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A09509 Summary:

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; relates to the annual growth in STAR benefits and provides that beginning with the two thousand eighteen-two thousand nineteen school year the tax savings applicable to any parcel shall not exceed the tax savings from the prior year (Part A); 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); relates to real property transfer reports (Part C); relates to reports of manufactured housing park owners (Part D); amends the property tax levy limit relating to property freeze requirements (Part E); relates to taxable state land; provides for the method of tax calculation for such land (Part F); relates to assessment ceilings for local public utility mass real property (Part G); provides that if a taxpayer files an amended return, an assessment tax, including recovery of a previously paid refund, attributable to a change or correction on the amended return from a prior return may be made at any time within three years after such amended return is filed (Part H); provides for employee wage reporting consistency between the department of taxation and finance and the department of labor (Part I); relates to sales and compensating use taxes imposed on food and beverages sold by restaurants and similar establishments; excludes receipts from sales for resale (Part J); authorizes the commissioner of taxation and finance to release information regarding fixed and final unwarranted debts of taxpayers to the comptroller for purposes of collecting unclaimed funds from the comptroller (Part K); allows for the disclosure of certain confidential communications and information from those receiving public assistance or care obtained by social services officials, social officers or social services employees to the commissioner of taxation and finance other than any information prohibited by federal law (Part L); establishes a conditional tax on carried interest (Part M); permits the commissioner of taxation and finance to seek judicial review of decisions of the tax appeals tribunal (Part N); provides that a resident is someone who maintains a permanent place of abode and spends more than the one hundred eighty-three days of the taxable year in this state or New York city, whether or not domiciled in the state or such city for any portion of the taxable year (Part O); relates to the empire state child credit (Part P); extends the hire a veteran tax credit for an additional two years (Part Q); increases the tax credits granted to qualified employers participating in the New York youth jobs program; requires such employers to grant the commissioner of labor access to their employment, tax and pay records; requires such employers to submit annual reports to the commissioner of labor (Part R); relates to the temporary deferral of certain tax credits (Part S); extends the statute of limitations for real estate transfer tax refunds to three years and relates to the joint liability for the payment of such tax (Part T); improves cigar tax enforcement (Part U); relates to sales and use taxes on gas and electric service; repealer (Part V); relates to exempting certain veterinary drugs and medicines from sales and use tax and repealing the refund or credit for such veterinary drugs and medicines (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 exempting items of food and drink when sold from certain vending machines from the sales and use tax (Part Y); 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); imposes an internet fairness conformity tax and requires non-collecting sellers to provide specified information to New York purchasers and to the commissioner of taxation and finance (Part AA); relates to imposing a health tax on vapor products (Part BB); relates to imposing a opioid epidemic surcharge and establishing the opioid prevention, treatment and recovery account (Part CC); relates to establishing a healthcare insurance windfall profit fee from the sale of health insurance written on risks located or resident within this state of certain corporations (Part DD); relates to adjusting the franchise payment, permitting racing after sunset at the Belmont Park racetrack and creating an equine drug testing advisory committee (Part EE); provides funds for aftercare of retired horses (Part FF); extends certain provisions relating to track simulcast, simulcast of out-of-state thoroughbred races, simulcasting of races run by out-of-state harness tracks, distributions of wagers and the imposition of certain taxes (Part GG); relates to the commercial game revenue fund (Part HH); and relates to commissions paid to the track operator of a vendor track or the operator of a video lottery gaming facility in certain development zones, racetracks and counties (Part II).
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