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A02009 Summary:

Amd Various Laws, generally
Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2019-2020 state fiscal year; relates to the effectiveness of provisions relating to mandatory electronic filing of tax documents (Part A); relates to amending the employee training incentive program (Part B); relates to including in the apportionment fraction receipts constituting net global intangible low-taxed income (Part C); modifies the adjusted basis for property used to determine whether a manufacturer is a qualified New York manufacturer (Part D); extends the workers with disabilities tax credit program (Part E); includes qualified terminable interest property for which a prior deduction was allowed and certain pre-death gifts in a decedent's New York gross estate (Part F); requires marketplace providers to collect sales tax; establishes the New York central business district trust fund (Part G); eliminates the reduced sales and use tax rates with respect to certain gas and electric service (Part H); requires the commissioner of taxation and finance to examine the accuracy of locally stated assessments before determining the tentative equalization rate (Part I); authorizes agreements for assessment review services (Subpart B); relates to the training of assessors and county directors of real property tax services (Subpart C); provides certain notifications electronically (Subpart D); relates to the valuation and taxable status dates of special franchise property (Subpart E); relates to reporting requirements of power plants (Subpart F)(Part J); repeals section 3-d of the general municipal law, relating to certification of compliance with tax levy limit (Part K); creates an employer-provided child care credit (Part L); includes gambling winnings in excess of five thousand dollars in New York source income and requires withholding of taxes of such winnings (Part M); relates to the farm workforce retention credit (Part N); relates to updating tax preparer penalties; relates to the effectiveness of certain transactions and related information and to the voluntary compliance initiative; and repeals certain provisions of the tax law relating to tax preparer penalties (Part O); extends the top personal income tax rate for five years (Part P); extends for five years the limitations on itemized deductions for individuals with incomes over one million dollars (Part Q); relates to extending the clean heating fuel credit for three years (Part R); relates to extending provisions relating to standards for electronic tax administration to December 31, 2019 (Part S); eliminates licensing fees for certain cooperative and rural electric corporations (Part T); relates to a credit for the rehabilitation of historic properties for state owned property leased to private entities (Part U); exempts from sales and use tax certain tangible personal property or services (Part V); establishes a recovery tax credit program for certified employers for employing individuals with a substance use disorder in recovery from a substance abuse disorder in part-time and full-time positions in the state (Part W); relates to excluding from entire net income certain contributions to the capital of a corporation (Part X); makes technical changes to provisions of law related to the taxation of certain businesses (Part Z); grants a permanent tax exemption to a property owner whose property includes certain renewable energy systems (Part AA); permits the commission, by resolution, to waive for good cause pre-employment restrictions for certain prospective employees, provided the commission states the reasons for waiving such restrictions in such resolution (Part BB); relates to the appointees to the thoroughbred breeding and development fund (Subpart B); relates to the acquisition of funds for the Harry M. Zweig memorial fund (Subpart C); and relates to the prize payment amounts and revenue distributions of lottery game sales and the use of unclaimed prize funds (Subpart D)(Part DD); relates to commissions paid to the operator of a video lottery facility; authorizes additional commission in certain regions at a rate equal to a percentage of revenue wagered at the vendor track after payout for prizes; permits certain funds to be used for capital investments (Part EE); permits certain deductions of promotional credits by gaming facilities (Part FF); amends the racing, pari-mutuel wagering and breeding law, in relation to the operations of off-track betting corporations (Part GG); extends provisions relating to licenses for simulcast facilities, sums relating to track simulcast, simulcast of out-of-state thoroughbred races, simulcasting of races run by out-of-state harness tracks and distribution of wagers (Part HH); relates to the date of delivery of recommendations from the advisory committee relating to the structure, operations and funding of equine drug testing and research, and the removal of equine lab testing provider restrictions (Part JJ); sets limits on the determination of STAR tax savings (Part LL); relates to cooperative housing corporation information returns (Part MM); relates to making a technical correction to the enhanced real property tax circuit breaker credit (Part NN); relates to mobile home reporting requirements to the commissioner of taxation and finance (Part OO); provides for annual verification of enhanced STAR exemption eligibility (Part PP); authorizes the disclosure of certain information to assessors (Part QQ); imposes an income limit for STAR benefits for properties with a parcel affiliated income of no greater than two hundred fifty thousand dollars (Part RR); clarifies certain notices on school tax bills (Part SS); makes the STAR program more accessible to taxpayers (Part TT); imposes a supplemental tax on vapor products; requires a certificate of registration in order to sell vapor products; and adds revenue from the supplement tax on vapor products to the healthcare reform act resource fund (Part UU); imposes a special tax on passenger care rentals outside of the metropolitan commuter transportation district (Part WW); imposes a tax on opioids; relates to the applicability of the opioid stewardship act (Part XX); relates to the definition of covered employee for purposes of employer compensation expenses (Part YY); allows the New York Jockey Injury Compensation Fund, Inc. to use up to two million dollars to pay for annual costs in two thousand nineteen (Part ZZ); modifies the empire state commercial production credit (Part AAA); relates to the taxation of trusts and estates (Part BBB); exempts certain items of food and drink when sold from certain vending machines from the sales and compensating use tax; raises the maximum allowable amount when such items are purchased from vending machines that accept any payment other than coin or currency, whether or not it also accepts coin and currency (Part CCC); relates to disclosure on a bill, memorandum, receipt or other state of the price, amusement charge or rent paid or payable and the collection of such taxes (Part DDD); relates to enforcement of delinquent tax liabilities by means of suspension of drivers' licenses (Part EEE); exempts tangible personal property that becomes a component part of a monument (Part FFF); makes a chapter amendment to subpart K of part II of the state public protection and general government budget for the 2019-2020 state fiscal year; relates to the arrest or booking photographs of an individual (Part GGG); increases the number of correctional facilities which the governor is authorized to close (Part HHH); relates to limousine safety; increases fees for safety requirement violations; authorizes the commissioner of motor vehicles to direct any police officer to secure possession of the number plates of any vehicle which fails to meet certain safety requirements and return such plates to the commissioner of motor vehicles; provides that where the operation of any motor vehicle while under suspension results in the serious physical injury or death of any driver, passenger or pedestrian, such operation shall constitute a class E felony; makes it a misdemeanor to knowingly remove or alter a federal motor vehicle safety standard certification label; provides that the commissioner of motor vehicles shall not register any altered motor vehicle that fails to comply with certain certification requirements established by Part 567 of the code of federal regulations; requires the mandatory reporting by inspectors at an official inspection station of motor vehicles which have been altered to add seating beyond that provided by the original manufacturer; prohibits any "stretch limousine" having seating for ten or more passengers including the driver, to make a U turn on any public highway or private road open to public motor vehicle traffic; makes related provisions (Part III); relates to the issuance of securing orders and makes conforming changes related thereto; defines release under non-monetary conditions; relates to electronic monitoring; requires a rehearing after five days in custody for certain principals (Part JJJ); relates to time limits for a speedy trial; increases requirements for courts and the prosecution regarding the prosecution's readiness for trial (Part KKK); establishes new criminal discovery rules (Part LLL); provides that certain resentencing by operation of law shall be without prejudice to individuals who seek further relief, and modifies grounds for a motion to vacate judgment (Part MMM); relates to making the tax cap permanent on school district and local government tax levies (Part NNN); relates to real estate transfer taxes (Part OOO); relates to base level grants for per capita state aid for the support of local government (Part PPP); relates to amending provisions directing a study relating to staffing enhancement and patient safety (Part QQQ); grants the commissioner of transportation the authority to enter into agreements with fiber optic utilities for use and occupancy of the state right of way and provides for the repeal of such provisions upon expiration thereof (Part RRR); extends the empire state film production credit and empire state film post production credit to additional years (Part SSS); provides for the administration of certain funds and accounts related to the 2019-20 budget, authorizing certain payments and transfers; relates to reductions in enacted appropriations; relates to the issuance of certain bonds or notes; relates to the mental hygiene facilities improvement fund income account; and relates to the mental health services fund; and provides for the repeal of certain provisions upon expiration thereof (Part TTT); relates to the findings and determinations made by the compensation committee (Part UUU); relates to the powers of the members of the commission on judicial and executive compensation (Part VVV); extends the effectiveness of provisions under the infrastructure investment act, and extends the effectiveness of provisions under the transformational economic development infrastructure and revitalization projects act (Part WWW); establishes a public campaign financing and election commission to examine, evaluate and make recommendations for new laws with respect to how the state should implement a system of public campaign financing for state legislative and statewide public offices (Part XXX); relates to contracts for excellence and the apportionment of public moneys; relates to universal prekindergarten aid; authorizes boards of education to enter into piggyback contracts, supplemental basic tuition for charter schools, supplemental public excess cost aid; relates to universal pre-kindergarten school bus transportation; relates to academic enhancement aid, high tax aid, state aid adjustments; relates to moneys apportioned, when and how payable, the teachers of tomorrow teacher recruitment and retention program, class sizes for special classes containing certain students with disabilities; relates to waivers from duties; relates to annual teacher and principal evaluations; amends 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 reimbursements for the 2019-2020 school year; amends 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; relates to employment preparation education programs; amends chapter 82 of the laws of 1995, amending the education law and certain other laws relating to state aid to school districts and the appropriation of funds for the support of government, in relation to the effectiveness thereof; amends 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; amends chapter 425 of the laws of 2002, amending the education law relating to the provision of supplemental educational services, attendance at a safe public school and the suspension of pupils who bring a firearm to or possess a firearm at a school, in relation to the effectiveness thereof; amends chapter 101 of the laws of 2003, amending the education law relating to implementation of the No Child Left Behind Act of 2001, in relation to the effectiveness thereof; amends chapter 91 of the laws of 2002, amending the education law and other laws relating to reorganization of the New York city school construction authority, board of education and community boards, in relation to the effectiveness thereof; amends the education law, in relation to candidates for community superintendent and establishing a task force on community district education councils; amends chapter 345 of the laws of 2009 amending the education law and other laws relating to the New York city board of education, chancellor, community councils, and community superintendents, in relation to the effectiveness thereof; extends provisions relating to contracts for the transportation of school children; extends provisions relating to census reporting; relates to school bus driver training, special apportionment for salary expenses and public pension accruals, to the city school district of the city of Rochester, total foundation aid for the purpose of the development, maintenance or expansion of certain magnet schools or magnet school programs for the 2019-2020 school year; relates to the support of public libraries; relates to project costs for buildings of public libraries located in economically distressed communities; extends provisions relating to the public library grant program; amends chapter 121 of the laws of 1996 relating to authorizing the Roosevelt union free school district to finance deficits by the issuance of serial bonds, in relation to the max apportionment for salary expenses; extends provisions relating to supplementary funding for dedicated programs for public school students in the East Ramapo central school district; relates to the effectiveness of provisions relating to BOCES intermediate districts; relates to building condition surveys; relates to building aid for testing and filtering of potable water systems for lead contamination; relates to building aid for periodic inspections of public school buildings; relates to retirement contribution reserve funds; and repeals certain provisions of the education law and a chapter of the laws of 2019 amending the education law relating to teacher evaluations (Part YYY); establishes a central business district tolling program in the city of New York; establishes the central business district tolling lockbox fund; and relates to the confidentiality of certain public records (Subpart A); allows the assignment, transfer, sharing or consolidating of powers, functions or activities of the metropolitan transportation authority; establishes an independent forensic audit and the major construction review unit (Subpart B); relates to various procurement processes of the metropolitan transportation authority including the resolution process for contracts (Subpart C); relates to implementing transit performance metrics (Subpart D); relates to submission of a twenty-year capital needs assessment (Subpart E); relates to a central business district toll credit (Subpart F)(Part ZZZ); and relates to voting by members of the New York state public authorities control board (Part AAAA).
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