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S04209 Summary:

SAME ASNo same as
Amd Various Laws, generally
Enacts into law major components of legislation necessary to implement the state fiscal plan relating to revenues of the state; relates to the New York city personal income tax rates (Part B); relates to the suspension of STAR exemptions of property owned by persons with outstanding tax liabilities (Part C); relates to a recoupment of certain STAR exemptions; relates to determining primary residency; relates to verification of residence (Part E); makes technical corrections to the school tax relief fund; provides one-time STAR relief (Part F); relates to certification of compliance with New York property tax relief check program requirements (Part G); relates to extending the limitation on charitable contribution deductions for certain taxpayers (Part H); makes certain technical corrections (Part I); relates to a report regarding the empire state commercial production tax credit (Part J); includes video game developers in the excelsior jobs program (Part K); relates to the business income base rate in relation to certain small business taxpayers (Part N); relates to creating a technology internship program and establishes tax credits for such program (Part O); relates to Brownfields (Part R); relates to the biennial statements filed with the secretary of state (Part S); makes corrections to the corporate tax reform provisions (Part T); exempts certain items of tangible personal property furnished to customers by cider producers, breweries and distilleries at tastings (Part U); relates to the imposition of the sales and compensating use tax on prepaid mobile calling services (Part V); exempts electricity provided by certain sources from the sales tax (Part Z); allows a reimbursement of the petroleum business tax for highway diesel motor fuel used in farm production (Part AA); relates to the estate tax (Part BB); relates to the effectiveness of provisions of law relating to serving an income execution with respect to individual tax debtors without filing a warrant (Part DD); relates to extending certain provisions concerning the hospital excess liability pool (Part FF); relates to authorizing clearance of past-due tax liabilities for state or local authority grant applicants (Part GG); allows the commissioner of taxation and finance to enter into reciprocal tax collection agreements with other states (Part HH); relates to the disclosure of certain information relating to a person receiving public assistance to the commissioner of the department of taxation and finance (Part LL); relates to capital awards to vendor tracks (Part MM); 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 the effectiveness of certain provisions of law relating to simulcasting and the imposition of certain taxes and of certain provisions of the racing, pari-mutuel wagering and breeding law (Part NN); relates to video lottery gaming and provides for the repeal of provisions relating thereto upon expiration (Part OO); relates to a franchised corporation (Part PP); relates to the credit for certain alternative fuel vehicle refueling property and electric vehicle recharging property (Part RR); relates to costs associated with the department of public service (Part SS); relates to the amount of credit towards sales and compensating use taxes for vendors (Part TT); relates to simple personal income tax (Part UU); relates to the undertaking required during the pendency of a stay of enforcement of a judgment against a participating or non-participating manufacturer under the master settlement agreement (Part VV); relates to the stock transfer tax and repeals certain provisions of the tax law relating thereto (Part WW); establishes protocols for combative sports and authorizes mixed martial arts events in the state; relates to the imposition of a tax on the gross receipts of any person holding any professional or amateur boxing, sparring or wrestling match or exhibition, or professional combative sports match or exhibition; allows matches or exhibitions on the premises of certain licensees (Part XX); relates to the authority of counties to impose sales and compensating use taxes pursuant to the authority of article 29 of the tax law and repeals certain sections of the tax law relating thereto (Part YY); exempts from sales and compensating use taxes the purchase of general aviation aircraft and provides for the repeal upon the expiration of certain provisions thereof (Part ZZ); relates to adding the use of a vessel by the purchaser in this state for not more than 20 days per calendar day to the list of exemptions to the compensating use tax (Part AAA); relates to establishing a credit against income tax for the rehabilitation of distressed commercial properties (Part BBB); relates to QEZE tax reduction credits (Part CCC); provides for a sales tax exemption for farm abstracts (Part DDD); relates to sales and compensating use taxes (Part EEE); grants sales and compensating use tax exemptions for certain tangible personal property and services used in the operation of recreational skiing facilities (Part FFF); relates to the exemption of political subdivisions from the imposition of the metropolitan commuter transportation mobility tax (Part GGG); relates to the exemption of libraries from the imposition of the metropolitan commuter transportation mobility tax (Part HHH); exempts certain prekindergarten special education programs from the metropolitan commuter transportation mobility tax (Part III); relates to the definition of allowable college tuition expenses and the tax credit allowed for such expenses (Part JJJ); relates to providing an asbestos remediation tax credit (Part KKK); relates to the creation of the cigarette tax enforcement account and repealing provisions of the administrative code of the city of New York relating thereto (Part LLL); relates to veterans entrepreneurship assistance (Part MMM); relates to the empire state film production credit (Part NNN); relates to providing certain tax credits for construction or rehabilitation of middle-income housing (Part OOO); relates to real estate investment trusts (Part PPP); relates to establishing an elderly residential emergency repair personal income tax credit (Part QQQ); relates to sales tax in empire zones (Part RRR); relates to exempting from sales and use taxes certain tangible personal property or services (Part SSS); relates to the green building credit (Part TTT); relates to establishing a senior utility circuit breaker personal income tax credit (Part UUU); relates to establishing limitations upon real property tax levies in cities with a population of one million or more (Part VVV); relates to authorizing the division of state police to conduct qualification investigations for those applying for casino key employee licenses or gaming employee registrations (Part WWW); relates to out-of-state or out-of-country races, unclaimed winnings, fast track betting, and account wagering; and repealing certain provisions of such law relating thereto (Part XXX); relates to the New York Jockey Injury Compensation Fund, Inc. (Part YYY); relates to payments received by regional harness tracks for certain wagers (Part ZZZ); relates to vendor fees paid to vendor tracks (Part AAAA); relates to rent increase exemptions for persons regardless of their age or disability status (Part BBBB); relates to authorizing a tax exemption for senior citizen tenants residing in manufactured home parks in certain municipal corporations and school districts (Part CCCC); relates to extending eligibility, for an additional three years, for the exemption of certain new or substantially rehabilitated multiple dwellings for local taxation (Part DDDD); relates to the state school tax reduction credit (Part EEEE); relates to reducing federal adjusted gross income, for purposes of state personal income taxes, by the amount of interest on indebtedness incurred for tuition and fees paid for undergraduate education (Part FFFF); relates to establishing the public housing revitalization fund; authorizes the New York city council to oversee the activities of certain public authorities (Part GGGG).
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