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A03009 Summary:

BILL NOA03009A
 
SAME ASSAME AS UNI. S02009-A
 
SPONSORBudget
 
COSPNSR
 
MLTSPNSR
 
Amd Various Laws, generally
 
Enacts into law major components of legislation necessary to implement the state fiscal plan for the 2017-2018 state fiscal year; relates to the creation of a special license to sell alcoholic beverages at retail for consumption off the premises and prohibits the sale or tastings of alcohol on the thruway (Part A); relates to the consumption of alcohol at certain motion picture theatres (Part B); relates to the school tax reduction credit for residents of a city with a population of one million or more; repealer (Part C); relates to providing that beginning with the 2017-2018 school year, the maximum amount of tax savings allowable under the STAR program shall not exceed the tax savings for the prior year (Part D); relates to making the STAR income verification program mandatory; and repealing certain provisions of such laws relating thereto (Part E); relates to authorizing partial payments of property taxes (Part F); relates to STAR personal income tax credit (Part G); relates to the applicability of the STAR credit to cooperative apartment corporations; repealer (Part H); relates to extending the sunset for the charge for establishing the unit of production values for the oil and gas industry to March 31, 2021 (Part I); relates to the veterans' home assistance fund (Part J); relates to including life sciences companies in the excelsior jobs program; defines "life sciences company" as a business entity engaged in biotechnology, pharmaceuticals, biomedical technologies, robotics, life systems technologies, health informatics or biomedical devices; extends the term of the excelsior jobs program and the related tax credits until December 31, 2029; establishes business franchise and personal income tax credits for life sciences companies (Part K); relates to the employee training incentive program (Part L); relates to extending the empire state film production credit and empire state film post production credit for three years (Part M); relates to providing new tax incentives within the New York youth jobs program tax credit (Part N); relates to extending alternative fuels and electric vehicle recharging property credits for five years (Part O); relates to the investment tax credit (Part P); relates to limited liability companies that have a single member and are disregarded as entities separate from their owners for federal income tax purposes also being disregarded as entities separate from their owner for purposes of determining whether or not the taxpayers that are the single member of such limited liability companies satisfy the requirements to be eligible for any tax credit (Part Q); relates to extending the top personal income tax rate for three years; repealers (Part R); relates to permanently extending the high income charitable contribution deduction limitation by eliminating any reference to specific years (Part S); relates to increasing the child and dependent care credit (Part T); relates to authorizing the disclosure of certain information relating to the financial institution data match system for state tax collection purposes (Part U); relates to directing the civil service department to require a tax clearance for applicants for civil service employment and further directs the department to refuse to examine an applicant for whom a tax clearance is denied (Part V); relates to malpractice and professional medical conduct and extending certain provisions concerning the hospital excess liability pool and requiring a tax clearance for doctors and dentists to be eligible for such excess coverage; relates to making provisions authorizing the service of income executions on certain tax debtors without a warrant permanent (Part W); relates to permanently extending warrantless wage garnishment (Part X); relates to the taxation of S corporations, amends the definition of New York S corporation (Part Y); relates to amending the definition of New York source income to include stock in cooperative housing corporations (Part Z); relates to requiring that if a nonresident is a partner in a partnership where a sale or transfer of the membership interest is subject to certain provisions of the internal revenue code, then any gain on the sale for federal income tax purposes must be treated as New York source income in the year the assets were sold (Part AA); provides a definition for marketplace provider; requires marketplace providers to collect sales tax on the sale of tangible personal property it facilitates (Part BB); relates to closing the existing tax loopholes for the transactions between related entities under article 28 and pursuant to the authority of article 29 of such law (Part CC); relates to clarifying the imposition of sales tax on gas services or electric services of whatever nature (Part DD); relates to the imposition of a surcharge on prepaid wireless communications service and devices including information regarding such seller's business addresses and the applicable surcharge amount (Part EE); defines, regulates, and imposes taxes on vapor products (Part FF); relates to the amount of untaxed cigarettes required to seize a vehicle and increase the penalty for the possession or sale of counterfeit tax stamps or the device necessary to manufacture such stamps (Part GG); relates to authorizing the commissioner, if he or she believes that the collection of any tax will be jeopardized by delay, to assess the amount of such tax on cigarette and tobacco product taxes assessed under article 20 prior to filing (Part HH); relates to the imposition of a tax on cigars under article 20 and sets the rate for such tax (Part II); relates to providing that a conveyance for real estate transfer taxes shall include the interest in a partnership, limited liability corporation, S corporation or certain non-publicly traded C corporation; makes related provisions (Part JJ); relates to the additional real estate transfer tax (Part KK); relates to modifying the funding of and improving the operation of drug testing in horse racing (Part LL); relates to providing for charitable gaming, general provisions, bingo control, local option for the conduct of bingo by certain organizations, and the local option for the conduct of games of chance by certain organizations; defines terms; prohibits participation by persons under the age of eighteen; authorizes a municipality to restrict a license to conduct bingo or games of chance on Sunday; authorizes the advertising of certain charitable games; provides for bingo control and authorizes the New York state gaming commission to supervise the administration of the bingo licensing law; makes related provisions (Part MM); relates to allowing for the reprivatization of NYRA, and under certain circumstances racing after sunset and a reduction in winter racing days (Part NN); relates to licenses for simulcast facilities, sums relating to track simulcast, simulcast of out-of-state thoroughbred races, simulcasting of races run by out-of-state harness tracks and distributions of wagers; extends certain provisions of the pari-mutuel wagering and breeding law; extends vendor fee coverage from nine to ten years for vendor tracks in Sullivan county (Part OO); relates to extending Monticello video lottery terminal rates for one year (Part PP); relates to authorizing the expenditure of moneys from capital awards to vendor racetracks for capital improvements approved prior to April 1, 2018 and completed prior to April 1, 2020, except for the award paid to a certain racetrack on state route 14, which may be expended on capital improvements approved prior to April 1, 2022 and completed prior to April 1, 2024 (Part QQ); and relates to the distribution of gaming aid to certain counties and municipalities including a reduction of two hundred fifty thousand dollars this year and two hundred thousand each fiscal year after that (Part RR).
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