| Eliminates entirely the NYC STAR PIT rate reduction benefit for taxpayers with incomes above $500,000 (Part B); converts current STAR delinquency/offset program into a tax clearance program by rejecting offset and making taxpayers pay the tax liability (Part C); relates to recouping improperly granted STAR exemptions 3 year look back (Part E); allows homeowners who registered for the STAR exemption with the department of taxation and finance to receive certain exemptions (Part F); creates a real property tax relief credit for owners and renters (Part G); makes permanent the limitation on charitable contribution deductions for high income New York state and New York city personal income taxpayers (Part H); amends the personal income tax and MTA mobility tax statutes for technical changes (Part I); requires commercial production tax credit economic impact report (Part J); amends the excelsior tax credit by making entertainment industry an eligible business provided that taxpayer must meet threshold requirements (Part K); reforms the investment tax credit provided for master tapes (Part L); expands the youth tax credit and renames it to the urban youth jobs program tax credit (Part M); reduces the net income tax on small businesses for those making below $390,000 (Part N); creates the employee training incentive program tax credit through DED for provider approved program (Part O); levies taxes on wireless telecommunications businesses (Part P); imposes sales tax refund requirements on article 9 taxpayers unless such refund is paid to consumers and is separately stated (Part Q); extends brownfield cleanup program for 10 years (Part R); combines the department of state biennial information statement and tax return filings (Part S); amends corporate tax reform statute for technical changes (Part T); extends the wine tasting sales and use tax exemption to other alcoholic beverages when offered for fee at producer's premise (Part U); imposes local sales tax on prepaid wireless based on retail location (Part V); expands sales tax collection requirements for marketplace providers, making providers subject to sales tax collection requirement on behalf of out of state sellers (Part X); closes certain sales and use tax avoidance strategies (Part Y); exempts solar power purchase agreements from state and local sales tax (Part Z); allows petroleum business tax refunds for farm use of highway diesel motor fuel (Part AA); amends the estate tax to implement technical changes and making certain provisions permanent (Part BB); enhances motor fuel tax enforcement by creating wholesaler registrations (Part CC); makes warrantless wage garnishment permanent without filing with county clerk (Part DD); extends the video lottery gaming vendor's capital awards program for one year (Part MM); extends certain tax rates and certain simulcasting provisions for one year (Part NN); expands electronic gaming offerings at video lottery gaming facilities (Part OO); extends the term of the reorganization board of the New York Racing Association, Inc. for an additional year (Part PP); implements New York city corporate tax reform (Part QQ); makes technical changes to alternative fuel refuel property tax credit (Part RR); makes NYC circuit breaker of 2014 permanent with enhanced benefit (Part SS); enhances college tuition credit with additional credit if claimed American Opportunity Tax Credit for those making $40,000 or less (Part TT); makes resident PIT taxpayer's all source income eligible to compute QEZE tax reduction credit (Part UU); exempts vessels worth $230,000 or more from sales and compensating use tax (Part VV); relates to the empire music production credit (Part WW); relates to the MAT mobility tax library exemption (Part XX); extends the Montecello capital award (Part ZZ); relates to the jockey fund (Part AAA); relates to the NYC and lower Manhattan REAP, energy saving sales tax extender (Part BBB). |
