed
     5  quarterly,  not  more  than  thirty days after the close of the calendar
     6  quarter, unless, each off-track betting corporation's board shall deter-
     7  mine once annually, that such net revenue remaining to  the  corporation
     8  shall  be distributed to participating counties and cities on an annual,
     9  or bi-annual basis, to be distributed not more than  thirty  days  after
    10  the  close  of  the  calendar  year,  or the close of the bi-annual year
    11  (January-June and July-December). No such determination  shall  be  made
    12  prior  to  the  board's  receipt  of an annual written approval, to such
    13  specified annual, or bi-annual payment schedule, between each  off-track
    14  betting corporation and the governing bodies of each participating coun-
    15  ties and cities within such applicable region.
    16    § 2. This act shall take effect immediately.

    17                                   PART PP
 
    18    Section  1.  Subdivision 1 of section 22 of the public housing law, as
    19  added by section 1 of part CC of chapter 63 of  the  laws  of  2000,  is
    20  amended to read as follows:
    21    1.  A taxpayer subject to tax under article nine-A, twenty-two, [thir-
    22  ty-two] or thirty-three of the tax law which owns an interest in one  or
    23  more  eligible  low-income buildings, or a transferee of such a taxpayer
    24  as described in subdivision eight of this section, shall  be  allowed  a
    25  credit  against  such  tax  for  the amount of low-income housing credit
    26  allocated by the commissioner to each such building. Except as  provided
    27  in subdivision two of this section, the credit amount so allocated shall
    28  be  allowed as a credit against the tax for the ten taxable years in the
    29  credit period.
    30    § 2. Section 22 of the public housing law is amended by adding  a  new
    31  subdivision 8 to read as follows:
    32    8. (a) A taxpayer allowed a credit pursuant to this article may trans-
    33  fer  the  credit,  in whole or in part, to another person or entity, who
    34  shall be referred to as the transferee, without regard to how any feder-
    35  al low-income housing tax credit with respect to the low-income building
    36  may be allocated and notwithstanding that such other  person  or  entity
    37  owns  no  interest  in  the eligible low-income building or in an entity
    38  with an ownership interest in the eligible low-income building.   Trans-
    39  ferees  shall  be  entitled to apply transferred credit to a tax imposed
    40  under article  nine-A,  twenty-two  or  thirty-three  of  the  tax  law,
    41  provided  all requirements for claiming the credit are met. A transferee
    42  may not transfer any credit, or portion thereof, acquired by transfer.
    43    (b) A taxpayer allowed a credit pursuant to this  article  must  enter
    44  into a transfer contract with the transferee. The transfer contract must
    45  specify
    46    (i)  the  building  identification  numbers  for  all buildings in the
    47  project;
    48    (ii) the date each building was placed into service;
    49    (iii) the fifteen year compliance period for the project;
    50    (iv) the schedule of years  for  which  the  transfer  credit  may  be
    51  claimed and the amount of credit previously claimed;
    52    (v)  the  amount  of  consideration  received  by the taxpayer for the
    53  transfer credit; and
    54    (vi) the amount of credit being transferred.

        S. 7509--C                         67                         A. 9509--C
 
     1    (c) No transfer shall be effective unless the taxpayer allowed a cred-
     2  it pursuant to this article and seeking to transfer the credit  files  a
     3  transfer  statement  with the commissioner prior to the transfer and the
     4  commissioner  approves  such  transfer.  The  transfer  statement  shall
     5  provide  the  name  and  federal  identification  numbers  of the filing
     6  transferor and the taxpayer to whom the  filing  transferor  transferred
     7  the  credit, and the amount of credit transferred to each such person or
     8  entity. A copy of the transfer contract shall be attached to the  trans-
     9  fer  statement.  The statement shall also contain such other information
    10  as the commissioner may require. After reviewing the  transfer  contract
    11  and  the  transfer statement, the commissioner shall approve or deny the
    12  transfer as provided in this subdivision. If the  commissioner  approves
    13  the  transfer,  the  commissioner shall issue an approval statement that
    14  provides the name of the transferor and transferee, the amount of credit
    15  being transferred and such other information as the commissioner and the
    16  commissioner of taxation and finance  deem  necessary.  A  copy  of  the
    17  commissioner's  approval  statement must be attached to the transferee's
    18  tax return. If the commissioner denies the  transfer,  the  commissioner
    19  shall  provide the taxpayer a written determination for such denial. The
    20  commissioner, in consultation with  the  commissioner  of  taxation  and
    21  finance, may establish such other procedures and standards deemed neces-
    22  sary for the transferability of the low-income housing credit.
    23    (d)  The  commissioner shall forward copies of all transfer statements
    24  and attachments thereto and approval statements  to  the  department  of
    25  taxation  and  finance within thirty days after the transfer is approved
    26  by the commissioner.
    27    § 3. Section 25 of the public housing law is amended by adding  a  new
    28  subdivision 3 to read as follows:
    29    3.  The  allocation  of  the credit established by this article may be
    30  made without regard to and in a separate manner from any federal low-in-
    31  come housing credit that may be allocated with respect  to  an  eligible
    32  low-income building.
    33    § 4. Subdivision (b) of section 18 of the tax law is amended by adding
    34  a new paragraph 6-a to read as follows:
    35    (6-a)  The  taxpayer  that originally received the credit shall remain
    36  solely liable for all obligations and liabilities imposed on the taxpay-
    37  er with respect to the credit, none of which shall apply to a  party  to
    38  whom the credit has been subsequently transferred.
    39    §  5.  Section  23 of the public housing law, as added by section 1 of
    40  part CC of chapter 63 of the  laws  of  2000,  is  amended  to  read  as
    41  follows:
    42    § 23. Project monitoring. The commissioner shall establish such proce-
    43  dures  [as  he  deems]  deemed necessary for monitoring compliance of an
    44  eligible low-income building with the provisions of  this  article,  and
    45  for  notifying  the  commissioner  of  taxation  and finance of any such
    46  noncompliance [of which he becomes aware].
    47    § 6. This act shall take effect on the thirtieth day  after  it  shall
    48  have become a law and shall apply to taxable years beginning on or after
    49  January  1,  2019 for buildings that receive an allocation of low-income
    50  housing credit on or after the effective date of this act.
 
    51                                   PART QQ
 
    52    Section 1. Paragraph 1 of subsection (a) of section 1301  of  the  tax
    53  law,  as  amended  by  section  2 of part F of chapter 61 of the laws of
    54  2017, is amended to read as follows:

        S. 7509--C                         68                         A. 9509--C
 
     1    (1) a tax on the personal income of residents of  such  city,  at  the
     2  rates provided for under subsection (a) of section thirteen hundred four
     3  of this article for taxable years beginning before two thousand [twenty]
     4  twenty-one,  and  at  the  rates  provided  for  under subsection (b) of
     5  section  thirteen  hundred four of this article for taxable years begin-
     6  ning after two thousand twenty, provided,  however,  that  if,  for  any
     7  taxable year beginning after two thousand twenty, the rates set forth in
     8  such subsection (b) are rendered inapplicable and the rates set forth in
     9  such subsection (a) are rendered applicable, then the tax for such taxa-
    10  ble  year  shall  be at the rates provided under [subparagraph] subpara-
    11  graphs (A) of paragraphs one, two and three of such subsection (a),
    12    § 2. This act shall take effect immediately.
 
    13                                   PART RR
 
    14    Section 1. Subparagraph (A) of paragraph 1, paragraph 3 and  paragraph
    15  5  of  subsection  (oo)  of  section  606 of the tax law, paragraph 3 as
    16  amended by chapter 239 of the laws of  2009,  and  subparagraph  (A)  of
    17  paragraph 1 and paragraph 5 as amended by section 1 of part F of chapter
    18  59 of the laws of 2013, are amended to read as follows:
    19    (A)  For  taxable years beginning on or after January first, two thou-
    20  sand ten and before January first, two thousand [twenty] twenty-five,  a
    21  taxpayer  shall be allowed a credit as hereinafter provided, against the
    22  tax imposed by this article, in an amount equal to one  hundred  percent
    23  of the amount of credit allowed the taxpayer with respect to a certified
    24  historic structure under [subsection (a) (2) of section 47 of the feder-
    25  al] internal revenue code section 47(c)(3), determined without regard to
    26  ratably  allocating  the  credit  over a five year period as required by
    27  subsection (a) of such section 47, with respect to a certified  historic
    28  structure  located within the state. Provided, however, the credit shall
    29  not exceed five million dollars. For taxable years beginning on or after
    30  January first, two thousand [twenty] twenty-five, a  taxpayer  shall  be
    31  allowed  a  credit  as  hereinafter provided, against the tax imposed by
    32  this article, in an amount equal to thirty  percent  of  the  amount  of
    33  credit  allowed the taxpayer with respect to a certified historic struc-
    34  ture under [subsection (a)(2) of section 47  of  the  federal]  internal
    35  revenue  code  section  47(c)(3),  determined  without regard to ratably
    36  allocating the credit over a five year period as required by  subsection
    37  (a)  of  such section 47, with respect to a certified historic structure
    38  located within the state; provided, however, the credit shall not exceed
    39  one hundred thousand dollars.
    40    (3) If the [credit allowed the] taxpayer is allowed a credit  pursuant
    41  to  section  47 of the internal revenue code with respect to a qualified
    42  rehabilitation that is also the subject of the credit  allowed  by  this
    43  subsection  and  that  credit  pursuant to such section 47 is recaptured
    44  pursuant to subsection (a) of section 50 of the internal revenue code, a
    45  portion of the credit allowed under this subsection must be  added  back
    46  in  the  same  taxable  year  and  in the same proportion as the federal
    47  recapture.
    48    (5) To be eligible for the credit allowable under this subsection  the
    49  rehabilitation  project  shall  be  in whole or in part located within a
    50  census tract which is identified  as  being  at  or  below  one  hundred
    51  percent  of the state median family income as calculated as of [January]
    52  April first of each year using the most recent five year  estimate  from
    53  the  American  community  survey  published  by the United States Census
    54  bureau.  If there is a change in the most recent five year  estimate,  a

        S. 7509--C                         69                         A. 9509--C

     1  census  tract  that  qualified for eligibility under this program before
     2  information about the change was released will  remain  eligible  for  a
     3  credit under this subsection for an additional two calendar years.
     4    § 2. Paragraphs (a), (c) and (e) of subdivision 26 of section 210-b of
     5  the  tax law, as added by section 17 of part A of chapter 59 of the laws
     6  of 2014, are amended to read as follows:
     7    (a) Application of credit. (i) For taxable years beginning on or after
     8  January first, two thousand ten, and before January first, two  thousand
     9  [twenty] twenty-five, a taxpayer shall be allowed a credit as hereinaft-
    10  er provided, against the tax imposed by this article, in an amount equal
    11  to  one hundred percent of the amount of credit allowed the taxpayer for
    12  the same taxable year with respect to  a  certified  historic  structure
    13  under  [subsection  (c)(2)  of  section 47 of the] internal revenue code
    14  section 47(c)(3), determined without regard to  ratably  allocating  the
    15  credit  over  a  five  year period as required by subsection (a) of such
    16  section 47, with respect to a certified historic structure located with-
    17  in the state. Provided,  however,  the  credit  shall  not  exceed  five
    18  million dollars.
    19    (ii)  For taxable years beginning on or after January first, two thou-
    20  sand [twenty] twenty-five, a taxpayer shall be allowed a credit as here-
    21  inafter provided, against the tax imposed by this article, in an  amount
    22  equal to thirty percent of the amount of credit allowed the taxpayer for
    23  the  same  taxable  year determined without regard to ratably allocating
    24  the credit over a five year period as  required  by  subsection  (a)  of
    25  section  47  of  the  internal revenue code, with respect to a certified
    26  historic structure under subsection (c)(3) of section 47 of the internal
    27  revenue code with respect to  a  certified  historic  structure  located
    28  within  the  state.   Provided, however, the credit shall not exceed one
    29  hundred thousand dollars.
    30    (c) If the [credit allowed the] taxpayer is allowed a credit  pursuant
    31  to  section  47 of the internal revenue code with respect to a qualified
    32  rehabilitation that is also the subject of the credit  allowed  by  this
    33  subdivision  and  that  credit pursuant to such section 47 is recaptured
    34  pursuant to subsection (a) of section 50 of the internal revenue code, a
    35  portion of the credit allowed under this [subsection]  subdivision  must
    36  be added back in the same taxable year and in the same proportion as the
    37  federal credit.
    38    (e)  To  be  eligible for the credit allowable under this subdivision,
    39  the rehabilitation project shall be in whole or in part located within a
    40  census tract which is identified  as  being  at  or  below  one  hundred
    41  percent  of the state median family income as calculated as of [January]
    42  April first of each year using the most recent five year  estimate  from
    43  the  American  community  survey  published  by the United States Census
    44  bureau. If there is a change in the most recent five  year  estimate,  a
    45  census  tract  that  qualified for eligibility under this program before
    46  information about the change was released will  remain  eligible  for  a
    47  credit under this subdivision for an additional two calendar years.
    48    §  3.  Subparagraph (A) of paragraph 1, paragraph 3 and paragraph 5 of
    49  subdivision (y) of section 1511 of the tax law, paragraph 3 as added  by
    50  chapter  472 of the laws of 2010 and subparagraph (A) of paragraph 1 and
    51  paragraph 5 as amended by section 4 of part F of chapter 59 of the  laws
    52  of 2013, are amended to read as follows:
    53    (A)  For  taxable years beginning on or after January first, two thou-
    54  sand ten and before January first, two thousand [twenty] twenty-five,  a
    55  taxpayer  shall be allowed a credit as hereinafter provided, against the
    56  tax imposed by this article, in an amount equal to one  hundred  percent

        S. 7509--C                         70                         A. 9509--C
 
     1  of the amount of credit allowed the taxpayer with respect to a certified
     2  historic  structure under [subsection (a)(2) of section 47 of the feder-
     3  al] internal revenue code section 47(c)(3), determined without regard to
     4  ratably  allocating  the  credit  over a five year period as required by
     5  subsection (a) of such section 47, with respect to a certified  historic
     6  structure  located within the state. Provided, however, the credit shall
     7  not exceed five million dollars. For taxable years beginning on or after
     8  January first, two thousand [twenty] twenty-five, a  taxpayer  shall  be
     9  allowed  a  credit  as  hereinafter provided, against the tax imposed by
    10  this article, in an amount equal to thirty  percent  of  the  amount  of
    11  credit  allowed the taxpayer with respect to a certified historic struc-
    12  ture under [subsection (a)(2) of section 47  of  the  federal]  internal
    13  revenue  code  section  47(c)(3),  determined  without regard to ratably
    14  allocating the credit over a five year period as required by  subsection
    15  (a)  of  such  section 47 with respect to a certified historic structure
    16  located within the state. Provided, however, the credit shall not exceed
    17  one hundred thousand dollars.
    18    (3) If the [credit allowed the] taxpayer is allowed a credit  pursuant
    19  to  section  47 of the internal revenue code with respect to a qualified
    20  rehabilitation that is also the subject of the credit  allowed  by  this
    21  subdivision  and  that  credit pursuant to such section 47 is recaptured
    22  pursuant to subsection (a) of section 50 of the internal revenue code, a
    23  portion of the credit allowed under this [subsection] subdivision in the
    24  taxable year the credit was claimed must be added back in the same taxa-
    25  ble year and in the same proportion as the federal recapture.
    26    (5) To be eligible for the credit allowable  under  this  subdivision,
    27  the rehabilitation project shall be in whole or in part located within a
    28  census  tract  which  is  identified  as  being  at or below one hundred
    29  percent of the state median family income as calculated as of  [January]
    30  April  first  of each year using the most recent five year estimate from
    31  the American community survey published  by  the  United  States  Census
    32  bureau.    If there is a change in the most recent five year estimate, a
    33  census tract that qualified for eligibility under  this  program  before
    34  information  about  the  change  was released will remain eligible for a
    35  credit under this subdivision for an additional two calendar years.
    36    § 4. Paragraph 2 of subsection (pp) of section 606 of the tax law,  as
    37  added  by  chapter 547 of the laws of 2006, subparagraphs (A) and (B) as
    38  amended by section 1 of part V of chapter 59 of the  laws  of  2013,  is
    39  amended to read as follows:
    40    (2)  (A)  With  respect to any particular residence of a taxpayer, the
    41  credit allowed under paragraph one of this subsection shall  not  exceed
    42  fifty  thousand  dollars for taxable years beginning on or after January
    43  first, two thousand ten and before January first, two thousand  [twenty]
    44  twenty-five and twenty-five thousand dollars for taxable years beginning
    45  on  or  after  January first, two thousand [twenty] twenty-five.  In the
    46  case of a husband and wife, the amount of the credit  shall  be  divided
    47  between  them equally or in such other manner as they may both elect. If
    48  a taxpayer incurs qualified rehabilitation expenditures in  relation  to
    49  more  than  one  residence  in the same year, the total amount of credit
    50  allowed under paragraph one of this subsection for all such expenditures
    51  shall not exceed fifty thousand dollars for taxable years  beginning  on
    52  or  after  January first, two thousand ten and before January first, two
    53  thousand [twenty] twenty-five and twenty-five thousand dollars for taxa-
    54  ble years beginning on or after January  first,  two  thousand  [twenty]
    55  twenty-five.

        S. 7509--C                         71                         A. 9509--C
 
     1    (B)  For  taxable years beginning on or after January first, two thou-
     2  sand ten and before January first, two thousand [twenty] twenty-five, if
     3  the amount of credit allowable under this subsection  shall  exceed  the
     4  taxpayer's tax for such year, and the taxpayer's New York adjusted gross
     5  income  for such year does not exceed sixty thousand dollars, the excess
     6  shall be treated as an overpayment of tax to be credited or refunded  in
     7  accordance with the provisions of section six hundred eighty-six of this
     8  article,  provided,  however, that no interest shall be paid thereon. If
     9  the taxpayer's New York adjusted gross  income  for  such  year  exceeds
    10  sixty  thousand  dollars,  the excess credit that may be carried over to
    11  the following year or years and may be deducted from the taxpayer's  tax
    12  for  such year or years. For taxable years beginning on or after January
    13  first, two thousand [twenty] twenty-five, if the amount of credit allow-
    14  able under this subsection shall exceed  the  taxpayer's  tax  for  such
    15  year,  the excess may be carried over to the following year or years and
    16  may be deducted from the taxpayer's tax for such year or years.
    17    § 5. This act shall take effect immediately and shall apply to taxable
    18  years beginning on and after January first, two thousand eighteen.
 
    19                                   PART SS
 
    20    Section 1. Section 1303 of the tax law, as amended by  chapter  28  of
    21  the laws of 1987, is amended to read as follows:
    22    § 1303. City  taxable  income. The city taxable income of a city resi-
    23  dent individual shall mean and be the same as his or her New York  taxa-
    24  ble  income  as  defined  in section six hundred eleven of this chapter,
    25  except that it shall include (i) the amount contributed to any or all of
    26  the following accounts within the charitable gifts trust fund set  forth
    27  in  section  ninety-two-gg  of  the state finance law, to the extent the
    28  amount is claimed as an  itemized  deduction  pursuant  to  section  six
    29  hundred  fifteen  of  this chapter: the health charitable account estab-
    30  lished by paragraph (a) of subdivision four of section ninety-two-gg  of
    31  the  state finance law, or the elementary and secondary education chari-
    32  table account established by paragraph b of subdivision four of  section
    33  ninety-two-gg  of  the  state finance law.  The city taxable income of a
    34  city resident estate or trust shall mean and be the same as its New York
    35  taxable income as defined in section six hundred eighteen of this  chap-
    36  ter.
    37    §  2. Subdivision (b) of section 11-1712 of the administrative code of
    38  the city of New York is amended by adding a new paragraph 38 to read  as
    39  follows:
    40    (38)  The  amount  contributed to any or all of the following accounts
    41  within the charitable gifts trust fund set forth in section  ninety-two-
    42  gg  of  the state finance law, to the extent the amount is claimed as an
    43  itemized deduction pursuant to section six hundred fifteen  of  the  tax
    44  law:  the health charitable account established by paragraph a of subdi-
    45  vision four of section ninety-two-gg of the state finance  law,  or  the
    46  elementary  and  secondary  education  charitable account established by
    47  paragraph b of subdivision four of section ninety-two-gg  of  the  state
    48  finance law.
    49    § 3. This act shall take effect immediately.
 
    50                                   PART TT

        S. 7509--C                         72                         A. 9509--C
 
     1    Section  1. Clause (H) of subparagraph (ii) of paragraph 1 of subdivi-
     2  sion b of section 1612 of the tax law, as amended by chapter 236 of  the
     3  laws of 2017, is amended to read as follows:
     4    (H)  notwithstanding  clauses  (A), (B), (C), (D), (E), (F) and (G) of
     5  this subparagraph, the track operator of a vendor track and in the  case
     6  of  Aqueduct,  the  video  lottery  terminal facility operator, shall be
     7  eligible for a vendor's capital award of up to four percent of the total
     8  revenue wagered at the vendor track after payout for prizes pursuant  to
     9  this  chapter,  which  shall  be  used  exclusively  for capital project
    10  investments to improve the facilities of the vendor track which  promote
    11  or  encourage  increased attendance at the video lottery gaming facility
    12  including, but not limited to hotels, other lodging  facilities,  enter-
    13  tainment   facilities,  retail  facilities,  dining  facilities,  events
    14  arenas, parking garages and other  improvements  that  enhance  facility
    15  amenities;  provided  that such capital investments shall be approved by
    16  the division, in consultation with the gaming commission, and that  such
    17  vendor  track  demonstrates that such capital expenditures will increase
    18  patronage at such vendor track's facilities and increase the  amount  of
    19  revenue generated to support state education programs. The annual amount
    20  of such vendor's capital awards that a vendor track shall be eligible to
    21  receive  shall  be limited to two million five hundred thousand dollars,
    22  except for Aqueduct racetrack, for which there shall be no annual limit,
    23  provided, however, that any such capital award for  the  Aqueduct  video
    24  lottery  terminal  facility  operator  shall be one percent of the total
    25  revenue wagered at the video lottery terminal facility after payout  for
    26  prizes  pursuant to this chapter until the earlier of the designation of
    27  one thousand video lottery devices as hosted pursuant to paragraph  four
    28  of  subdivision a of section sixteen hundred seventeen-a of this chapter
    29  or April first, two thousand nineteen and shall then be four percent  of
    30  the  total  revenue wagered at the video lottery terminal facility after
    31  payout for prizes pursuant to this chapter, provided, further, that such
    32  capital award shall only be provided pursuant to an agreement  with  the
    33  operator  to  construct an expansion of the facility, hotel, and conven-
    34  tion and exhibition space requiring  a  minimum  capital  investment  of
    35  three  hundred  million  dollars. Except for tracks having less than one
    36  thousand nine hundred video gaming machines, and  except  for  a  vendor
    37  track  located west of State Route 14 from Sodus Point to the Pennsylva-
    38  nia border within New York, and except for Aqueduct racetrack each track
    39  operator shall be required to co-invest an amount of capital expenditure
    40  equal to its cumulative vendor's capital award. For all tracks[,  except
    41  for  Aqueduct  racetrack,] the amount of any vendor's capital award that
    42  is not used during any one year period may be carried over  into  subse-
    43  quent years ending before April first, two thousand [eighteen] nineteen.
    44  Any amount attributable to a capital expenditure approved prior to April
    45  first,  two  thousand  [eighteen]  nineteen  and  completed before April
    46  first, two thousand [twenty] twenty-one;  or  approved  prior  to  April
    47  first, two thousand [twenty-two] twenty-three and completed before April
    48  first, two thousand [twenty-four] twenty-five for a vendor track located
    49  west of State Route 14 from Sodus Point to the Pennsylvania border with-
    50  in New York, shall be eligible to receive the vendor's capital award. In
    51  the  event  that  a vendor track's capital expenditures, approved by the
    52  gaming commission prior to April first, two thousand [eighteen] nineteen
    53  and completed prior to April first, two  thousand  [twenty]  twenty-one,
    54  exceed  the vendor track's cumulative capital award during the five year
    55  period ending April first, two thousand [eighteen] nineteen, the  vendor
    56  shall continue to receive the capital award after April first, two thou-

        S. 7509--C                         73                         A. 9509--C
 
     1  sand  [eighteen]  nineteen  until such approved capital expenditures are
     2  paid to the vendor track subject to any required  co-investment.  In  no
     3  event  shall  any  vendor  track  that receives a vendor fee pursuant to
     4  clause  (F) or (G) of this subparagraph be eligible for a vendor's capi-
     5  tal award under this section. Any operator of a vendor track  which  has
     6  received  a  vendor's  capital  award,  choosing  to  divest the capital
     7  improvement toward which the award was applied, prior to the full depre-
     8  ciation of the capital improvement in accordance with generally accepted
     9  accounting principles, shall reimburse the state in amounts equal to the
    10  total of any such awards. Any capital award not approved for  a  capital
    11  expenditure at a video lottery gaming facility by April first, two thou-
    12  sand  [eighteen] nineteen shall be deposited into the state lottery fund
    13  for education aid; and
    14    § 2. This act shall take effect immediately.
 
    15                                   PART UU
 
    16    Section 1. Section 399-1 of the vehicle and traffic law, as amended by
    17  section 1 of part D of chapter 58 of the laws of  2016,  is  amended  to
    18  read as follows:
    19    §  399-l.  Application.  Applicants  for  participation  in  the pilot
    20  program established pursuant to this article shall be among those  acci-
    21  dent  prevention  course sponsoring agencies that have a course approved
    22  by the commissioner pursuant to article twelve-B of this title prior  to
    23  the  effective date of this article and which deliver such course to the
    24  public.  Provided,  however,  the  commissioner  may,  in  his  or   her
    25  discretion,  approve  applications  after  such  date.  In  order  to be
    26  approved for participation in such pilot program, the course must comply
    27  with the provisions of law, rules and  regulations  applicable  thereto.
    28  The  commissioner  may,  in  his or her discretion, impose a fee for the
    29  submission of each application  to  participate  in  the  pilot  program
    30  established  pursuant  to  this article. Such fee shall not exceed seven
    31  thousand five hundred dollars. [The proceeds  from  such  fee  shall  be
    32  deposited  by  the  comptroller  into the special obligation reserve and
    33  payment account of the dedicated highway and bridge  trust  fund  estab-
    34  lished  pursuant  to  section eighty-nine-b of the state finance law for
    35  the purposes established in this section.]
    36    § 2. Paragraph a of subdivision 5 of section 410 of  the  vehicle  and
    37  traffic law, as amended by section 4 of part D of chapter 58 of the laws
    38  of 2016, is amended to read as follows:
    39    a.  The  annual fee for registration or reregistration of a motorcycle
    40  shall be eleven dollars and fifty cents.  Beginning April  first,  nine-
    41  teen hundred ninety-eight the annual fee for registration or reregistra-
    42  tion  of  a  motorcycle  shall be seventeen dollars and fifty cents[, of
    43  which two dollars and fifty cents shall be deposited by the  comptroller
    44  into the special obligation reserve and payment account of the dedicated
    45  highway  and  bridge  trust fund established pursuant to section eighty-
    46  nine-b of the state finance law for the  purposes  established  in  this
    47  section].
    48    §  3.  Paragraph  (c-1) of subdivision 2 of section 503 of the vehicle
    49  and traffic law, as amended by section 5 of part D of chapter 58 of  the
    50  laws of 2016, is amended to read as follows:
    51    (c-1) In addition to the fees established in paragraphs (b) and (c) of
    52  this  subdivision,  a  fee of fifty cents for each six months or portion
    53  thereof of the period of validity shall be paid upon the issuance of any
    54  permit, license or renewal of a license which is valid for the operation

        S. 7509--C                         74                         A. 9509--C
 
     1  of a motorcycle, except a limited use motorcycle. [Fees collected pursu-
     2  ant to this paragraph shall be deposited by  the  comptroller  into  the
     3  special  obligation reserve and payment account of the dedicated highway
     4  and  bridge  trust fund established pursuant to section eighty-nine-b of
     5  the state finance law for the purposes established in this section.]
     6    § 4. Subdivision 5 of section 317 of the vehicle and  traffic  law  is
     7  REPEALED.
     8    §  5.  Paragraph  (b) of subdivision 1-a of section 318 of the vehicle
     9  and traffic law, as amended by section 9 of part D of chapter 58 of  the
    10  laws of 2016, is amended to read as follows:
    11    (b)  Notwithstanding  the provisions of paragraph (a) of this subdivi-
    12  sion, an order of suspension issued pursuant to paragraph (a) or (e)  of
    13  this subdivision may be terminated if the registrant pays to the commis-
    14  sioner a civil penalty in the amount of eight dollars for each day up to
    15  thirty  days  for  which  financial security was not in effect, plus ten
    16  dollars for each day from the thirty-first to the sixtieth day for which
    17  financial security was not in effect, plus twelve dollars for  each  day
    18  from  the  sixty-first to the ninetieth day for which financial security
    19  was not in effect. [Of each eight dollar penalty, six  dollars  will  be
    20  deposited  in the general fund and two dollars in the special obligation
    21  reserve and payment account of the dedicated highway  and  bridge  trust
    22  fund  established pursuant to section eighty-nine-b of the state finance
    23  law for the purposes established in this section.] Of  each  ten  dollar
    24  penalty  collected, [six] eight dollars will be deposited in the general
    25  fund[, two dollars will be deposited in the special  obligation  reserve
    26  and  payment  account  of  the  dedicated  highway and bridge trust fund
    27  established pursuant to section eighty-nine-b of the state  finance  law
    28  for  the purposes established in this section,] and two dollars shall be
    29  deposited in the dedicated highway and  bridge  trust  fund  established
    30  pursuant to section eighty-nine-b of the state finance law and the dedi-
    31  cated  mass  transportation fund established pursuant to section eighty-
    32  nine-c of the  state  finance  law  and  distributed  according  to  the
    33  provisions  of subdivision (d) of section three hundred one-j of the tax
    34  law. Of each twelve dollar penalty collected, [six] eight  dollars  will
    35  be  deposited into the general fund[, two dollars will be deposited into
    36  the special obligation reserve and  payment  account  of  the  dedicated
    37  highway  and  bridge  trust fund established pursuant to section eighty-
    38  nine-b of the state finance law for the  purposes  established  in  this
    39  section,]  and  four dollars shall be deposited in the dedicated highway
    40  and bridge trust fund established pursuant to section  eighty-nine-b  of
    41  the  state finance law and the dedicated mass transportation fund estab-
    42  lished pursuant to section eighty-nine-c of the state  finance  law  and
    43  distributed  according  to  the provisions of subdivision (d) of section
    44  three hundred one-j of the tax law. The foregoing provision shall  apply
    45  only  once during any thirty-six month period and only if the registrant
    46  surrendered the certificate of registration and  number  plates  to  the
    47  commissioner  not  more than ninety days from the date of termination of
    48  financial security or submits to the commissioner new proof of financial
    49  security which took effect not more than ninety  days  from  the  termi-
    50  nation of financial security.
    51    §  6. Subdivision 6 of section 423-a of the vehicle and traffic law is
    52  REPEALED.
    53    § 7. Paragraph (a) of subdivision 3  of  section  89-b  of  the  state
    54  finance  law,  as  amended  by section 11 of part D of chapter 58 of the
    55  laws of 2016, is amended to read as follows:

        S. 7509--C                         75                         A. 9509--C
 
     1    (a) The special obligation reserve and payment account  shall  consist
     2  (i)  of all moneys required to be deposited in the dedicated highway and
     3  bridge trust fund pursuant to the provisions  of  sections  two  hundred
     4  five,  two  hundred  eighty-nine-e,  three  hundred  one-j, five hundred
     5  fifteen  and  eleven  hundred  sixty-seven  of the tax law, section four
     6  hundred one of the vehicle and traffic law, and  section  thirty-one  of
     7  chapter fifty-six of the laws of nineteen hundred ninety-three, (ii) all
     8  fees, fines or penalties collected by the commissioner of transportation
     9  and  the  commissioner  of motor vehicles pursuant to section fifty-two,
    10  section three hundred twenty-six, section eighty-eight  of  the  highway
    11  law,  subdivision fifteen of section three hundred eighty-five[, section
    12  four hundred twenty-three-a, section four  hundred  ten,  section  three
    13  hundred seventeen, section three hundred eighteen, article twelve-C, and
    14  paragraph (c-1) of subdivision two of section five hundred three] of the
    15  vehicle  and  traffic law, section two of the chapter of the laws of two
    16  thousand three that amended this paragraph, subdivision (d)  of  section
    17  three  hundred  four-a, paragraph one of subdivision (a) and subdivision
    18  (d) of section three hundred five, subdivision  six-a  of  section  four
    19  hundred  fifteen and subdivision (g) of section twenty-one hundred twen-
    20  ty-five of the vehicle and traffic law, section fifteen of this chapter,
    21  excepting moneys deposited with the  state  on  account  of  betterments
    22  performed  pursuant  to  subdivision twenty-seven or subdivision thirty-
    23  five of section ten of the highway law, and [sections  ninety-four,  one
    24  hundred  thirty-five,  and] section one hundred forty-five of the trans-
    25  portation law, (iii) any moneys collected by the department of transpor-
    26  tation for services provided pursuant  to  agreements  entered  into  in
    27  accordance  with section ninety-nine-r of the general municipal law, and
    28  (iv) any other moneys collected  therefor  or  credited  or  transferred
    29  thereto from any other fund, account or source.
    30    §  8.  Paragraph  (a)  of  subdivision  3 of section 89-b of the state
    31  finance law, as amended by section 12 of part D of  chapter  58  of  the
    32  laws of 2016, is amended to read as follows:
    33    (a)  The  special obligation reserve and payment account shall consist
    34  (i) of all moneys required to be deposited in the dedicated highway  and
    35  bridge  trust  fund  pursuant  to the provisions of sections two hundred
    36  eighty-nine-e, three hundred one-j,  five  hundred  fifteen  and  eleven
    37  hundred  sixty-seven  of  the  tax  law, section four hundred one of the
    38  vehicle and traffic law, and section thirty-one of chapter fifty-six  of
    39  the  laws  of  nineteen  hundred  ninety-three,  (ii) all fees, fines or
    40  penalties collected  by  the  commissioner  of  transportation  and  the
    41  commissioner  of  motor  vehicles pursuant to section fifty-two, section
    42  three hundred twenty-six,  section  eighty-eight  of  the  highway  law,
    43  subdivision  fifteen of section three hundred eighty-five[, section four
    44  hundred twenty-three-a, section four hundred ten, section three  hundred
    45  seventeen,  section  three hundred eighteen, article twelve-C, and para-
    46  graph (c-1) of subdivision two of section five  hundred  three]  of  the
    47  vehicle  and  traffic  law,  section  fifteen of this chapter, excepting
    48  moneys deposited with the state  on  account  of  betterments  performed
    49  pursuant  to  subdivision  twenty-seven  or  subdivision  thirty-five of
    50  section ten of the highway law, and [sections ninety-four,  one  hundred
    51  thirty-five,  and]  section one hundred forty-five of the transportation
    52  law, (iii) any moneys collected by the department of transportation  for
    53  services provided pursuant to agreements entered into in accordance with
    54  section  ninety-nine-r  of the general municipal law, and (iv) any other
    55  moneys collected therefor or credited or transferred  thereto  from  any
    56  other fund, account or source.

        S. 7509--C                         76                         A. 9509--C
 
     1    §  9.  Subdivision  4  of  section  94  of  the  transportation law is
     2  REPEALED.
     3    §  10.  Subdivision  4  of  section  135 of the transportation law, as
     4  amended by section 4 of part C of chapter 57 of the  laws  of  2014,  is
     5  amended to read as follows:
     6    4. [All revenues collected pursuant to this section shall be deposited
     7  by  the  comptroller  into  the  special  obligation reserve and payment
     8  account of the dedicated  highway  and  bridge  trust  fund  established
     9  pursuant  to  section  eighty-nine-b  of  the  state finance law for the
    10  purposes established in this section.] Fees will be  based  on  revenues
    11  from the preceding calendar year and shall be assessed on or before July
    12  first  and  are  payable  by  September first of each year. On or before
    13  January first of each year following assessment of fees pursuant to this
    14  section, the commissioner shall report to the railroad companies  annual
    15  costs associated with this assessment.
    16    §  11.  Subsection  (b)  of  section 805 of the tax law, as amended by
    17  section 1 of part C of chapter 25 of the laws of  2009,  is  amended  to
    18  read as follows:
    19    (b)  On  or before the twelfth and twenty-sixth day of each succeeding
    20  month, after reserving such amount for such refunds and  deducting  such
    21  amounts  for  such  costs,  as  provided  for  in subsection (a) of this
    22  section, the commissioner shall certify to the comptroller the amount of
    23  all revenues so received during the prior  month  as  a  result  of  the
    24  taxes,  interest  and  penalties  so  imposed. The amount of revenues so
    25  certified shall be paid over by the fifteenth and the final business day
    26  of each succeeding month from such account  without  appropriation  into
    27  the  [mobility  tax  trust  account  of  the metropolitan transportation
    28  authority financial assistance  fund  established  pursuant  to  section
    29  ninety-two-ff  of the state finance law, for payment, pursuant to appro-
    30  priations by the legislature to the] metropolitan transportation author-
    31  ity finance fund established pursuant to section twelve  hundred  seven-
    32  ty-h  of  the  public  authorities  law,  provided,  however,  that  the
    33  comptroller shall ensure that any payments to the metropolitan transpor-
    34  tation authority finance fund which are due to  be  paid  by  the  final
    35  business  day in the month of December pursuant to this subsection shall
    36  be received by the metropolitan transportation authority finance fund on
    37  the same business day in which it is paid.
    38    § 12. Section 4 of the state finance law is amended by  adding  a  new
    39  subdivision 12 to read as follows:
    40    12.  Notwithstanding subdivision one of this section and any other law
    41  to the contrary, the revenue (including taxes, interest  and  penalties)
    42  from  the  metropolitan  commuter  transportation  mobility  tax imposed
    43  pursuant to article twenty-three of  the  tax  law  which  are  paid  in
    44  accordance  with subsection (b) of section eight hundred five of the tax
    45  law into the metropolitan transportation authority finance  fund  estab-
    46  lished by section twelve hundred seventy-h of the public authorities law
    47  shall be made pursuant to statute but without an appropriation.
    48    §  13.  Subdivision 2 of section 1270-h of the public authorities law,
    49  as added by section 16 of part H of chapter 25 of the laws of  2009,  is
    50  amended to read as follows:
    51    2.  The comptroller shall deposit into the metropolitan transportation
    52  authority finance fund (a) monthly, pursuant to appropriation, [into the
    53  metropolitan transportation authority finance fund] the moneys deposited
    54  in the mobility tax trust account  of  the  metropolitan  transportation
    55  authority financial assistance fund pursuant to [article twenty-three of
    56  the  tax  law, and] any [other] provision of law directing or permitting

        S. 7509--C                         77                         A. 9509--C
 
     1  the deposit of moneys in such fund, and (b) without  appropriation,  the
     2  revenue  including taxes, interest and penalties collected in accordance
     3  with article twenty-three of the tax law.
     4    §  14. Subdivisions 3 and 5 of section 92-ff of the state finance law,
     5  as added by section 1 of part G of chapter 25 of the laws of  2009,  are
     6  amended to read as follows:
     7    3.  Such fund shall consist of all moneys collected [therefore] there-
     8  for or credited or transferred thereto from any other fund,  account  or
     9  source,  including,  without  limitation, the [revenues derived from the
    10  metropolitan commuter transportation mobility  tax  imposed  by  article
    11  twenty-three  of the tax law;] revenues derived from the special supple-
    12  mental tax on passenger car rentals imposed by  section  eleven  hundred
    13  sixty-six-a  of  the  tax  law; revenues derived from the transportation
    14  surcharge imposed by article twenty-nine-A of the tax law;  the  supple-
    15  mental  registration  fees imposed by article seventeen-C of the vehicle
    16  and traffic law; and the supplemental metropolitan commuter  transporta-
    17  tion  district license fees imposed by section five hundred three of the
    18  vehicle and traffic law. Any interest received  by  the  comptroller  on
    19  moneys on deposit in the metropolitan transportation authority financial
    20  assistance fund shall be retained in and become a part of such fund.
    21    5.  (a)  The  "mobility  tax trust account" shall consist of [revenues
    22  required to be deposited therein pursuant to the provisions  of  article
    23  twenty-three  of  the  tax  law and all other] moneys credited or trans-
    24  ferred thereto from any [other] fund or source pursuant to law.
    25    (b) Moneys in the "mobility tax  trust  account"  shall,  pursuant  to
    26  appropriation  by  the legislature, be transferred on a monthly basis to
    27  the metropolitan transportation authority finance  fund  established  by
    28  section  twelve  hundred  seventy-h  of  the  public authorities law and
    29  utilized in accordance with said section. It is the intent of the legis-
    30  lature to enact two appropriations from the mobility tax  trust  account
    31  to the metropolitan transportation authority finance fund established by
    32  section twelve hundred seventy-h of the public authorities law. One such
    33  appropriation  shall  be  equal  to the amounts expected to be available
    34  [for such purpose pursuant to article twenty-three of the  tax  law  or]
    35  from  any  [other] monies described in paragraph (a) of this subdivision
    36  during the two thousand [nine]  eighteen--two  thousand  [ten]  nineteen
    37  fiscal  year  and shall be effective in that fiscal year. The other such
    38  appropriation shall be equal to the amounts  expected  to  be  available
    39  [for  such  purpose  pursuant to article twenty-three of the tax law or]
    40  from any [other] monies described in paragraph (a) of  this  subdivision
    41  during  the  two  thousand  [ten] nineteen--two thousand [eleven] twenty
    42  fiscal year and shall, notwithstanding the provisions of  section  forty
    43  of  this chapter, take effect on the first day of the two thousand [ten]
    44  nineteen--two thousand [eleven] twenty fiscal year and lapse on the last
    45  day of that fiscal year. It is the intent of the governor to submit  and
    46  the  legislature  to  enact  for each fiscal year after the two thousand
    47  [nine] eighteen--two thousand [ten] nineteen fiscal year  in  an  annual
    48  budget  bill:  (i) an appropriation for the amount expected to be avail-
    49  able in the mobility tax trust account during such fiscal year  for  the
    50  metropolitan  transportation authority [pursuant to article twenty-three
    51  of the tax law or] from any [other] monies described in paragraph (a) of
    52  this subdivision; and (ii) an appropriation for the amount projected  by
    53  the  director  of  the  budget to be deposited in the mobility tax trust
    54  account [pursuant to article twenty-three of the tax law  or]  from  any
    55  [other]  monies  described  in paragraph (a) of this subdivision for the
    56  next succeeding fiscal year. Such appropriation for payment of  revenues

        S. 7509--C                         78                         A. 9509--C
 
     1  projected  to be deposited in the succeeding fiscal year shall, notwith-
     2  standing the provisions of section forty of this chapter, take effect on
     3  the first day of such succeeding fiscal year and lapse on the  last  day
     4  of  such  fiscal year. If for any fiscal year commencing on or after the
     5  first day of April, two thousand ten the  governor  fails  to  submit  a
     6  budget  bill containing the foregoing, or the legislature fails to enact
     7  a bill  with  such  provisions,  then  the  metropolitan  transportation
     8  authority  shall notify the comptroller, the director of the budget, the
     9  chairperson of the senate finance committee and the chairperson  of  the
    10  assembly  ways  and  means committee of amounts required to be disbursed
    11  from the appropriation made during the preceding fiscal year for payment
    12  in such fiscal year. In no event shall the comptroller make any payments
    13  from such appropriation prior to May first  of  such  fiscal  year,  and
    14  unless  and  until  the  director  of the budget, the chairperson of the
    15  senate finance committee and the chairperson of the  assembly  ways  and
    16  means  committee  have  been  notified  of the required payments and the
    17  timing of such payments to be made from the mobility tax  trust  account
    18  to the metropolitan transportation authority finance fund established by
    19  section  twelve hundred seventy-h of the public authorities law at least
    20  forty-eight hours prior  to  any  such  payments.  Until  such  time  as
    21  payments  pursuant  to  such appropriation are made in full, revenues in
    22  the mobility tax trust account shall not be  paid  over  to  any  person
    23  other than the metropolitan transportation authority.
    24    § 15. This act shall take effect April 1, 2018; provided however, that
    25  the  amendments  to section 399-l of the vehicle and traffic law made by
    26  section one of this act shall not affect the repeal of such section  and
    27  shall  be deemed repealed therewith; and provided further, however, that
    28  the amendments to paragraph (a) of subdivision 3 of section 89-b of  the
    29  state  finance law made by section seven of this act shall be subject to
    30  the expiration and reversion of such paragraph pursuant to section 13 of
    31  part U1 of chapter 62 of the laws of 2003, as amended,  when  upon  such
    32  date the provisions of section eight of this act shall take effect.
 
    33                                   PART VV
 
    34    Section 1. This act commits the state of New York (state) and the city
    35  of  New York (city) to fund, $836,000,000 in capital and operating costs
    36  related to projects contained in the Metropolitan Transportation Author-
    37  ity (MTA)  New  York  city  subway  action  plan.  The  state  share  of
    38  $418,000,000  shall consist of appropriations first enacted in the 2018-
    39  2019 state budget, additional funds and tax  remissions  sufficient  for
    40  the  MTA  to  pay the capital and operating costs as provided as part of
    41  the New York city subway action plan. The city share of $418,000,000  is
    42  to  be provided by the city for the MTA to pay the capital and operating
    43  costs as provided in the New York city subway action plan.
    44    § 2. (a) The state share of funds provided pursuant to section one  of
    45  this  act  shall  be  scheduled  and  paid  to  the MTA no later than as
    46  follows:  $46,444,444.44  no  later  than  the  end   of   April   2018,
    47  $46,444,444.44  no  later  than  the  end of May 2018, $46,444,444.44 no
    48  later than the end of June 2018, $46,444,444.44 no later than the end of
    49  July 2018,  $46,444,444.44  no  later  than  the  end  of  August  2018,
    50  $46,444,444.44  no  later than the end of September 2018, $46,444,444.44
    51  no later than the end of October 2018, $46,444,444.44 no later than  the
    52  end of November 2018, and $46,444,444.48 no later than the end of Decem-
    53  ber 2018.

        S. 7509--C                         79                         A. 9509--C

     1    (b)  The  city share of funds provided pursuant to section one of this
     2  act shall be scheduled and paid to the MTA no  later  than  as  follows:
     3  $69,666,666.66 on the first of July 2018; $69,666,666.66 on the first of
     4  August   2018;   $69,666,666.66   on   the   first  of  September  2018;
     5  $69,666,666.66 on the first of October 2018; $69,666,666.66 on the first
     6  of  November 2018; and, $69,666,666.70 on the last day of December 2018.
     7  The city shall, no later than  seven  days  after  making  each  payment
     8  pursuant  to  this subdivision, certify to the state comptroller and the
     9  New York state director of budget the amount of the payment and the date
    10  upon which such payment was made.
    11    § 3. No funds dedicated to the New York city  subway  action  plan  by
    12  either  the  city  or  the state shall be used to reduce or supplant the
    13  commitment by the city and state to provide funding for any  current  or
    14  future commitment to the MTA.
    15    §  4. (a) Notwithstanding any provision of law to the contrary, in the
    16  event the city fails to certify to the state  comptroller  and  the  New
    17  York state director of budget that the city has paid in full any payment
    18  required  by  subdivision  (b)  of section two of this act, the New York
    19  state director of the budget shall direct the comptroller  to  transfer,
    20  collect,  or  deposit  funds  in accordance with subdivision (b) of this
    21  section in an amount equal to the unpaid balance of any payment required
    22  by subdivision (b) of section two of this act, provided that in no event
    23  shall such amount exceed $418,000,000.  Such direction shall be pursuant
    24  to a written plan or plans filed with the comptroller, the  chairman  of
    25  the  senate  finance committee and the chairman of the assembly ways and
    26  means committee.
    27    (b) Notwithstanding any provision of law to the contrary  and  as  set
    28  forth in a plan or plans submitted by the New York state director of the
    29  budget  pursuant  to subdivision (a) of this section, the comptroller is
    30  hereby directed and authorized to: (i) transfer funds authorized by  any
    31  undisbursed  general  fund  aid  to  localities  appropriations or state
    32  special revenue fund aid to localities  appropriations,  excluding  debt
    33  service,  fiduciary, and federal fund appropriations, to the city to the
    34  subway assistance fund established by section 92-gg of the state finance
    35  law in accordance with such plan; and/or (ii) collect and  deposit  into
    36  the  subway  assistance  fund  established by section 92-gg of the state
    37  finance law funds from any other revenue source of the city  in  accord-
    38  ance  with  such plan. The comptroller is hereby authorized and directed
    39  to make such transfers, collections and deposits as soon as  practicable
    40  but  not  more than 3 days following the transmittal of such plan to the
    41  comptroller in accordance with subdivision (a) of this section. Provided
    42  however that in no event shall such deposits  exceed  $418,000,000,  and
    43  any  such  deposits  shall  be counted against the city share of the New
    44  York city subway action plan pursuant to section one of this act.
    45    (c) Notwithstanding any provision of law to the contrary, the  state's
    46  obligation and or liability to fund any program included in general fund
    47  aid  to  localities  appropriations or state special revenue fund aid to
    48  localities appropriations from which funds are transferred  pursuant  to
    49  subdivision  (b)  of this section shall be reduced in an amount equal to
    50  such transfer or transfers, provided however that in no event shall such
    51  amount exceed $418,000,000.
    52    § 5. The state finance law is amended by adding a new section 92-gg to
    53  read as follows:
    54    § 92-gg. Subway assistance fund.  1. There is  hereby  established  in
    55  the  custody of the comptroller a special fund to be known as the subway
    56  assistance fund.

        S. 7509--C                         80                         A. 9509--C
 
     1    2. The subway assistance fund shall consist  of  any  monies  directed
     2  thereto  pursuant  to  the  provisions of section four of part VV of the
     3  chapter of the laws of two thousand eighteen which added this section.
     4    3.  All  monies  deposited into the subway assistance fund pursuant to
     5  part VV of the chapter of the laws of two thousand eighteen which  added
     6  this  section shall be paid to the metropolitan transportation authority
     7  without appropriation, for use  in  the  same  manner  as  the  payments
     8  required  by  subdivision  (b)  of  section two of such part, as soon as
     9  practicable but not more than five days from the  date  the  comptroller
    10  determines  that  the  full  amount of the unpaid balance of any payment
    11  required by subdivision (b) of section two of such part has been  depos-
    12  ited into the subway assistance fund.
    13    §  6.  This  act  shall  take  effect  immediately; provided, however,
    14  sections one, two and four of  this  act  shall  expire  and  be  deemed
    15  repealed  thirty  days  after all payments required pursuant to this act
    16  shall have been deposited in the manner  prescribed  by  this  act.  The
    17  state  of New York and the city of New York shall notify the legislative
    18  bill drafting commission upon such final payment provided  for  in  this
    19  act  in  order  that  the commission may maintain an accurate and timely
    20  effective data base of the official text of the laws of the state of New
    21  York in furtherance of effectuating the provisions of section 44 of  the
    22  legislative law and section 70-b of the public officers law.
 
    23                                   PART WW
 
    24    Section  1.  Notwithstanding  any  other provision of law, the housing
    25  trust fund corporation may provide, for purposes  of  the  rural  rental
    26  assistance  program  pursuant  to  article  17-a  of the private housing
    27  finance law, a sum not to exceed $23,649,000 for the fiscal year  ending
    28  March  31, 2019. Notwithstanding any other provision of law, and subject
    29  to the approval of the New York state director of the budget, the  board
    30  of  directors  of  the state of New York mortgage agency shall authorize
    31  the transfer to the housing trust fund corporation, for the purposes  of
    32  reimbursing  any  costs  associated with rural rental assistance program
    33  contracts authorized  by  this  section,  a  total  sum  not  to  exceed
    34  $23,649,000,  such  transfer  to be made from (i) the special account of
    35  the mortgage insurance fund created pursuant to section  2429-b  of  the
    36  public  authorities  law,  in  an amount not to exceed the actual excess
    37  balance in the special account of the mortgage insurance fund, as deter-
    38  mined and certified by the state of New York  mortgage  agency  for  the
    39  fiscal  year  2017-2018  in accordance with section 2429-b of the public
    40  authorities law, if any, and/or (ii) provided that the reserves  in  the
    41  project  pool  insurance  account of the mortgage insurance fund created
    42  pursuant to section 2429-b of the public authorities law are  sufficient
    43  to  attain and maintain the credit rating (as determined by the state of
    44  New York mortgage agency) required to accomplish the  purposes  of  such
    45  account,  the  project  pool insurance account of the mortgage insurance
    46  fund, such transfer to be made as soon as practicable but no later  than
    47  June 30, 2018.
    48    §  2.  Notwithstanding  any  other provision of law, the housing trust
    49  fund corporation may provide, for purposes of the neighborhood preserva-
    50  tion program, a sum not to exceed $8,479,000 for the fiscal year  ending
    51  March 31, 2019.  Notwithstanding any other provision of law, and subject
    52  to  the approval of the New York state director of the budget, the board
    53  of directors of the state of New York mortgage  agency  shall  authorize
    54  the  transfer to the housing trust fund corporation, for the purposes of

        S. 7509--C                         81                         A. 9509--C
 
     1  reimbursing any costs associated with neighborhood preservation  program
     2  contracts  authorized  by  this  section,  a  total  sum  not  to exceed
     3  $8,479,000, such transfer to be made from (i) the special account of the
     4  mortgage insurance fund created pursuant to section 2429-b of the public
     5  authorities law, in an amount not to exceed the actual excess balance in
     6  the  special  account  of the mortgage insurance fund, as determined and
     7  certified by the state of New York mortgage agency for the  fiscal  year
     8  2017-2018  in  accordance  with section 2429-b of the public authorities
     9  law, if any, and/or (ii) provided that the reserves in the project  pool
    10  insurance  account  of  the  mortgage insurance fund created pursuant to
    11  section 2429-b of the public authorities law are  sufficient  to  attain
    12  and  maintain  the credit rating (as determined by the state of New York
    13  mortgage agency) required to accomplish the purposes  of  such  account,
    14  the  project pool insurance account of the mortgage insurance fund, such
    15  transfer to be made as soon as practicable but no later  than  June  30,
    16  2018.
    17    §  3.  Notwithstanding  any  other provision of law, the housing trust
    18  fund corporation may provide, for purposes  of  the  rural  preservation
    19  program, a sum not to exceed $3,539,000 for the fiscal year ending March
    20  31,  2019.    Notwithstanding any other provision of law, and subject to
    21  the approval of the New York state director of the budget, the board  of
    22  directors  of  the state of New York mortgage agency shall authorize the
    23  transfer to the housing trust fund  corporation,  for  the  purposes  of
    24  reimbursing   any  costs  associated  with  rural  preservation  program
    25  contracts authorized  by  this  section,  a  total  sum  not  to  exceed
    26  $3,539,000, such transfer to be made from (i) the special account of the
    27  mortgage insurance fund created pursuant to section 2429-b of the public
    28  authorities law, in an amount not to exceed the actual excess balance in
    29  the  special  account  of the mortgage insurance fund, as determined and
    30  certified by the state of New York mortgage agency for the  fiscal  year
    31  2017-2018  in  accordance  with section 2429-b of the public authorities
    32  law, if any, and/or (ii) provided that the reserves in the project  pool
    33  insurance  account  of  the  mortgage insurance fund created pursuant to
    34  section 2429-b of the public authorities law are  sufficient  to  attain
    35  and  maintain  the credit rating (as determined by the state of New York
    36  mortgage agency) required to accomplish the purposes  of  such  account,
    37  the  project pool insurance account of the mortgage insurance fund, such
    38  transfer to be made as soon as practicable but no later  than  June  30,
    39  2018.
    40    §  4. Notwithstanding any other provision of law, the homeless housing
    41  and assistance corporation may provide, for purposes  of  the  New  York
    42  state  supportive  housing  program,  the  solutions to end homelessness
    43  program or the operational support for AIDS housing program, or to qual-
    44  ified grantees under those programs, in accordance with the requirements
    45  of those programs, a sum not to exceed $8,333,000 for  the  fiscal  year
    46  ending  March  31, 2019. The homeless housing and assistance corporation
    47  may enter into an agreement with the office of temporary and  disability
    48  assistance to administer such sum in accordance with the requirements of
    49  the programs. Notwithstanding any other provision of law, and subject to
    50  the  approval of the New York state director of the budget, the board of
    51  directors of the state of New York mortgage agency shall  authorize  the
    52  transfer to the homeless housing and assistance corporation, a total sum
    53  not  to exceed $8,333,000, such transfer to be made from (i) the special
    54  account of the mortgage  insurance  fund  created  pursuant  to  section
    55  2429-b  of  the  public  authorities law, in an amount not to exceed the
    56  actual excess balance in the special account of the  mortgage  insurance

        S. 7509--C                         82                         A. 9509--C

     1  fund,  as  determined  and  certified  by the state of New York mortgage
     2  agency for the fiscal year 2017-2018 in accordance with  section  2429-b
     3  of  the  public  authorities  law, if any, and/or (ii) provided that the
     4  reserves in the project pool insurance account of the mortgage insurance
     5  fund  created  pursuant  to section 2429-b of the public authorities law
     6  are sufficient to attain and maintain the credit rating  (as  determined
     7  by  the  state  of  New York mortgage agency) required to accomplish the
     8  purposes of such account, the project  pool  insurance  account  of  the
     9  mortgage insurance fund, such transfer to be made as soon as practicable
    10  but no later than March 31, 2019.
    11    §  5.  Section 12 of part R of chapter 56 of the laws of 2017 relating
    12  to utilizing reserves in the mortgage insurance fund for various housing
    13  purposes is REPEALED and a new section 12 is added to read as follows:
    14    § 12. Notwithstanding any other provision of law, the homeless housing
    15  and assistance corporation may provide, for purposes  of  the  New  York
    16  state  supportive  housing  program,  the  solutions to end homelessness
    17  program or the operational support for AIDS housing program, or to qual-
    18  ified grantees under those programs, in accordance with the requirements
    19  of those programs, a sum not to  exceed  two  million  dollars  for  the
    20  fiscal  year  ending March 31, 2019. The homeless housing and assistance
    21  corporation may enter into an agreement with the office of temporary and
    22  disability assistance to administer such  sum  in  accordance  with  the
    23  requirements  of  the  programs.  Notwithstanding any other provision of
    24  law, and subject to the approval of the New York state director  of  the
    25  budget,  the board of directors of the state of New York mortgage agency
    26  shall authorize the transfer to  the  homeless  housing  and  assistance
    27  corporation,  a total sum not to exceed two million dollars, such trans-
    28  fer to be made from (i) the special account of  the  mortgage  insurance
    29  fund  created  pursuant to section 2429-b of the public authorities law,
    30  in an amount not to exceed the actual  excess  balance  in  the  special
    31  account  of  the mortgage insurance fund, as determined and certified by
    32  the state of New York mortgage agency for the fiscal year  2016-2017  in
    33  accordance  with  section  2429-b of the public authorities law, if any,
    34  and/or (ii) provided that the reserves in  the  project  pool  insurance
    35  account  of  the  mortgage  insurance  fund  created pursuant to section
    36  2429-b of the public authorities law are sufficient to attain and  main-
    37  tain  the credit rating (as determined by the state of New York mortgage
    38  agency) required to accomplish the purposes of such account, the project
    39  pool insurance account of the mortgage insurance fund, such transfer  to
    40  be made as soon as practicable but no later than March 31, 2019.
    41    §  6.  Section 13 of part R of chapter 56 of the laws of 2017 relating
    42  to utilizing reserves in the mortgage insurance fund for various housing
    43  purposes is REPEALED and a new section 13 is added to read as follows:
    44    § 13. Notwithstanding any other provision of law, and in  addition  to
    45  the powers currently authorized to be exercised by the state of New York
    46  municipal  bond  bank  agency, the state of New York municipal bond bank
    47  agency may provide, for purposes of municipal  relief  to  the  city  of
    48  Albany,  a  sum  not  to exceed nine million dollars for the city fiscal
    49  year ending December 31, 2018, to the city  of  Albany.  Notwithstanding
    50  any  other provision of law, and subject to the approval of the New York
    51  state director of the budget, the state  of  New  York  mortgage  agency
    52  shall  transfer  to the state of New York municipal bond bank agency for
    53  distribution as municipal relief to the city of Albany, a total sum  not
    54  to  exceed  nine  million dollars, such transfer to be made from (i) the
    55  special account of the  mortgage  insurance  fund  created  pursuant  to
    56  section 2429-b of the public authorities law, in an amount not to exceed

        S. 7509--C                         83                         A. 9509--C
 
     1  the  actual excess balance in the special account of the mortgage insur-
     2  ance fund, as determined and certified by the state of New York mortgage
     3  agency for the fiscal year 2017-2018 in accordance with  section  2429-b
     4  of  the  public  authorities  law, if any, and/or (ii) provided that the
     5  reserves in the project pool insurance account of the mortgage insurance
     6  fund created pursuant to section 2429-b of the  public  authorities  law
     7  are  sufficient  to attain and maintain the credit rating (as determined
     8  by the agency) required to accomplish the purposes of such account,  the
     9  project  pool  insurance  account of the mortgage insurance fund created
    10  pursuant to section 2429-b of the public authorities law, such  transfer
    11  to  be  made as soon as practicable no later than December 31, 2018, and
    12  provided further that the New York state  director  of  the  budget  may
    13  request  additional  information  from  the city of Albany regarding the
    14  utilization of these funds and the finances and operations of the  city,
    15  as appropriate.
    16    § 7. This act shall take effect immediately.
 
    17                                   PART XX
 
    18    Section  1.  Subdivisions 9, 10, 11, 12 and 13 of section 140-a of the
    19  judiciary law, subdivisions 9 and 11 as amended by chapter  240  of  the
    20  laws  of  2005,  subdivision 10 as amended by chapter 209 of the laws of
    21  1990 and subdivision 12 as amended and subdivision 13 as added by  chap-
    22  ter 690 of the laws of 2007, are amended to read as follows:
    23    9. Ninth district, [twenty-eight] twenty-nine;
    24    10. Tenth district, [forty-seven] forty-eight;
    25    11. Eleventh district, [thirty-nine] forty;
    26    12. Twelfth district, [twenty-five] twenty-six;
    27    13. Thirteenth district, [three] four.
    28    §  2.  This act shall take effect immediately; provided, however, that
    29  the additional supreme court judges provided for by section one of  this
    30  act  shall first be elected at the general election to be held in Novem-
    31  ber 2018 and shall take office January 1, 2019.
 
    32                                   PART YY
 
    33    Section 1. Paragraphs (a), (b),  (c)  and  (d)  of  subdivision  1  of
    34  section  131-o  of  the  social services law, as amended by section 1 of
    35  part P of chapter 56 of the  laws  of  2017,  are  amended  to  read  as
    36  follows:
    37    (a)  in  the  case of each individual receiving family care, an amount
    38  equal to at least [$141.00] $144.00 for each month beginning on or after
    39  January first, two thousand [seventeen] eighteen.
    40    (b) in the case of each  individual  receiving  residential  care,  an
    41  amount  equal  to at least [$163.00] $166.00 for each month beginning on
    42  or after January first, two thousand [seventeen] eighteen.
    43    (c) in the case of  each  individual  receiving  enhanced  residential
    44  care,  an  amount  equal  to  at  least [$194.00] $198.00 for each month
    45  beginning on or after January first, two thousand [seventeen] eighteen.
    46    (d) for the period commencing January first, two  thousand  [eighteen]
    47  nineteen,  the monthly personal needs allowance shall be an amount equal
    48  to the sum of the amounts set forth in subparagraphs one and two of this
    49  paragraph:
    50    (1) the amounts specified in paragraphs  (a),  (b)  and  (c)  of  this
    51  subdivision; and

        S. 7509--C                         84                         A. 9509--C
 
     1    (2)  the  amount  in subparagraph one of this paragraph, multiplied by
     2  the percentage of any  federal  supplemental  security  income  cost  of
     3  living adjustment which becomes effective on or after January first, two
     4  thousand  [eighteen] nineteen, but prior to June thirtieth, two thousand
     5  [eighteen] nineteen, rounded to the nearest whole dollar.
     6    §  2.  Paragraphs  (a), (b), (c), (d), (e) and (f) of subdivision 2 of
     7  section 209 of the social services law, as amended by section 2 of  part
     8  P of chapter 56 of the laws of 2017, are amended to read as follows:
     9    (a) On and after January first, two thousand [seventeen] eighteen, for
    10  an  eligible  individual  living  alone,  [$822.00]  $837.00; and for an
    11  eligible couple living alone, [$1,207.00] $1,229.00.
    12    (b) On and after January first, two thousand [seventeen] eighteen, for
    13  an eligible individual  living  with  others  with  or  without  in-kind
    14  income, [$758.00] $773.00; and for an eligible couple living with others
    15  with or without in-kind income, [$1,149.00] $1,171.00.
    16    (c) On and after January first, two thousand [seventeen] eighteen, (i)
    17  for  an eligible individual receiving family care, [$1,001.48] $1,016.48
    18  if he or she is receiving such care in the city of New York or the coun-
    19  ty of Nassau, Suffolk, Westchester or Rockland; and (ii) for an eligible
    20  couple receiving family care in the city of New York or  the  county  of
    21  Nassau, Suffolk, Westchester or Rockland, two times the amount set forth
    22  in subparagraph (i) of this paragraph; or (iii) for an eligible individ-
    23  ual  receiving  such  care  in  any other county in the state, [$963.48]
    24  $978.48; and (iv) for an eligible couple  receiving  such  care  in  any
    25  other  county  in  the state, two times the amount set forth in subpara-
    26  graph (iii) of this paragraph.
    27    (d) On and after January first, two thousand [seventeen] eighteen, (i)
    28  for an  eligible  individual  receiving  residential  care,  [$1,170.00]
    29  $1,185.00 if he or she is receiving such care in the city of New York or
    30  the  county of Nassau, Suffolk, Westchester or Rockland; and (ii) for an
    31  eligible couple receiving residential care in the city of  New  York  or
    32  the  county  of  Nassau, Suffolk, Westchester or Rockland, two times the
    33  amount set forth in subparagraph (i) of this paragraph; or (iii) for  an
    34  eligible  individual  receiving  such  care  in  any other county in the
    35  state, [$1,140.00] $1,155.00; and (iv) for an eligible couple  receiving
    36  such  care  in  any  other county in the state, two times the amount set
    37  forth in subparagraph (iii) of this paragraph.
    38    (e) (i) On and after January first, two thousand [seventeen] eighteen,
    39  for  an  eligible  individual  receiving  enhanced   residential   care,
    40  [$1,429.00]  $1,444.00;  and  (ii)  for  an  eligible  couple  receiving
    41  enhanced residential care, two times the amount set  forth  in  subpara-
    42  graph (i) of this paragraph.
    43    (f) The amounts set forth in paragraphs (a) through (e) of this subdi-
    44  vision  shall  be  increased to reflect any increases in federal supple-
    45  mental security income benefits for individuals or couples which  become
    46  effective  on  or  after January first, two thousand [eighteen] nineteen
    47  but prior to June thirtieth, two thousand [eighteen] nineteen.
    48    § 3. This act shall take effect December 31, 2018.
 
    49                                   PART ZZ
 
    50    Section 1. Subdivision 14 of section 131-a of the social services law,
    51  as added by section 1 of part H of chapter 58 of the laws  of  2014,  is
    52  amended to read as follows:
    53    14.  In  determining  the  need  for  aid  provided pursuant to public
    54  assistance programs, each person living with  [clinical/symptomatic  HIV

        S. 7509--C                         85                         A. 9509--C

     1  illness  or  AIDS]  medically  diagnosed HIV infection as defined by the
     2  AIDS institute of the department of health in social services  districts
     3  with  a  population  over five million who is receiving services through
     4  such  district's administrative unit providing HIV/AIDS services, public
     5  assistance and earned and/or unearned income, shall not be  required  to
     6  pay  more  than  thirty  percent  of  his  or  her monthly earned and/or
     7  unearned income toward the cost of rent that such person  has  a  direct
     8  obligation  to  pay;  this  provision  shall not apply to room and board
     9  arrangements.
    10    § 2. Section 131-a of the social services law is amended by  adding  a
    11  new subdivision 15 to read as follows:
    12    15.  In  determining  the  need  for  aid  provided pursuant to public
    13  assistance  programs,  each  public  assistance  recipient  living  with
    14  medically  diagnosed  HIV  infection as defined by the AIDS institute of
    15  the department of health in social services districts with a  population
    16  of  five million or fewer, at local option and in accordance with a plan
    17  approved by the office of temporary and disability assistance,  may  not
    18  be required to pay more than thirty percent of his or her monthly earned
    19  and/or  unearned  income  toward the cost of rent that such person has a
    20  direct obligation to pay; this provision shall not  apply  to  room  and
    21  board arrangements.
    22    §  3.  This  act shall take effect on the ninetieth day after it shall
    23  have become a law; provided, that the  commissioner  of  the  office  of
    24  temporary  and  disability assistance may promulgate all rules and regu-
    25  lations necessary to implement the provisions of this act on an emergen-
    26  cy basis.
 
    27                                  PART AAA
 
    28    Section 1. Section 1 of subpart H of part C of chapter 20 of the  laws
    29  of  2015,  appropriating  money  for  certain municipal corporations and
    30  school districts, as amended by section 1 of part QQ of  chapter  58  of
    31  the laws of 2017, is amended to read as follows:
    32    Section  1.  Contingent  upon  available  funding,  and  not to exceed
    33  [$45,000,000] $69,000,000 moneys from the urban development  corporation
    34  shall be available for a local government entity, which for the purposes
    35  of  this  section  shall  mean  a  county,  city,  town, village, school
    36  district or special district, where (i) on or after June  25,  2015,  an
    37  electric generating facility located within such local government entity
    38  has  ceased operations, and (ii) the closing of such facility has caused
    39  a reduction in the real property tax collections or payments in lieu  of
    40  taxes of at least twenty percent owed by such electric generating facil-
    41  ity.  Such  moneys attributable to the cessation of operations, shall be
    42  paid annually on a first come, first served basis by the urban  develop-
    43  ment  corporation  to  such  local government entity within a reasonable
    44  time upon confirmation from  the  state  office  of  real  property  tax
    45  services  or  the  local  industrial  development  authority established
    46  pursuant to titles eleven and fifteen of article  eight  of  the  public
    47  authorities  law, or the local industrial development agency established
    48  pursuant to article eighteen-A of the general municipal  law  that  such
    49  cessation  has  resulted  in  a  reduction  in  the  real  property  tax
    50  collections or payments in lieu of taxes, provided,  however,  that  the
    51  urban development corporation shall not provide assistance to such local
    52  government  entity  for  more than seven years, and shall award payments
    53  reflecting the loss of revenues due to the cessation  of  operations  as
    54  follows:

        S. 7509--C                         86                         A. 9509--C
 
     1          Award Year                Maximum Potential Award
     2              1           no more than eighty percent of loss of revenues
     3              2           no more than seventy percent of loss of revenues
     4              3           no more than sixty percent of loss of revenues
     5              4           no more than fifty percent of loss of revenues
     6              5           no more than forty percent of loss of revenues
     7              6           no more than thirty percent of loss of revenues
     8              7           no more than twenty percent of loss of revenues
 
     9    A  local  government  entity shall be eligible for only one payment of
    10  funds hereunder per year.  A local government entity may seek assistance
    11  under the electric generation facility cessation mitigation fund once  a
    12  generator  has submitted its notice to the federally designated electric
    13  bulk system operator (BSO) serving the state of New York of  its  intent
    14  to retire the facility or of its intent to voluntarily remove the facil-
    15  ity  from  service  subject  to  any return-to-service provisions of any
    16  tariff, and that the facility also is ineligible to participate  in  the
    17  markets  operated  by the BSO. The date of submission of a local govern-
    18  ment entity's application for assistance shall establish  the  order  in
    19  which  assistance is paid to program applicants, except that in no event
    20  shall assistance be paid to a local government entity  until  such  time
    21  that an electric generating facility has retired or become ineligible to
    22  participate  in  the  markets  operated by the BSO. For purposes of this
    23  section, any local government entity seeking assistance under the  elec-
    24  tric generation facility cessation mitigation fund must submit an attes-
    25  tation  to the department of public service that a facility is no longer
    26  producing electricity and is no longer participating in markets operated
    27  by the BSO. After receipt of such attestation, the department of  public
    28  service  shall  confirm  such information with the BSO. In the case that
    29  the BSO confirms to the department of public service that  the  facility
    30  is no longer producing electricity and participating in markets operated
    31  by  such  BSO,  it shall be deemed that the electric generating facility
    32  located within the local government entity  has  ceased  operation.  The
    33  department  of  public  service  shall  provide such confirmation to the
    34  urban development corporation upon receipt.  The  determination  of  the
    35  amount  of  such  annual payment shall be determined by the president of
    36  the urban development corporation based on the amount of  the  differen-
    37  tial  between  the  annual  real  property taxes and payments in lieu of
    38  taxes imposed upon the facility, exclusive of  interest  and  penalties,
    39  during  the  last year of operations and the current real property taxes
    40  and payments in lieu of taxes imposed upon the  facility,  exclusive  of
    41  interest and penalties. The total amount awarded from this program shall
    42  not exceed [$45,000,000] $69,000,000.
    43    §  2.  This  act shall take effect immediately provided, however, that
    44  the amendments to section 1 of subpart H of part C of chapter 20 of  the
    45  laws of 2015 made by section one of this act shall not affect the repeal
    46  of such subpart and shall be deemed repealed therewith.
 
    47                                  PART BBB
 
    48    Section  1. The state comptroller is hereby authorized and directed to
    49  loan money in accordance with the provisions set forth in subdivision  5
    50  of  section  4  of  the  state finance law to the following funds and/or
    51  accounts:
    52    1. Proprietary vocational school supervision account (20452).
    53    2. Local government records management account (20501).

        S. 7509--C                         87                         A. 9509--C
 
     1    3. Child health plus program account (20810).
     2    4. EPIC premium account (20818).
     3    5. Education - New (20901).
     4    6. VLT - Sound basic education fund (20904).
     5    7.   Sewage  treatment  program  management  and  administration  fund
     6  (21000).
     7    8. Hazardous bulk storage account (21061).
     8    9. Federal grants indirect cost recovery account (21065).
     9    10. Low level radioactive waste account (21066).
    10    11. Recreation account (21067).
    11    12. Public safety recovery account (21077).
    12    13. Environmental regulatory account (21081).
    13    14. Natural resource account (21082).
    14    15. Mined land reclamation program account (21084).
    15    16. Great lakes restoration initiative account (21087).
    16    17. Environmental protection and oil spill compensation fund (21200).
    17    18. Public transportation systems account (21401).
    18    19. Metropolitan mass transportation (21402).
    19    20. Operating permit program account (21451).
    20    21. Mobile source account (21452).
    21    22.  Statewide  planning  and  research  cooperative  system   account
    22  (21902).
    23    23. New York state thruway authority account (21905).
    24    24. Mental hygiene program fund account (21907).
    25    25. Mental hygiene patient income account (21909).
    26    26. Financial control board account (21911).
    27    27. Regulation of racing account (21912).
    28    28. New York Metropolitan Transportation Council account (21913).
    29    29. State university dormitory income reimbursable account (21937).
    30    30. Criminal justice improvement account (21945).
    31    31. Environmental laboratory reference fee account (21959).
    32    32. Clinical laboratory reference system assessment account (21962).
    33    33. Indirect cost recovery account (21978).
    34    34. High school equivalency program account (21979).
    35    35. Multi-agency training account (21989).
    36    36.  Interstate  reciprocity  for  post-secondary  distance  education
    37  account (23800).
    38    37. Bell jar collection account (22003).
    39    38. Industry and utility service account (22004).
    40    39. Real property disposition account (22006).
    41    40. Parking account (22007).
    42    41. Courts special grants (22008).
    43    42. Asbestos safety training program account (22009).
    44    43. Batavia school for the blind account (22032).
    45    44. Investment services account (22034).
    46    45. Surplus property account (22036).
    47    46. Financial oversight account (22039).
    48    47. Regulation of Indian gaming account (22046).
    49    48. Rome school for the deaf account (22053).
    50    49. Seized assets account (22054).
    51    50. Administrative adjudication account (22055).
    52    51. Federal salary sharing account (22056).
    53    52. New York City assessment account (22062).
    54    53. Cultural education account (22063).
    55    54. Local services account (22078).
    56    55. DHCR mortgage servicing account (22085).

        S. 7509--C                         88                         A. 9509--C
 
     1    56. Housing indirect cost recovery account (22090).
     2    57. DHCR-HCA application fee account (22100).
     3    58. Low income housing monitoring account (22130).
     4    59. Corporation administration account (22135).
     5    60. Montrose veteran's home account (22144).
     6    61. Deferred compensation administration account (22151).
     7    62. Rent revenue other New York City account (22156).
     8    63. Rent revenue account (22158).
     9    64. Tax revenue arrearage account (22168).
    10    65. Intentionally omitted.
    11    66. State university general income offset account (22654).
    12    67. Lake George park trust fund account (22751).
    13    68. State police motor vehicle law enforcement account (22802).
    14    69. Highway safety program account (23001).
    15    70. DOH drinking water program account (23102).
    16    71. NYCCC operating offset account (23151).
    17    72. Commercial gaming revenue account (23701).
    18    73. Commercial gaming regulation account (23702).
    19    74. Highway use tax administration account (23801).
    20    75. Fantasy sports administration account (24951).
    21    76. Highway and bridge capital account (30051).
    22    77. Aviation purpose account (30053).
    23    78. State university residence hall rehabilitation fund (30100).
    24    79. State parks infrastructure account (30351).
    25    80. Clean water/clean air implementation fund (30500).
    26    81. Hazardous waste remedial cleanup account (31506).
    27    82. Youth facilities improvement account (31701).
    28    83. Housing assistance fund (31800).
    29    84. Housing program fund (31850).
    30    85. Highway facility purpose account (31951).
    31    86. Information technology capital financing account (32215).
    32    87. New York racing account (32213).
    33    88. Capital miscellaneous gifts account (32214).
    34    89.  New  York  environmental protection and spill remediation account
    35  (32219).
    36    90. Mental hygiene facilities capital improvement fund (32300).
    37    91. Correctional facilities capital improvement fund (32350).
    38    92. New York State Storm Recovery Capital Fund (33000).
    39    93. OGS convention center account (50318).
    40    94. Empire Plaza Gift Shop (50327).
    41    95. Centralized services fund (55000).
    42    96. Archives records management account (55052).
    43    97. Federal single audit account (55053).
    44    98. Civil service EHS occupational health program account (55056).
    45    99. Banking services account (55057).
    46    100. Cultural resources survey account (55058).
    47    101. Neighborhood work project account (55059).
    48    102. Automation & printing chargeback account (55060).
    49    103. OFT NYT account (55061).
    50    104. Data center account (55062).
    51    105. Intrusion detection account (55066).
    52    106. Domestic violence grant account (55067).
    53    107. Centralized technology services account (55069).
    54    108. Labor contact center account (55071).
    55    109. Human services contact center account (55072).
    56    110. Tax contact center account (55073).

        S. 7509--C                         89                         A. 9509--C
 
     1    111. Executive direction internal audit account (55251).
     2    112. CIO Information technology centralized services account (55252).
     3    113. Health insurance internal service account (55300).
     4    114.  Civil  service employee benefits division administrative account
     5  (55301).
     6    115. Correctional industries revolving fund (55350).
     7    116. Employees health insurance account (60201).
     8    117. Medicaid management information system escrow fund (60900).
     9    118. Department of law civil recoveries account.
    10    119. Utility environmental regulatory account (21064).
    11    120. New York state secure choice administrative account.
    12    § 1-a. The state comptroller is hereby authorized and directed to loan
    13  money in accordance with the provisions set forth in  subdivision  5  of
    14  section  4  of the state finance law to any account within the following
    15  federal funds, provided the comptroller has made  a  determination  that
    16  sufficient  federal grant award authority is available to reimburse such
    17  loans:
    18    1. Federal USDA-food and nutrition services fund (25000).
    19    2. Federal health and human services fund (25100).
    20    3. Federal education fund (25200).
    21    4. Federal block grant fund (25250).
    22    5. Federal miscellaneous operating grants fund (25300).
    23    6. Federal unemployment insurance administration fund (25900).
    24    7. Federal unemployment insurance occupational training fund (25950).
    25    8. Federal emergency employment act fund (26000).
    26    9. Federal capital projects fund (31350).
    27    § 1-b. The state comptroller is hereby authorized and directed to loan
    28  money in accordance with the provisions set forth in  subdivision  5  of
    29  section 4 of the state finance law to any fund within the special reven-
    30  ue,  capital projects, proprietary or fiduciary funds for the purpose of
    31  payment of any fringe benefit or  indirect  cost  liabilities  or  obli-
    32  gations incurred.
    33    §  2.  Notwithstanding any law to the contrary, and in accordance with
    34  section 4 of the state finance law, the comptroller is hereby authorized
    35  and directed to transfer, upon request of the director of the budget, on
    36  or before March 31, 2019, up to the unencumbered balance or the  follow-
    37  ing amounts:
    38    Economic Development and Public Authorities:
    39    1.  $175,000  from the miscellaneous special revenue fund, underground
    40  facilities safety training account (22172), to the general fund.
    41    2. $2,500,000 from the miscellaneous special revenue fund, cable tele-
    42  vision account (21971), to the general fund.
    43    3. An amount up to the unencumbered  balance  from  the  miscellaneous
    44  special  revenue  fund, business and licensing services account (21977),
    45  to the general fund.
    46    4. $14,810,000 from  the  miscellaneous  special  revenue  fund,  code
    47  enforcement account (21904), to the general fund.
    48    5.  $3,000,000  from  the  general  fund  to the miscellaneous special
    49  revenue fund, tax revenue arrearage account (22168).
    50    Education:
    51    1. $2,294,000,000 from the general fund to  the  state  lottery  fund,
    52  education  account (20901), as reimbursement for disbursements made from
    53  such fund for supplemental aid to education pursuant to section 92-c  of
    54  the  state  finance  law  that are in excess of the amounts deposited in
    55  such fund for such purposes pursuant to section 1612 of the tax law.

        S. 7509--C                         90                         A. 9509--C
 
     1    2. $906,800,000 from the general fund to the state lottery  fund,  VLT
     2  education  account (20904), as reimbursement for disbursements made from
     3  such fund for supplemental aid to education pursuant to section 92-c  of
     4  the  state  finance  law  that are in excess of the amounts deposited in
     5  such fund for such purposes pursuant to section 1612 of the tax law.
     6    3. $140,040,000 from the general fund to the New York state commercial
     7  gaming fund, commercial gaming revenue account (23701), as reimbursement
     8  for  disbursements made from such fund for supplemental aid to education
     9  pursuant to section 97-nnnn of the state finance law that are in  excess
    10  of  the  amounts deposited in such fund for purposes pursuant to section
    11  1352 of the racing, pari-mutuel wagering and breeding law.
    12    4. Moneys from the state lottery fund (20900) up to an amount deposit-
    13  ed in such fund pursuant to section 1612 of the tax law in excess of the
    14  current year appropriation for supplemental aid to education pursuant to
    15  section 92-c of the state finance law.
    16    5. $300,000 from the New York state local government  records  manage-
    17  ment  improvement  fund,  local  government  records  management account
    18  (20501), to the New York state archives partnership trust fund, archives
    19  partnership trust maintenance account (20351).
    20    6. $900,000 from the general fund to the miscellaneous special revenue
    21  fund, Batavia school for the blind account (22032).
    22    7. $900,000 from the general fund to the miscellaneous special revenue
    23  fund, Rome school for the deaf account (22053).
    24    8. $343,400,000  from  the  state  university  dormitory  income  fund
    25  (40350)  to  the  miscellaneous  special  revenue fund, state university
    26  dormitory income reimbursable account (21937).
    27    9. $20,000,000 from any of  the  state  education  department  special
    28  revenue  and internal service funds to the miscellaneous special revenue
    29  fund, indirect cost recovery account (21978).
    30    10. $8,318,000 from the general fund to the  state  university  income
    31  fund,  state  university  income offset account (22654), for the state's
    32  share of repayment of the STIP loan.
    33    11. $44,000,000 from the state university income fund, state universi-
    34  ty hospitals income reimbursable account (22656) to the general fund for
    35  hospital debt service for the period April 1,  2018  through  March  31,
    36  2019.
    37    12.  $4,300,000 from the miscellaneous special revenue fund, office of
    38  the professions account (22051), to the miscellaneous  capital  projects
    39  fund, office of the professions electronic licensing account (32200).
    40    Environmental Affairs:
    41    1.  $16,000,000  from any of the department of environmental conserva-
    42  tion's special revenue federal funds to the  environmental  conservation
    43  special revenue fund, federal indirect recovery account (21065).
    44    2.  $5,000,000  from  any of the department of environmental conserva-
    45  tion's special revenue federal funds to the conservation fund (21150) as
    46  necessary to avoid diversion of conservation funds.
    47    3. $3,000,000 from any of the office of parks, recreation and historic
    48  preservation capital projects federal funds and special revenue  federal
    49  funds  to the miscellaneous special revenue fund, federal grant indirect
    50  cost recovery account (22188).
    51    4. $1,000,000 from any of the office of parks, recreation and historic
    52  preservation special revenue federal funds to the miscellaneous  capital
    53  projects fund, I love NY water account (32212).
    54    5.  $28,000,000  from the general fund to the environmental protection
    55  fund, environmental protection fund transfer account (30451).

        S. 7509--C                         91                         A. 9509--C
 
     1    6. $6,500,000 from the general fund to the  hazardous  waste  remedial
     2  fund, hazardous waste oversight and assistance account (31505).
     3    7.  An  amount  up  to or equal to the cash balance within the special
     4  revenue-other waste management & cleanup account (21053) to the  capital
     5  projects  fund  (30000) for services and capital expenses related to the
     6  management and cleanup program as put forth in section  27-1915  of  the
     7  environmental conservation law.
     8    8.  $1,800,000  from  the  miscellaneous  special revenue fund, public
     9  service account (22011) to the miscellaneous special revenue fund, util-
    10  ity environmental regulatory account (21064).
    11    Family Assistance:
    12    1. $7,000,000 from any of the office of children and family  services,
    13  office  of  temporary and disability assistance, or department of health
    14  special revenue federal funds and the general fund, in  accordance  with
    15  agreements  with social services districts, to the miscellaneous special
    16  revenue fund, office of human resources development state match  account
    17  (21967).
    18    2.  $4,000,000  from any of the office of children and family services
    19  or office of temporary and disability assistance special revenue federal
    20  funds to the miscellaneous special revenue fund, family preservation and
    21  support services and family violence services account (22082).
    22    3. $18,670,000 from any of the office of children and family services,
    23  office of temporary and disability assistance, or department  of  health
    24  special  revenue  federal  funds  and  any  other miscellaneous revenues
    25  generated from the operation of office of children and  family  services
    26  programs to the general fund.
    27    4.  $140,000,000  from  any  of the office of temporary and disability
    28  assistance or department of health special revenue funds to the  general
    29  fund.
    30    5.  $2,500,000  from  any  of  the  office of temporary and disability
    31  assistance special revenue funds to the  miscellaneous  special  revenue
    32  fund,  office  of  temporary  and  disability assistance program account
    33  (21980).
    34    6. $7,400,000 from any of the office of children and family  services,
    35  office  of temporary and disability assistance, department of labor, and
    36  department of health special revenue federal  funds  to  the  office  of
    37  children  and family services miscellaneous special revenue fund, multi-
    38  agency training contract account (21989).
    39    7. $205,000,000 from the miscellaneous  special  revenue  fund,  youth
    40  facility per diem account (22186), to the general fund.
    41    8.  $621,850  from the general fund to the combined gifts, grants, and
    42  bequests fund, WB Hoyt Memorial account (20128).
    43    9. $5,000,000 from  the  miscellaneous  special  revenue  fund,  state
    44  central registry (22028), to the general fund.
    45    General Government:
    46    1. $1,566,000 from the miscellaneous special revenue fund, examination
    47  and miscellaneous revenue account (22065) to the general fund.
    48    2.  $8,083,000 from the general fund to the health insurance revolving
    49  fund (55300).
    50    3. $192,400,000  from  the  health  insurance  reserve  receipts  fund
    51  (60550) to the general fund.
    52    4. $150,000 from the general fund to the not-for-profit revolving loan
    53  fund (20650).
    54    5. $150,000 from the not-for-profit revolving loan fund (20650) to the
    55  general fund.

        S. 7509--C                         92                         A. 9509--C

     1    6.  $3,000,000  from  the  miscellaneous special revenue fund, surplus
     2  property account (22036), to the general fund.
     3    7.  $19,000,000  from  the miscellaneous special revenue fund, revenue
     4  arrearage account (22024), to the general fund.
     5    8. $1,826,000 from the miscellaneous  special  revenue  fund,  revenue
     6  arrearage  account  (22024),  to the miscellaneous special revenue fund,
     7  authority budget office account (22138).
     8    9. $1,000,000 from the miscellaneous  special  revenue  fund,  parking
     9  services  account (22007), to the general fund, for the purpose of reim-
    10  bursing the costs of debt service related to state parking facilities.
    11    10. $21,778,000 from the general  fund  to  the  centralized  services
    12  fund, COPS account (55013).
    13    11. $13,960,000 from the general fund to the agencies internal service
    14  fund,  central  technology  services account (55069), for the purpose of
    15  enterprise technology projects.
    16    12. $5,500,000 from the miscellaneous special revenue fund, technology
    17  financing account (22207) to the  internal  service  fund,  data  center
    18  account (55062).
    19    13. $12,500,000 from the internal service fund, human services telecom
    20  account  (55063)  to  the  internal  service  fund,  data center account
    21  (55062).
    22    14. $300,000 from  the  internal  service  fund,  learning  management
    23  systems  account  (55070)  to  the  internal  service  fund, data center
    24  account (55062).
    25    15. $15,000,000 from the miscellaneous special revenue fund,  workers'
    26  compensation  account  (21995),  to  the  miscellaneous capital projects
    27  fund, workers' compensation  board  IT  business  process  design  fund,
    28  (32218).
    29    16.  $12,000,000  from the miscellaneous special revenue fund, parking
    30  services account (22007), to the centralized services, building  support
    31  services account (55018).
    32    17.  $6,000,000  from  the  general fund to the internal service fund,
    33  business services center account (55022).
    34    Health:
    35    1. A transfer from the general fund to the combined gifts, grants  and
    36  bequests  fund, breast cancer research and education account (20155), up
    37  to an amount equal to the  monies  collected  and  deposited  into  that
    38  account in the previous fiscal year.
    39    2.  A transfer from the general fund to the combined gifts, grants and
    40  bequests  fund,  prostate  cancer  research,  detection,  and  education
    41  account  (20183),  up  to  an  amount  equal to the moneys collected and
    42  deposited into that account in the previous fiscal year.
    43    3. A transfer from the general fund to the combined gifts, grants  and
    44  bequests  fund,  Alzheimer's  disease  research  and  assistance account
    45  (20143), up to an amount equal to the  moneys  collected  and  deposited
    46  into that account in the previous fiscal year.
    47    4.  $33,134,000  from the HCRA resources fund (20800) to the miscella-
    48  neous special revenue fund, empire state stem cell  trust  fund  account
    49  (22161).
    50    5. $6,000,000 from the miscellaneous special revenue fund, certificate
    51  of  need  account  (21920),  to the miscellaneous capital projects fund,
    52  healthcare IT capital subfund (32216).
    53    6. $2,000,000 from  the  miscellaneous  special  revenue  fund,  vital
    54  health  records  account  (22103), to the miscellaneous capital projects
    55  fund, healthcare IT capital subfund (32216).

        S. 7509--C                         93                         A. 9509--C
 
     1    7. $2,000,000 from the miscellaneous  special  revenue  fund,  profes-
     2  sional  medical  conduct  account  (22088), to the miscellaneous capital
     3  projects fund, healthcare IT capital subfund (32216).
     4    8.  $91,304,000  from  the  HCRA resources fund (20800) to the capital
     5  projects fund (30000).
     6    9. $6,550,000 from the general fund to  the  medical  marihuana  trust
     7  fund, health operation and oversight account (23755).
     8    10.  $1,086,000  from  the miscellaneous special revenue fund, certif-
     9  icate of need account (21920), to the general fund.
    10    Labor:
    11    1. $400,000 from the miscellaneous special revenue fund, DOL  fee  and
    12  penalty account (21923), to the child performer's protection fund, child
    13  performer protection account (20401).
    14    2.  $11,700,000  from  the unemployment insurance interest and penalty
    15  fund,  unemployment  insurance  special  interest  and  penalty  account
    16  (23601), to the general fund.
    17    3.  $5,000,000  from  the miscellaneous special revenue fund, workers'
    18  compensation account (21995), to  the  training  and  education  program
    19  occupation  safety  and health fund, OSHA-training and education account
    20  (21251) and occupational health inspection account (21252).
    21    Mental Hygiene:
    22    1. $10,000,000 from the general fund,  to  the  miscellaneous  special
    23  revenue fund, federal salary sharing account (22056).
    24    2.  $1,800,000,000  from the general fund to the miscellaneous special
    25  revenue fund, mental hygiene patient income account (21909).
    26    3. $2,200,000,000 from the general fund to the  miscellaneous  special
    27  revenue fund, mental hygiene program fund account (21907).
    28    4.  $100,000,000  from  the miscellaneous special revenue fund, mental
    29  hygiene program fund account (21907), to the general fund.
    30    5. $100,000,000 from the miscellaneous special  revenue  fund,  mental
    31  hygiene patient income account (21909), to the general fund.
    32    6.  $3,800,000 from the general fund, to the agencies internal service
    33  fund, civil service EHS occupational health program account (55056).
    34    7. $15,000,000 from the chemical dependence  service  fund,  substance
    35  abuse  services  fund  account  (22700),  to  the  capital projects fund
    36  (30000).
    37    8. $3,000,000 from the chemical  dependence  service  fund,  substance
    38  abuse  services  fund  account  (22700),  to  the mental hygiene capital
    39  improvement fund (32305).
    40    9. $3,000,000 from the chemical  dependence  service  fund,  substance
    41  abuse services fund account (22700), to the general fund.
    42    10. $1,500,000 from the New York state commercial gaming fund, problem
    43  gambling services account (23703), to the general fund.
    44    Public Protection:
    45    1.  $1,350,000  from the miscellaneous special revenue fund, emergency
    46  management account (21944), to the general fund.
    47    2. $2,087,000 from the  general  fund  to  the  miscellaneous  special
    48  revenue fund, recruitment incentive account (22171).
    49    3.  $20,773,000  from  the general fund to the correctional industries
    50  revolving  fund,  correctional  industries  internal   service   account
    51  (55350).
    52    4. $60,000,000 from any of the division of homeland security and emer-
    53  gency services special revenue federal funds to the general fund.
    54    5.  $8,600,000  from  the miscellaneous special revenue fund, criminal
    55  justice improvement account (21945), to the general fund.

        S. 7509--C                         94                         A. 9509--C
 
     1    6. $115,420,000 from the state police motor  vehicle  law  enforcement
     2  and  motor  vehicle  theft  and  insurance  fraud prevention fund, state
     3  police motor vehicle enforcement account (22802), to  the  general  fund
     4  for state operation expenses of the division of state police.
     5    7.  $118,500,000  from the general fund to the correctional facilities
     6  capital improvement fund (32350).
     7    8. $5,000,000 from the general  fund  to  the  dedicated  highway  and
     8  bridge trust fund (30050) for the purpose of work zone safety activities
     9  provided by the division of state police for the department of transpor-
    10  tation.
    11    9.  $10,000,000 from the miscellaneous special revenue fund, statewide
    12  public safety communications account (22123), to  the  capital  projects
    13  fund (30000).
    14    10.  $9,830,000  from  the  miscellaneous  special revenue fund, legal
    15  services assistance account (22096), to the general fund.
    16    11. $1,000,000 from the general fund to the agencies internal  service
    17  fund, neighborhood work project account (55059).
    18    12.  $7,980,000  from  the miscellaneous special revenue fund, finger-
    19  print identification & technology account (21950), to the general fund.
    20    13. $1,100,000 from the state police motor vehicle law enforcement and
    21  motor vehicle theft and insurance fraud prevention fund,  motor  vehicle
    22  theft and insurance fraud account (22801), to the general fund.
    23    Transportation:
    24    1. $17,672,000 from the federal miscellaneous operating grants fund to
    25  the  miscellaneous special revenue fund, New York Metropolitan Transpor-
    26  tation Council account (21913).
    27    2. $20,147,000 from the federal capital projects fund to the miscella-
    28  neous special revenue fund, New York Metropolitan Transportation Council
    29  account (21913).
    30    3. $15,181,992 from the general fund to the mass transportation  oper-
    31  ating  assistance  fund, public transportation systems operating assist-
    32  ance account (21401), of which $12,000,000 constitutes the base need for
    33  operations.
    34    4. $265,900,000 from the general fund to  the  dedicated  highway  and
    35  bridge trust fund (30050).
    36    5.  $244,250,000 from the general fund to the MTA financial assistance
    37  fund, mobility tax trust account (23651).
    38    6. $5,000,000 from the miscellaneous special revenue fund, transporta-
    39  tion regulation account (22067) to  the  dedicated  highway  and  bridge
    40  trust  fund  (30050),  for  disbursements  made from such fund for motor
    41  carrier safety that are in excess of the amounts deposited in the  dedi-
    42  cated highway and bridge trust fund (30050) for such purpose pursuant to
    43  section 94 of the transportation law.
    44    7.  $3,000,000  from  the  miscellaneous special revenue fund, traffic
    45  adjudication account (22055), to the general fund.
    46    8. $17,421,000 from the mass transportation operating assistance fund,
    47  metropolitan mass transportation operating assistance  account  (21402),
    48  to the capital projects fund (30000).
    49    9. $5,000,000 from the miscellaneous special revenue fund, transporta-
    50  tion  regulation  account (22067) to the general fund, for disbursements
    51  made from such fund for motor carrier safety that are in excess  of  the
    52  amounts  deposited  in  the  general  fund  for such purpose pursuant to
    53  section 94 of the transportation law.
    54    Miscellaneous:
    55    1. $250,000,000 from the general fund to any funds or accounts for the
    56  purpose of reimbursing certain outstanding accounts receivable balances.

        S. 7509--C                         95                         A. 9509--C
 
     1    2. $500,000,000 from the general fund to the  debt  reduction  reserve
     2  fund (40000).
     3    3.  $450,000,000  from  the New York state storm recovery capital fund
     4  (33000) to the revenue bond tax fund (40152).
     5    4. $18,550,000 from the general fund, community  projects  account  GG
     6  (10256), to the general fund, state purposes account (10050).
     7    5.  $100,000,000  from any special revenue federal fund to the general
     8  fund, state purposes account (10050).
     9    § 3. Notwithstanding any law to the contrary, and in  accordance  with
    10  section 4 of the state finance law, the comptroller is hereby authorized
    11  and directed to transfer, on or before March 31, 2019:
    12    1.  Upon request of the commissioner of environmental conservation, up
    13  to $12,531,400 from revenues credited to any of the department of  envi-
    14  ronmental  conservation special revenue funds, including $4,000,000 from
    15  the environmental protection and oil spill  compensation  fund  (21200),
    16  and  $1,819,600 from the conservation fund (21150), to the environmental
    17  conservation special revenue fund, indirect charges account (21060).
    18    2. Upon request of the commissioner of agriculture and markets, up  to
    19  $3,000,000  from  any special revenue fund or enterprise fund within the
    20  department of agriculture and markets to the general fund, to pay appro-
    21  priate administrative expenses.
    22    3. Upon request of the commissioner of agriculture and markets, up  to
    23  $2,000,000  from  the state exposition special fund, state fair receipts
    24  account (50051) to the miscellaneous capital projects fund,  state  fair
    25  capital improvement account (32208).
    26    4.  Upon  request  of  the commissioner of the division of housing and
    27  community renewal, up to $6,221,000 from revenues credited to any  divi-
    28  sion  of  housing and community renewal federal or miscellaneous special
    29  revenue fund to the miscellaneous special revenue fund, housing indirect
    30  cost recovery account (22090).
    31    5. Upon request of the commissioner of the  division  of  housing  and
    32  community  renewal, up to $5,500,000 may be transferred from any miscel-
    33  laneous special revenue  fund  account,  to  any  miscellaneous  special
    34  revenue fund.
    35    6.  Upon  request  of the commissioner of health up to $8,500,000 from
    36  revenues credited to any of the department of health's  special  revenue
    37  funds, to the miscellaneous special revenue fund, administration account
    38  (21982).
    39    § 4. On or before March 31, 2019, the comptroller is hereby authorized
    40  and  directed  to  deposit  earnings  that would otherwise accrue to the
    41  general fund that are attributable to the operation of section  98-a  of
    42  the  state  finance  law, to the agencies internal service fund, banking
    43  services account (55057), for the purpose  of  meeting  direct  payments
    44  from such account.
    45    §  5.  Notwithstanding  any law to the contrary, upon the direction of
    46  the director of the budget and upon requisition by the state  university
    47  of  New  York,  the  dormitory  authority  of  the  state of New York is
    48  directed to transfer, up to $22,000,000 in revenues generated  from  the
    49  sale of notes or bonds, the state university income fund general revenue
    50  account  (22653)  for  reimbursement  of  bondable equipment for further
    51  transfer to the state's general fund.
    52    § 6. Notwithstanding any law to the contrary, and in  accordance  with
    53  section 4 of the state finance law, the comptroller is hereby authorized
    54  and directed to transfer, upon request of the director of the budget and
    55  upon  consultation  with  the  state university chancellor or his or her
    56  designee, on or before March 31, 2019, up to $16,000,000 from the  state

        S. 7509--C                         96                         A. 9509--C
 
     1  university  income  fund  general  revenue  account (22653) to the state
     2  general fund for debt service costs related to campus supported  capital
     3  project  costs  for  the  NY-SUNY  2020  challenge  grant program at the
     4  University at Buffalo.
     5    §  7.  Notwithstanding any law to the contrary, and in accordance with
     6  section 4 of the state finance law, the comptroller is hereby authorized
     7  and directed to transfer, upon request of the director of the budget and
     8  upon consultation with the state university chancellor  or  his  or  her
     9  designee,  on  or before March 31, 2019, up to $6,500,000 from the state
    10  university income fund general revenue  account  (22653)  to  the  state
    11  general  fund for debt service costs related to campus supported capital
    12  project costs for the  NY-SUNY  2020  challenge  grant  program  at  the
    13  University at Albany.
    14    §  8.  Notwithstanding  any  law to the contrary, the state university
    15  chancellor or his or her designee is authorized and directed to transfer
    16  estimated tuition revenue balances from the state university  collection
    17  fund  (61000)  to  the  state  university  income fund, state university
    18  general revenue offset account (22655) on or before March 31, 2019.
    19    § 9. Notwithstanding any law to the contrary, and in  accordance  with
    20  section 4 of the state finance law, the comptroller is hereby authorized
    21  and directed to transfer, upon request of the director of the budget, up
    22  to  $1,018,312,300  from the general fund to the state university income
    23  fund, state university general revenue offset account (22655) during the
    24  period of July 1, 2018 through June 30, 2019 to  support  operations  at
    25  the state university.
    26    §  10. Notwithstanding any law to the contrary, and in accordance with
    27  section 4 of the state financial law, the comptroller is hereby  author-
    28  ized and directed to transfer, upon request of the director of the budg-
    29  et,  up  to  $20,000,000  from  the general fund to the state university
    30  income fund, state university general  revenue  offset  account  (22655)
    31  during the period of July 1, 2018 to June 30, 2019 to support operations
    32  at  the  state  university  in accordance with the maintenance of effort
    33  pursuant to clause (v) of subparagraph (4) of paragraph h of subdivision
    34  2 of section 355 of the education law.
    35    § 11. Notwithstanding any law to the contrary, and in accordance  with
    36  section 4 of the state finance law, the comptroller is hereby authorized
    37  and  directed to transfer, upon request of the state university chancel-
    38  lor or his or her designee, up to $55,000,000 from the state  university
    39  income  fund,  state  university  hospitals  income reimbursable account
    40  (22656), for services and expenses of hospital  operations  and  capital
    41  expenditures at the state university hospitals; and the state university
    42  income  fund,  Long  Island  veterans' home account (22652) to the state
    43  university capital projects fund (32400) on or before June 30, 2019.
    44    § 12. Notwithstanding any law to the contrary, and in accordance  with
    45  section  4 of the state finance law, the comptroller, after consultation
    46  with the state university chancellor or his or her designee,  is  hereby
    47  authorized  and directed to transfer moneys, in the first instance, from
    48  the state university collection fund, Stony  Brook  hospital  collection
    49  account (61006), Brooklyn hospital collection account (61007), and Syra-
    50  cuse  hospital collection account (61008) to the state university income
    51  fund, state university hospitals income reimbursable account (22656)  in
    52  the  event  insufficient  funds  are  available  in the state university
    53  income fund, state  university  hospitals  income  reimbursable  account
    54  (22656)  to  permit the full transfer of moneys authorized for transfer,
    55  to the general fund for payment of debt  service  related  to  the  SUNY
    56  hospitals.  Notwithstanding  any law to the contrary, the comptroller is

        S. 7509--C                         97                         A. 9509--C
 
     1  also hereby authorized and directed, after consultation with  the  state
     2  university  chancellor  or  his or her designee, to transfer moneys from
     3  the state university income fund to the state  university  income  fund,
     4  state  university  hospitals  income reimbursable account (22656) in the
     5  event insufficient funds are available in the  state  university  income
     6  fund,  state university hospitals income reimbursable account (22656) to
     7  pay hospital operating costs or to permit the full  transfer  of  moneys
     8  authorized for transfer, to the general fund for payment of debt service
     9  related to the SUNY hospitals on or before March 31, 2019.
    10    §  13.  Notwithstanding any law to the contrary, upon the direction of
    11  the director of the budget and the chancellor of the state university of
    12  New York or his or her designee, and in accordance with section 4 of the
    13  state finance law, the comptroller is hereby authorized and directed  to
    14  transfer  monies from the state university dormitory income fund (40350)
    15  to the state university residence hall rehabilitation fund (30100),  and
    16  from  the state university residence hall rehabilitation fund (30100) to
    17  the state university dormitory income fund (40350), in an amount not  to
    18  exceed $80 million from each fund.
    19    §  14. Notwithstanding any law to the contrary, and in accordance with
    20  section 4 of the state finance law, the comptroller is hereby authorized
    21  and directed to transfer monies, upon request of  the  director  of  the
    22  budget,  on  or  before March 31, 2019, from and to any of the following
    23  accounts: the miscellaneous special revenue fund, patient income account
    24  (21909), the miscellaneous special revenue fund, mental hygiene  program
    25  fund  account  (21907),  the miscellaneous special revenue fund, federal
    26  salary sharing account (22056), or the general fund in any  combination,
    27  the aggregate of which shall not exceed $350 million.
    28    §  15.  Subdivision  5  of  section  97-f of the state finance law, as
    29  amended by chapter 18 of the  laws  of  2003,  is  amended  to  read  as
    30  follows:
    31    5. The comptroller shall from time to time, but in no event later than
    32  the  fifteenth  day  of  each  month, pay over for deposit in the mental
    33  hygiene [patient income]  general  fund  state  operations  account  all
    34  moneys  in  the  mental  health services fund in excess of the amount of
    35  money required to be maintained on deposit in the mental health services
    36  fund. The amount required to be maintained in such  fund  shall  be  (i)
    37  twenty  percent of the amount of the next payment coming due relating to
    38  the mental health services  facilities  improvement  program  under  any
    39  agreement  between  the  facilities  development corporation and the New
    40  York state medical care facilities  finance  agency  multiplied  by  the
    41  number  of months from the date of the last such payment with respect to
    42  payments under any such agreement required  to  be  made  semi-annually,
    43  plus  (ii) those amounts specified in any such agreement with respect to
    44  payments required to be made other  than  semi-annually,  including  for
    45  variable  rate  bonds,  interest  rate exchange or similar agreements or
    46  other financing arrangements permitted by law. Prior to making any  such
    47  payment,  the  comptroller shall make and deliver to the director of the
    48  budget and the chairmen of the facilities  development  corporation  and
    49  the New York state medical care facilities finance agency, a certificate
    50  stating  the  aggregate amount to be maintained on deposit in the mental
    51  health services fund to comply in  full  with  the  provisions  of  this
    52  subdivision.
    53    §  16. Notwithstanding any law to the contrary, and in accordance with
    54  section 4 of the state finance law, the comptroller is hereby authorized
    55  and directed to transfer, at the request of the director of the  budget,
    56  up  to $650 million from the unencumbered balance of any special revenue

        S. 7509--C                         98                         A. 9509--C

     1  fund or account, agency  fund  or  account,  internal  service  fund  or
     2  account,  enterprise  fund  or account, or any combination of such funds
     3  and accounts, to the general fund. The amounts transferred  pursuant  to
     4  this authorization shall be in addition to any other transfers expressly
     5  authorized  in  the  2018-19  budget. Transfers from federal funds, debt
     6  service funds, capital projects funds, the community projects  fund,  or
     7  funds  that would result in the loss of eligibility for federal benefits
     8  or federal funds pursuant to federal law, rule, or regulation as assent-
     9  ed to in chapter 683 of the laws of 1938 and chapter 700 of the laws  of
    10  1951 are not permitted pursuant to this authorization.
    11    §  17. Notwithstanding any law to the contrary, and in accordance with
    12  section 4 of the state finance law, the comptroller is hereby authorized
    13  and directed to transfer, at the request of the director of the  budget,
    14  up  to $100 million from any non-general fund or account, or combination
    15  of funds and accounts, to the miscellaneous special revenue fund,  tech-
    16  nology  financing  account  (22207),  the miscellaneous capital projects
    17  fund, information technology capital financing account (32215),  or  the
    18  centralized  technology  services  account  (55069),  for the purpose of
    19  consolidating technology procurement and services.  The  amounts  trans-
    20  ferred  to  the miscellaneous special revenue fund, technology financing
    21  account (22207) pursuant to this authorization shall be equal to or less
    22  than the amount of such monies intended to support information technolo-
    23  gy costs which are attributable, according to a plan,  to  such  account
    24  made in pursuance to an appropriation by law. Transfers to the technolo-
    25  gy  financing  account shall be completed from amounts collected by non-
    26  general funds or accounts pursuant to a fund deposit schedule or  perma-
    27  nent  statute,  and  shall  be  transferred  to the technology financing
    28  account pursuant to a  schedule  agreed  upon  by  the  affected  agency
    29  commissioner.  Transfers  from  funds  that  would result in the loss of
    30  eligibility for federal benefits or federal funds  pursuant  to  federal
    31  law,  rule,  or  regulation as assented to in chapter 683 of the laws of
    32  1938 and chapter 700 of the laws of 1951 are not permitted  pursuant  to
    33  this authorization.
    34    §  18.  Notwithstanding  any  other  law  to  the contrary, up to $145
    35  million of the assessment reserves remitted to the chair of the workers'
    36  compensation board pursuant to subdivision 6 of section 151 of the work-
    37  ers' compensation law shall, at the request of the director of the budg-
    38  et, be transferred to the state insurance fund, for partial payment  and
    39  partial  satisfaction  of the state's obligations to the state insurance
    40  fund under section 88-c of the workers' compensation law.
    41    § 19. Notwithstanding any law to the contrary, and in accordance  with
    42  section 4 of the state finance law, the comptroller is hereby authorized
    43  and  directed to transfer, at the request of the director of the budget,
    44  up to $400 million from any non-general fund or account, or  combination
    45  of  funds  and  accounts, to the general fund for the purpose of consol-
    46  idating technology procurement and  services.  The  amounts  transferred
    47  pursuant to this authorization shall be equal to or less than the amount
    48  of  such  monies  intended to support information technology costs which
    49  are attributable, according to a plan, to such account made in pursuance
    50  to an appropriation by law. Transfers  to  the  general  fund  shall  be
    51  completed from amounts collected by non-general funds or accounts pursu-
    52  ant  to a fund deposit schedule.  Transfers from funds that would result
    53  in the loss of eligibility for federal benefits or federal funds  pursu-
    54  ant to federal law, rule, or regulation as assented to in chapter 683 of
    55  the  laws  of 1938 and chapter 700 of the laws of 1951 are not permitted
    56  pursuant to this authorization.

        S. 7509--C                         99                         A. 9509--C
 
     1    § 20. Notwithstanding any provision of law to the contrary, as  deemed
     2  feasible and advisable by its trustees, the power authority of the state
     3  of New York is authorized and directed to transfer to the state treasury
     4  to  the credit of the general fund $20,000,000 for the state fiscal year
     5  commencing  April  1,  2018,  the  proceeds of which will be utilized to
     6  support energy-related state activities.
     7    § 21. Notwithstanding any provision of law, rule or regulation to  the
     8  contrary,  the  New York state energy research and development authority
     9  is authorized and directed to make the following  contributions  to  the
    10  state  treasury to the credit of the general fund on or before March 31,
    11  2019: (a) $913,000; and (b) $23,000,000 from proceeds collected  by  the
    12  authority from the auction or sale of carbon dioxide emission allowances
    13  allocated by the department of environmental conservation.
    14    §  22.  Subdivision  5  of section 97-rrr of the state finance law, as
    15  amended by section 21 of part XXX of chapter 59 of the laws of 2017,  is
    16  amended to read as follows:
    17    5. Notwithstanding the provisions of section one hundred seventy-one-a
    18  of  the  tax law, as separately amended by chapters four hundred eighty-
    19  one and four hundred eighty-four of the laws of nineteen hundred  eight-
    20  y-one,  and notwithstanding the provisions of chapter ninety-four of the
    21  laws of two thousand eleven, or any  other  provisions  of  law  to  the
    22  contrary,  during  the  fiscal  year beginning April first, two thousand
    23  [seventeen] eighteen, the state comptroller  is  hereby  authorized  and
    24  directed  to  deposit  to the fund created pursuant to this section from
    25  amounts collected pursuant to article twenty-two  of  the  tax  law  and
    26  pursuant  to  a  schedule submitted by the director of the budget, up to
    27  [$2,679,997,000] $2,458,909,000, as may be certified in such schedule as
    28  necessary to meet the purposes of such fund for the fiscal  year  begin-
    29  ning April first, two thousand [seventeen] eighteen.
    30    §  23.  Notwithstanding  any  law  to the contrary, the comptroller is
    31  hereby authorized and directed to transfer, upon request of the director
    32  of the budget, on or before March 31, 2019, the following  amounts  from
    33  the  following  special  revenue  accounts  to the capital projects fund
    34  (30000), for the purposes of reimbursement to  such  fund  for  expenses
    35  related to the maintenance and preservation of state assets:
    36    1. $43,000 from the miscellaneous special revenue fund, administrative
    37  program account (21982).
    38    2. $1,478,000 from the miscellaneous special revenue fund, helen hayes
    39  hospital account (22140).
    40    3. $366,000 from the miscellaneous special revenue fund, New York city
    41  veterans' home account (22141).
    42    4.  $513,000  from  the  miscellaneous  special revenue fund, New York
    43  state home for veterans' and their dependents at oxford account (22142).
    44    5. $159,000 from the miscellaneous special revenue fund,  western  New
    45  York veterans' home account (22143).
    46    6.  $323,000  from  the  miscellaneous  special revenue fund, New York
    47  state for veterans in the lower-hudson valley account (22144).
    48    7. $2,550,000 from the  miscellaneous  special  revenue  fund,  patron
    49  services account (22163).
    50    8.  $830,000  from the miscellaneous special revenue fund, long island
    51  veterans' home account (22652).
    52    9. $5,379,000 from  the  miscellaneous  special  revenue  fund,  state
    53  university general income reimbursable account (22653).
    54    10.  $112,556,000  from  the miscellaneous special revenue fund, state
    55  university revenue offset account (22655).

        S. 7509--C                         100                        A. 9509--C
 
     1    11. $557,000  from  the  miscellaneous  special  revenue  fund,  state
     2  university of New York tuition reimbursement account (22659).
     3    12. $41,930,000 from the state university dormitory income fund, state
     4  university dormitory income fund (40350).
     5    13. $1,000,000 from the miscellaneous special revenue fund, litigation
     6  settlement and civil recovery account (22117).
     7    § 24. Intentionally omitted
     8    §  25. Subdivision 6 of section 4 of the state finance law, as amended
     9  by section 24 of part UU of chapter 54 of the laws of 2016,  is  amended
    10  to read as follows:
    11    6.  Notwithstanding  any  law to the contrary, at the beginning of the
    12  state fiscal year,  the  state  comptroller  is  hereby  authorized  and
    13  directed  to  receive  for  deposit  to  the  credit of a fund and/or an
    14  account such monies as are identified by the director of the  budget  as
    15  having been intended for such deposit to support disbursements from such
    16  fund  and/or  account  made  in pursuance of an appropriation by law. As
    17  soon as practicable upon enactment of the budget, the  director  of  the
    18  budget  shall,  but  not  less  than  three  days  following preliminary
    19  submission to the chairs of the senate finance committee and the  assem-
    20  bly  ways  and means committee, file with the state comptroller an iden-
    21  tification of specific monies to be so deposited. Any subsequent  change
    22  regarding  the  monies to be so deposited shall be filed by the director
    23  of the budget, as soon as practicable, but  not  less  than  three  days
    24  following  preliminary  submission  to  the chairs of the senate finance
    25  committee and the assembly ways and means committee.
    26    All monies identified by the director of the budget to be deposited to
    27  the credit of a fund and/or account shall be consistent with the  intent
    28  of  the  budget for the then current state fiscal year as enacted by the
    29  legislature.
    30    The provisions of this subdivision shall expire on March thirty-first,
    31  two thousand [eighteen] twenty.
    32    § 26. Subdivision 4 of section 40 of the state finance law, as amended
    33  by section 25 of part UU of chapter 54 of the laws of 2016,  is  amended
    34  to read as follows:
    35    4.  Every appropriation made from a fund or account to a department or
    36  agency shall be available for the payment of prior years' liabilities in
    37  such fund or account for fringe benefits, indirect costs, and telecommu-
    38  nications expenses and expenses  for  other  centralized  services  fund
    39  programs  without limit. Every appropriation shall also be available for
    40  the payment of prior  years'  liabilities  other  than  those  indicated
    41  above,  but  only  to the extent of one-half of one percent of the total
    42  amount appropriated to a department or agency in such fund or account.
    43    The provisions of this subdivision shall  expire  March  thirty-first,
    44  two thousand [eighteen] twenty.
    45    §  27.  Notwithstanding  any  provision of law to the contrary, in the
    46  event that federal  legislation,  federal  regulatory  actions,  federal
    47  executive  actions  or  federal  judicial actions in federal fiscal year
    48  2019 reduce federal financial participation in Medicaid funding  to  New
    49  York  state  or its subdivisions by $850 million or more in state fiscal
    50  years 2018-19 or 2019-20, the director of the  division  of  the  budget
    51  shall  notify  the  temporary president of the senate and the speaker of
    52  the assembly in writing that the federal actions  will  reduce  expected
    53  funding  to  New  York state. The director of the division of the budget
    54  shall prepare a plan that shall be submitted to the  legislature,  which
    55  shall (a) specify the total amount of the reduction in federal financial
    56  participation  in Medicaid, (b) itemize the specific programs and activ-

        S. 7509--C                         101                        A. 9509--C
 
     1  ities that will be  affected  by  the  reduction  in  federal  financial
     2  participation  in  Medicaid, and (c) identify the general fund and state
     3  special revenue fund appropriations and related disbursements that shall
     4  be  reduced,  and  in  what  program areas, provided, however, that such
     5  reductions to appropriations and disbursements shall be applied  equally
     6  and  proportionally to the programs affected by the reduction in federal
     7  financial participation in Medicaid. Upon such submission, the  legisla-
     8  ture  shall have 90 days after such submission to either prepare its own
     9  plan, which may be adopted by concurrent resolution passed by both hous-
    10  es, or if after 90 days the legislature fails to adopt their  own  plan,
    11  the reductions to the general fund and state special revenue fund appro-
    12  priations  and  related  disbursements identified in the division of the
    13  budget plan will go into effect automatically.
    14    § 28. Notwithstanding any provision of law to  the  contrary,  in  the
    15  event  that  federal  legislation,  federal  regulatory actions, federal
    16  executive actions or federal judicial actions  in  federal  fiscal  year
    17  2019  reduce  federal  financial  participation  or other federal aid in
    18  funding to New York state that affects the state operating funds  finan-
    19  cial  plan  by  $850  million  or  more in state fiscal years 2018-19 or
    20  2019-20, exclusive of any cuts to Medicaid, the director of the division
    21  of the budget shall notify the temporary president of the senate and the
    22  speaker of the assembly in writing that the federal actions will  reduce
    23  expected  funding to New York state. The director of the division of the
    24  budget shall prepare a plan that shall be submitted to the  legislature,
    25  which  shall  (a)  specify  the total amount of the reduction in federal
    26  aid, (b) itemize the specific  programs  and  activities  that  will  be
    27  affected by the federal reductions, exclusive of Medicaid, and (c) iden-
    28  tify  the general fund and state special revenue fund appropriations and
    29  related disbursements that shall be reduced, and in what program  areas,
    30  provided,  however, that such reductions to appropriations and disburse-
    31  ments shall be applied equally and proportionally. Upon such submission,
    32  the legislature shall have 90  days  after  such  submission  to  either
    33  prepare  its  own  plan,  which  may be adopted by concurrent resolution
    34  passed by both houses, or if after 90  days  the  legislature  fails  to
    35  adopt  their  own  plan,  the  reductions  to the general fund and state
    36  special revenue fund appropriations and related disbursements identified
    37  in the division of the budget plan will go into effect automatically.
    38    § 28-a. Intentionally omitted.
    39    § 29. Subdivision 1 of section 8-b of the state finance law, as  added
    40  by chapter 169 of the laws of 1994, is amended to read as follows:
    41    1.  The comptroller is hereby authorized and directed to assess fringe
    42  benefit and central service agency indirect  costs  on  all  non-general
    43  funds,  and  on the general fund upon request and at the sole discretion
    44  of the director of the budget, and to  [bill]  charge  such  assessments
    45  [on]  to  such  funds. Such fringe benefit and indirect costs [billings]
    46  assessments shall be based on rates provided to the comptroller  by  the
    47  director  of  the budget.  Copies of such rates shall be provided to the
    48  legislative fiscal committees.
    49    § 30. Notwithstanding any  other  law,  rule,  or  regulation  to  the
    50  contrary, the state comptroller is hereby authorized and directed to use
    51  any  balance  remaining  in the mental health services fund debt service
    52  appropriation, after payment by the state comptroller of all obligations
    53  required pursuant to any lease, sublease, or other financing arrangement
    54  between the dormitory authority of the state of New York as successor to
    55  the New York state medical  care  facilities  finance  agency,  and  the
    56  facilities development corporation pursuant to chapter 83 of the laws of

        S. 7509--C                         102                        A. 9509--C
 
     1  1995  and  the  department  of  mental hygiene for the purpose of making
     2  payments to the dormitory authority of the state of  New  York  for  the
     3  amount  of  the  earnings  for the investment of monies deposited in the
     4  mental health services fund that such agency determines will or may have
     5  to  be  rebated  to the federal government pursuant to the provisions of
     6  the internal revenue code of 1986, as amended, in order to  enable  such
     7  agency  to  maintain  the  exemption from federal income taxation on the
     8  interest paid to the holders of such agency's mental services facilities
     9  improvement revenue bonds. Annually on or before each  June  30th,  such
    10  agency  shall  certify to the state comptroller its determination of the
    11  amounts received in the mental health services fund as a result  of  the
    12  investment  of  monies  deposited  therein  that  will or may have to be
    13  rebated to the federal government pursuant  to  the  provisions  of  the
    14  internal revenue code of 1986, as amended.
    15    §  31.  Subdivision 1 of section 47 of section 1 of chapter 174 of the
    16  laws of 1968, constituting the New York state urban  development  corpo-
    17  ration  act,  as  amended by section 24 of part XXX of chapter 59 of the
    18  laws of 2017, is amended to read as follows:
    19    1. Notwithstanding the provisions of any other law  to  the  contrary,
    20  the  dormitory  authority  and  the corporation are hereby authorized to
    21  issue bonds or notes in one or more series for the  purpose  of  funding
    22  project costs for the office of information technology services, depart-
    23  ment  of  law,  and  other  state  costs  associated  with  such capital
    24  projects. The aggregate principal  amount  of  bonds  authorized  to  be
    25  issued  pursuant  to  this  section shall not exceed [four hundred fifty
    26  million five hundred forty thousand dollars] five hundred forty  million
    27  nine hundred fifty-four thousand dollars, excluding bonds issued to fund
    28  one or more debt service reserve funds, to pay costs of issuance of such
    29  bonds, and bonds or notes issued to refund or otherwise repay such bonds
    30  or  notes  previously  issued.  Such  bonds  and  notes of the dormitory
    31  authority and the corporation shall not be a debt of the state, and  the
    32  state  shall not be liable thereon, nor shall they be payable out of any
    33  funds other than those  appropriated  by  the  state  to  the  dormitory
    34  authority  and  the  corporation  for  principal,  interest, and related
    35  expenses pursuant to a service contract and such bonds and  notes  shall
    36  contain  on  the  face  thereof  a  statement to such effect. Except for
    37  purposes of complying with  the  internal  revenue  code,  any  interest
    38  income earned on bond proceeds shall only be used to pay debt service on
    39  such bonds.
    40    § 32. Subdivision 1 of section 16 of part D of chapter 389 of the laws
    41  of  1997,  relating  to  the  financing  of  the correctional facilities
    42  improvement fund and the youth facility improvement fund, as amended  by
    43  section  25 of part XXX of chapter 59 of the laws of 2017, is amended to
    44  read as follows:
    45    1. Subject to the provisions of chapter 59 of the laws  of  2000,  but
    46  notwithstanding the provisions of section 18 of section 1 of chapter 174
    47  of the laws of 1968, the New York state urban development corporation is
    48  hereby  authorized  to  issue  bonds,  notes and other obligations in an
    49  aggregate principal amount not to exceed [seven]  eight  billion  [seven
    50  hundred  forty-one]  eighty-two  million [one] eight hundred ninety-nine
    51  thousand dollars [$7,741,199,000] $8,082,899,000, and shall include  all
    52  bonds,  notes and other obligations issued pursuant to chapter 56 of the
    53  laws of 1983, as amended or supplemented. The proceeds  of  such  bonds,
    54  notes  or  other  obligations shall be paid to the state, for deposit in
    55  the correctional facilities capital improvement fund to pay for  all  or
    56  any  portion  of  the amount or amounts paid by the state from appropri-

        S. 7509--C                         103                        A. 9509--C
 
     1  ations or reappropriations made to the  department  of  corrections  and
     2  community  supervision from the correctional facilities capital improve-
     3  ment fund for capital projects. The aggregate amount of bonds, notes  or
     4  other obligations authorized to be issued pursuant to this section shall
     5  exclude  bonds, notes or other obligations issued to refund or otherwise
     6  repay bonds, notes or other obligations theretofore issued, the proceeds
     7  of which were paid to the state for all or  a  portion  of  the  amounts
     8  expended  by  the  state from appropriations or reappropriations made to
     9  the department  of  corrections  and  community  supervision;  provided,
    10  however,  that  upon any such refunding or repayment the total aggregate
    11  principal amount of outstanding bonds, notes or other obligations may be
    12  greater than [seven] eight billion [seven hundred forty-one]  eighty-two
    13  million    [one]    eight    hundred    ninety-nine   thousand   dollars
    14  [$7,741,199,000] $8,082,899,000, only if the present value of the aggre-
    15  gate debt service of the refunding or repayment bonds,  notes  or  other
    16  obligations  to  be  issued  shall  not  exceed the present value of the
    17  aggregate debt service of the bonds, notes or other obligations so to be
    18  refunded or repaid. For the purposes hereof, the present  value  of  the
    19  aggregate  debt  service  of  the refunding or repayment bonds, notes or
    20  other obligations and of the aggregate debt service of the bonds,  notes
    21  or  other  obligations  so  refunded  or  repaid, shall be calculated by
    22  utilizing the effective interest rate  of  the  refunding  or  repayment
    23  bonds,  notes  or other obligations, which shall be that rate arrived at
    24  by doubling the semi-annual  interest  rate  (compounded  semi-annually)
    25  necessary  to  discount  the  debt  service payments on the refunding or
    26  repayment bonds, notes or other obligations from the payment dates ther-
    27  eof to the date of issue of the refunding or repayment bonds,  notes  or
    28  other  obligations  and  to  the  price  bid including estimated accrued
    29  interest or proceeds received by  the  corporation  including  estimated
    30  accrued interest from the sale thereof.
    31    §  33.  Paragraph  (a) of subdivision 2 of section 47-e of the private
    32  housing finance law, as amended by section 26 of part XXX of chapter  59
    33  of the laws of 2017, is amended to read as follows:
    34    (a) Subject to the provisions of chapter fifty-nine of the laws of two
    35  thousand,  in  order  to  enhance and encourage the promotion of housing
    36  programs and thereby achieve the stated purposes and objectives of  such
    37  housing  programs, the agency shall have the power and is hereby author-
    38  ized from time to time to issue negotiable  housing  program  bonds  and
    39  notes  in  such principal amount as shall be necessary to provide suffi-
    40  cient funds for the repayment of amounts disbursed (and  not  previously
    41  reimbursed)  pursuant  to law or any prior year making capital appropri-
    42  ations or reappropriations for the  purposes  of  the  housing  program;
    43  provided,  however, that the agency may issue such bonds and notes in an
    44  aggregate principal amount not  exceeding  $5,981,399,000  five  billion
    45  [three]  nine  hundred  [eighty-four]  eighty-one  million  [one]  three
    46  hundred ninety-nine thousand dollars, plus a principal amount  of  bonds
    47  issued to fund the debt service reserve fund in accordance with the debt
    48  service  reserve  fund requirement established by the agency and to fund
    49  any other reserves that the agency reasonably deems  necessary  for  the
    50  security  or  marketability of such bonds and to provide for the payment
    51  of  fees  and  other  charges  and  expenses,  including   underwriters'
    52  discount,  trustee  and  rating  agency  fees,  bond  insurance,  credit
    53  enhancement and liquidity enhancement related to the  issuance  of  such
    54  bonds  and  notes.  No  reserve  fund securing the housing program bonds
    55  shall be entitled or eligible to  receive  state  funds  apportioned  or
    56  appropriated to maintain or restore such reserve fund at or to a partic-

        S. 7509--C                         104                        A. 9509--C
 
     1  ular level, except to the extent of any deficiency resulting directly or
     2  indirectly  from a failure of the state to appropriate or pay the agreed
     3  amount under any of the contracts provided for in  subdivision  four  of
     4  this section.
     5    §  34.  Subdivision  (b)  of  section 11 of chapter 329 of the laws of
     6  1991, amending the state finance law and  other  laws  relating  to  the
     7  establishment of the dedicated highway and bridge trust fund, as amended
     8  by  section 27 of part XXX of chapter 59 of the laws of 2017, is amended
     9  to read as follows:
    10    (b) Any service contract or contracts for projects authorized pursuant
    11  to sections 10-c, 10-f, 10-g and 80-b of the  highway  law  and  section
    12  14-k of the transportation law, and entered into pursuant to subdivision
    13  (a)  of  this  section,  shall  provide for state commitments to provide
    14  annually to the thruway authority a sum or sums,  upon  such  terms  and
    15  conditions as shall be deemed appropriate by the director of the budget,
    16  to fund, or fund the debt service requirements of any bonds or any obli-
    17  gations  of  the  thruway  authority  issued to fund or to reimburse the
    18  state for  funding  such  projects  having  a  cost  not  in  excess  of
    19  [$9,699,586,000]  $10,251,939,000 cumulatively by the end of fiscal year
    20  [2017-18] 2018-19.
    21    § 35. Subdivision 1 of section 1689-i of the public  authorities  law,
    22  as  amended by section 28 of part XXX of chapter 59 of the laws of 2017,
    23  is amended to read as follows:
    24    1. The dormitory authority  is  authorized  to  issue  bonds,  at  the
    25  request  of  the  commissioner of education, to finance eligible library
    26  construction projects pursuant to section two hundred seventy-three-a of
    27  the education law, in amounts certified  by  such  commissioner  not  to
    28  exceed  a  total  principal  amount  of [one] two hundred [eighty-three]
    29  seventeen million dollars.
    30    § 36. Subdivision (a) of section 27 of part Y of  chapter  61  of  the
    31  laws  of  2005,  relating to providing for the administration of certain
    32  funds and accounts related  to  the  2005-2006  budget,  as  amended  by
    33  section  29 of part XXX of chapter 59 of the laws of 2017, is amended to
    34  read as follows:
    35    (a) Subject to the provisions of chapter 59 of the laws of  2000,  but
    36  notwithstanding  any provisions of law to the contrary, the urban devel-
    37  opment corporation is hereby authorized to issue bonds or notes  in  one
    38  or   more  series  in  an  aggregate  principal  amount  not  to  exceed
    39  [$173,600,000] $220,100,000 two hundred twenty million one hundred thou-
    40  sand dollars, excluding bonds issued to finance one or more debt service
    41  reserve funds, to pay costs of issuance of  such  bonds,  and  bonds  or
    42  notes issued to refund or otherwise repay such bonds or notes previously
    43  issued,  for  the  purpose  of  financing  capital projects including IT
    44  initiatives for the division of state police, debt service  and  leases;
    45  and to reimburse the state general fund for disbursements made therefor.
    46  Such  bonds  and  notes of such authorized issuer shall not be a debt of
    47  the state, and the state shall not be liable thereon, nor shall they  be
    48  payable  out  of any funds other than those appropriated by the state to
    49  such authorized issuer for debt service and related expenses pursuant to
    50  any service contract  executed  pursuant  to  subdivision  (b)  of  this
    51  section  and  such  bonds  and notes shall contain on the face thereof a
    52  statement to such effect. Except for  purposes  of  complying  with  the
    53  internal revenue code, any interest income earned on bond proceeds shall
    54  only be used to pay debt service on such bonds.
    55    §  37.  Section  44  of  section 1 of chapter 174 of the laws of 1968,
    56  constituting the New York state urban development  corporation  act,  as

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     1  amended  by section 30 of part XXX of chapter 59 of the laws of 2017, is
     2  amended to read as follows:
     3    §  44.  Issuance  of  certain  bonds  or notes. 1. Notwithstanding the
     4  provisions of any other law to the contrary, the dormitory authority and
     5  the corporation are hereby authorized to issue bonds or notes in one  or
     6  more  series  for  the purpose of funding project costs for the regional
     7  economic development council  initiative,  the  economic  transformation
     8  program,  state university of New York college for nanoscale and science
     9  engineering, projects within the city of Buffalo  or  surrounding  envi-
    10  rons,  the  New  York  works economic development fund, projects for the
    11  retention of professional football in western New York, the empire state
    12  economic development fund, the  clarkson-trudeau  partnership,  the  New
    13  York  genome  center, the cornell university college of veterinary medi-
    14  cine, the olympic  regional  development  authority,  projects  at  nano
    15  Utica,  onondaga  county  revitalization projects, Binghamton university
    16  school of pharmacy, New York power electronics manufacturing consortium,
    17  regional infrastructure projects,  high  tech  innovation  and  economic
    18  development   infrastructure   program,  high  technology  manufacturing
    19  projects in Chautauqua and Erie county, an industrial scale research and
    20  development facility in Clinton county,  upstate  revitalization  initi-
    21  ative  projects,  downstate  revitalization  initiative, market New York
    22  projects, fairground buildings, equipment or facilities  used  to  house
    23  and  promote  agriculture,  the  state fair, the empire state trail, the
    24  moynihan station development project, the  Kingsbridge  armory  project,
    25  strategic  economic  development projects, the cultural, arts and public
    26  spaces fund, water infrastructure in the city  of  Auburn  and  town  of
    27  Owasco,  a  life  sciences laboratory public health initiative, not-for-
    28  profit pounds, shelters and humane societies, arts and cultural  facili-
    29  ties  improvement  program,  restore  New York's communities initiative,
    30  heavy  equipment,  economic  development  and  infrastructure  projects,
    31  Roosevelt Island operating corporation capital projects, and other state
    32  costs  associated with such projects.  The aggregate principal amount of
    33  bonds authorized to be issued pursuant to this section shall not  exceed
    34  [six]  eight  billion  [seven]  three hundred [eight] million [two] five
    35  hundred [fifty-seven] ninety thousand dollars, excluding bonds issued to
    36  fund one or more debt service reserve funds, to pay costs of issuance of
    37  such bonds, and bonds or notes issued to refund or otherwise repay  such
    38  bonds  or notes previously issued. Such bonds and notes of the dormitory
    39  authority and the corporation shall not be a debt of the state, and  the
    40  state  shall not be liable thereon, nor shall they be payable out of any
    41  funds other than those  appropriated  by  the  state  to  the  dormitory
    42  authority  and  the  corporation  for  principal,  interest, and related
    43  expenses pursuant to a service contract and such bonds and  notes  shall
    44  contain  on  the  face  thereof  a  statement to such effect. Except for
    45  purposes of complying with  the  internal  revenue  code,  any  interest
    46  income earned on bond proceeds shall only be used to pay debt service on
    47  such bonds.
    48    2.  Notwithstanding  any  other  provision  of law to the contrary, in
    49  order to assist the dormitory authority and the corporation in undertak-
    50  ing the financing for project costs for the regional  economic  develop-
    51  ment  council  initiative,  the  economic  transformation program, state
    52  university of New York college for nanoscale  and  science  engineering,
    53  projects  within  the  city  of Buffalo or surrounding environs, the New
    54  York works economic development fund,  projects  for  the  retention  of
    55  professional  football  in  western  New York, the empire state economic
    56  development fund, the clarkson-trudeau partnership, the New York  genome

        S. 7509--C                         106                        A. 9509--C
 
     1  center, the cornell university college of veterinary medicine, the olym-
     2  pic  regional  development  authority,  projects at nano Utica, onondaga
     3  county revitalization projects, Binghamton university school of  pharma-
     4  cy,  New  York  power  electronics  manufacturing  consortium,  regional
     5  infrastructure projects, New York State Capital Assistance  Program  for
     6  Transportation,  infrastructure,  and  economic  development,  high tech
     7  innovation and economic development infrastructure program,  high  tech-
     8  nology  manufacturing  projects in Chautauqua and Erie county, an indus-
     9  trial scale research and development facility in Clinton county, upstate
    10  revitalization initiative projects, downstate revitalization initiative,
    11  market New York projects, fairground buildings, equipment or  facilities
    12  used  to house and promote agriculture, the state fair, the empire state
    13  trail, the moynihan station development project, the Kingsbridge  armory
    14  project, strategic economic development projects, the cultural, arts and
    15  public  spaces fund, water infrastructure in the city of Auburn and town
    16  of Owasco, a life sciences laboratory public health initiative, not-for-
    17  profit pounds, shelters and humane societies, arts and cultural  facili-
    18  ties  improvement  program,  restore  New York's communities initiative,
    19  heavy  equipment,  economic  development  and  infrastructure  projects,
    20  Roosevelt Island operating corporation capital projects, and other state
    21  costs associated with such projects the director of the budget is hereby
    22  authorized to enter into one or more service contracts with the dormito-
    23  ry  authority  and  the  corporation,  none of which shall exceed thirty
    24  years in duration, upon such terms and conditions as the director of the
    25  budget and the dormitory authority and the corporation agree, so  as  to
    26  annually  provide to the dormitory authority and the corporation, in the
    27  aggregate, a sum not to exceed  the  principal,  interest,  and  related
    28  expenses required for such bonds and notes. Any service contract entered
    29  into  pursuant  to this section shall provide that the obligation of the
    30  state to pay the amount therein provided shall not constitute a debt  of
    31  the  state  within  the  meaning  of  any  constitutional  or  statutory
    32  provision and shall be deemed executory only to  the  extent  of  monies
    33  available  and  that  no liability shall be incurred by the state beyond
    34  the monies available for such purpose, subject to  annual  appropriation
    35  by the legislature. Any such contract or any payments made or to be made
    36  thereunder  may  be  assigned and pledged by the dormitory authority and
    37  the corporation as security for its bonds and notes,  as  authorized  by
    38  this section.
    39    §  37-a.  Subdivision  (a) of section 1 of part X of chapter 59 of the
    40  laws of 2004, authorizing the New York state  urban  development  corpo-
    41  ration  and  the  dormitory  authority of the state of New York to issue
    42  bonds or notes, as amended by section 53 of part BB of chapter 58 of the
    43  laws of 2011, is amended to read as follows:
    44    (a) Subject to the provisions of chapter 59 of the laws of  2000,  but
    45  notwithstanding any other provision of law to the contrary, the New York
    46  State  urban  development corporation and the dormitory authority of the
    47  state of New York are hereby authorized to issue bonds or notes  in  one
    48  or   more  series  in  an  aggregate  principal  amount  not  to  exceed
    49  [$243,325,000] $293,325,000 excluding bonds issued  to  finance  one  or
    50  more debt service reserve funds, to pay costs of issuance of such bonds,
    51  and  bonds  or  notes  issued to refund or otherwise repay such bonds or
    52  notes previously issued, for the purpose of financing projects  cost  of
    53  the  Empire Opportunity Fund; Rebuilding the Empire State Through Oppor-
    54  tunities in Regional Economies  (RESTORE)  New  York  Program;  and  the
    55  Community  Capital  Assistance  Program authorized pursuant to Part T of
    56  chapter 84 of the laws of 2002. Such bonds and notes of the  corporation

        S. 7509--C                         107                        A. 9509--C
 
     1  or  the  dormitory  authority  shall not be a debt of the state, and the
     2  state shall not be liable thereon, nor shall they be payable out of  any
     3  funds  other  than those appropriated by the state to the corporation or
     4  the  dormitory  authority for debt service and related expenses pursuant
     5  to any service contract executed pursuant to  subdivision  (b)  of  this
     6  section  and  such  bonds  and notes shall contain on the face thereof a
     7  statement to such effect.   Except for purposes of  complying  with  the
     8  internal revenue code, any interest income earned on bond proceeds shall
     9  only be used to pay debt service on such bonds. All of the provisions of
    10  the  New  York state urban development corporation act and the dormitory
    11  authority act relating to bonds and notes  which  are  not  inconsistent
    12  with  the  provisions of this section shall apply to obligations author-
    13  ized by this section, including but not limited to the power  to  estab-
    14  lish  adequate reserves therefor and to issue renewal notes or refunding
    15  bonds thereof. The issuance  of  any  bonds  or  notes  hereunder  shall
    16  further  be  subject  to the approval of the director of the division of
    17  the budget.
    18    § 38. Subdivision 3 of section 1285-p of the public  authorities  law,
    19  as  amended by section 31 of part XXX of chapter 59 of the laws of 2017,
    20  is amended to read as follows:
    21    3. The maximum amount of bonds that may be issued for the  purpose  of
    22  financing  environmental  infrastructure  projects  authorized  by  this
    23  section shall be [four] five  billion  [nine]  one  hundred  [fifty-one]
    24  forty-seven  million  [seven] two hundred sixty thousand dollars, exclu-
    25  sive of bonds issued to fund any debt service reserve funds,  pay  costs
    26  of issuance of such bonds, and bonds or notes issued to refund or other-
    27  wise repay bonds or notes previously issued. Such bonds and notes of the
    28  corporation shall not be a debt of the state, and the state shall not be
    29  liable  thereon,  nor  shall they be payable out of any funds other than
    30  those appropriated by the state to the corporation for debt service  and
    31  related  expenses pursuant to any service contracts executed pursuant to
    32  subdivision one of this section, and such bonds and notes shall  contain
    33  on the face thereof a statement to such effect.
    34    § 39. Intentionally omitted.
    35    §  40.  Subdivision  (a)  of section 48 of part K of chapter 81 of the
    36  laws of 2002, relating to providing for the  administration  of  certain
    37  funds  and  accounts  related  to  the  2002-2003  budget, as amended by
    38  section 33 of part XXX of chapter 59 of the laws of 2017, is amended  to
    39  read as follows:
    40    (a)  Subject  to  the provisions of chapter 59 of the laws of 2000 but
    41  notwithstanding the provisions of section 18 of  the  urban  development
    42  corporation  act, the corporation is hereby authorized to issue bonds or
    43  notes in one or more series in an  aggregate  principal  amount  not  to
    44  exceed   [$250,000,000]  $253,000,000  two-hundred  fifty-three  million
    45  dollars excluding bonds issued to fund one or more debt service  reserve
    46  funds, to pay costs of issuance of such bonds, and bonds or notes issued
    47  to  refund or otherwise repay such bonds or notes previously issued, for
    48  the purpose of financing capital costs related to homeland security  and
    49  training  facilities  for  the division of state police, the division of
    50  military and naval affairs, and any other state  agency,  including  the
    51  reimbursement  of any disbursements made from the state capital projects
    52  fund, and is hereby authorized to issue bonds or notes in  one  or  more
    53  series  in  an  aggregate  principal amount not to exceed [$654,800,000]
    54  $748,800,000, seven hundred forty-eight million eight  hundred  thousand
    55  dollars, excluding bonds issued to fund one or more debt service reserve
    56  funds, to pay costs of issuance of such bonds, and bonds or notes issued

        S. 7509--C                         108                        A. 9509--C
 
     1  to  refund or otherwise repay such bonds or notes previously issued, for
     2  the purpose of financing improvements  to  State  office  buildings  and
     3  other  facilities  located statewide, including the reimbursement of any
     4  disbursements  made from the state capital projects fund. Such bonds and
     5  notes of the corporation shall not be a debt of the state, and the state
     6  shall not be liable thereon, nor shall they be payable out of any  funds
     7  other  than  those appropriated by the state to the corporation for debt
     8  service and related expenses pursuant to any service contracts  executed
     9  pursuant  to  subdivision  (b) of this section, and such bonds and notes
    10  shall contain on the face thereof a statement to such effect.
    11    § 41. Subdivision 1 of section 386-b of the public authorities law, as
    12  amended by section 34 of part XXX of chapter 59 of the laws of 2017,  is
    13  amended to read as follows:
    14    1.  Notwithstanding  any  other  provision of law to the contrary, the
    15  authority, the dormitory authority and the urban development corporation
    16  are hereby authorized to issue bonds or notes in one or more series  for
    17  the  purpose  of  financing  peace  bridge projects and capital costs of
    18  state and local highways, parkways, bridges, the New York state thruway,
    19  Indian reservation roads, and facilities, and transportation infrastruc-
    20  ture  projects  including  aviation  projects,  non-MTA   mass   transit
    21  projects,  and rail service preservation projects, including work appur-
    22  tenant and ancillary thereto. The aggregate principal  amount  of  bonds
    23  authorized  to  be issued pursuant to this section shall not exceed four
    24  billion   [three]   five   hundred    [sixty-four]    million    dollars
    25  [$4,364,000,000]  $4,500,000,000,  excluding bonds issued to fund one or
    26  more debt service reserve funds, to pay costs of issuance of such bonds,
    27  and to refund or otherwise repay such bonds or notes previously  issued.
    28  Such  bonds  and notes of the authority, the dormitory authority and the
    29  urban development corporation shall not be a debt of the state, and  the
    30  state  shall not be liable thereon, nor shall they be payable out of any
    31  funds other than those appropriated by the state to the  authority,  the
    32  dormitory authority and the urban development corporation for principal,
    33  interest,  and  related expenses pursuant to a service contract and such
    34  bonds and notes shall contain on the face thereof a  statement  to  such
    35  effect. Except for purposes of complying with the internal revenue code,
    36  any  interest  income  earned on bond proceeds shall only be used to pay
    37  debt service on such bonds.
    38    § 42. Paragraph (c) of subdivision 19 of section 1680  of  the  public
    39  authorities  law,  as amended by section 35 of part XXX of chapter 59 of
    40  the laws of 2017, is amended to read as follows:
    41    (c) Subject to the provisions of chapter fifty-nine of the laws of two
    42  thousand, the dormitory authority shall not issue any  bonds  for  state
    43  university  educational  facilities  purposes if the principal amount of
    44  bonds to be issued when added to the aggregate principal amount of bonds
    45  issued by the dormitory authority on  and  after  July  first,  nineteen
    46  hundred  eighty-eight  for  state university educational facilities will
    47  exceed [twelve]  thirteen  billion  [three]  one  hundred  [forty-three]
    48  seventy-eight   million   eight   hundred  sixty-four  thousand  dollars
    49  $13,178,864,000; provided, however, that bonds issued or  to  be  issued
    50  shall  be excluded from such limitation if: (1) such bonds are issued to
    51  refund  state  university  construction  bonds  and   state   university
    52  construction  notes  previously issued by the housing finance agency; or
    53  (2) such bonds are issued to refund bonds  of  the  authority  or  other
    54  obligations  issued for state university educational facilities purposes
    55  and the present value of the aggregate debt  service  on  the  refunding
    56  bonds does not exceed the present value of the aggregate debt service on

        S. 7509--C                         109                        A. 9509--C
 
     1  the bonds refunded thereby; provided, further that upon certification by
     2  the director of the budget that the issuance of refunding bonds or other
     3  obligations  issued between April first, nineteen hundred ninety-two and
     4  March  thirty-first,  nineteen  hundred  ninety-three will generate long
     5  term economic benefits to the state, as  assessed  on  a  present  value
     6  basis,  such  issuance will be deemed to have met the present value test
     7  noted above. For purposes of this subdivision, the present value of  the
     8  aggregate  debt  service  of  the refunding bonds and the aggregate debt
     9  service of the bonds refunded, shall be calculated by utilizing the true
    10  interest cost of the refunding bonds, which shall be that  rate  arrived
    11  at  by doubling the semi-annual interest rate (compounded semi-annually)
    12  necessary to discount the debt service payments on the  refunding  bonds
    13  from  the  payment  dates  thereof to the date of issue of the refunding
    14  bonds to the purchase price of the refunding bonds,  including  interest
    15  accrued  thereon  prior  to  the  issuance thereof. The maturity of such
    16  bonds, other than bonds issued to refund outstanding  bonds,  shall  not
    17  exceed  the  weighted  average  economic life, as certified by the state
    18  university construction fund, of the facilities in connection with which
    19  the bonds are issued, and in any case not  later  than  the  earlier  of
    20  thirty  years  or  the  expiration of the term of any lease, sublease or
    21  other agreement relating  thereto;  provided  that  no  note,  including
    22  renewals  thereof,  shall mature later than five years after the date of
    23  issuance of such note. The legislature reserves the right  to  amend  or
    24  repeal  such  limit, and the state of New York, the dormitory authority,
    25  the state university of New York, and the state university  construction
    26  fund are prohibited from covenanting or making any other agreements with
    27  or  for  the  benefit  of bondholders which might in any way affect such
    28  right.
    29    § 43. Paragraph (c) of subdivision 14 of section 1680  of  the  public
    30  authorities  law,  as amended by section 36 of part XXX of chapter 59 of
    31  the laws of 2017, is amended to read as follows:
    32    (c) Subject to the provisions of chapter fifty-nine of the laws of two
    33  thousand, (i) the dormitory authority shall  not  deliver  a  series  of
    34  bonds for city university community college facilities, except to refund
    35  or  to  be substituted for or in lieu of other bonds in relation to city
    36  university community college facilities pursuant to a resolution of  the
    37  dormitory  authority adopted before July first, nineteen hundred eighty-
    38  five or any resolution supplemental thereto, if the principal amount  of
    39  bonds  so  to  be  issued  when  added to all principal amounts of bonds
    40  previously issued by the dormitory authority for city university  commu-
    41  nity  college  facilities, except to refund or to be substituted in lieu
    42  of other bonds in relation to city university community college  facili-
    43  ties will exceed the sum of four hundred twenty-five million dollars and
    44  (ii)  the dormitory authority shall not deliver a series of bonds issued
    45  for city university facilities, including community college  facilities,
    46  pursuant  to a resolution of the dormitory authority adopted on or after
    47  July first, nineteen hundred eighty-five, except  to  refund  or  to  be
    48  substituted for or in lieu of other bonds in relation to city university
    49  facilities  and except for bonds issued pursuant to a resolution supple-
    50  mental to a resolution of the dormitory authority adopted prior to  July
    51  first, nineteen hundred eighty-five, if the principal amount of bonds so
    52  to  be  issued  when  added  to the principal amount of bonds previously
    53  issued pursuant to any such resolution, except bonds issued to refund or
    54  to be substituted for or in lieu of other  bonds  in  relation  to  city
    55  university  facilities,  will  exceed [seven] eight billion [nine] three
    56  hundred [eighty-one] fourteen million [nine] six  hundred  [sixty-eight]

        S. 7509--C                         110                        A. 9509--C
 
     1  ninety-one  thousand  dollars $8,314,691,000.   The legislature reserves
     2  the right to amend or repeal such limit, and the state of New York,  the
     3  dormitory  authority,  the  city university, and the fund are prohibited
     4  from  covenanting or making any other agreements with or for the benefit
     5  of bondholders which might in any way affect such right.
     6    § 44. Subdivision 10-a of section 1680 of the public authorities  law,
     7  as  amended by section 37 of part XXX of chapter 59 of the laws of 2017,
     8  is amended to read as follows:
     9    10-a. Subject to the provisions of chapter fifty-nine of the  laws  of
    10  two  thousand, but notwithstanding any other provision of the law to the
    11  contrary, the maximum amount of bonds and notes to be issued after March
    12  thirty-first, two thousand two, on behalf of the state, in  relation  to
    13  any  locally  sponsored  community college, shall be nine hundred [four-
    14  teen] sixty-eight million [five] five hundred [ninety]  forty-two  thou-
    15  sand  dollars  $968,542,000. Such amount shall be exclusive of bonds and
    16  notes issued to fund any reserve fund or funds, costs of issuance and to
    17  refund any outstanding bonds and notes, issued on behalf of  the  state,
    18  relating to a locally sponsored community college.
    19    § 45. Subdivision 1 of section 17 of part D of chapter 389 of the laws
    20  of  1997,  relating  to  the  financing  of  the correctional facilities
    21  improvement fund and the youth facility improvement fund, as amended  by
    22  section  38 of part XXX of chapter 59 of the laws of 2017, is amended to
    23  read as follows:
    24    1. Subject to the provisions of chapter 59 of the laws  of  2000,  but
    25  notwithstanding the provisions of section 18 of section 1 of chapter 174
    26  of the laws of 1968, the New York state urban development corporation is
    27  hereby  authorized  to  issue  bonds,  notes and other obligations in an
    28  aggregate principal amount not to exceed [six]  seven  hundred  [eighty-
    29  two]  sixty-nine  million  [nine]  six  hundred fifteen thousand dollars
    30  [($682,915,000)]  ($769,615,000),  which  authorization  increases   the
    31  aggregate principal amount of bonds, notes and other obligations author-
    32  ized by section 40 of chapter 309 of the laws of 1996, and shall include
    33  all bonds, notes and other obligations issued pursuant to chapter 211 of
    34  the  laws  of  1990,  as  amended  or supplemented. The proceeds of such
    35  bonds, notes or other obligations shall be paid to the state, for depos-
    36  it in the youth facilities improvement fund,  to  pay  for  all  or  any
    37  portion  of  the amount or amounts paid by the state from appropriations
    38  or reappropriations made to the office of children and  family  services
    39  from  the  youth  facilities  improvement fund for capital projects. The
    40  aggregate amount of bonds, notes and other obligations authorized to  be
    41  issued  pursuant  to  this  section  shall exclude bonds, notes or other
    42  obligations issued to refund or otherwise repay bonds,  notes  or  other
    43  obligations  theretofore  issued, the proceeds of which were paid to the
    44  state for all or a portion of the amounts expended  by  the  state  from
    45  appropriations  or  reappropriations  made to the office of children and
    46  family services; provided, however, that  upon  any  such  refunding  or
    47  repayment  the  total  aggregate  principal amount of outstanding bonds,
    48  notes or other obligations may  be  greater  than  [six]  seven  hundred
    49  [eighty-two]  sixty-nine  million  [nine]  six  hundred fifteen thousand
    50  dollars [($682,915,000)] ($769,615,000), only if the  present  value  of
    51  the aggregate debt service of the refunding or repayment bonds, notes or
    52  other obligations to be issued shall not exceed the present value of the
    53  aggregate debt service of the bonds, notes or other obligations so to be
    54  refunded  or  repaid.  For the purposes hereof, the present value of the
    55  aggregate debt service of the refunding or  repayment  bonds,  notes  or
    56  other  obligations and of the aggregate debt service of the bonds, notes

        S. 7509--C                         111                        A. 9509--C
 
     1  or other obligations so refunded  or  repaid,  shall  be  calculated  by
     2  utilizing  the  effective  interest  rate  of the refunding or repayment
     3  bonds, notes or other obligations, which shall be that rate  arrived  at
     4  by  doubling  the  semi-annual  interest rate (compounded semi-annually)
     5  necessary to discount the debt service  payments  on  the  refunding  or
     6  repayment bonds, notes or other obligations from the payment dates ther-
     7  eof  to  the date of issue of the refunding or repayment bonds, notes or
     8  other obligations and to  the  price  bid  including  estimated  accrued
     9  interest  or  proceeds  received  by the corporation including estimated
    10  accrued interest from the sale thereof.
    11    § 46. Paragraph b of subdivision 2 of section  9-a  of  section  1  of
    12  chapter 392 of the laws of 1973, constituting the New York state medical
    13  care facilities finance agency act, as amended by section 39 of part XXX
    14  of chapter 59 of the laws of 2017, is amended to read as follows:
    15    b.  The  agency shall have power and is hereby authorized from time to
    16  time to issue negotiable bonds and notes in conformity  with  applicable
    17  provisions  of  the uniform commercial code in such principal amount as,
    18  in the opinion of the agency, shall  be  necessary,  after  taking  into
    19  account  other moneys which may be available for the purpose, to provide
    20  sufficient funds to  the  facilities  development  corporation,  or  any
    21  successor agency, for the financing or refinancing of or for the design,
    22  construction, acquisition, reconstruction, rehabilitation or improvement
    23  of  mental  health  services  facilities pursuant to paragraph a of this
    24  subdivision, the payment of interest on mental health services  improve-
    25  ment  bonds and mental health services improvement notes issued for such
    26  purposes, the establishment of reserves to secure such bonds and  notes,
    27  the  cost  or  premium  of  bond insurance or the costs of any financial
    28  mechanisms which may be used to reduce the debt service  that  would  be
    29  payable  by the agency on its mental health services facilities improve-
    30  ment bonds and notes and all other expenditures of the  agency  incident
    31  to  and  necessary or convenient to providing the facilities development
    32  corporation, or any successor agency, with funds for  the  financing  or
    33  refinancing of or for any such design, construction, acquisition, recon-
    34  struction, rehabilitation or improvement and for the refunding of mental
    35  hygiene improvement bonds issued pursuant to section 47-b of the private
    36  housing  finance law; provided, however, that the agency shall not issue
    37  mental health services facilities improvement bonds  and  mental  health
    38  services  facilities  improvement notes in an aggregate principal amount
    39  exceeding eight billion [three] seven hundred [ninety-two] seventy-eight
    40  million [eight] seven hundred [fifteen] eleven thousand dollars, exclud-
    41  ing mental health  services  facilities  improvement  bonds  and  mental
    42  health  services facilities improvement notes issued to refund outstand-
    43  ing mental health  services  facilities  improvement  bonds  and  mental
    44  health  services  facilities  improvement notes; provided, however, that
    45  upon any such refunding or repayment of mental health  services  facili-
    46  ties improvement bonds and/or mental health services facilities improve-
    47  ment  notes  the  total aggregate principal amount of outstanding mental
    48  health services facilities improvement bonds and mental  health  facili-
    49  ties  improvement  notes may be greater than eight billion [three] seven
    50  hundred  [ninety-two]  seventy-eight  million  [eight]   seven   hundred
    51  [fifteen]  eleven  thousand  dollars  $8,778,711,000  only if, except as
    52  hereinafter provided with respect to mental health  services  facilities
    53  bonds  and  mental  health  services  facilities  notes issued to refund
    54  mental hygiene improvement bonds authorized to be issued pursuant to the
    55  provisions of section 47-b of the private housing finance law, the pres-
    56  ent value of the aggregate debt service of the  refunding  or  repayment

        S. 7509--C                         112                        A. 9509--C
 
     1  bonds  to  be issued shall not exceed the present value of the aggregate
     2  debt service of the bonds to be refunded or repaid. For purposes hereof,
     3  the present values of the aggregate debt service  of  the  refunding  or
     4  repayment  bonds,  notes  or other obligations and of the aggregate debt
     5  service of the bonds, notes or other obligations so refunded or  repaid,
     6  shall  be  calculated  by  utilizing  the effective interest rate of the
     7  refunding or repayment bonds, notes or other obligations, which shall be
     8  that  rate  arrived  at  by  doubling  the  semi-annual  interest   rate
     9  (compounded  semi-annually)  necessary  to  discount  the  debt  service
    10  payments on the refunding or repayment bonds, notes or other obligations
    11  from the payment dates thereof to the date of issue of the refunding  or
    12  repayment bonds, notes or other obligations and to the price bid includ-
    13  ing  estimated  accrued  interest  or proceeds received by the authority
    14  including estimated accrued interest from the sale thereof. Such  bonds,
    15  other  than bonds issued to refund outstanding bonds, shall be scheduled
    16  to mature over a term not to exceed the average useful life,  as  certi-
    17  fied  by  the  facilities  development  corporation, of the projects for
    18  which the bonds are issued, and in any  case  shall  not  exceed  thirty
    19  years  and  the  maximum maturity of notes or any renewals thereof shall
    20  not exceed five years from the date of the original issue of such notes.
    21  Notwithstanding the provisions of this section, the  agency  shall  have
    22  the  power  and  is  hereby  authorized  to issue mental health services
    23  facilities improvement bonds and/or mental  health  services  facilities
    24  improvement notes to refund outstanding mental hygiene improvement bonds
    25  authorized  to  be  issued pursuant to the provisions of section 47-b of
    26  the private housing finance law  and  the  amount  of  bonds  issued  or
    27  outstanding  for  such  purposes  shall  not be included for purposes of
    28  determining the amount of bonds issued pursuant  to  this  section.  The
    29  director of the budget shall allocate the aggregate principal authorized
    30  to be issued by the agency among the office of mental health, office for
    31  people with developmental disabilities, and the office of alcoholism and
    32  substance  abuse services, in consultation with their respective commis-
    33  sioners to finance bondable appropriations previously  approved  by  the
    34  legislature.
    35    §  47.  Subdivision 1 of section 1680-r of the public authorities law,
    36  as amended by section 41 of part XXX of chapter 59 of the laws of  2017,
    37  is amended to read as follows:
    38    1.  Notwithstanding  the  provisions of any other law to the contrary,
    39  the dormitory authority and the urban development corporation are hereby
    40  authorized to issue bonds or notes in one or more series for the purpose
    41  of funding project costs for the capital restructuring financing program
    42  for health care and related facilities licensed pursuant to  the  public
    43  health  law  or  the mental hygiene law and other state costs associated
    44  with such capital projects,  the  health  care  facility  transformation
    45  programs,  and the essential health care provider program. The aggregate
    46  principal amount of bonds authorized  to  be  issued  pursuant  to  this
    47  section  shall  not  exceed  [two] three billion [seven hundred million]
    48  fifty million dollars, excluding bonds issued to fund one or  more  debt
    49  service reserve funds, to pay costs of issuance of such bonds, and bonds
    50  or  notes issued to refund or otherwise repay such bonds or notes previ-
    51  ously issued. Such bonds and notes of the dormitory  authority  and  the
    52  urban  development corporation shall not be a debt of the state, and the
    53  state shall not be liable thereon, nor shall they be payable out of  any
    54  funds  other  than  those  appropriated  by  the  state to the dormitory
    55  authority and the urban development corporation for principal, interest,
    56  and related expenses pursuant to a service contract and such  bonds  and

        S. 7509--C                         113                        A. 9509--C
 
     1  notes  shall  contain  on  the  face thereof a statement to such effect.
     2  Except for purposes of complying with the  internal  revenue  code,  any
     3  interest  income  earned on bond proceeds shall only be used to pay debt
     4  service on such bonds.
     5    § 48. Intentionally omitted.
     6    §  49.  Subdivision  (a)  of section 28 of part Y of chapter 61 of the
     7  laws of 2005, relating to providing for the  administration  of  certain
     8  funds  and  accounts  related  to  the  2005-2006  budget, as amended by
     9  section 42-a of part XXX of chapter 59 of the laws of 2017,  is  amended
    10  to read as follows:
    11    (a)  Subject  to the provisions of chapter 59 of the laws of 2000, but
    12  notwithstanding any provisions of law  to  the  contrary,  one  or  more
    13  authorized  issuers  as defined by section 68-a of the state finance law
    14  are hereby authorized to issue bonds or notes in one or more  series  in
    15  an  aggregate  principal amount not to exceed [$47,000,000] $67,000,000,
    16  sixty-seven million dollars excluding bonds issued  to  finance  one  or
    17  more debt service reserve funds, to pay costs of issuance of such bonds,
    18  and  bonds  or  notes  issued to refund or otherwise repay such bonds or
    19  notes previously issued, for the purpose of financing  capital  projects
    20  for  public  protection facilities in the Division of Military and Naval
    21  Affairs, debt service and leases; and to  reimburse  the  state  general
    22  fund  for  disbursements  made  therefor.  Such  bonds and notes of such
    23  authorized issuer shall not be a debt of the state, and the state  shall
    24  not  be liable thereon, nor shall they be payable out of any funds other
    25  than those appropriated by the state to such authorized issuer for  debt
    26  service  and  related expenses pursuant to any service contract executed
    27  pursuant to subdivision (b) of this section and  such  bonds  and  notes
    28  shall contain on the face thereof a statement to such effect. Except for
    29  purposes  of  complying  with  the  internal  revenue code, any interest
    30  income earned on bond proceeds shall only be used to pay debt service on
    31  such bonds.
    32    § 50. Subdivision 1 of section 49 of section 1 of chapter 174  of  the
    33  laws  of  1968, constituting the New York state urban development corpo-
    34  ration act, as amended by section 42-b of part XXX of chapter 59 of  the
    35  laws of 2017, is amended to read as follows:
    36    1.  Notwithstanding  the  provisions of any other law to the contrary,
    37  the dormitory authority and the corporation  are  hereby  authorized  to
    38  issue  bonds  or  notes in one or more series for the purpose of funding
    39  project costs for the state and municipal facilities program  and  other
    40  state costs associated with such capital projects. The aggregate princi-
    41  pal  amount  of  bonds  authorized to be issued pursuant to this section
    42  shall not exceed [one] two billion [nine]  three  hundred  [twenty-five]
    43  twenty-three  million  five  hundred  thousand  dollars, excluding bonds
    44  issued to fund one or more debt service reserve funds, to pay  costs  of
    45  issuance of such bonds, and bonds or notes issued to refund or otherwise
    46  repay such bonds or notes previously issued. Such bonds and notes of the
    47  dormitory  authority  and  the  corporation  shall  not be a debt of the
    48  state, and the state shall not be liable  thereon,  nor  shall  they  be
    49  payable  out  of any funds other than those appropriated by the state to
    50  the dormitory authority and the corporation for principal, interest, and
    51  related expenses pursuant to a service contract and such bonds and notes
    52  shall contain on the face thereof a statement to such effect. Except for
    53  purposes of complying with  the  internal  revenue  code,  any  interest
    54  income earned on bond proceeds shall only be used to pay debt service on
    55  such bonds.
    56    § 51. Intentionally omitted.

        S. 7509--C                         114                        A. 9509--C
 
     1    § 52. Intentionally omitted.
     2    § 53. Intentionally omitted.
     3    § 54. Intentionally omitted.
     4    § 55. Intentionally omitted.
     5    § 56. Intentionally omitted.
     6    § 57. Intentionally omitted.
     7    § 58. Section 55 of chapter 59 of the laws of 2017 relating to provid-
     8  ing  for the administration of certain funds and accounts related to the
     9  2017-18 budget  and  authorizing  certain  payments  and  transfers,  is
    10  amended to read as follows:
    11    §  55.  This  act shall take effect immediately and shall be deemed to
    12  have been in full force and effect on and after April 1, 2017; provided,
    13  however, that the provisions of sections one, two,  three,  four,  five,
    14  six,  seven,  eight,  thirteen,  fourteen,  fifteen, sixteen, seventeen,
    15  eighteen, nineteen, twenty, [twenty-one,] twenty-two,  twenty-two-e  and
    16  twenty-two-f of this act shall expire March 31, 2018 when upon such date
    17  the  provisions of such sections shall be deemed repealed; and provided,
    18  further, that section twenty-two-c of this act shall  expire  March  31,
    19  2021.
    20    §  59.  Paragraph  (b) of subdivision 3 and clause (B) of subparagraph
    21  (iii) of paragraph (j) of subdivision 4 of section 1 of part D of  chap-
    22  ter 63 of the laws of 2005, relating to the composition and responsibil-
    23  ities  of  the  New  York  state higher education capital matching grant
    24  board, as amended by section 45 of part UU of chapter 54 of the laws  of
    25  2016, are amended to read as follows:
    26    (b)  Within amounts appropriated therefor, the board is hereby author-
    27  ized and directed to award matching capital grants  totaling  [240]  two
    28  hundred  seventy  million  dollars. Each college shall be eligible for a
    29  grant award amount as determined by the calculations pursuant to  subdi-
    30  vision  five of this section. In addition, such colleges shall be eligi-
    31  ble to compete for additional funds pursuant to paragraph (h) of  subdi-
    32  vision four of this section.
    33    (B)  The  dormitory authority shall not issue any bonds or notes in an
    34  amount in excess of [240] two hundred seventy million  dollars  for  the
    35  purposes of this section; excluding bonds or notes issued to fund one or
    36  more debt service reserve funds, to pay costs of issuance of such bonds,
    37  and  bonds  or  notes  issued to refund or otherwise repay such bonds or
    38  notes previously issued. Except  for  purposes  of  complying  with  the
    39  internal  revenue code, any interest on bond proceeds shall only be used
    40  to pay debt service on such bonds.
    41    § 60. Subdivision 1 of section 1680-n of the public  authorities  law,
    42  as  added  by section 46 of part T of chapter 57 of the laws of 2007, is
    43  amended to read as follows:
    44    1. Notwithstanding the provisions of any other law  to  the  contrary,
    45  the  authority  and the urban development corporation are hereby author-
    46  ized to issue bonds or notes in one or more series for  the  purpose  of
    47  funding  project  costs for the acquisition of state buildings and other
    48  facilities. The aggregate principal amount of  bonds  authorized  to  be
    49  issued  pursuant  to  this  section shall not exceed one hundred [forty]
    50  sixty-five million dollars, excluding bonds issued to fund one  or  more
    51  debt  service reserve funds, to pay costs of issuance of such bonds, and
    52  bonds or notes issued to refund or otherwise repay such bonds  or  notes
    53  previously  issued.  Such bonds and notes of the authority and the urban
    54  development corporation shall not be a debt of the state, and the  state
    55  shall  not be liable thereon, nor shall they be payable out of any funds
    56  other than those appropriated by the state  to  the  authority  and  the

        S. 7509--C                         115                        A. 9509--C
 
     1  urban  development  corporation  for  principal,  interest,  and related
     2  expenses pursuant to a service contract and such bonds and  notes  shall
     3  contain  on  the  face  thereof  a  statement to such effect. Except for
     4  purposes  of  complying  with  the  internal  revenue code, any interest
     5  income earned on bond proceeds shall only be used to pay debt service on
     6  such bonds.
     7    § 61. Subdivision 1 of section 386-a of the public authorities law, as
     8  amended by section 46 of part I of chapter 60 of the laws  of  2015,  is
     9  amended to read as follows:
    10    1.  Notwithstanding  any  other  provision of law to the contrary, the
    11  authority, the dormitory authority and the urban development corporation
    12  are hereby authorized to issue bonds or notes in one or more series  for
    13  the  purpose  of  assisting the metropolitan transportation authority in
    14  the financing of transportation facilities  as  defined  in  subdivision
    15  seventeen  of  section  twelve  hundred  sixty-one  of this chapter. The
    16  aggregate principal amount of bonds authorized to be issued pursuant  to
    17  this  section  shall  not exceed one billion [five] six hundred [twenty]
    18  ninety-four million dollars [($1,520,000,000)] $1,694,000,000, excluding
    19  bonds issued to fund one or more debt  service  reserve  funds,  to  pay
    20  costs  of  issuance of such bonds, and to refund or otherwise repay such
    21  bonds or notes previously issued. Such bonds and notes of the authority,
    22  the dormitory authority and the urban development corporation shall  not
    23  be  a  debt of the state, and the state shall not be liable thereon, nor
    24  shall they be payable out of any funds other than those appropriated  by
    25  the state to the authority, the dormitory authority and the urban devel-
    26  opment  corporation for principal, interest, and related expenses pursu-
    27  ant to a service contract and such bonds and notes shall contain on  the
    28  face  thereof a statement to such effect. Except for purposes of comply-
    29  ing with the internal revenue code, any interest income earned  on  bond
    30  proceeds shall only be used to pay debt service on such bonds.
    31    §  62.  Subdivision 1 of section 1680-k of the public authorities law,
    32  as added by section 5 of part J-1 of chapter 109 of the laws of 2006, is
    33  amended to read as follows:
    34    1. Subject to the provisions of chapter fifty-nine of the laws of  two
    35  thousand, but notwithstanding any provisions of law to the contrary, the
    36  dormitory  authority is hereby authorized to issue bonds or notes in one
    37  or more series in an aggregate principal  amount  not  to  exceed  forty
    38  million seven hundred fifteen thousand dollars excluding bonds issued to
    39  finance one or more debt service reserve funds, to pay costs of issuance
    40  of  such  bonds,  and bonds or notes issued to refund or otherwise repay
    41  such bonds or notes previously issued, for the purpose of financing  the
    42  construction  of the New York state agriculture and markets food labora-
    43  tory. Eligible project costs may include, but not be limited to the cost
    44  of design, financing, site investigations, site acquisition and prepara-
    45  tion, demolition, construction, rehabilitation, acquisition of machinery
    46  and equipment, and infrastructure improvements. Such bonds and notes  of
    47  such  authorized issuers shall not be a debt of the state, and the state
    48  shall not be liable thereon, nor shall they be payable out of any  funds
    49  other  than  those  appropriated by the state to such authorized issuers
    50  for debt service and related expenses pursuant to any  service  contract
    51  executed  pursuant to subdivision two of this section and such bonds and
    52  notes shall contain on the face thereof  a  statement  to  such  effect.
    53  Except  for  purposes  of  complying with the internal revenue code, any
    54  interest income earned on bond proceeds shall only be used to  pay  debt
    55  service on such bonds.

        S. 7509--C                         116                        A. 9509--C
 
     1    § 63. Subdivision 13-d of section 5 of section 1 of chapter 359 of the
     2  laws  of  1968, constituting the facilities development corporation act,
     3  as amended by chapter 166 of the laws of 1991, is  amended  to  read  as
     4  follows:
     5    13-d.  1.  Subject to the terms and conditions of any lease, sublease,
     6  loan or other financing  agreement  with  the  medical  care  facilities
     7  finance  agency  in accordance with subdivision 13-c of this section, to
     8  make loans to voluntary agencies for the purpose of financing  or  refi-
     9  nancing the design, construction, acquisition, reconstruction, rehabili-
    10  tation  and  improvement of mental hygiene facilities owned or leased by
    11  such voluntary agencies provided, however, that  with  respect  to  such
    12  facilities which are leased by a voluntary agency, the term of repayment
    13  of  such  loan  shall  not  exceed  the term of such lease including any
    14  option to renew such lease. Notwithstanding any other provisions of law,
    15  such loans may be made jointly to one or more voluntary  agencies  which
    16  own  and  one  or  more  voluntary  agencies which will operate any such
    17  mental hygiene facility.
    18    2. Subject to the terms and conditions of any lease, sublease, loan or
    19  other financing agreement with the medical care facilities finance agen-
    20  cy, to make grants to voluntary agencies or provide proceeds  of  mental
    21  health  services  facilities  bonds  or  notes to the department to make
    22  grants to voluntary agencies or to reimburse disbursements  made  there-
    23  for,  in  each  case,  for  the  purpose of financing or refinancing the
    24  design, construction, acquisition,  reconstruction,  rehabilitation  and
    25  improvement  of mental hygiene facilities owned or leased by such volun-
    26  tary agencies.
    27    § 64. Paragraph a of subdivision 4 of section 9 of section 1 of  chap-
    28  ter  359  of  the  laws of 1968, constituting the facilities development
    29  corporation act, as amended by chapter  90  of  the  laws  of  1989,  is
    30  amended to read as follows:
    31    a. Upon certification by the director of the budget of the availabili-
    32  ty  of required appropriation authority, the corporation, or any succes-
    33  sor agency, is hereby authorized and empowered  to  enter  into  leases,
    34  subleases,  loans  and other financing agreements with the state housing
    35  finance agency and/or the state medical care facilities finance  agency,
    36  and to enter into such amendments thereof as the directors of the corpo-
    37  ration,  or any successor agency, may deem necessary or desirable, which
    38  shall provide for (i) the financing or refinancing  of  or  the  design,
    39  construction, acquisition, reconstruction, rehabilitation or improvement
    40  of  one  or more mental hygiene facilities or for the refinancing of any
    41  such facilities for which bonds have  previously  been  issued  and  are
    42  outstanding,   and   the   purchase   or  acquisition  of  the  original
    43  furnishings, equipment, machinery and  apparatus  to  be  used  in  such
    44  facilities  upon  the  completion of work, (ii) the leasing to the state
    45  housing finance agency or the  state  medical  care  facilities  finance
    46  agency  of  all  or  any  portion of one or more existing mental hygiene
    47  facilities and one or more mental hygiene  facilities  to  be  designed,
    48  constructed,  acquired,  reconstructed, rehabilitated or improved, or of
    49  real property related to the work to be done,  including  real  property
    50  originally  acquired  by the appropriate commissioner or director of the
    51  department in the name of the state pursuant to article  seventy-one  of
    52  the  mental  hygiene  law,  (iii)  the subleasing of such facilities and
    53  property by the corporation upon  completion  of  design,  construction,
    54  acquisition, reconstruction, rehabilitation or improvement, such leases,
    55  subleases,  loans  or  other  financing agreements to be upon such other
    56  terms and conditions as may be agreed upon, including terms  and  condi-

        S. 7509--C                         117                        A. 9509--C
 
     1  tions  relating  to  length  of  term,  maintenance and repair of mental
     2  hygiene facilities during any such term, and the annual  rentals  to  be
     3  paid  for  the use of such facilities, property, furnishings, equipment,
     4  machinery and apparatus, and (iv) the receipt and disposition, including
     5  loans  or  grants  to  voluntary  agencies, of proceeds of mental health
     6  service facilities bonds or notes issued pursuant to section  nine-a  of
     7  the  New  York  state  medical  care  facilities finance agency act. For
     8  purposes of the design, construction, acquisition, reconstruction, reha-
     9  bilitation or improvement work required by the terms of any such  lease,
    10  sublease  or agreement, the corporation shall act as agent for the state
    11  housing finance agency or the  state  medical  care  facilities  finance
    12  agency.  In  the event that the corporation enters into an agreement for
    13  the financing of any of the aforementioned  facilities  with  the  state
    14  housing  finance  agency  or  the  state medical care facilities finance
    15  agency, or in the event that the corporation enters  into  an  agreement
    16  for the financing or refinancing of any of the aforementioned facilities
    17  with  one or more voluntary agencies, it shall act on its own behalf and
    18  not as agent. The appropriate commissioner or director of the department
    19  on behalf of the department shall approve any such lease, sublease, loan
    20  or other financing agreement and shall be  a  party  thereto.  All  such
    21  leases, subleases, loans or other financing agreements shall be approved
    22  prior to execution by no less than three directors of the corporation.
    23    §  65.  This  act shall take effect immediately and shall be deemed to
    24  have been in full force and effect on and after April 1, 2018; provided,
    25  however, that the provisions of sections one, two,  three,  four,  five,
    26  six, seven, eight, twelve, thirteen, fourteen, sixteen, seventeen, eigh-
    27  teen,  nineteen,  twenty,  twenty-one,  twenty-three,  twenty-seven, and
    28  twenty-eight of this act shall expire March 31, 2019 when upon such date
    29  the provisions of such sections shall be deemed repealed.
 
    30                                  PART CCC
 
    31    Section 1. Paragraph e of subdivision 1 of section 211-d of the educa-
    32  tion law, as amended by section 1 of part YYY of chapter 59 of the  laws
    33  of 2017, is amended to read as follows:
    34    e.  Notwithstanding  paragraphs  a and b of this subdivision, a school
    35  district that submitted a contract for excellence for the  two  thousand
    36  eight--two  thousand nine school year shall submit a contract for excel-
    37  lence for the  two  thousand  nine--two  thousand  ten  school  year  in
    38  conformity  with the requirements of subparagraph (vi) of paragraph a of
    39  subdivision two of this section unless all schools in the  district  are
    40  identified  as  in  good  standing  and  provided further that, a school
    41  district that submitted a contract for excellence for the  two  thousand
    42  nine--two  thousand  ten school year, unless all schools in the district
    43  are identified as in good standing, shall submit a contract  for  excel-
    44  lence for the two thousand eleven--two thousand twelve school year which
    45  shall,  notwithstanding  the  requirements of subparagraph (vi) of para-
    46  graph a of subdivision two of this section, provide for the  expenditure
    47  of  an  amount  which  shall  be not less than the product of the amount
    48  approved by the commissioner in the contract for excellence for the  two
    49  thousand   nine--two   thousand  ten  school  year,  multiplied  by  the
    50  district's gap elimination adjustment percentage  and  provided  further
    51  that, a school district that submitted a contract for excellence for the
    52  two thousand eleven--two thousand twelve school year, unless all schools
    53  in  the  district  are  identified  as  in good standing, shall submit a
    54  contract for excellence for the two thousand twelve--two thousand  thir-

        S. 7509--C                         118                        A. 9509--C
 
     1  teen  school  year  which  shall,  notwithstanding  the  requirements of
     2  subparagraph (vi) of paragraph a of subdivision  two  of  this  section,
     3  provide  for  the  expenditure of an amount which shall be not less than
     4  the  amount  approved by the commissioner in the contract for excellence
     5  for the  two  thousand  eleven--two  thousand  twelve  school  year  and
     6  provided  further  that, a school district that submitted a contract for
     7  excellence for the two thousand  twelve--two  thousand  thirteen  school
     8  year,  unless  all  schools  in  the  district are identified as in good
     9  standing, shall submit a contract for excellence for  the  two  thousand
    10  thirteen--two thousand fourteen school year which shall, notwithstanding
    11  the  requirements of subparagraph (vi) of paragraph a of subdivision two
    12  of this section, provide for the expenditure of an amount which shall be
    13  not less than the amount approved by the commissioner  in  the  contract
    14  for excellence for the two thousand twelve--two thousand thirteen school
    15  year  and  provided  further  that,  a  school district that submitted a
    16  contract for excellence for  the  two  thousand  thirteen--two  thousand
    17  fourteen  school year, unless all schools in the district are identified
    18  as in good standing, shall submit a contract for excellence for the  two
    19  thousand   fourteen--two  thousand  fifteen  school  year  which  shall,
    20  notwithstanding the requirements of subparagraph (vi) of paragraph a  of
    21  subdivision  two  of  this  section,  provide  for the expenditure of an
    22  amount which shall be not less than the amount approved by  the  commis-
    23  sioner in the contract for excellence for the two thousand thirteen--two
    24  thousand  fourteen  school  year;  and  provided  further that, a school
    25  district that submitted a contract for excellence for the  two  thousand
    26  fourteen--two  thousand  fifteen  school year, unless all schools in the
    27  district are identified as in good standing, shall submit a contract for
    28  excellence for the two thousand  fifteen--two  thousand  sixteen  school
    29  year  which shall, notwithstanding the requirements of subparagraph (vi)
    30  of paragraph a of subdivision two  of  this  section,  provide  for  the
    31  expenditure  of  an  amount  which  shall  be  not  less than the amount
    32  approved by the commissioner in the contract for excellence for the  two
    33  thousand  fourteen--two  thousand  fifteen  school  year;  and  provided
    34  further that a school district that submitted a contract for  excellence
    35  for  the  two thousand fifteen--two thousand sixteen school year, unless
    36  all schools in the district are identified as in  good  standing,  shall
    37  submit a contract for excellence for the two thousand sixteen--two thou-
    38  sand seventeen school year which shall, notwithstanding the requirements
    39  of  subparagraph (vi) of paragraph a of subdivision two of this section,
    40  provide for the expenditure of an amount which shall be  not  less  than
    41  the  amount  approved by the commissioner in the contract for excellence
    42  for the two thousand fifteen--two  thousand  sixteen  school  year;  and
    43  provided  further  that, a school district that submitted a contract for
    44  excellence for the two thousand sixteen--two thousand  seventeen  school
    45  year,  unless  all  schools  in  the  district are identified as in good
    46  standing, shall submit a contract for excellence for  the  two  thousand
    47  seventeen--two  thousand eighteen school year which shall, notwithstand-
    48  ing the requirements of subparagraph (vi) of paragraph a of  subdivision
    49  two  of  this  section,  provide  for the expenditure of an amount which
    50  shall be not less than the amount approved by the  commissioner  in  the
    51  contract  for  excellence  for  the  two  thousand sixteen--two thousand
    52  seventeen school year; and provided further that a school district  that
    53  submitted  a contract for excellence for the two thousand seventeen--two
    54  thousand eighteen school year, unless all schools in  the  district  are
    55  identified  as  in good standing, shall submit a contract for excellence
    56  for the two thousand eighteen--two thousand nineteen school  year  which

        S. 7509--C                         119                        A. 9509--C
 
     1  shall,  notwithstanding  the  requirements of subparagraph (vi) of para-
     2  graph a of subdivision two of this section, provide for the  expenditure
     3  of  an  amount  which  shall be not less than the amount approved by the
     4  commissioner  in the contract for excellence for the two thousand seven-
     5  teen--two thousand eighteen school year. For purposes of this paragraph,
     6  the "gap elimination adjustment percentage" shall be calculated  as  the
     7  sum  of  one  minus the quotient of the sum of the school district's net
     8  gap elimination adjustment for two  thousand  ten--two  thousand  eleven
     9  computed  pursuant  to  chapter  fifty-three of the laws of two thousand
    10  ten, making appropriations for  the  support  of  government,  plus  the
    11  school  district's  gap elimination adjustment for two thousand eleven--
    12  two thousand twelve as computed pursuant to chapter fifty-three  of  the
    13  laws  of  two  thousand eleven, making appropriations for the support of
    14  the local assistance budget, including support for general  support  for
    15  public  schools, divided by the total aid for adjustment computed pursu-
    16  ant to chapter fifty-three of the laws of two  thousand  eleven,  making
    17  appropriations  for  the  local assistance budget, including support for
    18  general support for public schools. Provided, further, that such  amount
    19  shall  be expended to support and maintain allowable programs and activ-
    20  ities approved in the two thousand nine--two thousand ten school year or
    21  to support new or expanded allowable  programs  and  activities  in  the
    22  current year.
    23    §  2.  Section  305  of  the  education law is amended by adding a new
    24  subdivision 58 to read as follows:
    25    58. a. No later than June first, two thousand  nineteen,  the  commis-
    26  sioner shall prepare and submit to the governor, the temporary president
    27  of  the senate and the speaker of the assembly a report that provides an
    28  overview of teacher diversity throughout the state. Such report shall:
    29    (i) study the potential barriers to: achieving diversity within teach-
    30  er preparation programs; obtaining an initial certificate in the  class-
    31  room  teaching service; and obtaining teacher certification as a teacher
    32  aide or teaching assistant;
    33    (ii) include available data on race, ethnicity, gender, and  age;  the
    34  efforts  higher education institutions with teacher preparation programs
    35  are taking to recruit and retain a diverse student population into  such
    36  programs;  and  the  efforts  that  the  state and schools are taking to
    37  attract, hire, and retain certified teachers who reflect  the  diversity
    38  within New York state's schools; and
    39    (iii)  make  recommendations  on programs, practices and policies that
    40  may be implemented  by  schools  and  teacher  preparation  programs  to
    41  improve teacher diversity throughout the state.
    42    b.  The  commissioner shall consult with stakeholders and other inter-
    43  ested parties when preparing such report. The state  university  of  New
    44  York,  the  city  university  of New York, the commission on independent
    45  colleges and universities,  and  the  proprietary  college  sector  with
    46  registered teacher education programs in this state shall, to the extent
    47  practicable,  identify and provide representatives to the department, at
    48  the request of the commissioner, in order to participate in the develop-
    49  ment and drafting of such report.
    50    § 3. Intentionally omitted.
    51    § 4. The education law is amended by adding a new section 3614 to read
    52  as follows:
    53    § 3614. Statement of the total funding allocation. 1.  Notwithstanding
    54  any provision of law, rule or regulation  to  the  contrary,  commencing
    55  with  the  two  thousand eighteen--two thousand nineteen school year for
    56  school districts which contain at least four schools as reported in  the

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     1  school  report  card  database  produced by the commissioner for the two
     2  thousand sixteen--two thousand seventeen school year and  which  receive
     3  at  least  fifty  percent of total revenue from state aid as reported in
     4  the  fiscal  profiles  master  files report produced by the commissioner
     5  concerning data on school district expenditures and revenues for the two
     6  thousand fifteen--two  thousand  sixteen  school  year  and  for  school
     7  districts  located in a city with a population of more than one million,
     8  and commencing with  the  two  thousand  nineteen--two  thousand  twenty
     9  school  year  for  school  districts containing at least four schools as
    10  reported in the school report card database produced by the commissioner
    11  for the two thousand sixteen--two thousand seventeen  school  year,  and
    12  commencing  with the two thousand twenty--two thousand twenty-one school
    13  year for all other school districts eligible for an apportionment pursu-
    14  ant to subdivision four of section thirty-six hundred two of this  part,
    15  such  school districts shall annually submit to the commissioner and the
    16  director of the budget and shall make  publicly  available  and  on  the
    17  district  website  a  detailed statement of the total funding allocation
    18  for each school in the district for  the  upcoming  school  budget  year
    19  prior to the first day of such school year, provided that:
    20    a.  Such  statements shall be in a statewide uniform form developed by
    21  the director of the  budget,  in  consultation  with  the  commissioner,
    22  provided  that  when  preparing statements districts shall adhere to and
    23  complete the prescribed form accurately and fully, and provided  further
    24  that the director of the budget shall request in such form only informa-
    25  tion  that  is  known  to,  or  may  be ascertained or estimated by, the
    26  district. Provided, further, that each local  educational  agency  shall
    27  include  in  such  statement the approach used to allocate funds to each
    28  school and that such statement shall include but not be limited to sepa-
    29  rate entries for  each  individual  school,  demographic  data  for  the
    30  school,  per  pupil funding level, source of funds, and uniform decision
    31  rules regarding allocation of centralized spending to individual schools
    32  from all funding sources.
    33    b. Within thirty days of submission of  such  statement  by  a  school
    34  district,  the commissioner and director of the budget shall review such
    35  statement and determine whether the statement is complete and is in  the
    36  format required by paragraph a of this subdivision. If such statement is
    37  determined  to  be complete and in the format required by paragraph a of
    38  this subdivision, a written acknowledgement of such shall be sent to the
    39  school district. If no determination is made by the commissioner and the
    40  director of the budget within thirty days of submission  of  the  state-
    41  ment,  such  statement shall be deemed approved. Should the commissioner
    42  or the director of the budget request additional  information  from  the
    43  school  district  to  determine  completeness,  the  deadline  shall  be
    44  extended by thirty days from the date of submission  of  the  additional
    45  requested  information.  If  the  commissioner or director of the budget
    46  determine a school district's spending  statement  to  be  noncompliant,
    47  such  school  district  shall  be  allowed  to submit a revised spending
    48  statement at any time.
    49    c. If a school district fails to submit a statement that  is  complete
    50  and  in  the  format  required by paragraph a of this subdivision by the
    51  first day of such school year or if the commissioner or director of  the
    52  budget  determine the school district's spending statement to be noncom-
    53  pliant, a written explanation shall be provided and the school  district
    54  will  have  thirty  days  to  cure. If the school district does not cure
    55  within thirty days, the comptroller of the city  in  which  such  school
    56  district  is  situated,  or  if  the city does not have an elected comp-

        S. 7509--C                         121                        A. 9509--C
 
     1  troller, the  chief  financial  officer  of  the  city,  or  for  school
     2  districts not located in a city, the chief financial officer of the town
     3  in  which  the  majority  of  the  school  district is situated shall be
     4  authorized,  at his or her discretion, to obtain appropriate information
     5  from the school district, and shall be authorized to complete such  form
     6  and  submit such statement to the director of the budget and the commis-
     7  sioner for approval in accordance with paragraph b of this  subdivision.
     8  Where the comptroller or chief financial officer exercises the authority
     9  to  submit  such  form,  such  submission  shall occur within sixty days
    10  following notification of the school district's failure to cure. Nothing
    11  in this paragraph shall preclude a school  district  from  submitting  a
    12  spending  statement  for  approval by the director of the budget and the
    13  commissioner at any time.
    14    2. Nothing in this section shall alter  or  suspend  statutory  school
    15  district budget and voting or approval requirements.
    16    § 4-a. Section 3601 of the education law, as amended by section 4-a of
    17  part  A-1  of  chapter 58 of the laws of 2006, and as further amended by
    18  subdivision (d) of section 1 of part W of chapter  56  of  the  laws  of
    19  2010, is amended to read as follows:
    20    §  3601.  When apportioned and how applied. The amount annually appro-
    21  priated by the legislature for general support for public  schools,  net
    22  of  disallowances,  refunds, reimbursements and credits, shall be appor-
    23  tioned by the commissioner each year prior to the dates of  the  respec-
    24  tive  final payments provided by law and all moneys so apportioned shall
    25  be applied exclusively to school purposes authorized by  law.    General
    26  state  aid  claims,  on  forms  prescribed by the commissioner, shall be
    27  submitted to the commissioner by September second of each  school  year,
    28  except  that  the  audit report required by subdivision three of section
    29  twenty-one hundred sixteen-a of this chapter shall be submitted  to  the
    30  commissioner by October fifteenth following the close of the school year
    31  audited  for  all  districts other than the city school districts of the
    32  cities of Buffalo, Rochester, Syracuse, Yonkers  and  New  York  and  by
    33  January  first  following  the close of the school year audited for such
    34  city school districts. No aid shall be paid  to  a  school  district  or
    35  board  of  cooperative  educational  services prior to the submission of
    36  claims as required by the commissioner, except that no aid certified  as
    37  payable to a school district by the commissioner of taxation and finance
    38  pursuant  to  paragraph  (c)  of  subdivision  three of section thirteen
    39  hundred six-a of the real property tax law shall be withheld due to  the
    40  failure  of  the  school  district  to  submit  general state aid claims
    41  required by the commissioner, [and] except that no aids shall  be  with-
    42  held  due to the failure of a school district to submit the audit report
    43  required by subdivision three of section twenty-one hundred sixteen-a of
    44  this chapter until the thirtieth day following the due date specified in
    45  this section for such report, and except that apportionment for  general
    46  support  of  public  schools  from  the  funds  apportioned  to a school
    47  district for the current year in excess of  the  amount  apportioned  to
    48  such  school  district in the base year shall be withheld until issuance
    49  of a determination of compliance in writing of  such  school  district's
    50  statement of total funding allocation by the commissioner and the direc-
    51  tor  of the budget as required by section thirty-six hundred fourteen of
    52  this part, whenever such shall occur, provided that for purposes of this
    53  section, "current year" shall mean the current year as defined in  para-
    54  graph  a  of  subdivision  one of section thirty-six hundred two of this
    55  part and "base year" shall mean the base year as defined in paragraph  b
    56  of subdivision one of section thirty-six hundred two of this part.

        S. 7509--C                         122                        A. 9509--C
 
     1    § 4-b. Section 2590-r-1 of the education law is REPEALED.
     2    § 5. Intentionally omitted.
     3    § 6. Intentionally omitted.
     4    § 7. Intentionally omitted.
     5    § 8. Intentionally omitted.
     6    §  9.  Paragraph  r  of subdivision 1 of section 3602 of the education
     7  law, as amended by section 11 of part B of chapter 57  of  the  laws  of
     8  2007, is amended to read as follows:
     9    r.  "Sparsity  count",  for districts operating a kindergarten through
    10  grade twelve school program, shall mean the product of (i) the base year
    11  public school enrollment of the district and (ii) the  sparsity  factor,
    12  which shall mean the quotient, computed to three decimals without round-
    13  ing,  of  the positive remainder of twenty-five minus the enrollment per
    14  square mile divided by fifty and nine tenths, but not  less  than  zero.
    15  Enrollment  per square mile shall be the quotient, computed to two deci-
    16  mals without rounding, of the public school  enrollment  of  the  school
    17  district  on  the  date  enrollment  was counted in accordance with this
    18  subdivision for the base  year  divided  by  the  square  miles  of  the
    19  district, as determined by the commissioner.
    20    §  9-a.  Subdivision 1 of section 3602 of the education law is amended
    21  by adding a new paragraph hh to read as follows:
    22    hh. "Consumer price index" shall mean the quotient of: (i) the average
    23  of the national consumer price indexes determined by the  United  States
    24  department  of labor for the twelve-month period preceding January first
    25  of the current year minus the average of  the  national  consumer  price
    26  indexes  determined  by  the  United  States department of labor for the
    27  twelve-month period preceding January first of the prior  year,  divided
    28  by (ii) the average of the national consumer price indexes determined by
    29  the  United  States  department  of  labor  for  the twelve-month period
    30  preceding January first of the prior year, with the result expressed  as
    31  a decimal to three places.
    32    §  9-b. Subdivision 4 of section 3602 of the education law, as amended
    33  by section 16-a of part YYY of chapter  59  of  the  laws  of  2017,  is
    34  amended to read as follows:
    35    4. Total foundation aid. In addition to any other apportionment pursu-
    36  ant  to this chapter, a school district, other than a special act school
    37  district as defined in subdivision eight of section four thousand one of
    38  this chapter, shall be eligible for total foundation aid  equal  to  the
    39  product  of  total  aidable  foundation  pupil  units  multiplied by the
    40  district's selected foundation aid, which shall be the greater  of  five
    41  hundred dollars ($500) or foundation formula aid, provided, however that
    42  for  the  two  thousand  seven--two  thousand eight through two thousand
    43  eight--two thousand nine school years, no school district shall  receive
    44  total  foundation  aid  in excess of the sum of the total foundation aid
    45  base for aid payable in  the  two  thousand  seven--two  thousand  eight
    46  school  year  computed  pursuant  to  subparagraph (i) of paragraph j of
    47  subdivision one of this section, plus the phase-in  foundation  increase
    48  computed  pursuant  to  paragraph  b  of  this subdivision, and provided
    49  further that for the two thousand twelve--two thousand  thirteen  school
    50  year, no school district shall receive total foundation aid in excess of
    51  the  sum  of  the  total  foundation aid base for aid payable in the two
    52  thousand eleven--two thousand twelve school year  computed  pursuant  to
    53  subparagraph  (ii)  of  paragraph  j of subdivision one of this section,
    54  plus the phase-in foundation increase computed pursuant to  paragraph  b
    55  of  this  subdivision,  and  provided  further that for the two thousand
    56  thirteen--two thousand fourteen school year and  thereafter,  no  school

        S. 7509--C                         123                        A. 9509--C
 
     1  district  shall receive total foundation aid in excess of the sum of the
     2  total foundation aid base computed  pursuant  to  subparagraph  (ii)  of
     3  paragraph  j of subdivision one of this section, plus the phase-in foun-
     4  dation  increase  computed  pursuant to paragraph b of this subdivision,
     5  and provided further that for the  two  thousand  sixteen--two  thousand
     6  seventeen  school year, no eligible school districts shall receive total
     7  foundation aid in excess of the sum of the  total  foundation  aid  base
     8  computed pursuant to subparagraph (ii) of paragraph j of subdivision one
     9  of  this  section  plus the sum of (A) the phase-in foundation increase,
    10  (B) the executive foundation increase with a minimum  increase  pursuant
    11  to paragraph b-2 of this subdivision, and (C) an amount equal to "COMMU-
    12  NITY  SCHOOLS  AID" in the computer listing produced by the commissioner
    13  in support  of  the  executive  budget  request  for  the  two  thousand
    14  sixteen--two  thousand  seventeen  school  year  and entitled "BT161-7",
    15  where (1) "eligible school district" shall be defined as a district with
    16  (a) an unrestricted aid increase of less than seven percent  (0.07)  and
    17  (b)  a  three  year average free and reduced price lunch percent greater
    18  than fifteen percent (0.15), and (2) "unrestricted aid  increase"  shall
    19  mean  the quotient arrived at when dividing (a) the sum of the executive
    20  foundation aid increase plus the gap elimination adjustment for the base
    21  year, by (b) the difference of foundation aid for the base year less the
    22  gap elimination adjustment for the base year, and (3) "executive founda-
    23  tion increase" shall mean the difference of (a) the  amounts  set  forth
    24  for  each school district as "FOUNDATION AID" under the heading "2016-17
    25  ESTIMATED AIDS" in the school  aid  computer  listing  produced  by  the
    26  commissioner  in  support  of  the  executive budget request for the two
    27  thousand  sixteen--two  thousand  seventeen  school  year  and  entitled
    28  "BT161-7"  less  (b)  the  amounts set forth for each school district as
    29  "FOUNDATION AID" under the heading "2015-16  BASE  YEAR  AIDS"  in  such
    30  computer  listing  and  provided further that total foundation aid shall
    31  not be less than the product of the total foundation aid  base  computed
    32  pursuant  to paragraph j of subdivision one of this section and the due-
    33  minimum percent which shall be, for the two thousand  twelve--two  thou-
    34  sand  thirteen  school  year, one hundred and six-tenths percent (1.006)
    35  and for the two thousand thirteen--two thousand fourteen school year for
    36  city school districts of those cities having populations  in  excess  of
    37  one  hundred  twenty-five thousand and less than one million inhabitants
    38  one hundred and one and one hundred and seventy-six thousandths  percent
    39  (1.01176),  and  for  all  other  districts one hundred and three-tenths
    40  percent (1.003), and for the two thousand fourteen--two thousand fifteen
    41  school year one hundred and eighty-five hundredths percent (1.0085), and
    42  for the two thousand fifteen--two  thousand  sixteen  school  year,  one
    43  hundred  thirty-seven hundredths percent (1.0037), subject to allocation
    44  pursuant to the provisions of subdivision eighteen of this  section  and
    45  any  provisions of a chapter of the laws of New York as described there-
    46  in, nor more than the product of such total foundation aid base and  one
    47  hundred  fifteen percent for any school year other than the two thousand
    48  seventeen--two thousand eighteen school year,  provided,  however,  that
    49  for  the  two  thousand sixteen--two thousand seventeen school year such
    50  maximum shall be no more than the sum of (i) the product of  such  total
    51  foundation aid base and one hundred fifteen percent plus (ii) the execu-
    52  tive  foundation  increase and plus (iii) "COMMUNITY SCHOOLS AID" in the
    53  computer listing produced by the commissioner in support of  the  execu-
    54  tive budget request for the two thousand sixteen--two thousand seventeen
    55  school year and entitled "BT161-7" and provided further that for the two
    56  thousand  nine--two  thousand ten through two thousand eleven--two thou-

        S. 7509--C                         124                        A. 9509--C
 
     1  sand twelve school years, each school district shall receive total foun-
     2  dation aid in an amount equal to the amount apportioned to  such  school
     3  district  for  the  two  thousand  eight--two  thousand nine school year
     4  pursuant to this subdivision. Total aidable foundation pupil units shall
     5  be  calculated  pursuant  to  paragraph  g  of  subdivision  two of this
     6  section. For the purposes of calculating aid pursuant to  this  subdivi-
     7  sion,  aid for the city school district of the city of New York shall be
     8  calculated on a citywide basis.
     9    a. Foundation formula aid. Foundation  formula  aid  shall  equal  the
    10  remainder  when  the  expected  minimum local contribution is subtracted
    11  from the product of the foundation amount, the regional cost index,  and
    12  the  pupil  need  index,  or: (foundation amount x regional cost index x
    13  pupil need index)- expected minimum local contribution.
    14    (1) The foundation amount shall reflect the average per pupil cost  of
    15  general  education instruction in successful school districts, as deter-
    16  mined by a statistical analysis of the costs of  special  education  and
    17  general  education  in  successful  school  districts, provided that the
    18  foundation amount shall be adjusted annually to reflect  the  percentage
    19  increase  in  the  consumer price index [as computed pursuant to section
    20  two thousand twenty-two of this chapter] as defined by paragraph  hh  of
    21  subdivision  one  of  this  section,  provided that for the two thousand
    22  eight--two thousand nine school year, for the purpose  of  such  adjust-
    23  ment,  the  percentage  increase  in  the  consumer price index shall be
    24  deemed to be two and nine-tenths percent (0.029), and  provided  further
    25  that  the  foundation  amount  for  the two thousand seven--two thousand
    26  eight school  year  shall  be  five  thousand  two  hundred  fifty-eight
    27  dollars, and provided further that for the two thousand seven--two thou-
    28  sand  eight through two thousand seventeen--two thousand eighteen school
    29  years, the foundation amount shall be further adjusted by  the  phase-in
    30  foundation  percent established pursuant to paragraph b of this subdivi-
    31  sion.
    32    (2) The regional cost index shall reflect an analysis of labor  market
    33  costs  based on median salaries in professional occupations that require
    34  similar credentials to those of positions in the  education  field,  but
    35  not  including  those  occupations in the education field, provided that
    36  the regional cost indices for the two thousand seven--two thousand eight
    37  school year and thereafter shall be as follows:
    38            Labor Force Region  Index
    39            Capital District    1.124
    40            Southern Tier       1.045
    41            Western New York    1.091
    42            Hudson Valley       1.314
    43            Long Island/NYC     1.425
    44            Finger Lakes        1.141
    45            Central New York    1.103
    46            Mohawk Valley       1.000
    47            North Country       1.000
    48    (3) The pupil need index shall equal the sum of one plus the  extraor-
    49  dinary needs percent, provided, however, that the pupil need index shall
    50  not  be less than one nor more than two. The extraordinary needs percent
    51  shall be calculated pursuant to paragraph w of subdivision one  of  this
    52  section.
    53    (4)  The expected minimum local contribution shall equal the lesser of
    54  (i) the product of (A) the quotient arrived at when the selected  actual
    55  valuation  is divided by total wealth foundation pupil units, multiplied
    56  by (B) the product of the local tax factor,  multiplied  by  the  income

        S. 7509--C                         125                        A. 9509--C
 
     1  wealth  index,  or (ii) the product of (A) the product of the foundation
     2  amount, the regional cost index, and the pupil need index, multiplied by
     3  (B) the positive difference, if any, of  one  minus  the  state  sharing
     4  ratio  for  total  foundation  aid. The local tax factor shall be estab-
     5  lished by May first of each year by determining the product, computed to
     6  four decimal places without rounding, of ninety  percent  multiplied  by
     7  the quotient of the sum of the statewide average tax rate as computed by
     8  the  commissioner for the current year in accordance with the provisions
     9  of paragraph e of subdivision one of section thirty-six  hundred  nine-e
    10  of this part plus the statewide average tax rate computed by the commis-
    11  sioner  for  the  base  year in accordance with such provisions plus the
    12  statewide average tax rate computed by the  commissioner  for  the  year
    13  prior  to  the  base year in accordance with such provisions, divided by
    14  three, provided however that for the two  thousand  seven--two  thousand
    15  eight  school  year,  such local tax factor shall be sixteen thousandths
    16  (0.016), and provided further that for the two thousand eight--two thou-
    17  sand nine school year, such  local  tax  factor  shall  be  one  hundred
    18  fifty-four  ten  thousandths  (0.0154). The income wealth index shall be
    19  calculated pursuant to paragraph d of subdivision three of this section,
    20  provided, however, that for the purposes of computing the expected mini-
    21  mum local contribution the income wealth index shall not  be  less  than
    22  sixty-five percent (0.65) and shall not be more than two hundred percent
    23  (2.0)  and  provided  however that such income wealth index shall not be
    24  more than ninety-five percent (0.95) for  the  two  thousand  eight--two
    25  thousand  nine school year, and provided further that such income wealth
    26  index shall not be less than zero for  the  two  thousand  thirteen--two
    27  thousand  fourteen  school  year. The selected actual valuation shall be
    28  calculated pursuant to paragraph c of subdivision one of  this  section.
    29  Total  wealth  foundation  pupil  units  shall be calculated pursuant to
    30  paragraph h of subdivision two of this section.
    31    b. Phase-in foundation increase. (1) The phase-in foundation  increase
    32  shall  equal  the  product  of  the  phase-in foundation increase factor
    33  multiplied by the positive difference, if any, of (i) the product of the
    34  total aidable  foundation  pupil  units  multiplied  by  the  district's
    35  selected foundation aid less (ii) the total foundation aid base computed
    36  pursuant to paragraph j of subdivision one of this section.
    37    (2)  (i)  Phase-in foundation percent. The phase-in foundation percent
    38  shall equal one hundred thirteen and  fourteen  one  hundredths  percent
    39  (1.1314)  for  the two thousand eleven--two thousand twelve school year,
    40  one hundred ten and thirty-eight hundredths percent (1.1038) for the two
    41  thousand twelve--two thousand thirteen school year,  one  hundred  seven
    42  and  sixty-eight  hundredths percent (1.0768) for the two thousand thir-
    43  teen--two thousand fourteen  school  year,  one  hundred  five  and  six
    44  hundredths  percent (1.0506) for the two thousand fourteen--two thousand
    45  fifteen school year,  and  one  hundred  two  and  five  tenths  percent
    46  (1.0250) for the two thousand fifteen--two thousand sixteen school year.
    47    (ii)  Phase-in  foundation  increase  factor.  For  the  two  thousand
    48  eleven--two  thousand  twelve  school  year,  the  phase-in   foundation
    49  increase  factor  shall  equal thirty-seven and one-half percent (0.375)
    50  and the phase-in due minimum percent shall equal nineteen and  forty-one
    51  hundredths  percent  (0.1941), for the two thousand twelve--two thousand
    52  thirteen school year the phase-in foundation increase factor shall equal
    53  one and seven-tenths percent (0.017), for the two thousand thirteen--two
    54  thousand fourteen school year the phase-in  foundation  increase  factor
    55  shall equal (1) for a city school district in a city having a population
    56  of  one  million  or  more,  five  and  twenty-three  hundredths percent

        S. 7509--C                         126                        A. 9509--C
 
     1  (0.0523) or (2) for all other school districts zero percent, for the two
     2  thousand fourteen--two thousand fifteen school year the phase-in founda-
     3  tion increase factor shall equal (1) for a city  school  district  of  a
     4  city  having  a  population  of one million or more, four and thirty-two
     5  hundredths percent (0.0432) or (2) for a school district  other  than  a
     6  city  school  district  having  a  population of one million or more for
     7  which (A) the quotient of the  positive  difference  of  the  foundation
     8  formula aid minus the foundation aid base computed pursuant to paragraph
     9  j  of  subdivision one of this section divided by the foundation formula
    10  aid is greater than twenty-two percent (0.22) and (B) a combined  wealth
    11  ratio  less  than thirty-five hundredths (0.35), seven percent (0.07) or
    12  (3) for all other  school  districts,  four  and  thirty-one  hundredths
    13  percent (0.0431), and for the two thousand fifteen--two thousand sixteen
    14  school year the phase-in foundation increase factor shall equal: (1) for
    15  a  city  school district of a city having a population of one million or
    16  more,  thirteen  and  two  hundred  seventy-four   thousandths   percent
    17  (0.13274);  or  (2)  for  districts  where  the quotient arrived at when
    18  dividing (A) the product of the total  aidable  foundation  pupil  units
    19  multiplied  by  the  district's  selected  foundation aid less the total
    20  foundation aid base computed pursuant to paragraph j of subdivision  one
    21  of  this section divided by (B) the product of the total aidable founda-
    22  tion pupil units multiplied by the district's selected foundation aid is
    23  greater than nineteen percent (0.19), and where the district's  combined
    24  wealth  ratio  is  less  than  thirty-three hundredths (0.33), seven and
    25  seventy-five hundredths percent (0.0775); or (3) for any other  district
    26  designated  as  high  need pursuant to clause (c) of subparagraph two of
    27  paragraph c of subdivision six  of  this  section  for  the  school  aid
    28  computer  listing produced by the commissioner in support of the enacted
    29  budget for the two thousand seven--two thousand eight  school  year  and
    30  entitled  "SA0708",  four  percent  (0.04);  or  (4)  for  a city school
    31  district in a city having a population of one hundred twenty-five  thou-
    32  sand  or more but less than one million, fourteen percent (0.14); or (5)
    33  for school districts that were designated as small city school districts
    34  or central school districts whose boundaries  include  a  portion  of  a
    35  small  city  for the school aid computer listing produced by the commis-
    36  sioner in support of the enacted budget for the two thousand  fourteen--
    37  two  thousand  fifteen school year and entitled "SA1415", four and seven
    38  hundred fifty-one thousandths percent (0.04751); or (6)  for  all  other
    39  districts  one  percent  (0.01),  and  for the two thousand sixteen--two
    40  thousand seventeen school year  the  foundation  aid  phase-in  increase
    41  factor  shall  equal for an eligible school district the greater of: (1)
    42  for a city school district in a city with a population of one million or
    43  more, seven and seven hundred eighty four thousandths percent (0.07784);
    44  or (2) for a city school district in a city with a  population  of  more
    45  than two hundred fifty thousand but less than one million as of the most
    46  recent  federal  decennial  census,  seven  and three hundredths percent
    47  (0.0703); or (3) for a city school district in a city with a  population
    48  of  more than two hundred thousand but less than two hundred fifty thou-
    49  sand as of the most recent federal decennial census, six and seventy-two
    50  hundredths percent (0.0672); or (4) for a city school district in a city
    51  with a population of more than one hundred fifty thousand but less  than
    52  two hundred thousand as of the most recent federal decennial census, six
    53  and  seventy-four  hundredths percent (0.0674); or (5) for a city school
    54  district in a city with a population of more than  one  hundred  twenty-
    55  five  thousand  but  less than one hundred fifty thousand as of the most
    56  recent federal decennial census, nine and fifty-five hundredths  percent

        S. 7509--C                         127                        A. 9509--C
 
     1  (0.0955); or (6) for school districts that were designated as small city
     2  school  districts or central school districts whose boundaries include a
     3  portion of a small city for the school aid computer listing produced  by
     4  the  commissioner  in support of the enacted budget for the two thousand
     5  fourteen--two thousand fifteen school year and entitled "SA141-5" with a
     6  combined wealth ratio less than one and four tenths (1.4), nine  percent
     7  (0.09),  provided,  however,  that  for  such  districts  that  are also
     8  districts designated as high need urban-suburban pursuant to clause  (c)
     9  of  subparagraph  two  of paragraph c of subdivision six of this section
    10  for the school aid computer listing  produced  by  the  commissioner  in
    11  support  of  the enacted budget for the two thousand seven--two thousand
    12  eight school year and entitled "SA0708",  nine  and  seven  hundred  and
    13  nineteen  thousandths  percent  (0.09719);  or  (7) for school districts
    14  designated as high need rural pursuant to clause (c) of subparagraph two
    15  of paragraph c of subdivision six of this section  for  the  school  aid
    16  computer  listing produced by the commissioner in support of the enacted
    17  budget for the two thousand seven--two thousand eight  school  year  and
    18  entitled  "SA0708",  thirteen and six tenths percent (0.136); or (8) for
    19  school districts designated as  high  need  urban-suburban  pursuant  to
    20  clause (c) of subparagraph two of paragraph c of subdivision six of this
    21  section for the school aid computer listing produced by the commissioner
    22  in  support  of the enacted budget for the two thousand seven--two thou-
    23  sand eight school year and entitled  "SA0708",  seven  hundred  nineteen
    24  thousandths  percent  (0.00719);  or  (9)  for all other eligible school
    25  districts, forty-seven hundredths  percent  (0.0047),  provided  further
    26  that  for  the two thousand seventeen--two thousand eighteen school year
    27  the foundation aid increase phase-in factor shall equal (1)  for  school
    28  districts with a census 2000 poverty rate computed pursuant to paragraph
    29  q of subdivision one of this section equal to or greater than twenty-six
    30  percent  (0.26),  ten  and  three-tenths  percent  (0.103), or (2) for a
    31  school district in a city with a population in excess of one million  or
    32  more,  seventeen  and  seventy-seven one-hundredths percent (0.1777), or
    33  (3) for a city school district in a city with a population of more  than
    34  two  hundred  fifty  thousand  but less than one million, as of the most
    35  recent  decennial  census,  twelve  and  sixty-nine  hundredths  percent
    36  (0.1269)  or  (4) for a city school district in a city with a population
    37  of more than one hundred fifty thousand but less than two hundred  thou-
    38  sand,  as  of the most recent federal decennial census, ten and seventy-
    39  eight one hundredths percent (0.1078), or (5) for a city school district
    40  in a city with a population of more than one hundred  twenty-five  thou-
    41  sand  but  less  than  one  hundred fifty thousand as of the most recent
    42  federal decennial census, nineteen and one hundred eight one-thousandths
    43  percent (0.19108), or (6) for a city school district in a  city  with  a
    44  population  of  more than two hundred thousand but less than two hundred
    45  fifty thousand as of the most recent federal decennial census,  ten  and
    46  six-tenths  percent  (0.106),  or  (7) for all other districts, four and
    47  eighty-seven one-hundredths percent (0.0487), and for the  two  thousand
    48  [eighteen]  nineteen--two  thousand  [nineteen]  twenty  school year and
    49  thereafter the commissioner shall annually determine the phase-in  foun-
    50  dation  increase factor subject to allocation pursuant to the provisions
    51  of subdivision eighteen of this section and any provisions of a  chapter
    52  of the laws of New York as described therein.
    53    b-1.  Notwithstanding  any other provision of law to the contrary, for
    54  the two thousand seven--two thousand eight school year  and  thereafter,
    55  the  additional  amount payable to each school district pursuant to this
    56  subdivision in the current year as total foundation aid, after deducting

        S. 7509--C                         128                        A. 9509--C
 
     1  the total foundation aid base, shall be deemed  a  state  grant  in  aid
     2  identified  by  the commissioner for general use for purposes of section
     3  seventeen hundred eighteen of this chapter.
     4    b-2.  Due minimum for the two thousand sixteen--two thousand seventeen
     5  school year. Notwithstanding any other provision of law to the contrary,
     6  for the two thousand sixteen--two thousand  seventeen  school  year  the
     7  total foundation aid shall not be less than the sum of the total founda-
     8  tion  aid  base  computed  pursuant to paragraph j of subdivision one of
     9  this section plus the due minimum  for  the  two  thousand  sixteen--two
    10  thousand  seventeen  school year, where such due minimum shall equal the
    11  difference of (1) the product of (A) two percent  (0.02)  multiplied  by
    12  (B)  the  difference  of total foundation aid for the base year less the
    13  gap elimination adjustment for the base year, less (2) the  sum  of  (A)
    14  the  difference  of  the  amounts  set forth for each school district as
    15  "FOUNDATION AID" under the  heading  "2016-17  ESTIMATED  AIDS"  in  the
    16  school  aid  computer listing produced by the commissioner in support of
    17  the executive budget request for the two thousand sixteen--two  thousand
    18  seventeen  school year and entitled "BT161-7" less the amounts set forth
    19  for each school district as "FOUNDATION AID" under the heading  "2015-16
    20  BASE  YEAR  AIDS"  in such computer listing plus (B) the gap elimination
    21  adjustment for the base year.
    22    b-3. Due minimum for the two thousand seventeen--two thousand eighteen
    23  school year. Notwithstanding any other provision of law to the contrary,
    24  for the two thousand seventeen--two thousand eighteen  school  year  the
    25  total  foundation  aid  shall  not be less than (A) the sum of the total
    26  foundation aid base computed pursuant to paragraph j of subdivision  one
    27  of this section plus the product of (i) the difference of the amount set
    28  forth  for  such  school  district as "FOUNDATION AID" under the heading
    29  "2017-18 ESTIMATED AIDS" in the school aid computer listing produced  by
    30  the  commissioner in support of the executive budget request for the two
    31  thousand seventeen--two  thousand  eighteen  school  year  and  entitled
    32  "BT171-8" less the amount set forth for such school district as "FOUNDA-
    33  TION  AID"  under the heading "2016-17 BASE YEAR AIDS" in the school aid
    34  computer listing produced by the commissioner in support of  the  execu-
    35  tive  budget  request for the two thousand seventeen--two thousand eigh-
    36  teen school year and entitled "BT171-8" multiplied by (ii) one and eigh-
    37  teen one-hundredths  (1.18),  or  (B)  the  product  of  forty-four  and
    38  seventy-five one-hundredths percent (0.4475) multiplied by total founda-
    39  tion aid as computed pursuant to paragraph a of this subdivision, or (C)
    40  the  sum of the total foundation aid base computed pursuant to paragraph
    41  j of subdivision one of this section plus the due minimum  for  the  two
    42  thousand  seventeen--two  thousand  eighteen school year, where such due
    43  minimum shall equal (1) for school districts with a census 2000  poverty
    44  rate  computed  pursuant  to  paragraph  q  of  subdivision  one of this
    45  section, equal  to  or  greater  than  eleven  and  nine-tenths  percent
    46  (0.119),  the  product  of  the foundation aid base for the two thousand
    47  seventeen--two  thousand  eighteen  school  year  computed  pursuant  to
    48  subparagraph  (iii)  of  paragraph  j of subdivision one of this section
    49  multiplied by three hundred thirty-five ten-thousandths (0.0335), or (2)
    50  for all other school districts the product of the  foundation  aid  base
    51  for  the  two  thousand  seventeen--two  thousand  eighteen  school year
    52  computed pursuant to subparagraph (iii) of paragraph  j  of  subdivision
    53  one  of  this  section multiplied by two and seventy-four one-hundredths
    54  percent (0.0274).
    55    b-4. Additional increase for the two thousand  seventeen-two  thousand
    56  eighteen  school year. For the two thousand seventeen-two thousand eigh-

        S. 7509--C                         129                        A. 9509--C
 
     1  teen school year, any school district eligible  to  receive  a  phase-in
     2  foundation  increase pursuant to this subdivision shall receive an addi-
     3  tional foundation increase equal to the sum of tiers A, B, C, and  D  as
     4  defined herein.
     5    (i)  Tier  A.  For all school districts other than a district within a
     6  city with a population of one million or more, with  a  combined  wealth
     7  ratio  less  than two (2.0), where either (A) the quotient arrived at by
     8  dividing the English language learner count pursuant to paragraph  o  of
     9  subdivision  one  of this section for the base year by the public school
    10  district enrollment for the base year pursuant to paragraph n of  subdi-
    11  vision  one of this section is greater than two one-hundredths (0.02) or
    12  (B) the quotient arrived at by dividing the difference  of  the  English
    13  language  learner  count  pursuant  to paragraph o of subdivision one of
    14  this section for the base year less such count for one year prior to the
    15  base year by the public school district enrollment for one year prior to
    16  the base year pursuant to paragraph n of subdivision one of this section
    17  is greater than one one-thousandth (0.001), tier A shall equal the prod-
    18  uct of (A) the difference of two minus the combined wealth ratio  multi-
    19  plied by (B) one hundred dollars ($100.00) multiplied by (C) the English
    20  language learner count for the base year.
    21    (ii) Tier B. For any school district (A) where the amount set forth as
    22  "25% LIMIT CAP ON INCREASE" on the computer file produced by the commis-
    23  sioner  in support of the enacted budget for the two thousand seven--two
    24  thousand eight school year and entitled "SA070-8" is less than zero  and
    25  (B)  with  a  combined  wealth ratio computed pursuant to paragraph c of
    26  subdivision three of this section greater than one (1.0), tier  B  shall
    27  equal  the product of (A) the sum of (1) the difference of total founda-
    28  tion aid less the foundation aid base plus (2)  the  difference  of  the
    29  amount  set forth for such school district as "FOUNDATION AID" under the
    30  heading "2017-18 ESTIMATED AIDS" in  the  school  aid  computer  listing
    31  produced  by the commissioner in support of the executive budget request
    32  and entitled "BT1718" less the foundation aid base multiplied by (B) ten
    33  and two-tenths percent (0.102).
    34    (iii) Tier C. For all school districts with a  combined  wealth  ratio
    35  for total foundation aid computed pursuant to paragraph c of subdivision
    36  three  of  this section less than one (1.0), tier C shall be the greater
    37  of (A) for districts that were designated as small city school districts
    38  or central school districts whose boundaries  include  a  portion  of  a
    39  small  city  for the school aid computer listing produced by the commis-
    40  sioner in support of the enacted budget for the two thousand  fourteen--
    41  two  thousand  fifteen school year and entitled "SA1415", the product of
    42  the public school district enrollment for  the  base  year  pursuant  to
    43  paragraph n of subdivision one of this section multiplied by one hundred
    44  sixty-seven  dollars  and  forty  cents  ($167.40)  or  (B)  for  school
    45  districts with a sparsity factor as set forth on  the  computer  listing
    46  produced  by  the  commissioner in support of the enacted budget for the
    47  two thousand seventeen--two thousand eighteen school year  and  entitled
    48  "SA171-8"  of  greater  than  zero,  the  product  of  the public school
    49  district enrollment for the base year multiplied by one hundred  eighty-
    50  eight dollars ($188.00).
    51    (iv)  Tier  D. For all school districts, other than districts within a
    52  city with a population of one hundred twenty-five thousand or more, with
    53  a selected poverty rate of greater than eighteen hundredths (0.18), tier
    54  D shall equal the product of the selected poverty rate multiplied by the
    55  school district public enrollment for the base year  multiplied  by  two
    56  hundred  forty  dollars ($240.00), provided, however, that for districts

        S. 7509--C                         130                        A. 9509--C
 
     1  within a city with a population of greater than one hundred  twenty-five
     2  thousand but less than one million and a selected poverty rate of great-
     3  er  than  eighteen  hundredths (0.18), tier D shall equal the product of
     4  the  selected  poverty rate multiplied by school district public enroll-
     5  ment for the base year multiplied by three  hundred  forty-four  dollars
     6  ($344.00), and for a city school district in a city with a population of
     7  one  million  or  more,  tier  D shall equal the product of the selected
     8  poverty rate multiplied by school district  public  enrollment  for  the
     9  base year multiplied by twenty-nine cents ($0.29).
    10    c.  Public  excess  cost  aid setaside. Each school district shall set
    11  aside from its total foundation aid computed for the current year pursu-
    12  ant to this subdivision an amount equal  to  the  product  of:  (i)  the
    13  difference  between  the  amount  the  school  district  was eligible to
    14  receive in the two thousand six--two thousand seven school year pursuant
    15  to or in lieu of paragraph six of subdivision nineteen of  this  section
    16  as  such  paragraph existed on June thirtieth, two thousand seven, minus
    17  the amount such district was eligible to receive pursuant to or in  lieu
    18  of  paragraph five of subdivision nineteen of this section as such para-
    19  graph existed on June thirtieth, two  thousand  seven,  in  such  school
    20  year, and (ii) the sum of one and the percentage increase in the consum-
    21  er  price  index for the current year over such consumer price index for
    22  the two thousand six--two  thousand  seven  school  year,  [as  computed
    23  pursuant  to section two thousand twenty-two of this chapter] as defined
    24  by paragraph hh of subdivision one of this section. Notwithstanding  any
    25  other provision of law to the contrary, the public excess cost aid seta-
    26  side shall be paid pursuant to section thirty-six hundred nine-b of this
    27  part.
    28    d.  For  the  two  thousand fourteen--two thousand fifteen through two
    29  thousand [seventeen] eighteen--two thousand [eighteen]  nineteen  school
    30  years  a  city  school  district  of  a  city having a population of one
    31  million or more may use amounts apportioned pursuant to this subdivision
    32  for afterschool programs.
    33    e. Community schools aid set-aside. Each  school  district  shall  set
    34  aside from its total foundation aid computed for the current year pursu-
    35  ant to this subdivision an amount equal to the sum of (i) the amount, if
    36  any, set forth for such district as "COMMUNITY SCHL AID (BT1617)" in the
    37  data  file produced by the commissioner in support of the enacted budget
    38  for the two thousand sixteen--two thousand  seventeen  school  year  and
    39  entitled  "SA161-7"  [and],  (ii) the amount, if any, set forth for such
    40  district as "COMMUNITY SCHL INCR" in  the  data  file  produced  by  the
    41  commissioner  in  support  of  the  executive budget request for the two
    42  thousand seventeen--two  thousand  eighteen  school  year  and  entitled
    43  "BT171-8",  and (iii) the amount, if any, set forth for such district as
    44  "COMMUNITY SCHOOLS INCREASE" in the data file produced  by  the  commis-
    45  sioner  in  support  of  the executive budget for the two thousand eigh-
    46  teen--two thousand nineteen school year  and  entitled  "BT181-9".  Each
    47  school  district  shall use such "COMMUNITY SCHL AID (BT1617)" amount to
    48  support the transformation of school buildings into  community  hubs  to
    49  deliver  co-located  or  school-linked  academic, health, mental health,
    50  nutrition, counseling, legal and/or other services to students and their
    51  families, including but not limited to providing a community school site
    52  coordinator, or to support other costs incurred  to  maximize  students'
    53  academic  achievement.  Each  school  district shall use such "COMMUNITY
    54  SCHL INCR" amount to support the transformation of school buildings into
    55  community hubs to deliver co-located or school linked academic,  health,
    56  mental  health  services  and  personnel, after-school programming, dual

        S. 7509--C                         131                        A. 9509--C
 
     1  language programs, nutrition, counseling, legal and/or other services to
     2  students and their families, including but not limited  to  providing  a
     3  community  school  site  coordinator  and  programs for English language
     4  learners,  or  to  support  other  costs  incurred to maximize students'
     5  academic achievement, provided however  that  a  school  district  whose
     6  "COMMUNITY  SCHL  INCR"  amount exceeds one million dollars ($1,000,000)
     7  shall use an amount equal to the greater of one hundred  fifty  thousand
     8  dollars  ($150,000)  or ten percent of such "COMMUNITY SCHL INCR" amount
     9  to support such transformation at schools with extraordinary high levels
    10  of student need as  identified  by  the  commissioner,  subject  to  the
    11  approval  of  the director of the budget. Each school district shall use
    12  such "COMMUNITY SCHOOLS  INCREASE"  to  support  the  transformation  of
    13  school  buildings  into  community  hubs to deliver co-located or school
    14  linked academic, health, mental health services  and  personnel,  after-
    15  school programming, dual language programs, nutrition, counseling, legal
    16  and/or  other services to students and their families, including but not
    17  limited to providing a community school site  coordinator  and  programs
    18  for  English  language  learners,  or to support other costs incurred to
    19  maximize students' academic achievement.
    20    f. Foundation aid payable in the two thousand  eighteen--two  thousand
    21  nineteen  school  year.  Notwithstanding  any  provision  of  law to the
    22  contrary, foundation aid payable in the two thousand eighteen--two thou-
    23  sand nineteen school year shall equal the sum of (1) the foundation  aid
    24  base plus (2) the greater of (i) the two thousand eighteen--two thousand
    25  nineteen  school  year  phase-in increase or (ii) the two thousand eigh-
    26  teen--two thousand nineteen school year additional increase or (iii) the
    27  two thousand eighteen--two thousand nineteen  school  year  due  minimum
    28  plus  (3)  the executive foundation aid increase, provided that any city
    29  school district in a city with a population of one  hundred  twenty-five
    30  thousand  or more shall only be eligible for the two thousand eighteen--
    31  two thousand nineteen school year phase-in increase. For the purposes of
    32  this paragraph, "foundation  aid  remaining"  shall  mean  the  positive
    33  difference,  if  any, of (1) the product of the total aidable foundation
    34  pupil units multiplied by the district's selected  foundation  aid  less
    35  (2)  the  total  foundation aid base computed pursuant to paragraph j of
    36  subdivision one of this section. For the purposes of this paragraph:
    37    (i) The "two thousand  eighteen--two  thousand  nineteen  school  year
    38  phase-in  increase"  shall  be  equal  to  the product of foundation aid
    39  remaining multiplied by the greater of the following  phase-in  percent-
    40  ages:
    41    (A)  One  thousand  eight  hundred forty-eight one hundred thousandths
    42  (0.01848);
    43    (B) For school districts where (i) the quotient arrived at when divid-
    44  ing foundation aid remaining by total foundation aid is greater than one
    45  half (0.5) and (ii) where the difference of the three year average  free
    46  and  reduced  price lunch percent for the current year less such average
    47  for the base year is greater than four one-hundredths (0.04), four thou-
    48  sand five hundred ninety-nine one hundred thousandths (0.04599);
    49    (C) For school districts that were designated  as  small  city  school
    50  districts or central school districts whose boundaries include a portion
    51  of  a  small  city  for  the school aid computer listing produced by the
    52  commissioner in support of the enacted budget for the two thousand four-
    53  teen--two thousand fifteen school  year  and  entitled  "SA1415",  three
    54  thousand four hundred ninety-eight one hundred thousandths (0.03498);
    55    (D)  For  a  city  school  district in a city with a population of one
    56  million or more, seven hundred ninety-three ten thousandths (0.0793);

        S. 7509--C                         132                        A. 9509--C
 
     1    (E) For a city school district in a city with  a  population  of  more
     2  than two hundred fifty thousand but less than one million as of the most
     3  recent  federal  decennial  census,  eight hundred three ten thousandths
     4  (0.0803);
     5    (F)  For  a  city  school district in a city with a population of more
     6  than two hundred thousand but less than two hundred fifty thousand as of
     7  the most recent federal decennial census, five hundred eighty-eight  ten
     8  thousandths (0.0588);
     9    (G)  For  a  city  school district in a city with a population of more
    10  than one hundred fifty thousand but less than two hundred thousand as of
    11  the  most  recent  federal  decennial  census,  seventy-two  thousandths
    12  (0.072);
    13    (H)  For  a  city  school district in a city with a population of more
    14  than one hundred twenty-five thousand but less than  one  hundred  fifty
    15  thousand  as  of  the  most  recent  federal decennial census, one-tenth
    16  (0.1); or
    17    (I) For a school district where the quotient arrived at when  dividing
    18  foundation  aid  remaining by total foundation aid is greater than four-
    19  tenths (0.4), thirty-two thousandths (0.032).
    20    (ii) The "two thousand eighteen--two  thousand  nineteen  school  year
    21  additional increase" shall equal the greater of:
    22    (A)  For  school districts where the quotient arrived at when dividing
    23  the English language learner count pursuant to paragraph o  of  subdivi-
    24  sion  one  of  this section by public school district enrollment for the
    25  base year pursuant to paragraph n of subdivision one of this section  is
    26  greater  than three hundredths (0.03), the product of such public school
    27  district enrollment multiplied by the ELL factor multiplied  by  twenty-
    28  eight  dollars  and  ninety-two  cents  ($28.92), where the "ELL factor"
    29  shall equal the difference of three less  the  lesser  of  the  combined
    30  wealth  ratio  for total foundation aid computed pursuant to paragraph c
    31  of subdivision three of this section or one (1.0);
    32    (B) For school districts with a sparsity factor that is  greater  than
    33  zero, the product of the FRPL factor multiplied by the CWR factor multi-
    34  plied by public school district enrollment for the base year pursuant to
    35  paragraph n of subdivision one of this section multiplied by one hundred
    36  thirty-seven  dollars  and ninety-seven cents ($137.97), where the "FRPL
    37  factor" shall equal the sum of one-half (0.5) plus the  greater  of  the
    38  three  year average free and reduced price lunch percent for the current
    39  year or such average for the base year, and where the "CWR factor" shall
    40  equal (i) for school districts with a combined wealth  ratio  for  total
    41  foundation  aid computed pursuant to paragraph c of subdivision three of
    42  this section less than forty-nine hundredths (0.49), one and three-quar-
    43  ters (1.75), (ii) for school districts with a combined wealth ratio  for
    44  total  foundation  aid  computed  pursuant to paragraph c of subdivision
    45  three of this section greater than or  equal  to  forty-nine  hundredths
    46  (0.49) but less than one (1.0), one (1.0), or (iii) for school districts
    47  with  a combined wealth ratio for total foundation aid computed pursuant
    48  to paragraph c of subdivision three of  this  section  greater  than  or
    49  equal to one (1.0), three-quarters (0.75); or
    50    (C)  For  school  districts (1) where the difference of the three year
    51  average free and reduced price lunch percent for the current  year  less
    52  such  average  for  the  base  year is greater than one hundred five ten
    53  thousandths (0.0105), (2) with a combined wealth ratio for total founda-
    54  tion aid computed pursuant to paragraph c of subdivision three  of  this
    55  section  less  than  ninety-one  hundredths  (0.91),  and  (3) where the
    56  quotient arrived at when dividing the foundation aid  remaining  by  the

        S. 7509--C                         133                        A. 9509--C
 
     1  total foundation aid is greater than twenty-three hundredths (0.23), the
     2  product  of  the  public  school  district  enrollment for the base year
     3  pursuant to paragraph h of subdivision one of this section multiplied by
     4  one hundred twenty-one dollars and seventy-five cents ($121.75).
     5    (iii)  The  "two  thousand eighteen--two thousand nineteen school year
     6  due minimum" shall equal the greater of:
     7    (A) The positive difference, if any, of the product of the  foundation
     8  aid  base  multiplied by nineteen thousandths (0.019) less the executive
     9  foundation aid increase; or
    10    (B) The product of the executive foundation aid increase multiplied by
    11  eighteen hundredths (0.18).
    12    (iv) The "executive foundation aid increase" shall  be  equal  to  the
    13  difference  of  (a)  the  amounts  set forth for each school district as
    14  "FOUNDATION AID" under the  heading  "2018-19  ESTIMATED  AIDS"  in  the
    15  school  aid  computer listing produced by the commissioner in support of
    16  the executive budget request for the two thousand eighteen--two thousand
    17  nineteen school year and entitled "BT181-9" less  (b)  the  amounts  set
    18  forth  for  each  school  district as "FOUNDATION AID" under the heading
    19  "2017-18 BASE YEAR AIDS" in such computer listing.
    20    § 9-c. Intentionally omitted.
    21    § 9-d. Intentionally omitted.
    22    § 10. The closing paragraph of subdivision 5-a of section 3602 of  the
    23  education law, as amended by section 22 of part YYY of chapter 59 of the
    24  laws of 2017, is amended to read as follows:
    25    For the two thousand eight--two thousand nine school year, each school
    26  district  shall  be entitled to an apportionment equal to the product of
    27  fifteen percent and the additional apportionment  computed  pursuant  to
    28  this  subdivision  for the two thousand seven--two thousand eight school
    29  year. For the two thousand nine--two thousand ten through  two  thousand
    30  [seventeen]  eighteen--two  thousand  [eighteen]  nineteen school years,
    31  each school district shall be entitled to an apportionment equal to  the
    32  amount  set  forth  for such school district as "SUPPLEMENTAL PUB EXCESS
    33  COST" under the heading "2008-09 BASE  YEAR  AIDS"  in  the  school  aid
    34  computer  listing  produced by the commissioner in support of the budget
    35  for the two thousand nine--two thousand ten  school  year  and  entitled
    36  "SA0910".
    37    §  11. Paragraph b of subdivision 6-c of section 3602 of the education
    38  law, as amended by section 23 of part YYY of chapter 59 of the  laws  of
    39  2017, is amended to read as follows:
    40    b.  For  projects  approved  by the commissioner authorized to receive
    41  additional building aid pursuant to this subdivision for the purchase of
    42  stationary metal detectors, security cameras or other  security  devices
    43  approved  by  the  commissioner that increase the safety of students and
    44  school personnel, provided that for  purposes  of  this  paragraph  such
    45  other  security  devices shall be limited to electronic security systems
    46  and hardened doors, and provided  that  for  projects  approved  by  the
    47  commissioner on or after the first day of July two thousand thirteen and
    48  before  the  first day of July two thousand [eighteen] twenty-three such
    49  additional aid shall equal the product of (i)  the  building  aid  ratio
    50  computed for use in the current year pursuant to paragraph c of subdivi-
    51  sion  six  of this section plus ten percentage points, except that in no
    52  case shall this amount exceed one hundred percent, and (ii)  the  actual
    53  approved  expenditures incurred in the base year pursuant to this subdi-
    54  vision, provided that the limitations on cost allowances  prescribed  by
    55  paragraph  a  of  subdivision  six  of this section shall not apply, and
    56  provided further that any projects aided under this  paragraph  must  be

        S. 7509--C                         134                        A. 9509--C
 
     1  included  in  a  district's  school  safety plan. The commissioner shall
     2  annually prescribe a special cost allowance  for  metal  detectors,  and
     3  security  cameras,  and  the approved expenditures shall not exceed such
     4  cost allowance.
     5    §  11-a.  Subdivisions b and e of section 11 of part YYY of chapter 59
     6  of the laws of 2017, amending the education law  relating  to  contracts
     7  for  excellence  and  the apportionment of public moneys, are amended to
     8  read as follows:
     9    b. Penalty eligibility. Only aid penalties  arising  from  late  final
    10  cost  reports  (1)  (i) for school construction projects approved by the
    11  commissioner of education prior to July 1, 2011 where such  penalty  has
    12  not yet been recovered by the commissioner of education or (ii) that are
    13  already  included  within a multi-year recovery pursuant to a chapter of
    14  law of the year 2013 or thereafter and  (2)  where  such  total  penalty
    15  exceeds   [six]  four  one-hundredths  [(0.06)]  (0.04)  of  the  school
    16  district's total general fund expenditures for  the  base  year  of  the
    17  notification year, shall be eligible for the provisions of this section.
    18    e.  Aid  penalty.  For any district with eligible projects pursuant to
    19  the provisions of this section,  the  commissioner  of  education  shall
    20  compute a total penalty and shall develop a schedule of no more than ten
    21  years over which period such penalty shall be recovered, provided that:
    22    (1)  such  scheduled penalties shall be deducted from the payments due
    23  to such school district and payable in the month of  June  beginning  in
    24  the school year after the year in which this section shall have become a
    25  law  or  the  school year succeeding the notification year, whichever is
    26  later;
    27    (2) the amount recovered in the first year of the schedule shall equal
    28  the sum of (A) [two one-hundredths (0.02)] one hundred twenty-five  ten-
    29  thousandths  (0.0125) of such district's total general fund expenditures
    30  for the year prior to the first year of  such  recovery,  plus  (B)  the
    31  amount that is recognized as a liability due to other governments by the
    32  district for the year prior to the first year of such recovery, plus (C)
    33  the  positive  remainder  of the district's surplus funds, as defined in
    34  section 1318 of the real property tax law, at  the  close  of  the  year
    35  prior  to  the  first  year  of  such  recovery  less the product of the
    36  district's total general fund expenditures for the  year  prior  to  the
    37  first  year  of  such recovery multiplied by four one-hundredths (0.04),
    38  provided that the amount recovered in such first year shall  not  exceed
    39  the portion of the total penalty that has not yet been recovered;
    40    (3) the amount recovered in each subsequent year shall be recovered by
    41  deducting  such  excess  payments  from  the payments due to such school
    42  district and payable in the month of June of subsequent years and  shall
    43  equal  [two  one-hundredths  (0.02)]  one hundred twenty-five ten-thous-
    44  andths (0.0125) of such district's total general fund  expenditures  for
    45  the  year  prior  to  the first year of such recovery, provided that the
    46  amount recovered in each such  subsequent  year  shall  not  exceed  the
    47  portion of the total penalty that has not yet been recovered;
    48    (4)  there shall be no interest penalty assessed against such district
    49  or collected by the state.
    50    § 12. Subdivision 9 of section 3602 of the education law is amended by
    51  adding a new paragraph c to read as follows:
    52    c. Notwithstanding the provisions of paragraph a of this  subdivision,
    53  school  districts  receiving an apportionment pursuant to paragraph a of
    54  this subdivision in the two thousand eighteen--two thousand nineteen  or
    55  two thousand nineteen--two thousand twenty school year shall be eligible
    56  for (A) an apportionment in the following school year equal to the prod-

        S. 7509--C                         135                        A. 9509--C
 
     1  uct of sixty-five percent multiplied by the aid received by the district
     2  pursuant  to  paragraph  a of this subdivision in the prior school year,
     3  and (B) an apportionment in the school year  after  the  following  year
     4  equal  to  the  product  of  thirty-five  percent  multiplied by the aid
     5  received by the district pursuant to paragraph a of this subdivision  in
     6  the year preceding the prior year.
     7    §  13. Subdivision 12 of section 3602 of the education law, as amended
     8  by section 3 of part A of chapter 56 of the laws  of  2015,  the  fourth
     9  undesignated  paragraph as added by section 3 of part A of chapter 54 of
    10  the laws of 2016, the closing paragraph as added by section 24  of  part
    11  YYY of chapter 59 of the laws of 2017, is amended to read as follows:
    12    12. Academic enhancement aid. A school district that as of April first
    13  of  the base year has been continuously identified as a district in need
    14  of improvement for at least five  years  shall,  for  the  two  thousand
    15  eight--two  thousand  nine  school  year,  be  entitled to an additional
    16  apportionment equal to the positive remainder, if any, of (a) the lesser
    17  of fifteen million dollars or the product of the  total  foundation  aid
    18  base,  as  defined  by  paragraph  j of subdivision one of this section,
    19  multiplied by ten percent (0.10), less (b) the positive remainder of (i)
    20  the sum of the total foundation aid apportioned pursuant to  subdivision
    21  four of this section and the supplemental educational improvement grants
    22  apportioned  pursuant to subdivision eight of section thirty-six hundred
    23  forty-one of this article, less (ii) the total foundation aid base.
    24    For the two thousand nine--two thousand ten through two thousand four-
    25  teen--two thousand fifteen school years, each school district  shall  be
    26  entitled  to  an  apportionment  equal  to the amount set forth for such
    27  school district as "EDUCATION GRANTS, ACADEMIC  EN"  under  the  heading
    28  "2008-09  BASE YEAR AIDS" in the school aid computer listing produced by
    29  the commissioner in support of the budget for the two thousand nine--two
    30  thousand ten school year and entitled "SA0910", and  such  apportionment
    31  shall be deemed to satisfy the state obligation to provide an apportion-
    32  ment  pursuant to subdivision eight of section thirty-six hundred forty-
    33  one of this article.
    34    For the two thousand fifteen--two thousand sixteen year,  each  school
    35  district  shall  be entitled to an apportionment equal to the amount set
    36  forth for such school district as "ACADEMIC ENHANCEMENT" under the head-
    37  ing "2014-15 ESTIMATED AIDS" in the school aid computer listing produced
    38  by the commissioner in support of the budget for the two thousand  four-
    39  teen--two  thousand fifteen school year and entitled "SA141-5", and such
    40  apportionment shall be deemed to satisfy the state obligation to provide
    41  an apportionment pursuant to subdivision  eight  of  section  thirty-six
    42  hundred forty-one of this article.
    43    For the two thousand sixteen--two thousand seventeen school year, each
    44  school  district  shall  be  entitled  to  an apportionment equal to the
    45  amount set forth for such  school  district  as  "ACADEMIC  ENHANCEMENT"
    46  under  the  heading  "2015-16 ESTIMATED AIDS" in the school aid computer
    47  listing produced by the commissioner in support of the  budget  for  the
    48  two  thousand  fifteen--two  thousand  sixteen  school year and entitled
    49  "SA151-6", and such apportionment shall be deemed to satisfy  the  state
    50  obligation  to provide an apportionment pursuant to subdivision eight of
    51  section thirty-six hundred forty-one of this article.
    52    For the two thousand seventeen--two  thousand  eighteen  school  year,
    53  each  school district shall be entitled to an apportionment equal to the
    54  amount set forth for such  school  district  as  "ACADEMIC  ENHANCEMENT"
    55  under  the  heading  "2016-17 ESTIMATED AIDS" in the school aid computer
    56  listing produced by the commissioner in support of the  budget  for  the

        S. 7509--C                         136                        A. 9509--C
 
     1  two  thousand  sixteen--two  thousand seventeen school year and entitled
     2  "SA161-7", and such apportionment shall be deemed to satisfy  the  state
     3  obligation  to provide an apportionment pursuant to subdivision eight of
     4  section thirty-six hundred forty-one of this article.
     5    For the two thousand eighteen--two thousand nineteen school year, each
     6  school  district  shall  be  entitled  to  an apportionment equal to the
     7  amount set forth for such  school  district  as  "ACADEMIC  ENHANCEMENT"
     8  under  the  heading  "2017-18 ESTIMATED AIDS" in the school aid computer
     9  listing produced by the commissioner in support of the  budget  for  the
    10  two  thousand  seventeen--two thousand eighteen school year and entitled
    11  "SA171-8", and such apportionment shall be deemed to satisfy  the  state
    12  obligation  to provide an apportionment pursuant to subdivision eight of
    13  section thirty-six hundred forty-one of this article.
    14    § 14. The opening paragraph of subdivision 16 of section 3602  of  the
    15  education law, as amended by section 25 of part YYY of chapter 59 of the
    16  laws of 2017, is amended to read as follows:
    17    Each  school  district  shall  be  eligible  to receive a high tax aid
    18  apportionment in the two thousand eight--two thousand nine school  year,
    19  which  shall equal the greater of (i) the sum of the tier 1 high tax aid
    20  apportionment, the tier 2 high tax aid apportionment and the tier 3 high
    21  tax aid apportionment or (ii) the product of the apportionment  received
    22  by  the school district pursuant to this subdivision in the two thousand
    23  seven--two thousand eight school year,  multiplied  by  the  due-minimum
    24  factor,  which shall equal, for districts with an alternate pupil wealth
    25  ratio computed pursuant to paragraph b  of  subdivision  three  of  this
    26  section that is less than two, seventy percent (0.70), and for all other
    27  districts,  fifty percent (0.50). Each school district shall be eligible
    28  to receive a high tax aid apportionment in the  two  thousand  nine--two
    29  thousand  ten  through two thousand twelve--two thousand thirteen school
    30  years in the amount set forth for such school district as "HIGH TAX AID"
    31  under the heading "2008-09 BASE YEAR AIDS" in the  school  aid  computer
    32  listing  produced  by  the commissioner in support of the budget for the
    33  two thousand nine--two thousand ten school year and  entitled  "SA0910".
    34  Each  school district shall be eligible to receive a high tax aid appor-
    35  tionment in the two thousand thirteen--two thousand fourteen through two
    36  thousand [seventeen] eighteen--two thousand [eighteen]  nineteen  school
    37  years  equal  to the greater of (1) the amount set forth for such school
    38  district as "HIGH TAX AID" under the heading "2008-09 BASE YEAR AIDS" in
    39  the school aid computer listing produced by the commissioner in  support
    40  of  the  budget  for the two thousand nine--two thousand ten school year
    41  and entitled "SA0910" or (2)  the  amount  set  forth  for  such  school
    42  district as "HIGH TAX AID" under the heading "2013-14 ESTIMATED AIDS" in
    43  the  school aid computer listing produced by the commissioner in support
    44  of the executive  budget  for  the  2013-14  fiscal  year  and  entitled
    45  "BT131-4".
    46    § 15. The opening paragraph of subdivision 10 of section 3602-e of the
    47  education law, as amended by section 26 of part YYY of chapter 59 of the
    48  laws of 2017, is amended to read as follows:
    49    Notwithstanding  any  provision  of  law  to the contrary, (i) for aid
    50  payable in the two thousand eight--two thousand nine  school  year,  the
    51  grant to each eligible school district for universal prekindergarten aid
    52  shall  be  computed  pursuant  to this subdivision, and (ii) for the two
    53  thousand nine--two thousand ten and two thousand ten--two thousand elev-
    54  en school years, each school district shall be eligible  for  a  maximum
    55  grant equal to the amount computed for such school district for the base
    56  year in the electronic data file produced by the commissioner in support

        S. 7509--C                         137                        A. 9509--C
 
     1  of  the  two thousand nine--two thousand ten education, labor and family
     2  assistance budget, provided, however, that in the  case  of  a  district
     3  implementing  programs  for  the  first  time  or implementing expansion
     4  programs  in the two thousand eight--two thousand nine school year where
     5  such programs operate for a minimum of ninety days  in  any  one  school
     6  year  as  provided  in section 151-1.4 of the regulations of the commis-
     7  sioner, for the two thousand nine--two thousand  ten  and  two  thousand
     8  ten--two  thousand  eleven  school  years, such school district shall be
     9  eligible for a maximum grant equal to the amount  computed  pursuant  to
    10  paragraph  a  of  subdivision  nine  of this section in the two thousand
    11  eight--two thousand nine school year, and (iii)  for  the  two  thousand
    12  eleven--two  thousand  twelve  school year each school district shall be
    13  eligible for a maximum grant equal to the  amount  set  forth  for  such
    14  school  district as "UNIVERSAL PREKINDERGARTEN" under the heading "2011-
    15  12 ESTIMATED AIDS" in the school aid computer listing  produced  by  the
    16  commissioner  in  support  of  the enacted budget for the 2011-12 school
    17  year and entitled "SA111-2", and (iv) for two thousand twelve--two thou-
    18  sand thirteen  through  two  thousand  sixteen--two  thousand  seventeen
    19  school  years each school district shall be eligible for a maximum grant
    20  equal to the greater of  (A)  the  amount  set  forth  for  such  school
    21  district  as "UNIVERSAL PREKINDERGARTEN" under the heading "2010-11 BASE
    22  YEAR AIDS" in the school aid computer listing produced  by  the  commis-
    23  sioner  in support of the enacted budget for the 2011-12 school year and
    24  entitled "SA111-2", or (B) the amount set forth for such school district
    25  as "UNIVERSAL PREKINDERGARTEN" under  the  heading  "2010-11  BASE  YEAR
    26  AIDS" in the school aid computer listing produced by the commissioner on
    27  May  fifteenth,  two thousand eleven pursuant to paragraph b of subdivi-
    28  sion twenty-one of section three hundred five of this chapter,  and  (v)
    29  for  the  two thousand seventeen--two thousand eighteen and two thousand
    30  eighteen--two  thousand  nineteen  school  [year]  years,  each   school
    31  district shall be eligible to receive a grant amount equal to the sum of
    32  (A)  the amount set forth for such school district as "UNIVERSAL PREKIN-
    33  DERGARTEN" under the heading "2016-17 ESTIMATED AIDS" in the school  aid
    34  computer  listing produced by the commissioner in support of the enacted
    35  budget for the two thousand sixteen--two thousand seventeen school  year
    36  and  entitled  "SA161-7"  plus  (B)  the  amount  awarded to such school
    37  district for the priority full-day prekindergarten and expanded half-day
    38  prekindergarten grant program for high need students for the  two  thou-
    39  sand  sixteen--two  thousand  seventeen  school year pursuant to chapter
    40  fifty-three of the laws of two thousand thirteen, and (vi) for  the  two
    41  thousand  [eighteen]  nineteen--two  thousand  [nineteen]  twenty school
    42  year, each school district shall be eligible to receive a  grant  amount
    43  equal to the sum of (A) the amount set forth for such school district as
    44  "UNIVERSAL  PREKINDERGARTEN" in the school aid computer listing produced
    45  by the commissioner in support of the enacted budget for the  two  thou-
    46  sand  [seventeen] eighteen--two thousand [eighteen] nineteen school year
    47  plus (B) the amount awarded to such  school  district  for  the  federal
    48  preschool  development  expansion grant for the two thousand seventeen--
    49  two thousand eighteen school year pursuant to the American Recovery  and
    50  Reinvestment Act of 2009 (ARRA), Sections 14005, 14006, and 14013, Title
    51  XIV, (Public Law 112-10), as amended by section 1832(b) of Division B of
    52  the  Department  of Defense and Full-Year Continuing Appropriations Act,
    53  2011 (Pub. L. 112-10), and the Department  of  Education  Appropriations
    54  Act,  2012  (Title  III  Division  F of Pub. L. 112-74, the Consolidated
    55  Appropriations Act, 2012)[, and (vii) for the two thousand nineteen--two
    56  thousand twenty school year, each school district shall be  eligible  to

        S. 7509--C                         138                        A. 9509--C

     1  receive  a grant amount equal to the sum of (A) the amount set forth for
     2  such school district as "UNIVERSAL PREKINDERGARTEN  ALLOCATION"  on  the
     3  computer  file  produced  by  the commissioner in support of the enacted
     4  budget for the two thousand eighteen--two thousand nineteen school year]
     5  plus  [(B)]  (C)  the  amount  awarded  to  such school district for the
     6  expanded prekindergarten program for three and four  year-olds  for  the
     7  two  thousand  eighteen--two  thousand  nineteen school year pursuant to
     8  chapter sixty-one of the laws of two thousand fifteen plus [(C)] (D) the
     9  amount awarded to such school district for the expanded  prekindergarten
    10  for  three-year-olds in high need districts program for the two thousand
    11  eighteen--two thousand nineteen school year pursuant to  chapter  fifty-
    12  three  of  the  laws  of  two thousand sixteen plus [(D)] (E) the amount
    13  awarded to such school district for the expanded prekindergarten program
    14  for three- and four-year-olds for the two thousand  eighteen--two  thou-
    15  sand nineteen school year pursuant to a chapter of the laws of two thou-
    16  sand  seventeen  plus  [(E)]  (F)  the  amount  awarded  to  such school
    17  district, subject to an available appropriation, through the pre-kinder-
    18  garten expansion grant for the two thousand eighteen--two thousand nine-
    19  teen school year,  provided  that  such  school  district  has  met  all
    20  requirements  pursuant  to  this section, and [(viii)] (vii) for the two
    21  thousand twenty--two thousand twenty-one  school  year  and  thereafter,
    22  each  school  district shall be eligible to receive a grant amount equal
    23  to the sum of (A) the amount set  forth  for  such  school  district  as
    24  "UNIVERSAL  PREKINDERGARTEN ALLOCATION" on the computer file produced by
    25  the commissioner in support of the enacted budget  for  the  prior  year
    26  plus  (B)  the  amount  awarded  to  such school district, subject to an
    27  available appropriation, through the  pre-kindergarten  expansion  grant
    28  for  the  prior  year,  provided  that  such school district has met all
    29  requirements pursuant to this section, and  provided  further  that  the
    30  maximum  grant  shall  not  exceed  the  total actual grant expenditures
    31  incurred by the school district in the current school year  as  approved
    32  by the commissioner.
    33    § 16. Subparagraphs (ii) and (iii) of paragraph b of subdivision 10 of
    34  section  3602-e  of  the education law, as amended by section 26 of part
    35  YYY of chapter 59 of the laws of 2017, are amended to read as follows:
    36    (ii) "Full-day prekindergarten pupils" shall equal:
    37    For the two thousand seventeen--two thousand eighteen school year  the
    38  sum  of,  from  the  priority  full-day prekindergarten program, (A) the
    39  maximum aidable pupils such district was eligible to serve in  the  base
    40  year  plus  (B)  the  maximum aidable number of half-day prekindergarten
    41  pupils converted into a full-day prekindergarten pupil in the base year;
    42    For the two thousand eighteen--two thousand nineteen school  year  the
    43  sum  of,  from  [each of (A)] the programs pursuant to this section [and
    44  (B) the federal preschool development expansion  grant,  (1)],  (A)  the
    45  maximum aidable full-day prekindergarten pupils such district was eligi-
    46  ble  to serve in the base year plus [(2)] (B) the maximum aidable number
    47  of half-day prekindergarten pupils converted into a full-day  prekinder-
    48  garten pupil in the base year;
    49    For the two thousand nineteen--two thousand twenty school year the sum
    50  of,  from  each  of  (A)  the programs pursuant to this section, (B) the
    51  federal preschool development expansion grant, (C) the expanded  prekin-
    52  dergarten  program,  [(C)]  (D)  the expanded prekindergarten for three-
    53  year-olds, [(D)] (E) the expanded prekindergarten program for three- and
    54  four-year-olds, and [(E)] (F) the prekindergarten expansion  grant,  (1)
    55  the  maximum  aidable  full-day prekindergarten pupils such district was
    56  eligible to serve in the base year, plus (2) the maximum aidable  number

        S. 7509--C                         139                        A. 9509--C
 
     1  of  half-day prekindergarten pupils converted into a full-day prekinder-
     2  garten pupil in the base year;
     3    For  the  two thousand twenty--two thousand twenty-one school year and
     4  thereafter the sum of, from each of (A) the programs  pursuant  to  this
     5  section  and  (B)  the pre-kindergarten expansion grant, (1) the maximum
     6  aidable full-day prekindergarten pupils such district  was  eligible  to
     7  serve  in the base year, plus (2) the maximum aidable number of half-day
     8  prekindergarten pupils converted into a full-day  prekindergarten  pupil
     9  in the base year;
    10    (iii) "Half-day prekindergarten pupils" shall equal:
    11    For  the two thousand seventeen--two thousand eighteen school year the
    12  sum of the maximum aidable half-day prekindergarten pupils such district
    13  was eligible to serve for the base year from (A) the program pursuant to
    14  this section plus such pupils from (B) the priority full-day  prekinder-
    15  garten  program,  less the maximum aidable number of half-day prekinder-
    16  garten pupils converted into a full-day prekindergarten pupil under  the
    17  priority full-day prekindergarten program for the base year;
    18    For  the  two thousand eighteen--two thousand nineteen school year the
    19  maximum aidable half-day prekindergarten pupils such district was eligi-
    20  ble to serve for the base year from [(A) the program  pursuant  to  this
    21  section  less (B) the maximum aidable number of half-day prekindergarten
    22  pupils converted into a full-day prekindergarten pupil under the federal
    23  preschool development expansion grant for the  base  year]  the  program
    24  pursuant to this section;
    25    For the two thousand nineteen--two thousand twenty school year the sum
    26  of the maximum aidable half-day prekindergarten pupils such district was
    27  eligible  to  serve  for  the base year from (A) the program pursuant to
    28  this section plus such pupils  from  (B)  the  expanded  prekindergarten
    29  program  plus  such  pupils  from  (C)  the expanded prekindergarten for
    30  three-year-olds plus such pupils from (D) the  expanded  prekindergarten
    31  program  for  three-  and  four-year-olds  plus such pupils from (E) the
    32  prekindergarten expansion grant, less the sum  of  the  maximum  aidable
    33  number  of  half-day  prekindergarten  pupils  converted into a full-day
    34  prekindergarten pupil under each of (1) the federal preschool  expansion
    35  grant  for  the base year plus such pupils from (2) the expanded prekin-
    36  dergarten program plus such pupils from [(2)] (3) the  expanded  prekin-
    37  dergarten  for  three-year-olds  plus  such  pupils  from  [(3)] (4) the
    38  expanded prekindergarten program for three- and four-year-olds plus such
    39  pupils from [(4)] (5) the prekindergarten expansion grant for  the  base
    40  year;
    41    For  the  two thousand twenty--two thousand twenty-one school year and
    42  thereafter the sum  of  the  maximum  aidable  half-day  prekindergarten
    43  pupils  such  district  was eligible to serve for the base year from (A)
    44  the program pursuant to this section plus such pupils from (B) the  pre-
    45  kindergarten  expansion  grant, less the maximum aidable number of half-
    46  day prekindergarten pupils converted  into  a  full-day  prekindergarten
    47  pupil under the prekindergarten expansion grant for the base year;
    48    §  17.  The  closing  paragraph  of  paragraph  b of subdivision 10 of
    49  section 3602-e of the education law, as amended by section  26  of  part
    50  YYY of chapter 59 of the laws of 2017, is amended to read as follows:
    51    For the purposes of this paragraph:
    52    (A) "Priority full-day prekindergarten program" shall mean the priori-
    53  ty  full-day prekindergarten and expanded half-day prekindergarten grant
    54  program for high need students pursuant to chapter  fifty-three  of  the
    55  laws of two thousand thirteen;

        S. 7509--C                         140                        A. 9509--C
 
     1    (B)"Federal  preschool  development  expansion  grant"  shall mean the
     2  federal preschool development expansion grant pursuant to  the  American
     3  Recovery and Reinvestment Act of 2009 (ARRA), Sections 14005, 14006, and
     4  14013,  Title XIV, (Public Law 112-10), as amended by section 1832(b) of
     5  Division  B of the Department of Defense and Full-Year Continuing Appro-
     6  priations Act, 2011 (Pub. L. 112-10), and the  Department  of  Education
     7  Appropriations  Act,  2012 (Title III Division F of Pub. L.  112-74, the
     8  Consolidated Appropriations Act, 2012);
     9    (C) "Expanded prekindergarten program" shall mean the expanded prekin-
    10  dergarten program for three- and  four  year-olds  pursuant  to  chapter
    11  sixty-one of the laws of two thousand fifteen;
    12    (D)  "Expanded  prekindergarten  for  three-year-olds"  shall mean the
    13  expanded prekindergarten for  three-year-olds  in  high  need  districts
    14  program  pursuant  to  chapter  fifty-three  of the laws of two thousand
    15  sixteen;
    16    (E) "Expanded prekindergarten program for three-  and  four-year-olds"
    17  shall  mean  the  expanded  prekindergarten program for three- and four-
    18  year-olds pursuant to a chapter of the laws of two thousand seventeen;
    19    (F) "Prekindergarten expansion grant" shall mean  the  prekindergarten
    20  expansion  grant  for  the  two thousand eighteen--two thousand nineteen
    21  school year and thereafter, pursuant to  subdivision  eighteen  of  this
    22  section,  to  the extent such program was available subject to appropri-
    23  ation, and provided that such school district has met  all  requirements
    24  pursuant to this section.
    25    §  18.  Subdivision  11  of  section  3602-e  of the education law, as
    26  amended by section 27 of part YYY of chapter 59 of the laws of 2017,  is
    27  amended to read as follows:
    28    11. Maintenance of effort reduction. Where a school district's current
    29  year  prekindergarten  pupils  served  is  less than its prekindergarten
    30  maintenance of effort base, the school district shall have  its  current
    31  year  apportionment [reduced by] equal to the product of the maintenance
    32  of effort factor computed in paragraph b  of  subdivision  ten  of  this
    33  section multiplied by the grant amount it was eligible to receive pursu-
    34  ant to subdivision ten of this section.
    35    §  18-a.  Subdivision  18  of  section 3602-e of the education law, as
    36  added by section 30 of part YYY of chapter 59 of the laws  of  2017,  is
    37  amended to read as follows:
    38    18.  Universal  prekindergarten expansion grants. a. Subject to avail-
    39  able appropriation, any additional funding for pre-kindergarten  in  the
    40  two  thousand eighteen--two thousand nineteen school year and thereafter
    41  shall be made  available  for  additional  grants  for  pre-kindergarten
    42  programs; provided that such grants shall be awarded to school districts
    43  to  establish  new full-day and half-day prekindergarten placements. All
    44  school districts shall be eligible to apply for such grants, which shall
    45  be awarded based on factors including, but not limited to,  the  follow-
    46  ing:  (i) measures of school district need, (ii) measures of the need of
    47  students  to  be  served  by  the  school  district,  (iii)  the  school
    48  district's  proposal  to  target  the highest-need schools and students,
    49  (iv) the extent to which the district's proposal would prioritize  funds
    50  to maximize the total number of eligible children in the district served
    51  in prekindergarten programs, and (v) proposal quality.
    52    b.  Such  grants shall only be available to support programs: (i) that
    53  agree to offer instruction consistent with  applicable  New  York  state
    54  prekindergarten early learning standards; and (ii) that otherwise comply
    55  with all of the same rules and requirements as universal prekindergarten
    56  programs pursuant to this section.

        S. 7509--C                         141                        A. 9509--C
 
     1    c.  A  school district's grant shall equal the product of: (i) (A) two
     2  multiplied by the approved number of new full-day prekindergarten place-
     3  ments plus (B) the approved number of half-day prekindergarten placement
     4  conversions and new half-day prekindergarten placements,  and  (ii)  the
     5  district's  selected  aid per prekindergarten pupil pursuant to subpara-
     6  graph (i) of paragraph b of subdivision ten of this  section;  provided,
     7  however,  that  no district shall receive a grant in excess of the total
     8  actual grant expenditures incurred by the district in the current school
     9  year as approved by the commissioner.
    10    § 18-b. Subparagraph (ii) of paragraph (c) of subdivision 8 of section
    11  3602-ee of the education law, as amended by section 31-a of part YYY  of
    12  chapter 59 of the laws of 2017, is amended to read as follows:
    13    (ii)  Provided  that, notwithstanding any provisions of this paragraph
    14  to the contrary, for the two thousand  seventeen-two  thousand  eighteen
    15  and  two  thousand eighteen-two thousand nineteen school [year] years an
    16  exemption to the certification requirement of subparagraph (i)  of  this
    17  paragraph  may  be  made  for  a teacher without certification valid for
    18  service in the early childhood grades who possesses a  written  plan  to
    19  obtain  certification  and  who  has  registered in the ASPIRE workforce
    20  registry as required under regulations of the commissioner of the office
    21  of children and family services.  Notwithstanding any exemption provided
    22  by this subparagraph, certification shall be required for employment  no
    23  later than June thirtieth, two thousand [eighteen] nineteen.
    24    §  19.  Subdivision  16  of  section  3602-ee of the education law, as
    25  amended by section 31 of part YYY of chapter 59 of the laws of 2017,  is
    26  amended to read as follows:
    27    16.  The authority of the department to administer the universal full-
    28  day pre-kindergarten program shall expire June thirtieth,  two  thousand
    29  [eighteen] nineteen; provided that the program shall continue and remain
    30  in full effect.
    31    § 20. Intentionally omitted.
    32    § 21. The opening paragraph of section 3609-a of the education law, as
    33  amended  by section 33 of part YYY of chapter 59 of the laws of 2017, is
    34  amended to read as follows:
    35    For aid payable in the two thousand seven--two thousand  eight  school
    36  year  through the two thousand [seventeen] eighteen--two thousand [eigh-
    37  teen] nineteen school year, "moneys apportioned" shall mean  the  lesser
    38  of (i) the sum of one hundred percent of the respective amount set forth
    39  for  each  school  district  as  payable pursuant to this section in the
    40  school aid computer listing for the current year produced by the commis-
    41  sioner in support of the budget which includes the appropriation for the
    42  general support for public schools for the prescribed payments and indi-
    43  vidualized payments due prior to April first for the current  year  plus
    44  the  apportionment  payable  during  the current school year pursuant to
    45  subdivision six-a and subdivision fifteen of section thirty-six  hundred
    46  two  of  this part minus any reductions to current year aids pursuant to
    47  subdivision seven of section thirty-six hundred four of this part or any
    48  deduction from  apportionment  payable  pursuant  to  this  chapter  for
    49  collection  of a school district basic contribution as defined in subdi-
    50  vision eight of section forty-four hundred one of this chapter, less any
    51  grants provided pursuant to subparagraph two-a of paragraph b of  subdi-
    52  vision  four  of section ninety-two-c of the state finance law, less any
    53  grants provided pursuant to subdivision six of section ninety-seven-nnnn
    54  of the state finance law, less any grants provided pursuant to  subdivi-
    55  sion  twelve of section thirty-six hundred forty-one of this article, or
    56  (ii) the apportionment calculated by the commissioner based on  data  on

        S. 7509--C                         142                        A. 9509--C
 
     1  file  at  the  time the payment is processed; provided however, that for
     2  the purposes of any payments made pursuant to this section prior to  the
     3  first business day of June of the current year, moneys apportioned shall
     4  not  include any aids payable pursuant to subdivisions six and fourteen,
     5  if applicable, of section thirty-six hundred two of this part as current
     6  year aid for debt service on bond anticipation notes and/or bonds  first
     7  issued in the current year or any aids payable for full-day kindergarten
     8  for  the current year pursuant to subdivision nine of section thirty-six
     9  hundred two of this part. The definitions of "base  year"  and  "current
    10  year"  as set forth in subdivision one of section thirty-six hundred two
    11  of this part shall apply to this section. For aid  payable  in  the  two
    12  thousand  [seventeen]  eighteen--two thousand [eighteen] nineteen school
    13  year, reference to such "school aid computer  listing  for  the  current
    14  year" shall mean the printouts entitled ["SA171-8"] "SA181-9".
    15    §  22.  Paragraph  b of subdivision 2 of section 3612 of the education
    16  law, as amended by section 34 of part YYY of chapter 59 of the  laws  of
    17  2017, is amended to read as follows:
    18    b. Such grants shall be awarded to school districts, within the limits
    19  of funds appropriated therefor, through a competitive process that takes
    20  into  consideration  the  magnitude  of  any shortage of teachers in the
    21  school district, the number of teachers employed in the school  district
    22  who hold temporary licenses to teach in the public schools of the state,
    23  the  number of provisionally certified teachers, the fiscal capacity and
    24  geographic sparsity of the district, the  number  of  new  teachers  the
    25  school district intends to hire in the coming school year and the number
    26  of summer in the city student internships proposed by an eligible school
    27  district,  if applicable. Grants provided pursuant to this section shall
    28  be used only for the purposes enumerated in this section.  Notwithstand-
    29  ing any other provision of law to the contrary, a city  school  district
    30  in a city having a population of one million or more inhabitants receiv-
    31  ing a grant pursuant to this section may use no more than eighty percent
    32  of  such  grant  funds  for any recruitment, retention and certification
    33  costs associated with transitional certification of  teacher  candidates
    34  for  the  school  years  two  thousand one--two thousand two through two
    35  thousand [seventeen] eighteen--two thousand [eighteen] nineteen.
    36    § 23. Subdivision 6 of section 4402 of the education law,  as  amended
    37  by  section 35 of part YYY of chapter 59 of the laws of 2017, is amended
    38  to read as follows:
    39    6. Notwithstanding any other law, rule or regulation to the  contrary,
    40  the  board  of  education of a city school district with a population of
    41  one hundred twenty-five thousand or more inhabitants shall be  permitted
    42  to  establish  maximum  class  sizes  for  special  classes  for certain
    43  students with disabilities in accordance with  the  provisions  of  this
    44  subdivision. For the purpose of obtaining relief from any adverse fiscal
    45  impact  from under-utilization of special education resources due to low
    46  student attendance in  special  education  classes  at  the  middle  and
    47  secondary level as determined by the commissioner, such boards of educa-
    48  tion  shall, during the school years nineteen hundred ninety-five--nine-
    49  ty-six through June thirtieth, two thousand [eighteen] nineteen  of  the
    50  two  thousand  [seventeen]  eighteen--two  thousand  [eighteen] nineteen
    51  school year, be authorized to increase class sizes  in  special  classes
    52  containing students with disabilities whose age ranges are equivalent to
    53  those  of  students  in  middle  and secondary schools as defined by the
    54  commissioner for purposes of this section by up to but not to exceed one
    55  and two tenths times the applicable  maximum  class  size  specified  in
    56  regulations  of the commissioner rounded up to the nearest whole number,

        S. 7509--C                         143                        A. 9509--C
 
     1  provided that in a city school  district  having  a  population  of  one
     2  million  or  more, classes that have a maximum class size of fifteen may
     3  be increased by no more than one student and provided that the projected
     4  average  class size shall not exceed the maximum specified in the appli-
     5  cable regulation, provided that such authorization  shall  terminate  on
     6  June  thirtieth,  two thousand. Such authorization shall be granted upon
     7  filing of a notice by such a board of education  with  the  commissioner
     8  stating the board's intention to increase such class sizes and a certif-
     9  ication  that  the  board will conduct a study of attendance problems at
    10  the secondary level and will  implement  a  corrective  action  plan  to
    11  increase  the rate of attendance of students in such classes to at least
    12  the rate for students attending regular education classes  in  secondary
    13  schools  of the district. Such corrective action plan shall be submitted
    14  for approval by the commissioner by a date during  the  school  year  in
    15  which  such  board  increases  class  sizes as provided pursuant to this
    16  subdivision to be prescribed by the commissioner. Upon at  least  thirty
    17  days  notice  to  the board of education, after conclusion of the school
    18  year in which such board increases class sizes as provided  pursuant  to
    19  this subdivision, the commissioner shall be authorized to terminate such
    20  authorization  upon  a  finding  that the board has failed to develop or
    21  implement an approved corrective action plan.
    22    § 24. Intentionally omitted.
    23    § 25. Subdivision b of section 2 of chapter 756 of the laws  of  1992,
    24  relating  to funding a program for work force education conducted by the
    25  consortium for worker education in New York city, as amended by  section
    26  44  of part YYY of chapter 59 of the laws of 2017, is amended to read as
    27  follows:
    28    b. Reimbursement for programs approved in accordance with  subdivision
    29  a  of this section for the [2015--2016 school year shall not exceed 60.7
    30  percent of the lesser of such approvable costs per contact hour or thir-
    31  teen dollars and forty cents per contact hour,  reimbursement  for  the]
    32  2016--2017  school  year  shall not exceed 60.3 percent of the lesser of
    33  such approvable costs per contact hour or thirteen dollars ninety  cents
    34  per  contact  hour,  [and]  reimbursement for the 2017--2018 school year
    35  shall not exceed 60.4 percent of the lesser of such approvable costs per
    36  contact hour or thirteen dollars and ninety cents per contact hour,  and
    37  reimbursement  for  the  2018--2019  school  year  shall not exceed 59.4
    38  percent of the lesser of such approvable costs per contact hour or four-
    39  teen dollars and ninety-five cents per contact  hour,  where  a  contact
    40  hour  represents  sixty  minutes  of instruction services provided to an
    41  eligible adult.   Notwithstanding any other  provision  of  law  to  the
    42  contrary,  [for  the 2015--2016 school year such contact hours shall not
    43  exceed one million five hundred ninety-nine thousand fifteen (1,599,015)
    44  hours; whereas] for the 2016--2017 school year such contact hours  shall
    45  not  exceed  one  million  five hundred fifty-one thousand three hundred
    46  twelve (1,551,312); [and] whereas for the 2017--2018  school  year  such
    47  contact hours shall not exceed one million five hundred forty-nine thou-
    48  sand four hundred sixty-three (1,549,463); and for the 2018--2019 school
    49  year  such  contact  hours  shall  not  exceed  one million four hundred
    50  sixty-three thousand nine hundred  sixty-three  (1,463,963).    Notwith-
    51  standing  any  other provision of law to the contrary, the apportionment
    52  calculated for the city school district of the city of New York pursuant
    53  to subdivision 11 of section 3602 of the education law shall be computed
    54  as if such contact hours provided by the consortium  for  worker  educa-
    55  tion,  not  to  exceed the contact hours set forth herein, were eligible

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     1  for aid in accordance with the provisions  of  such  subdivision  11  of
     2  section 3602 of the education law.
     3    §  26. Section 4 of chapter 756 of the laws of 1992, relating to fund-
     4  ing a program for work force education conducted by the  consortium  for
     5  worker  education  in New York city, is amended by adding a new subdivi-
     6  sion w to read as follows:
     7    w. The provisions of  this  subdivision  shall  not  apply  after  the
     8  completion  of  payments for the 2018--2019 school year. Notwithstanding
     9  any inconsistent provisions of law, the commissioner of education  shall
    10  withhold  a  portion  of employment preparation education aid due to the
    11  city school district of the city of New York to support a portion of the
    12  costs of the work force education program. Such moneys shall be credited
    13  to the elementary and secondary education fund-local assistance  account
    14  and shall not exceed thirteen million dollars ($13,000,000).
    15    §  27. Section 6 of chapter 756 of the laws of 1992, relating to fund-
    16  ing a program for work force education conducted by the  consortium  for
    17  worker  education in New York city, as amended by section 46 of part YYY
    18  of chapter 59 of the laws of 2017, is amended to read as follows:
    19    § 6. This act shall take effect July 1,  1992,  and  shall  be  deemed
    20  repealed on June 30, [2018] 2019.
    21    §  27-a. Paragraph a-1 of subdivision 11 of section 3602 of the educa-
    22  tion law, as amended by section 60 of part YYY of chapter 59 of the laws
    23  of 2017, is amended to read as follows:
    24    a-1. Notwithstanding the provisions of paragraph a  of  this  subdivi-
    25  sion, for aid payable in the school years two thousand--two thousand one
    26  through  two  thousand nine--two thousand ten, and two thousand eleven--
    27  two thousand twelve through two thousand [seventeen] eighteen--two thou-
    28  sand [eighteen] nineteen, the commissioner may set aside an  amount  not
    29  to  exceed  two  million  five  hundred  thousand dollars from the funds
    30  appropriated for purposes of this subdivision for the purpose of serving
    31  persons twenty-one years of age or older who have not been  enrolled  in
    32  any  school  for  the  preceding school year, including persons who have
    33  received a high school diploma or high school  equivalency  diploma  but
    34  fail  to  demonstrate basic educational competencies as defined in regu-
    35  lation by the  commissioner,  when  measured  by  accepted  standardized
    36  tests, and who shall be eligible to attend employment preparation educa-
    37  tion programs operated pursuant to this subdivision.
    38    §  28. Subdivisions 22 and 24 of section 140 of chapter 82 of the laws
    39  of 1995, amending the education law and certain other laws  relating  to
    40  state  aid  to  school  districts and the appropriation of funds for the
    41  support of government, as amended by section 47 of part YYY  of  chapter
    42  59 of the laws of 2017, are amended to read as follows:
    43    (22)  sections  one  hundred twelve, one hundred thirteen, one hundred
    44  fourteen, one hundred fifteen and one hundred sixteen of this act  shall
    45  take effect on July 1, 1995; provided, however, that section one hundred
    46  thirteen of this act shall remain in full force and effect until July 1,
    47  [2018] 2019 at which time it shall be deemed repealed;
    48    (24)  sections one hundred eighteen through one hundred thirty of this
    49  act shall be deemed to have been in full force and effect on  and  after
    50  July 1, 1995; provided further, however, that the amendments made pursu-
    51  ant to section one hundred twenty-four of this act shall be deemed to be
    52  repealed on and after July 1, [2018] 2019;
    53    § 29. Intentionally omitted.
    54    § 30. Section 8 of chapter 89 of the laws of 2016, relating to supple-
    55  mentary funding for dedicated programs for public school students in the

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     1  East  Ramapo  central  school district, as amended by section 49 of part
     2  YYY of chapter 59 of the laws of 2017, is amended to read as follows:
     3    §  8.  This act shall take effect July 1, 2016 and shall expire and be
     4  deemed repealed June 30, [2018]  2019,  except  that  paragraph  (b)  of
     5  section  five of this act and section seven of this act shall expire and
     6  be deemed repealed June 30, 2021.
     7    § 31. Section 12 of chapter 147 of the  laws  of  2001,  amending  the
     8  education  law  relating  to conditional appointment of school district,
     9  charter school or BOCES employees, as amended by section 50 of part  YYY
    10  of chapter 59 of the laws of 2017, is amended to read as follows:
    11    §  12.  This  act shall take effect on the same date as chapter 180 of
    12  the laws of 2000 takes effect, and shall expire July 1, [2018] 2019 when
    13  upon such date the provisions of this act shall be deemed repealed.
    14    § 32. Subdivision 1 of section 167 of chapter 169 of the laws of 1994,
    15  relating to certain provisions related to the 1994-95 state  operations,
    16  aid to localities, capital projects and debt service budgets, as amended
    17  by section 32 of part A of chapter 54 of the laws of 2016, is amended to
    18  read as follows:
    19    1.  Sections  one  through seventy of this act shall be deemed to have
    20  been in full force and effect as of April  1,  1994  provided,  however,
    21  that  sections  one,  two,  twenty-four,  twenty-five  and  twenty-seven
    22  through seventy of this act shall expire and be deemed repealed on March
    23  31, 2000; provided, however, that section twenty of this act shall apply
    24  only to hearings commenced prior to  September  1,  1994,  and  provided
    25  further  that  section twenty-six of this act shall expire and be deemed
    26  repealed on March 31, 1997; and  provided  further  that  sections  four
    27  through fourteen, sixteen, and eighteen, nineteen and twenty-one through
    28  twenty-one-a  of  this  act shall expire and be deemed repealed on March
    29  31, 1997; and provided further that sections three, fifteen,  seventeen,
    30  twenty,  twenty-two  and  twenty-three  of  this act shall expire and be
    31  deemed repealed on March 31, [2018] 2020.
    32    § 33. Section 4 of chapter 425 of  the  laws  of  2002,  amending  the
    33  education  law  relating  to  the  provision of supplemental educational
    34  services, attendance at a safe  public  school  and  the  suspension  of
    35  pupils  who  bring  a  firearm  to  or possess a firearm at a school, as
    36  amended by section 12 of part YYY of chapter 59 of the laws of 2017,  is
    37  amended to read as follows:
    38    §  4.  This act shall take effect July 1, 2002 and shall expire and be
    39  deemed repealed June 30, [2018] 2019.
    40    § 34. Section 5 of chapter 101 of  the  laws  of  2003,  amending  the
    41  education law relating to the implementation of the No Child Left Behind
    42  Act  of  2001, as amended by section 13 of part YYY of chapter 59 of the
    43  laws of 2017, is amended to read as follows:
    44    § 5. This act shall take effect immediately;  provided  that  sections
    45  one,  two  and  three of this act shall expire and be deemed repealed on
    46  June 30, [2018] 2019.
    47    § 35. Section 2 of subpart B of part AA of chapter 56 of the  laws  of
    48  2014, amending the education law relating to providing that standardized
    49  test  scores  shall  not be included on a student's permanent record, is
    50  amended to read as follows:
    51    § 2. This act shall take effect immediately and shall  expire  and  be
    52  deemed repealed on December 31, [2018] 2019.
    53    § 36. School bus driver training. In addition to apportionments other-
    54  wise  provided  by section 3602 of the education law, for aid payable in
    55  the 2018-2019 school year, the commissioner of education shall  allocate
    56  school  bus  driver  training  grants  to school districts and boards of

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     1  cooperative educational services pursuant to sections 3650-a, 3650-b and
     2  3650-c of the education law, or for contracts directly with not-for-pro-
     3  fit educational organizations for the purposes  of  this  section.  Such
     4  payments  shall  not exceed four hundred thousand dollars ($400,000) per
     5  school year.
     6    § 37. Special apportionment for salary  expenses.  a.  Notwithstanding
     7  any  other  provision  of  law,  upon application to the commissioner of
     8  education, not sooner than the first day of  the  second  full  business
     9  week  of  June  2019  and  not later than the last day of the third full
    10  business week of June 2019, a school district eligible for an apportion-
    11  ment pursuant to section 3602 of the education law shall be eligible  to
    12  receive  an  apportionment pursuant to this section, for the school year
    13  ending June 30, 2019, for salary expenses incurred between April  1  and
    14  June 30, 2018 and such apportionment shall not exceed the sum of (i) the
    15  deficit  reduction assessment of 1990--1991 as determined by the commis-
    16  sioner of education, pursuant to paragraph f of subdivision 1 of section
    17  3602 of the education law, as in effect through June 30, 1993, plus (ii)
    18  186 percent of such amount for a city school district in a city  with  a
    19  population in excess of 1,000,000 inhabitants, plus (iii) 209 percent of
    20  such  amount  for  a city school district in a city with a population of
    21  more than 195,000 inhabitants and less than 219,000 inhabitants  accord-
    22  ing  to  the  latest  federal  census, plus (iv) the net gap elimination
    23  adjustment for 2010--2011, as determined by the commissioner  of  educa-
    24  tion pursuant to chapter 53 of the laws of 2010, plus (v) the gap elimi-
    25  nation  adjustment  for  2011--2012 as determined by the commissioner of
    26  education pursuant to subdivision 17 of section 3602  of  the  education
    27  law,  and provided further that such apportionment shall not exceed such
    28  salary expenses. Such application shall be made by  a  school  district,
    29  after the board of education or trustees have adopted a resolution to do
    30  so and in the case of a city school district in a city with a population
    31  in excess of 125,000 inhabitants, with the approval of the mayor of such
    32  city.
    33    b.  The  claim  for  an  apportionment to be paid to a school district
    34  pursuant to subdivision a of this section  shall  be  submitted  to  the
    35  commissioner  of  education  on  a form prescribed for such purpose, and
    36  shall be payable upon determination by such commissioner that  the  form
    37  has been submitted as prescribed. Such approved amounts shall be payable
    38  on  the  same  day in September of the school year following the year in
    39  which application was made as funds provided  pursuant  to  subparagraph
    40  (4) of paragraph b of subdivision 4 of section 92-c of the state finance
    41  law,  on  the  audit  and  warrant  of the state comptroller on vouchers
    42  certified or approved by the commissioner of  education  in  the  manner
    43  prescribed  by  law  from  moneys in the state lottery fund and from the
    44  general fund to the extent that the amount paid  to  a  school  district
    45  pursuant  to  this  section  exceeds the amount, if any, due such school
    46  district pursuant to subparagraph (2) of paragraph a of subdivision 1 of
    47  section 3609-a of the education law in the  school  year  following  the
    48  year in which application was made.
    49    c.  Notwithstanding  the provisions of section 3609-a of the education
    50  law, an amount equal to the amount paid to a school district pursuant to
    51  subdivisions a and b of this section shall first be  deducted  from  the
    52  following  payments  due  the  school  district  during  the school year
    53  following the year in which application was made  pursuant  to  subpara-
    54  graphs  (1),  (2),  (3),  (4) and (5) of paragraph a of subdivision 1 of
    55  section 3609-a of the education law in the following order: the  lottery
    56  apportionment  payable  pursuant  to  subparagraph (2) of such paragraph

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     1  followed by the fixed fall payments payable pursuant to subparagraph (4)
     2  of such paragraph and then followed by the district's  payments  to  the
     3  teachers'  retirement  system pursuant to subparagraph (1) of such para-
     4  graph, and any remainder to be deducted from the individualized payments
     5  due  the  district  pursuant to paragraph b of such subdivision shall be
     6  deducted on a chronological basis starting with the earliest payment due
     7  the district.
     8    § 38. Special apportionment for public pension accruals.  a.  Notwith-
     9  standing any other provision of law, upon application to the commission-
    10  er  of education, not later than June 30, 2019, a school district eligi-
    11  ble for an apportionment pursuant to section 3602 of the  education  law
    12  shall  be eligible to receive an apportionment pursuant to this section,
    13  for the school year ending June 30, 2019 and  such  apportionment  shall
    14  not  exceed  the  additional  accruals  required  to  be  made by school
    15  districts in the 2004--2005 and 2005--2006 school years associated  with
    16  changes  for  such  public pension liabilities. The amount of such addi-
    17  tional accrual shall be certified to the commissioner  of  education  by
    18  the  president of the board of education or the trustees or, in the case
    19  of a city school district in a city  with  a  population  in  excess  of
    20  125,000  inhabitants,  the mayor of such city. Such application shall be
    21  made by a school district, after the board of education or trustees have
    22  adopted a resolution to do so and in the case of a city school  district
    23  in  a  city with a population in excess of 125,000 inhabitants, with the
    24  approval of the mayor of such city.
    25    b. The claim for an apportionment to be  paid  to  a  school  district
    26  pursuant  to  subdivision  a  of  this section shall be submitted to the
    27  commissioner of education on a form prescribed  for  such  purpose,  and
    28  shall  be  payable upon determination by such commissioner that the form
    29  has been submitted as prescribed. Such approved amounts shall be payable
    30  on the same day in September of the school year following  the  year  in
    31  which  application  was  made as funds provided pursuant to subparagraph
    32  (4) of paragraph b of subdivision 4 of section 92-c of the state finance
    33  law, on the audit and warrant  of  the  state  comptroller  on  vouchers
    34  certified  or  approved  by  the commissioner of education in the manner
    35  prescribed by law from moneys in the state lottery  fund  and  from  the
    36  general  fund  to  the  extent that the amount paid to a school district
    37  pursuant to this section exceeds the amount, if  any,  due  such  school
    38  district pursuant to subparagraph (2) of paragraph a of subdivision 1 of
    39  section  3609-a  of  the  education law in the school year following the
    40  year in which application was made.
    41    c. Notwithstanding the provisions of section 3609-a of  the  education
    42  law, an amount equal to the amount paid to a school district pursuant to
    43  subdivisions  a  and  b of this section shall first be deducted from the
    44  following payments due  the  school  district  during  the  school  year
    45  following  the  year  in which application was made pursuant to subpara-
    46  graphs (1), (2), (3), (4) and (5) of paragraph a  of  subdivision  1  of
    47  section  3609-a of the education law in the following order: the lottery
    48  apportionment payable pursuant to subparagraph  (2)  of  such  paragraph
    49  followed by the fixed fall payments payable pursuant to subparagraph (4)
    50  of  such  paragraph  and then followed by the district's payments to the
    51  teachers' retirement system pursuant to subparagraph (1) of  such  para-
    52  graph, and any remainder to be deducted from the individualized payments
    53  due  the  district  pursuant to paragraph b of such subdivision shall be
    54  deducted on a chronological basis starting with the earliest payment due
    55  the district.

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     1    § 39. a. Notwithstanding any other law,  rule  or  regulation  to  the
     2  contrary,  any moneys appropriated to the state education department may
     3  be suballocated to other state departments or agencies,  as  needed,  to
     4  accomplish the intent of the specific appropriations contained therein.
     5    b.  Notwithstanding any other law, rule or regulation to the contrary,
     6  moneys appropriated to the state education department from  the  general
     7  fund/aid  to  localities,  local  assistance  account-001,  shall be for
     8  payment of financial assistance, as  scheduled,  net  of  disallowances,
     9  refunds, reimbursement and credits.
    10    c.  Notwithstanding any other law, rule or regulation to the contrary,
    11  all moneys appropriated to the state education  department  for  aid  to
    12  localities shall be available for payment of aid heretofore or hereafter
    13  to  accrue  and may be suballocated to other departments and agencies to
    14  accomplish the intent of the specific appropriations contained therein.
    15    d. Notwithstanding any other law, rule or regulation to the  contrary,
    16  moneys  appropriated  to  the  state  education  department  for general
    17  support for public schools may be interchanged with any  other  item  of
    18  appropriation  for general support for public schools within the general
    19  fund local assistance account office of  prekindergarten  through  grade
    20  twelve education programs.
    21    § 40. Notwithstanding the provision of any law, rule, or regulation to
    22  the  contrary,  the  city school district of the city of Rochester, upon
    23  the consent of the board of  cooperative  educational  services  of  the
    24  supervisory  district  serving  its  geographic region may purchase from
    25  such board for the 2018--2019 school year,  as  a  non-component  school
    26  district, services required by article 19 of the education law.
    27    §  41.  The amounts specified in this section shall be a setaside from
    28  the state funds which each such district is  receiving  from  the  total
    29  foundation aid:
    30    a.  for the development, maintenance or expansion of magnet schools or
    31  magnet school programs for the 2018--2019  school  year.  For  the  city
    32  school  district  of  the  city of New York there shall be a setaside of
    33  foundation aid equal to forty-eight  million  one  hundred  seventy-five
    34  thousand  dollars  ($48,175,000) including five hundred thousand dollars
    35  ($500,000) for the Andrew Jackson High  School;  for  the  Buffalo  city
    36  school   district,   twenty-one  million  twenty-five  thousand  dollars
    37  ($21,025,000); for the Rochester city school district,  fifteen  million
    38  dollars  ($15,000,000);  for the Syracuse city school district, thirteen
    39  million dollars ($13,000,000); for the  Yonkers  city  school  district,
    40  forty-nine  million five hundred thousand dollars ($49,500,000); for the
    41  Newburgh city school district, four million six hundred forty-five thou-
    42  sand dollars ($4,645,000); for the Poughkeepsie  city  school  district,
    43  two million four hundred seventy-five thousand dollars ($2,475,000); for
    44  the Mount Vernon city school district, two million dollars ($2,000,000);
    45  for  the New Rochelle city school district, one million four hundred ten
    46  thousand dollars ($1,410,000); for the Schenectady city school district,
    47  one million eight hundred thousand dollars ($1,800,000);  for  the  Port
    48  Chester  city  school  district,  one million one hundred fifty thousand
    49  dollars ($1,150,000); for the White Plains city  school  district,  nine
    50  hundred  thousand  dollars ($900,000); for the Niagara Falls city school
    51  district, six hundred thousand dollars ($600,000); for the  Albany  city
    52  school  district,  three  million  five  hundred  fifty thousand dollars
    53  ($3,550,000); for the Utica city school district,  two  million  dollars
    54  ($2,000,000);  for  the Beacon city school district, five hundred sixty-
    55  six  thousand  dollars  ($566,000);  for  the  Middletown  city   school
    56  district,  four  hundred  thousand  dollars ($400,000); for the Freeport

        S. 7509--C                         149                        A. 9509--C
 
     1  union free school district, four hundred  thousand  dollars  ($400,000);
     2  for  the  Greenburgh  central  school  district,  three hundred thousand
     3  dollars ($300,000);  for  the  Amsterdam  city  school  district,  eight
     4  hundred  thousand  dollars  ($800,000);  for  the  Peekskill city school
     5  district, two hundred thousand dollars ($200,000); and  for  the  Hudson
     6  city school district, four hundred thousand dollars ($400,000).
     7    b.  Notwithstanding any inconsistent provision of law to the contrary,
     8  a school district setting aside such foundation  aid  pursuant  to  this
     9  section  may  use  such  setaside  funds  for:  (i) any instructional or
    10  instructional support costs associated with the operation  of  a  magnet
    11  school; or (ii) any instructional or instructional support costs associ-
    12  ated with implementation of an alternative approach to promote diversity
    13  and/or enhancement of the instructional program and raising of standards
    14  in  elementary and secondary schools of school districts having substan-
    15  tial concentrations of minority students.
    16    c. The commissioner of education shall not be authorized  to  withhold
    17  foundation aid from a school district that used such funds in accordance
    18  with  this  paragraph,  notwithstanding any inconsistency with a request
    19  for proposals issued by such commissioner for the purpose of  attendance
    20  improvement  and  dropout prevention for the 2018--2019 school year, and
    21  for any city school district in a city having a population of more  than
    22  one  million,  the  setaside  for  attendance  improvement  and  dropout
    23  prevention shall equal the amount set aside in the base  year.  For  the
    24  2018--2019  school  year,  it  is  further provided that any city school
    25  district in a city having a population of more than  one  million  shall
    26  allocate  at  least  one-third  of any increase from base year levels in
    27  funds set aside pursuant to the requirements of this section to communi-
    28  ty-based organizations. Any increase required pursuant to  this  section
    29  to  community-based  organizations  must  be  in addition to allocations
    30  provided to community-based organizations in the base year.
    31    d. For the purpose of teacher support for the 2018--2019 school  year:
    32  for  the city school district of the city of New York, sixty-two million
    33  seven hundred seven thousand dollars ($62,707,000); for the Buffalo city
    34  school district, one million seven hundred  forty-one  thousand  dollars
    35  ($1,741,000); for the Rochester city school district, one million seven-
    36  ty-six  thousand  dollars  ($1,076,000);  for  the  Yonkers  city school
    37  district,  one  million  one  hundred   forty-seven   thousand   dollars
    38  ($1,147,000);  and  for the Syracuse city school district, eight hundred
    39  nine thousand dollars ($809,000). All funds made available to  a  school
    40  district  pursuant  to  this section shall be distributed among teachers
    41  including prekindergarten teachers and teachers of adult vocational  and
    42  academic  subjects in accordance with this section and shall be in addi-
    43  tion to salaries heretofore or hereafter negotiated or  made  available;
    44  provided,  however,  that all funds distributed pursuant to this section
    45  for the current year shall be deemed to incorporate all  funds  distrib-
    46  uted  pursuant to former subdivision 27 of section 3602 of the education
    47  law for prior years. In school districts where the teachers are  repres-
    48  ented  by  certified  or  recognized  employee organizations, all salary
    49  increases funded pursuant to this section shall be determined  by  sepa-
    50  rate  collective  negotiations  conducted pursuant to the provisions and
    51  procedures of article 14 of the civil service law,  notwithstanding  the
    52  existence  of  a  negotiated  agreement  between a school district and a
    53  certified or recognized employee organization.
    54    § 42. Support of public libraries. The  moneys  appropriated  for  the
    55  support  of  public  libraries by a chapter of the laws of 2017 enacting
    56  the aid to localities budget shall  be  apportioned  for  the  2018-2019

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     1  state  fiscal  year  in  accordance with the provisions of sections 271,
     2  272, 273, 282, 284, and 285 of the  education  law  as  amended  by  the
     3  provisions  of this chapter and the provisions of this section, provided
     4  that library construction aid pursuant to section 273-a of the education
     5  law  shall  not  be  payable  from the appropriations for the support of
     6  public libraries and provided further that no library, library system or
     7  program, as defined by the commissioner of education, shall receive less
     8  total system or program aid than it  received  for  the  year  2001-2002
     9  except as a result of a reduction adjustment necessary to conform to the
    10  appropriations for support of public libraries.
    11    Notwithstanding  any other provision of law to the contrary the moneys
    12  appropriated for the support of public libraries for the year  2018-2019
    13  by a chapter of the laws of 2018 enacting the education, labor and fami-
    14  ly  assistance  budget  shall  fulfill the state's obligation to provide
    15  such aid and, pursuant to a plan developed by the commissioner of educa-
    16  tion and approved by the director of the  budget,  the  aid  payable  to
    17  libraries  and  library systems pursuant to such appropriations shall be
    18  reduced proportionately to assure that the total amount of  aid  payable
    19  does not exceed the total appropriations for such purpose.
    20    § 42-a. Subdivision a of section 5 of chapter 121 of the laws of 1996,
    21  relating  to  authorizing  the  Roosevelt  union free school district to
    22  finance deficits by the issuance of serial bonds, as amended by  section
    23  38  of part YYY of chapter 59 of the laws of 2017, is amended to read as
    24  follows:
    25    a. Notwithstanding any other provisions of law,  upon  application  to
    26  the  commissioner of education submitted not sooner than April first and
    27  not later than June thirtieth of the applicable school year, the  Roose-
    28  velt  union  free school district shall be eligible to receive an appor-
    29  tionment pursuant to this chapter for salary expenses, including related
    30  benefits, incurred between April first and June thirtieth of such school
    31  year.  Such apportionment shall not exceed: for the 1996-97 school  year
    32  through   the  [2017-18]  2018-19  school  year,  four  million  dollars
    33  ($4,000,000); for the  [2018-19]  2019-20  school  year,  three  million
    34  dollars ($3,000,000); for the [2019-20] 2020-21 school year, two million
    35  dollars ($2,000,000); for the [2020-21] 2021-22 school year, one million
    36  dollars  ($1,000,000);  and  for the [2021-22] 2022-23 school year, zero
    37  dollars.   Such annual application shall be  made  after  the  board  of
    38  education  has  adopted  a  resolution to do so with the approval of the
    39  commissioner of education.
    40    § 42-b. Subdivision 4 of section 3627 of the education law, as amended
    41  by section 53 of part A of chapter 54 of the laws of 2016, is amended to
    42  read as follows:
    43    4. Notwithstanding any other provision of law  to  the  contrary,  any
    44  expenditures for transportation provided pursuant to this section in the
    45  two  thousand thirteen--two thousand fourteen school year and thereafter
    46  and otherwise eligible for transportation aid  pursuant  to  subdivision
    47  seven of section thirty-six hundred two of this article shall be consid-
    48  ered  approved  transportation expenses eligible for transportation aid,
    49  provided further that for the two thousand thirteen--two thousand  four-
    50  teen  school year such aid shall be limited to eight million one hundred
    51  thousand dollars and for the two thousand fourteen--two thousand fifteen
    52  school year such aid shall be limited to the sum of twelve  million  six
    53  hundred  thousand  dollars plus the base amount and for the two thousand
    54  fifteen--two thousand sixteen school year and thereafter such aid  shall
    55  be  limited  to  the  sum  of  [seventeen]  eighteen million [one] eight
    56  hundred and fifty thousand dollars plus the base amount. For purposes of

        S. 7509--C                         151                        A. 9509--C
 
     1  this subdivision, "base amount" means the amount of  transportation  aid
     2  paid  to  the school district for expenditures incurred in the two thou-
     3  sand twelve--two thousand thirteen school year for  transportation  that
     4  would  have  been  eligible  for  aid  pursuant to this section had this
     5  section been in effect in such school year, except that subdivision  six
     6  of this section shall be deemed not to have been in effect. And provided
     7  further  that  the school district shall continue to annually expend for
     8  the transportation described in subdivision one of this section at least
     9  the expenditures used for the base amount.
    10    § 43. Severability. The provisions of this act shall be severable, and
    11  if the application of  any  clause,  sentence,  paragraph,  subdivision,
    12  section  or  part  of  this  act  to any person or circumstance shall be
    13  adjudged by any court of competent  jurisdiction  to  be  invalid,  such
    14  judgment shall not necessarily affect, impair or invalidate the applica-
    15  tion of any such clause, sentence, paragraph, subdivision, section, part
    16  of  this  act  or  remainder  thereof,  as the case may be, to any other
    17  person or circumstance, but shall be confined in its  operation  to  the
    18  clause,  sentence,  paragraph,  subdivision,  section  or  part  thereof
    19  directly involved in the controversy in which such judgment  shall  have
    20  been rendered.
    21    §  44.  This act shall take effect immediately, and shall be deemed to
    22  have been in full force and effect on and after April 1, 2018; provided,
    23  however, that:
    24    1. Sections one, nine, nine-a, nine-b, ten, eleven, twelve,  thirteen,
    25  fourteen,  fifteen,  sixteen, seventeen, eighteen, nineteen, twenty-one,
    26  twenty-two, twenty-three, thirty-six, forty and forty-one  of  this  act
    27  shall take effect July 1, 2018; and
    28    2.    Sections  four and four-a of this act shall expire and be deemed
    29  repealed June 30, 2023; and
    30    3. The amendments to chapter 756 of the  laws  of  1992,  relating  to
    31  funding  a  program for work force education conducted by the consortium
    32  for worker education in New York city made by sections  twenty-five  and
    33  twenty-six  of  this act shall not affect the repeal of such chapter and
    34  shall be deemed repealed therewith; and
    35    4. Section twenty-eight of this act shall be deemed to  have  been  in
    36  full  force and effect on and after the effective date of section 140 of
    37  chapter 82 of the laws of 1995; and
    38    5.  The amendments to paragraph b-1 of subdivision 4 of  section  3602
    39  of the education law made by section nine-b of this act shall not affect
    40  the expiration of such paragraph and shall expire therewith.
 
    41                                  PART DDD
 
    42    Section  1.  Paragraph  (c) of subdivision 2 of section 1 of part A of
    43  chapter 85 of the laws of 2017, relating to creating the  Lake  Ontario-
    44  St.  Lawrence  Seaway  flood recovery and International Joint Commission
    45  Plan 2014 mitigation grant program, as amended by section 2 of part J of
    46  chapter 61 of the laws of 2017, is amended to read as follows:
    47    (c) The New York state urban development corporation shall  administer
    48  this  grant program, which shall not exceed in the aggregate $15,000,000
    49  plus any funds directed from the programs authorized in  subdivisions  3
    50  and  4  of this section. Such corporation and other relevant state agen-
    51  cies and state authorities  are  hereby  empowered  to  establish  grant
    52  guidelines  and  additional  eligibility criteria as deemed necessary to
    53  effectuate the administration of this program. Any grant guidelines  and
    54  eligibility  criteria  established  by  the corporation pursuant to this

        S. 7509--C                         152                        A. 9509--C
 
     1  subdivision shall be equivalent to, and shall not  be  more  restrictive
     2  than,  those  established by the New York State Urban Development Corpo-
     3  ration, doing business as the Empire State Development  Corporation,  in
     4  the  grant  programs it administered pursuant to part H of chapter 56 of
     5  the laws of 2011. In providing assistance pursuant to this  subdivision,
     6  the  New  York state urban development corporation shall give preference
     7  to applicants that demonstrate the greatest  need,  based  on  available
     8  flood damage data provided by applicable state and/or federal agencies.
     9    §  2. Paragraph (c) of subdivision 3 of section 1 of part A of chapter
    10  85 of the laws of  2017,  relating  to  creating  the  Lake  Ontario-St.
    11  Lawrence  Seaway  flood recovery and International Joint Commission Plan
    12  2014 mitigation grant program, as amended by section  2  of  part  J  of
    13  chapter 61 of the laws of 2017, is amended to read as follows:
    14    (c)  The  affordable  housing  corporation shall administer this grant
    15  program, which shall not exceed in the aggregate  $15,000,000  plus  any
    16  funds  directed  from the programs authorized in subdivisions 2 and 4 of
    17  this section. Such corporation and other relevant state agency or  state
    18  authorities are hereby empowered to establish grant guidelines and addi-
    19  tional eligibility criteria as deemed necessary to effectuate the admin-
    20  istration  of this program.  Any grant guidelines and eligibility crite-
    21  ria established by the corporation pursuant to this subdivision shall be
    22  equivalent to, and shall not be more restrictive than, those established
    23  by the New York State Urban Development Corporation, doing  business  as
    24  the  Empire  State  Development  Corporation,  in  the grant programs it
    25  administered pursuant to part H of chapter 56 of the laws of 2011.    In
    26  providing  assistance pursuant to this subdivision, the affordable hous-
    27  ing corporation shall give preference to applicants that demonstrate the
    28  greatest need, based on available flood damage data provided by applica-
    29  ble state and/or federal agencies.
    30    § 3. Paragraph (c) of subdivision 4 of section 1 of part A of  chapter
    31  85  of  the  laws  of  2017,  relating  to creating the Lake Ontario-St.
    32  Lawrence Seaway flood recovery and International Joint  Commission  Plan
    33  2014  mitigation  grant  program,  as  amended by section 2 of part J of
    34  chapter 61 of the laws of 2017, is amended to read as follows:
    35    (c) The housing trust fund corporation  shall  administer  this  grant
    36  program,  which  shall  not exceed in the aggregate $15,000,000 plus any
    37  funds directed from the programs authorized in subdivisions 2 and  3  of
    38  this  section.  Such  corporation,  and other relevant state agencies or
    39  state authorities, is hereby empowered to establish grant guidelines and
    40  additional eligibility criteria, based on available  flood  damage  data
    41  provided by applicable state and/or federal agencies, as it deems neces-
    42  sary to effectuate the administration of this program.  Any grant guide-
    43  lines  and  eligibility criteria established by the corporation pursuant
    44  to this subdivision shall be  equivalent  to,  and  shall  not  be  more
    45  restrictive than, those established by the New York State Urban Develop-
    46  ment  Corporation, doing business as the Empire State Development Corpo-
    47  ration, in the grant programs it administered  pursuant  to  part  H  of
    48  chapter  56  of  the laws of 2011.   In providing assistance pursuant to
    49  this subdivision, the corporation shall give  preference  to  applicants
    50  that demonstrate the greatest need, based on available flood damage data
    51  provided by applicable state and/or federal agencies.
    52    § 4. This act shall take effect immediately.
 
    53                                  PART EEE

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     1    Section  1.  The  tax department shall be required to set up an online
     2  application system for taxpayers to submit claims for reimbursements  of
     3  payments  of interest on fixed and final determinations of underpayments
     4  of federal tax liability for the 2019, 2020 and 2021 tax year that arise
     5  from the taxpayers' reliance on amendments to the tax law enacted in the
     6  year  2018.  In  order to receive such reimbursement, taxpayers shall be
     7  required to submit their reimbursement claims to the department of taxa-
     8  tion and finance within 60 days of making their payments of interest  to
     9  the internal revenue service.
    10    § 2. This act shall take effect immediately.
 
    11                                  PART FFF
 
    12    Section  1.  This Part enacts into law major components of legislation
    13  relating to the conversion of certain entities  that  have  been  issued
    14  certificates  of  authority pursuant to article forty-four of the public
    15  health law. Each component is wholly contained within a Subpart  identi-
    16  fied  as  Subparts  A  and  B.  The  effective  date for each particular
    17  provision contained within such Subpart is set forth in the last section
    18  of such Subpart.  Any  provision  in  any  section  contained  within  a
    19  Subpart,  including  the  effective  date  of the Subpart, which makes a
    20  reference to a section "of this act", when used in connection with  that
    21  particular  component,  shall  be deemed to mean and refer to the corre-
    22  sponding section of the Subpart in which it is found. Section  three  of
    23  this Part sets forth the general effective date of this Part.
 
    24                                  SUBPART A

    25    Section  1.  The  state finance law is amended by adding a new section
    26  92-hh to read as follows:
    27    § 92-hh. Health care transformation fund. 1. There  is  hereby  estab-
    28  lished in the joint custody of the state comptroller and the commission-
    29  er of taxation and finance a fund to be known as the "health care trans-
    30  formation fund".
    31    2.  Such fund shall consist of moneys paid thereto from (a) contingent
    32  reserves redeployed pursuant to section forty-four  hundred  sixteen  of
    33  the  public  health law, (b) moneys transferred to such fund pursuant to
    34  law, and (c) contributions, consisting of grants of any money, including
    35  grants or other financial assistance from any agency  of  government  or
    36  any other source, to be paid into this fund.
    37    3.  Moneys  in the health care transformation fund shall be kept sepa-
    38  rate and shall not be commingled with any other moneys in the custody of
    39  the state comptroller and the commissioner of taxation and finance.
    40    4. Notwithstanding any provision of law to the contrary, moneys of the
    41  health care transformation fund shall be available for transfer  to  any
    42  other  fund  of  the state as authorized and directed by the director of
    43  the budget to  support  health  care  delivery,  including  for  capital
    44  investment,  debt  retirement or restructuring, housing and other social
    45  determinants of health, or transitional operating support to health care
    46  providers.
    47    5. Within fifteen days after executing  or  modifying  an  allocation,
    48  transfer,  distribution  or  other use of the health care transformation
    49  fund, the commissioner shall provide written notice to the chairs of the
    50  senate finance committee, the assembly ways  and  means  committee,  the
    51  senate  and  assembly insurance committees, and the senate and  assembly
    52  health committees. Such notice shall include, but shall not  be  limited

        S. 7509--C                         154                        A. 9509--C
 
     1  to,  information  on  the  amount,  date, and purpose of the allocation,
     2  transfer, distribution, or  other  use,  and  the  methodology  used  to
     3  distribute the moneys.
     4    6.  The  director of the budget shall provide quarterly reports to the
     5  chair of the  senate finance committee and the  chair  of  the  assembly
     6  ways and means committee on the receipts and distributions of the health
     7  care transformation fund, including an itemization  of such receipts and
     8  disbursements,  the  historical  and  projected  expenditures,  and  the
     9  projected fund balance.
    10    § 2. This act shall take effect immediately.
 
    11                                  SUBPART B
 
    12    Section 1. The public health law is amended by adding  a  new  section
    13  4416 to read as follows:
    14    §  4416.  Excess reserves of certain health maintenance organizations.
    15  1. The commissioner is authorized to require  any  comprehensive  health
    16  services  plan  issued  a special purpose certificate of authority under
    17  section forty-four hundred three-a of this article, that  satisfies  the
    18  definition  of  corporation  in  subparagraph  five  of paragraph (a) of
    19  section one hundred two of the  not-for-profit  corporation  law  or  is
    20  exempt  from taxation under section 501 of the Internal  Revenue Code of
    21  1986 to submit all financial and other books and records the commission-
    22  er deems necessary in order to evaluate an organization's reserves.  The
    23  commissioner, in consultation with the superintendent of the  department
    24  of  financial  services,  shall examine such books and records and shall
    25  issue a report on the health maintenance  organization's  reserves.    A
    26  request  under  this section may be made no more than two times per year
    27  per plan.
    28    2. Except for any public  benefit  corporation,  the  commissioner  is
    29  authorized  to promulgate regulations establishing a presumptive reserve
    30  ceiling for any comprehensive health  services  plan  issued  a  special
    31  purpose  certificate  of  authority  under  section  forty-four  hundred
    32  three-a of this article that satisfies the definition of corporation  in
    33  subparagraph  five  of  paragraph  (a) of section one hundred two of the
    34  not-for-profit corporation law or that is  exempt  from  taxation  under
    35  section 501 of the Internal Revenue Code of 1986. Such regulations shall
    36  express  the  presumptive reserve ceiling as a percentage of the minimum
    37  contingent reserves applicable to such health maintenance organizations.
    38  The presumptive reserve ceiling shall be no less than one hundred  fifty
    39  percent  of the minimum contingent reserves applicable to such plans. In
    40  the event that the commissioner determines that a plan subject  to  this
    41  subdivision  has  reserves  in excess of the presumptive reserve ceiling
    42  for two consecutive quarters, the commissioner may  make  a  preliminary
    43  determination  that  all  or a portion of such reserves in excess of the
    44  ceiling should be redeployed by depositing such excess reserves  in  the
    45  health  care  transformation  fund pursuant to subdivision three of this
    46  section. Prior to making a preliminary determination,  the  commissioner
    47  shall  consider  whether  such redeployment is consistent with financial
    48  soundness and efficiency and to the extent to which  such  reserves  are
    49  being  maintained  consistent  with the programmatic goals of the state.
    50  Upon making such a preliminary determination, the department shall noti-
    51  fy the plan and the plan shall be  afforded  an  opportunity  to  submit
    52  information  to the department to justify why such reserves in excess of
    53  the ceiling are necessary and should not be  so  redeployed.    Provided

        S. 7509--C                         155                        A. 9509--C
 
     1  however,  under no circumstances shall the redeployment of such reserves
     2  for any plan exceed seven hundred and fifty million dollars annually.
     3    3.  If,  after  considering the information submitted by the plan, the
     4  commissioner adheres to the preliminary determination that the  reserves
     5  in  excess  of  the ceiling should be redeployed, the commissioner shall
     6  direct that such reserves be deposited to the health care transformation
     7  fund established pursuant to section ninety-two-hh of the state  finance
     8  law  or its successor to be used for investment in the transformation of
     9  health care delivery, including for capital investment, debt  retirement
    10  or  restructuring,  housing  and other social determinants of health, or
    11  transitional operating support to health care providers, pursuant  to  a
    12  plan  prepared  by  the commissioner and approved by the director of the
    13  division of the budget.
    14    4. Notwithstanding any law to the contrary, on or after August  first,
    15  two  thousand  eighteen  no  entity  subject  to subdivision two of this
    16  section shall transfer or loan any funds to any subsidiary or member  of
    17  the  entity's holding company system or to a member or stockholder where
    18  a purpose of the transfer or loan is to avoid the  application  of  this
    19  section.
    20    § 2. This act shall take effect August 1, 2018 and shall expire and be
    21  deemed  repealed  August  1, 2023, but, shall not apply to any entity or
    22  any subsidiary or affiliate of such entity that disposes  of  all  or  a
    23  material  portion  of its assets pursuant to a transaction that: (1) was
    24  the subject of a request for  regulatory  approval  first  made  to  the
    25  commissioner  of  health between January 1, 2017, and December 31, 2017;
    26  and (2) receives regulatory approval from  the  commissioner  of  health
    27  prior to July 31, 2018.
    28    § 2. Severability clause. If any clause, sentence, paragraph, subdivi-
    29  sion,  section  or subpart of this act shall be adjudged by any court of
    30  competent jurisdiction to be invalid, such judgment  shall  not  affect,
    31  impair,  or  invalidate  the remainder thereof, but shall be confined in
    32  its operation to the clause, sentence, paragraph,  subdivision,  section
    33  or  subpart  thereof  directly involved in the controversy in which such
    34  judgment shall have been rendered. It  is  hereby  declared  to  be  the
    35  intent  of the legislature that this act would have been enacted even if
    36  such invalid provisions had not been included herein.
    37    § 3. This act shall take effect immediately  provided,  however,  that
    38  the  applicable effective date of Subparts A and B of this Part shall be
    39  as specifically set forth in the last section of such Subparts.

    40                                  PART GGG
 
    41    Section 1. The opening paragraph of subdivision 3 of  section  5-a  of
    42  the  legislative law, as amended by section 1 of part S of chapter 57 of
    43  the laws of 2016, is amended to read as follows:
    44    Any member of the assembly serving in a special capacity in a position
    45  set forth in the following schedule shall  be  paid  the  allowance  set
    46  forth  in such schedule only for the legislative term commencing January
    47  first, two thousand [seventeen] nineteen and terminating December  thir-
    48  ty-first, two thousand [eighteen] twenty:
    49    §  2.  Section  13  of  chapter  141 of the laws of 1994, amending the
    50  legislative law and the state finance law relating to the operation  and
    51  administration of the legislature, as amended by section 1 of part CC of
    52  chapter 55 of the laws of 2017, is amended to read as follows:
    53    §  13.  This  act shall take effect immediately and shall be deemed to
    54  have been in full force and effect as of April 1, 1994,  provided  that,

        S. 7509--C                         156                        A. 9509--C
 
     1  the  provisions  of  section  5-a  of  the legislative law as amended by
     2  sections two and two-a of this act shall take effect on January 1, 1995,
     3  and provided further that, the provisions of article 5-A of the legisla-
     4  tive  law  as  added  by section eight of this act shall expire June 30,
     5  [2018] 2019 when upon such date the provisions of such article shall  be
     6  deemed  repealed;  and  provided further that section twelve of this act
     7  shall be deemed to have been in full force and effect on and after April
     8  10, 1994.
     9    § 3. This act shall take effect  immediately,  provided,  however,  if
    10  section  two  of  this  act  shall take effect on or after June 30, 2018
    11  section two of this act shall be deemed to have been in full  force  and
    12  effect on and after June 30, 2018.
 
    13                                  PART HHH
 
    14    Section  1.  There  is  hereby established a compensation committee to
    15  examine, evaluate and make  recommendations  with  respect  to  adequate
    16  levels  of compensation, non-salary benefits, and allowances pursuant to
    17  section 5-a of the legislative law,  for  members  of  the  legislature,
    18  statewide  elected  officials,  and  those state officers referred to in
    19  section 169 of the executive law. The committee shall  be  comprised  of
    20  the  chief  judge of the state of New York, the comptroller of the state
    21  of New York, the chairman of the State University of New York  board  of
    22  trustees and 52nd comptroller for the state of New York, the comptroller
    23  for the city of New York, and the chairman of the city university of New
    24  York board of trustees and 42nd comptroller for the city of New York.
    25    §  2.  1. In accordance with the provisions of this act, the committee
    26  shall examine the prevailing adequacy of pay levels, allowances pursuant
    27  to section 5-a of the legislative law, and  other  non-salary  benefits,
    28  for  members  of the legislature, statewide elected officials, and those
    29  state officers referred to in section 169 of the executive law.
    30    2. The committee shall determine whether,  on  January  1,  2019,  the
    31  annual  salary  and  allowances of members of the legislature, statewide
    32  elected officials, and salaries of state officers referred to in section
    33  169 of the executive law, warrant an increase.
    34    3. In discharging its responsibilities under subdivision two  of  this
    35  section,  the  committee shall take into account all appropriate factors
    36  including, but not limited  to:  the  parties'  performance  and  timely
    37  fulfillment  of their statutory and Constitutional responsibilities; the
    38  overall economic climate; rates of inflation; changes  in  public-sector
    39  spending; the levels of compensation and non-salary benefits received by
    40  executive  branch  officials  and legislators of other states and of the
    41  federal government; the levels of compensation and  non-salary  benefits
    42  received by comparable professionals in government, academia and private
    43  and  nonprofit  enterprise; the ability to attract talent in competition
    44  with comparable private sector positions; and  the  state's  ability  to
    45  fund increases in compensation and non-salary benefits.
    46    4.  a.  The  committee  may  implement cost-of-living adjustments that
    47  apply annually and/or phase-in salary adjustments annually for 3  years,
    48  provided  that no such adjustment shall be implemented beyond January 1,
    49  2021.
    50    b. Any phase-in of a salary increase or cost of living adjustment will
    51  be conditioned upon performance of the executive and legislative  branch
    52  and  upon the timely legislative passage of the budget for the preceding
    53  year.

        S. 7509--C                         157                        A. 9509--C
 
     1    c. For purposes of paragraph b of this subdivision, the term "legisla-
     2  tive passage of the budget" shall have the same meaning  as  defined  in
     3  subdivision 3 of section 5 of the legislative law.
     4    §  3.  1. The committee shall only meet within the state and must hold
     5  at least one hearing at which the public will be afforded an opportunity
     6  to provide comments.  The committee may hold additional public  hearings
     7  as it deems necessary. Such additional hearings, if any, may allow for a
     8  public comment period.
     9    2.  The  members  of  the  committee shall receive no compensation for
    10  their services but shall be allowed their actual and necessary  expenses
    11  incurred  in  the  performance  of  their  duties  hereunder.    Nothing
    12  contained herein shall prohibit a member of the committee from receiving
    13  his or her salary earned by reason of their state employee position. The
    14  members of the committee shall perform the duties herein personally,  no
    15  delegation of authority or attendance is allowed.
    16    3.  No  member of the committee shall be disqualified from holding any
    17  other public office or employment, nor shall he or she forfeit any  such
    18  office  or  employment  by  reason of his or her appointment pursuant to
    19  this section, notwithstanding the provisions of any general, special  or
    20  local law, regulation, ordinance or city charter.
    21    4.  To the maximum extent feasible, the committee shall be entitled to
    22  request and receive and shall utilize and be provided with such  facili-
    23  ties,  resources  and  data  of  any court, department, division, board,
    24  bureau, committee, agency or public authority of the state or any  poli-
    25  tical subdivision thereof as it may reasonably request to properly carry
    26  out its powers and duties pursuant to this act.
    27    5. The committee may request, and shall receive, reasonable assistance
    28  from  state  agency personnel as is necessary for the performance of its
    29  function.
    30    § 4. 1. The committee shall make a report  to  the  governor  and  the
    31  legislature of its findings, conclusions, determinations and recommenda-
    32  tions,  if  any, and should submit such report by December 10, 2018. Any
    33  findings, conclusions, determinations and recommendations in the  report
    34  must be adopted by a majority vote of the committee.  Each member of the
    35  committee shall report their vote and describe their reasoning for their
    36  determination.
    37    2.  Each  recommendation made to implement a determination pursuant to
    38  section two of this act shall have the force of law,  and  shall  super-
    39  sede,  where  appropriate, inconsistent provisions of section 169 of the
    40  executive law, and sections 5 and 5-a of  the  legislative  law,  unless
    41  modified  or  abrogated by statute prior to January first of the year as
    42  to which such determination applies to legislative and executive compen-
    43  sation.
    44    § 5. Date of  entitlement  to  salary  increase.  Notwithstanding  the
    45  provisions of this act or of any other law, each phase of an increase in
    46  salary  or compensation of any member, official, or officer provided for
    47  by this act shall be added to the salary or compensation of such member,
    48  statewide elected official, or officer at the beginning of that  payroll
    49  period  the  first  day  of  which  is nearest to, but not prior to, the
    50  effective date of such increase as provided  in  this  act.  The  annual
    51  salaries  as prescribed pursuant to this act, whenever adjusted pursuant
    52  to the provisions of this act, shall be rounded to the nearest  multiple
    53  of one hundred dollars.
    54    §  6.  Notwithstanding  Part  E of chapter 60 of the laws of 2015, the
    55  committee established pursuant to this act, while  in  existence,  shall
    56  make all determinations of legislative salaries and allowances and sala-

        S. 7509--C                         158                        A. 9509--C
 
     1  ries  of  statewide  elected officials and those officers referred to in
     2  section 169 of the executive law.  Upon  the  repeal  of  the  committee
     3  created  by this act, the commission established under Part E of chapter
     4  60  of  the  laws  of 2015 shall resume its responsibility to review and
     5  examine such salaries and allowances in accordance  with  the  terms  of
     6  such Part E.
     7    §  7.  This  act shall take effect immediately and shall expire and be
     8  deemed repealed December 31, 2018; provided,  however,  any  recommenda-
     9  tions  of  the  committee  that have been determined prior to such date,
    10  including 3 annual cost of living or salary adjustments, shall  continue
    11  to be in effect until amended or repealed by a subsequent recommendation
    12  of the commission on legislative, judicial and executive compensation or
    13  by passage of a new statute.
 
    14                                  PART III
 
    15    Section  1.  Section  5  of part HH of chapter 59 of the laws of 2014,
    16  amending the tax law relating to a  musical  and  theatrical  production
    17  credit, is amended to read as follows:
    18    § 5. This act shall take effect immediately, provided that section two
    19  of  this  act  shall  take effect on January 1, 2015, and shall apply to
    20  taxable years beginning on or after January 1,  2015,  with  respect  to
    21  "qualified  production  expenditures"  and "transportation expenditures"
    22  paid or incurred on or after such effective date, regardless of  whether
    23  the  production  of  the  qualified  musical  or  theatrical  production
    24  commenced before such date, provided further that this act shall  expire
    25  and be deemed repealed [4] 8 years after such date.
    26    § 2. This act shall take effect immediately.
 
    27                                  PART JJJ
 
    28    Section 1. Short title. This act shall be known an may be cited as the
    29  "Democracy Protection Act".
    30    §  2.  Section  14-100  of the election law is amended by adding a new
    31  subdivision 17 to read as follows:
    32    17. "foreign national" means foreign national as such term is  defined
    33  by  subsection  (b)  of  section  30121 of title 52 of the United States
    34  code.
    35    § 3. Section 14-106 of the election law, as amended by  section  3  of
    36  subpart  C  of  part  H of chapter 55 of the laws of 2014, is amended to
    37  read as follows:
    38    § 14-106. Political communication. The statements required to be filed
    39  under the provisions of this article next succeeding a primary,  general
    40  or  special  election  shall  be accompanied by a copy of all broadcast,
    41  cable or satellite schedules and scripts, [internet]  paid  internet  or
    42  digital,  print and other types of advertisements, pamphlets, circulars,
    43  flyers, brochures, letterheads and other  printed  matter  purchased  or
    44  produced,  and  reproductions  of statements or information published to
    45  five hundred or more members of a general public audience by computer or
    46  other electronic device including but not limited to electronic mail  or
    47  text message, purchased in connection with such election by or under the
    48  authority  of  the  person  filing the statement or the committee or the
    49  person on whose behalf it is filed, as the case  may  be.  Such  copies,
    50  schedules and scripts shall be preserved by the officer with whom or the
    51  board  with  which  it  is required to be filed for a period of one year
    52  from the date of filing thereof.

        S. 7509--C                         159                        A. 9509--C
 
     1    § 4. Paragraph (a) of subdivision 1 of section 14-107 of the  election
     2  law,  as  amended  by  section 1 of part A of chapter 286 of the laws of
     3  2016, is amended to read as follows:
     4    (a)  "Independent  expenditure"  means an expenditure made by an inde-
     5  pendent expenditure committee [conveyed to five hundred or more  members
     6  of  a  general  public  audience]  in  the form of (i) an audio or video
     7  communication via broadcast, cable or satellite, (ii) a written communi-
     8  cation via  advertisements,  pamphlets,  circulars,  flyers,  brochures,
     9  letterheads  or (iii) other published statements, where such expenditure
    10  is conveyed to five hundred or more members of a  general  public  audi-
    11  ence,  or  in  the  form  of  any paid internet or digital advertisement
    12  targeted to fifty or more members of a general public  audience,  which:
    13  (i) irrespective of when such communication is made, contains words such
    14  as  "vote,"  "oppose,"  "support," "elect," "defeat," or "reject," which
    15  call for the election or defeat of  the  clearly  identified  candidate,
    16  (ii)  refers to and advocates for or against a clearly identified candi-
    17  date or ballot proposal on or after January first of  the  year  of  the
    18  election  in  which  such  candidate  is seeking office or such proposal
    19  shall appear on the ballot, or (iii) within sixty days before a  general
    20  or  special  election  for  the office sought by the candidate or thirty
    21  days before a primary election, includes or references a clearly identi-
    22  fied candidate.  An independent expenditure shall not  include  communi-
    23  cations where such candidate, the candidate's political committee or its
    24  agents,  a  party committee or its agents, or a constituted committee or
    25  its agents or a political committee formed to  promote  the  success  or
    26  defeat  of  a  ballot  proposal  or  its agents, did authorize, request,
    27  suggest, foster or cooperate in such communication.
    28    § 5. Subdivision 2 of section 14-107 of the election law,  as  amended
    29  by section 2 of part A of chapter 286 of the laws of 2016, is amended to
    30  read as follows:
    31    2.  Whenever  any  person makes an independent expenditure [that costs
    32  one thousand dollars or more in the aggregate], such communication shall
    33  clearly state the  name  of  the  person  who  paid  for,  or  otherwise
    34  published  or  distributed  the communication and state, with respect to
    35  communications regarding candidates,  that  the  communication  was  not
    36  expressly  authorized  or  requested  by any candidate, or by any candi-
    37  date's political committee or any of its agents.
    38    § 6. The opening paragraph of subdivision 3 of section 14-107  of  the
    39  election  law,  as  amended by section 3 of part A of chapter 286 of the
    40  laws of 2016, is amended to read as follows:
    41    Any person prior to making any  independent  expenditure  shall  first
    42  register  with the state board of elections as a political committee and
    43  as an independent expenditure committee in conformance with this article
    44  provided, however, that no foreign national, government, instrumentality
    45  or agent may register as an independent expenditure  committee  for  the
    46  purpose  of  making  independent  expenditures  in  any  state  or local
    47  election. Such person  shall  comply  with  all  disclosure  obligations
    48  required for political committees by law and shall provide the following
    49  additional information upon registration:
    50    §  7.  Subparagraph  (i)  of paragraph (a) of subdivision 4 of section
    51  14-107 of the election law, as added by section 4 of part A  of  chapter
    52  286 of the laws of 2016, is amended to read as follows:
    53    (i)  Any independent expenditure committee who has registered pursuant
    54  to subdivision three of this section shall disclose to the  state  board
    55  of  elections  electronically, once a week on Monday any contribution to
    56  such committee of one thousand dollars or more [or],  any  expenditures,

        S. 7509--C                         160                        A. 9509--C
 
     1  except  paid  internet and digital advertisements, made by such [person]
     2  committee over five thousand dollars, and any independent expenditure in
     3  the form of a paid internet or digital advertisement over  five  hundred
     4  dollars made during the reporting period.
     5    §  8.  Subparagraph  (ii) of paragraph (a) of subdivision 4 of section
     6  14-107 of the election law, as added by section 4 of part A  of  chapter
     7  286 of the laws of 2016, is amended to read as follows:
     8    (ii) Any independent expenditure committee who has registered with the
     9  state  board  of elections pursuant to subdivision three of this section
    10  shall disclose to the state board of  elections  electronically,  within
    11  twenty-four  hours  [of  receipt],  any contribution to such independent
    12  expenditure committee of one thousand dollars  or  more  or  expenditure
    13  made  by  such  committee  over five thousand dollars made within thirty
    14  days before any primary, general, or special election.
    15    § 9. Subdivision 5 of section 14-107 of the election law, as added  by
    16  section  4  of subpart C of part H of chapter 55 of the laws of 2014, is
    17  amended to read as follows:
    18    5. A copy of all political communications paid for by the  independent
    19  expenditure,  including but not limited to broadcast, cable or satellite
    20  schedules and scripts,  advertisements,  pamphlets,  circulars,  flyers,
    21  brochures, letterheads and other printed matter and statements or infor-
    22  mation  conveyed  to  one  thousand  or more members of a general public
    23  audience by computer or other electronic devices, and paid  internet  or
    24  digital advertisements, shall be filed with the state board of elections
    25  with the statements required by this section.
    26    §  10.  Section  14-107 of the election law is amended by adding a new
    27  subdivision 5-a to read as follows:
    28    5-a. The state board of elections shall maintain  and  make  available
    29  online  for  public  inspection in a machine readable format, a complete
    30  record of any independent expenditure in the form of a paid internet  or
    31  digital  advertisement  required  to  be filed under subdivision five of
    32  this section. The record shall be maintained for a period no  less  than
    33  five  years  from  the  date of filing and contain a digital copy of the
    34  independent expenditure and the information provided on the registration
    35  form of the independent expenditure committee  making  such  expenditure
    36  pursuant to paragraphs (a) and (b) of subdivision three of this section.
    37  The  state board of elections shall promulgate rules necessary to comply
    38  with the provisions of this subdivision  which  shall  be  effective  no
    39  later  than  one  hundred  twenty  days after the effective date of this
    40  subdivision.
    41    § 11. The election law is amended by adding a new section 14-107-b  to
    42  read as follows:
    43    § 14-107-b. Independent expenditure verification. 1. Upon the purchase
    44  of a communication in the form of an independent expenditure, as defined
    45  in  section  14-107  of this article, each television or radio broadcast
    46  station, provider of cable or satellite television, or  online  platform
    47  shall  require  that  the  independent expenditure committee making such
    48  purchase file with such station, provider or  platform  a  copy  of  the
    49  registration  form  filed  by  such  committee  with  the state board of
    50  elections pursuant to subdivision three of section 14-107 of this  arti-
    51  cle.
    52    2.  The state board of elections shall promulgate regulations defining
    53  the scope of the term "online platform" as  used  in  this  section.  In
    54  promulgating  such  regulations, the state board shall take into account
    55  the number of unique United States visitors  to  the  platform  and  the
    56  extent to which the platform publishes paid internet or digital communi-

        S. 7509--C                         161                        A. 9509--C
 
     1  cations.   Any public-facing website, web application, or digital appli-
     2  cation, including, but not limited to, a social network, ad network,  or
     3  search  engine,  may  be designated an "online platform" pursuant to the
     4  state  board's  regulations.  Such  regulations  shall be promulgated no
     5  later than one hundred twenty days after  the  effective  date  of  this
     6  section.
     7    § 12. Subdivision 3 of section 14-126 of the election law, as added by
     8  section  6  of subpart C of part H of chapter 55 of the laws of 2014, is
     9  amended and a new subdivision 7 is added to read as follows:
    10    3. Any person who falsely identifies or knowingly  fails  to  identify
    11  any  independent  expenditure  as required by subdivision two of section
    12  14-107 of this article shall be subject to a civil  penalty  up  to  one
    13  thousand  dollars  or  up to the cost of the communication, whichever is
    14  greater, in a special proceeding or civil action brought  by  the  state
    15  board of elections chief enforcement counsel [or imposed directly by the
    16  state  board of elections] pursuant to paragraph (a) of subdivision five
    17  of section 3-104 of this chapter.  For purposes of this subdivision, the
    18  term "person" shall mean a person, group of persons, corporation,  unin-
    19  corporated  business  entity,  labor  organization or business, trade or
    20  professional association or organization or political committee.
    21    7. Any online platform that fails to comply with the  requirements  of
    22  section  14-107-b of this article shall be subject to a civil penalty up
    23  to one thousand dollars for each violation in a  special  proceeding  or
    24  civil  action  brought by the state board of elections chief enforcement
    25  counsel pursuant to paragraph (a) of subdivision five of  section  3-104
    26  of this chapter.
    27    §  13.  This  act shall take effect immediately and shall apply to all
    28  communications made on or after the thirtieth day following the date  on
    29  which  the rules promulgated by the state board of elections pursuant to
    30  subdivision 2 of section 14-107-b of this article, as added  by  section
    31  eleven  of  this  act,  shall  have become effective; provided that, the
    32  state board of elections shall  notify  the  legislative  bill  drafting
    33  commission  when  such rules are promulgated and effective in order that
    34  the commission may maintain an accurate and timely effective  data  base
    35  of the official text of the laws of the state of New York in furtherance
    36  of  effectuating the provisions of section 44 of the legislative law and
    37  section 70-b of the public officers law.
 
    38                                  PART KKK
 
    39    Section 1. This act shall be known and may be cited as the  "New  York
    40  City Rikers Island Jail Complex Replacement act".
    41    § 2. For the purposes of this act:
    42    (a)  "Authorized  entity"  shall  mean the New York City department of
    43  design and construction.
    44    (b) "Best value" shall mean  the  basis  for  awarding  contracts  for
    45  services  to  a  proposer  that  optimizes quality, cost and efficiency,
    46  price and performance criteria, which may include, but  is  not  limited
    47  to:
    48    (1) The quality of the proposer's performance on previous projects;
    49    (2) The timeliness of the proposer's performance on previous projects;
    50    (3) The level of customer satisfaction with the proposer's performance
    51  on previous projects;
    52    (4)  The  proposer's  record of performing previous projects on budget
    53  and ability to minimize cost overruns;
    54    (5) The proposer's ability to limit change orders;

        S. 7509--C                         162                        A. 9509--C
 
     1    (6) The proposer's ability to prepare appropriate project plans;
     2    (7) The proposer's technical capacities;
     3    (8) The individual qualifications of the proposer's key personnel;
     4    (9) The proposer's ability to assess and manage risk and minimize risk
     5  impact;
     6    (10) The proposer's financial capability;
     7    (11)  The  proposer's  ability to comply with applicable requirements,
     8  including the provisions of articles 145, 147 and 148 of  the  education
     9  law;
    10    (12)  The proposer's past record of compliance with federal, state and
    11  local laws, rules, licensing requirements, where applicable, and  execu-
    12  tive  orders, including but not limited to compliance with the labor law
    13  and other applicable labor and prevailing wage laws, article 15-A of the
    14  executive law, and any other  applicable  laws  concerning  minority-and
    15  women-owned business enterprise participation;
    16    (13) The proposer's record of complying with existing labor standards,
    17  maintaining  harmonious  labor  relations, and protecting the health and
    18  safety of workers and payment of wages above any locally-defined  living
    19  wage; and
    20    (14)  A quantitative factor to be used in evaluation of bids or offers
    21  for awarding of contracts for bidders or offerers that are certified  as
    22  minority-  or  women-owned business enterprises pursuant to article 15-A
    23  of the executive law, and certified pursuant to local law  as  minority-
    24  or  women-owned business enterprises. Where an agency identifies a quan-
    25  titative factor pursuant to this paragraph, the agency must specify that
    26  business certified as  minority-  or  women-owned  business  enterprises
    27  pursuant to article 15-A of the executive law as well as those certified
    28  as  minority- or women-owned business enterprises or pursuant to section
    29  thirteen hundred four of the New York City charter are eligible to qual-
    30  ify for such factor.  Nothing in this paragraph shall be construed as  a
    31  requirement  that such businesses be concurrently certified as minority-
    32  or women-owned business enterprises under both article 15-A of the exec-
    33  utive law and section 1304 of the New York City charter to  qualify  for
    34  such quantitative factor.
    35    (c)  "Cost  plus" shall mean compensating a contractor for the cost to
    36  complete a contract by reimbursing actual costs for labor, equipment and
    37  materials plus an additional amount for overhead and profit.
    38    (d) "Design-build contract" shall mean a contract for the  design  and
    39  construction  of a public work with a single entity, which may be a team
    40  comprised of separate entities.
    41    (e) "Project labor agreement" shall have  the  meaning  set  forth  in
    42  subdivision 1 of section 222 of the labor law. A project labor agreement
    43  shall  require  participation in apprentice training programs in accord-
    44  ance with paragraph (e) of subdivision 2 of such section.
    45    (f) "Public work" shall mean a public work in the  city  of  New  York
    46  related to the following, and shall refer to this public work:
    47    for  the construction or reconstruction of any new or existing correc-
    48  tional  facilities  by  the  New  York  City  department  of  design  or
    49  construction  where  such  construction  or reconstruction is determined
    50  necessary for the timely closure of the Rikers Island Jail  Complex  and
    51  where  such construction or reconstruction has been approved by majority
    52  vote of the New York state commission of correction.
    53    § 3. Any contract for a public work undertaken pursuant to  a  project
    54  labor agreement in accordance with section 222 of the labor law may be a
    55  design-build contract in accordance with this act.

        S. 7509--C                         163                        A. 9509--C
 
     1    §  4. Notwithstanding any general, special or local law, rule or regu-
     2  lation to the contrary, including but not limited to article 5-A of  the
     3  general  municipal  law, and in conformity with the requirements of this
     4  act, for any public work that has an estimated total cost  of  not  less
     5  than  ten  million dollars and is undertaken pursuant to a project labor
     6  agreement in accordance with section 222 of the labor law, an authorized
     7  entity charged with awarding a contract for  public  work  may  use  the
     8  alternative delivery method referred to as design-build contracts.
     9    (a)  A  contractor  selected by such authorized entity to enter into a
    10  design-build contract shall be selected through a  two-step  method,  as
    11  follows:
    12    (1)  Step  one.  Generation of a list of responding entities that have
    13  demonstrated  the  general  capability  to  perform   the   design-build
    14  contract.  Such  list  shall consist of a specified number of responding
    15  entities, as determined by an authorized entity, and shall be  generated
    16  based  upon  the  authorized  entity's review of responses to a publicly
    17  advertised request for qualifications.  The authorized entity's  request
    18  for  qualifications  shall  include  a general description of the public
    19  work, the maximum number of responding entities to be  included  on  the
    20  list,  the selection criteria to be used and the relative weight of each
    21  criteria in generating the list. Such selection criteria  shall  include
    22  the  qualifications  and experience of the design and construction team,
    23  organization, demonstrated responsibility, ability of the team or  of  a
    24  member  or  members  of the team to comply with applicable requirements,
    25  including the provisions of articles 145, 147, and 148 of the  education
    26  law, past record of compliance with the labor law, and such other quali-
    27  fications the authorized entity deems appropriate, which may include but
    28  are  not  limited  to  project  understanding,  financial capability and
    29  record of past performance. The authorized  entity  shall  evaluate  and
    30  rate  all  responding  entities to the request for qualifications. Based
    31  upon such ratings, the authorized entity shall list the responding enti-
    32  ties that shall receive a request for proposals in accordance with para-
    33  graph two of this subdivision.  To the extent consistent with applicable
    34  federal law, the authorized entity shall  consider,  when  awarding  any
    35  contract  pursuant  to this section, the participation of (i) responding
    36  entities that are certified as minority- or women-owned business  enter-
    37  prises  pursuant  to  article  15-A  of  the executive law, or certified
    38  pursuant to local law as minority- or women-owned business  enterprises;
    39  and  (ii) small business concerns identified pursuant to subdivision (b)
    40  of section 139-g of the state finance law.
    41    (2) Step two. Selection of the proposal which is the best value to the
    42  authorized entity. The authorized  entity  shall  issue  a  request  for
    43  proposals to the responding entities listed pursuant to paragraph one of
    44  this  subdivision.  If  such  a  responding entity consists of a team of
    45  separate entities, the entities that compromise such a team must  remain
    46  unchanged from the responding entity as listed pursuant to paragraph one
    47  of  this subdivision unless otherwise approved by the authorized entity.
    48  The request for proposals shall set forth the  public  work's  scope  of
    49  work,  and  other  requirements, as determined by the authorized entity,
    50  which may include separate goals for  work  under  the  contract  to  be
    51  performed  by  businesses certified as minority- or women-owned business
    52  enterprises pursuant to article 15-A of the executive law, or  certified
    53  pursuant  to local law as minority- or women-owned business enterprises.
    54  The request for proposals shall also specify the criteria to be used  to
    55  evaluate the responses and the relative weight of each of such criteria.
    56  Such  criteria  shall  include  the  proposal's cost, the quality of the

        S. 7509--C                         164                        A. 9509--C
 
     1  proposal's solution, the qualifications and experience of the  proposer,
     2  and  other  factors deemed pertinent by the authorized entity, which may
     3  include, but shall not be limited to, the proposal's manner and schedule
     4  of  project  implementation, the proposer's ability to complete the work
     5  in a timely and satisfactory manner, maintenance costs of the  completed
     6  public  work, maintenance of traffic approach, and community impact. Any
     7  contract awarded pursuant to this act shall be awarded to  a  responsive
     8  and  responsible  proposer,  which,  in consideration of these and other
     9  specified criteria deemed pertinent, offers the best  value,  as  deter-
    10  mined  by the authorized entity. The request for proposals shall include
    11  a statement that proposers shall designate in writing those portions  of
    12  the proposal that contain trade secrets or other proprietary information
    13  that  are to remain confidential; that the material designated as confi-
    14  dential shall be readily separable from the proposal.  Nothing  in  this
    15  subdivision  shall  be  construed to prohibit the authorized entity from
    16  negotiating final contract terms  and  conditions  including  cost.  All
    17  proposals  submitted shall be scored according to the criteria listed in
    18  the request for proposals and such final scores shall  be  published  on
    19  the authorized entity's website.
    20    (b)  An  authorized  entity  awarding  a  design-build  contract  to a
    21  contractor offering the best value may but shall not be required to  use
    22  the following types of contracts:
    23    (1)  A  cost-plus  not  to  exceed  guaranteed  maximum  price form of
    24  contract in which the authorized entity shall be entitled to monitor and
    25  audit all costs. In establishing the schedule and process for  determin-
    26  ing  a  guaranteed  maximum  price,  the contract between the authorized
    27  entity and the contractor shall:
    28    (i) Describe the scope of the work and the  cost  of  performing  such
    29  work,
    30    (ii) Include a detailed line item cost breakdown,
    31    (iii)  Include a list of all drawings, specifications and other infor-
    32  mation on which the guaranteed maximum price is based,
    33    (iv) Include the dates of substantial and final  completion  on  which
    34  the guaranteed maximum price is based, and
    35    (v) Include a schedule of unit prices; or
    36    (2) A lump sum contract in which the contractor agrees to accept a set
    37  dollar  amount  for  a  contract  which  comprises  a single bid without
    38  providing a cost breakdown for all costs such as for  equipment,  labor,
    39  materials,  as well as such contractor's profit for completing all items
    40  of work comprising the public work.
    41    § 5. Any contract entered into pursuant to this act  shall  include  a
    42  clause  requiring  that  any professional services regulated by articles
    43  145, 147 and 148 of the education law shall be performed and stamped and
    44  sealed, where appropriate, by a professional licensed in accordance with
    45  the appropriate articles.
    46    § 6. Construction or reconstruction  with  respect  to  each  contract
    47  entered  into  by  an  authorized  entity  pursuant to this act shall be
    48  deemed a "public work" to be performed in accordance with the provisions
    49  of article 8 of the labor law, as well as subject to sections 200,  240,
    50  241  and 242 of such law and enforcement of prevailing wage requirements
    51  pursuant to applicable law or, for projects or  public  works  receiving
    52  federal  aid,  applicable  federal requirements for prevailing wage. Any
    53  contract entered into pursuant  to  this  act  shall  include  a  clause
    54  requiring the selected design builder to obligate every tier of contrac-
    55  tor  working  on the public work to comply with the project labor agree-
    56  ment referenced in section three of this act, and shall include  project

        S. 7509--C                         165                        A. 9509--C
 
     1  labor   agreement   compliance  monitoring  and  enforcement  provisions
     2  consistent with the applicable project labor agreement.
     3    §  7.  Each  contract entered into by an authorized entity pursuant to
     4  this act shall comply with the  objectives  and  goals  with  regard  to
     5  minority-  and women-owned business enterprises pursuant to, as applica-
     6  ble, section 6-129 of the administrative code of the city of  New  York,
     7  or,  for  projects  or  public  works  receiving federal aid, applicable
     8  federal requirements for disadvantaged business enterprises or minority-
     9  and women-owned business enterprises.
    10    § 8. Public works undertaken by an authorized entity pursuant to  this
    11  act  shall  be  subject to the requirements of article 8 of the environ-
    12  mental conservation law, and, where applicable, the requirements of  the
    13  national environmental policy act.
    14    §  9.  (a)  Notwithstanding  any provision of law to the contrary, all
    15  rights or benefits, including terms and conditions  of  employment,  and
    16  protection  of  civil  service  and  collective bargaining status of all
    17  employees of authorized entities solely in connection  with  the  public
    18  works identified in subdivision (f) of section two of this act, shall be
    19  preserved and protected.
    20    (b)  Nothing  in this act shall result in the: (1) displacement of any
    21  currently  employed  worker  or  loss  of  position  (including  partial
    22  displacement  such  as  a  reduction  in the hours of non-overtime work,
    23  wages or employment benefits), or result in the impairment  of  existing
    24  collective  bargaining  agreements;  and (2) transfer of existing duties
    25  and functions related to maintenance and operations currently  performed
    26  by existing employees of authorized entities to a contractor.
    27    (c)  Employees  of  authorized  entities  using design-build contracts
    28  serving in positions in newly created titles shall be  assigned  to  the
    29  appropriate  bargaining  unit.  Nothing  contained  in this act shall be
    30  construed to affect (1) the existing rights of employees of  such  enti-
    31  ties  pursuant  to  an existing collective bargaining agreement, (2) the
    32  existing representational  relationships  among  employee  organizations
    33  representing employees of such entities, or (3) the bargaining relation-
    34  ships between such entities and such employee organizations.
    35    §  10. The submission of a proposal or responses or the execution of a
    36  design-build contract pursuant to this act shall not be construed to  be
    37  a violation of section 6512 of the education law.
    38    §  11.  Nothing  contained  in this act shall limit the right or obli-
    39  gation of any authorized entity to comply with  the  provisions  of  any
    40  existing contract or to award contracts as otherwise provided by law.
    41    §  12.  Any  construction or reconstruction performed pursuant to this
    42  act shall be subject to any applicable uniform land  use  review  proce-
    43  dures and local zoning requirements.
    44    §  13.  Before  the demolition of any correctional facility located on
    45  the Rikers Island Jail Complex, a substitute correctional facility  must
    46  be  identified and if such facility is defined as a public works project
    47  pursuant  to  this  act,  such  public  works  project  must  be   fully
    48  constructed before such demolition may occur.
    49    §  14.  This act shall take effect immediately and shall expire and be
    50  deemed repealed two years after such date, provided that,  public  works
    51  with  requests  for  qualifications issued prior to such repeal shall be
    52  permitted to continue under this act notwithstanding such repeal.
 
    53                                  PART LLL

        S. 7509--C                         166                        A. 9509--C
 
     1    Section 1. This act shall be known and may be cited as the  "New  York
     2  city housing authority modernization investment act".
     3    § 2. For the purposes of this act:
     4    (a)  "Authorized  entity"  shall  mean the New York city department of
     5  design and construction, and the New York city housing authority.
     6    (b) "Best value" shall mean  the  basis  for  awarding  contracts  for
     7  services  to  a  proposer  that  optimizes quality, cost and efficiency,
     8  price and performance criteria, which may include, but  is  not  limited
     9  to:
    10    (1) The quality of the proposer's performance on previous projects;
    11    (2) The timeliness of the proposer's performance on previous projects;
    12    (3) The level of customer satisfaction with the proposer's performance
    13  on previous projects;
    14    (4)  The  proposer's  record of performing previous projects on budget
    15  and ability to minimize cost overruns;
    16    (5) The proposer's ability to limit change orders;
    17    (6) The proposer's ability to prepare appropriate project plans;
    18    (7) The proposer's technical capacities;
    19    (8) The individual qualifications of the proposer's key personnel;
    20    (9) The proposer's ability to assess and manage risk and minimize risk
    21  impact;
    22    (10) The proposer's financial capability;
    23    (11) The proposer's ability to comply  with  applicable  requirements,
    24  including  the  provisions of articles 145, 147 and 148 of the education
    25  law;
    26    (12) The proposer's past record of compliance with federal, state  and
    27  local  laws, rules, licensing requirements, where applicable, and execu-
    28  tive orders, including but not limited to compliance with the labor  law
    29  and other applicable labor and prevailing wage laws, article 15-A of the
    30  executive  law,  and  any other applicable laws concerning minority- and
    31  women-owned business enterprise participation;
    32    (13) The proposer's record of complying with existing labor standards,
    33  maintaining harmonious labor relations, and protecting  the  health  and
    34  safety  of workers and payment of wages above any locally-defined living
    35  wage; and
    36    (14) A quantitative factor to be used in evaluation of bids or  offers
    37  for  awarding of contracts for bidders or offerers that are certified as
    38  minority- or women-owned business enterprises pursuant to  article  15-A
    39  of  the  executive law, and certified pursuant to local law as minority-
    40  or women-owned business enterprises. Where an agency identifies a  quan-
    41  titative factor pursuant to this paragraph, the agency must specify that
    42  businesses  certified  as  minority- or women-owned business enterprises
    43  pursuant to article 15-A of the executive law as well as those certified
    44  as minority- or women-owned business enterprises or pursuant to  section
    45  1304  of  the  New  York  City  charter are eligible to qualify for such
    46  factor. Nothing in this paragraph shall be construed  as  a  requirement
    47  that  such  businesses  be concurrently certified as minority- or women-
    48  owned business enterprises under both article 15-A of the executive  law
    49  and  section 1304 of the New York City charter to qualify for such quan-
    50  titative factors.  Such basis shall reflect, wherever  possible,  objec-
    51  tive and quantifiable analysis.
    52    (c)  "Cost  plus" shall mean compensating a contractor for the cost to
    53  complete a contract by reimbursing actual costs for labor, equipment and
    54  materials plus an additional amount for overhead and profit.

        S. 7509--C                         167                        A. 9509--C
 
     1    (d) "Design-build contract" shall mean a contract for the  design  and
     2  construction  of a public work with a single entity, which may be a team
     3  comprised of separate entities.
     4    (e)  "Project  labor  agreement"  shall  have the meaning set forth in
     5  subdivision 1 of section 222 of the labor law. A project labor agreement
     6  shall require participation in apprentice training programs  in  accord-
     7  ance with paragraph (e) of subdivision 2 of such section.
     8    (f)  "Public  work"  shall  mean a public work in the city of New York
     9  related to the following, and shall  refer  to  this  public  work;  the
    10  construction  or  reconstruction  of residential properties owned by the
    11  New York City  housing  authority  where  such  construction  or  recon-
    12  struction  is  required to remediate certain conditions of habitability,
    13  including but not limited to, roof repair, lead or  mold  abatement  and
    14  remediation,  plumbing  installation  or  repair, boiler installation or
    15  repair, or any structural  repair  where  such  construction  or  recon-
    16  struction  is  deemed  necessary in accordance with the terms of a state
    17  declaration of a disaster emergency pursuant to  section  402-d  of  the
    18  public housing law.
    19    §  3.  Any contract for a public work undertaken pursuant to a project
    20  labor agreement in accordance with section 222 of the labor law may be a
    21  design-build contract in accordance with this act.
    22    § 4. Notwithstanding any general, special or local law, rule or  regu-
    23  lation  to the contrary, including but not limited to article 5-A of the
    24  general municipal law, section 151 of the public  housing  law,  and  in
    25  conformity  with  the requirements of this act, for any public work that
    26  is undertaken pursuant to a project labor agreement in  accordance  with
    27  section 222 of the labor law, an authorized entity charged with awarding
    28  a  contract  for  public  work  may  use the alternative delivery method
    29  referred to as design-build contracts.
    30    (a) A contractor selected by such authorized entity to  enter  into  a
    31  design-build  contract  shall  be selected through a two-step method, as
    32  follows:
    33    (1) Step one. Generation of a list of responding  entities  that  have
    34  demonstrated   the   general  capability  to  perform  the  design-build
    35  contract. Such list shall consist of a specified  number  of  responding
    36  entities,  as determined by an authorized entity, and shall be generated
    37  based upon the authorized entity's review of  responses  to  a  publicly
    38  advertised  request for qualifications.  The authorized entity's request
    39  for qualifications shall include a general  description  of  the  public
    40  work,  the  maximum  number of responding entities to be included on the
    41  list, the selection criteria to be used and the relative weight of  each
    42  criteria  in  generating the list. Such selection criteria shall include
    43  the qualifications and experience of the design and  construction  team,
    44  organization,  demonstrated  responsibility, ability of the team or of a
    45  member or members of the team to comply  with  applicable  requirements,
    46  including  the provisions of articles 145, 147, and 148 of the education
    47  law, past record of compliance with the labor law, and such other quali-
    48  fications the authorized entity deems appropriate, which may include but
    49  are not limited  to  project  understanding,  financial  capability  and
    50  record  of  past  performance.  The authorized entity shall evaluate and
    51  rate all responding entities to the request  for  qualifications.  Based
    52  upon such ratings, the authorized entity shall list the responding enti-
    53  ties that shall receive a request for proposals in accordance with para-
    54  graph two of this subdivision.  To the extent consistent with applicable
    55  federal  law,  the  authorized  entity shall consider, when awarding any
    56  contract pursuant to this section, the participation of: (i)  responding

        S. 7509--C                         168                        A. 9509--C
 
     1  entities  that are certified as minority- or women-owned business enter-
     2  prises pursuant to article 15-A  of  the  executive  law,  or  certified
     3  pursuant  to local law as minority- or women-owned business enterprises;
     4  and  (ii) small business concerns identified pursuant to subdivision (b)
     5  of section 139-g of the state finance law.
     6    (2) Step two. Selection of the proposal which is the best value to the
     7  authorized entity. The authorized  entity  shall  issue  a  request  for
     8  proposals to the responding entities listed pursuant to paragraph one of
     9  this  subdivision.  If  such  a  responding entity consists of a team of
    10  separate entities, the entities that comprise such a  team  must  remain
    11  unchanged from the responding entity as listed pursuant to paragraph one
    12  of  this subdivision unless otherwise approved by the authorized entity.
    13  The request for proposals shall set forth the  public  work's  scope  of
    14  work,  and  other  requirements, as determined by the authorized entity,
    15  which may include separate goals for  work  under  the  contract  to  be
    16  performed  by  businesses certified as minority- or women-owned business
    17  enterprises pursuant to article 15-A of the executive law, or  certified
    18  pursuant  to local law as minority- or women-owned business enterprises.
    19  The request for proposals shall also specify the criteria to be used  to
    20  evaluate the responses and the relative weight of each of such criteria.
    21  Such  criteria  shall  include  the  proposal's cost, the quality of the
    22  proposal's solution, the qualifications and experience of the  proposer,
    23  and  other  factors deemed pertinent by the authorized entity, which may
    24  include, but shall not be limited to, the proposal's manner and schedule
    25  of project implementation, the proposer's ability to complete  the  work
    26  in  a timely and satisfactory manner, maintenance costs of the completed
    27  public work, maintenance of traffic approach, and community impact.  Any
    28  contract  awarded  pursuant to this act shall be awarded to a responsive
    29  and responsible proposer, which, in consideration  of  these  and  other
    30  specified  criteria  deemed  pertinent, offers the best value, as deter-
    31  mined by the authorized entity. The request for proposals shall  include
    32  a  statement that proposers shall designate in writing those portions of
    33  the proposal that contain trade secrets or other proprietary information
    34  that are to remain confidential; that the material designated as  confi-
    35  dential  shall  be  readily separable from the proposal. Nothing in this
    36  subdivision shall be construed to prohibit the  authorized  entity  from
    37  negotiating  final  contract  terms  and  conditions including cost. All
    38  proposals submitted shall be scored according to the criteria listed  in
    39  the  request  for  proposals and such final scores shall be published on
    40  the authorized entity's website.
    41    (b) An  authorized  entity  awarding  a  design-build  contract  to  a
    42  contractor  offering the best value may but shall not be required to use
    43  the following types of contracts:
    44    (1) A cost-plus  not  to  exceed  guaranteed  maximum  price  form  of
    45  contract in which the authorized entity shall be entitled to monitor and
    46  audit  all costs. In establishing the schedule and process for determin-
    47  ing a guaranteed maximum price,  the  contract  between  the  authorized
    48  entity and the contractor shall:
    49    (i)  Describe  the  scope  of the work and the cost of performing such
    50  work,
    51    (ii) Include a detailed line item cost breakdown,
    52    (iii) Include a list of all drawings, specifications and other  infor-
    53  mation on which the guaranteed maximum price is based,
    54    (iv)  Include  the  dates of substantial and final completion on which
    55  the guaranteed maximum price is based, and
    56    (v) Include a schedule of unit prices; or

        S. 7509--C                         169                        A. 9509--C
 
     1    (2) A lump sum contract in which the contractor agrees to accept a set
     2  dollar amount for a  contract  which  comprises  a  single  bid  without
     3  providing  a  cost breakdown for all costs such as for equipment, labor,
     4  materials, as well as such contractor's profit for completing all  items
     5  of work comprising the public work.
     6    §  5.  Any  contract entered into pursuant to this act shall include a
     7  clause requiring that any professional services  regulated  by  articles
     8  145, 147 and 148 of the education law shall be performed and stamped and
     9  sealed, where appropriate, by a professional licensed in accordance with
    10  the appropriate articles.
    11    §  6.  Construction  with  respect to each contract entered into by an
    12  authorized entity pursuant to this act shall be deemed a  "public  work"
    13  to  be  performed  in accordance with the provisions of article 8 of the
    14  labor law, as well as subject to sections 200, 240, 241 and 242 of  such
    15  law and enforcement of prevailing wage requirements pursuant to applica-
    16  ble law or, for projects or public works receiving federal aid, applica-
    17  ble  federal requirements for prevailing wage. Any contract entered into
    18  pursuant to this act shall  include  a  clause  requiring  the  selected
    19  design  builder  to  obligate  every  tier  of contractor working on the
    20  public work to comply with the project  labor  agreement  referenced  in
    21  section  three  of  this  act, and shall include project labor agreement
    22  compliance monitoring and enforcement  provisions  consistent  with  the
    23  applicable project labor agreement.
    24    §  7.  Each  contract entered into by an authorized entity pursuant to
    25  this act shall comply with the  objectives  and  goals  with  regard  to
    26  minority-  and women-owned business enterprises pursuant to, as applica-
    27  ble, section 6-129 of the administrative code of the city of  New  York,
    28  or,  for  projects  or  public  works  receiving federal aid, applicable
    29  federal requirements for disadvantaged business enterprises or minority-
    30  and women-owned business enterprises.
    31    § 8. Public works undertaken by an authorized entity pursuant to  this
    32  act  shall  be  subject to the requirements of article 8 of the environ-
    33  mental conservation law, and, where applicable, the requirements of  the
    34  national environmental policy act.
    35    §  9.  (a)  Notwithstanding  any provision of law to the contrary, all
    36  rights or benefits, including terms and conditions  of  employment,  and
    37  protection  of  civil  service  and  collective bargaining status of all
    38  employees of authorized entities solely in connection  with  the  public
    39  works identified in subdivision (f) of section two of this act, shall be
    40  preserved and protected.
    41    (b)  Nothing  in this act shall result in the: (1) displacement of any
    42  currently  employed  worker  or  loss  of  position  (including  partial
    43  displacement  such  as  a  reduction  in the hours of non-overtime work,
    44  wages or employment benefits), or result in the impairment  of  existing
    45  collective  bargaining  agreements;  and (2) transfer of existing duties
    46  and functions related to maintenance and operations currently  performed
    47  by existing employees of authorized entities to a contractor.
    48    (c)  Employees  of  authorized  entities  using design-build contracts
    49  serving in positions in newly created titles shall be  assigned  to  the
    50  appropriate  bargaining  unit.  Nothing  contained  in this act shall be
    51  construed to affect: (1) the existing rights of employees of such  enti-
    52  ties  pursuant  to  an existing collective bargaining agreement, (2) the
    53  existing representational  relationships  among  employee  organizations
    54  representing employees of such entities, or (3) the bargaining relation-
    55  ships between such entities and such employee organizations.

        S. 7509--C                         170                        A. 9509--C
 
     1    §  10. The submission of a proposal or responses or the execution of a
     2  design-build contract pursuant to this act shall not be construed to  be
     3  a violation of section 6512 of the education law.
     4    §  11.  Nothing  contained  in this act shall limit the right or obli-
     5  gation of any authorized entity to comply with  the  provisions  of  any
     6  existing contract or to award contracts as otherwise provided by law.
     7    §  12.  This act shall take effect immediately and shall expire and be
     8  deemed repealed 2 years after such date,  provided  that,  public  works
     9  with  requests  for  qualifications issued prior to such repeal shall be
    10  permitted to continue under this act notwithstanding such repeal.
 
    11                                  PART MMM

    12    Section 1. This act shall be known and may be cited as the  "New  York
    13  Pennsylvania Station Public Safety Improvements Act".
    14    § 2. It is hereby found and declared, that the rail and transportation
    15  facility  known  as  New  York  Pennsylvania Station ("Penn Station") is
    16  antiquated, substandard, and inadequate to meet  current  transportation
    17  and  public safety needs and presents an unreasonable safety risk to the
    18  public; Penn Station serves as a major transportation hub for the Metro-
    19  politan Transportation Authority ("MTA"), New York City Transit, Amtrak,
    20  the Long Island Railroad, and the New Jersey Transit. It serves hundreds
    21  of millions of passengers on an annual basis. Well over 600,000  passen-
    22  gers  travel  through Penn Station on a daily basis. This is more people
    23  than travel through LaGuardia, John F. Kennedy International, and Newark
    24  Liberty International airports combined. Penn  Station  is  in  need  of
    25  modernization  to  meet  public  safety needs. Penn Station is currently
    26  overcrowded, hard to navigate, at times often chaotic and has a  limited
    27  capacity  for security and proper policing. Penn Station is in desperate
    28  need of more access and egress to allow better entrance and exit capaci-
    29  ty and expedited evacuation  procedures.  In  this  time  of  heightened
    30  terrorist threats Penn Station needs more controlled points for security
    31  monitoring  and equipment. Passenger flow and security access must allow
    32  manageability in emergency situations. The  current  situation  poses  a
    33  clear  public  safety  hazard.  With  the  new adjoining Farley Building
    34  Moynihan Train Hall soon to be completed, the proposed  Gateway  Tunnel,
    35  and  improved Long Island Railroad access the number of commuters enter-
    36  ing Penn Station is expected to increase dramatically.
    37    § 3. It is further found and declared that such conditions and circum-
    38  stances require action to repair or redevelop such facilities into safe,
    39  modern, efficient facilities to assure the safety and comfort of travel-
    40  ers. Work is currently underway within Penn Station to improve  passage-
    41  ways,  concourses,  lighting  and  amenities.  Connections  with the new
    42  Moynihan Train Hall at Farley are also underway, as well as planning for
    43  remaining necessary  improvements  to  access  and  egress  and  to  the
    44  surrounding  areas  to  position  such  areas to accommodate and attract
    45  passengers and evolving technological and business and commercial  needs
    46  and practices.
    47    §  4. This is a pressing public safety and transportation issue and is
    48  a major objective for the State to resolve and  should  be  made  a  top
    49  priority.  MTA  and  the  New  York  state urban development corporation
    50  ("UDC") should coordinate and consult with community  leaders,  business
    51  groups and federal and city government to design a solution.
    52    § 5. The State will provide funds to UDC to begin with the planning of
    53  any such redevelopment.
    54    § 6. This act shall take effect immediately.

        S. 7509--C                         171                        A. 9509--C
 
     1                                  PART NNN
 
     2    Section  1. Paragraph 34 of subdivision (b) of section 1101 of the tax
     3  law, as amended by section 17 of part AAA of chapter 59 of the  laws  of
     4  2017, is amended to read as follows:
     5    (34)  Transportation service. The service of transporting, carrying or
     6  conveying a person or persons by livery service;  whether  to  a  single
     7  destination  or  to  multiple destinations; and whether the compensation
     8  paid by or on behalf of the passenger is based on  mileage,  trip,  time
     9  consumed  or  any  other  basis.  A service that begins and ends in this
    10  state is deemed intra-state even if it passes outside this state  during
    11  a  portion of the trip. However, transportation service does not include
    12  transportation of persons in connection  with  funerals.  Transportation
    13  service  includes  transporting,  carrying, or conveying property of the
    14  person being transported, whether owned  by  or  in  the  care  of  such
    15  person.  Notwithstanding the foregoing, transportation service shall not
    16  include a TNC prearranged trip, as  that  term  is  defined  in  article
    17  forty-four-B  of  the  vehicle  and  traffic law, that is subject to tax
    18  under article twenty-nine-B of this chapter.  In  addition  to  what  is
    19  included  in  the  definition  of  "receipt"  in paragraph three of this
    20  subdivision, receipts from the sale of transportation service subject to
    21  tax include any handling, carrying, baggage, booking  service,  adminis-
    22  trative,  mark-up,  additional,  or other charge, of any nature, made in
    23  conjunction  with  the  transportation  service.  Livery  service  means
    24  service  provided by limousine, black car or other motor vehicle, with a
    25  driver, but excluding (i) a taxicab, (ii) a bus, and (iii), in a city of
    26  one million or more in this state, an  affiliated  livery  vehicle,  and
    27  excluding  any scheduled public service. Limousine means [a] any vehicle
    28  with a seating capacity of up to fourteen persons, excluding the driver,
    29  and any vehicle with a seating capacity of between  fifteen  and  twenty
    30  persons,  excluding  the driver, that has only two axles and four tires.
    31  "Bus" means any motor vehicle  with  a  seating  capacity  of  at  least
    32  fifteen  persons,  excluding the driver, that does not otherwise qualify
    33  as a limousine.  Black car means a for-hire vehicle  dispatched  from  a
    34  central  facility.    "Affiliated livery vehicle" means a for-hire motor
    35  vehicle with a seating capacity of up  to  six  persons,  including  the
    36  driver,  other  than a black car or luxury limousine, that is authorized
    37  and licensed by the taxi and limousine  commission  of  a  city  of  one
    38  million  or  more  to  be dispatched by a base station located in such a
    39  city and regulated by such taxi and limousine commission; and the charg-
    40  es for service provided by an affiliated livery vehicle are on the basis
    41  of flat rate, time, mileage, or zones and not  on  a  garage  to  garage
    42  basis.
    43    §  2.  The  tax law is amended by adding a new article 29-C to read as
    44  follows:
    45                                ARTICLE 29-C
    46                            CONGESTION SURCHARGE
    47  Section 1299. Definitions.
    48          1299-A. Imposition of tax.
    49          1299-B. Liability for surcharge.
    50          1299-C. Registration.
    51          1299-D. Returns and payment of surcharge.
    52          1299-E. Records to be kept.
    53          1299-F. Secrecy of returns and reports.
    54          1299-G. Practice and procedure.
    55          1299-H. Deposit and disposition of revenue.

        S. 7509--C                         172                        A. 9509--C
 
     1          1299-I. Cooperation by regulatory agencies.
     2    §  1299.  Definitions.  (a) "Person" means an individual, partnership,
     3  limited liability company, society, association,  joint  stock  company,
     4  corporation,  estate,  receiver, trustee, assignee, referee or any other
     5  person  acting  in  a  fiduciary  or  representative  capacity,  whether
     6  appointed  by  a  court or otherwise, any combination of individuals and
     7  any other form of unincorporated enterprise owned or conducted by two or
     8  more persons.
     9    (b) "Motor vehicle" shall have the same meaning as the term is defined
    10  in section one hundred twenty-five of the vehicle and traffic law.
    11    (c) "For-hire vehicle" means a motor vehicle, other than an  ambulance
    12  as defined by section one hundred-b of the vehicle and traffic law and a
    13  bus  as  defined  in paragraph thirty-four of subdivision (b) of section
    14  eleven hundred one of this chapter, carrying passengers for hire.
    15    (d) "Pool vehicle" means a for-hire vehicle that is available for  the
    16  shared  provision of transportation by two or more passengers (or groups
    17  of passengers) that separately request transportation and (i)  are  each
    18  charged  the same predetermined amount per ride, or (ii) are each billed
    19  independently for a ride in an  amount  that  is  proportionate  to  the
    20  transportation they receive.
    21    (e)  "For-hire transportation trip" means transportation provided in a
    22  for-hire vehicle that is not a pool vehicle, regardless of the number of
    23  stops, for which a charge is made, but shall not include  transportation
    24  provided  by,  or  pursuant  to a contract with, school districts, or in
    25  connection with funerals.
    26    (f) "Congestion zone" means the geographic area of  the  city  of  New
    27  York, in the borough of Manhattan, south of and excluding 96th street.
    28    (g)  "Regulatory  agency" means any entity in the state that regulates
    29  any person or motor vehicle involved in the provision of for-hire trans-
    30  portation trips, including the owners, agents and  drivers  of  for-hire
    31  vehicles.
    32    §  1299-A.  Imposition  of  tax.  (a)  In addition to any other tax or
    33  assessment imposed by  this  chapter  or  other  law,  there  is  hereby
    34  imposed,  beginning on January first, two thousand nineteen, a surcharge
    35  on for-hire transportation trips of two dollars and  seventy-five  cents
    36  for  each  such  trip  that  originates and terminates in the congestion
    37  zone, for each such trip that  originates  anywhere  in  the  state  and
    38  terminates  within  the  congestion zone, for each such trip that origi-
    39  nates in the congestion zone and terminates anywhere in this state,  and
    40  for  each  such  trip that originates anywhere in the state, enters into
    41  the congestion zone while in transit, and  terminates  anywhere  in  the
    42  state.  For  purposes of this subsection, a for-hire transportation trip
    43  shall be deemed to originate in the congestion zone when any  requesting
    44  passenger  is  picked  up  there (or if the billing for the ride, or any
    45  portion thereof, is commenced there), and is deemed to terminate in  the
    46  congestion  zone  when  any  requesting  passenger is dropped off there.
    47  Provided however, if the for-hire transportation trip is provided  by  a
    48  for-hire  vehicle  that is also subject to article twenty-nine-A of this
    49  chapter, excluding a HAIL  vehicle as defined by such article, the  rate
    50  of  surcharge under this subsection shall be two dollars and fifty cents
    51  for each trip.
    52    (b) In addition to any other tax or assessment imposed by this chapter
    53  or other law, beginning on January first, two thousand  nineteen,  there
    54  is  hereby  imposed  on  transportation  provided  by  pool  vehicles  a
    55  surcharge of seventy-five cents for each person  that  both  enters  and

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     1  exits  the  pool  vehicle in the state, and who is picked up in, dropped
     2  off in, or travels through the congestion zone.
     3    (c) Notwithstanding the foregoing, the surcharge imposed by this arti-
     4  cle  shall not apply to transportation services that are administered by
     5  or on behalf of the  metropolitan  transportation  authority,  including
     6  paratransit services.
     7    (d)  Receipts subject to tax under paragraph ten of subdivision (c) of
     8  section eleven hundred five of this chapter, as well as the  gross  trip
     9  fare of every TNC prearranged trip as those terms are defined by section
    10  twelve  hundred  ninety-one  of this chapter, shall be deemed to exclude
    11  any surcharge imposed by this article.
    12    § 1299-B. Liability for surcharge. (a) Notwithstanding  any  provision
    13  of  law  to  the contrary, any person that dispatches a motor vehicle by
    14  any means that provides transportation that is subject  to  a  surcharge
    15  imposed  by  this article, including transportation network companies as
    16  defined in article forty-four-B of the vehicle and traffic law, shall be
    17  liable for the surcharge imposed by this article,  except  that  in  the
    18  case  of  taxicab  trips and HAIL vehicle trips that are also subject to
    19  tax pursuant to article twenty-nine-A of this chapter, only the  taxicab
    20  owner  or  HAIL  base liable for that tax shall be the person liable for
    21  the surcharge imposed by this article. For purposes of this section, the
    22  terms "taxicab trips," "HAIL vehicle trips," "taxicab owner," and  "HAIL
    23  base"  shall  have the same meaning as they do in section twelve hundred
    24  eighty of this chapter.
    25    (b) Notwithstanding any law to the contrary: (1) The surcharge imposed
    26  by this article must be passed along to passengers and separately stated
    27  on any receipt that is provided to such passengers. The passing along of
    28  such surcharge shall not be construed by  any  court  or  administrative
    29  body  as  the  imposition  of the surcharge on the person or entity that
    30  pays for the for-hire transportation trip. All regulatory agencies  must
    31  adjust  any  fares  that are authorized by them to include the surcharge
    32  imposed by this article, and  must  require  that  any  meter  or  other
    33  instrument  used  in  any  for-hire vehicle regulated by it to calculate
    34  fares be adjusted to include the surcharge.
    35    (2) Neither the failure of a regulatory agency to adjust fares nor the
    36  failure to adjust a meter or other instrument used in a for-hire vehicle
    37  to calculate fares shall relieve any person  liable  for  the  surcharge
    38  imposed by this article from the obligation to pay such surcharge.
    39    §  1299-C.  Registration.  (a)  Every  person liable for the surcharge
    40  imposed by this article shall file  with  the  commissioner  a  properly
    41  completed  application  for  a  certificate  of  registration, in a form
    42  prescribed by the commissioner. Such application shall be accompanied by
    43  a fee of one dollar and fifty cents, and shall set forth  the  name  and
    44  address  of  the  registrant, and any other information that the commis-
    45  sioner may require. Notwithstanding the forgoing, any person liable  for
    46  a  surcharge  imposed  by this article that will incur such liability no
    47  more than one time in any single calendar month shall not be subject  to
    48  the provisions of this paragraph.
    49    (b)  Except  as  otherwise  provided in this section, the commissioner
    50  shall issue a certificate of registration to each  person  that  applies
    51  for  one  for a specified term of not less than three years. Any certif-
    52  icate of registration referred to in this paragraph shall be subject  to
    53  renewal  in  accordance  with rules promulgated by the commissioner, and
    54  upon the payment of a fee of one dollar and fifty cents. Whether or  not
    55  such  certificate  of  registration  is  issued for a specified term, it
    56  shall be subject to suspension or revocation as  provided  for  in  this

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     1  section.  Each  certificate shall state the registrant, the registrant's
     2  taxpayer ID number, and vehicle  (or  vehicles)  it  is  applicable  to.
     3  Certificates  of  registration  issued pursuant to this article shall be
     4  non-assignable  and  non-transferable,  and  shall be surrendered to the
     5  commissioner immediately upon the registrant's ceasing to do business at
     6  the address provided in its application, unless  the  registrant  amends
     7  its  certificate of registration in accordance with rules promulgated by
     8  the commissioner. All registrants must notify the commissioner of chang-
     9  es to any of the information stated on their  certificate  of  registra-
    10  tion,  including vehicle changes, if any, on a calendar quarterly basis,
    11  and shall amend their certificates of registration accordingly.
    12    (c) (1) The commissioner may refuse to issue a certificate  of  regis-
    13  tration to a person, or may suspend or revoke a certificate of registra-
    14  tion  that was issued to a person, pursuant to this section upon finding
    15  that: (i) such person failed to pay any monies that are  finally  deter-
    16  mined  to  be  due for any tax or imposition that is administered by the
    17  commissioner; (ii) such person failed to file any report or return  that
    18  is  due  from it under this chapter; (iii) such person willfully filed a
    19  false report, return or other document due under this chapter; (iv) such
    20  person willfully violated any provision of this article, or any rule  or
    21  regulation  of the commissioner promulgated under this article; or (v) a
    22  certificate of registration issued pursuant  to  this  section  to  such
    23  person,  or  to  any business or entity under control of such person, or
    24  that is subject  to  substantially  the  same  ownership,  direction  or
    25  control  of  such  person, has been revoked or suspended within one year
    26  from the date on which a certificate of registration is filed.
    27    (2) A notice of proposed revocation, suspension or  refusal  to  issue
    28  shall be given to the person that applies for a certificate of registra-
    29  tion  pursuant  to this section in the manner prescribed for a notice of
    30  deficiency in subsection (a) of section one thousand eighty-one of  this
    31  chapter,  and except as otherwise provided herein, all the provisions of
    32  article twenty-seven of this chapter applicable to a notice of deficien-
    33  cy shall apply to a notice issued pursuant to this paragraph, insofar as
    34  such provisions can be made applicable to such  notice,  and  with  such
    35  modifications as may be necessary in order to adapt the language of such
    36  provisions  to  the  notice authorized by this paragraph. All notices of
    37  proposed revocation, suspension or refusal  to  issue  shall  contain  a
    38  statement  advising the person to whom it is issued that the suspension,
    39  revocation or refusal to issue may be challenged through a hearing proc-
    40  ess and that the petition for such challenge  must  be  filed  with  the
    41  division  of  tax  appeals  within  ninety days after the giving of such
    42  notice.
    43    (3) In the case of a proposed revocation or suspension, notice of such
    44  must be given to a person within three years from the date of the act or
    45  omission described in paragraph one of this subdivision, except that  in
    46  the  case  of acts involving falsity or fraud, such notice may be issued
    47  at any time.
    48    (4) In any of the  foregoing  instances  where  the  commissioner  may
    49  suspend  or revoke or refuse to issue a certificate of registration, the
    50  commissioner may condition the retention or issuance of a certificate of
    51  registration upon the filing of a bond or the  deposit  of  tax  in  the
    52  manner  provided in paragraph two or three of subdivision (e) of section
    53  eleven hundred thirty-seven of this chapter.
    54    (d) If the commissioner considers it necessary for the proper adminis-
    55  tration of the surcharge imposed by this article, he or she may  require
    56  every  person who holds a certificate of registration issued pursuant to

        S. 7509--C                         175                        A. 9509--C
 
     1  this section to apply for a new certificate of registration in such form
     2  and at such time as the commissioner may  prescribe,  and  to  surrender
     3  each previously issued certificate of registration. The commissioner may
     4  require  such  filing  and such surrender not more often than once every
     5  three years. Upon the filing of an application for a new certificate  of
     6  registration  and  the  surrender of all previous such certificates, the
     7  commissioner shall issue, within  such  time  as  the  commissioner  may
     8  prescribe,  a  new  certificate of registration, without charge, to each
     9  registrant.
    10    § 1299-D. Returns and payment of surcharge. (a)  Every  person  liable
    11  for  the  surcharge imposed by this article shall file a return with the
    12  commissioner on a monthly basis. Each return shall show  the  number  of
    13  for-hire transportation trips, or the number of pool vehicle passengers,
    14  subject  to the surcharge imposed by this article in the month for which
    15  the return is filed, along with such other information  as  the  commis-
    16  sioner  may require. The returns required by this section shall be filed
    17  within twenty days after the end of the month covered  thereby.  If  the
    18  commissioner  deems  it necessary to ensure the payment of the surcharge
    19  imposed by this article, he or she may require returns to  be  made  for
    20  shorter  periods  than  prescribed  by  the foregoing provisions of this
    21  section, and upon such dates as may be specified. The  form  of  returns
    22  shall  be prescribed by the commissioner and shall contain such informa-
    23  tion as the commissioner may deem  necessary  for  the  proper  adminis-
    24  tration  of  this  article. The commissioner may require that returns be
    25  filed electronically.
    26    (b) Every person liable for the  surcharge  imposed  by  this  article
    27  shall,  at  the  time of filing such return, pay to the commissioner the
    28  total amount of all surcharges due under this article. Such amount shall
    29  be due and payable on the date specified for the filing  of  the  return
    30  for such period, without regard to whether a return is filed, or whether
    31  the  return that is filed correctly shows the correct number of for-hire
    32  trips are subject the surcharge, or the  correct  surcharge  amount  due
    33  thereon.  The  commissioner may require that the surcharge be paid elec-
    34  tronically.
    35    (c) In addition to any other penalty or interest  provided  for  under
    36  this  article  or other law, and unless it is shown that such failure is
    37  due to reasonable cause and not  due  to  willful  neglect,  any  person
    38  liable  for the surcharge imposed by this article that fails to pay such
    39  surcharge when due shall be liable for a penalty in an amount  equal  to
    40  two hundred percent of the total surcharge amount that is due.
    41    §  1299-E.  Records  to be kept. Every person liable for the surcharge
    42  imposed by this article shall keep, and shall make available for  review
    43  upon demand by the commissioner:
    44    (1)  records  of  every  trip  provided or arranged by such person, or
    45  provided through the use of a for-hire vehicle owned or leased  by  such
    46  person, including all amounts paid, charged or due thereon, in such form
    47  as the commissioner may require;
    48    (2) true and complete copies of any records required to be kept by any
    49  applicable regulatory department or agency; and
    50    (3) such other records and information as the commissioner may require
    51  to perform his or her duties under this article.
    52    §  1299-F.  Secrecy  of  returns and reports. (a) Except in accordance
    53  with proper judicial order or as otherwise provided by law, it shall  be
    54  unlawful  for  the  commissioner, any officer or employee of the depart-
    55  ment, any person engaged or retained by the department on an independent
    56  contract basis, or any person who in any manner may acquire knowledge of

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     1  the contents of a return or report filed with the commissioner  pursuant
     2  to  this article, to divulge or make known in any manner any particulars
     3  set forth or disclosed in  any  such  return  or  report.  The  officers
     4  charged  with  the  custody  of  such  returns  and reports shall not be
     5  required to produce any of them or evidence  of  anything  contained  in
     6  them  in  any action or proceeding in any court, except on behalf of the
     7  commissioner in an action or proceeding under  the  provisions  of  this
     8  chapter,  or  in any other action or proceeding involving the collection
     9  of a tax due under this chapter to which the state, the commissioner  or
    10  an  agency that is authorized to permit or regulate the provision of any
    11  relevant transportation is a party or a claimant, or on  behalf  of  any
    12  party  to any action, proceeding or hearing under the provisions of this
    13  article, when the returns or the reports or the facts shown thereby  are
    14  directly involved in such action, proceeding or hearing, in any of which
    15  events  the  court,  or  in  the  case of a hearing, the division of tax
    16  appeals, may require the production of, and may  admit  in  evidence  so
    17  much  of  said  returns  or reports or of the facts shown thereby as are
    18  pertinent to the action or proceeding and no more. Nothing herein  shall
    19  be  construed,  however,  to  prohibit  the  commissioner, in his or her
    20  discretion, from allowing the inspection or delivery of a certified copy
    21  of any return or report filed under this article, or from providing  any
    22  information  contained  in  any  such  return or report, by or to a duly
    23  authorized officer or employee of the comptroller; nor to  prohibit  the
    24  inspection or delivery of a certified copy of any return or report filed
    25  under this article, or the provision of any information contained there-
    26  in,  by or to the attorney general or other legal representatives of the
    27  state when an action shall have been recommended or  commenced  pursuant
    28  to  this  chapter  in  which  such returns or reports or the facts shown
    29  thereby are directly involved; nor to  prohibit  the  commissioner  from
    30  providing or certifying to the division of budget or the comptroller the
    31  total  number  of  returns  or  reports  filed under this article in any
    32  reporting period and the total collections received  therefrom;  nor  to
    33  prohibit  the  delivery  to a person liable for the surcharge imposed by
    34  this article, or a duly authorized representative of such,  a  certified
    35  copy of any return or report filed by such person pursuant to this arti-
    36  cle,  nor  to prohibit the publication of statistics so classified as to
    37  prevent the identification of particular  returns  or  reports  and  the
    38  items  thereof;  nor  to  prohibit the disclosure, in such manner as the
    39  commissioner deems appropriate, of the names and other appropriate iden-
    40  tifying information of those  persons  required  to  pay  the  surcharge
    41  imposed by this article.
    42    (b) Notwithstanding the provisions of subdivision (a) of this section,
    43  the  commissioner may permit the secretary of the treasury of the United
    44  States or such secretary's delegate, or the authorized representative of
    45  either such officer, to inspect any return filed under this article,  or
    46  may  furnish to such officer or such officer's authorized representative
    47  an abstract of any such return or supply such  person  with  information
    48  concerning  an  item  contained  in any such return, or disclosed by any
    49  investigation of liability under this article, but such permission shall
    50  be granted or such information furnished only if the laws of the  United
    51  States  grant  substantially  similar  privileges to the commissioner or
    52  officer of this state charged with the administration of  the  surcharge
    53  imposed  by this article, and only if such information is to be used for
    54  purposes of tax administration only; and provided  further  the  commis-
    55  sioner  may  furnish  to  the  commissioner  of internal revenue or such
    56  commissioner's authorized representative such returns filed  under  this

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     1  article  and  other  tax  information, as such commissioner may consider
     2  proper, for use in court  actions  or  proceedings  under  the  internal
     3  revenue  code, whether civil or criminal, where a written request there-
     4  for  has  been made to the commissioner by the secretary of the treasury
     5  of the United States or such secretary's delegate, provided the laws  of
     6  the United States grant substantially similar powers to the secretary of
     7  the  treasury  of  the  United  States or his or her delegate. Where the
     8  commissioner has so authorized use of returns and other  information  in
     9  such  actions  or  proceedings, officers and employees of the department
    10  may testify in such actions or proceedings in respect to such returns or
    11  other information.
    12    (c) (1) Any officer or employee of the state  who  willfully  violates
    13  the  provisions  of  subdivision  (a) of this section shall be dismissed
    14  from office and be incapable of holding any public office for  a  period
    15  of five years thereafter.
    16    (2)  Cross-reference: For criminal penalties, see article thirty-seven
    17  of this chapter.
    18    § 1299-G. Practice and procedure. The provisions  of  article  twenty-
    19  seven  of this chapter shall apply with respect to the administration of
    20  and procedure with respect to the surcharge imposed by this  article  in
    21  the same manner and with the same force and effect as if the language of
    22  such  article twenty-seven had been incorporated in full into this arti-
    23  cle and had expressly referred to the surcharge imposed by this article,
    24  except to the extent that any such provision is either inconsistent with
    25  a provision of this article or is not relevant to this article.
    26    § 1299-H. Deposit and  disposition  of  revenue.  (a)  Any  surcharge,
    27  interest,  and penalties collected or received by the commissioner shall
    28  be deposited daily with such responsible banks, banking houses or  trust
    29  companies, as may be designated by the comptroller, to the credit of the
    30  comptroller  in trust for the metropolitan transportation authority.  An
    31  account may be established in one or more  of  such  depositories.  Such
    32  deposits  will  be  kept  separate and apart from all other money in the
    33  possession of the comptroller. The comptroller  shall  require  adequate
    34  security  from  all such depositories. Of the total revenue collected or
    35  received under this article, the comptroller shall retain such amount as
    36  the commissioner may determine to be necessary for  refunds  under  this
    37  article.  The commissioner is authorized and directed to deduct from the
    38  amounts  it  receives  under this article, before deposit into the trust
    39  accounts designated by the comptroller, a reasonable amount necessary to
    40  effectuate refunds of appropriations of the department to reimburse  the
    41  department  for the costs incurred to administer, collect and distribute
    42  the surcharge, interest, and penalties imposed by this article.
    43    (b) On or before the twelfth day of each month, after  reserving  such
    44  amount  for  such  refunds and deducting such amounts for such costs, as
    45  provided for in subdivision (a) of this section, the commissioner  shall
    46  certify to the comptroller the amount of revenues so received during the
    47  prior  month  as  a  result  of the surcharge, interest and penalties so
    48  imposed.  Notwithstanding any provision of law to  the  contrary,  after
    49  deducting  the  amounts  specified  in  the previous sentence, the first
    50  three hundred sixty-two million dollars collected or received in  calen-
    51  dar  year  two  thousand  nineteen,  the first three hundred one million
    52  dollars collected or received in calendar year two thousand twenty,  and
    53  the  first  three  hundred million dollars collected or received in each
    54  calendar year thereafter, shall be deposited by the comptroller, without
    55  appropriation, pursuant to subdivision (c) of  this  section.  The  next
    56  fifty  million  dollars collected or received in calendar year two thou-

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     1  sand nineteen, and in each year thereafter, in excess of funds collected
     2  and deposited pursuant to subdivision (c)  of  this  section,  shall  be
     3  deposited  by the comptroller, without appropriation, pursuant to subdi-
     4  vision (d) of this section, provided, however, that any uncommitted fund
     5  balance at the end of each calendar year through the approval process of
     6  subdivision  three  of  section  twelve  hundred seventy-i of the public
     7  authorities law shall be transferred on the last  business  day  of  the
     8  calendar  year  by  the  metropolitan  transportation authority from the
     9  outer borough  transportation  account  to  the  general  transportation
    10  account  of  the New York city transportation assistance fund created by
    11  section twelve hundred seventy-i of  the  public  authorities  law.  Any
    12  amounts  collected  or  received, in any year, that are in excess of the
    13  amounts deposited pursuant to subdivisions (c) and (d) of this  section,
    14  shall  be  deposited by the comptroller, without appropriation, pursuant
    15  to subdivision (e) of this section.
    16    (c) The amount of revenues so certified shall  be  paid  over  by  the
    17  fifteenth business day of each succeeding month from such account, with-
    18  out  appropriation,  into the subway action plan account of the New York
    19  city transportation assistance  fund  established  pursuant  to  section
    20  twelve hundred seventy-i of the public authorities law.
    21    (d)  The  amount  of  revenues  so certified that are in excess of the
    22  amounts deposited as provided in subdivision (c) of this section,  shall
    23  be paid over by the fifteenth business day of each succeeding month from
    24  such  account, without appropriation, into the outer borough transporta-
    25  tion account of the New York city transportation assistance fund  estab-
    26  lished  pursuant  to  section  twelve  hundred  seventy-i  of the public
    27  authorities law.
    28    (e) The amount of revenues so certified that  are  in  excess  of  the
    29  amounts  deposited  as  provided  in  subdivisions  (c)  and (d) of this
    30  section, shall be paid over  by  the  fifteenth  business  day  of  each
    31  succeeding  month  from  such  account,  without appropriation, into the
    32  general transportation account  of  the  New  York  city  transportation
    33  assistance fund established pursuant to section twelve hundred seventy-i
    34  of the public authorities law.
    35    (f)  Notwithstanding  any  provision  of  law  to  the  contrary,  any
    36  surcharge imposed by this article that is paid in connection with trans-
    37  portation provided to persons eligible for medical  assistance  who  are
    38  transported pursuant to section three hundred sixty-five-h of the social
    39  services  law shall be transferred on a quarterly basis from the account
    40  specified in paragraph (a) of this section to  the  Medicaid  management
    41  information system escrow fund. The commissioner of health shall collect
    42  the  Medicaid transportation data necessary to determine an amount to be
    43  transferred each quarter; provided that such amount shall be  reconciled
    44  in  the subsequent quarter to reflect actual Medicaid surcharge expendi-
    45  tures; and further provided  that  any  difference  between  the  amount
    46  transferred  and  the  reconciled amount shall be added to or subtracted
    47  from the amount transferred in the following quarter.
    48    § 1299-I. Cooperation by regulatory agencies. All regulatory  agencies
    49  shall  cooperate  with  and  assist  the  commissioner to effectuate the
    50  purposes of this article and the commissioner's  responsibilities  here-
    51  under.  Such cooperation shall include obtaining, furnishing, and timely
    52  updating current, complete and accurate names, addresses and  all  other
    53  information  concerning: (1) every for-hire vehicle owner, operator, and
    54  driver of for-hire vehicles licensed  or  permitted  by  such  licensing
    55  agency; (2) every agent of such person, if any; and (3) any other person
    56  or  entity  that is licensed or permitted by such licensing agency. Such

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     1  cooperation shall also include furnishing to the commissioner all  writ-
     2  ten,  computerized,  automated  or  electronic records in the regulatory
     3  agency's possession, or in the possession of any of its agents,  instru-
     4  mentalities,  contractors, or any other person authorized or required to
     5  obtain or possess such records or  information,  that  account  for  any
     6  transportation  and operation for hire provided by a licensed or permit-
     7  ted person or entity. Such information shall be provided to the  commis-
     8  sioner without cost, and in a format prescribed by the commissioner.
     9    § 3. Section 1825 of the tax law, as amended by section 20 of part AAA
    10  of chapter 59 of the laws of 2017, is amended to read as follows:
    11    §  1825.  Violation  of secrecy provisions of the tax law.--Any person
    12  who violates the provisions of subdivision (b)  of  section  twenty-one,
    13  subdivision one of section two hundred two, subdivision eight of section
    14  two  hundred  eleven, subdivision (a) of section three hundred fourteen,
    15  subdivision one or two of section  four  hundred  thirty-seven,  section
    16  four  hundred  eighty-seven,  subdivision  one  or  two  of section five
    17  hundred fourteen, subsection (e) of section  six  hundred  ninety-seven,
    18  subsection  (a)  of section nine hundred ninety-four, subdivision (a) of
    19  section eleven hundred forty-six, section twelve  hundred  eighty-seven,
    20  section twelve hundred ninety-six, section twelve hundred ninety-nine-F,
    21  subdivision (a) of section fourteen hundred eighteen, subdivision (a) of
    22  section  fifteen  hundred  eighteen,  subdivision (a) of section fifteen
    23  hundred fifty-five of this  chapter,  and  subdivision  (e)  of  section
    24  11-1797  of  the  administrative  code  of the city of New York shall be
    25  guilty of a misdemeanor.
    26    § 4. The public authorities law is amended by  adding  a  new  section
    27  1270-i to read as follows:
    28    § 1270-i. New York city transportation assistance fund. 1. The author-
    29  ity  shall create and establish a fund to be known as the "New York city
    30  transportation assistance fund" which shall be kept  separate  from  and
    31  shall  not be commingled with any other moneys of the authority. The New
    32  York city transportation assistance fund shall consist of three separate
    33  accounts: (i) the "subway action plan account"; (ii) the "outer  borough
    34  transportation account"; and (iii) the "general transportation account".
    35  The  authority  shall make deposits in the subway action plan account of
    36  the moneys received by it pursuant to the provisions of subdivision  (c)
    37  of  section  twelve  hundred  ninety-nine-H of the tax law in accordance
    38  with the provisions thereof, shall make deposits in  the  outer  borough
    39  transportation  account  of  the  moneys  received by it pursuant to the
    40  provisions of subdivision (d) of section twelve hundred ninety-nine-H of
    41  the tax law in accordance with the provisions thereof,  and  shall  make
    42  deposits in the general transportation account of the moneys received by
    43  it  pursuant  to  the  provisions  of  subdivision (e) of section twelve
    44  hundred ninety-nine-H of the tax law in accordance with  the  provisions
    45  thereof,  and  pursuant  to  the  provisions  of  section eleven hundred
    46  eleven-C of vehicle and traffic law.
    47    2. Moneys in the subway action plan account  shall  be  used  for  the
    48  exclusive  purpose  of  funding  the  operating and capital costs of the
    49  metropolitan transportation authority's  New  York  city  subway  action
    50  plan.  Such funds may be used for infrastructure including construction,
    51  reconstruction,  reconditioning  and  preservation   of   transportation
    52  systems,  facilities  and  equipment,  acquisition  of property, and for
    53  operating costs  including  personal  services,  non-personal  services,
    54  fringe benefits, and contractual services. Funds may also be used to pay
    55  or  to  reimburse  the  authority  for  its  payment of debt service and
    56  reserve requirements on that portion of authority bonds and notes issued

        S. 7509--C                         180                        A. 9509--C
 
     1  by the authority for capital costs of  the  metropolitan  transportation
     2  authority's New York city subway action plan.
     3    3.  Moneys  in  the outer borough transportation account shall be used
     4  for the exclusive purpose of funding the operating and capital costs  of
     5  metropolitan transportation authority facilities, equipment and services
     6  in  the  counties of Bronx, Kings, Queens and Richmond, and any projects
     7  improving transportation connections from  such  counties  to  New  York
     8  County.   Such   funds   may   be   used  for  infrastructure  including
     9  construction, reconstruction, reconditioning and preservation of  trans-
    10  portation  systems,  facilities  and equipment, acquisition of property,
    11  and  for  operating  costs  including  personal  services,  non-personal
    12  services,  fringe benefits, and contractual services.  Funds may also be
    13  used to fund a toll reduction program for any crossings under the juris-
    14  diction of the metropolitan transportation authority or its subsidiaries
    15  or affiliates.   Funds may also be used  to  pay  or  to  reimburse  the
    16  authority  for  its  payment of debt service and reserve requirements on
    17  that portion of authority bonds and notes that have been issued  by  the
    18  authority  specifically  for  the  authorized  purpose  of this account.
    19  Notwithstanding any law to the contrary, final approval of  the  use  of
    20  any  funds  paid  into the outer borough transportation account shall be
    21  unanimously approved by three members of the Metropolitan Transportation
    22  Authority Capital Program Review Board, established pursuant to  section
    23  twelve hundred sixty-nine-a of this title so designated pursuant to this
    24  subdivision.  For  purposes  of  such  final  approvals the three voting
    25  members are: the member appointed upon recommendation by  the  temporary
    26  president  of  the  senate;  the member appointed upon recommendation of
    27  speaker of the assembly; and the member appointed by the governor.
    28    4. Moneys in the general transportation  account  shall  be  used  for
    29  funding  the operating and capital costs of the metropolitan transporta-
    30  tion authority. Such funds may  be  used  for  infrastructure  including
    31  construction,  reconstruction, reconditioning and preservation of trans-
    32  portation systems, facilities and equipment,  acquisition  of  property,
    33  and  for  operating  costs  including  personal  services,  non-personal
    34  services, fringe benefits, and contractual services. Funds may  also  be
    35  used  to  pay  or  to  reimburse  the  authority for its payment of debt
    36  service and reserve requirements on that portion of authority bonds  and
    37  notes  that  have  been  issued  by  the  authority specifically for the
    38  purposes of this account.
    39    5. Any revenues deposited in the subway action plan account, the outer
    40  borough transportation account, or the  general  transportation  account
    41  pursuant  to  subdivision  one of this section shall be used exclusively
    42  for the purposes described, respectively, in  subdivisions  two,  three,
    43  and  four of this section. Such revenues shall only supplement and shall
    44  not supplant any federal, state, or local funds expended by  the  metro-
    45  politan transportation authority, such authority's affiliates or subsid-
    46  iaries for such respective purposes.
    47    6.  Any  revenues  deposited  into  the  New  York city transportation
    48  assistance fund pursuant to subdivision one of this section shall not be
    49  diverted into the general fund of the state, any other fund  established
    50  by  the  chapter  of  the laws of two thousand eighteen which added this
    51  subdivision, any other fund maintained for  the  support  of  any  other
    52  governmental  purpose, or for any other purpose not authorized by subdi-
    53  visions two, three and four of this section.
    54    7. The authority shall report on the receipt and  uses  of  all  funds
    55  received  by  the  New  York city transportation assistance fund, and in
    56  each of its accounts, to the director of the budget, the temporary pres-

        S. 7509--C                         181                        A. 9509--C
 
     1  ident of the senate, and the speaker of the assembly, on an annual basis
     2  no later than the first day of February.
     3    §  5.  The  public  authorities law is amended by adding a new section
     4  1279-d to read as follows:
     5    § 1279-d. Supplemental revenue reporting  program.  1.  On  or  before
     6  January  first,  two  thousand  nineteen,  the authority shall develop a
     7  supplemental revenue reporting program. Such  program  shall  provide  a
     8  detailed  accounting  of  the amount spent from supplemental revenues on
     9  actions, measures or projects undertaken to reduce major incidents  that
    10  have  been  found  to  cause  delays to the New York city subway system,
    11  including but not limited to: track incidents; signal  failure;  persons
    12  on  the  track;  police  and medical activity; structural and electrical
    13  problems; and broken traincar equipment. The  information  described  in
    14  this  subdivision,  including  the  spending  details and the associated
    15  category of major incident, shall be updated quarterly and be prominent-
    16  ly posted together on the authority's website.
    17    2. Definitions. For purposes of this section, "supplemental  revenues"
    18  shall  include  any  funds  appropriated by the state or the city of New
    19  York to support the NYC subway action plan approved by the board of  the
    20  authority  and  any revenues received pursuant to section twelve hundred
    21  ninety-nine-H of the tax law.
    22    § 6. Section 1111-c of the  vehicle  and  traffic  law,  as  added  by
    23  section 9 of part II of chapter 59 of the laws of 2010, paragraphs 1 and
    24  4  of  subdivision  (a),  subdivision  (b),  paragraphs 3, 4, 5 and 6 of
    25  subdivision (c) and subdivision (e) as amended by  chapter  239  of  the
    26  laws of 2015, is amended to read as follows:
    27    §  1111-c.  Owner liability for failure of operator to comply with bus
    28  lane restrictions. (a) 1. Notwithstanding any other  provision  of  law,
    29  the  city  of New York is hereby authorized and empowered to establish a
    30  bus rapid transit program imposing monetary liability on the owner of  a
    31  vehicle  for  failure  of  an  operator  thereof to comply with bus lane
    32  restrictions in such city in accordance  with  the  provisions  of  this
    33  section.  The  New  York city department of transportation or applicable
    34  mass transit agency, for purposes of the implementation of such program,
    35  shall operate bus lane photo devices only within designated bus lanes in
    36  such bus rapid transit program. Such  bus  lane  photo  devices  may  be
    37  stationary  or  mobile and shall be activated at locations determined by
    38  such department of transportation  and/or  on  buses  selected  by  such
    39  department  of  transportation  in consultation with the applicable mass
    40  transit agency, however, the applicable mass  transit  agency  may  also
    41  install  no less than fifty mobile bus lane photo devices on buses oper-
    42  ating on designated bus lanes in such bus rapid  transit  program  below
    43  96th  street  in  the borough of Manhattan, in consultation with the New
    44  York city department of transportation for the purposes of this section.
    45    2. Any image or images captured by bus lane  photo  devices  shall  be
    46  inadmissible  in  any disciplinary proceeding convened by the applicable
    47  mass transit agency or any subsidiary thereof and any proceeding  initi-
    48  ated  by the department involving licensure privileges of bus operators.
    49  Any mobile bus lane photo device mounted on  a  bus  shall  be  directed
    50  outwardly  from  such  bus  to  capture  images  of vehicles operated in
    51  violation of bus lane restrictions, and images produced by  such  device
    52  shall  not be used for any other purpose in the absence of a court order
    53  requiring such images to be produced.
    54    3. The city of New York shall adopt and enforce  measures  to  protect
    55  the privacy of drivers, passengers, pedestrians and cyclists whose iden-

        S. 7509--C                         182                        A. 9509--C

     1  tity  and  identifying  information  may be captured by a bus lane photo
     2  device.  Such measures shall include:
     3    (i)  utilization  of  necessary  technologies to ensure, to the extent
     4  practicable, that images produced by such bus lane photo  devices  shall
     5  not  include  images  that  identify  the driver, the passengers, or the
     6  contents of the vehicle, provided, however, that no notice of  liability
     7  issued  pursuant  to  this  section shall be dismissed solely because an
     8  image allows for the identification of the  driver,  the  passengers  or
     9  other contents of a vehicle;
    10    (ii)  a  prohibition  on the use or dissemination of vehicles' license
    11  plate information and other information and images captured by bus  lane
    12  photo  devices except: (A) as required to establish liability under this
    13  section or collect payment of penalties; (B) as required by court order;
    14  or (C) as otherwise required by law;
    15    (iii)  the  installation  of  signage  at  regular  intervals   within
    16  restricted  bus  lanes  stating  that bus lane photo devices are used to
    17  enforce restrictions on vehicular traffic in bus lanes; and
    18    (iv) oversight procedures to ensure compliance with the aforementioned
    19  privacy protection measures.
    20    4. Within the city of New York, such bus lane photo devices shall only
    21  be operated on designated bus lanes within the bus rapid transit program
    22  and only from [7:00] 6:00 a.m.  to [7:00] 10:00 p.m. Warning notices  of
    23  violation will be issued during the first sixty days that bus lane photo
    24  devices are operated on each route in the bus rapid transit program that
    25  is established after June fifteenth, two thousand fifteen.
    26    (b)  If  the  city  of  New  York  has established a bus rapid transit
    27  program pursuant to subdivision (a) of this  section,  the  owner  of  a
    28  vehicle  shall  be liable for a penalty imposed pursuant to this section
    29  if such vehicle was used or operated with the permission of  the  owner,
    30  express or implied, in violation of any bus lane restrictions that apply
    31  to routes within such program, and such violation is evidenced by infor-
    32  mation  obtained  from a bus lane photo device; provided however that no
    33  owner of a vehicle shall be liable for a  penalty  imposed  pursuant  to
    34  this  section  where  the operator of such vehicle has been convicted of
    35  the underlying violation of any bus lane restrictions.
    36    (c) For purposes of this section, the following terms shall  have  the
    37  following meanings:
    38    1.  "owner"  shall  have the meaning provided in article two-B of this
    39  chapter.
    40    2. "bus lane photo device" shall mean a  device  that  is  capable  of
    41  operating  independently  of  an enforcement officer and produces one or
    42  more images of each vehicle at the time it is in violation of  bus  lane
    43  restrictions.
    44    3.  "bus  lane  restrictions"  shall  mean  restrictions on the use of
    45  designated traffic lanes by vehicles other than buses imposed on  routes
    46  within a bus rapid transit program by local law and signs erected by the
    47  department  of  transportation of a city that establishes such a program
    48  pursuant to this section.
    49    4. "Bus Rapid Transit Phase I plan" shall mean the following five  bus
    50  rapid  transit  routes  as designated by the New York city department of
    51  transportation: Fordham  Road,  First/Second  Avenue,  Nostrand  Avenue,
    52  Thirty-Fourth  Street, Hylan Boulevard, and an undesignated route in the
    53  borough of Queens not to exceed ten miles.
    54    5. "bus rapid transit program" shall mean up to ten routes  designated
    55  by  the  New York city department of transportation in consultation with
    56  the applicable mass transit agency, in addition to the Bus Rapid Transit

        S. 7509--C                         183                        A. 9509--C
 
     1  Phase I plan routes, that operate on designated bus lanes and  that  may
     2  include upgraded signage, enhanced road markings, minimum bus stop spac-
     3  ing,  off-board fare payment, traffic signal priority for buses, and any
     4  other enhancement that increases bus speed or reliability.
     5    6. "designated bus lane" shall mean a lane dedicated for the exclusive
     6  use of buses with the exceptions allowed under 4-12(m) and 4-08(a)(3) of
     7  title 34 of the rules of the city of New York.
     8    (d)  A  certificate,  sworn to or affirmed by a technician employed by
     9  the city in which the charged violation occurred, or a facsimile  there-
    10  of, based upon inspection of photographs, microphotographs, videotape or
    11  other  recorded  images  produced  by  a bus lane photo device, shall be
    12  prima facie evidence of the facts contained  therein.  Any  photographs,
    13  microphotographs,  videotape  or other recorded images evidencing such a
    14  violation shall be available for inspection in any proceeding to adjudi-
    15  cate the liability for such violation pursuant to this section.
    16    (e) An owner liable for a violation of a bus lane restriction  imposed
    17  on  any  route  within  a  bus rapid transit program shall be liable for
    18  monetary penalties in accordance with a schedule of fines and  penalties
    19  promulgated  by  the  parking violations bureau of the city of New York;
    20  provided, however, that the monetary penalty for violating  a  bus  lane
    21  restriction  shall  not  exceed  one  hundred fifteen dollars; provided,
    22  further, that an owner shall be liable for an additional penalty not  to
    23  exceed twenty-five dollars for each violation for the failure to respond
    24  to a notice of liability within the prescribed time period.
    25    (f)  An  imposition of liability pursuant to this section shall not be
    26  deemed a conviction of an operator and shall not be  made  part  of  the
    27  operating  record of the person upon whom such liability is imposed, nor
    28  shall it be used for insurance purposes in the provision of motor  vehi-
    29  cle insurance coverage.
    30    (g) 1. A notice of liability shall be sent by first class mail to each
    31  person  alleged  to  be liable as an owner for a violation of a bus lane
    32  restriction. Personal delivery to the owner shall  not  be  required.  A
    33  manual or automatic record of mailing prepared in the ordinary course of
    34  business shall be prima facie evidence of the facts contained therein.
    35    2.  A  notice  of  liability shall contain the name and address of the
    36  person alleged to be liable as an owner for a violation of  a  bus  lane
    37  restriction,  the  registration  number  of the vehicle involved in such
    38  violation, the location where such violation took  place  including  the
    39  street  address  or  cross  streets,  one or more images identifying the
    40  violation, the date and time of such violation  and  the  identification
    41  number  of  the  bus  lane  photo device which recorded the violation or
    42  other document locator number.
    43    3. The notice of liability  shall  contain  information  advising  the
    44  person charged of the manner and the time in which he or she may contest
    45  the liability alleged in the notice. Such notice of liability shall also
    46  contain  a warning to advise the persons charged that failure to contest
    47  in the manner and time provided shall be deemed an admission of  liabil-
    48  ity and that a default judgment may be entered thereon.
    49    4.  The notice of liability shall be prepared and mailed by the agency
    50  or agencies designated by the city of New  York,  or  any  other  entity
    51  authorized  by  such  city  to  prepare  and  mail  such notification of
    52  violation.
    53    5. Adjudication of the liability imposed upon owners by  this  section
    54  shall be by the New York city parking violations bureau.
    55    (h)  If  an owner of a vehicle receives a notice of liability pursuant
    56  to this section for any  time  period  during  which  such  vehicle  was

        S. 7509--C                         184                        A. 9509--C
 
     1  reported  to  the police department as having been stolen, it shall be a
     2  valid defense to an allegation of liability for a  violation  of  a  bus
     3  lane  restriction  that  the  vehicle had been reported to the police as
     4  stolen  prior to the time the violation occurred and had not been recov-
     5  ered by such time. For purposes of asserting  the  defense  provided  by
     6  this  subdivision  it  shall  be sufficient that a certified copy of the
     7  police report on the stolen vehicle be sent by first class mail  to  the
     8  parking violations bureau of such city.
     9    (i)  1.  An  owner  who  is a lessor of a vehicle to which a notice of
    10  liability was issued pursuant to subdivision (g) of this  section  shall
    11  not  be  liable  for  the  violation of a bus lane restriction, provided
    12  that:
    13    (i) prior to the violation, the lessor has  filed  with  such  parking
    14  violations  bureau  in  accordance  with  the  provisions of section two
    15  hundred thirty-nine of this chapter; and
    16    (ii) within thirty-seven days after receiving notice from such  bureau
    17  of the date and time of a liability, together with the other information
    18  contained  in  the  original  notice of liability, the lessor submits to
    19  such bureau the correct name and address of the lessee  of  the  vehicle
    20  identified  in  the  notice  of liability at the time of such violation,
    21  together with such other additional information contained in the rental,
    22  lease or other contract document, as may be reasonably required by  such
    23  bureau pursuant to regulations that may be promulgated for such purpose.
    24    2.  Failure  to comply with subparagraph (ii) of paragraph one of this
    25  subdivision shall render the lessor liable for the penalty prescribed in
    26  this section.
    27    3. Where the lessor complies with the provisions of paragraph  one  of
    28  this  subdivision,  the  lessee  of  such  vehicle  on  the date of such
    29  violation shall be deemed to be the owner of such vehicle  for  purposes
    30  of this section, shall be subject to liability for such violation pursu-
    31  ant  to this section and shall be sent a notice of liability pursuant to
    32  subdivision (g) of this section.
    33    (j) If the owner liable for a violation of a bus lane restriction  was
    34  not  the operator of the vehicle at the time of the violation, the owner
    35  may maintain an action for indemnification against the operator.
    36    (k) Nothing in this section shall be construed to limit the  liability
    37  of an operator of a vehicle for any violation of bus lane restrictions.
    38    (l)  If  the city of New York adopts a bus rapid transit demonstration
    39  program pursuant to subdivision (a) of this section it  shall  submit  a
    40  report on the results of the use of bus lane photo devices to the gover-
    41  nor, the temporary president of the senate and the speaker of the assem-
    42  bly  by April first, two thousand twelve and every two years thereafter.
    43  Such report shall include, but not be limited to:
    44    1. a description of the locations and/or buses where  bus  lane  photo
    45  devices were used;
    46    2.  the  total  number  of violations recorded on a monthly and annual
    47  basis;
    48    3. the total number of notices of liability issued;
    49    4. the number of fines and total amount of fines paid after the  first
    50  notice of liability;
    51    5.  the  number  of violations adjudicated and results of such adjudi-
    52  cations including breakdowns of dispositions made;
    53    6. the total amount of revenue realized by such city and  any  partic-
    54  ipating mass transit agency;
    55    7. the quality of the adjudication process and its results;
    56    8. the total number of cameras by type of camera;

        S. 7509--C                         185                        A. 9509--C
 
     1    9.  the total cost to the city and the total cost to any participating
     2  mass transit agency; and
     3    10.  a  detailed  report on the bus speeds, reliability, and ridership
     4  before and after implementation of the bus rapid  transit  demonstration
     5  program for each bus route, including current statistics.
     6    (m)  Any  revenue  from fines and penalties collected pursuant to this
     7  section from any mobile bus lane photo devices that were  authorized  to
     8  be  installed pursuant to a chapter of the laws of two thousand eighteen
     9  that added this subdivision shall be remitted by the city of New York to
    10  the applicable mass transit agency on a quarterly basis to be  deposited
    11  in  the  general transportation account of the New York city transporta-
    12  tion assistance fund established  pursuant  to  section  twelve  hundred
    13  seventy-i of the public authorities law.
    14    §  7.  Metropolitan  transportation sustainability advisory workgroup.
    15  1. There is hereby established the metropolitan transportation sustaina-
    16  bility advisory workgroup (the "workgroup") which shall consist  of  ten
    17  members,  two  of  whom  shall be appointed by the governor, two of whom
    18  shall be appointed by the speaker of the assembly, two of whom shall  be
    19  appointed by the temporary president of the senate, one of whom shall be
    20  appointed  by  the  mayor  of the city of New York, one of whom shall be
    21  appointed by the chairman of the metropolitan transportation  authority,
    22  one  of whom shall be appointed by the commissioner of the New York city
    23  department of transportation and one of whom shall be appointed  by  the
    24  commissioner  of  the  New  York state department of transportation. The
    25  chair of the workgroup shall be nominated by the governor.
    26    2. The advisory workgroup shall undertake a review of the actions  and
    27  measures  that  are  necessary to provide safe, adequate, efficient, and
    28  reliable transportation within the city of New York and the metropolitan
    29  commuter transportation district  within  any  available  resources  and
    30  shall  review  and  make  recommendations regarding: (a) the adequacy of
    31  public transportation provided by  the  MTA,  the  Metro-North  Commuter
    32  Railroad,  the  New York City Transit Authority and the Long Island Rail
    33  Road, including but not limited to the reliability, sustainability,  and
    34  transparency  on  project  selection; (b) sustainable funding for public
    35  transportation needs; (c) motor vehicular traffic within the city of New
    36  York, including, but not limited to, taxicab and for-hire vehicle trips;
    37  (d) transportation strategies to advance  the  furtherance  of  environ-
    38  mental  goals;  (e)  tolling of intra-borough bridges within the city of
    39  New York; (f) taxicab and for-hire vehicle trips including those  origi-
    40  nating  and/or  terminating within, or transiting, particular geographic
    41  areas using publicly available information; and (g) the feasibility of a
    42  reduced fare program for transportation on New York city transit author-
    43  ity systems, the Long Island Rail  Road  and  the  Metro-North  Commuter
    44  Railroad   for  students  attending  a  university,  college,  community
    45  college, or post-secondary  vocational  institution,  which  is  located
    46  within the city of New York.
    47    3.  The advisory workgroup shall, on or before December 31, 2018, by a
    48  majority vote approve and issue a final report  and  recommendations  to
    49  the  governor, the temporary president of the senate, the speaker of the
    50  assembly, the mayor of the city of New York, and the Metropolitan Trans-
    51  portation Authority.
    52    4. For the purposes of this section, the following  terms  shall  have
    53  the following meanings:
    54    (a)  "Metropolitan  Commuter  Transportation  District" shall mean the
    55  commuter transportation district as established by section 1262  of  the
    56  public authorities law;

        S. 7509--C                         186                        A. 9509--C
 
     1    (b)  "Metropolitan  transportation  authority" or "MTA" shall mean the
     2  corporation created by section 1263 of the public authorities law;
     3    (c)  "Taxicab"  shall have the same meaning as such term is defined by
     4  section 148-a of the vehicle and traffic law and section 19-502  of  the
     5  administrative code of the city of New York; and
     6    (d) "For-hire vehicle" shall mean a motor vehicle, other than an ambu-
     7  lance  as  defined by section 100-b of the vehicle and traffic law and a
     8  bus as defined in paragraph 34 of subdivision (b) of section 1101 of the
     9  tax law, carrying passengers for hire.
    10    § 8. This act shall take effect immediately; provided that:
    11    a. the amendments to section 1111-c of the  vehicle  and  traffic  law
    12  made  by  section  six  of  this act shall not affect the repeal of such
    13  section and shall be deemed repealed therewith; and
    14    b. the provisions of section seven of this act  shall  expire  and  be
    15  deemed repealed April 1, 2019.
 
    16                                  PART OOO

    17    Section  1. The opening paragraph of subdivision (h) of section 121 of
    18  chapter 261 of the laws of 1988, amending  the  state  finance  law  and
    19  other  laws relating to the New York state infrastructure trust fund, as
    20  amended by section 1 of part CCC of chapter 59 of the laws of  2017,  is
    21  amended to read as follows:
    22    The  provisions  of  sections  sixty-two through sixty-six of this act
    23  [shall expire April fifteenth, two thousand eighteen, provided, however,
    24  that if the statewide disparity study  regarding  the  participation  of
    25  minority   and  women-owned  business  enterprises  in  state  contracts
    26  required pursuant to subdivision one of section three  hundred  twelve-a
    27  of  the executive law is completed and delivered to the governor and the
    28  legislature on or before June thirtieth, two  thousand  seventeen,  then
    29  the  provisions  of  sections  sixty-two  through sixty-six of this act]
    30  shall expire on December thirty-first, two thousand [eighteen] nineteen,
    31  except that:
    32    § 2. This act shall take effect immediately.
 
    33                                  PART PPP
 
    34    Section 1. Short title. This act shall be known and may  be  cited  as
    35  the "New York city housing authority emergency management act".
    36    §  2.  The public housing law is amended by adding a new section 402-d
    37  to read as follows:
    38    § 402-d.  The governor may issue an executive order, pursuant to arti-
    39  cle two-B of the executive law and subject  to  the  availability  of  a
    40  state  appropriation, which shall govern the examination and remediation
    41  of conditions, including the construction or reconstruction  as  may  be
    42  required,  of  residential  properties  owned  by  the authority and the
    43  development and execution of a plan to remediate such conditions.
    44    § 3. This act shall take effect immediately.
 
    45                                  PART QQQ
 
    46    Section 1. This act shall be known and may be cited as the  "New  York
    47  city BQE Design-Build act".
    48    § 2. For the purposes of this act:

        S. 7509--C                         187                        A. 9509--C
 
     1    (a)  "Authorized  entity"  shall  mean the New York city department of
     2  design and construction, and the New York city department of transporta-
     3  tion.
     4    (b)  "Best  value"  shall  mean  the  basis for awarding contracts for
     5  services to a proposer that  optimizes  quality,  cost  and  efficiency,
     6  price  and  performance  criteria, which may include, but is not limited
     7  to:
     8    (1) The quality of the proposer's performance on previous projects;
     9    (2) The timeliness of the proposer's performance on previous projects;
    10    (3) The level of customer satisfaction with the proposer's performance
    11  on previous projects;
    12    (4) The proposer's record of performing previous  projects  on  budget
    13  and ability to minimize cost overruns;
    14    (5) The proposer's ability to limit change orders;
    15    (6) The proposer's ability to prepare appropriate project plans;
    16    (7) The proposer's technical capacities;
    17    (8) The individual qualifications of the proposer's key personnel;
    18    (9) The proposer's ability to assess and manage risk and minimize risk
    19  impact;
    20    (10) The proposer's financial capability;
    21    (11)  The  proposer's  ability to comply with applicable requirements,
    22  including the provisions of articles 145, 147 and 148 of  the  education
    23  law;
    24    (12)  The proposer's past record of compliance with federal, state and
    25  local laws, rules, licensing requirements, where applicable, and  execu-
    26  tive  orders, including but not limited to compliance with the labor law
    27  and other applicable labor and prevailing wage laws, article 15-A of the
    28  executive law, and any other applicable laws  concerning  minority-  and
    29  women-owned business enterprise participation;
    30    (13) The proposer's record of complying with existing labor standards,
    31  maintaining  harmonious  labor  relations, and protecting the health and
    32  safety of workers and payment of wages above any locally-defined  living
    33  wage; and
    34    (14)  A quantitative factor to be used in evaluation of bids or offers
    35  for awarding of contracts for bidders or offerers that are certified  as
    36  minority-  or  women-owned business enterprises pursuant to article 15-A
    37  of the executive law, and certified pursuant to local law  as  minority-
    38  or  women-owned business enterprises. Where an agency identifies a quan-
    39  titative factor pursuant to this paragraph, the agency must specify that
    40  businesses certified as minority- or  women-owned  business  enterprises
    41  pursuant to article 15-A of the executive law as well as those certified
    42  as  minority- or women-owned business enterprises or pursuant to section
    43  1304 of the New York City charter  are  eligible  to  qualify  for  such
    44  factor.  Nothing  in  this paragraph shall be construed as a requirement
    45  that such businesses be concurrently certified as  minority-  or  women-
    46  owned  business enterprises under both article 15-A of the executive law
    47  and section 1304 of the New York City charter to qualify for such  quan-
    48  titative  factors.   Such basis shall reflect, wherever possible, objec-
    49  tive and quantifiable analysis.
    50    (c) "Cost plus" shall mean compensating a contractor for the  cost  to
    51  complete a contract by reimbursing actual costs for labor, equipment and
    52  materials plus an additional amount for overhead and profit.
    53    (d)  "Design-build  contract" shall mean a contract for the design and
    54  construction of a public work with a single entity, which may be a  team
    55  comprised of separate entities.

        S. 7509--C                         188                        A. 9509--C
 
     1    (e)  "Project  labor  agreement"  shall  have the meaning set forth in
     2  subdivision 1 of section 222 of the labor law. A project labor agreement
     3  shall require participation in apprentice training programs  in  accord-
     4  ance with paragraph (e) of subdivision 2 of such section.
     5    (f)  "Public  work"  shall  mean a public work in the city of New York
     6  related to the following, and shall refer to this public work;  Brooklyn
     7  Queens  Expressway, from the vicinity of Atlantic avenue to the vicinity
     8  of Sands street in Kings county.
     9    § 3. Any contract for a public work undertaken pursuant to  a  project
    10  labor agreement in accordance with section 222 of the labor law may be a
    11  design-build contract in accordance with this act.
    12    §  4. Notwithstanding any general, special or local law, rule or regu-
    13  lation to the contrary, including but not limited to article 5-A of  the
    14  general  municipal  law  and in conformity with the requirements of this
    15  act, for any public work that has an estimated cost of not less than ten
    16  million dollars and is undertaken pursuant to a project labor  agreement
    17  in  accordance  with  section 222 of the labor law, an authorized entity
    18  charged with awarding a contract for public work may use the alternative
    19  delivery method referred to as design-build contracts.
    20    (a) A contractor selected by such authorized entity to  enter  into  a
    21  design-build  contract  shall  be selected through a two-step method, as
    22  follows:
    23    (1) Step one. Generation of a list of responding  entities  that  have
    24  demonstrated   the   general  capability  to  perform  the  design-build
    25  contract. Such list shall consist of a specified  number  of  responding
    26  entities,  as determined by an authorized entity, and shall be generated
    27  based upon the authorized entity's review of  responses  to  a  publicly
    28  advertised  request for qualifications.  The authorized entity's request
    29  for qualifications shall include a general  description  of  the  public
    30  work,  the  maximum  number of responding entities to be included on the
    31  list, the selection criteria to be used and the relative weight of  each
    32  criteria  in  generating the list. Such selection criteria shall include
    33  the qualifications and experience of the design and  construction  team,
    34  organization,  demonstrated  responsibility, ability of the team or of a
    35  member or members of the team to comply  with  applicable  requirements,
    36  including  the provisions of articles 145, 147, and 148 of the education
    37  law, past record of compliance with the labor law, and such other quali-
    38  fications the authorized entity deems appropriate, which may include but
    39  are not limited  to  project  understanding,  financial  capability  and
    40  record  of  past  performance.  The authorized entity shall evaluate and
    41  rate all responding entities to the request  for  qualifications.  Based
    42  upon such ratings, the authorized entity shall list the responding enti-
    43  ties that shall receive a request for proposals in accordance with para-
    44  graph two of this subdivision.  To the extent consistent with applicable
    45  federal  law,  the  authorized  entity shall consider, when awarding any
    46  contract pursuant to this section, the participation of: (i)  responding
    47  entities  that are certified as minority- or women-owned business enter-
    48  prises pursuant to article 15-A  of  the  executive  law,  or  certified
    49  pursuant  to local law as minority- or women-owned business enterprises;
    50  and (ii) small business concerns identified pursuant to subdivision  (b)
    51  of section 139-g of the state finance law.
    52    (2) Step two. Selection of the proposal which is the best value to the
    53  authorized  entity.  The  authorized  entity  shall  issue a request for
    54  proposals to the responding entities listed pursuant to paragraph one of
    55  this subdivision. If such a responding entity  consists  of  a  team  of
    56  separate  entities,  the  entities that comprise such a team must remain

        S. 7509--C                         189                        A. 9509--C
 
     1  unchanged from the responding entity as listed pursuant to paragraph one
     2  of this subdivision unless otherwise approved by the authorized  entity.
     3  The  request  for  proposals  shall set forth the public work's scope of
     4  work,  and  other  requirements, as determined by the authorized entity,
     5  which may include separate goals for  work  under  the  contract  to  be
     6  performed  by  businesses certified as minority- or women-owned business
     7  enterprises pursuant to article 15-A of the executive law, or  certified
     8  pursuant  to local law as minority- or women-owned business enterprises.
     9  The request for proposals shall also specify the criteria to be used  to
    10  evaluate the responses and the relative weight of each of such criteria.
    11  Such  criteria  shall  include  the  proposal's cost, the quality of the
    12  proposal's solution, the qualifications and experience of the  proposer,
    13  and  other  factors deemed pertinent by the authorized entity, which may
    14  include, but shall not be limited to, the proposal's manner and schedule
    15  of project implementation, the proposer's ability to complete  the  work
    16  in  a timely and satisfactory manner, maintenance costs of the completed
    17  public work, maintenance of traffic approach, and community impact.  Any
    18  contract  awarded  pursuant to this act shall be awarded to a responsive
    19  and responsible proposer, which, in consideration  of  these  and  other
    20  specified  criteria  deemed  pertinent, offers the best value, as deter-
    21  mined by the authorized entity. The request for proposals shall  include
    22  a  statement that proposers shall designate in writing those portions of
    23  the proposal that contain trade secrets or other proprietary information
    24  that are to remain confidential; that the material designated as  confi-
    25  dential  shall  be  readily separable from the proposal. Nothing in this
    26  subdivision shall be construed to prohibit the  authorized  entity  from
    27  negotiating  final  contract  terms  and  conditions including cost. All
    28  proposals submitted shall be scored according to the criteria listed  in
    29  the  request  for  proposals and such final scores shall be published on
    30  the authorized entity's website.
    31    (b) An  authorized  entity  awarding  a  design-build  contract  to  a
    32  contractor  offering the best value may but shall not be required to use
    33  the following types of contracts:
    34    (1) A cost-plus  not  to  exceed  guaranteed  maximum  price  form  of
    35  contract in which the authorized entity shall be entitled to monitor and
    36  audit  all costs. In establishing the schedule and process for determin-
    37  ing a guaranteed maximum price,  the  contract  between  the  authorized
    38  entity and the contractor shall:
    39    (i)  Describe  the  scope  of the work and the cost of performing such
    40  work,
    41    (ii) Include a detailed line item cost breakdown,
    42    (iii) Include a list of all drawings, specifications and other  infor-
    43  mation on which the guaranteed maximum price is based,
    44    (iv)  Include  the  dates of substantial and final completion on which
    45  the guaranteed maximum price is based, and
    46    (v) Include a schedule of unit prices; or
    47    (2) A lump sum contract in which the contractor agrees to accept a set
    48  dollar amount for a  contract  which  comprises  a  single  bid  without
    49  providing  a  cost breakdown for all costs such as for equipment, labor,
    50  materials, as well as such contractor's profit for completing all  items
    51  of work comprising the public work.
    52    §  5.  Any  contract entered into pursuant to this act shall include a
    53  clause requiring that any professional services  regulated  by  articles
    54  145, 147 and 148 of the education law shall be performed and stamped and
    55  sealed, where appropriate, by a professional licensed in accordance with
    56  the appropriate articles.

        S. 7509--C                         190                        A. 9509--C
 
     1    §  6.  Construction  with  respect to each contract entered into by an
     2  authorized entity pursuant to this act shall be deemed a  "public  work"
     3  to  be  performed  in accordance with the provisions of article 8 of the
     4  labor law, as well as subject to sections 200, 240, 241 and 242 of  such
     5  law and enforcement of prevailing wage requirements pursuant to applica-
     6  ble law or, for projects or public works receiving federal aid, applica-
     7  ble  federal requirements for prevailing wage. Any contract entered into
     8  pursuant to this act shall  include  a  clause  requiring  the  selected
     9  design  builder  to  obligate  every  tier  of contractor working on the
    10  public work to comply with the project  labor  agreement  referenced  in
    11  section  three  of  this  act, and shall include project labor agreement
    12  compliance monitoring and enforcement  provisions  consistent  with  the
    13  applicable project labor agreement.
    14    §  7.  Each  contract entered into by an authorized entity pursuant to
    15  this act shall comply with the  objectives  and  goals  with  regard  to
    16  minority-  and women-owned business enterprises pursuant to, as applica-
    17  ble, section 6-129 of the administrative code of the city of  New  York,
    18  or,  for  projects  or  public  works  receiving federal aid, applicable
    19  federal requirements for disadvantaged business enterprises or minority-
    20  and women-owned business enterprises.
    21    § 8. Public works undertaken by an authorized entity pursuant to  this
    22  act  shall  be  subject to the requirements of article 8 of the environ-
    23  mental conservation law, and, where applicable, the requirements of  the
    24  national environmental policy act.
    25    §  9.  (a)  Notwithstanding  any provision of law to the contrary, all
    26  rights or benefits, including terms and conditions  of  employment,  and
    27  protection  of  civil  service  and  collective bargaining status of all
    28  employees of authorized entities solely in connection  with  the  public
    29  works identified in subdivision (f) of section two of this act, shall be
    30  preserved and protected.
    31    (b)  Nothing  in this act shall result in the: (1) displacement of any
    32  currently  employed  worker  or  loss  of  position  (including  partial
    33  displacement  such  as  a  reduction  in the hours of non-overtime work,
    34  wages or employment benefits), or result in the impairment  of  existing
    35  collective  bargaining  agreements;  and (2) transfer of existing duties
    36  and functions related to maintenance and operations currently  performed
    37  by existing employees of authorized entities to a contractor.
    38    (c)  Employees  of  authorized  entities  using design-build contracts
    39  serving in positions in newly created titles shall be  assigned  to  the
    40  appropriate  bargaining  unit.  Nothing  contained  in this act shall be
    41  construed to affect: (1) the existing rights of employees of such  enti-
    42  ties  pursuant  to  an existing collective bargaining agreement, (2) the
    43  existing representational  relationships  among  employee  organizations
    44  representing employees of such entities, or (3) the bargaining relation-
    45  ships between such entities and such employee organizations.
    46    §  10. The submission of a proposal or responses or the execution of a
    47  design-build contract pursuant to this act shall not be construed to  be
    48  a violation of section 6512 of the education law.
    49    §  11.  Nothing  contained  in this act shall limit the right or obli-
    50  gation of any authorized entity to comply with  the  provisions  of  any
    51  existing contract or to award contracts as otherwise provided by law.
    52    §  12.  For  any  design-build  contract  for a public work defined by
    53  subdivision (f) of section two of this act, the City of New York or  its
    54  respective  departments  shall receive approval from the Commissioner of
    55  New York State Department of Transportation before any request for qual-

        S. 7509--C                         191                        A. 9509--C
 
     1  ification is issued, such  a  contract  award  is  finalized,  and  such
     2  contract is executed.
     3    §  13.  This act shall take effect immediately and shall expire and be
     4  deemed repealed 2 years after such date,  provided  that,  public  works
     5  with  requests  for  qualifications issued prior to such repeal shall be
     6  permitted to continue under this act notwithstanding such repeal.
 
     7                                  PART RRR

     8    Section 1. Subdivision 1 of section 208 of the civil service  law,  as
     9  amended  by  chapter  503  of  the  laws of 1971, is amended and two new
    10  subdivisions 4 and 5 are added to read as follows:
    11    1. A public employer shall extend to an employee  organization  certi-
    12  fied or recognized pursuant to this article the following rights:
    13    (a)  to  represent  the  employees in negotiations notwithstanding the
    14  existence of an agreement with an employee organization that is no long-
    15  er certified or recognized, and in the settlement of grievances; and
    16    (b) to membership dues deduction, upon presentation of dues  deduction
    17  authorization  cards  signed by individual employees.  A public employer
    18  shall commence making such deductions as soon as practicable, but in  no
    19  case  later  than  thirty  days  after  receiving proof of a signed dues
    20  deduction authorization card; and such dues shall be transmitted to  the
    21  certified  or recognized employee organization within thirty days of the
    22  deduction. A public employer shall  accept  a  signed  authorization  to
    23  deduct from the salary of a public employee an amount for the payment of
    24  his  or  her  dues in any format permitted by article three of the state
    25  technology law. The right to such membership dues deduction shall remain
    26  in full force and effect until:
    27    (i) an individual employee revokes membership in the  employee  organ-
    28  ization  in  writing in accordance with the terms of the signed authori-
    29  zation; or
    30    (ii) the individual employee is  no  longer  employed  by  the  public
    31  employer,  provided  that  if  such  employee is, within a period of one
    32  year, employed by the same public employer in a position represented  by
    33  the  same  employee organization, the right to such dues deduction shall
    34  be automatically reinstated.
    35    (c) Should the individual employee who has  signed  a  dues  deduction
    36  authorization card either be removed from a public employer's payroll or
    37  otherwise  placed  on  any  type  of  involuntary  or voluntary leave of
    38  absence, whether paid or unpaid, such public employee's membership in an
    39  employee organization shall be continued  upon  that  public  employee's
    40  return to the payroll or restoration to active duty from such a leave of
    41  absence.
    42    4. (a) Within thirty days of a public employee first being employed or
    43  reemployed by a public employer, or within thirty days of being promoted
    44  or transferred to a new bargaining unit, the public employer shall noti-
    45  fy  the  employee  organization, if any, that represents that bargaining
    46  unit of the employee's  name,  address,  job  title,  employing  agency,
    47  department or other operating unit, and work location; and
    48    (b)  Within thirty days of providing the notice in paragraph a of this
    49  subdivision, a public employer shall allow a  duly  appointed  represen-
    50  tative of the employee organization that represents that bargaining unit
    51  to meet with such employee for a reasonable amount of time during his or
    52  her  work  time without charge to leave credits, unless otherwise speci-
    53  fied within an agreement bargained collectively under  article  fourteen
    54  of  the  civil  service law, provided however that arrangements for such

        S. 7509--C                         192                        A. 9509--C
 
     1  meeting must be scheduled in consultation with  a  designated  represen-
     2  tative of the public employer.
     3    5.  (a)  If  any  clause,  sentence, paragraph, or subdivision of this
     4  section shall be adjudged by a court of  competent  jurisdiction  to  be
     5  unconstitutional  or  otherwise invalid, such judgment shall not affect,
     6  impair or invalidate the remainder thereof, but shall be confined in its
     7  operation to the clause, sentence, paragraph,  or  subdivision  of  this
     8  section  directly  involved  in  the  controversy in which such judgment
     9  shall have been rendered.
    10    (b) If any clause, sentence, paragraph, or part of a  signed  authori-
    11  zation  shall  be  adjudged  by  a court of competent jurisdiction to be
    12  unconstitutional or otherwise  invalid,  such  determination  shall  not
    13  affect,  impair or invalidate the remainder of such signed authorization
    14  but shall be confined in its operation to the  clause,  sentence,  para-
    15  graph,  or  part  of  the  signed authorization directly involved in the
    16  controversy in which such judgment shall have been rendered.
    17    § 2. Subdivision 1 of section 93-b of the general  municipal  law,  as
    18  amended  by  chapter  632  of  the  laws  of 1964, is amended to read as
    19  follows:
    20    1.  The fiscal or disbursing officer of every municipal corporation or
    21  other civil division or political subdivision of  the  state  is  hereby
    22  authorized  to  deduct  from  the wage or salary of any employee of such
    23  municipal corporation or civil division or political subdivision of  the
    24  state  such  amount that such employee may specify in writing filed with
    25  such fiscal or disbursing officer for the payment  of  dues  in  a  duly
    26  organized  association or organization of civil service employees and to
    27  transmit the sum so deducted to the said  association  or  organization.
    28  Any  such  written  authorization  [may be withdrawn by such employee or
    29  member at any time by filing written notice of such withdrawal with  the
    30  fiscal  or disbursing officer] shall remain in effect in accordance with
    31  subdivision one of section two hundred eight of the civil service law.
    32    § 3. Subdivision 2 of section 201 of the state finance law, as amended
    33  by chapter 233 of the laws of 1992, is amended to read as follows:
    34    2. The comptroller is hereby authorized to deduct from the  salary  of
    35  any  employee  of  the state such amount as such employee may specify in
    36  writing filed in a manner determined by the comptroller for the  payment
    37  of  membership  dues  in a duly organized association or organization of
    38  civil service employees or faculty members of the state  university  and
    39  to  transmit  the  sums so deducted to the said association or organiza-
    40  tion. Any such written authorization [may be withdrawn by such  employee
    41  at  any  time  upon filing written notice of such withdrawal in a manner
    42  determined by the comptroller] shall remain in effect in accordance with
    43  subdivision one of section two hundred eight of the civil  service  law.
    44  The  foregoing notwithstanding, and subject to the provisions of article
    45  fourteen of the civil service  law,  such  deductions  and  transmittals
    46  shall be terminated as to one or more such associations or organizations
    47  in  accordance  with  the written directions of the director of employee
    48  relations, not more than thirty days after receipt by the comptroller of
    49  such directions. The deductions and transmittals which were the  subject
    50  of  such  directions shall not thereafter be resumed without the written
    51  approval of such director.
    52    § 4. Subdivision 2 of section 209-a  of  the  civil  service  law,  as
    53  amended  by  chapter  467  of  the  laws  of 1990, is amended to read as
    54  follows:
    55    2. Improper employee organization practices. It shall be  an  improper
    56  practice  for an employee organization or its agents deliberately (a) to

        S. 7509--C                         193                        A. 9509--C
 
     1  interfere with, restrain or coerce public employees in the  exercise  of
     2  the  rights  granted in section two hundred two, or to cause, or attempt
     3  to cause, a public employer to do so provided, however, that an employee
     4  organization  does not interfere with, restrain or coerce public employ-
     5  ees when it limits its services to and representation of non-members  in
     6  accordance with this subdivision; (b) to refuse to negotiate collective-
     7  ly  in good faith with a public employer, provided it is the duly recog-
     8  nized or certified representative of the employees of such employer;  or
     9  (c)  to breach its duty of fair representation to public employees under
    10  this article. Notwithstanding any law, rule or regulation to the contra-
    11  ry, an employee organization's duty of fair representation to  a  public
    12  employee it represents but who is not a member of the employee organiza-
    13  tion  shall be limited to the negotiation or enforcement of the terms of
    14  an agreement with the public employer.  No  provision  of  this  article
    15  shall be construed to require an employee organization to provide repre-
    16  sentation  to  a non-member (i) during questioning by the employer, (ii)
    17  in statutory or administrative proceedings or to  enforce  statutory  or
    18  regulatory  rights, or (iii) in any stage of a grievance, arbitration or
    19  other contractual process concerning the evaluation or discipline  of  a
    20  public employee where the non-member is permitted to proceed without the
    21  employee organization and be represented by his or her own advocate. Nor
    22  shall  any  provision  of this article prohibit an employee organization
    23  from providing legal,  economic  or  job-related  services  or  benefits
    24  beyond  those  provided  in the agreement with a public employer only to
    25  its members.
    26    § 5. Nothing in this act shall be construed  to  impede,  infringe  or
    27  diminish  the  rights and benefits which accrue to an employee organiza-
    28  tion through a bonafide collective bargaining agreement.
    29    § 6. This act shall take effect immediately.
 
    30                                  PART SSS
 
    31    Section 1. Subdivision 2 of section 3204  of  the  education  law,  as
    32  amended  by  chapter  827  of  the  laws  of 1982, is amended to read as
    33  follows:
    34    2. Quality and language of instruction;  text-books.  (i)  Instruction
    35  may  be  given  only  by  a  competent  teacher.  In the teaching of the
    36  subjects of instruction prescribed by this section, English shall be the
    37  language of  instruction,  and  text-books  used  shall  be  written  in
    38  English,  except  that  for a period of three years, which period may be
    39  extended by the commissioner with respect  to  individual  pupils,  upon
    40  application  therefor by the appropriate school authorities, to a period
    41  not in excess of six years, from  the  date  of  enrollment  in  school,
    42  pupils  who, by reason of foreign birth or ancestry have limited English
    43  proficiency, shall be provided with instructional programs as  specified
    44  in  subdivision two-a of this section and the regulations of the commis-
    45  sioner. The purpose of providing such pupils with instruction  shall  be
    46  to enable them to develop academically while achieving competence in the
    47  English  language.  Instruction  given  to  a  minor elsewhere than at a
    48  public school shall be at least substantially equivalent to the instruc-
    49  tion given to minors of like age and attainments at the  public  schools
    50  of the city or district where the minor resides.
    51    (ii)  For  purposes of considering substantial equivalence pursuant to
    52  this subdivision for nonpublic elementary and middle schools  that  are:
    53  (1) non-profit corporations, (2) have a bi-lingual program, and (3) have
    54  an  educational  program that extends from no later than nine a.m. until

        S. 7509--C                         194                        A. 9509--C
 
     1  no earlier than four p.m. for grades one through three, and  no  earlier
     2  than  five thirty p.m. for grades four through eight, on the majority of
     3  weekdays, the department shall consider the following, but  not  limited
     4  to:  if  the  curriculum provides academically rigorous instruction that
     5  develops critical thinking skills in the school's students, taking  into
     6  account  the  entirety  of the curriculum, over the course of elementary
     7  and middle school, including instruction in English  that  will  prepare
     8  pupils  to  read  fiction and nonfiction text for information and to use
     9  that information to construct written essays that state a point of  view
    10  or  support  an  argument;  instruction in mathematics that will prepare
    11  pupils to solve real world problems using both number sense and  fluency
    12  with  mathematical  functions  and operations; instruction in history by
    13  being able to interpret and analyze primary text to identify and explore
    14  important events in history, to construct written  arguments  using  the
    15  supporting  information  they  get  from primary source material, demon-
    16  strate an understating of the role of geography  and  economics  in  the
    17  actions  of  world civilizations, and an understanding of civics and the
    18  responsibilities of citizens in world communities;  and  instruction  in
    19  science by learning how to gather, analyze and interpret observable data
    20  to  make  informed  decisions  and  solve problems mathematically, using
    21  deductive and inductive reasoning to support a hypothesis,  and  how  to
    22  differentiate between correlational and causal relationships.
    23    (iii)  For purposes of considering substantial equivalence pursuant to
    24  this subdivision for nonpublic high schools that:  (1)  are  established
    25  for  pupils  in high school who have graduated from an elementary school
    26  that provides instruction as described in this section, (2) are  a  non-
    27  profit  corporation,  (3)  have  a  bi-lingual  program, and (4) have an
    28  educational program that extends from no later than nine a.m.  until  no
    29  earlier  than  six p.m. on the majority of weekdays the department shall
    30  consider the following but not limited to: if  the  curriculum  provides
    31  academically rigorous instruction that develops critical thinking skills
    32  in the school's students, the outcomes of which, taking into account the
    33  entirety of the curriculum, result in a sound basic education.
    34    (iv) Nothing herein shall be construed to entitle or permit any school
    35  to  receive an increase in mandated services aid pursuant to 8 NYCRR 176
    36  on account of providing a longer school day.
    37    (v) The commissioner shall  be  the  entity  that  determines  whether
    38  nonpublic  elementary  and  secondary schools are in compliance with the
    39  academic requirements set forth in paragraphs (ii)  and  (iii)  of  this
    40  subdivision.
    41    § 2. This act shall take effect immediately.
 
    42                                  PART TTT
 
    43                            Intentionally Omitted
 
    44                                  PART UUU
 
    45    Section  1.  Subdivision 3 of section 2825-f of the public health law,
    46  as added by section 1 of part Q of a chapter of the laws of 2018  amend-
    47  ing the public health law relating to the health care facility transfor-
    48  mation  program,  as  proposed  in legislative bill numbers S.7507-C and
    49  A.9507-C, is amended to read as follows:
    50    3. Notwithstanding  section  one  hundred  sixty-three  of  the  state
    51  finance  law or any inconsistent provision of law to the contrary, up to
    52  [four hundred seventy-five] five hundred twenty-five million dollars  of

        S. 7509--C                         195                        A. 9509--C
 
     1  the  funds  appropriated  for  this  program  shall be awarded without a
     2  competitive bid or request for proposal process  for  grants  to  health
     3  care providers (hereafter "applicants"). Provided, however, that a mini-
     4  mum  of:  (a) sixty million dollars of total awarded funds shall be made
     5  to community-based health care providers, which  for  purposes  of  this
     6  section  shall  be defined as a diagnostic and treatment center licensed
     7  or granted an operating certificate under this article; a mental  health
     8  clinic  licensed or granted an operating certificate under article thir-
     9  ty-one of the mental hygiene law; a  substance  use  disorder  treatment
    10  clinic  licensed or granted an operating certificate under article thir-
    11  ty-two of the mental hygiene law; a  primary  care  provider;  a  clinic
    12  licensed  or  granted  an operating certificate under article sixteen of
    13  the mental hygiene law; a  home  care  provider  certified  or  licensed
    14  pursuant  to article thirty-six of this chapter; or hospices licensed or
    15  granted an operating certificate pursuant to article forty of this chap-
    16  ter and (b) forty-five million dollars of the total awarded funds  shall
    17  be made to residential health care facilities.
    18    §  2.  This  act  shall  take  effect on the same date and in the same
    19  manner as Part Q of a chapter of the laws of 2018, amending  the  public
    20  health  law relating to the health care facility transformation program,
    21  as proposed in legislative bill numbers  S.7507-C  and  A.9507-C,  takes
    22  effect.
    23    § 2. Severability clause. If any clause, sentence, paragraph, subdivi-
    24  sion,  section  or  part  of  this act shall be adjudged by any court of
    25  competent jurisdiction to be invalid, such judgment  shall  not  affect,
    26  impair,  or  invalidate  the remainder thereof, but shall be confined in
    27  its operation to the clause, sentence, paragraph,  subdivision,  section
    28  or part thereof directly involved in the controversy in which such judg-
    29  ment shall have been rendered. It is hereby declared to be the intent of
    30  the  legislature  that  this  act  would  have been enacted even if such
    31  invalid provisions had not been included herein.
    32    § 3. This act shall take effect immediately, provided,  however,  that
    33  the  applicable  effective date of Parts A through UUU of this act shall
    34  be as specifically set forth in the last section of such Parts.
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