S06409 Summary:
BILL NO | S06409C |
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SAME AS | SAME AS UNI. A09009-C |
  | |
SPONSOR | BUDGET |
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COSPNSR | |
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MLTSPNSR | |
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Amd Various Laws, generally | |
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Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2016-2017 state fiscal year; amends the real property tax law and the tax law, in relation to transitioning the school tax relief (STAR) exemption into a personal income tax credit (Part A); intentionally omitted (Part B); intentionally omitted (Part C); amends the real property tax law, in relation to allowing applications for exemptions to be filed after the taxable status date in certain cases (Part D); amends the tax law and the administrative code of the city of New York, in relation to establishing a new school tax reduction credit for residents of a city with a population over one million (Part E); amends the real property tax law, in relation to authorizing the commissioner of taxation and finance to make direct payments of STAR tax savings to property owners in certain cases (Part F); amends chapter 61 of the laws of 2011, amending the real property tax law and other laws relating to establishing standards for electronic tax administration, in relation to the effectiveness thereof (Part G); amends the public housing law, in relation to extending the credit against income tax for persons or entities investing in low-income housing (Part H); amends the tax law, in relation to extending the hire a veteran credit for an additional two years (Part I); amends the tax law, in relation to extending the empire state commercial production tax credit (Part J); amends chapter 604 of the laws of 2011, amending the tax law relating to the credit for companies who provide transportation to people with disabilities, in relation to extending the expiration of such provision; amends the tax law, in relation to the application of a credit for companies who provide transportation to individuals with disabilities (Part K); amends part I of chapter 58 of the laws of 2006, amending the tax law relating to providing an enhanced earned income tax credit, in relation to making the enhanced earned income tax credit permanent (Part L); amends part N of chapter 61 of the laws of 2005 amending the tax law relating to certain transactions and related information and relating to the voluntary compliance initiative, in relation to extending the expiration thereof (Part M); amends the tax law, in relation to extending the clean heating fuel credit for three years and updating the credit to reflect new minimum biodiesel fuel thresholds (Part N); amends the economic development law and the tax law, in relation to extending the excelsior jobs program for five years (Part O); amends the tax law and the administrative code of the city of New York, in relation to making corrections to the corporate tax reform provisions (Part P); amends the tax law and the administrative code of the city of New York, in relation to the time for filing reports (Part Q); intentionally omitted (Part R); intentionally omitted (Part S); intentionally omitted (Part T); amends chapter 109 of the laws of 2006 amending the tax law and other laws relating to providing exemptions, reimbursements and credits from various taxes for certain alternative fuels, in relation to extending the alternative fuels tax exemptions for five years (Part U); amends the tax law, in relation to exempting from alcoholic beverage tax certain alcoholic beverages furnished at no charge by certain licensees to customers or prospective customers at a tasting held in accordance with the alcoholic beverage control law, and to expand the beer production credit to include wine, liquor and cider (Part V); intentionally omitted (Part W); amends the tax law and the administrative code of the city of New York, in relation to allowing room remarketers to purchase occupancies from hotel operators exempt from sales tax under certain circumstances (Part X); amends the tax law, in relation to charitable contributions and charitable activities being considered in determining domicile for estate tax purposes (Part Y); amends the state finance law, in relation to creating the aviation purpose account and ensuring that the funds deposited in the aviation purpose account are used for airport improvement projects; amends the tax law, in relation to providing for the distribution of revenues under section 301-e of such law; exempts sales of fuel sold for use in commercial aircraft and general aviation aircraft from the prepayment of sales tax imposed pursuant to the authority of section 1102 of such law; excludes sales of fuel sold for use in commercial aircraft and general aviation aircraft from the operation of sales and use taxes imposed pursuant to the authority of section 1210 of such law (Part Z); intentionally omitted (Part AA); amends the racing, pari-mutuel wagering and breeding law, in relation to increasing racing regulatory fee (Part BB); amends the racing, pari-mutuel wagering and breeding law, in relation to the timing of harness track reimbursements and other technical amendments (Part CC); amends the tax law, in relation to the payment of vendors' fees (Part DD); amends the tax law, in relation to vendor fees at vendor tracks (Part EE); amends the racing, pari-mutuel wagering and breeding law, in relation 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; amends chapter 281 of the laws of 1994 amending the racing, pari-mutuel wagering and breeding law and other laws relating to simulcasting, in relation to the effectiveness thereof; amends chapter 346 of the laws of 1990 amending the racing, pari-mutuel wagering and breeding law and other laws relating to simulcasting and the imposition of certain taxes, in relation to extending certain provision thereof; amends the racing, pari-mutuel wagering and breeding law, in relation to extending certain provisions thereof (Part FF); amends the tax law, in relation to capital awards to vendor tracks (Part GG); amends the state finance law, in relation to allocations from the commercial gaming revenue fund; amends the tax law, in relation to commissions payable to certain vendor racetracks (Part HH); amends the tax law, in relation to further clarifying disclosure procedures regarding medical marihuana (Part II); amends the real property tax law, in relation to STAR recoupment program (Part JJ); amends the tax law and the state finance law, in relation to the fees associated with a certificate of registration and decal imposed by article 21 of the tax law for certain vehicles operating on public highways in New York state (Part KK); amends the tax law, in relation to making corrections to the corporate tax reform provisions (Part LL); amends the tax law, in relation to the real property tax credit for manufacturers (Part MM); amends the tax law and the administrative code of the city of new York, in relation to the value of leased real property (Part NN); amends the racing, pari-mutuel wagering and breeding law, in relation to health insurance for jockeys (Part OO); amends the racing, pari-mutuel wagering and breeding law, in relation to the New York Jockey Injury Compensation Fund, Inc. (Part PP); amends the economic development law and the tax law, in relation to the economic transformation and facility redevelopment program tax credit (Part QQ); amends the tax law, in relation to creating a farm workforce retention credit (Part RR); amends the tax law and the racing, pari-mutuel wagering and breeding law, in relation to authorization to operate video lottery terminals and capital awards at certain facilities (Part SS); amends the tax law, in relation to providing a middle income tax cut under the personal income tax; repeals subparagraph (B) of paragraph 1 of subsection (a), subparagraph (B) of paragraph 1 of subsection (b) and subparagraph (B) of paragraph 1 of subsection (c) of section 601 of the tax law relating to the imposition of tax; repeals subsection (d-2) of section 601 of the tax law relating to tax table benefit recapture for tax years after two thousand seventeen (Part TT); amends the tax law, in relation to requiring wholesalers of motor fuel to register and file returns (Part UU); amends the labor law, in relation to enhancing the urban youth jobs program tax credit by increasing the sum of money allocated to programs four and five (Part VV); amends the tax law, in relation to exempting commercial fuel cell electricity generating systems and electricity provided by such sources from the sales tax imposed by article 28 of the tax law and omitting such exemption from the taxes imposed pursuant to the authority of article 29 of the tax law, unless a locality elects otherwise (Part WW). |
S06409 Actions:
BILL NO | S06409C | |||||||||||||||||||||||||||||||||||||||||||||||||
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01/14/2016 | REFERRED TO FINANCE | |||||||||||||||||||||||||||||||||||||||||||||||||
02/16/2016 | AMEND (T) AND RECOMMIT TO FINANCE | |||||||||||||||||||||||||||||||||||||||||||||||||
02/16/2016 | PRINT NUMBER 6409A | |||||||||||||||||||||||||||||||||||||||||||||||||
03/12/2016 | AMEND (T) AND RECOMMIT TO FINANCE | |||||||||||||||||||||||||||||||||||||||||||||||||
03/12/2016 | PRINT NUMBER 6409B | |||||||||||||||||||||||||||||||||||||||||||||||||
03/31/2016 | AMEND (T) AND RECOMMIT TO FINANCE | |||||||||||||||||||||||||||||||||||||||||||||||||
03/31/2016 | PRINT NUMBER 6409C | |||||||||||||||||||||||||||||||||||||||||||||||||
03/31/2016 | ORDERED TO THIRD READING CAL.517 | |||||||||||||||||||||||||||||||||||||||||||||||||
03/31/2016 | MESSAGE OF NECESSITY - 3 DAY MESSAGE | |||||||||||||||||||||||||||||||||||||||||||||||||
03/31/2016 | PASSED SENATE | |||||||||||||||||||||||||||||||||||||||||||||||||
03/31/2016 | DELIVERED TO ASSEMBLY | |||||||||||||||||||||||||||||||||||||||||||||||||
03/31/2016 | referred to ways and means | |||||||||||||||||||||||||||||||||||||||||||||||||
03/31/2016 | substituted for a9009c | |||||||||||||||||||||||||||||||||||||||||||||||||
03/31/2016 | ordered to third reading rules cal.25 | |||||||||||||||||||||||||||||||||||||||||||||||||
03/31/2016 | motion to postpone lost | |||||||||||||||||||||||||||||||||||||||||||||||||
03/31/2016 | message of necessity - 3 day message | |||||||||||||||||||||||||||||||||||||||||||||||||
03/31/2016 | passed assembly | |||||||||||||||||||||||||||||||||||||||||||||||||
03/31/2016 | returned to senate | |||||||||||||||||||||||||||||||||||||||||||||||||
04/01/2016 | DELIVERED TO GOVERNOR | |||||||||||||||||||||||||||||||||||||||||||||||||
04/13/2016 | SIGNED CHAP.60 |
S06409 Committee Votes:
Go to topS06409 Floor Votes:
No
Abbate
Yes
Curran
AB
Gunther
No
Lupardo
No
Paulin
No
Simotas
No
Abinanti
No
Cusick
No
Harris
Yes
Lupinacci
No
Peoples-Stokes
No
Skartados
No
Arroyo
No
Cymbrowitz
Yes
Hawley
No
Magee
No
Perry
No
Skoufis
No
Aubry
No
Davila
No
Hevesi
No
Magnarelli
No
Pichardo
No
Solages
Yes
Barclay
No
DenDekker
No
Hikind
Yes
Malliotakis
No
Pretlow
Yes
Stec
No
Barrett
No
Dilan
No
Hooper
ER
Markey
No
Quart
No
Steck
No
Barron
No
Dinowitz
No
Hunter
No
Mayer
Yes
Ra
No
Stirpe
No
Benedetto
Yes
DiPietro
No
Hyndman
No
McDonald
Yes
Raia
Yes
Tedisco
No
Bichotte
Yes
Duprey
No
Jaffee
Yes
McDonough
No
Ramos
Yes
Tenney
No
Blake
No
Englebright
No
Jean-Pierre
Yes
McKevitt
No
Richardson
No
Thiele
Yes
Blankenbush
No
Fahy
Yes
Johns
Yes
McLaughlin
No
Rivera
No
Titone
Yes
Brabenec
No
Farrell
No
Joyner
No
Miller
No
Robinson
No
Titus
No
Braunstein
Yes
Finch
No
Kaminsky
Yes
Montesano
No
Rodriguez
No
Walker
No
Brennan
Yes
Fitzpatrick
Yes
Katz
No
Morelle
No
Rosenthal
Yes
Walter
No
Brindisi
Yes
Friend
No
Kavanagh
No
Mosley
No
Rozic
No
Weinstein
No
Bronson
No
Galef
No
Kearns
No
Moya
No
Russell
No
Weprin
No
Buchwald
ER
Gantt
No
Kim
Yes
Murray
No
Ryan
No
Woerner
Yes
Butler
Yes
Garbarino
Yes
Kolb
Yes
Nojay
Yes
Saladino
Yes
Wozniak
No
Cahill
Yes
Giglio
Yes
Lalor
No
Nolan
No
Santabarbara
No
Wright
No
Ceretto
No
Gjonaj
No
Lavine
Yes
Oaks
No
Schimel
Yes
Zebrowski
No
Colton
No
Glick
Yes
Lawrence
ER
O'Donnell
No
Schimminger
No
Mr. Speaker
No
Cook
No
Goldfeder
No
Lentol
No
Ortiz
No
Seawright
Yes
Corwin
Yes
Goodell
No
Lifton
No
Otis
No
Sepulveda
No
Crespo
No
Gottfried
No
Linares
Yes
Palmesano
No
Simanowitz
Yes
Crouch
Yes
Graf
Yes
Lopez
Yes
Palumbo
No
Simon
‡ Indicates voting via videoconference
Yes
Abbate
Yes
Curran
Yes
Gunther
Yes
Lupardo
Yes
Paulin
Yes
Simotas
Yes
Abinanti
Yes
Cusick
Yes
Harris
Yes
Lupinacci
Yes
Peoples-Stokes
Yes
Skartados
Yes
Arroyo
Yes
Cymbrowitz
No
Hawley
Yes
Magee
Yes
Perry
Yes
Skoufis
Yes
Aubry
Yes
Davila
Yes
Hevesi
Yes
Magnarelli
Yes
Pichardo
Yes
Solages
Yes
Barclay
Yes
DenDekker
Yes
Hikind
Yes
Malliotakis
No
Pretlow
Yes
Stec
Yes
Barrett
Yes
Dilan
Yes
Hooper
ER
Markey
Yes
Quart
Yes
Steck
No
Barron
Yes
Dinowitz
Yes
Hunter
Yes
Mayer
Yes
Ra
Yes
Stirpe
Yes
Benedetto
No
DiPietro
Yes
Hyndman
Yes
McDonald
Yes
Raia
Yes
Tedisco
Yes
Bichotte
Yes
Duprey
Yes
Jaffee
Yes
McDonough
Yes
Ramos
No
Tenney
Yes
Blake
Yes
Englebright
Yes
Jean-Pierre
Yes
McKevitt
Yes
Richardson
No
Thiele
Yes
Blankenbush
Yes
Fahy
Yes
Johns
Yes
McLaughlin
Yes
Rivera
Yes
Titone
Yes
Brabenec
Yes
Farrell
Yes
Joyner
Yes
Miller
ER
Robinson
Yes
Titus
Yes
Braunstein
Yes
Finch
Yes
Kaminsky
Yes
Montesano
Yes
Rodriguez
Yes
Walker
Yes
Brennan
No
Fitzpatrick
ER
Katz
Yes
Morelle
Yes
Rosenthal
Yes
Walter
Yes
Brindisi
No
Friend
Yes
Kavanagh
Yes
Mosley
Yes
Rozic
Yes
Weinstein
Yes
Bronson
Yes
Galef
Yes
Kearns
Yes
Moya
Yes
Russell
Yes
Weprin
Yes
Buchwald
ER
Gantt
Yes
Kim
Yes
Murray
Yes
Ryan
Yes
Woerner
No
Butler
Yes
Garbarino
No
Kolb
No
Nojay
Yes
Saladino
No
Wozniak
Yes
Cahill
Yes
Giglio
No
Lalor
No
Nolan
Yes
Santabarbara
Yes
Wright
Yes
Ceretto
Yes
Gjonaj
Yes
Lavine
No
Oaks
Yes
Schimel
Yes
Zebrowski
Yes
Colton
Yes
Glick
No
Lawrence
ER
O'Donnell
Yes
Schimminger
Yes
Mr. Speaker
Yes
Cook
Yes
Goldfeder
Yes
Lentol
Yes
Ortiz
Yes
Seawright
No
Corwin
Yes
Goodell
Yes
Lifton
Yes
Otis
Yes
Sepulveda
Yes
Crespo
Yes
Gottfried
Yes
Linares
No
Palmesano
Yes
Simanowitz
Yes
Crouch
No
Graf
Yes
Lopez
No
Palumbo
Yes
Simon
‡ Indicates voting via videoconference
S06409 Text:
Go to top STATE OF NEW YORK ________________________________________________________________________ S. 6409--C A. 9009--C SENATE - ASSEMBLY January 14, 2016 ___________ IN SENATE -- A BUDGET BILL, submitted by the Governor pursuant to arti- cle seven of the Constitution -- read twice and ordered printed, and when printed to be committed to the Committee on Finance -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee IN ASSEMBLY -- A BUDGET BILL, submitted by the Governor pursuant to article seven of the Constitution -- read once and referred to the Committee on Ways and Means -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- again reported from said committee with amendments, ordered reprinted as amended and recommitted to said committee -- again reported from said committee with amendments, ordered reprinted as amended and recommitted to said committee AN ACT to amend the real property tax law and the tax law, in relation to transitioning the school tax relief (STAR) exemption into a personal income tax credit (Part A); intentionally omitted (Part B); intentionally omitted (Part C); to amend the real property tax law, in relation to allowing applications for exemptions to be filed after the taxable status date in certain cases (Part D); to amend the tax law and the administrative code of the city of New York, in relation to establishing a new school tax reduction credit for residents of a city with a population over one million (Part E); to amend the real proper- ty tax law, in relation to authorizing the commissioner of taxation and finance to make direct payments of STAR tax savings to property owners in certain cases (Part F); to amend chapter 61 of the laws of 2011, amending the real property tax law and other laws relating to establishing standards for electronic tax administration, in relation to the effectiveness thereof (Part G); to amend the public housing law, in relation to extending the credit against income tax for persons or entities investing in low-income housing (Part H); to amend the tax law, in relation to extending the hire a veteran credit for an additional two years (Part I); to amend the tax law, in relation to extending the empire state commercial production tax credit (Part J); EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD12674-05-6S. 6409--C 2 A. 9009--C to amend chapter 604 of the laws of 2011, amending the tax law relat- ing to the credit for companies who provide transportation to people with disabilities, in relation to extending the expiration of such provision; and to amend the tax law, in relation to the application of a credit for companies who provide transportation to individuals with disabilities (Part K); to amend part I of chapter 58 of the laws of 2006, amending the tax law relating to providing an enhanced earned income tax credit, in relation to making the enhanced earned income tax credit permanent (Part L); to amend part N of chapter 61 of the laws of 2005 amending the tax law relating to certain transactions and related information and relating to the voluntary compliance initi- ative, in relation to extending the expiration thereof (Part M); to amend the tax law, in relation to extending the clean heating fuel credit for three years and updating the credit to reflect new minimum biodiesel fuel thresholds (Part N); to amend the economic development law and the tax law, in relation to extending the excelsior jobs program for five years (Part O); to amend the tax law and the adminis- trative code of the city of New York, in relation to making corrections to the corporate tax reform provisions (Part P); to amend the tax law and the administrative code of the city of New York, in relation to the time for filing reports (Part Q); intentionally omit- ted (Part R); intentionally omitted (Part S); intentionally omitted (Part T); to amend chapter 109 of the laws of 2006 amending the tax law and other laws relating to providing exemptions, reimbursements and credits from various taxes for certain alternative fuels, in relation to extending the alternative fuels tax exemptions for five years (Part U); to amend the tax law, in relation to exempting from alcoholic beverage tax certain alcoholic beverages furnished at no charge by certain licensees to customers or prospective customers at a tasting held in accordance with the alcoholic beverage control law, and to expand the beer production credit to include wine, liquor and cider (Part V); intentionally omitted (Part W); to amend the tax law and the administrative code of the city of New York, in relation to allowing room remarketers to purchase occupancies from hotel operators exempt from sales tax under certain circumstances (Part X); to amend the tax law, in relation to charitable contributions and charitable activities being considered in determining domicile for estate tax purposes (Part Y); to amend the state finance law, in relation to creating the aviation purpose account and ensuring that the funds deposited in the aviation purpose account are used for airport improvement projects; to amend the tax law, in relation to providing for the distribution of revenues under section 301-e of such law; to exempt sales of fuel sold for use in commercial aircraft and general aviation aircraft from the prepayment of sales tax imposed pursuant to the authority of section 1102 of such law; and to exclude sales of fuel sold for use in commercial aircraft and general aviation aircraft from the operation of sales and use taxes imposed pursuant to the authority of section 1210 of such law (Part Z); intentionally omitted (Part AA); to amend the racing, pari-mutuel wagering and breeding law, in relation to increasing racing regulatory fee (Part BB); to amend the racing, pari-mutuel wagering and breeding law, in relation to the timing of harness track reimbursements and other technical amendments (Part CC); to amend the tax law, in relation to the payment of vendors' fees (Part DD); to amend the tax law, in relation to vendor fees at vendor tracks (Part EE); to amend the racing, pari-mutuel wagering and breeding law, in relation to licenses for simulcastS. 6409--C 3 A. 9009--C 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; to amend chapter 281 of the laws of 1994 amending the racing, pari-mutuel wagering and breed- ing law and other laws relating to simulcasting, in relation to the effectiveness thereof; to amend chapter 346 of the laws of 1990 amend- ing the racing, pari-mutuel wagering and breeding law and other laws relating to simulcasting and the imposition of certain taxes, in relation to extending certain provision thereof; and to amend the racing, pari-mutuel wagering and breeding law, in relation to extend- ing certain provisions thereof (Part FF); to amend the tax law, in relation to capital awards to vendor tracks (Part GG); to amend the state finance law, in relation to allocations from the commercial gaming revenue fund; to amend the tax law, in relation to commissions payable to certain vendor racetracks (Part HH); to amend the tax law, in relation to further clarifying disclosure procedures regarding medical marihuana (Part II); to amend the real property tax law, in relation to STAR recoupment program (Part JJ); to amend the tax law and the state finance law, in relation to the fees associated with a certificate of registration and decal imposed by article 21 of the tax law for certain vehicles operating on public highways in New York state (Part KK); to amend the tax law, in relation to making corrections to the corporate tax reform provisions (Part LL); to amend the tax law, in relation to the real property tax credit for manufac- turers (Part MM); to amend the tax law and the administrative code of the city of new York, in relation to the value of leased real property (Part NN); to amend the racing, pari-mutuel wagering and breeding law, in relation to health insurance for jockeys (Part OO); to amend the racing, pari-mutuel wagering and breeding law, in relation to the New York Jockey Injury Compensation Fund, Inc. (Part PP); to amend the economic development law and the tax law, in relation to the economic transformation and facility redevelopment program tax credit (Part QQ); to amend the tax law, in relation to creating a farm workforce retention credit (Part RR); to amend the tax law and the racing, pari- mutuel wagering and breeding law, in relation to authorization to operate video lottery terminals and capital awards at certain facili- ties (Part SS); to amend the tax law, in relation to providing a middle income tax cut under the personal income tax; to repeal subpar- agraph (B) of paragraph 1 of subsection (a), subparagraph (B) of para- graph 1 of subsection (b) and subparagraph (B) of paragraph 1 of subsection (c) of section 601 of the tax law relating to the imposi- tion of tax; and to repeal subsection (d-2) of section 601 of the tax law relating to tax table benefit recapture for tax years after two thousand seventeen (Part TT); to amend the tax law, in relation to requiring wholesalers of motor fuel to register and file returns (Part UU); to amend the labor law, in relation to enhancing the urban youth jobs program tax credit by increasing the sum of money allocated to programs four and five (Part VV); and to amend the tax law, in relation to exempting commercial fuel cell electricity generating systems and electricity provided by such sources from the sales tax imposed by article 28 of the tax law and omitting such exemption from the taxes imposed pursuant to the authority of article 29 of the tax law, unless a locality elects otherwise (Part WW)S. 6409--C 4 A. 9009--C The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. This act enacts into law major components of legislation 2 which are necessary to implement the state fiscal plan for the 2016-2017 3 state fiscal year. Each component is wholly contained within a Part 4 identified as Parts A through WW. The effective date for each particular 5 provision contained within such Part is set forth in the last section of 6 such Part. Any provision in any section contained within a Part, includ- 7 ing the effective date of the Part, which makes a reference to a section 8 "of this act", when used in connection with that particular component, 9 shall be deemed to mean and refer to the corresponding section of the 10 Part in which it is found. Section three of this act sets forth the 11 general effective date of this act. 12 PART A 13 Section 1. Paragraph (a) of subdivision 6 of section 425 of the real 14 property tax law, as amended by chapter 6 of the laws of 2010, and as 15 further amended by subdivision (b) of section 1 of part W of chapter 56 16 of the laws of 2010, is amended to read as follows: 17 (a) Generally. All owners of the property who primarily reside thereon 18 and who are not subject to the provisions of subdivision sixteen of this 19 section must jointly file an application for exemption with the assessor 20 on or before the appropriate taxable status date. Such application may 21 be filed by mail if it is enclosed in a postpaid envelope properly 22 addressed to the appropriate assessor, deposited in a post office or 23 official depository under the exclusive care of the United States postal 24 service, and postmarked by the United States postal service on or before 25 the applicable taxable status date. Each such application shall be made 26 on a form prescribed by the commissioner, which shall require the appli- 27 cant or applicants to agree to notify the assessor if their primary 28 residence changes while their property is receiving the exemption. The 29 assessor may request that proof of residency be submitted with the 30 application. If the applicant requests a receipt from the assessor as 31 proof of submission of the application, the assessor shall provide such 32 receipt. If such request is made by other than personal request, the 33 applicant shall provide the assessor with a self-addressed postpaid 34 envelope in which to mail the receipt. 35 § 2. Section 425 of the real property tax law is amended by adding a 36 new subdivision 16 to read as follows: 37 16. Transition to personal income tax credit. (a) Beginning with 38 assessment rolls used to levy school district taxes for the two thousand 39 sixteen--two thousand seventeen school year, no application for an 40 exemption under this section may be filed or approved unless at least 41 one of the applicants held title to the property on the taxable status 42 date of the assessment roll that was used to levy school district taxes 43 for the two thousand fifteen--two thousand sixteen school year and the 44 property was granted an exemption pursuant to this section on that 45 assessment roll. In the event that an application is submitted to the 46 assessor that cannot be approved due to this restriction, the assessor 47 shall notify the applicant that he or she is required by law to deny the 48 application, but that, in lieu of a STAR exemption, the applicant may 49 claim the personal income tax credit authorized by subsection (eee) of 50 section six hundred six of the tax law if eligible, and that the appli- 51 cant may contact the department of taxation and finance for furtherS. 6409--C 5 A. 9009--C 1 information. The commissioner shall provide a form for assessors to 2 use, at their option, when making this notification. No STAR exemption 3 may be granted on the basis of an application that is not approvable due 4 to this restriction. 5 (b) If the owners of a parcel that is receiving the STAR exemption 6 authorized by this section want to claim the personal income tax credit 7 authorized by subsection (eee) of section six hundred six of the tax law 8 in lieu of such exemption, they all must renounce that exemption in the 9 manner provided by section four hundred ninety-six of this chapter, and 10 must pay any required taxes, interest and penalties, on or before Decem- 11 ber thirty-first of the taxable year for which they want to claim the 12 credit. Any such renunciation shall be irrevocable. 13 (c) The provisions of this subdivision shall apply to all applications 14 for STAR exemptions beginning with assessment rolls used to levy school 15 district taxes for the two thousand sixteen--two thousand seventeen 16 school year, including those submitted prior to the effective date of 17 this subdivision. If any application was approved prior to the effective 18 date of this subdivision that is not approvable hereunder, such approval 19 shall be deemed void, and the assessor shall provide the applicant with 20 the notice required by paragraph (a) of this subdivision. If an appli- 21 cation was submitted prior to the effective date of this subdivision but 22 is not approvable hereunder, the applicant may apply for advance payment 23 of the personal income tax credit authorized by subsection (eee) of 24 section six hundred six of the tax law for the two thousand sixteen 25 taxable year, if eligible, in the manner provided by paragraph ten of 26 such subsection, notwithstanding the time limitations contained in that 27 paragraph. 28 § 3. Subdivision 2 of section 496 of the real property tax law, as 29 added by section 3 of part N of chapter 58 of the laws of 2011, is 30 amended to read as follows: 31 2. An application to renounce an exemption shall be made on a form 32 prescribed by the commissioner and shall be filed with the county direc- 33 tor of real property tax services no later than ten years after the levy 34 of taxes upon the assessment roll on which the renounced exemption 35 appears. The county director, after consulting with the assessor as 36 appropriate, shall compute the total amount owed on account of the 37 renounced exemption as follows: 38 (a) For each assessment roll on which the renounced exemption appears, 39 the assessed value that was exempted shall be multiplied by the tax rate 40 or rates that were applied to that assessment roll. Interest shall then 41 be added to each such product at the rate prescribed by section nine 42 hundred twenty-four-a of this chapter or such other law as may be appli- 43 cable for each month or portion thereon since the levy of taxes upon 44 such assessment roll. 45 (b) The sum of the calculations made pursuant to paragraph (a) of this 46 subdivision with respect to all of the assessment rolls in question 47 shall be determined. 48 (c) A processing fee of five hundred dollars shall be added to the sum 49 determined pursuant to paragraph (b) of this subdivision, unless the 50 provisions of paragraph (d) of this subdivision are applicable. 51 (d) If the applicant is renouncing a STAR exemption in order to quali- 52 fy for the personal income tax credit authorized by subsection (eee) of 53 section six hundred six of the tax law, and no other exemptions are 54 being renounced on the same application, no processing fee shall be 55 applicable.S. 6409--C 6 A. 9009--C 1 § 4. Subdivision 3 of section 520 of the real property tax law, as 2 added by chapter 635 of the laws of 1978, is amended to read as follows: 3 3. For purposes of any fiscal year or years during which title to such 4 property is transferred, such property shall be deemed to have been 5 omitted and the assessed value thereof shall be entered on the assess- 6 ment roll to be used for the next tax levy by or for each municipal 7 corporation in which such property is located in the same manner as 8 provided by title three of article five of this chapter with respect to 9 a parcel omitted from the assessment roll of the previous year. A pro 10 rata tax shall be extended against the property for the unexpired 11 portion of each fiscal year. Such real property shall be taxed at the 12 tax rate or tax rates for the fiscal year during which the transfer 13 occurred. The amount of tax or taxes levied pursuant to this subdivi- 14 sion shall be deducted from the aggregate amount of taxes to be levied 15 for the fiscal year immediately succeeding the fiscal year during which 16 the transfer occurred; provided, however, that where the property is 17 receiving a school tax relief (STAR) exemption authorized by section 18 four hundred twenty-five of this chapter, the portion of the tax or 19 taxes levied that equals the recovered STAR tax savings shall be applied 20 to reduce the amount of aid payable to the school district under subdi- 21 vision three of section thirteen hundred six-a of this chapter. 22 § 5. Subdivision 6 of section 1306-a of the real property tax law is 23 renumbered subdivision 7 and a new subdivision 6 is added to read as 24 follows: 25 6. When the commissioner determines, at least thirty days prior to the 26 levy of school district taxes, that an advance credit of the personal 27 income tax credit authorized by subsection (eee) of section six hundred 28 six of the tax law will be provided to the owners of a parcel in that 29 school district, he or she shall so notify the authorities of the school 30 district, who shall cause a statement to be placed on the tax bill for 31 the parcel in substantially the following form: "A STAR reimbursement 32 check of $ will be mailed to you upon issuance by the NYS Tax 33 Department." The commissioner shall advice the school district authori- 34 ties of the amount to be entered therein. Notwithstanding any provision 35 of law to the contrary, in the event that the parcel in question had 36 been granted a STAR exemption on the assessment roll upon which school 37 district taxes are to be levied, such exemption shall be deemed null and 38 void and shall be disregarded when the parcel's tax liability is deter- 39 mined. 40 § 6. Section 606 of the tax law is amended by adding a new subsection 41 (eee) to read as follows: 42 (eee) School tax relief (STAR) credit. (1) Definitions. For purposes 43 of this subsection: 44 (A) "Qualified taxpayer" means a resident individual of the state, who 45 maintained his or her primary residence in this state on December thir- 46 ty-first of the taxable year, who was an owner of that property on that 47 date, who cannot receive the STAR exemption on that property either 48 because (i) he or she is precluded from filing an application for the 49 STAR exemption on that property pursuant to paragraph (a) of subdivision 50 sixteen of section four hundred twenty-five of the real property tax 51 law, or because (ii) he or she has irrevocably renounced his or her 52 claim to such exemption in conjunction with all other owners pursuant to 53 paragraph (b) of such subdivision, and who is required or chooses to 54 file a return under this article. A taxpayer whose primary residence 55 received a STAR exemption for the associated fiscal year that commencedS. 6409--C 7 A. 9009--C 1 after the acquisition of such residence shall not be considered a quali- 2 fied taxpayer for purposes of this subsection. 3 (B) "Affiliated income" shall mean the combined income of all of the 4 owners of the parcel who resided primarily thereon as of December thir- 5 ty-first of the taxable year, and of any owners' spouses residing prima- 6 rily thereon as of such date; provided that the income to be so combined 7 shall be the "adjusted gross income" for the taxable year as reported 8 for federal income tax purposes, or that would be reported as adjusted 9 gross income if a federal income tax return were required to be filed, 10 reduced by distributions, to the extent included in federal adjusted 11 gross income, received from an individual retirement account and an 12 individual retirement annuity. 13 (C) "Associated fiscal year" means the school district fiscal year 14 that began on July first of the taxable year or, in the case of a city 15 school district that is subject to article fifty-two of the education 16 law, the city fiscal year that began on July first of the taxable year. 17 (D) "Owner" means: 18 (i) a person who owns a parcel in fee simple absolute or as a tenant 19 in common, a joint tenant or a tenant by the entirety, 20 (ii) an owner of a present interest in a parcel under a life estate, 21 (iii) a vendee in possession under an installment contract of sale, 22 (iv) a beneficial owner under a trust, 23 (v) a tenant-stockholder of a cooperative apartment corporation who 24 resides in a portion of real property owned by such cooperative apart- 25 ment corporation, to the extent represented by his or her share or 26 shares of stock in such corporation as determined by its or their 27 proportional relationship to the total outstanding stock of the corpo- 28 ration, including that owned by the corporation, 29 (vi) a resident of a farm dwelling that is owned either by a corpo- 30 ration of which the resident is a shareholder, a partnership of which 31 the resident is a partner, or by a limited liability company of which 32 the resident is an owner, or 33 (vii) a resident of a dwelling, other than a farm dwelling, that is 34 owned by a limited partnership of which the resident is a partner, 35 provided that the limited partnership that holds title to the property 36 does not engage in any commercial activity, that the limited partnership 37 was lawfully created to hold title solely for estate planning and asset 38 protection purposes, and that the partner or partners who primarily 39 reside thereon personally pay all of the real property taxes and other 40 costs associated with the property's ownership. 41 (E) "Qualifying taxes" means the school district taxes that were 42 levied upon the taxpayer's primary residence for the associated fiscal 43 year that were actually paid by the taxpayer during the taxable year; 44 or, in the case of a city school district that is subject to article 45 fifty-two of the education law, the combined city and school district 46 taxes that were levied upon the taxpayer's primary residence for the 47 associated fiscal year that were actually paid by the taxpayer during 48 the taxable year. In no case shall the term "qualifying taxes" be 49 construed to include penalties or interest. 50 (F) "STAR exemption" means the school tax relief (STAR) exemption 51 authorized by section four hundred twenty-five of the real property tax 52 law. 53 (G) "STAR tax savings" means the tax savings attributable to the STAR 54 exemption within a portion of a school district, as determined by the 55 commissioner pursuant to subdivision two of section thirteen hundred 56 six-a of the real property tax law.S. 6409--C 8 A. 9009--C 1 (2) Allowance of credit. A qualified taxpayer shall be allowed a cred- 2 it as provided in paragraph three or four of this subsection, whichever 3 is applicable, against the taxes imposed by this article reduced by the 4 credits permitted by this article, provided that the requirements set 5 forth in the applicable subsection are satisfied. If the credit exceeds 6 the tax as so reduced for such year under this article, the excess shall 7 be treated as an overpayment, to be credited or refunded, without inter- 8 est. If a qualified taxpayer is not required to file a return pursuant 9 to section six hundred fifty-one of this article, a qualified taxpayer 10 may nevertheless receive the full amount of the credit to be credited or 11 repaid as an overpayment, without interest. 12 (3) Determination of basic STAR credit. (A) Beginning with taxable 13 years after two thousand fifteen, a basic STAR credit shall be available 14 to a qualified taxpayer if the affiliated income of the parcel that 15 serves as the taxpayer's primary residence is less than or equal to five 16 hundred thousand dollars. 17 (B) Subject to the provisions of subparagraph (C) of this paragraph, 18 such basic STAR credit shall be the lesser of: 19 (i) the basic STAR tax savings applicable to the taxpayer's primary 20 residence, or 21 (ii) the taxpayer's qualifying taxes. 22 (C) If the qualifying taxes paid by the taxpayer constituted only a 23 portion of the total school district taxes that were levied upon the 24 taxpayer's primary residence for the associated fiscal year or, in the 25 case of a city school district that is subject to article fifty-two of 26 the education law, if the qualifying taxes paid by the taxpayer consti- 27 tuted only a portion of the total combined city and school district 28 taxes that were levied upon the taxpayer's primary residence for the 29 associated fiscal year, the credit allowable to such taxpayer shall be 30 equal to the amount determined pursuant to subparagraph (B) of this 31 paragraph multiplied by the percentage that such portion represents. 32 (4) Determination of enhanced STAR credit. (A) Beginning with taxable 33 years after two thousand fifteen, an enhanced STAR credit shall be 34 available to a qualified taxpayer where both of the following conditions 35 are satisfied: 36 (i) All of the owners of the parcel that serves as the taxpayer's 37 primary residence are at least sixty-five years of age as of December 38 thirty-first of the taxable year or, in the case of property owned by a 39 married couple or by siblings, at least one of the owners is at least 40 sixty-five years of age as of that date. The terms "siblings" as used 41 herein shall have the same meaning as set forth in section four hundred 42 sixty-seven of the real property tax law. In the case of property owned 43 by a married couple, one of whom is sixty-five years of age or over, the 44 credit, once allowed, shall not be disallowed because of the death of 45 the older spouse so long as the surviving spouse is at least sixty-two 46 years of age as of December thirty-first of the taxable year. 47 (ii) The affiliated income of the parcel that serves as the taxpayer's 48 primary residence is less than or equal to the income standard for the 49 taxable year established by the commissioner for the corresponding 50 "income tax year" pursuant to clause (C) of subparagraph (i) of para- 51 graph (b) of subdivision four of section four hundred twenty-five of the 52 real property tax law for purposes of the enhanced STAR exemption. 53 (B) Subject to the provisions of subparagraph (C) of this paragraph, 54 such credit shall be the lesser of: 55 (i) the enhanced STAR tax savings for the school district portion, or 56 (ii) the taxpayer's qualifying taxes.S. 6409--C 9 A. 9009--C 1 (C) If the qualifying taxes paid by the taxpayer constituted only a 2 portion of the total school district taxes that were levied upon the 3 taxpayer's primary residence for the associated fiscal year or, in the 4 case of a city school district that is subject to article fifty-two of 5 the education law, if the qualifying taxes paid by the taxpayer consti- 6 tuted only a portion of the total combined city and school district 7 taxes that were levied upon the taxpayer's primary residence for the 8 associated fiscal year, the credit allowable to such taxpayer shall be 9 equal to the amount determined pursuant to subparagraph (B) of this 10 paragraph multiplied by the percentage that such portion represents. 11 (5) Disqualification. A taxpayer shall not qualify for the credit 12 authorized by this subsection if the parcel that serves as the taxpay- 13 er's primary residence received the STAR exemption on the assessment 14 roll upon which school district taxes for the associated fiscal year 15 where levied. Provided, however, that the taxpayer may remove this 16 disqualification by renouncing the exemption and making any required 17 payments by December thirty-first of the taxable year, as provided by 18 subdivision sixteen of section four hundred twenty-five of the real 19 property tax law. 20 (6) Special cases. (A) In the case of property consisting of a cooper- 21 ative apartment corporation that is described by paragraph (k) of subdi- 22 vision two of section four hundred twenty-five of the real property tax 23 law, the amount of the credit allowable with respect to a cooperative 24 apartment shall be equal to sixty percent of the basic STAR tax savings 25 for the school district portion, or sixty percent of the enhanced STAR 26 tax savings for the school district portion, whichever is applicable. 27 Provided, however, that in the case of a cooperative apartment corpo- 28 ration that is described by subparagraph (iv) of paragraph (k) of subdi- 29 vision two of section four hundred twenty-five of the real property tax 30 law, the credit allowable with respect to a cooperative apartment shall 31 be equal to twenty percent of such amount. 32 (B) In the case of property consisting of a mobile home that is 33 described in paragraph (1) of subdivision two of section four hundred 34 twenty-five of the real property tax law, the amount of the credit 35 allowable with respect to such mobile home shall be equal to twenty-five 36 percent of the basic STAR tax savings for the school district portion, 37 or twenty-five percent of the enhanced STAR tax savings for the school 38 district portion, whichever is applicable. 39 (C) In the case of a primary residence that is located in two or more 40 school districts, the applicable basic or enhanced STAR tax savings for 41 the school district portion shall be determined as follows: 42 (i) determine the sum of the total school district taxes that were 43 levied upon the taxpayer's primary residence for the associated fiscal 44 year by each of the school districts in which the residence is located; 45 (ii) for each such school district, divide the total school district 46 taxes that were levied upon the taxpayer's primary residence by that 47 school district for the associated fiscal year by the sum determined in 48 clause (i) of this subparagraph. Express the result as a percentage with 49 two decimal places; 50 (iii) for each such school district, multiply the percentage deter- 51 mined in clause (ii) of this subparagraph by the basic or enhanced STAR 52 tax savings for the school district portion, whichever is applicable; 53 and 54 (iv) add the products determined in clause (iii) of this subparagraph. 55 (7) Disclosure of incomes. Where the commissioner has denied a taxpay- 56 er's claim for the credit authorized by this subsection in whole or inS. 6409--C 10 A. 9009--C 1 part on the grounds that the affiliated income of the parcel in question 2 exceeds the applicable limit, the commissioner shall have the authority 3 to reveal to that taxpayer the names and incomes of the other taxpayers 4 whose incomes were included in the computation of such affiliated 5 income. 6 (8) Proof of claim. The commissioner may require a qualified taxpayer 7 to furnish the following information in support of his or her claim for 8 credit under this subsection: affiliated income, the total school 9 district taxes levied on the property for the associated fiscal year or, 10 in the case of a city school district that is subject to article fifty- 11 two of the education law, the total combined city and school district 12 taxes levied on the property for the associated fiscal year, the quali- 13 fying taxes paid by the taxpayer, the names and taxpayer identification 14 numbers of all owners of the property and spouses who primarily reside 15 on the property, the parcel identification number and all other informa- 16 tion that may be required by the commissioner to determine the credit. 17 (9) Returns. If a qualified taxpayer is not required to file a return 18 pursuant to section six hundred fifty-one of this article, a claim for a 19 credit may be taken on a return filed with the commissioner within three 20 years from the time it would have been required that a return be filed 21 pursuant to such section had the qualified taxpayer had a taxable year 22 ending on December thirty-first. Returns under this paragraph shall be 23 in such form as shall be prescribed by the commissioner, who shall make 24 available such forms and instructions for filing such returns. 25 (10) Advance payments. (A) The commissioner shall establish a mech- 26 anism by which a qualified taxpayer who has acquired a new primary resi- 27 dence between January first and July first of the taxable year, inclu- 28 sive, may apply for an advance payment of the credit authorized by this 29 section, provided that: 30 (i) Any such application must be submitted to the commissioner by the 31 first day of July of the taxable year, or such later date as may be 32 prescribed by the commissioner, and 33 (ii) A qualified taxpayer who fails to apply for an advance payment of 34 such credit in a timely manner may request and receive such credit in 35 the manner otherwise provided by this section. 36 (B) On or before September fifteenth of each year, or as soon there- 37 after as practicable, the commissioner shall determine the eligibility 38 of taxpayers for this credit utilizing the information available to him 39 or her. For those taxpayers whom the commissioner has determined eligi- 40 ble for this credit, the commissioner shall advance a payment in the 41 amount specified in paragraph three, four or six of this subsection, 42 whichever is applicable. Such payment shall be issued by September thir- 43 tieth of the year the credit is allowed, or as soon thereafter as is 44 practicable. A taxpayer who has failed to receive an advance payment 45 that he or she believes was due to him or her, or who has received an 46 advance payment that he or she believes is less than the amount that was 47 due to him or her, may request payment of the claimed deficiency in a 48 manner prescribed by the commissioner. 49 (C) An advance payment of credit provided pursuant to this subsection 50 that exceeds the taxpayer's qualifying taxes for that taxable year shall 51 be added back as tax on the income tax return for that taxable year. 52 (D) If the commissioner determines after issuing an advance payment 53 that it was issued in an excessive amount or to an ineligible or incor- 54 rect party, the commissioner shall be empowered to utilize any of the 55 procedures for collection, levy and lien of personal income tax set 56 forth in this article, any other relevant procedures referenced withinS. 6409--C 11 A. 9009--C 1 the provisions of this article, and any other law as may be applicable, 2 to recoup the improperly issued amount. 3 (11) Administration. The provisions of this article, including the 4 provisions of sections six hundred fifty-three, six hundred fifty-eight, 5 and six hundred fifty-nine of this article and the provisions of part 6 six of this article relating to procedure and administration, including 7 the judicial review of the decisions of the commissioner, except so much 8 of section six hundred eighty-seven of this article that permits a claim 9 for credit or refund to be filed after the period provided for in para- 10 graph nine of this subsection and except sections six hundred fifty-sev- 11 en, six hundred eighty-eight and six hundred ninety-six of this article, 12 shall apply to the provisions of this subsection in the same manner and 13 with the same force and effect as if the language of those provisions 14 had been incorporated in full into this subsection and had expressly 15 referred to the credit allowed or returns filed under this subsection, 16 except to the extent that any such provision is either inconsistent with 17 a provision of this subsection or is not relevant to this subsection. As 18 used in such sections and such part, the term "taxpayer" shall include a 19 qualified taxpayer under this subsection and, notwithstanding the 20 provisions of subsection (e) of section six hundred ninety-seven of this 21 article, where a qualified taxpayer has protested the denial of a claim 22 for credit under this subsection and the time to file a petition for 23 redetermination of a deficiency or for refund has not expired, he or she 24 shall, subject to such conditions as may be set by the commissioner, 25 receive such information (A) that is contained in any return filed under 26 this article by a member of his or her household for the taxable year 27 for which the credit is claimed, and (B) that the commissioner finds is 28 relevant and material to the issue of whether such claim was properly 29 denied. 30 (12) In the case of a taxpayer who has itemized deductions from feder- 31 al adjusted gross income, and whose federal itemized deductions include 32 an amount for real estate taxes paid, the New York itemized deduction 33 otherwise allowable under section six hundred fifteen of this chapter 34 shall be reduced by the amount of the credit claimed under this 35 subsection. 36 § 7. The opening paragraph of subparagraph (a) of paragraph 2 of 37 subsection (n-1) of section 606 of the tax law, as added by section 1 of 38 subpart B of part C of chapter 20 of the laws of 2015, is amended to 39 read as follows: 40 To be eligible for the credit, the taxpayer (or taxpayers filing joint 41 returns) on the personal income tax return filed for the taxable year 42 two years prior, must have (i) been a resident, (ii) owned and primarily 43 resided in real property receiving either the STAR exemption authorized 44 by section four hundred twenty-five of the real property tax law or the 45 school tax relief credit authorized by subsection (eee) of this section, 46 and (iii) had qualified gross income no greater than two hundred seven- 47 ty-five thousand dollars. Provided, however, that no credit shall be 48 allowed if any of the following apply: 49 § 8. This act shall take effect immediately, provided, however, that 50 sections six and seven of this act shall apply to taxable years begin- 51 ning on or after January 1, 2016. 52 PART B 53 Intentionally OmittedS. 6409--C 12 A. 9009--C 1 PART C 2 Intentionally Omitted 3 PART D 4 Section 1. Subdivision 6 of section 425 of the real property tax law 5 is amended by adding a new paragraph (a-2) to read as follows: 6 (a-2) Notwithstanding any provision of law to the contrary, where a 7 renewal application for the "enhanced" STAR exemption authorized by 8 subdivision four of this section has not been filed on or before the 9 taxable status date, and the owner believes that good cause existed for 10 the failure to file the renewal application by that date, the owner may, 11 no later than the last day for paying school taxes without incurring 12 interest or penalty, submit a written request to the commissioner asking 13 him or her to extend the filing deadline and grant the exemption. Such 14 request shall contain an explanation of why the deadline was missed, and 15 shall be accompanied by a renewal application, reflecting the facts and 16 circumstances as they existed on the taxable status date. After consult- 17 ing with the assessor, the commissioner may extend the filing deadline 18 and grant the exemption if the commissioner is satisfied that (i) good 19 cause existed for the failure to file the renewal application by the 20 taxable status date, and that (ii) the applicant is otherwise entitled 21 to the exemption. The commissioner shall mail notice of his or her 22 determination to such owner and the assessor. If the determination 23 states that the commissioner has granted the exemption, the assessor 24 shall thereupon be authorized and directed to correct the assessment 25 roll accordingly, or, if another person has custody or control of the 26 assessment roll, to direct that person to make the appropriate 27 corrections. If the correction is not made before school taxes are 28 levied, the failure to take the exemption into account in the computa- 29 tion of the tax shall be deemed a "clerical error" for purposes of title 30 three of article five of this chapter, and shall be corrected according- 31 ly. 32 § 2. Section 467 of the real property tax law is amended by adding a 33 new subdivision 8-a to read as follows: 34 8-a. Notwithstanding any provision of law to the contrary, the local 35 governing body of a municipal corporation that is authorized to adopt a 36 local law pursuant to subdivision eight of this section is further 37 authorized to adopt a local law providing that where a renewal applica- 38 tion for the exemption authorized by this section has not been filed on 39 or before the taxable status date, and the owner believes that good 40 cause existed for the failure to file the renewal application by that 41 date, the owner may, no later than the last day for paying taxes without 42 incurring interest or penalty, submit a written request to the assessor 43 asking him or her to extend the filing deadline and grant the exemption. 44 Such request shall contain an explanation of why the deadline was 45 missed, and shall be accompanied by a renewal application, reflecting 46 the facts and circumstances as they existed on the taxable status date. 47 The assessor may extend the filing deadline and grant the exemption if 48 he or she is satisfied that (i) good cause existed for the failure to 49 file the renewal application by the taxable status date, and that (ii) 50 the applicant is otherwise entitled to the exemption. The assessor shall 51 mail notice of his or her determination to the owner. If the determi- 52 nation states that the assessor has granted the exemption, he or she 53 shall thereupon be authorized and directed to correct the assessmentS. 6409--C 13 A. 9009--C 1 roll accordingly, or, if another person has custody or control of the 2 assessment roll, to direct that person to make the appropriate 3 corrections. If the correction is not made before taxes are levied, the 4 failure to take the exemption into account in the computation of the tax 5 shall be deemed a "clerical error" for purposes of title three of arti- 6 cle five of this chapter, and shall be corrected accordingly. 7 § 3. This act shall take effect on the sixtieth day after it shall 8 have become a law. 9 PART E 10 Section 1. Section 606 of the tax law is amended by adding a new 11 subsection (eee) to read as follows: 12 (eee) School tax reduction credit for residents of a city with a popu- 13 lation over one million. (1) For taxable years beginning after two thou- 14 sand fifteen, a school tax reduction credit shall be allowed to a resi- 15 dent individual of the state who is a resident of a city with a 16 population over one million, as provided below. The credit shall be 17 allowed against the taxes authorized by this article reduced by the 18 credits permitted by this article. If the credit exceeds the tax as so 19 reduced, the excess shall be treated as an overpayment of tax to be 20 credited or refunded in accordance with the provisions of section six 21 hundred eighty-six of this article, provided however, that no interest 22 will be paid thereon. For purposes of this subsection, no credit shall 23 be granted to an individual with respect to whom a deduction under 24 subsection (c) of section one hundred fifty-one of the internal revenue 25 code is allowable to another taxpayer for the taxable year. 26 (2) The amount of the credit under this paragraph shall be determined 27 based upon the taxpayer's income as defined in subparagraph (ii) of 28 paragraph (b) of subdivision four of section four hundred twenty-five of 29 the real property tax law. For the purposes of this paragraph, any 30 taxpayer under subparagraphs (A) and (B) of this paragraph with income 31 of more than two hundred fifty thousand dollars shall not receive a 32 credit. 33 (A) Married individuals filing joint returns and surviving spouses. In 34 the case of married individuals who make a single return jointly and of 35 a surviving spouse, the credit shall be one hundred twenty-five dollars. 36 (B) All others. In the case of an unmarried individual, a head of a 37 household or a married individual filing a separate return, the credit 38 shall be sixty-two dollars and fifty cents. 39 (3) Part-year residents. If a taxpayer changes status during the taxa- 40 ble year from resident to nonresident, or from nonresident to resident, 41 the school tax reduction credit authorized by this subsection shall be 42 prorated according to the number of months in the period of residence. 43 § 2. Paragraphs 1 and 2 of subsection (e) of section 1310 of the tax 44 law, paragraph 1 as amended by section 3 of part A of chapter 56 of the 45 laws of 1998, paragraph 2 as amended by section 1 of part R of chapter 46 57 of the laws of 2008 and subparagraphs (A) and (B) of paragraph 2 as 47 amended by section 4 of part M of chapter 57 of the laws of 2009, are 48 amended to read as follows: 49 (1) For taxable years beginning after nineteen hundred ninety-seven, 50 and ending before two thousand sixteen, a state school tax reduction 51 credit shall be allowed as provided in the following tables. The credit 52 shall be allowed against the taxes authorized by this article reduced by 53 the credits permitted by this article. If the credit exceeds the tax as 54 so reduced, the taxpayer may receive, and the comptroller, subject to aS. 6409--C 14 A. 9009--C 1 certificate of the commissioner, shall pay as an overpayment, without 2 interest, the amount of such excess. For purposes of this subsection, no 3 credit shall be granted to an individual with respect to whom a 4 deduction under subsection (c) of section one hundred fifty-one of the 5 internal revenue code is allowable to another taxpayer for the taxable 6 year. 7 (2) The amount of the credit under this paragraph shall be determined 8 based upon the taxpayer's income as defined in subparagraph (ii) of 9 paragraph (b) of subdivision four of section four hundred twenty-five of 10 the real property tax law. For the purposes of this paragraph, any 11 taxpayer under subparagraphs (A) and (B) of this paragraph with income 12 of more than two hundred fifty thousand dollars shall not receive a 13 credit. 14 Beginning in the two thousand ten tax year and each tax year thereaft- 15 er through two thousand fifteen, the "more than two hundred fifty thou- 16 sand dollar" income limitation shall be adjusted by applying the 17 inflation factor set forth herein, and rounding each result to the near- 18 est multiple of one hundred dollars. The department shall establish the 19 income limitation to be associated with each subsequent tax year by 20 applying the inflation factor set forth herein to the figures that 21 define the income limitation that were applicable to the preceding tax 22 year, as determined pursuant to this [subdivision] subsection, and 23 rounding each result to the nearest multiple of one hundred dollars. 24 Such determination shall be made no later than March first, two thousand 25 ten and each year thereafter. 26 [For purposes of this paragraph, the "inflation factor" shall be27determined in accordance with the provisions set forth in subdivision28fifteen of section one hundred seventy-eight of this chapter.] 29 (A) Married individuals filing joint returns and surviving spouses. In 30 the case of a husband and wife who make a single return jointly and of a 31 surviving spouse: 32 For taxable years beginning: The credit shall be: 33 in 2001-2005 $125 34 in 2006 $230 35 in 2007-2008 $290 36 in 2009 [and after]- 2015 $125 37 (B) All others. In the case of an unmarried individual, a head of a 38 household or a married individual filing a separate return: 39 For taxable years beginning: The credit shall be: 40 in 2001-2005 $62.50 41 in 2006 $115 42 in 2007-2008 $145 43 in 2009 [and after]- 2015 $62.50 44 § 3. Paragraphs 1 and 2 of subsection (c) of section 11-1706 of the 45 administrative code of the city of New York, paragraph 1 as amended by 46 section 6 of part A of chapter 56 of the laws of 1998, paragraph 2 as 47 amended by section 2 of part R of chapter 57 of the laws of 2008 and 48 subparagraphs (A) and (B) of paragraph 2 as amended by section 5 of part 49 M of chapter 57 of the laws of 2009, are amended to read as follows: 50 (1) For taxable years beginning after nineteen hundred ninety-seven 51 and ending before two thousand sixteen, a state school tax reduction 52 credit shall be allowed as provided in the following tables. The credit 53 shall be allowed against the taxes authorized by this article reduced by 54 the credits permitted by this article. If the credit exceeds the tax as 55 so reduced, the taxpayer may receive, and the comptroller, subject to a 56 certificate of the commissioner, shall pay as an overpayment, withoutS. 6409--C 15 A. 9009--C 1 interest, the amount of such excess. For purposes of this [subdivision] 2 subsection, no credit shall be granted to an individual with respect to 3 whom a deduction under subsection (c) of section one hundred fifty-one 4 of the internal revenue code is allowable to another taxpayer for the 5 taxable year. 6 (2) The amount of the credit under this paragraph shall be determined 7 based upon the taxpayer's income as defined in subparagraph (ii) of 8 paragraph (b) of subdivision four of section four hundred twenty-five of 9 the real property tax law. For purposes of this paragraph, any taxpayer 10 under subparagraphs (A) and (B) of this paragraph with income of more 11 than two hundred fifty thousand dollars shall not receive a credit. 12 Beginning in the two thousand ten tax year and each tax year thereaft- 13 er through two thousand fifteen, the "more than two hundred fifty thou- 14 sand dollar" income limitation shall be adjusted by applying the 15 inflation factor set forth herein, and rounding each result to the near- 16 est multiple of one hundred dollars. The department shall establish the 17 income limitation to be associated with each subsequent tax year by 18 applying the inflation factor set forth herein to the figures that 19 define the income limitation that were applicable to the preceding tax 20 year, as determined pursuant to this [subdivision] subsection, and 21 rounding each result to the nearest multiple of one hundred dollars. 22 Such determination shall be made no later than March first, two thousand 23 ten and each year thereafter. 24 [For purposes of this paragraph, the "inflation factor" shall be25determined in accordance with the provisions set forth in subdivision26fifteen of section one hundred seventy-eight of the tax law.] 27 (A) Married individuals filing joint returns and surviving spouses. In 28 the case of a husband and wife who make a single return jointly and of a 29 surviving spouse: 30 For taxable years beginning: The credit shall be: 31 in 2001-2005 $125 32 in 2006 $230 33 in 2007-2008 $290 34 in 2009 [and after]- 2015 $125 35 (B) All others. In the case of an unmarried individual, a head of a 36 household or a married individual filing a separate return: 37 For taxable years beginning: The credit shall be: 38 in 2001-2005 $62.50 39 in 2006 $115 40 in 2007-2008 $145 41 in 2009 [and after]- 2015 $62.50 42 § 4. This act shall take effect immediately and shall apply to taxable 43 years beginning on or after January 1, 2016. 44 PART F 45 Section 1. Section 425 of the real property tax law is amended by 46 adding a new subdivision 16 to read as follows: 47 (16) Notwithstanding any provision of law to the contrary, when the 48 commissioner finds that a property owner was eligible for the STAR 49 exemption authorized by this section on an assessment roll, but the 50 exemption was not taken into account in the calculation of the property 51 owner's school tax bill due to an administrative error, and the property 52 owner or his or her agent paid an excessive amount of school taxes on 53 the property as a result, the commissioner of taxation and finance is 54 authorized to remit directly to the property owner the tax savings thatS. 6409--C 16 A. 9009--C 1 the STAR exemption would have yielded if the STAR exemption had been 2 taken into account in the calculation of that taxpayer's school tax 3 bill. The amounts payable under this section shall be paid from the 4 account established for the payment of STAR benefits to late registrants 5 pursuant to subparagraph (iii) of paragraph (a) of subdivision fourteen 6 of this section. Where such a payment has been made, neither the proper- 7 ty owner nor his or her agent shall be entitled to a refund of the 8 excessive amount of school taxes paid on account of the administrative 9 error. 10 § 2. This act shall take effect immediately. 11 PART G 12 Section 1. Intentionally omitted. 13 § 2. Intentionally omitted. 14 § 3. Intentionally omitted. 15 § 4. Intentionally omitted. 16 § 5. Section 23 of part U of chapter 61 of the laws of 2011, amending 17 the real property tax law and other laws relating to establishing stand- 18 ards for electronic tax administration, as amended by section 1 of part 19 H of chapter 59 of the laws of 2013, is amended to read as follows: 20 § 23. This act shall take effect immediately; provided, however, that: 21 (a) the amendments to section 29 of the tax law made by section thir- 22 teen of this act shall apply to tax documents filed or required to be 23 filed on or after the sixtieth day after which this act shall have 24 become a law and shall expire and be deemed repealed December 31, [2016] 25 2019, provided however that the amendments to paragraph 4 of subdivision 26 (a) of section 29 of the tax law and paragraph 2 of subdivision (e) of 27 section 29 of the tax law made by section thirteen of this act with 28 regard to individual taxpayers shall take effect September 15, 2011 but 29 only if the commissioner of taxation and finance has reported in the 30 report required by section seventeen-b of this act that the percentage 31 of individual taxpayers electronically filing their 2010 income tax 32 returns is less than eighty-five percent; provided that the commissioner 33 of taxation and finance shall notify the legislative bill drafting 34 commission of the date of the issuance of such report in order that the 35 commission may maintain an accurate and timely effective data base of 36 the official text of the laws of the state of New York in furtherance of 37 effectuating the provisions of section 44 of the legislative law and 38 section 70-b of the public officers law; 39 (b) sections fourteen, fifteen, sixteen and seventeen of this act 40 shall take effect September 15, 2011 but only if the commissioner of 41 taxation and finance has reported in the report required by section 42 seventeen-b of this act that the percentage of individual taxpayers 43 electronically filing their 2010 income tax returns is less than eight- 44 y-five percent; 45 (c) sections fourteen-a and fifteen-a of this act shall take effect 46 September 15, 2011 and expire and be deemed repealed December 31, 2012 47 but shall take effect only if the commissioner of taxation and finance 48 has reported in the report required by section seventeen-b of this act 49 that the percentage of individual taxpayers electronically filing their 50 2010 income tax returns is eighty-five percent or greater; 51 (d) sections fourteen-b, fifteen-b, sixteen-a and seventeen-a of this 52 act shall take effect January 1, [2017] 2020 but only if the commission- 53 er of taxation and finance has reported in the report required by 54 section seventeen-b of this act that the percentage of individualS. 6409--C 17 A. 9009--C 1 taxpayers electronically filing their 2010 income tax returns is less 2 than eighty-five percent; and 3 (e) sections twenty-one and twenty-one-a of this act shall expire and 4 be deemed repealed December 31, [2016] 2019. 5 § 6. Intentionally omitted. 6 § 7. Intentionally omitted. 7 § 8. This act shall take effect immediately. 8 PART H 9 Section 1. Subdivision 4 of section 22 of the public housing law, as 10 amended by section 2 of part P of chapter 59 of the laws of 2014, is 11 amended to read as follows: 12 4. Statewide limitation. The aggregate dollar amount of credit which 13 the commissioner may allocate to eligible low-income buildings under 14 this article shall be [sixty-four] seventy-two million dollars. The 15 limitation provided by this subdivision applies only to allocation of 16 the aggregate dollar amount of credit by the commissioner, and does not 17 apply to allowance to a taxpayer of the credit with respect to an eligi- 18 ble low-income building for each year of the credit period. 19 § 2. Subdivision 4 of section 22 of the public housing law, as amended 20 by section one of this act, is amended to read as follows: 21 4. Statewide limitation. The aggregate dollar amount of credit which 22 the commissioner may allocate to eligible low-income buildings under 23 this article shall be [seventy-two] eighty million dollars. The limita- 24 tion provided by this subdivision applies only to allocation of the 25 aggregate dollar amount of credit by the commissioner, and does not 26 apply to allowance to a taxpayer of the credit with respect to an eligi- 27 ble low-income building for each year of the credit period. 28 § 3. Subdivision 4 of section 22 of the public housing law as amended 29 by section two of this act is amended to read as follows: 30 4. Statewide limitation. The aggregate dollar amount of credit which 31 the commissioner may allocate to eligible low-income buildings under 32 this article shall be [eighty] eighty-eight million dollars. The limita- 33 tion provided by this subdivision applies only to allocation of the 34 aggregate dollar amount of credit by the commissioner, and does not 35 apply to allowance to a taxpayer of the credit with respect to an eligi- 36 ble low-income building for each year of the credit period. 37 § 4. Subdivision 4 of section 22 of the public housing law, as amended 38 by section three of this act, is amended to read as follows: 39 4. Statewide limitation. The aggregate dollar amount of credit which 40 the commissioner may allocate to eligible low-income buildings under 41 this article shall be [eighty-eight] ninety-six million dollars. The 42 limitation provided by this subdivision applies only to allocation of 43 the aggregate dollar amount of credit by the commissioner, and does not 44 apply to allowance to a taxpayer of the credit with respect to an eligi- 45 ble low-income building for each year of the credit period. 46 § 5. Subdivision 4 of section 22 of the public housing law, as amended 47 by section four of this act, is amended to read as follows: 48 4. Statewide limitation. The aggregate dollar amount of credit which 49 the commissioner may allocate to eligible low-income buildings under 50 this article shall be [ninety-six] one hundred four million dollars. The 51 limitation provided by this subdivision applies only to allocation of 52 the aggregate dollar amount of credit by the commissioner, and does not 53 apply to allowance to a taxpayer of the credit with respect to an eligi- 54 ble low-income building for each year of the credit period.S. 6409--C 18 A. 9009--C 1 § 6. This act shall take effect immediately; provided, however, 2 section two of this act shall take effect April 1, 2017; section three 3 of this act shall take effect April 1, 2018; section four of this act 4 shall take effect April 1, 2019 and section five of this act shall take 5 effect April 1, 2020. 6 PART I 7 Section 1. Paragraphs (a) and (b) of subdivision 29 of section 210-B 8 of the tax law, as added by section 17 of part A of chapter 59 of the 9 laws of 2014, are amended to read as follows: 10 (a) Allowance of credit. For taxable years beginning on or after Janu- 11 ary first, two thousand fifteen and before January first, two thousand 12 [seventeen] nineteen, a taxpayer shall be allowed a credit, to be 13 computed as provided in this subdivision, against the tax imposed by 14 this article, for hiring and employing, for not less than one year and 15 for not less than thirty-five hours each week, a qualified veteran with- 16 in the state. The taxpayer may claim the credit in the year in which the 17 qualified veteran completes one year of employment by the taxpayer. If 18 the taxpayer claims the credit allowed under this subdivision, the 19 taxpayer may not use the hiring of a qualified veteran that is the basis 20 for this credit in the basis of any other credit allowed under this 21 article. 22 (b) Qualified veteran. A qualified veteran is an individual: 23 (1) who served on active duty in the United States army, navy, air 24 force, marine corps, coast guard or the reserves thereof, or who served 25 in active military service of the United States as a member of the army 26 national guard, air national guard, New York guard or New York naval 27 militia; who was released from active duty by general or honorable 28 discharge after September eleventh, two thousand one; 29 (2) who commences employment by the qualified taxpayer on or after 30 January first, two thousand fourteen, and before January first, two 31 thousand [sixteen] eighteen; and 32 (3) who certifies by signed affidavit, under penalty of perjury, that 33 he or she has not been employed for thirty-five or more hours during any 34 week in the one hundred eighty day period immediately prior to his or 35 her employment by the taxpayer. 36 § 2. Paragraphs 1 and 2 of subsection (a-2) of section 606 of the tax 37 law, as added by section 3 of part AA of chapter 59 of the laws of 2013, 38 are amended to read as follows: 39 (1) Allowance of credit. For taxable years beginning on or after Janu- 40 ary first, two thousand fifteen and before January first, two thousand 41 [seventeen] nineteen, a taxpayer shall be allowed a credit, to be 42 computed as provided in this subsection, against the tax imposed by this 43 article, for hiring and employing, for not less than one year and for 44 not less than thirty-five hours each week, a qualified veteran within 45 the state. The taxpayer may claim the credit in the year in which the 46 qualified veteran completes one year of employment by the taxpayer. If 47 the taxpayer claims the credit allowed under this subsection, the 48 taxpayer may not use the hiring of a qualified veteran that is the basis 49 for this credit in the basis of any other credit allowed under this 50 article. 51 (2) Qualified veteran. A qualified veteran is an individual: 52 (A) who served on active duty in the United States army, navy, air 53 force, marine corps, coast guard or the reserves thereof, or who served 54 in active military service of the United States as a member of the armyS. 6409--C 19 A. 9009--C 1 national guard, air national guard, New York guard or New York naval 2 militia; who was released from active duty by general or honorable 3 discharge after September eleventh, two thousand one; 4 (B) who commences employment by the qualified taxpayer on or after 5 January first, two thousand fourteen, and before January first, two 6 thousand [sixteen] eighteen; and 7 (C) who certifies by signed affidavit, under penalty of perjury, that 8 he or she has not been employed for thirty-five or more hours during any 9 week in the one hundred eighty day period immediately prior to his or 10 her employment by the taxpayer. 11 § 3. Paragraphs 1 and 2 of subdivision (g-1) of section 1511 of the 12 tax law, as added by section 5 of part AA of chapter 59 of the laws of 13 2013, are amended to read as follows: 14 (1) Allowance of credit. For taxable years beginning on or after Janu- 15 ary first, two thousand fifteen and before January first, two thousand 16 [seventeen] nineteen, a taxpayer shall be allowed a credit, to be 17 computed as provided in this subdivision, against the tax imposed by 18 this article, for hiring and employing, for not less than one year and 19 for not less than thirty-five hours each week, a qualified veteran with- 20 in the state. The taxpayer may claim the credit in the year in which the 21 qualified veteran completes one year of employment by the taxpayer. If 22 the taxpayer claims the credit allowed under this subdivision, the 23 taxpayer may not use the hiring of a qualified veteran that is the basis 24 for this credit in the basis of any other credit allowed under this 25 article. 26 (2) Qualified veteran. A qualified veteran is an individual: 27 (A) who served on active duty in the United States army, navy, air 28 force, marine corps, coast guard or the reserves thereof, or who served 29 in active military service of the United States as a member of the army 30 national guard, air national guard, New York guard or New York naval 31 militia; who was released from active duty by general or honorable 32 discharge after September eleventh, two thousand one; 33 (B) who commences employment by the qualified taxpayer on or after 34 January first, two thousand fourteen, and before January first, two 35 thousand [sixteen] eighteen; and 36 (C) who certifies by signed affidavit, under penalty of perjury, that 37 he or she has not been employed for thirty-five or more hours during any 38 week in the one hundred eighty day period immediately prior to his or 39 her employment by the taxpayer. 40 § 4. This act shall take effect immediately. 41 PART J 42 Section 1. Paragraph 1 of subdivision (a) of section 28 of the tax 43 law, as amended by section 1 of part O of chapter 59 of the laws of 44 2014, is amended to read as follows: 45 (1) A taxpayer which is a qualified commercial production company, or 46 which is a sole proprietor of a qualified commercial production company, 47 and which is subject to tax under article nine-A or twenty-two of this 48 chapter, shall be allowed a credit against such tax, pursuant to the 49 provisions referenced in subdivision (c) of this section, to be computed 50 as provided in this section. Provided, however, to be eligible for such 51 credit, at least seventy-five percent of the production costs (excluding 52 post production costs) paid or incurred directly and predominantly in 53 the actual filming or recording of the qualified commercial must be 54 costs incurred in New York state. The tax credit allowed pursuant toS. 6409--C 20 A. 9009--C 1 this section shall apply to taxable years beginning before January 2 first, two thousand [seventeen] nineteen. 3 § 2. Paragraph (c) of subdivision 23 of section 210-B of the tax law, 4 as added by section 17 of part A of chapter 59 of the laws of 2014, is 5 amended to read as follows: 6 (c) Expiration of credit. The credit allowed under this subdivision 7 shall not be applicable to taxable years beginning on or after [December8thirty-first] January first, two thousand [seventeen] nineteen. 9 § 3. Paragraph 1 of subsection (jj) of section 606 of the tax law, as 10 amended by section 4 of part O of chapter 59 of the laws of 2014, is 11 amended to read as follows: 12 (1) Allowance of credit. A taxpayer that is eligible pursuant to the 13 provisions of section twenty-eight of this chapter shall be allowed a 14 credit to be computed as provided in such section against the tax 15 imposed by this article. The tax credit allowed pursuant to this section 16 shall apply to taxable years beginning before January first, two thou- 17 sand [seventeen] nineteen. 18 § 4. This act shall take effect immediately. 19 PART K 20 Section 1. Section 5 of chapter 604 of the laws of 2011, amending the 21 tax law relating to the credit for companies who provide transportation 22 to people with disabilities, is amended to read as follows: 23 § 5. This act shall take effect immediately and shall remain in effect 24 until December 31, 2016 when upon such date it shall be deemed repealed; 25 provided that this act shall be deemed to have been in full force and 26 effect on December 31, 2010; [and] provided further that this act shall 27 apply to all tax years commencing on or after January 1, 2011; and 28 provided further that sections one and two of this act shall remain in 29 effect until December 31, 2022 when upon such date such sections shall 30 be deemed repealed. 31 § 2. Paragraph (c) of subdivision 38 of section 210-B of the tax law, 32 as added by section 17 of part A of chapter 59 of the laws of 2014, is 33 amended to read as follows: 34 (c) Application of credit. In no event shall the credit allowed under 35 this subdivision for any taxable year reduce the tax due for such year 36 to less than the amount prescribed in paragraph (d) of subdivision one 37 of section two hundred ten of this article. However, if the amount of 38 credit allowed under this subdivision for any taxable year reduces the 39 tax to such amount or if the taxpayer otherwise pays tax based on the 40 fixed dollar minimum amount, any amount of credit thus not deductible in 41 such taxable year shall be carried over to the following year or years, 42 and may be deducted from the taxpayer's tax for such year or years. The 43 tax credit allowed pursuant to this subdivision shall not apply to taxa- 44 ble years beginning on or after January first, two thousand twenty- 45 three. 46 § 3. This act shall take effect immediately. 47 PART L 48 Section 1. Section 2 of part I of chapter 58 of the laws of 2006, 49 relating to providing an enhanced earned income tax credit, as amended 50 by section 1 of part G of chapter 59 of the laws of 2014, is amended to 51 read as follows:S. 6409--C 21 A. 9009--C 1 § 2. This act shall take effect immediately and shall apply to taxable 2 years beginning on or after January 1, 2006 [and before January 1,32017]. 4 § 2. This act shall take effect immediately. 5 PART M 6 Section 1. Section 12 of part N of chapter 61 of the laws of 2005, 7 amending the tax law relating to certain transactions and related infor- 8 mation and relating to the voluntary compliance initiative, as amended 9 by section 1 of part B of chapter 61 of the laws of 2011, is amended to 10 read as follows: 11 § 12. This act shall take effect immediately; provided, however, that 12 (i) section one of this act shall apply to all disclosure statements 13 described in paragraph 1 of subdivision (a) of section 25 of the tax 14 law, as added by section one of this act, that were required to be filed 15 with the internal revenue service at any time with respect to "listed 16 transactions" as described in such paragraph 1, and shall apply to all 17 disclosure statements described in paragraph 1 of subdivision (a) of 18 section 25 of the tax law, as added by section one of this act, that 19 were required to be filed with the internal revenue service with respect 20 to "reportable transactions" as described in such paragraph 1, other 21 than "listed transactions", in which a taxpayer participated during any 22 taxable year for which the statute of limitations for assessment has not 23 expired as of the date this act shall take effect, and shall apply to 24 returns or statements described in such paragraph 1 required to be filed 25 by taxpayers (or persons as described in such paragraph) with the 26 commissioner of taxation and finance on or after the sixtieth day after 27 this act shall have become a law; and 28 (ii) sections two through four and seven through nine of this act 29 shall apply to any tax liability for which the statute of limitations on 30 assessment has not expired as of the date this act shall take effect; 31 and 32 (iii) provided, further, that the provisions of this act, except 33 section five of this act, shall expire and be deemed repealed July 1, 34 [2015] 2019; provided, that, such expiration and repeal shall not affect 35 any requirement imposed pursuant to this act. 36 § 2. This act shall take effect immediately and shall be deemed to 37 have been in full force and effect on and after July 1, 2015; provided, 38 however that notwithstanding the provisions of article 5 of the general 39 construction law, the provisions of section 25, paragraph 11 of 40 subsection (c) of section 683, subsections (p), (p-1), (x), (y), (z), 41 (aa) and (bb) of section 685, paragraph 11 of subsection (c) of section 42 1083, subsections (k), (k-1), (p), (q), (r), (s) and (t) of section 1085 43 of the tax law, and section 11 of Part N of chapter 61 of the laws of 44 2005, are hereby revived and shall continue in full force and effect as 45 such provisions existed on July 1, 2015. 46 PART N 47 Section 1. Paragraph (a) of subdivision 25 of section 210-B of the tax 48 law, as added by section 17 of part A of chapter 59 of the laws of 2014, 49 is amended to read as follows: 50 (a) General. A taxpayer shall be allowed a credit against the tax 51 imposed by this article. Such credit, to be computed as hereinafter 52 provided, shall be allowed for bioheat, used for space heating or hotS. 6409--C 22 A. 9009--C 1 water production for residential purposes within this state purchased 2 before January first, two thousand [seventeen] twenty. Such credit shall 3 be $0.01 per percent of biodiesel per gallon of bioheat, not to exceed 4 twenty cents per gallon, purchased by such taxpayer. Provided, however, 5 that on or after January first, two thousand seventeen, this credit 6 shall not apply to bioheat that is less than six percent biodiesel per 7 gallon of bioheat. 8 § 2. Paragraph 1 of subsection (mm) of section 606 of the tax law, as 9 amended by chapter 193 of the laws of 2012, is amended to read as 10 follows: 11 (1) A taxpayer shall be allowed a credit against the tax imposed by 12 this article. Such credit, to be computed as hereinafter provided, shall 13 be allowed for bioheat, used for space heating or hot water production 14 for residential purposes within this state and purchased on or after 15 July first, two thousand six and before July first, two thousand seven 16 and on or after January first, two thousand eight and before January 17 first, two thousand [seventeen] twenty. Such credit shall be $0.01 per 18 percent of biodiesel per gallon of bioheat, not to exceed twenty cents 19 per gallon, purchased by such taxpayer. Provided, however, that on or 20 after January first, two thousand seventeen, this credit shall not apply 21 to bioheat that is less than six percent biodiesel per gallon of 22 bioheat. 23 § 3. This act shall take effect immediately. 24 PART O 25 Section 1. Section 359 of the economic development law, as amended by 26 section 3 of part C of chapter 68 of the laws of 2013, is amended to 27 read as follows: 28 § 359. Cap on tax credit. The total amount of tax credits listed on 29 certificates of tax credit issued by the commissioner for any taxable 30 year may not exceed the limitations set forth in this section. One-half 31 of any amount of tax credits not awarded for a particular taxable year 32 in years two thousand eleven through two thousand twenty-four may be 33 used by the commissioner to award tax credits in another taxable year. 34 Credit components in the aggregate With respect to taxable 35 shall not exceed: years beginning in: 36 $ 50 million 2011 37 $ 100 million 2012 38 $ 150 million 2013 39 $ 200 million 2014 40 $ 250 million 2015 41 $ [200] 183 million 2016 42 $ [200] 183 million 2017 43 $ [200] 183 million 2018 44 $ [200] 183 million 2019 45 $ [200] 183 million 2020 46 $ [200] 183 million 2021 47 $ [150] 133 million 2022 48 $ [100] 83 million 2023 49 $ [50] 36 million 2024 50 Twenty-five percent of tax credits shall be allocated to businesses 51 accepted into the program under subdivision four of section threeS. 6409--C 23 A. 9009--C 1 hundred fifty-three of this article and seventy-five percent of tax 2 credits shall be allocated to businesses accepted into the program under 3 subdivision three of section three hundred fifty-three of this article. 4 Provided, however, if by September thirtieth of a calendar year, the 5 department has not allocated the full amount of credits available in 6 that year to either: (i) businesses accepted into the program under 7 subdivision four of section three hundred fifty-three of this article or 8 (ii) businesses accepted into the program under subdivision three of 9 section three hundred fifty-three of this article, the commissioner may 10 allocate any remaining tax credits to businesses referenced in [para-11graphs (i) and (ii) of this section] this paragraph as needed; provided, 12 however, that under no circumstances may the aggregate statutory cap for 13 all program years be exceeded. One hundred percent of the unawarded 14 amounts remaining at the end of two thousand twenty-four may be allo- 15 cated in subsequent years, notwithstanding the fifty percent limitation 16 on any amounts of tax credits not awarded in taxable years two thousand 17 eleven through two thousand twenty-four. Provided, however, no tax cred- 18 its may be allowed for taxable years beginning on or after January 19 first, two thousand twenty-seven. 20 § 2. Subdivision 5 of section 354 of the economic development law, as 21 amended by section 2 of part C of chapter 68 of the laws of 2013, is 22 amended to read as follows: 23 5. A participant may claim tax benefits commencing in the first taxa- 24 ble year that the business enterprise receives a certificate of tax 25 credit or the first taxable year listed on its preliminary schedule of 26 benefits, whichever is later. A participant may claim such benefits for 27 the next nine consecutive taxable years, provided that the participant 28 demonstrates to the department that it continues to satisfy the eligi- 29 bility criteria specified in section three hundred fifty-three of this 30 article and subdivision two of this section in each of those taxable 31 years, and provided that no tax credits may be allowed for taxable years 32 beginning on or after January first, two thousand twenty-seven. If, in 33 any given year, a participant who has satisfied the eligibility criteria 34 specified in section three hundred fifty-three of this article realizes 35 job creation less than the estimated amount, the credit shall be reduced 36 by the proportion of actual job creation to the estimated amount, 37 provided the proportion is at least seventy-five percent of the jobs 38 estimated. 39 § 3. Subdivision (b) of section 31 of the tax law, as added by section 40 7 of part G of chapter 61 of the laws of 2011, is amended to read as 41 follows: 42 (b) To be eligible for the excelsior jobs program credit, the taxpayer 43 shall have been issued a "certificate of tax credit" by the department 44 of economic development pursuant to subdivision four of section three 45 hundred fifty-four of the economic development law, which certificate 46 shall set forth the amount of each credit component that may be claimed 47 for the taxable year. A taxpayer may claim such credit for ten consec- 48 utive taxable years commencing in the first taxable year that the 49 taxpayer receives a certificate of tax credit or the first taxable year 50 listed on its preliminary schedule of benefits, whichever is later, 51 provided that no tax credits may be allowed for taxable years beginning 52 on or after January first, two thousand twenty-seven. The taxpayer shall 53 be allowed to claim only the amount listed on the certificate of tax 54 credit for that taxable year. Such certificate must be attached to the 55 taxpayer's return. No cost or expense paid or incurred by the taxpayer 56 shall be the basis for more than one component of this credit or anyS. 6409--C 24 A. 9009--C 1 other tax credit, except as provided in section three hundred fifty-five 2 of the economic development law. 3 § 4. This act shall take effect immediately. 4 PART P 5 Section 1. Subdivision (c) of section 24 of the tax law, as added by 6 section 1 of part P of chapter 60 of the laws of 2004, is amended to 7 read as follows: 8 (c) Cross-references. For application of the credit provided for in 9 this section, see the following provisions of this chapter: 10 (1) article 9-A: section [210] 210-B: subdivision [36] 20. 11 (2) article 22: section 606: subsection (gg). 12 § 1-a. Paragraph 4 of subdivision (e) of section 24 of the tax law, as 13 amended by section 3 of part B of chapter 59 of the laws of 2013, is 14 amended to read as follows: 15 (4) Additional pool 2 - The aggregate amount of tax credits allowed in 16 subdivision (a) of this section shall be increased by an additional four 17 hundred twenty million dollars in each year starting in two thousand ten 18 through two thousand nineteen provided however, seven million dollars of 19 the annual allocation shall be available for the empire state film post 20 production credit pursuant to section thirty-one of this article in two 21 thousand thirteen and two thousand fourteen and twenty-five million 22 dollars of the annual allocation shall be available for the empire state 23 film post production credit pursuant to section thirty-one of this arti- 24 cle in each year starting in two thousand fifteen through two thousand 25 nineteen. This amount shall be allocated by the governor's office for 26 motion picture and television development among taxpayers in accordance 27 with subdivision (a) of this section. If the commissioner of economic 28 development determines that the aggregate amount of tax credits avail- 29 able from additional pool 2 for the empire state film production tax 30 credit have been previously allocated, and determines that the pending 31 applications from eligible applicants for the empire state film post 32 production tax credit pursuant to section thirty-one of this article is 33 insufficient to utilize the balance of unallocated empire state film 34 post production tax credits from such pool, the remainder, after such 35 pending applications are considered, shall be made available for allo- 36 cation in the empire state film tax credit pursuant to this section, 37 subdivision [thirty-six] twenty of section two hundred [ten] ten-B and 38 subsection (gg) of section six hundred six of this chapter. Also, if the 39 commissioner of economic development determines that the aggregate 40 amount of tax credits available from additional pool 2 for the empire 41 state film post production tax credit have been previously allocated, 42 and determines that the pending applications from eligible applicants 43 for the empire state film production tax credit pursuant to this section 44 is insufficient to utilize the balance of unallocated film production 45 tax credits from such pool, then all or part of the remainder, after 46 such pending applications are considered, shall be made available for 47 allocation for the empire state film post production credit pursuant to 48 this section, subdivision [forty-one] thirty-two of section two hundred 49 [ten] ten-B and subsection [(gg)] (qq) of section six hundred six of 50 this chapter. The governor's office for motion picture and television 51 development must notify taxpayers of their allocation year and include 52 the allocation year on the certificate of tax credit. Taxpayers eligible 53 to claim a credit must report the allocation year directly on their 54 empire state film production credit tax form for each year a credit isS. 6409--C 25 A. 9009--C 1 claimed and include a copy of the certificate with their tax return. In 2 the case of a qualified film that receives funds from additional pool 2, 3 no empire state film production credit shall be claimed before the later 4 of the taxable year the production of the qualified film is complete, or 5 the taxable year immediately following the allocation year for which the 6 film has been allocated credit by the governor's office for motion 7 picture and television development. 8 § 2. Subdivision (a) and paragraphs 2, 4, and 5 of subdivision (e) of 9 section 38 of the tax law, as added by section 1 of part EE of chapter 10 59 of the laws of 2013, are amended to read as follows: 11 (a) A taxpayer that is an eligible employer or an owner of an eligible 12 employer as defined in subdivision (b) of this section shall be eligible 13 for a credit against the tax imposed under article nine, nine-A, twen- 14 ty-two, [thirty-two] or thirty-three of this article, pursuant to the 15 provisions referenced in subdivision (e) of this section. 16 (2) Article 9-A: Section [210] 210-B, subdivision [46] 40. 17 (4) [Article 32: Section 1456, subsection (z).18(5)] Article 33: Section 1511, subdivision (cc). 19 § 3. Paragraph (e) of subdivision 1 of section 209 of the tax law, as 20 added by section 5 of part A of chapter 59 of the laws of 2014, is 21 amended to read as follows: 22 (e) At the end of each year, the commissioner shall review the cumula- 23 tive percentage change in the consumer price index. The commissioner 24 shall adjust the receipt thresholds set forth in this subdivision if the 25 consumer price index has changed by ten percent or more since January 26 first, two thousand fifteen, or since the date that the thresholds were 27 last adjusted under this subdivision. The thresholds shall be adjusted 28 to reflect that cumulative percentage change in the consumer price 29 index. The adjusted thresholds shall be rounded to the nearest one thou- 30 sand dollars. As used in this paragraph, "consumer price index" means 31 the consumer price index for all urban consumers (CPI-U) available 32 [form] from the bureau of labor statistics of the United States depart- 33 ment of labor. Any adjustment shall apply to tax periods that begin 34 after the adjustment is made. 35 § 4. The opening paragraph of paragraph (a) of subdivision 5 of 36 section 210-A of the tax law, as amended by section 23 of part T of 37 chapter 59 of the laws of 2015, is amended to read as follows: 38 A financial instrument is a "nonqualified financial instrument" if it 39 is not a qualified financial instrument. A qualified financial instru- 40 ment means a financial instrument that is of a type described in any of 41 clauses (A), (B), (C), (D), (G), (H) or (I) of subparagraph two of this 42 paragraph and that has been marked to market in the taxable year by the 43 taxpayer under section 475 or section 1256 of the internal revenue code. 44 Further, if the taxpayer has in the taxable year marked to market a 45 financial instrument of the type described in any of the clauses (A), 46 (B), (C), (D), (G), (H) or (I) of subparagraph two of this paragraph, 47 then any financial instrument within that type described in the above 48 specified clause or clauses that has not been marked to market by the 49 taxpayer under section 475 or section 1256 of the internal revenue code 50 is a qualified financial instrument in the taxable year. Notwithstanding 51 the two preceding sentences, (i) a loan secured by real property shall 52 not be a qualified financial instrument, (ii) if the only loans that are 53 marked to market by the taxpayer under section 475 or section 1256 of 54 the internal revenue code are loans secured by real property, then no 55 loans shall be qualified financial instruments, [and] (iii) stock that 56 is investment capital as defined in paragraph (a) of subdivision five ofS. 6409--C 26 A. 9009--C 1 section two hundred eight of this article shall not be a qualified 2 financial instrument, and (iv) stock that generates other exempt income 3 as defined in subdivision six-a of section two hundred eight of this 4 article and that is not marked to market under section 475 or section 5 1256 of the internal revenue code shall not constitute a qualified 6 financial instrument with respect to the income from that stock that is 7 described in such subdivision six-a. If a corporation is included in a 8 combined report, the definition of qualified financial instrument shall 9 be determined on a combined basis. 10 § 5. Paragraph (c) of subdivision 7 of section 210-B of the tax law, 11 as added by section 17 of part A of chapter 59 of the laws of 2014, is 12 amended to read as follows: 13 (c) Average number of individuals employed full-time. For the purposes 14 of this subdivision, average number of individuals employed full-time 15 shall be computed by adding the number of such individuals employed by 16 the taxpayer at the end of each quarter during each taxable year or 17 other applicable period and dividing the sum so obtained by the number 18 of such quarters occurring within such taxable year or other applicable 19 period; provided however, except that in computing base year employment, 20 there shall be excluded therefrom any employee with respect to whom a 21 credit provided for under subdivision [six of this section is] nineteen 22 of section two hundred ten of this article, as such subdivision was in 23 effect on December thirty-first, two thousand fourteen, was claimed for 24 the taxable year. 25 § 6. Paragraph (a) of subdivision 9 of section 210-B of the tax law, 26 as added by section 17 of part A of chapter 59 of the laws of 2014, is 27 amended to read as follows: 28 (a) Application of credit. A taxpayer shall be allowed a credit, to be 29 credited against the tax imposed by this article, equal to the amount of 30 the special additional mortgage recording tax paid by the taxpayer 31 pursuant to the provisions of subdivision one-a of section two hundred 32 fifty-three of this chapter [or] on mortgages recorded. Provided, howev- 33 er, no credit shall be allowed with respect to a mortgage of real prop- 34 erty principally improved or to be improved by one or more structures 35 containing in the aggregate not more than six residential dwelling 36 units, each dwelling unit having its own separate cooking facilities, 37 where the real property is located in one or more of the counties 38 comprising the metropolitan commuter transportation area. Provided 39 further, however, no credit shall be allowed with respect to a mortgage 40 of real property principally improved or to be improved by one or more 41 structures containing in the aggregate not more than six residential 42 dwelling units, each dwelling unit having its own separate cooking 43 facilities, where the real property is located in the county of Erie. 44 § 7. Subdivision 45 of section 210-B of the tax law, as added by 45 section 17 of part A of chapter 59 of the laws of 2014, is amended to 46 read as follows: 47 45. Order of credits. [(a)] Credits allowable under this article which 48 cannot be carried over and which are not refundable shall be deducted 49 first. [The credit allowable under subdivision six of this section shall50be deducted immediately after the deduction of all credits allowable51under this article which cannot be carried over and which are not52refundable, whether or not a portion of such credit is refundable.] 53 Credits allowable under this article which can be carried over, and 54 carryovers of such credits, shall be deducted next [after the deduction55of the credit allowable under subdivision six of this section], and 56 among such credits, those whose carryover is of limited duration shallS. 6409--C 27 A. 9009--C 1 be deducted before those whose carryover is of unlimited duration. Cred- 2 its allowable under this article which are refundable [(other than the3credit allowable under subdivision six of this section)] shall be 4 deducted last. 5 § 8. Paragraph (a) of subdivision 3 of section 210-C of the tax law, 6 as added by section 18 of part A of chapter 59 of the laws of 2014, is 7 amended to read as follows: 8 (a) Subject to the provisions of paragraph (c) of subdivision two of 9 this section, a taxpayer may elect to treat as its combined group all 10 corporations that meet the ownership requirements described in paragraph 11 (a) of subdivision two of this section (such corporations collectively 12 referred to in this subdivision as the "commonly owned group"). If that 13 election is made, the commonly owned group shall calculate the combined 14 business income, combined capital, and fixed dollar minimum bases of all 15 members of the group in accordance with [paragraph] subdivision four of 16 this [subdivision] section, whether or not that business income or busi- 17 ness capital is from a single unitary business. 18 § 9. Paragraph I of subdivision 1 of section 11-604 of the administra- 19 tive code of the city of New York, as added by chapter 491 of the laws 20 of 2007, is amended to read as follows: 21 I. Notwithstanding any provision of this subdivision to the contrary, 22 for taxable years beginning on or after January first, two thousand 23 seven for any corporation that: 24 (a) has a business allocation percentage for the taxable year, as 25 determined under paragraph (a) of subdivision three of this section, of 26 one hundred percent; 27 (b) has no investment capital or income at any time during the taxable 28 year; 29 (c) has no subsidiary capital or income at any time during the taxable 30 year; and 31 (d) has gross income, as defined in section sixty-one of the internal 32 revenue code, less than two hundred fifty thousand dollars for the taxa- 33 ble year: 34 the tax imposed by subdivision one of section 11-603 of this subchap- 35 ter shall be the greater of the tax on entire net income computed under 36 clause one of subparagraph (a) of paragraph E of this subdivision and 37 the fixed dollar minimum tax specified in clause four of subparagraph 38 (a) of paragraph E of this subdivision. 39 For purposes of this paragraph, for taxable years beginning before 40 January first, two thousand fifteen, any corporation for which an 41 election under subsection (a) of section six hundred sixty of the tax 42 law is not in effect for the taxable year may elect to treat as entire 43 net income the sum of: 44 (i) entire net income as determined under section two hundred eight of 45 the tax law; and 46 (ii) any deductions taken for the taxable year in computing federal 47 taxable income for New York city taxes paid or accrued under this chap- 48 ter. 49 § 10. Subdivision 2 of section 11-651 of the administrative code of 50 the city of New York, as added by section 1 of part D of chapter 60 of 51 the laws of 2015, is amended to read as follows: 52 2. Each reference in the tax law or this code to subchapters two or 53 three of this chapter, or any of the provisions thereof, shall be deemed 54 a reference also to this subchapter, and any of the applicable 55 provisions thereof, where appropriate and with all necessary modifica- 56 tions.S. 6409--C 28 A. 9009--C 1 § 11. Paragraph (a) of subdivision 4 of section 11-652 of the adminis- 2 trative code of the city of New York, as added by section 1 of part D of 3 chapter 60 of the laws of 2015, is amended to read as follows: 4 (a) The term "investment capital" means investments in stocks that: 5 (i) satisfy the definition of a capital asset under section 1221 of the 6 internal revenue code at all times the taxpayer owned such stocks during 7 the taxable year; (ii) are held by the taxpayer for investment for more 8 than one year; (iii) the dispositions of which are, or would be, treated 9 by the taxpayer as generating long-term capital gains or losses under 10 the internal revenue code; (iv) for stocks acquired on or after January 11 first, two thousand fifteen, at any time after the close of the day in 12 which they are acquired, have never been held for sale to customers in 13 the regular course of business; and (v) before the close of the day on 14 which the stock was acquired, are clearly identified in the taxpayer's 15 records as stock held for investment in the same manner as required 16 under section 1236(a)(1) of the internal revenue code for the stock of a 17 dealer in securities to be eligible for capital gain treatment (whether 18 or not the taxpayer is a dealer of securities subject to section 1236), 19 provided, however, that for stock acquired prior to October first, two 20 thousand fifteen that was not subject to section 1236(a) of the internal 21 revenue code, such identification in the taxpayer's records must occur 22 before October first, two thousand fifteen. Stock in a corporation that 23 is conducting a unitary business with the taxpayer, stock in a corpo- 24 ration that is included in a combined report with the taxpayer pursuant 25 to the commonly owned group election in subdivision three of section 26 11-654.3 of this subchapter, and stock [used] issued by the taxpayer 27 shall not constitute investment capital. For purposes of this subdivi- 28 sion, if the taxpayer owns or controls, directly or indirectly, less 29 than twenty percent of the voting power of the stock of a corporation, 30 that corporation will be presumed to be conducting a business that is 31 not unitary with the business of the taxpayer. 32 § 12. Subparagraph 2 of paragraph (a) of subdivision 18 of section 33 11-654 of the administrative code of the city of New York, as added by 34 section 1 of part D of chapter 60 of the laws of 2015, is amended to 35 read as follows: 36 (2) The amount determined in this subparagraph is the product of (i) 37 the excess of (A) the tax computed under clause (i) of subparagraph one 38 of paragraph (e) of subdivision one of this section, without allowance 39 of any credits allowed by this section, over (B) the tax so computed, 40 determined as if the corporation had no such distributive share or guar- 41 anteed payments with respect to the unincorporated business, and (ii) a 42 fraction, the numerator of which is four and the denominator of which is 43 eight and eighty-five one hundredths, [provided however,] except that in 44 the case of a financial corporation as defined in clause (i) of subpara- 45 graph one of paragraph (e) of subdivision one of this section, such 46 denominator is nine, and in the case of a taxpayer that is subject to 47 paragraph (j) or (k) of subdivision one of this section, such denomina- 48 tor shall be the rate of tax as determined by such paragraph (j) or (k) 49 for the taxable year; [and,] provided[, however,] that the amounts 50 computed in subclauses (A) and (B) of clause (i) of this subparagraph 51 shall be computed with the following modifications: 52 (A) such amounts shall be computed without taking into account any 53 carryforward or carryback by the partner of a net operating loss or a 54 prior net operation loss conversion subtraction; 55 (B) if, prior to taking into account any distributive share or guaran- 56 teed payments from any unincorporated business or any net operating lossS. 6409--C 29 A. 9009--C 1 carryforward or carryback, the entire net income of the partner is less 2 than zero, such entire net income shall be treated as zero; and 3 (C) if such partner's net total distributive share of income, gain, 4 loss and deductions of, and guaranteed payments from, any unincorporated 5 business is less than zero, such net total shall be treated as zero. The 6 amount determined in this subparagraph shall not be less than zero. 7 § 13. Subparagraph 1 of paragraph (b) of subdivision 18 of section 8 11-654 of the administrative code of the city of New York, as added by 9 section 1 of part D of chapter 60 of the laws of 2015, is amended to 10 read as follows: 11 (1) Notwithstanding anything to the contrary in paragraph (a) of this 12 subdivision, in the case of a corporation that, before the application 13 of this subdivision or any other credit allowed by this section, is 14 liable for the tax on business income under clause (i) of subparagraph 15 one of paragraph (e) of subdivision one of this section, the credit or 16 the sum of the credits that may be taken by such corporation for a taxa- 17 ble year under this subdivision with respect to an unincorporated busi- 18 ness or unincorporated businesses in which it is a partner shall not 19 exceed the tax so computed, without allowance of any credits allowed by 20 this section, multiplied by a fraction the numerator of which is four 21 and the denominator of which is eight and eighty-five one-hundredths 22 [provided, however], except that in the case of a financial corporation 23 as defined in clause (i) of subparagraph one of paragraph (e) of subdi- 24 vision one of this section, such denominator is nine, and in the case of 25 a taxpayer that is subject to paragraph (j) or (k) of subdivision one of 26 this section, such denominator shall be the rate of tax as determined by 27 such paragraph (j) or (k) for the taxable year. If the credit allowed 28 under this subdivision or the sum of such credits exceeds the product of 29 such tax and such fraction, the amount of the excess may be carried 30 forward, in order, to each of the seven immediately succeeding taxable 31 years and, to the extent not previously taken, shall be allowed as a 32 credit in each of such years. In applying the provisions of the preced- 33 ing sentence, the credit determined for the taxable year under paragraph 34 (a) of this subdivision shall be taken before taking any credit carry- 35 forward pursuant to this paragraph and the credit carryforward attribut- 36 able to the earliest taxable year shall be taken before taking a credit 37 carryforward attributable to a subsequent taxable year. 38 § 14. Subparagraph 8 of paragraph (a) of subdivision 21 of section 39 11-654 of the administrative code of the city of New York, as added by 40 section 1 of part D of chapter 60 of the laws of 2015, is amended to 41 read as follows: 42 (8) The credit allowed under this subdivision shall only be allowed 43 for taxable years beginning before January first, two thousand [sixteen] 44 nineteen. 45 § 15. Paragraph (c) of subdivision 2 of section 11-654.2 of the admin- 46 istrative code of the city of New York, as added by section 1 of part D 47 of chapter 60 of the laws of 2015, is amended to read as follows: 48 (c) Receipts from sales of tangible personal property and electricity 49 that are traded as commodities as the term "commodity" is defined in 50 section four hundred seventy-five of the internal revenue code, shall be 51 included in the receipts fraction in accordance with clause [(i)] (ix) 52 of subparagraph two of paragraph (a) of subdivision five of this 53 section. 54 § 16. The opening paragraph of paragraph (a) of subdivision 5 of 55 section 11-654.2 of the administrative code of the city of New York, asS. 6409--C 30 A. 9009--C 1 added by section 1 of part D of chapter 60 of the laws of 2015, is 2 amended to read as follows: 3 A financial instrument is a "nonqualified financial instrument" if it 4 is not a qualified financial instrument. A qualified financial instru- 5 ment means a financial instrument that is of a type described in any of 6 clause (i), (ii), (iii), (iv), (vii), (viii) or (ix) of subparagraph two 7 of this paragraph and that has been marked to market in the taxable year 8 by the taxpayer under section 475 or section 1256 of the internal reven- 9 ue code. Further, if the taxpayer has in the taxable year marked to 10 market a financial instrument of the type described in any of clause 11 (i), (ii), (iii), (iv), (vii), (viii) or (ix) of subparagraph two of 12 this paragraph, then any financial instrument within that type described 13 in the above specified clause or clauses that has not been marked to 14 market by the taxpayer under section 475 or section 1256 of the internal 15 revenue code is a qualified financial instrument in the taxable year. 16 Notwithstanding the two preceding sentences, (i) a loan secured by real 17 property shall not be a qualified financial instrument, (ii) if the only 18 loans that are marked to market by the taxpayer under section 475 or 19 section 1256 of the internal revenue code are loans secured by real 20 property, then no loans shall be qualified financial instruments, [and] 21 (iii) stock that is investment capital as defined in paragraph (a) of 22 subdivision [4] four of section 11-652 of this subchapter shall not be a 23 qualified financial instrument, and (iv) stock that generates other 24 exempt income as defined in subdivision five-a of section 11-652 of this 25 subchapter and that is not marked to market under section 475 or section 26 1256 of the internal revenue code shall not constitute a qualified 27 financial instrument with respect to the income from that stock that is 28 described in such subdivision five-a. If a corporation is included in a 29 combined report, the definition of qualified financial instrument shall 30 be determined on a combined basis. 31 § 17. This act shall take effect immediately; provided however that 32 sections one, one-a, two, three, four, five, six, seven and eight of 33 this act shall be deemed to have been in full force and effect on the 34 same date and in the same manner as part A of chapter 59 of the laws of 35 2014, took effect, and sections nine, ten, eleven, twelve, thirteen, 36 fourteen, fifteen and sixteen of this act shall be deemed to have been 37 in full force and effect on the same date and in the same manner as part 38 D of chapter 60 of the laws of 2015, took effect. 39 PART Q 40 Section 1. Subdivision 5 of section 183-a of the tax law, as amended 41 by section 61 of part A of chapter 59 of the laws of 2014, is amended to 42 read as follows: 43 5. The report covering the tax surcharge which must be calculated 44 pursuant to this section based upon the tax reportable on the report due 45 by March fifteenth of any year under section one hundred eighty-three of 46 this article, for taxable years beginning before January first, two 47 thousand seventeen, and on the report due by April fifteenth of any year 48 under section one hundred eighty-three of this article, for taxable 49 years beginning on or after January first, two thousand seventeen, shall 50 be filed on or before March fifteenth of the year next succeeding such 51 year, for taxable years beginning before January first, two thousand 52 seventeen, and on or before April fifteenth of the year next succeeding 53 such year, for taxable years beginning on or after January first, two 54 thousand seventeen. An extension pursuant to section one hundred nine-S. 6409--C 31 A. 9009--C 1 ty-three of this article shall be allowed only if a taxpayer files with 2 the commissioner an application for extension in such form as said 3 commissioner may prescribe by regulation and pays on or before the date 4 of such filing in addition to any other amounts required under this 5 article, either ninety percent of the entire tax surcharge required to 6 be paid under this section for the applicable period, or not less than 7 the tax surcharge shown on the taxpayer's report for the preceding year, 8 if such preceding year consisted of twelve months. The tax surcharge 9 imposed by this section shall be payable to the commissioner in full at 10 the time the report is required to be filed, and such tax surcharge or 11 the balance thereof, imposed on any taxpayer which ceases to exercise 12 its franchise or be subject to the tax surcharge imposed by this section 13 shall be payable to the commissioner at the time the report is required 14 to be filed, provided such tax surcharge of a domestic corporation which 15 continues to possess its franchise shall be subject to adjustment as the 16 circumstances may require; all other tax surcharges of any such taxpay- 17 er, which pursuant to the foregoing provisions of this section would 18 otherwise be payable subsequent to the time such report is required to 19 be filed, shall nevertheless be payable at such time. All of the 20 provisions of this article presently applicable to section one hundred 21 eighty-three of this article are applicable to the tax surcharge imposed 22 by this section except for section one hundred ninety-two of this arti- 23 cle. 24 § 2. Subdivision 4 of section 186-a of the tax law, as amended by 25 chapter 536 of the laws of 1998, is amended to read as follows: 26 4. Every utility subject to tax hereunder shall file, on or before 27 March fifteenth of each year, a return for the year ended on the preced- 28 ing December thirty-first, for taxable years beginning before January 29 first, two thousand sixteen, except that the year ended on December 30 thirty-first, nineteen hundred seventy-six shall be deemed, for the 31 purposes of this subdivision, to have commenced on June first, nineteen 32 hundred seventy-six, and shall file, on or before April fifteenth of 33 each year, a return for the year ended on the preceding December thir- 34 ty-first, for taxable years beginning on or after January first, two 35 thousand sixteen, including any period for which the tax imposed hereby 36 or by any amendment hereof is effective, each of which returns shall 37 state the gross income or gross operating income for the period covered 38 by each such return. Returns shall be filed with the commissioner of 39 taxation and finance on a form to be furnished by the commissioner for 40 such purpose and shall contain such other data, information or matter as 41 the commissioner may require to be included therein. Notwithstanding the 42 foregoing provisions of this subdivision, the commissioner may require 43 any utility to file an annual return, which shall contain any data spec- 44 ified by the commissioner, regardless of whether the utility is subject 45 to tax under this section; and the commissioner may require a landlord 46 selling to a tenant gas, electric, steam, water or refrigeration or 47 furnishing gas, electric, steam, water or refrigerator service, where 48 the same has been subjected to tax under this section on the sale to 49 such landlord, to file, on or before the fifteenth day of March of each 50 year, for taxable years beginning before January first, two thousand 51 sixteen, and on or before the fifteenth day of April of each year, for 52 taxable years beginning on or after January first, two thousand sixteen, 53 an information return for the year ended on the preceding December thir- 54 ty-first, covering such year in such form and containing such data as 55 the commissioner may specify. Every return shall have annexed thereto a 56 certification by the head of the utility making the same, or of theS. 6409--C 32 A. 9009--C 1 owner or of a co-partner thereof, or of a principal officer of the 2 corporation, if such business be conducted by a corporation, to the 3 effect that the statements contained therein are true. 4 § 3. Subdivision 6 of section 186-e of the tax law, as added by chap- 5 ter 2 of the laws of 1995, is amended to read as follows: 6 6. Returns. Every provider of telecommunication services subject to 7 tax under this section shall file, on or before March fifteenth of each 8 year, for taxable years beginning before January first, two thousand 9 sixteen, and on or before April fifteenth of each year, for taxable 10 years beginning on or after January first, two thousand sixteen, a 11 return for the year ended on the preceding December thirty-first, and 12 pay the tax due, which return shall state the gross receipts for the 13 period covered by each such return and the resale exclusions during such 14 period. Returns shall be filed with the commissioner on a form to be 15 furnished by the commissioner for such purpose and shall contain such 16 other data, information or matter as the commissioner may require to be 17 included therein. Notwithstanding the foregoing provisions of this 18 subdivision, the commissioner may require any provider of telecommuni- 19 cation services to file an annual return, which shall contain any data 20 specified by the commissioner, regardless of whether such provider is 21 subject to tax under this section. Every return shall have annexed ther- 22 eto a certification by the head of the provider of telecommunication 23 services making the same, or of the owner or of a partner or member 24 thereof, or of a principal officer of the corporation, if such business 25 be conducted by a corporation, to the effect that the statements 26 contained therein are true. 27 § 4. Subdivision 1 of section 192 of the tax law, as amended by chap- 28 ter 96 of the laws of 1976, is amended to read as follows: 29 1. Corporations paying franchise tax. Every corporation, association 30 or joint-stock company liable to pay a tax under section one hundred 31 eighty-three or one hundred eighty-five of this chapter shall, on or 32 before March fifteenth in each year, for taxable years beginning before 33 January first, two thousand seventeen, and on or before April fifteenth 34 in each year, for taxable years beginning on or after January first, two 35 thousand seventeen, make a written report to the [tax commission] 36 commissioner of its condition at the close of its business on the 37 preceding December thirty-first, stating the amount of its authorized 38 capital stock, the amount of stock paid in, the date and rate per centum 39 of each dividend paid by it during the year ending with such day, the 40 entire amount of the capital of such corporation, and the capital 41 employed by it in this state during such year. 42 § 5. Subdivision 1 of section 192 of the tax law, as amended by 43 section 26 of part S of chapter 59 of the laws of 2014, is amended to 44 read as follows: 45 1. Corporations paying franchise tax. Every corporation, association 46 or joint-stock company liable to pay a tax under section one hundred 47 eighty-three of this chapter shall, on or before March fifteenth in each 48 year, for taxable years beginning before January first, two thousand 49 seventeen, and on or before April fifteenth in each year, for taxable 50 years beginning on or after January first, two thousand seventeen, make 51 a written report to the [tax commission] commissioner of its condition 52 at the close of its business on the preceding December thirty-first, 53 stating the amount of its authorized capital stock, the amount of stock 54 paid in, the date and rate per centum of each dividend paid by it during 55 the year ending with such day, the entire amount of the capital of suchS. 6409--C 33 A. 9009--C 1 corporation, and the capital employed by it in this state during such 2 year. 3 § 6. Subdivision 2 of section 192 of the tax law, as amended by chap- 4 ter 96 of the laws of 1976, is amended to read as follows: 5 2. Transportation and transmission corporations. Every transportation 6 or transmission corporation, joint-stock company or association liable 7 to pay an additional franchise tax under section one hundred eighty-four 8 of this chapter, shall also, on or before March fifteenth of each year, 9 make a written report to the [tax commission] commissioner of the amount 10 of its gross earnings subject to the tax imposed by said section for the 11 year ended on the preceding December thirty-first, for taxable years 12 beginning before January first, two thousand sixteen, except that the 13 year ended on December thirty-first, nineteen hundred seventy-six shall 14 be deemed, for the purposes of this subdivision, to have commenced on 15 July first, nineteen hundred seventy-six, and shall also, on or before 16 April fifteenth of each year, make a written report to the commissioner 17 of the amount of its gross earnings subject to the tax imposed by said 18 section for the year ended on the preceding December thirty-first, for 19 taxable years beginning on or after January first, two thousand sixteen. 20 Any such corporation, joint-stock company or association which ceases to 21 be subject to the tax imposed by section one hundred eighty-four of this 22 chapter by reason of a liquidation, dissolution, merger or consolidation 23 with any other corporation, or any other cause, shall, on the date of 24 such cessation or at such other time as the [tax commission] commission- 25 er may require, make a written report to the [tax commission] commis- 26 sioner of the amount of its gross earnings subject to the tax imposed by 27 section one hundred eighty-four of this chapter for any period for which 28 no report was theretofore filed. Any corporation, joint-stock company or 29 association subject to a tax upon dividends under said section one 30 hundred eighty-four of this chapter shall also include in its report 31 under this subdivision required to be filed a statement of the author- 32 ized capital of the company, the amount of capital stock issued, and the 33 amount of dividends of every nature paid during the year ended on the 34 preceding December thirty-first. As to tax payers subject to such tax 35 upon dividends under said section one hundred eighty-four of this chap- 36 ter, the year ended on December thirty-first, nineteen hundred seventy- 37 six shall be deemed, for the purposes of this subdivision, to have 38 commenced on July first, nineteen hundred seventy-six. 39 § 7. Paragraph (a) of subdivision 1 of section 197-b of the tax law, 40 as amended by section 1 of part G-1 of chapter 57 of the laws of 2009, 41 is amended to read as follows: 42 (a) For taxable years beginning on or after January first, nineteen 43 hundred seventy-seven, every taxpayer subject to tax under section [one44hundred eighty-two, one hundred eighty-two-a, former section one hundred45eighty-two-b,] one hundred eighty-four, one hundred eighty-six-a or one 46 hundred eighty-six-e of this article, must pay in each year an amount 47 equal to (i) twenty-five percent of the tax imposed under each of such 48 sections for the second preceding taxable year if the second preceding 49 year's tax exceeded one thousand dollars but was equal to or less than 50 one hundred thousand dollars, or (ii) forty percent of the tax imposed 51 under any of these sections for the second preceding taxable year if the 52 second preceding year's tax exceeded one hundred thousand dollars. If 53 the second preceding year's tax under section one hundred eighty-four, 54 one hundred eighty-six-a or one hundred eighty-six-e of this article 55 exceeded one thousand dollars and the taxpayer is subject to the tax 56 surcharge imposed by section one hundred eighty-four-a or one hundredS. 6409--C 34 A. 9009--C 1 eighty-six-c of this article, respectively, the taxpayer must also pay 2 in each such year an amount equal to (i) twenty-five percent of the tax 3 surcharge imposed under such section for the second preceding taxable 4 year if the second preceding year's tax exceeded one thousand dollars 5 but was equal to or less than one hundred thousand dollars, or (ii) 6 forty percent of the tax surcharge imposed under that section for the 7 second preceding taxable year if the second preceding year's tax 8 exceeded one hundred thousand dollars. The amount or amounts must be 9 paid with the return or report required to be filed with respect to the 10 tax or tax surcharge for the preceding taxable year or with an applica- 11 tion for extension of the time for filing the return or report, for 12 taxable years beginning before January first, two thousand sixteen. The 13 amount or amounts that must be paid with respect to the tax or tax 14 surcharge for the second preceding year must be paid on or before the 15 fifteenth day of the third month following the close of the taxable 16 year, for taxable years beginning on or after January first, two thou- 17 sand sixteen. 18 § 7-a. Subdivision 6 of section 197-b of the tax law, as amended by 19 section 9 of part Y of chapter 63 of the laws of 2000, is amended to 20 read as follows: 21 6. As used in this section, "the second preceding year's tax" means 22 the tax imposed upon the taxpayer by section [one hundred eighty-two,23former section one hundred eighty-two-b,] one hundred eighty-four, one 24 hundred eighty-six-a or one hundred eighty-six-e of this article for the 25 second preceding taxable year. 26 § 8. Paragraph (a) of subdivision 1 of section 209 of the tax law, as 27 amended by section 5 of part A of chapter 59 of the laws of 2014, is 28 amended to read as follows: 29 (a) For the privilege of exercising its corporate franchise, or of 30 doing business, or of employing capital, or of owning or leasing proper- 31 ty in this state in a corporate or organized capacity, or of maintaining 32 an office in this state, or of deriving receipts from activity in this 33 state, for all or any part of each of its fiscal or calendar years, 34 every domestic or foreign corporation, except corporations specified in 35 subdivision four of this section, shall annually pay a franchise tax, 36 upon the basis of its business income base, or upon such other basis as 37 may be applicable as hereinafter provided, for such fiscal or calendar 38 year or part thereof, on a report which shall be filed, except as here- 39 inafter provided, on or before the fifteenth day of March next succeed- 40 ing the close of each such year, for taxable years beginning before 41 January first, two thousand sixteen, and on or before the fifteenth day 42 of April next succeeding the close of each such year, for taxable years 43 beginning on or after January first, two thousand sixteen, or, in the 44 case of a corporation which reports on the basis of a fiscal year, with- 45 in two and one-half months after the close of such fiscal year, for 46 taxable years beginning before January first, two thousand sixteen, and 47 on or before the fifteenth day of the fourth month after the close of 48 such fiscal year, for taxable years beginning on or after January first, 49 two thousand sixteen, and shall be paid as hereinafter provided. 50 § 9. Subdivision 1 of section 211 of the tax law, as amended by chap- 51 ter 436 of the laws of 1974, the opening paragraph as amended by chapter 52 190 of the laws of 1990 and the second undesignated paragraph as amended 53 by chapter 542 of the laws of 1985, is amended to read as follows: 54 1. Every taxpayer[, as well as every foreign corporation having an55employee, including any officer, within the state,] shall annually on or 56 before March fifteenth, for taxable years beginning before JanuaryS. 6409--C 35 A. 9009--C 1 first, two thousand sixteen, and annually on or before April fifteenth, 2 for taxable years beginning on or after January first, two thousand 3 sixteen, transmit to the [tax commission] commissioner a report in a 4 form prescribed by [it] the commissioner (except that a corporation 5 which reports on the basis of a fiscal year shall transmit its report 6 within two and one-half months after the close of its fiscal year, for 7 taxable years beginning before January first, two thousand sixteen, and 8 on or before the fifteenth day of the fourth month after the close of 9 its fiscal year, for taxable years beginning on or after January first, 10 two thousand sixteen, and except, also, that a corporation which is a 11 DISC shall transmit its report on or before the fifteenth day of the 12 ninth month following the close of its calendar or fiscal year), setting 13 forth such information as the [tax commission] commissioner may 14 prescribe and every taxpayer which ceases to exercise its franchise or 15 to be subject to the tax imposed by this article shall transmit to the 16 [tax commission] commissioner a report on the date of such cessation or 17 at such other time as the [tax commission] commissioner may require 18 covering each year or period for which no report was theretofore filed. 19 In the case of a termination year of an S corporation, the S short year 20 and the C short year shall be treated as separate short taxable years, 21 provided, however, the due date of the report for the S short year shall 22 be the same as the due date of the report for the C short year. Every 23 taxpayer shall also transmit such other reports and such facts and 24 information as the [tax commission] commissioner may require in the 25 administration of this article. The [tax commission] commissioner may 26 grant a reasonable extension of time for filing reports whenever good 27 cause exists. 28 An automatic extension of six months for the filing of its annual 29 report shall be allowed any taxpayer if, within the time prescribed by 30 the preceding paragraph, such taxpayer files with the [tax commission] 31 commissioner an application for extension in such form as [said commis-32sion] the commissioner may prescribe by regulation and pays on or before 33 the date of such filing the amount properly estimated as its tax. 34 § 10. Subdivision (a) of section 213-b of the tax law, as amended by 35 section 2 of part G-1 of chapter 57 of the laws of 2009, is amended to 36 read as follows: 37 (a) First installments for certain taxpayers.--In privilege periods of 38 twelve months ending at any time during the calendar year nineteen 39 hundred seventy and thereafter, every taxpayer subject to the tax 40 imposed by section two hundred nine of this chapter must pay with the 41 report required to be filed for the preceding privilege period, or with 42 an application for extension of the time for filing the report, for 43 taxable years beginning before January first, two thousand sixteen, and 44 must pay on or before the fifteenth day of the third month of such priv- 45 ilege periods, for taxable years beginning on or after January first, 46 two thousand sixteen, an amount equal to (i) twenty-five percent of the 47 second preceding year's tax if the second preceding year's tax exceeded 48 one thousand dollars but was equal to or less than one hundred thousand 49 dollars, or (ii) forty percent of the second preceding year's tax if the 50 second preceding year's tax exceeded one hundred thousand dollars. If 51 the second preceding year's tax under section two hundred nine of this 52 chapter exceeded one thousand dollars and the taxpayer is subject to the 53 tax surcharge imposed by section two hundred nine-B of this chapter, the 54 taxpayer must also pay with the tax surcharge report required to be 55 filed for the second preceding privilege period, or with an application 56 for extension of the time for filing the report, for taxable yearsS. 6409--C 36 A. 9009--C 1 beginning before January first, two thousand sixteen, and must pay on or 2 before the fifteenth day of the third month of such privilege periods, 3 for taxable years beginning on or after January first, two thousand 4 sixteen, an amount equal to (i) twenty-five percent of the tax surcharge 5 imposed for the second preceding year if the second preceding year's tax 6 was equal to or less than one hundred thousand dollars, or (ii) forty 7 percent of the tax surcharge imposed for the second preceding year if 8 the second preceding year's tax exceeded one hundred thousand dollars. 9 Provided, however, that every taxpayer that is an S corporation must pay 10 with the report required to be filed for the preceding privilege period, 11 or with an application for extension of the time for filing the report, 12 an amount equal to (i) twenty-five percent of the preceding year's tax 13 if the preceding year's tax exceeded one thousand dollars but was equal 14 to or less than one hundred thousand dollars, or (ii) forty percent of 15 the preceding year's tax if the preceding year's tax exceeded one 16 hundred thousand dollars. If the preceding year's tax under section two 17 hundred nine of this article exceeded one thousand dollars and such 18 taxpayer that is an S corporation is subject to the tax surcharge 19 imposed by section two hundred nine-B of this article, the taxpayer must 20 also pay with the tax surcharge report required to be filed for the 21 preceding privilege period, or with an application for extension of the 22 time for filing the report, an amount equal to (i) twenty-five percent 23 of the tax surcharge imposed for the preceding year if the preceding 24 year's tax was equal equal to or less than one hundred thousand dollars, 25 or (ii) forty percent of the tax surcharge imposed for the preceding 26 year if the preceding year's tax exceeded one hundred thousand dollars. 27 § 10-a. The subdivision heading of subdivision (d) of section 213-b of 28 the tax law, as amended by chapter 166 of the laws of 1991, is amended 29 to read as follows: 30 Application of installments based on the second preceding year's 31 tax.-- 32 § 10-b. The subdivision heading of subdivision (e) of section 213-b of 33 the tax law, as amended by chapter 166 of the laws of 1991, is amended 34 to read as follows: 35 Interest on certain installments based on the second preceding year's 36 tax.-- 37 § 11. Subdivision (f) of section 213-b of the tax law, as amended by 38 chapter 613 of the laws of 1976, is amended to read as follows: 39 (f) The preceding year's tax and the second preceding year's tax 40 defined.-- As used in this section, "the preceding year's tax" means the 41 tax imposed upon the taxpayer by section two hundred nine of this [chap-42ter] article for the preceding calendar or fiscal year, or, for purposes 43 of computing the first installment of estimated tax when an application 44 has been filed for extension of the time for filing the report required 45 to be filed for such preceding calendar or fiscal year, the amount prop- 46 erly estimated pursuant to section two hundred thirteen of this [chap-47ter] article as the tax imposed upon the taxpayer for such calendar or 48 fiscal year. As used in this section, "the second preceding year's tax" 49 means the tax imposed upon the taxpayer by section two hundred nine of 50 this article for the second preceding calendar or fiscal year. 51 § 12. Paragraph 1 of subsection (c) of section 658 of the tax law, as 52 amended by chapter 760 of the laws of 1992, is amended to read as 53 follows: 54 (1) Partnerships. Every partnership having a resident partner or 55 having any income derived from New York sources, determined in accord- 56 ance with the applicable rules of section six hundred thirty-one as inS. 6409--C 37 A. 9009--C 1 the case of a nonresident individual, shall make a return for the taxa- 2 ble year setting forth all items of income, gain, loss and deduction and 3 such other pertinent information as the commissioner may by regulations 4 and instructions prescribe. Such return shall be filed on or before the 5 fifteenth day of the fourth month following the close of each taxable 6 year, for taxable years beginning before January first, two thousand 7 sixteen, and on or before the fifteenth day of the third month following 8 the close of each taxable year, for taxable years beginning on or after 9 January first, two thousand sixteen, except that the due date for the 10 return of a partnership consisting entirely of nonresident aliens shall 11 be the date prescribed for the filing of its federal partnership return 12 for the taxable year. For purposes of this paragraph, "taxable year" 13 means a year or a period which would be a taxable year of the partner- 14 ship if it were subject to tax under this article. 15 § 13. Subparagraph (A) of paragraph 3 of subsection (c) of section 658 16 of the tax law, as amended by section 18 of part U of chapter 61 of the 17 laws of 2011, is amended to read as follows: 18 (A) Every subchapter K limited liability company, every limited 19 liability company that is a disregarded entity for federal income tax 20 purposes, and every partnership which has any income derived from New 21 York sources, determined in accordance with the applicable rules of 22 section six hundred thirty-one of this article as in the case of a 23 nonresident individual, shall[, within sixty days after the last day of24the taxable year,] on or before the fifteenth day of the third month 25 following the close of each taxable year make a payment of a filing fee. 26 The amount of the filing fee is the amount set forth in subparagraph (B) 27 of this paragraph. The minimum filing fee is twenty-five dollars for 28 taxable years beginning in two thousand eight and thereafter. Limited 29 liability companies that are disregarded entities for federal income tax 30 purposes must pay a filing fee of twenty-five dollars for taxable years 31 beginning on or after January first, two thousand eight. 32 § 13-a. Paragraph 1 of subsection (c) of section 1085 of the tax law, 33 as amended by section 7 of subpart D of part V-1 of chapter 57 of the 34 laws of 2009, is amended to read as follows: 35 (1) If any taxpayer fails to file a declaration of estimated tax under 36 article nine-A of this chapter, or fails to pay all or any part of an 37 amount which is applied as an installment against such estimated tax, it 38 shall be deemed to have made an underpayment of estimated tax. There 39 shall be added to the tax for the taxable year an amount at the under- 40 payment rate set by the commissioner pursuant to section one thousand 41 ninety-six of this article, or if no rate is set, at the rate of seven 42 and one-half percent per annum upon the amount of the underpayment for 43 the period of the underpayment but not beyond the fifteenth day of the 44 third month following the close of the taxable year. The amount of the 45 underpayment shall be, with respect to any installment of estimated tax 46 computed on the basis of either the preceding year's tax or the second 47 preceding year's tax, the excess of the amount required to be paid over 48 the amount, if any, paid on or before the last day prescribed for such 49 payment or, with respect to any other installment of estimated tax, the 50 excess of the amount of the installment which would be required to be 51 paid if the estimated tax were equal to ninety-one percent of the tax 52 shown on the return for the taxable year (or if no return was filed, 53 ninety-one percent of the tax for such year) over the amount, if any, of 54 the installment paid on or before the last day prescribed for such 55 payment. In any case in which there would be no underpayment if "eighty 56 percent" were substituted for "ninety-one percent" each place it appearsS. 6409--C 38 A. 9009--C 1 in this subsection, the addition to the tax shall be equal to seventy- 2 five percent of the amount otherwise determined. No underpayment shall 3 be deemed to exist with respect to a declaration or installment other- 4 wise due on or after the termination of existence of the taxpayer. 5 § 14. Subsection (i) of section 1087 of the tax law, as added by chap- 6 ter 188 of the laws of 1964, is amended to read as follows: 7 (i) Prepaid tax.--For purposes of this section, any tax paid by the 8 taxpayer before the last day prescribed for its payment (including any 9 amount paid by the taxpayer as estimated tax for a taxable year) shall 10 be deemed to have been paid by it on the fifteenth day of the third 11 month following the close of the taxable year the income of which is the 12 basis for tax under article nine-a, [nine-b or nine-c,] or on the last 13 day prescribed in article nine for the filing of a final return for such 14 taxable year, or portion thereof, determined in all cases without regard 15 to any extension of time granted the taxpayer, for taxable years begin- 16 ning before January first, two thousand sixteen, and on the fifteenth 17 day of the fourth month following the close of the taxable year the 18 income of which is the basis for tax under article nine-a, or on the 19 last day prescribed in article nine for the filing of a final return for 20 such taxable year, or portion thereof, determined in all cases without 21 regard to any extension of time granted the taxpayer, for taxable years 22 beginning on or after January first, two thousand sixteen. 23 § 15. Paragraph 1 of subdivision (a) of section 1514 of the tax law, 24 as amended by section 4 of part G-1 of chapter 57 of the laws of 2009, 25 is amended to read as follows: 26 (1) Except as otherwise provided in paragraph two of this subdivision, 27 for taxable years beginning on or after January first, nineteen hundred 28 seventy-six, every taxpayer subject to tax under this article must pay 29 in each year an amount equal to (i) twenty-five percent of the tax 30 imposed under this article for the second preceding taxable year if the 31 second preceding year's tax exceeded one thousand dollars but was equal 32 to or less than one hundred thousand dollars, or (ii) forty percent of 33 the tax imposed under this article for the second preceding taxable year 34 if the second preceding year's tax exceeded one hundred thousand 35 dollars. If the second preceding year's tax exceeded one thousand 36 dollars and the taxpayer is subject to the tax surcharge imposed by 37 section fifteen hundred five-a of this article, the taxpayer must also 38 pay an amount equal to (i) twenty-five percent of the tax surcharge 39 imposed under section fifteen hundred five-a of this article for the 40 second preceding taxable year if the second preceding year's tax was 41 equal to or less than one hundred thousand dollars, or (ii) forty 42 percent of the tax surcharge imposed for the second preceding taxable 43 year if the second preceding year's tax exceeded one hundred thousand 44 dollars. 45 § 15-a. Paragraph 2 of subdivision (a) of section 1514 of the tax law, 46 as added by section 89 of part A of chapter 389 of the laws of 1997, is 47 amended to read as follows: 48 (2) For taxable years beginning on or after January first, nineteen 49 hundred ninety-nine, every taxpayer subject to tax under paragraph one 50 of subdivision (b) of section fifteen hundred ten of this article shall 51 pay in each such year an amount equal to forty percent of the tax 52 imposed under such article for the second preceding taxable year, if 53 such second preceding year's tax exceeded one thousand dollars. If such 54 second preceding year's tax exceeded one thousand dollars and such 55 taxpayer is subject to the tax surcharge imposed by section fifteen 56 hundred five-a of this article, such taxpayer shall also pay an amountS. 6409--C 39 A. 9009--C 1 equal to forty percent of the tax surcharge imposed under section 2 fifteen hundred five-a of this article for the second preceding taxable 3 year. 4 § 15-b. Paragraph 3 of subdivision (a) of section 1514 of the tax law, 5 as amended by section 89 of part A of chapter 389 of the laws of 1997, 6 is amended to read as follows: 7 (3) Such amount or amounts described in paragraphs one and two of this 8 subdivision shall be paid with the return required to be filed with 9 respect to such tax or tax surcharge for [such] the preceding taxable 10 year or with an application for extension of the time for filing such 11 return, for taxable years beginning before January first, two thousand 12 sixteen, and shall be paid on or before the fifteenth day of the third 13 month of each taxable year, for taxable years beginning on or after 14 January first, two thousand sixteen. 15 § 15-c. The paragraph heading of paragraph 1 of subdivision (d) of 16 section 1514 of the tax law, as amended by chapter 166 of the laws of 17 1991 and such paragraph as designated by section 5 of part L3 of chapter 18 62 of the laws of 2003, is amended to read as follows: 19 Application of first installments based on second preceding year's 20 tax. 21 § 15-d. The subdivision heading of subdivision (e) of section 1514 of 22 the tax law, as amended by chapter 166 of the laws of 1991, is amended 23 to read as follows: 24 Interest on certain installments based on the second preceding year's 25 tax. 26 § 16. Subdivision (f) of section 1514 of the tax law, as amended by 27 section 26 of part H3 of chapter 62 of the laws of 2003, is amended to 28 read as follows: 29 (f) The second preceding year's tax defined. As used in this section, 30 "the second preceding year's tax" means, for taxpayers subject to tax 31 under subdivision (b) of section fifteen hundred ten of this article, 32 the taxes imposed upon the taxpayer by sections fifteen hundred one and 33 fifteen hundred ten of this article from the second preceding taxable 34 year or as otherwise determined by subdivision (b) of section fifteen 35 hundred five of this article, and for taxpayers subject to tax under 36 section fifteen hundred two-a of this article, the tax imposed upon the 37 taxpayer by such section fifteen hundred two-a of this article from the 38 second preceding year[, or for purposes of computing the first install-39ment of estimated tax when an application has been filed for extension40of the time for filing the return required to be filed for such preced-41ing taxable year, the amount properly estimated pursuant to paragraph42one of subdivision (b) of section fifteen hundred sixteen of this arti-43cle as the tax imposed upon the taxpayer for such taxable year]. 44 § 17. Subdivision (a) of section 1515 of the tax law, as added by 45 chapter 649 of the laws of 1974 and as further amended by section 104 of 46 part A of chapter 62 of the laws of 2011, is amended to read as follows: 47 (a) Every taxpayer and every other foreign and alien insurance corpo- 48 ration having an employee, including any officer, in this state or 49 having an agent or representative in this state, shall annually, on or 50 before the fifteenth day of the third month following the close of its 51 taxable year, for taxable years beginning before January first, two 52 thousand sixteen, and on or before the fifteenth day of the fourth month 53 following the close of its taxable year, for taxable years beginning on 54 or after January first, two thousand sixteen, transmit to the [tax55commission] commissioner a return in a form prescribed by [it] the 56 commissioner setting forth such information as the [tax commission]S. 6409--C 40 A. 9009--C 1 commissioner may prescribe and every taxpayer which ceases to exercise 2 its franchise or to be subject to the tax imposed by this article shall 3 transmit to the [tax commission] commissioner a return on the date of 4 such cessation or at such other time as the [tax commission] commission- 5 er may require covering each year or period for which no return was 6 theretofore filed. A copy of each return required under this subdivision 7 shall also be transmitted to the superintendent of financial services at 8 or before the times specified for filing such returns with the [tax9commission] commissioner. 10 § 18. Subdivisions (a) and (b) of section 11-514 of the administrative 11 code of the city of New York, subdivision (a) as amended by chapter 183 12 of the laws of 2009, are amended to read as follows: 13 (a) General. [On or before the fifteenth day of the fourth month14following the close of a taxable year, an] An unincorporated business 15 income tax return shall be made and filed, and the balance of any tax 16 shown on the face of such return, not previously paid as installments of 17 estimated tax, shall be paid, on or before the fifteenth day of the 18 fourth month following the close of a taxable year for taxable years 19 beginning before January first, two thousand sixteen, and on or before 20 the fifteenth day of the third month following the close of a taxable 21 year for taxable years beginning on or after January first, two thousand 22 sixteen: 23 (1) by or for every unincorporated business, for taxable years begin- 24 ning after nineteen hundred eighty-six but before nineteen hundred nine- 25 ty-seven, having unincorporated business gross income, determined for 26 purposes of this subdivision without any deduction for the cost of goods 27 sold or services performed, of more than ten thousand dollars, or having 28 any amount of unincorporated business taxable income; 29 (2) by or for every partnership, for taxable years beginning after 30 nineteen hundred ninety-six but before two thousand nine, having unin- 31 corporated business gross income, determined for purposes of this subdi- 32 vision without any deduction for the cost of goods sold or services 33 performed, of more than twenty-five thousand dollars, or having unincor- 34 porated business taxable income of more than fifteen thousand dollars; 35 (3) by or for every unincorporated business other than a partnership, 36 for taxable years beginning after nineteen hundred ninety-six but before 37 two thousand nine, having unincorporated business gross income, deter- 38 mined for purposes of this subdivision without any deduction for the 39 cost of goods sold or services performed, of more than seventy-five 40 thousand dollars, or having unincorporated business taxable income of 41 more than thirty-five thousand dollars; and 42 (4) by or for every unincorporated business, for taxable years begin- 43 ning after two thousand eight, having unincorporated business gross 44 income, determined for purposes of this subdivision without any 45 deduction for the cost of goods sold or services performed, of more than 46 ninety-five thousand dollars. 47 (b) Decedents. The return for any deceased individual shall be made 48 and filed by his or her executor, administrator, or other person charged 49 with his or her property. If a final return of a decedent is for a frac- 50 tional part of a year, the due date of such return shall be, for taxable 51 years beginning before January first, two thousand sixteen, the 52 fifteenth day of the fourth month following the close of the twelve- 53 month period [which] that began with the first day of such fractional 54 part of the year, and, for taxable years beginning on or after January 55 first, two thousand sixteen, the fifteenth day of the third monthS. 6409--C 41 A. 9009--C 1 following the close of the twelve-month period that began with the first 2 day of such fractional part of the year. 3 § 19. Subdivision (i) of section 11-527 of the administrative code of 4 the city of New York is amended to read as follows: 5 (i) Prepaid tax. For purposes of this section, any tax paid by the 6 taxpayer before the last day prescribed for its payment and any amount 7 paid by the taxpayer as estimated tax for a taxable year shall be deemed 8 to have been paid by the taxpayer, for taxable years beginning before 9 January first, two thousand sixteen, on the fifteenth day of the fourth 10 month following the close of his or her taxable year with respect to 11 which such amount constitutes a credit or payment, and, for taxable 12 years beginning on or after January first, two thousand sixteen, on the 13 fifteenth day of the third month following the close of his or her taxa- 14 ble year with respect to which such amount constitutes a credit or 15 payment. 16 § 20. Paragraph (a) of subdivision 1 of section 11-653 of the adminis- 17 trative code of the city of New York, as added by section 1 of part D of 18 chapter 60 of the laws of 2015, is amended to read as follows: 19 (a) For the privilege of doing business, or of employing capital, or 20 of owning or leasing property in the city in a corporate or organized 21 capacity, or of maintaining an office in the city, for all or any part 22 of each of its fiscal or calendar years, every domestic or foreign 23 corporation, except corporations specified in subdivision four of this 24 section, shall annually pay a tax, upon the basis of its business 25 income, or upon such other basis as may be applicable as hereinafter 26 provided, for such fiscal or calendar year or part thereof, on a report 27 [which] that shall be filed, except as hereinafter provided, for taxable 28 years beginning before January first, two thousand sixteen, on or before 29 the fifteenth day of March next succeeding the close of each such calen- 30 dar year, or, in the case of a taxpayer [which] that reports on the 31 basis of a fiscal year, within two and one-half months after the close 32 of each such fiscal year, and for taxable years beginning on or after 33 January first, two thousand sixteen, on or before the fifteenth day of 34 April next succeeding the close of each such calendar year, or, in the 35 case of a taxpayer that reports on the basis of a fiscal year, within 36 three and one-half months after the close of each such fiscal year, and 37 shall be paid as hereinafter provided. 38 § 21. Subdivision 1 of section 11-655 of the administrative code of 39 the city of New York, as added by section 1 of part D of chapter 60 of 40 the laws of 2015, is amended to read as follows: 41 1. Every corporation having an officer, agent or representative within 42 the city, shall, annually on or before March fifteenth for taxable years 43 beginning before January first, two thousand sixteen, and annually on or 44 before April fifteenth for taxable years beginning on or after January 45 first, two thousand sixteen, transmit to the commissioner of finance a 46 report, in a form prescribed by the commissioner of finance [(except47that a corporation which reports on the basis of a fiscal year shall48transmit its report within two and one-half months after the close of49its fiscal year)], setting forth such information as the commissioner of 50 finance may prescribe, [and every] except that a corporation that 51 reports on the basis of a fiscal year shall transmit such report, for 52 taxable years beginning before January first, two thousand sixteen, 53 within two and one-half months after the close of its fiscal year, and, 54 for taxable years beginning after January first, two thousand sixteen, 55 within three and one-half months after the close of its fiscal year. 56 Every taxpayer [which] that ceases to do business in the city or to beS. 6409--C 42 A. 9009--C 1 subject to the tax imposed by this subchapter shall transmit to the 2 commissioner of finance a report on the date of such cessation or at 3 such other time as the commissioner of finance may require covering each 4 year or period for which no report was theretofore filed. Every taxpayer 5 shall also transmit such other reports and such facts and information as 6 the commissioner of finance may require in the administration of this 7 subchapter. The commissioner of finance may grant a reasonable extension 8 of time for filing reports whenever good cause exists. 9 An automatic extension of six months for the filing of its annual 10 report shall be allowed any taxpayer if, within the time prescribed by 11 the preceding paragraph, whichever is applicable, such taxpayer files 12 with the commissioner of finance an application for extension in such 13 form as the commissioner of finance may prescribe by regulation and pays 14 on or before the date of such filing the amount properly estimated as 15 its tax. 16 § 22. Subdivision 1 of section 11-658 of the administrative code of 17 the city of New York, as added by section 1 of part D of chapter 60 of 18 the laws of 2015, is amended to read as follows: 19 1. [Every] For taxable years beginning before January first, two thou- 20 sand sixteen, every taxpayer subject to the tax imposed by section 21 11-653 of this subchapter shall pay with the report required to be filed 22 for the preceding privilege period, if any, or with an application for 23 extension of the time and filing such report, an amount equal to twen- 24 ty-five per centum of the preceding year's tax if such preceding year's 25 tax exceeded one thousand dollars. For taxable years beginning on or 26 after January first, two thousand sixteen, every taxpayer subject to the 27 tax imposed by section 11-653 of this subchapter shall pay on or before 28 the fifteenth day of March next succeeding the close of each such calen- 29 dar year, or, in the case of a taxpayer that reports on the basis of a 30 fiscal year, within two and one-half months after the close of each such 31 fiscal year an amount equal to twenty-five per centum of the second 32 preceding year's tax if the second preceding year's tax exceeded one 33 thousand dollars. 34 § 23. Subdivision 6 of section 11-658 of the administrative code of 35 the city of New York, as added by section 1 of part D of chapter 60 of 36 the laws of 2015, is amended to read as follows: 37 6. As used in this section, "the preceding year's tax" means the tax 38 imposed upon the taxpayer by section 11-653 of this subchapter for the 39 preceding calendar or fiscal year, or, for purposes of computing the 40 first installment of estimated tax when either the mandatory first 41 installment is paid pursuant to subdivision one of this section or an 42 application has been filed for extension of the time for filing the 43 report required to be filed for such preceding calendar or fiscal year, 44 the amount properly estimated pursuant to section 11-657 of this 45 subchapter as the tax imposed upon the taxpayer for such calendar or 46 fiscal year. As used in this section, "the second preceding year's tax" 47 means the tax imposed upon the taxpayer by section 11-653 of this 48 subchapter for the second preceding calendar or fiscal year. 49 § 24. This act shall take effect immediately, provided, however, that 50 sections one and four of this act shall apply to taxable years beginning 51 on or after January 1, 2017 and provided, further, that section five of 52 this act shall take effect on the same date and in the same manner as 53 section 26 of part S of chapter 59 of the laws of 2014 takes effect, and 54 that section five of this act shall apply to taxable years beginning on 55 or after January 1, 2018, and provided, further, that sections seven, 56 seven-a, ten, eleven, thirteen-a, fifteen, fifteen-a, fifteen-c,S. 6409--C 43 A. 9009--C 1 fifteen-d, sixteen, twenty-two and twenty-three of this act shall, to 2 the extent that such sections refer to the second preceding taxable year 3 and the second preceding year's tax, apply to the amount or amounts due 4 to be paid on or after March 15, 2017. 5 PART R 6 Intentionally Omitted 7 PART S 8 Intentionally Omitted 9 PART T 10 Intentionally Omitted 11 PART U 12 Section 1. Section 19 of Part W-1 of chapter 109 of the laws of 2006 13 amending the tax law and other laws relating to providing exemptions, 14 reimbursements and credits from various taxes for certain alternative 15 fuels, as amended by section 1 of part V of chapter 59 of the laws of 16 2014, is amended to read as follows: 17 § 19. This act shall take effect immediately; provided, however, that 18 sections one through thirteen of this act shall take effect September 1, 19 2006 and shall be deemed repealed on September 1, [2016] 2021 and such 20 repeal shall apply in accordance with the applicable transitional 21 provisions of sections 1106 and 1217 of the tax law, and shall apply to 22 sales made, fuel compounded or manufactured, and uses occurring on or 23 after such date, and with respect to sections seven through eleven of 24 this act, in accordance with applicable transitional provisions of 25 sections 1106 and 1217 of the tax law; provided, however, that the 26 commissioner of taxation and finance shall be authorized on and after 27 the date this act shall have become a law to adopt and amend any rules 28 or regulations and to take any steps necessary to implement the 29 provisions of this act; provided further that sections fourteen through 30 sixteen of this act shall take effect immediately and shall apply to 31 taxable years beginning on or after January 1, 2006. 32 § 2. This act shall take effect immediately. 33 PART V 34 Section 1. Section 37 of the tax law, as added by chapter 109 of the 35 laws of 2012, subdivision (c) as amended by section 52 of part A of 36 chapter 59 of the laws of 2014, is amended to read as follows: 37 § 37. [Beer] Alcoholic beverage production credit. (a) General. A 38 taxpayer subject to tax under article nine-A or twenty-two of this chap- 39 ter, that is registered as a distributor under article eighteen of this 40 chapter, and that produces sixty million or fewer gallons of beer or 41 cider, twenty million or fewer gallons of wine, or eight hundred thou- 42 sand or fewer gallons of liquor in this state in the taxable year, shall 43 be allowed a credit against such taxes in the amount specified in subdi- 44 vision (b) of this section and pursuant to the provisions referenced in 45 subdivision (c) of this section. Provided, however, that no credit shall 46 be allowed for any beer, cider, wine or liquor produced in excess ofS. 6409--C 44 A. 9009--C 1 fifteen million five hundred thousand gallons in the taxable year. If 2 the taxpayer is a partner in a partnership or shareholder of a New York 3 S corporation, then the cap imposed by the preceding sentence shall be 4 applied at the entity level, so that the aggregate credit allowed to all 5 the partners or shareholders of each such entity in the taxable year 6 does not exceed that cap. 7 (b) The amount of the credit per taxpayer per taxable year (or pro 8 rata share of earned credit in the case of a partnership) for each 9 gallon of beer, cider, wine or liquor produced in this state [on or10after April first, two thousand twelve] shall be determined as follows: 11 (1) for the first five hundred thousand gallons of beer, cider, wine 12 or liquor produced in this state in the taxable year, the credit shall 13 equal fourteen cents per gallon; and 14 (2) for each gallon of beer, cider, wine or liquor produced in this 15 state in the taxable year in excess of five hundred thousand gallons, 16 the credit shall equal four and one-half cents per gallon. 17 (c) Cross-references. For application of the credit provided for in 18 this section, see the following provisions of this chapter: 19 (1) Article 9-A: Section 210-B, subdivision 39. 20 (2) Article 22: Section 606, subsections (i) and (uu). 21 § 2. Subdivision 39 of section 210-B of the tax law, as added by 22 section 17 of part A of chapter 59 of the laws of 2014, is amended to 23 read as follows: 24 39. [Beer] Alcoholic beverage production credit. A taxpayer shall be 25 allowed a credit, to be computed as provided in section thirty-seven of 26 this chapter, against the tax imposed by this article. In no event shall 27 the credit allowed under this subdivision for any taxable year reduce 28 the tax due for such year to less than the amount prescribed in para- 29 graph (d) of subdivision one of section two hundred ten of this article. 30 However, if the amount of credit allowed under this subdivision for any 31 taxable year reduces the tax to such amount or if the taxpayer otherwise 32 pays tax based on the fixed dollar minimum amount, any amount of credit 33 thus not deductible in such taxable year shall be treated as an overpay- 34 ment of tax to be credited or refunded in accordance with the provisions 35 of section one thousand eighty-six of this chapter. Provided, however, 36 the provisions of subsection (c) of section one thousand eighty-eight of 37 this chapter notwithstanding, no interest shall be paid thereon. 38 § 3. Subdivision 3 of section 420 of the tax law, as amended by chap- 39 ter 94 of the laws of 1934, is amended to read as follows: 40 3. "Alcoholic beverages" mean and include ciders, as defined by the 41 alcoholic beverage control law, beers, wines or liquors. 42 § 4. Section 424 of the tax law is amended by adding a new subdivision 43 6 to read as follows: 44 6. Notwithstanding any other provision of this article, there shall be 45 exempt from the taxes imposed under this article, alcoholic beverages 46 furnished by a licensed producer of alcoholic beverages at no charge to 47 a customer or prospective customer at a tasting held in accordance with 48 the alcoholic beverage control law for consumption at such tasting. 49 § 5. Clause (xxxiv) of subparagraph (B) of paragraph 1 of subsection 50 (i) of section 606 of the tax law, as amended by section 68 of part A of 51 chapter 59 of the laws of 2014, is amended to read as follows: 52 (xxxiv) [Beer] Alcoholic beverage Amount of credit 53 production credit under under subdivision thirty-nine of 54 subsection (uu) section two hundred ten-B 55 § 6. Subsection (uu) of section 606 of the tax law, as added by chap- 56 ter 109 of the laws of 2012, is amended to read as follows:S. 6409--C 45 A. 9009--C 1 (uu) [Beer] Alcoholic beverage production credit. A taxpayer shall be 2 allowed a credit, to be computed as provided in section thirty-seven of 3 this chapter, against the tax imposed by this article. If the amount of 4 the credit allowed under this subsection for any taxable year shall 5 exceed the taxpayer's tax for such year, the excess shall be treated as 6 an overpayment of tax to be credited or refunded in accordance with the 7 provisions of section six hundred eighty-six of this article, provided, 8 however, that no interest shall be paid thereon. 9 § 7. Subdivision 13 of section 1118 of the tax law, as added by 10 section 2 of part U of chapter 59 of the laws of 2015, is amended to 11 read as follows: 12 (13) In respect to the use of the following items at a tasting held by 13 a licensed [brewery, farm brewery, cider producer, farm cidery, distil-14lery or farm distillery] producer of alcoholic beverages in accordance 15 with the alcoholic beverage control law: (i) the alcoholic beverage or 16 beverages authorized by the alcoholic beverage control law to be 17 furnished at no charge to a customer or prospective customer at such 18 tasting for consumption at such tasting; and (ii) bottles, corks, caps 19 and labels used to package such alcoholic beverages. 20 § 8. This act shall take effect immediately, provided, however, that: 21 sections one, two, five and six of this act shall apply to taxable years 22 beginning on or after January 1, 2016; sections three and four of this 23 act shall apply to taxable periods beginning on or after April 1, 2016; 24 and section seven of this act shall apply to uses occurring on and after 25 June 1, 2016. 26 PART W 27 Intentionally Omitted 28 PART X 29 Section 1. Paragraph 2 of subdivision (e) of section 1105 of the tax 30 law, as amended by section 1 of part Q of chapter 59 of the laws of 31 2012, is amended to read as follows: 32 (2) Except as provided in subdivision (r) of section eleven hundred 33 eleven of this part, when occupancy is provided, for a single consider- 34 ation, with property, services, amusement charges, or any other items, 35 the separate sale of which is not subject to tax under this article, and 36 the rent paid for such occupancy does not qualify for the exemption in 37 subdivision (kk) of section eleven hundred fifteen of this article, the 38 entire consideration shall be treated as rent subject to tax under para- 39 graph one of this subdivision; provided, however, that where the amount 40 of the rent for occupancy is stated separately from the price of such 41 property, services, amusement charges, or other items, on any sales 42 slip, invoice, receipt, or other statement given the occupant, and such 43 rent is reasonable in relation to the value of such property, services, 44 amusement charges or other items, only such separately stated rent will 45 be subject to tax under paragraph one of this subdivision. 46 § 2. Section 1115 of the tax law is amended by adding a new subdivi- 47 sion (kk) to read as follows: 48 (kk) Rent paid by a room remarketer to an operator that is not a room 49 remarketer for an occupancy that the room remarketer intends to provide 50 to an occupant for rent shall be exempt from the hotel unit fee imposed 51 by section eleven hundred four of this article and the tax imposed by 52 subdivision (e) of section eleven hundred five of this article, providedS. 6409--C 46 A. 9009--C 1 that such room remarketer furnishes such operator a certificate in such 2 form and containing such information as may be prescribed by the commis- 3 sioner. The exemption certificate provided for by this subdivision shall 4 be administered by the commissioner in conformity with the rules for 5 exemption or resale certificates in subparagraph (i) of paragraph one of 6 subdivision (c) of section eleven hundred thirty-two of this article. 7 § 3. Paragraph 4 of subdivision a of section 11-2502 of the adminis- 8 trative code of the city of New York, as amended by section 4 of part Q 9 of chapter 59 of the laws of 2012, is amended to read as follows: 10 (4) (i) When occupancy is provided, for a single consideration, with 11 property, services, amusement charges, or any other items, the separate 12 sale of which is not subject to tax under this chapter, and the rent 13 paid for such occupancy does not qualify for the exemption in subdivi- 14 sion 1 of this section, the entire consideration shall be treated as 15 rent subject to tax under paragraph one of this subdivision; provided, 16 however, that where the amount of the rent for occupancy is stated sepa- 17 rately from the price of such property, services, amusement charges or 18 other items on any sales slip, invoice, receipt, or other statement 19 given the occupant and such rent is reasonable in relation to the value 20 of such property, services, amusement charges, or other items, only such 21 separately stated rent will be subject to tax under this subdivision. 22 (ii) In regard to the collection of tax on occupancies by remarketers, 23 when occupancy is provided, for a single consideration, with property, 24 services, amusement charges, or any other items, whether or not such 25 other items are taxable, the rent portion of the consideration for such 26 sale shall be computed as follows: the total consideration for the sale 27 multiplied by a fraction, the numerator of which shall be the consider- 28 ation paid to the hotel for the occupancy and the denominator of which 29 shall be the consideration paid to the hotel for the occupancy plus the 30 consideration paid to the providers of the other items being sold, or by 31 any other reasonable method pursuant to which the rent portion of 32 consideration would be no less than the computation of rent portion of 33 consideration under subparagraph (i) of this paragraph. Nothing herein 34 shall be construed to subject to tax or exempt from tax any service or 35 property or amusement charge or other items otherwise subject to tax or 36 exempt from tax under this chapter. 37 § 4. Section 11-2502 of the administrative code of the city of New 38 York is amended by adding a new subdivision 1 to read as follows: 39 1. An occupancy that an operator conveys or furnishes to a room 40 remarketer that the room remarketer intends to convey or furnish, 41 directly or indirectly, to an occupant for rent shall be exempt from the 42 taxes imposed by this section, provided that such room remarketer 43 furnishes the operator with a certificate in such form and containing 44 such information as may be prescribed by the commissioner of finance. 45 The operator shall retain such statement and provide it to the commis- 46 sioner of finance upon request. 47 § 5. This act shall take effect immediately and apply to rent paid for 48 occupancies on or after June 1, 2016. 49 PART Y 50 Section 1. The section heading of section 951-a of the tax law, as 51 added by chapter 190 of the laws of 1990, is amended to read as follows: 52 [Definitions] General provisions and definitions. 53 § 2. Section 951-a of the tax law is amended by adding a new 54 subsection (f) to read as follows:S. 6409--C 47 A. 9009--C 1 (f) Tax treatment of charitable contributions for determining domi- 2 cile. Notwithstanding any other provision of any other law to the 3 contrary, the making of a financial contribution, gift, bequest, 4 donation or any other financial instrument or pledge in any amount or 5 the donation or loan of any object of any value, or the volunteering, 6 giving or donation of uncompensated time, or any combination of the 7 foregoing, considered a charitable contribution under subsection (c) of 8 section one hundred seventy of the internal revenue code, or to a not- 9 for-profit organization, as defined in subdivision seven of section one 10 hundred seventy-nine-q of the state finance law, shall not be used in 11 any manner to determine where an individual is domiciled at the time of 12 his or her death. 13 § 3. This act shall take effect immediately. 14 PART Z 15 Section 1. Subdivision 2 of section 89-b of the state finance law, as 16 amended by chapter 56 of the laws of 1993, is amended to read as 17 follows: 18 2. The dedicated highway and bridge trust fund shall consist of [two] 19 three accounts: (a) the special obligation reserve and payment account; 20 [and] (b) the highway and bridge capital account; and (c) the aviation 21 purpose account. Moneys in each account shall be kept separate and not 22 commingled with any other moneys in the custody of the comptroller. 23 § 2. Section 89-b of the state finance law is amended by adding a new 24 subdivision 4-a to read as follows: 25 4-a. (a) The aviation purpose account shall consist of all moneys 26 required to be deposited by section three hundred twelve of the tax law 27 and any other moneys credited or transferred thereto from any other 28 fund, account or source. 29 (b) Moneys in the aviation purpose account shall be utilized for 30 airports and aviation facilities and equipment and related projects, 31 including but not limited to the acquisition of real or tangible 32 personal property, construction, reconstruction, reconditioning, preser- 33 vation, maintenance or improvement of airport or aviation capital facil- 34 ities and noise mitigation projects, and any other purpose not prohibit- 35 ed by federal law. 36 § 3. Section 312 of the tax law, as amended by section 32 of part K of 37 chapter 61 of the laws of 2011, is amended to read as follows: 38 § 312. Deposit and disposition of revenue.-- (a) Except as otherwise 39 provided, of all taxes, interest and penalties collected or received on 40 or after April first, two thousand one, from the taxes imposed by 41 [sections] section three hundred one-a [and three hundred one-e] of this 42 article, (i) initially eighty and three-tenths percent shall be deposit- 43 ed, as prescribed by subdivision (d) of section three hundred one-j of 44 this article and (ii) nineteen and seven-tenths percent shall be depos- 45 ited in such mass transportation operating assistance fund to the credit 46 of the metropolitan mass transportation operating assistance account and 47 the public transportation systems operating assistance account thereof 48 in the manner provided by subdivision eleven of section one hundred 49 eighty-two-a of this chapter. Provided, further that on or before the 50 twenty-fifth day of each month commencing with April, two thousand one, 51 the comptroller shall deduct the amount of six hundred twenty-five thou- 52 sand dollars prior to any deposit or disposition of the taxes, interest, 53 and penalties collected or received pursuant to such [sections] section 54 three hundred one-a [and three hundred one-e] and shall deposit suchS. 6409--C 48 A. 9009--C 1 amount in the dedicated fund accounts pursuant to subdivision (d) of 2 section three hundred one-j of this article. Provided, further, that 3 commencing January fifteenth, nineteen hundred ninety-one, and on or 4 before the tenth day of March and the fifteenth day of June and Septem- 5 ber of such year, the commissioner shall, based on information supplied 6 by taxpayers and other appropriate sources, estimate the amount of the 7 utility credit authorized by section three hundred one-d of this article 8 which has been accrued to reduce tax liability under section one hundred 9 eighty-six-a of this chapter during the period covered by such estimate 10 and certify to the state comptroller such estimated amount. The comp- 11 troller shall forthwith, after receiving such certificate, deduct the 12 amount of such credit so certified by the commissioner prior to any 13 deposit or disposition of the taxes, interest and penalties collected or 14 received pursuant to such [sections] section three hundred one-a [and15three hundred one-e] and shall pay such amount so certified and deducted 16 into the state treasury to the credit of the general fund. Also, subse- 17 quently, during the fiscal year when the commissioner becomes aware of 18 changes or modifications with respect to actual credit usage, the 19 commissioner shall, as soon as practicable, issue a certification 20 setting forth the amount of any required adjustment to the amount of 21 actual credit usage previously certified. After receiving the certif- 22 icate of the commissioner with respect to actual credit usage or modifi- 23 cation of the same, the comptroller shall forthwith adjust general fund 24 receipts and the revenues to be deposited or disposed of under this 25 article to reflect the difference so certified by the commissioner. The 26 commissioner shall not be liable for any overestimate or underestimate 27 of the amount of the utility credit which has been accrued to reduce tax 28 liability under such section one hundred eighty-six-a. Nor shall the 29 commissioner be liable for any inaccuracy in any certificate with 30 respect to the amount of such credit actually used or any required 31 adjustment with respect to actual credit usage, but the commissioner 32 shall as soon as practicable after discovery of any error adjust the 33 next certification under this section to reflect any such error. 34 Prior to making deposits as provided in this section, the comptroller 35 shall retain such amount as the commissioner may determine to be neces- 36 sary, subject to the approval of the director of the budget, for reason- 37 able costs of the department in administering and collecting the taxes 38 deposited pursuant to this section and for refunds and reimbursements 39 with respect to such taxes, out of which the comptroller shall pay any 40 refunds or reimbursements of such taxes to which taxpayers shall be 41 entitled. 42 (b) Notwithstanding any other provision of law, all taxes, interest, 43 and penalties collected or received on or after December first, two 44 thousand seventeen from the taxes imposed by section three hundred one-e 45 of this article shall be deposited in the aviation purpose account of 46 the dedicated highway and bridge trust fund established by section 47 eighty-nine-b of the state finance law. 48 § 4. Paragraph 1 of subdivision (a) of section 1102 of the tax law, as 49 amended by section 8 of part W-1 of chapter 109 of the laws of 2006, is 50 amended to read as follows: 51 (1) Every distributor of motor fuel shall pay, as a prepayment on 52 account of the taxes imposed by this article and pursuant to the author- 53 ity of article twenty-nine of this chapter, a tax on each gallon of 54 motor fuel (i) which he imports or causes to be imported into this state 55 for use, distribution, storage or sale in the state or produces, 56 refines, manufactures or compounds in this state or (ii) if the tax hasS. 6409--C 49 A. 9009--C 1 not been imposed prior to its sale in this state, which he sells (which 2 acts shall in regard to motor fuel hereinafter in this article be encom- 3 passed by the phrase "imported, manufactured or sold"), except when 4 imported, manufactured or sold under circumstances which preclude the 5 collection of such tax by reason of the United States constitution and 6 of the laws of the United States enacted pursuant thereto or when 7 imported or manufactured by an organization described in paragraph one 8 or two of subdivision (a) of section eleven hundred sixteen of this 9 article or a hospital included in the organizations described in para- 10 graph four of such subdivision for its own use and consumption and 11 except kero-jet fuel when imported by an airline for use in its 12 airplanes, and except CNG, and except hydrogen, and except E85 when 13 delivered to a filling station and placed in a storage tank of such 14 filling station for such E85 to be dispensed directly into a motor vehi- 15 cle for use in the operation of such vehicle, and except aviation gaso- 16 line sold for use in commercial aircraft and general aviation aircraft. 17 § 4-a. Paragraph 1 of subdivision (a) of section 1102 of the tax law, 18 as amended by chapter 261 of the laws of 1988, is amended to read as 19 follows: 20 (1) Every distributor of motor fuel shall pay, as a prepayment on 21 account of the taxes imposed by this article and pursuant to the author- 22 ity of article twenty-nine of this chapter, a tax on each gallon of 23 motor fuel (i) which he imports or causes to be imported into this state 24 for use, distribution, storage or sale in the state or produces, 25 refines, manufactures or compounds in this state or (ii) if the tax has 26 not been imposed prior to its sale in this state, which he sells (which 27 acts shall in regard to motor fuel hereinafter in this article be encom- 28 passed by the phrase "imported, manufactured or sold"), except when 29 imported, manufactured or sold under circumstances which preclude the 30 collection of such tax by reason of the United States constitution and 31 of the laws of the United States enacted pursuant thereto or when 32 imported or manufactured by an organization described in paragraph one 33 or two of subdivision (a) of section eleven hundred sixteen of this 34 article or a hospital included in the organizations described in para- 35 graph four of such subdivision for its own use and consumption and 36 except kero-jet fuel when imported by an airline for use in its 37 airplanes, and except aviation gasoline sold for use in commercial 38 aircraft and general aviation aircraft. 39 § 5. Subparagraph (i) of paragraph 1 of subdivision (a) of section 40 1210 of the tax law, as amended by section 3 of part Z of chapter 59 of 41 the laws of 2015, is amended to read as follows: 42 (i) Any local law, ordinance or resolution enacted by any city of less 43 than one million or by any county or school district, imposing the taxes 44 authorized by this subdivision, shall, notwithstanding any provision of 45 law to the contrary, exclude from the operation of such local taxes all 46 sales of tangible personal property for use or consumption directly and 47 predominantly in the production of tangible personal property, gas, 48 electricity, refrigeration or steam, for sale, by manufacturing, proc- 49 essing, generating, assembly, refining, mining or extracting; and all 50 sales of tangible personal property for use or consumption predominantly 51 either in the production of tangible personal property, for sale, by 52 farming or in a commercial horse boarding operation, or in both; and all 53 sales of fuel sold for use in commercial aircraft and general aviation 54 aircraft; and, unless such city, county or school district elects other- 55 wise, shall omit the provision for credit or refund contained in clauseS. 6409--C 50 A. 9009--C 1 six of subdivision (a) or subdivision (d) of section eleven hundred 2 nineteen of this chapter. 3 § 6. Subparagraphs (xii) and (xiii) of paragraph 4 of subdivision (a) 4 of section 1210 of the tax law, as amended by section 3 of part Z of 5 chapter 59 of the laws of 2015, are amended and a new subparagraph (xiv) 6 is added to read as follows: 7 (xii) shall omit, unless such city elects otherwise, the exemption for 8 residential solar energy systems equipment and electricity provided in 9 subdivision (ee) of section eleven hundred fifteen of this chapter; 10 [and] (xiii) shall omit, unless such city elects otherwise, the 11 exemption for commercial solar energy systems equipment and electricity 12 provided in subdivision (ii) of section eleven hundred fifteen of this 13 chapter[.]; and (xiv) shall exclude from the operation of such local 14 taxes all sales of fuel sold for use in commercial aircraft and general 15 aviation aircraft. 16 § 7. Notwithstanding any law to the contrary, the comptroller is here- 17 by authorized and directed to transfer from the general fund for deposit 18 into the mass transportation operating assistance fund, pursuant to 19 section 88-a of the state finance law and the dedicated mass transporta- 20 tion trust fund, pursuant to section 89-c of the state finance law, upon 21 request of the director of the budget, on or before March 31 of each 22 year, an amount equal to the amount of revenue received by the commis- 23 sioner of taxation and finance during the state fiscal year from petro- 24 leum business taxes imposed pursuant to the authority of section 301-e 25 of the tax law that would have otherwise been directed to such funds 26 pursuant to section 312 of the tax law as such section was in effect on 27 the day before this act became a law. 28 § 8. This act shall take effect immediately, provided however that 29 sections one, two and seven of this act shall take effect April 1, 2017; 30 provided further that sections three, four, five and six of this act 31 shall take effect December 1, 2017; and provided further that the amend- 32 ments to paragraph 1 of subdivision (a) of section 1102 of the tax law 33 made by section four of this act shall be subject to the expiration and 34 reversion of such paragraph pursuant to section 19 of part W-1 of chap- 35 ter 109 of the laws of 2006, as amended, when upon such date the 36 provisions of section four-a of this act shall take effect. 37 PART AA 38 Intentionally Omitted 39 PART BB 40 Section 1. Subdivision 1 of section 236 of the racing, pari-mutuel 41 wagering and breeding law, as amended by chapter 18 of the laws of 42 2008, is amended to read as follows: 43 1. Every corporation authorized under this chapter to conduct pari-mu- 44 tuel betting at a race meeting on races run thereat, except as provided 45 in section two hundred thirty-eight of this article with respect to the 46 franchised corporation, shall distribute all sums deposited in any pari- 47 mutuel pool to the holders of winning tickets therein, providing such 48 tickets be presented for payment before April first of the year follow- 49 ing the year of their purchase, less an amount [which] that shall be 50 established and retained by such racing corporation of between fourteen 51 to twenty [per centum] percent of the total deposits in pools resulting 52 from regular on-track bets and less sixteen to twenty-two [per centum]S. 6409--C 51 A. 9009--C 1 percent of the total deposits in pools resulting from multiple on-track 2 bets and less twenty to thirty [per centum] percent of the total depos- 3 its in pools resulting from exotic on-track bets and less twenty to 4 thirty-six [per centum] percent of the total pools resulting from super 5 exotic on-track bets, plus the breaks. The retention rate to be estab- 6 lished is subject to the prior approval of the [racing and wagering7board] gaming commission. Such rate may not be changed more than once 8 per calendar quarter to be effective on the first day of the calendar 9 quarter. "Exotic bets" and "multiple bets" shall have the meanings set 10 forth in section five hundred nineteen of this chapter and breaks are 11 hereby defined as [the odd cents over any multiple of ten, or for exotic12bets over any multiple of fifty, or for super exotic bets, over any13multiple of one hundred, calculated on the basis of one dollar, other-14wise payable to a patron provided, however, that effective after October15fifteenth, nineteen hundred ninety-four breaks are hereby defined as] 16 the odd cents over any multiple of five for payoffs greater than one 17 dollar five cents but less than five dollars, over any multiple of ten 18 for payoffs greater than five dollars but less than twenty-five dollars, 19 over any multiple of twenty-five for payoffs greater than twenty-five 20 dollars but less than two hundred fifty dollars, or over any multiple of 21 fifty for payoffs over two hundred fifty dollars. "Super exotic bets" 22 shall have the meaning set forth in section three hundred one of this 23 chapter. Of the amount so retained there shall be paid by such corpo- 24 ration to the department of taxation and finance as a reasonable tax by 25 the state for the privilege of conducting pari-mutuel betting on the 26 races run at the race meeting held by such corporation, which tax is 27 hereby levied, the following percentages of the total pool, plus fifty- 28 five [per centum] percent of the breaks; the applicable rates for regu- 29 lar and multiple bets shall be one and one-half [per centum] percent; 30 the applicable rates for exotic bets shall be six and three-quarter [per31centum] percent and the applicable rate for super exotic bets shall be 32 seven and three-quarter [per centum] percent. Effective on and after 33 September first, nineteen hundred ninety-four, the applicable tax rate 34 shall be one [per centum] percent of all wagers, provided that, an 35 amount equal to one-half the difference between the taxation rate for 36 on-track regular, multiple and exotic bets as of December thirty-first, 37 nineteen hundred ninety-three and the rates on such on-track wagers as 38 herein provided shall be used exclusively for purses. Provided, however, 39 that for any twelve-month period beginning on April first in nineteen 40 hundred ninety and any year thereafter, each of the applicable rates set 41 forth above shall be increased by one-quarter of one [per centum] 42 percent on all on-track bets of any such racing corporation that did not 43 expend an amount equal to at least one-half of one [per centum] percent 44 of its on-track bets during the immediately preceding calendar year for 45 enhancements consisting of capital improvements as defined by section 46 two hundred thirty-seven of this article, repairs to its physical plant, 47 structures, and equipment used in its racing or wagering operations as 48 certified by the [state racing and wagering board] gaming commission to 49 the commissioner of taxation and finance no later than eighty days after 50 the close of such calendar year, and five special events at each track 51 in each calendar year, not otherwise conducted in the ordinary course of 52 business, the purpose of which shall be to encourage, attract and 53 promote track attendance and encourage new and continued patronage, 54 which events shall be [approved by the racing and wagering board] 55 subject to the prior approval of the gaming commission for purposes of 56 this subdivision. In the determination of the amounts expended for suchS. 6409--C 52 A. 9009--C 1 enhancements, the [board] gaming commission may consider the immediately 2 preceding [twelve month] twelve-month calendar period or the average of 3 the two immediately preceding [twelve month] twelve-month calendar peri- 4 ods. Provided further, however, that of the portion of the increased 5 amounts retained by such corporation above those amounts retained in 6 nineteen hundred eighty-four, an amount of such increase shall be 7 distributed to purses in the same proportion as commissions and purses 8 were distributed during nineteen hundred eighty-four as certified by the 9 [board] gaming commission. Such corporation in the second zone shall 10 receive a credit against the daily tax imposed by this subdivision in an 11 amount equal to four-tenths of one [per centum] percent of total daily 12 pools resulting from the simulcast of such corporation's races to 13 licensed facilities operated by regional off-track betting corporations 14 in accordance with section one thousand eight of this chapter, provided 15 however, that sixty [per centum] percent of the amount of such credit 16 shall be used exclusively to increase purses for overnight races 17 conducted by such corporation; and, provided further, that in no event 18 shall such total daily credit exceed four-tenths of one [per centum] 19 percent of the total daily pool of such corporation. [Provided, however,20that on and after September first, nineteen hundred ninety-four such21credit shall be four-tenths percent of total daily pools resulting from22such simulcasting and that in no event shall such total daily credit23equal four-tenths percent of the total daily pool of such corporation.] 24 Such corporation shall pay to the New York state thoroughbred breeding 25 and development fund one-half of one [per centum] percent of the total 26 daily on-track pari-mutuel pools from regular, multiple and exotic bets, 27 and three [per centum] percent of super exotic bets. The corporation 28 shall receive credit as a reduction of the tax by the state for the 29 privilege of conducting pari-mutuel betting for the amounts, except 30 amounts paid from super exotic betting pools, paid to the New York state 31 thoroughbred breeding and development fund after January first, nineteen 32 hundred seventy-eight. 33 Such corporation shall distribute to purses an amount equal to fifty 34 [per centum] percent of any compensation it receives from simulcasting 35 or from wagering conducted outside the United States. Such corporation 36 shall pay to the [racing and wagering board] gaming commission as a 37 regulatory fee, which fee is hereby levied, [fifty hundredths] six- 38 tenths of one [per centum] percent of the total daily on-track pari-mu- 39 tuel pools of such corporation. 40 § 2. Paragraph (d) of subdivision 1 of section 238 of the racing, 41 pari-mutuel wagering and breeding law, as amended by chapter 18 of the 42 laws of 2008, is amended to read as follows: 43 (d) (i) The pari-mutuel tax rate authorized by paragraph (a) of this 44 subdivision shall be effective so long as a franchised corporation noti- 45 fies the [racing and wagering board] gaming commission by August 46 fifteenth of each year that such pari-mutuel tax rate is effective of 47 its intent to conduct a race meeting at Aqueduct racetrack during the 48 months of December, January, February, March and April. For purposes of 49 this paragraph such race meeting shall consist of not less than ninety- 50 five days of racing. Not later than May first of each year that such 51 pari-mutuel tax rate is effective, the [racing and wagering board] 52 gaming commission shall determine whether a race meeting at Aqueduct 53 racetrack consisted of the number of days as required by this paragraph. 54 In determining the number of race days, cancellation of a race day 55 because of an act of God[, which] that the [racing and wagering board] 56 gaming commission approves or because of weather conditions that areS. 6409--C 53 A. 9009--C 1 unsafe or hazardous which the [racing and wagering board] gaming commis- 2 sion approves shall not be construed as a failure to conduct a race day. 3 Additionally, cancellation of a race day because of circumstances beyond 4 the control of such franchised corporation for which the [racing and5wagering board] gaming commission gives approval shall not be construed 6 as a failure to conduct a race day. If the [racing and wagering board] 7 gaming commission determines that the number of days of racing as 8 required by this paragraph have not occurred then the pari-mutuel tax 9 rate in paragraph (a) of this subdivision shall revert to the pari-mutu- 10 el tax rates in effect prior to January first, nineteen hundred ninety- 11 five. 12 (ii) Such franchised corporation shall pay to the [racing and wagering13board] gaming commission as a regulatory fee, which fee is hereby 14 levied, [fifty hundredths] six-tenths of one [per centum] percent of the 15 total daily on-track pari-mutuel pools of such franchised corporation. 16 § 3. Paragraph d of subdivision 1 of section 318 of the racing, pari- 17 mutuel wagering and breeding law, as amended by section 3 of part B of 18 chapter 59 of the laws of 2005, is amended to read as follows: 19 d. Every harness racing association or corporation shall pay to the 20 [board] gaming commission as a regulatory fee, which fee is hereby 21 levied, [fifty hundredths] six-tenths of one percent of the total daily 22 on-track pari-mutuel pools of such association or corporation. 23 § 4. The opening paragraph and the opening paragraph of subdivision 1 24 of section 527 of the racing, pari-mutuel wagering and breeding law, the 25 opening paragraph as amended by chapter 18 of the laws of 2008 and the 26 opening paragraph of subdivision 1 as amended by chapter 300 of the laws 27 of 2015, are amended to read as follows: 28 Each regional corporation conducting off-track betting shall distrib- 29 ute all sums deposited in any pari-mutuel pool through such corporation 30 to the holders of winning tickets therein, providing such tickets be 31 presented for payment prior to April first of the year following the 32 year of their purchase, less an amount [which] that it shall retain at 33 the same rate established by the track accepting wagers from each such 34 regional corporation. 35 The disposition of the retained commission from pools resulting from 36 regular, multiple or exotic bets, as the case may be, whether placed on 37 races run within a region or outside a region, conducted by racing 38 corporations, harness racing associations or corporations, quarter horse 39 racing associations or corporations or races run outside the state shall 40 be governed by the tables in paragraphs a and b of this subdivision. The 41 rate denominated "state tax" shall represent the rate of a reasonable 42 tax imposed upon the retained commission for the privilege of conducting 43 off-track pari-mutuel betting, which tax is hereby levied and shall be 44 payable in the manner set forth in this section. Each off-track betting 45 corporation shall pay to the [racing and wagering board] gaming commis- 46 sion as a regulatory fee, which fee is hereby levied, [fifty hundredths] 47 six-tenths of one percent of the total daily pools of such corporation. 48 Each corporation shall also pay twenty [per centum] percent of the 49 breaks derived from bets on harness races and fifty [per centum] percent 50 of the breaks derived from bets on all other races to the agriculture 51 and New York State horse breeding and development fund and to the 52 thoroughbred breeding and development fund, the total of such payments 53 to be apportioned fifty [per centum] percent to each such fund. For the 54 purposes of this section, the New York city, Suffolk, Nassau, and the 55 Catskill regions shall constitute a single region and any thoroughbred 56 track located within the Capital District region shall be deemed to beS. 6409--C 54 A. 9009--C 1 within such single region. A "regional meeting" shall refer to either 2 harness or thoroughbred meetings, or both, except that a franchised 3 corporation shall not be a regional track for the purpose of receiving 4 distributions from bets on thoroughbred races conducted by a thorough- 5 bred track in the Catskill region conducting a mixed meeting. With the 6 exception of a harness racing association or corporation first licensed 7 to conduct pari-mutuel wagering at a track located in Tioga or Saratoga 8 county after January first, two thousand five, racing corporations first 9 licensed to conduct pari-mutuel racing after January first, nineteen 10 hundred eighty-six or a harness racing association or corporation first 11 licensed to conduct pari-mutuel wagering at a track located in Genesee 12 County after January first, two thousand five, and quarter horse tracks 13 shall not be "regional tracks"; if there is more than one harness track 14 within a region, such tracks shall evenly divide payments made pursuant 15 to the tables in paragraphs a and b of this subdivision when neither 16 track is running. In the event a track elects to reduce its retained 17 percentage from any or all of its pari-mutuel pools, the payments to the 18 track holding the race and the regional track required by paragraphs a 19 and b of this subdivision shall be reduced in proportion to such 20 reduction. Nothing in this section shall be construed to authorize the 21 conduct of off-track betting contrary to the provisions of section five 22 hundred twenty-three of this article. 23 § 5. Paragraph a of subdivision 1 of section 904 of the racing, pari- 24 mutuel wagering and breeding law, as amended by chapter 18 of the laws 25 of 2008, are amended to read as follows: 26 a. The applicable state tax provided for in paragraphs a and b of 27 subdivision one of section five hundred twenty-seven of this chapter 28 shall be one-half [per centum] percent for regular, multiple and exotic 29 bets. Any harness racing or association or corporation, or thoroughbred 30 racing corporation authorized pursuant to this section shall pay to the 31 [racing and wagering board] gaming commission as a regulatory fee, which 32 fee is hereby levied, [fifty hundredths] six-tenths of one percent of 33 the total daily pari-mutuel pools. 34 § 6. Paragraph g of subdivision 3 of section 1007 of the racing, pari- 35 mutuel wagering and breeding law, as amended by chapter 18 of the laws 36 of 2008, is amended to read as follows: 37 g. Any harness racing or association or corporation, or thoroughbred 38 racing corporation authorized pursuant to this section shall pay to the 39 [racing and wagering board] gaming commission as a regulatory fee, which 40 fee is hereby levied, [fifty hundredths] six-tenths of one percent of 41 the total daily pari-mutuel pools. 42 § 7. Paragraph b of subdivision 3 of section 1008 of the racing, pari- 43 mutuel wagering and breeding law, as amended by section 7 of part B of 44 chapter 59 of the laws of 2005, is amended to read as follows: 45 b. Of the sums received by the sending track, fifty percent shall be 46 distributed to purses in addition to moneys distributed pursuant to 47 section five hundred twenty-seven of this chapter. The off-track betting 48 corporation shall pay to the [racing and wagering board] gaming commis- 49 sion as a regulatory fee, which fee is hereby levied, [fifty hundredths] 50 six-tenths of one percent of the total daily pools. 51 § 8. Paragraph d of subdivision 4 of section 1009 of the racing, pari- 52 mutuel wagering and breeding law, as amended by section 8 of part B of 53 chapter 59 of the laws of 2005, is amended to read as follows: 54 d. The operator shall pay to the [racing and wagering board] gaming 55 commission as a regulatory fee, which fee is hereby levied, [fifty56hundredths] six-tenths of one percent of the total daily pools.S. 6409--C 55 A. 9009--C 1 § 9. Subparagraph (iv) of paragraph i of subdivision 1 of section 1014 2 of the racing, pari-mutuel wagering and breeding law, as amended by 3 chapter 18 of the laws of 2008, is amended to read as follows: 4 (iv) Any thoroughbred racing corporation or harness racing association 5 or corporation or off-track betting corporation authorized pursuant to 6 this section shall pay to the [racing and wagering board] gaming commis- 7 sion as a regulatory fee, which fee is hereby levied, [fifty hundredths] 8 six-tenths of one percent of all wagering pools. 9 § 10. Paragraph e of subdivision 3 of section 1015 of the racing, 10 pari-mutuel wagering and breeding law, as amended by chapter 18 of the 11 laws of 2008, is amended to read as follows: 12 e. Any thoroughbred racing corporation or harness racing association 13 or corporation or off-track betting corporation authorized pursuant to 14 this section shall pay to the [racing and wagering board] gaming commis- 15 sion as a regulatory fee, which fee is hereby levied, [fifty hundredths] 16 six-tenths of one percent of all wagering pools. 17 § 11. Clause (B) of subparagraph 2 of paragraph b of subdivision 1 of 18 section 1016 of the racing, pari-mutuel wagering and breeding law, as 19 amended by chapter 18 of the laws of 2008, is amended to read as 20 follows: 21 (B) Any harness racing or association or corporation or thoroughbred 22 racing corporation authorized pursuant to this section shall pay to the 23 [racing and wagering board] gaming commission as a regulatory fee, which 24 fee is hereby levied, [fifty hundredths] six-tenths of one percent of 25 the total daily pari-mutuel pools. 26 § 12. Paragraph b of subdivision 2 of section 1018 of the racing, 27 pari-mutuel wagering and breeding law, as amended by chapter 18 of the 28 laws of 2008, is amended to read as follows: 29 b. Any thoroughbred racing corporation or harness racing association 30 or corporation or off-track betting corporation shall pay to the [racing31and wagering board] gaming commission as a regulatory fee, which fee is 32 hereby levied, [fifty hundredths] six-tenths of one percent of all 33 wagering pools. 34 § 13. This act shall take effect immediately. 35 PART CC 36 Section 1. Section 308 of the racing, pari-mutuel wagering and breed- 37 ing law, as amended by section 1 of part Y of chapter 58 of the laws of 38 2012, is amended to read as follows: 39 § 308. Officials at harness horse race meetings. 1. At all harness 40 race meetings licensed by the [state racing and wagering board] gaming 41 commission in accordance with the provisions of sections two hundred 42 twenty-two through seven hundred five of this chapter qualified judges 43 and starters shall be designated by the [state racing and wagering44board] gaming commission. Such officials shall enforce the rules and 45 regulations of the [state racing and wagering board] gaming commission 46 and shall render regular written reports of the activities and conduct 47 of such race meetings to the [state racing and wagering board] gaming 48 commission. 49 2. The licensed racing corporations shall reimburse the [state racing50and wagering board] gaming commission for the per diem cost to the 51 [board] commission to employ one associate judge and the starter to 52 serve at harness race meetings. The [board] commission shall notify each 53 such licensed racing [corporations] corporation of the per diem cost of 54 the associate judge and the starter [prior to the beginning] at theS. 6409--C 56 A. 9009--C 1 track of such licensed racing corporation within sixty days of the end 2 of each month. Payment of the reimbursement required by this section 3 shall be made to the [board] commission by each entity required to make 4 such payments [on the last business day of each month] within thirty 5 days of such notification by the commission and shall cover all the 6 costs incurred during that month. A penalty of five percent of payment 7 due, and interest at the rate of one percent per month calculated from 8 such [last day of each month] date that payment is due to the date of 9 the payment of the per diem cost shall be payable in case any per diem 10 cost imposed by this subdivision is not paid when due. The [board] 11 commission shall promulgate rules and regulations to ensure the proper 12 reimbursement of such costs. 13 3. The [board] commission shall pay into the racing regulation 14 account, as defined in section ninety-nine-i of the state finance law, 15 under the joint custody of the comptroller and the [board] commission, 16 the total amount of the reimbursements collected pursuant to this 17 section. With the approval of the director of the budget, monies 18 [utilized] used to pay the costs and expenses of the operations of the 19 [board] commission shall be paid out of such account on the audit and 20 warrant of the comptroller on vouchers, certified and approved by the 21 director of the division of the budget or his or her duly designated 22 official. 23 4. Any associate judge and starter whose per diem costs are reimbursed 24 by a licensed racing corporation shall remain employees of the [state25racing and wagering board] gaming commission and shall retain all the 26 rights and privileges of their current civil service jurisdictional 27 classification and status and collective bargaining unit representation. 28 § 2. This act shall take effect immediately. 29 PART DD 30 Section 1. Subparagraph (ii) of paragraph 1 of subdivision b of 31 section 1612 of the tax law is amended by adding a new clause (G-2) to 32 read as follows: 33 (G-2) Notwithstanding any provision to the contrary, when a vendor 34 track is located within region six of development zone two as defined by 35 section thirteen hundred ten of the racing, pari-mutuel wagering and 36 breeding law and is located within Ontario county, such vendor track 37 shall receive an additional commission at a rate equal to the percentage 38 of revenue wagered at the vendor track after payout for prizes pursuant 39 to this chapter, which percentage shall be one hundred, less the sum of 40 the percentages of net revenue wagered at the vendor track retained by 41 the commission for operation, administration, and procurement purposes; 42 and the vendor's fee, marketing allowance and capital award paid to the 43 vendor track pursuant to this chapter; and the effective tax rate paid 44 on all gross gaming revenue paid by a gaming facility within Seneca or 45 Wayne counties pursuant to section thirteen hundred fifty-one of the 46 racing, pari-mutuel wagering and breeding law, provided, however, such 47 additional commission shall be applied to revenue wagered at the vendor 48 track after payout for prizes only while a gaming facility in Seneca or 49 Wayne counties is open and operational pursuant to an operation certif- 50 icate issued pursuant to section thirteen hundred thirty-one of the 51 racing, pari-mutuel wagering and breeding law. The additional commission 52 set forth in this clause shall be paid to the vendor track within sixty 53 days after the conclusion of the state fiscal year based on the calcu- 54 lated percentage during the previous fiscal year.S. 6409--C 57 A. 9009--C 1 § 2. This act shall take effect immediately and shall be deemed to 2 have been in full force and effect on and after January 1, 2014. 3 PART EE 4 Section 1. Clause (F) of subparagraph (ii) of paragraph 1 of subdivi- 5 sion b of section 1612 of the tax law, as amended by section 1 of part 6 WW of chapter 59 of the laws of 2015, is amended to read as follows: 7 (F) notwithstanding clauses (A), (B), (C), (D) and (E) of this subpar- 8 agraph, when a vendor track, is located in Sullivan county and within 9 sixty miles from any gaming facility in a contiguous state such vendor 10 fee shall, for a period of [eight] nine years commencing April first, 11 two thousand eight, be at a rate of forty-one percent of the total 12 revenue wagered at the vendor track after payout for prizes pursuant to 13 this chapter, after which time such rate shall be as for all tracks in 14 clause (C) of this subparagraph. 15 § 2. This act shall take effect immediately and shall be deemed to 16 have been in full force and effect on and after April 1, 2016. 17 PART FF 18 Section 1. Paragraph (a) of subdivision 1 of section 1003 of the 19 racing, pari-mutuel wagering and breeding law, as amended by section 1 20 of part NN of chapter 59 of the laws of 2015, is amended to read as 21 follows: 22 (a) Any racing association or corporation or regional off-track 23 betting corporation, authorized to conduct pari-mutuel wagering under 24 this chapter, desiring to display the simulcast of horse races on which 25 pari-mutuel betting shall be permitted in the manner and subject to the 26 conditions provided for in this article may apply to the commission for 27 a license so to do. Applications for licenses shall be in such form as 28 may be prescribed by the commission and shall contain such information 29 or other material or evidence as the commission may require. No license 30 shall be issued by the commission authorizing the simulcast transmission 31 of thoroughbred races from a track located in Suffolk county. The fee 32 for such licenses shall be five hundred dollars per simulcast facility 33 and for account wagering licensees that do not operate either a simul- 34 cast facility that is open to the public within the state of New York or 35 a licensed racetrack within the state, twenty thousand dollars per year 36 payable by the licensee to the commission for deposit into the general 37 fund. Except as provided in this section, the commission shall not 38 approve any application to conduct simulcasting into individual or group 39 residences, homes or other areas for the purposes of or in connection 40 with pari-mutuel wagering. The commission may approve simulcasting into 41 residences, homes or other areas to be conducted jointly by one or more 42 regional off-track betting corporations and one or more of the follow- 43 ing: a franchised corporation, thoroughbred racing corporation or a 44 harness racing corporation or association; provided (i) the simulcasting 45 consists only of those races on which pari-mutuel betting is authorized 46 by this chapter at one or more simulcast facilities for each of the 47 contracting off-track betting corporations which shall include wagers 48 made in accordance with section one thousand fifteen, one thousand 49 sixteen and one thousand seventeen of this article; provided further 50 that the contract provisions or other simulcast arrangements for such 51 simulcast facility shall be no less favorable than those in effect on 52 January first, two thousand five; (ii) that each off-track bettingS. 6409--C 58 A. 9009--C 1 corporation having within its geographic boundaries such residences, 2 homes or other areas technically capable of receiving the simulcast 3 signal shall be a contracting party; (iii) the distribution of revenues 4 shall be subject to contractual agreement of the parties except that 5 statutory payments to non-contracting parties, if any, may not be 6 reduced; provided, however, that nothing herein to the contrary shall 7 prevent a track from televising its races on an irregular basis primari- 8 ly for promotional or marketing purposes as found by the commission. For 9 purposes of this paragraph, the provisions of section one thousand thir- 10 teen of this article shall not apply. Any agreement authorizing an 11 in-home simulcasting experiment commencing prior to May fifteenth, nine- 12 teen hundred ninety-five, may, and all its terms, be extended until June 13 thirtieth, two thousand [sixteen] seventeen; provided, however, that any 14 party to such agreement may elect to terminate such agreement upon 15 conveying written notice to all other parties of such agreement at least 16 forty-five days prior to the effective date of the termination, via 17 registered mail. Any party to an agreement receiving such notice of an 18 intent to terminate, may request the commission to mediate between the 19 parties new terms and conditions in a replacement agreement between the 20 parties as will permit continuation of an in-home experiment until June 21 thirtieth, two thousand [sixteen] seventeen; and (iv) no in-home simul- 22 casting in the thoroughbred special betting district shall occur without 23 the approval of the regional thoroughbred track. 24 § 2. Subparagraph (iii) of paragraph d of subdivision 3 of section 25 1007 of the racing, pari-mutuel wagering and breeding law, as amended by 26 section 2 of part NN of chapter 59 of the laws of 2015, is amended to 27 read as follows: 28 (iii) Of the sums retained by a receiving track located in Westchester 29 county on races received from a franchised corporation, for the period 30 commencing January first, two thousand eight and continuing through June 31 thirtieth, two thousand [sixteen] seventeen, the amount used exclusively 32 for purses to be awarded at races conducted by such receiving track 33 shall be computed as follows: of the sums so retained, two and one-half 34 percent of the total pools. Such amount shall be increased or decreased 35 in the amount of fifty percent of the difference in total commissions 36 determined by comparing the total commissions available after July twen- 37 ty-first, nineteen hundred ninety-five to the total commissions that 38 would have been available to such track prior to July twenty-first, 39 nineteen hundred ninety-five. 40 § 3. The opening paragraph of subdivision 1 of section 1014 of the 41 racing, pari-mutuel wagering and breeding law, as amended by section 3 42 of part NN of chapter 59 of the laws of 2015, is amended to read as 43 follows: 44 The provisions of this section shall govern the simulcasting of races 45 conducted at thoroughbred tracks located in another state or country on 46 any day during which a franchised corporation is conducting a race meet- 47 ing in Saratoga county at Saratoga thoroughbred racetrack until June 48 thirtieth, two thousand [sixteen] seventeen and on any day regardless of 49 whether or not a franchised corporation is conducting a race meeting in 50 Saratoga county at Saratoga thoroughbred racetrack after June thirtieth, 51 two thousand [sixteen] seventeen. On any day on which a franchised 52 corporation has not scheduled a racing program but a thoroughbred racing 53 corporation located within the state is conducting racing, every off- 54 track betting corporation branch office and every simulcasting facility 55 licensed in accordance with section one thousand seven (that have 56 entered into a written agreement with such facility's representativeS. 6409--C 59 A. 9009--C 1 horsemen's organization, as approved by the commission), one thousand 2 eight, or one thousand nine of this article shall be authorized to 3 accept wagers and display the live simulcast signal from thoroughbred 4 tracks located in another state or foreign country subject to the 5 following provisions: 6 § 4. Subdivision 1 of section 1015 of the racing, pari-mutuel wagering 7 and breeding law, as amended by section 4 of part NN of chapter 59 of 8 the laws of 2015, is amended to read as follows: 9 1. The provisions of this section shall govern the simulcasting of 10 races conducted at harness tracks located in another state or country 11 during the period July first, nineteen hundred ninety-four through June 12 thirtieth, two thousand [sixteen] seventeen. This section shall super- 13 sede all inconsistent provisions of this chapter. 14 § 5. The opening paragraph of subdivision 1 of section 1016 of the 15 racing, pari-mutuel wagering and breeding law, as amended by section 5 16 of part NN of chapter 59 of the laws of 2015, is amended to read as 17 follows: 18 The provisions of this section shall govern the simulcasting of races 19 conducted at thoroughbred tracks located in another state or country on 20 any day during which a franchised corporation is not conducting a race 21 meeting in Saratoga county at Saratoga thoroughbred racetrack until June 22 thirtieth, two thousand [sixteen] seventeen. Every off-track betting 23 corporation branch office and every simulcasting facility licensed in 24 accordance with section one thousand seven that have entered into a 25 written agreement with such facility's representative horsemen's organ- 26 ization as approved by the commission, one thousand eight or one thou- 27 sand nine of this article shall be authorized to accept wagers and 28 display the live full-card simulcast signal of thoroughbred tracks 29 (which may include quarter horse or mixed meetings provided that all 30 such wagering on such races shall be construed to be thoroughbred races) 31 located in another state or foreign country, subject to the following 32 provisions; provided, however, no such written agreement shall be 33 required of a franchised corporation licensed in accordance with section 34 one thousand seven of this article: 35 § 6. The opening paragraph of section 1018 of the racing, pari-mutuel 36 wagering and breeding law, as amended by section 6 of part NN of chapter 37 59 of the laws of 2015, is amended to read as follows: 38 Notwithstanding any other provision of this chapter, for the period 39 July twenty-fifth, two thousand one through September eighth, two thou- 40 sand [fifteen] sixteen, when a franchised corporation is conducting a 41 race meeting within the state at Saratoga Race Course, every off-track 42 betting corporation branch office and every simulcasting facility 43 licensed in accordance with section one thousand seven (that has entered 44 into a written agreement with such facility's representative horsemen's 45 organization as approved by the commission), one thousand eight or one 46 thousand nine of this article shall be authorized to accept wagers and 47 display the live simulcast signal from thoroughbred tracks located in 48 another state, provided that such facility shall accept wagers on races 49 run at all in-state thoroughbred tracks which are conducting racing 50 programs subject to the following provisions; provided, however, no such 51 written agreement shall be required of a franchised corporation licensed 52 in accordance with section one thousand seven of this article. 53 § 7. Section 32 of chapter 281 of the laws of 1994, amending the 54 racing, pari-mutuel wagering and breeding law and other laws relating 55 to simulcasting, as amended by section 7 of part NN of chapter 59 of the 56 laws of 2015, is amended to read as follows:S. 6409--C 60 A. 9009--C 1 § 32. This act shall take effect immediately and the pari-mutuel tax 2 reductions in section six of this act shall expire and be deemed 3 repealed on July 1, [2016] 2017; provided, however, that nothing 4 contained herein shall be deemed to affect the application, qualifica- 5 tion, expiration, or repeal of any provision of law amended by any 6 section of this act, and such provisions shall be applied or qualified 7 or shall expire or be deemed repealed in the same manner, to the same 8 extent and on the same date as the case may be as otherwise provided by 9 law; provided further, however, that sections twenty-three and twenty- 10 five of this act shall remain in full force and effect only until May 1, 11 1997 and at such time shall be deemed to be repealed. 12 § 8. Section 54 of chapter 346 of the laws of 1990, amending the 13 racing, pari-mutuel wagering and breeding law and other laws relating to 14 simulcasting and the imposition of certain taxes, as amended by section 15 8 of part NN of chapter 59 of the laws of 2015, is amended to read as 16 follows: 17 § 54. This act shall take effect immediately; provided, however, 18 sections three through twelve of this act shall take effect on January 19 1, 1991, and section 1013 of the racing, pari-mutuel wagering and breed- 20 ing law, as added by section thirty-eight of this act, shall expire and 21 be deemed repealed on July 1, [2016] 2017; and section eighteen of this 22 act shall take effect on July 1, 2008 and sections fifty-one and fifty- 23 two of this act shall take effect as of the same date as chapter 772 of 24 the laws of 1989 took effect. 25 § 9. Paragraph (a) of subdivision 1 of section 238 of the racing, 26 pari-mutuel wagering and breeding law, as amended by section 9 of part 27 NN of chapter 59 of the laws of 2015, is amended to read as follows: 28 (a) The franchised corporation authorized under this chapter to 29 conduct pari-mutuel betting at a race meeting or races run thereat shall 30 distribute all sums deposited in any pari-mutuel pool to the holders of 31 winning tickets therein, provided such tickets be presented for payment 32 before April first of the year following the year of their purchase, 33 less an amount which shall be established and retained by such fran- 34 chised corporation of between twelve to seventeen per centum of the 35 total deposits in pools resulting from on-track regular bets, and four- 36 teen to twenty-one per centum of the total deposits in pools resulting 37 from on-track multiple bets and fifteen to twenty-five per centum of the 38 total deposits in pools resulting from on-track exotic bets and fifteen 39 to thirty-six per centum of the total deposits in pools resulting from 40 on-track super exotic bets, plus the breaks. The retention rate to be 41 established is subject to the prior approval of the gaming commission. 42 Such rate may not be changed more than once per calendar quarter to be 43 effective on the first day of the calendar quarter. "Exotic bets" and 44 "multiple bets" shall have the meanings set forth in section five 45 hundred nineteen of this chapter. "Super exotic bets" shall have the 46 meaning set forth in section three hundred one of this chapter. For 47 purposes of this section, a "pick six bet" shall mean a single bet or 48 wager on the outcomes of six races. The breaks are hereby defined as the 49 odd cents over any multiple of five for payoffs greater than one dollar 50 five cents but less than five dollars, over any multiple of ten for 51 payoffs greater than five dollars but less than twenty-five dollars, 52 over any multiple of twenty-five for payoffs greater than twenty-five 53 dollars but less than two hundred fifty dollars, or over any multiple of 54 fifty for payoffs over two hundred fifty dollars. Out of the amount so 55 retained there shall be paid by such franchised corporation to the 56 commissioner of taxation and finance, as a reasonable tax by the stateS. 6409--C 61 A. 9009--C 1 for the privilege of conducting pari-mutuel betting on the races run at 2 the race meetings held by such franchised corporation, the following 3 percentages of the total pool for regular and multiple bets five per 4 centum of regular bets and four per centum of multiple bets plus twenty 5 per centum of the breaks; for exotic wagers seven and one-half per 6 centum plus twenty per centum of the breaks, and for super exotic bets 7 seven and one-half per centum plus fifty per centum of the breaks. For 8 the period June first, nineteen hundred ninety-five through September 9 ninth, nineteen hundred ninety-nine, such tax on regular wagers shall be 10 three per centum and such tax on multiple wagers shall be two and one- 11 half per centum, plus twenty per centum of the breaks. For the period 12 September tenth, nineteen hundred ninety-nine through March thirty- 13 first, two thousand one, such tax on all wagers shall be two and six- 14 tenths per centum and for the period April first, two thousand one 15 through December thirty-first, two thousand [sixteen] seventeen, such 16 tax on all wagers shall be one and six-tenths per centum, plus, in each 17 such period, twenty per centum of the breaks. Payment to the New York 18 state thoroughbred breeding and development fund by such franchised 19 corporation shall be one-half of one per centum of total daily on-track 20 pari-mutuel pools resulting from regular, multiple and exotic bets and 21 three per centum of super exotic bets provided, however, that for the 22 period September tenth, nineteen hundred ninety-nine through March thir- 23 ty-first, two thousand one, such payment shall be six-tenths of one per 24 centum of regular, multiple and exotic pools and for the period April 25 first, two thousand one through December thirty-first, two thousand 26 [sixteen] seventeen, such payment shall be seven-tenths of one per 27 centum of such pools. 28 § 10. This act shall take effect immediately. 29 PART GG 30 Section 1. Clause (H) of subparagraph (ii) of paragraph 1 of subdivi- 31 sion b of section 1612 of the tax law, as amended by section 1 of part 32 MM of chapter 59 of the laws of 2015, is amended to read as follows: 33 (H) notwithstanding clauses (A), (B), (C), (D), (E), (F) and (G) of 34 this subparagraph, the track operator of a vendor track shall be eligi- 35 ble for a vendor's capital award of up to four percent of the total 36 revenue wagered at the vendor track after payout for prizes pursuant to 37 this chapter, which shall be used exclusively for capital project 38 investments to improve the facilities of the vendor track which promote 39 or encourage increased attendance at the video lottery gaming facility 40 including, but not limited to hotels, other lodging facilities, enter- 41 tainment facilities, retail facilities, dining facilities, events 42 arenas, parking garages and other improvements that enhance facility 43 amenities; provided that such capital investments shall be approved by 44 the division, in consultation with the state racing and wagering board, 45 and that such vendor track demonstrates that such capital expenditures 46 will increase patronage at such vendor track's facilities and increase 47 the amount of revenue generated to support state education programs. The 48 annual amount of such vendor's capital awards that a vendor track shall 49 be eligible to receive shall be limited to two million five hundred 50 thousand dollars, except for Aqueduct racetrack, for which there shall 51 be no vendor's capital awards. Except for tracks having less than one 52 thousand one hundred video gaming machines, and except for a vendor 53 track located west of State Route 14 from Sodus Point to the Pennsylva- 54 nia border within New York, each track operator shall be required toS. 6409--C 62 A. 9009--C 1 co-invest an amount of capital expenditure equal to its cumulative 2 vendor's capital award. For all tracks, except for Aqueduct racetrack, 3 the amount of any vendor's capital award that is not used during any one 4 year period may be carried over into subsequent years ending before 5 April first, two thousand [sixteen] seventeen. Any amount attributable 6 to a capital expenditure approved prior to April first, two thousand 7 [sixteen]seventeen and completed before April first, two thousand [eigh-8teen] nineteen; or approved prior to April first, two thousand [twenty] 9 twenty-one and completed before April first, two thousand [twenty-two] 10 twenty-three for a vendor track located west of State Route 14 from 11 Sodus Point to the Pennsylvania border within New York, shall be eligi- 12 ble to receive the vendor's capital award. In the event that a vendor 13 track's capital expenditures, approved by the division prior to April 14 first, two thousand [sixteen] seventeen and completed prior to April 15 first, two thousand [eighteen] nineteen, exceed the vendor track's cumu- 16 lative capital award during the five year period ending April first, two 17 thousand [sixteen] seventeen, the vendor shall continue to receive the 18 capital award after April first, two thousand [sixteen] seventeen until 19 such approved capital expenditures are paid to the vendor track subject 20 to any required co-investment. In no event shall any vendor track that 21 receives a vendor fee pursuant to clause (F) or (G) of this subparagraph 22 be eligible for a vendor's capital award under this section. Any opera- 23 tor of a vendor track which has received a vendor's capital award, 24 choosing to divest the capital improvement toward which the award was 25 applied, prior to the full depreciation of the capital improvement in 26 accordance with generally accepted accounting principles, shall reim- 27 burse the state in amounts equal to the total of any such awards. Any 28 capital award not approved for a capital expenditure at a video lottery 29 gaming facility by April first, two thousand [sixteen] seventeen shall 30 be deposited into the state lottery fund for education aid; and 31 § 2. This act shall take effect immediately. 32 PART HH 33 Section 1. Paragraph b of subdivision 3 of section 97-nnnn of the 34 state finance law, as added by chapter 174 of the laws of 2013, is 35 amended to read as follows: 36 b. ten percent of the moneys in such fund, as attributable to a 37 specific licensed gaming facility, shall be appropriated or transferred 38 from the commercial gaming revenue fund equally between the host munici- 39 pality and host county of such facility. 40 § 2. Clause (G) of subparagraph (ii) of paragraph 1 of subdivision b 41 of section 1612 of the tax law, as added by chapter 174 of the laws of 42 2013, is amended to read as follows: 43 (G) Notwithstanding any provision to the contrary, when a vendor track 44 is located within regions one, two, or five of development zone two as 45 defined by section thirteen hundred ten of the racing, pari-mutuel 46 wagering and breeding law, such vendor track shall receive an additional 47 commission at a rate equal to the percentage of revenue wagered at the 48 vendor track after payout for prizes pursuant to this chapter, which 49 percentage shall be one hundred, less [ten percent] the sum of the 50 percentages of net revenue wagered at the vendor track retained by the 51 commission for operation, administration, and procurement purposes; and 52 [payment of] the vendor's fee, marketing allowance[,] and capital award 53 paid to the vendor track pursuant to this chapter; and the effective tax 54 rate paid on all gross gaming revenue paid by a gaming facility withinS. 6409--C 63 A. 9009--C 1 the same region pursuant to section thirteen hundred fifty-one of the 2 racing, pari-mutuel wagering and breeding law, provided, however, such 3 additional commission shall be applied to revenue wagered at the vendor 4 track after payout for prizes only while a gaming facility in the same 5 region is open and operational pursuant to an operation certificate 6 issued pursuant to section thirteen hundred thirty-one of the racing, 7 pari-mutuel wagering and breeding law. The additional commission set 8 forth in this clause shall be paid to the vendor track within sixty days 9 after the conclusion of the state fiscal year based on the calculated 10 percentage during the previous fiscal year. 11 § 3. This act shall take effect immediately and shall be deemed to 12 have been in full force and effect on and after January 1, 2014. 13 PART II 14 Section 1. Subdivision 1 of section 491 of the tax law, as added by 15 chapter 90 of the laws of 2014, is amended to read as follows: 16 1. Except in accordance with proper judicial order or as in this 17 section or otherwise provided by law, it shall be unlawful for the 18 commissioner, any officer or employee of the department, or any officer 19 or person who, pursuant to this section, is permitted to inspect any 20 return or report or to whom a copy, an abstract or a portion of any 21 return or report is furnished, or to whom any information contained in 22 any return or report is furnished, or any person engaged or retained by 23 such department on an independent contract basis or any person who in 24 any manner may acquire knowledge of the contents of a return or report 25 filed pursuant to this article to divulge or make known in any manner 26 the contents or any other information relating to the business of a 27 distributor, owner or other person contained in any return or report 28 required under this article. The officers charged with the custody of 29 such returns or reports shall not be required to produce any of them or 30 evidence of anything contained in them in any action or proceeding in 31 any court, except on behalf of the state, the state department of 32 health, or the commissioner in an action or proceeding under the 33 provisions of this chapter or on behalf of the state or the commissioner 34 in any other action or proceeding involving the collection of a tax due 35 under this chapter to which the state or the commissioner is a party or 36 a claimant or on behalf of any party to any action or proceeding under 37 the provisions of this article, when the returns or the reports or the 38 facts shown thereby are directly involved in such action or proceeding, 39 or in an action or proceeding relating to the regulation or taxation of 40 medical marihuana on behalf of officers to whom information shall have 41 been supplied as provided in subdivision two of this section, in any of 42 which events the court may require the production of, and may admit in 43 evidence so much of said returns or reports or of the facts shown there- 44 by as are pertinent to the action or proceeding and no more. Nothing 45 herein shall be construed to prohibit the commissioner, in his or her 46 discretion, from allowing the inspection or delivery of a certified copy 47 of any return or report filed under this article or of any information 48 contained in any such return or report by or to a duly authorized offi- 49 cer or employee of the state department of health; or by or to the 50 attorney general or other legal representatives of the state when an 51 action shall have been recommended or commenced pursuant to this chapter 52 in which such returns or reports or the facts shown thereby are directly 53 involved; or the inspection of the returns or reports required under 54 this article by the comptroller or duly designated officer or employeeS. 6409--C 64 A. 9009--C 1 of the state department of audit and control, for purposes of the audit 2 of a refund of any tax paid by a registered organization or other person 3 under this article; nor to prohibit the delivery to a registered organ- 4 ization, or a duly authorized representative of such registered organ- 5 ization, a certified copy of any return or report filed by such regis- 6 tered organization pursuant to this article, nor to prohibit the 7 publication of statistics so classified as to prevent the identification 8 of particular returns or reports and the items thereof. This section 9 shall also not be construed to prohibit the disclosure, for tax adminis- 10 tration purposes, to the division of the budget and the office of the 11 state comptroller, of information aggregated from the returns filed by 12 all the registered organizations making sales of, or manufacturing, 13 medical marihuana in a specified county, whether the number of such 14 registered organizations is one or more. Provided further that, notwith- 15 standing the provisions of this subdivision, the commissioner may, in 16 his or her discretion, permit the proper officer of any county entitled 17 to receive an allocation, following appropriation by the legislature, 18 pursuant to this article and section eighty-nine-h of the state finance 19 law, or the authorized representative of such officer, to inspect any 20 return filed under this article, or may furnish to such officer or the 21 officer's authorized representative an abstract of any such return or 22 supply such officer or such representative with information concerning 23 an item contained in any such return, or disclosed by any investigation 24 of tax liability under this article. 25 § 2. This act shall take effect immediately; provided, however, that 26 the amendments to subdivision 1 of section 491 of the tax law made by 27 section one of this act shall be deemed to have been in full force and 28 effect on and after January 1, 2016, and shall not affect the repeal of 29 such section and shall be deemed to be repealed therewith. 30 PART JJ 31 Section 1. Subdivision 15 of section 425 of the real property tax law, 32 as added by section 1 of part E of chapter 59 of the laws of 2015, is 33 amended to read as follows: 34 15. Recoupment of exemptions by commissioner. (a) Generally. If the 35 commissioner should determine, based upon data collected under the STAR 36 registration program, that property improperly received the basic STAR 37 exemption [on] in the current school year or one or more of the three 38 preceding [assessment rolls] school years, the commissioner shall treat 39 the exemption as an improperly granted exemption and proceed in the 40 manner provided by this subdivision; provided that final assessment 41 rolls that were filed prior to April first, two thousand eleven shall 42 not be subject to the provisions of this subdivision. 43 (b) Procedure. The tax savings attributable to each such improperly 44 granted exemption shall be collected from the owners whose property 45 improperly received the exemption for the applicable year, together with 46 interest as specified in this subdivision, by utilizing any of the 47 procedures for collection, levy, and lien of personal income tax set 48 forth in article twenty-two of the tax law, any other relevant proce- 49 dures referenced within the provisions of that article, and any other 50 law as may be applicable, so far as practicable when recouping the 51 exemption amount pursuant to this subdivision, except that: 52 (i) in order for the recoupment procedure to be considered timely, the 53 notice required by subparagraph (ii) of this paragraph must be mailed no 54 later than three years after the conclusion of the school year for whichS. 6409--C 65 A. 9009--C 1 the exemption in question was granted, or in the case of an exemption 2 that was granted for the two thousand twelve--two thousand thirteen 3 school year, no later than September thirtieth, two thousand sixteen; 4 (ii) prior to directing that an improperly granted exemption be 5 recouped pursuant to this subdivision, the commissioner shall provide 6 the owners with notice and an opportunity to show the commissioner that 7 the exemption was properly granted. If the owners fail to respond to 8 such notice within forty-five days from the mailing thereof, or if their 9 response does not show to the commissioner's satisfaction that the 10 eligibility requirements were in fact satisfied, the commissioner shall 11 proceed with the recoupment of the improperly granted exemption in 12 accordance with the provisions of this subdivision; and 13 [(ii)] (iii) notwithstanding the provisions of paragraph (b) of subdi- 14 vision six of this section, neither an assessor nor a board of assess- 15 ment review has the authority to consider an objection to the recoupment 16 of an exemption pursuant to this subdivision, nor may such an action be 17 reviewed in a proceeding to review an assessment pursuant to title one 18 or one-A of article seven of this chapter. Such an action may only be 19 challenged before the department. If an owner is dissatisfied with the 20 department's final determination, the owner may appeal that determi- 21 nation to the board in a form and manner to be prescribed by the commis- 22 sioner. Such appeal shall be filed within forty-five days from the issu- 23 ance of the department's final determination. If dissatisfied with the 24 board's determination, the owner may seek judicial review thereof pursu- 25 ant to article seventy-eight of the civil practice law and rules. The 26 owner shall otherwise have no right to challenge such final determi- 27 nation in a court action, administrative proceeding, including but not 28 limited to an administrative proceeding pursuant to article forty of the 29 tax law, or any other form of legal recourse against the commissioner, 30 the department, the board, the assessor, or any other person, state 31 agency, or local government. 32 (c) The amount to be recouped for each improperly received exemption 33 shall have interest added at the rate prescribed by section nine hundred 34 twenty-four-a of this chapter or such other law as may be applicable for 35 each month or portion thereof since the levy of school taxes upon such 36 assessment roll. 37 (d) In the event that a revocation of prior exemption pursuant to 38 subdivision twelve of this section or a voluntary renunciation of the 39 STAR exemption pursuant to section four hundred ninety-six of this 40 [chapter] article has occurred, the provisions of this subdivision shall 41 not be applicable to the exemptions so revoked or voluntarily renounced. 42 § 2. This act shall take effect immediately. 43 PART KK 44 Section 1. Paragraphs a and b of subdivision 1 of section 502 of the 45 tax law, paragraph a as amended by section 1 of part E of chapter 60 of 46 the laws of 2007, and paragraph b as amended by section 1 of part T-1 of 47 chapter 57 of the laws of 2009, are amended to read as follows: 48 a. Each carrier shall apply to the commissioner for a certificate of 49 registration for each motor vehicle operated or to be operated by [him] 50 such carrier on the public highways in this state. Application shall be 51 made upon a form prescribed by such commissioner and shall set forth the 52 gross and unloaded weight of each motor vehicle, license plate informa- 53 tion for each motor vehicle and such other information as the commis- 54 sioner may require. Such weights shall be subject to audit and approvalS. 6409--C 66 A. 9009--C 1 by the commissioner. [The application shall be accompanied by a fee of2fifteen dollars for each motor vehicle listed in the application.] The 3 commissioner shall issue [without further charge] a certificate of 4 registration for each motor vehicle or a consolidated certificate of 5 registration for all or any portion of such vehicles of such carrier 6 which shall contain such information and be in such form as the commis- 7 sioner shall prescribe. In the case of the loss, mutilation or 8 destruction of a certificate of registration, the commissioner shall 9 issue a duplicate thereof [upon payment of a fee of two dollars]. Any 10 such certificate of registration shall not be transferable, except as 11 hereinafter provided, and shall be valid until revoked, suspended or 12 surrendered. Such certificate of registration shall be maintained in the 13 carrier's regular place of business. In the event of an increase in the 14 gross or unloaded weight of any motor vehicle subject to this article, 15 application for a corrected certificate of registration shall be made 16 upon a form prescribed by such commissioner setting forth the previous 17 gross or unloaded weight, the new gross or unloaded weight and such 18 other information as the commissioner may require. In the event of a 19 decrease in the gross or unloaded weight of any motor vehicle subject to 20 this article, application may be made for a corrected certificate of 21 registration in a similar manner, provided that any such application on 22 the basis of a decrease in the gross or unloaded weight of any motor 23 vehicle may be made only during the month of January. In the event of a 24 decrease in the gross or unloaded weight of any motor vehicle subject to 25 this article, an application to cancel a certificate of registration on 26 the basis of such decrease may be made during any month. The corrected 27 gross or unloaded weight shall be subject to audit and approval by the 28 commissioner. In the event of a change to the license plate information 29 of any motor vehicle subject to this article, an application for a 30 corrected certificate of registration shall be made upon a form 31 prescribed by the commissioner setting forth the previous license plate 32 information, the new license plate information and such other informa- 33 tion as the commissioner may require. Upon surrendering the certificate 34 of registration previously issued, the commissioner shall[, without35further charge,] issue a corrected certificate of registration. 36 b. Every automotive fuel carrier shall apply to the commissioner for a 37 special certificate of registration, in place of the certificate of 38 registration described in paragraph a of this subdivision, for each 39 motor vehicle operated or to be operated by [him] such carrier on the 40 public highways in this state to transport automotive fuel. Provided, 41 however, a special certificate of registration shall not be required 42 under this paragraph for a tractor or other self-propelled device which, 43 except with respect to the fuel in the ordinary fuel tank intended for 44 its propulsion, transports automotive fuel solely by means of a trailer, 45 dolly or other device drawn by such tractor or other self-propelled 46 device if a certificate of registration prescribed by paragraph a of 47 this subdivision has been issued for the self-propelled device. Applica- 48 tion shall be made upon an application form prescribed by the commis- 49 sioner. [The application shall be accompanied by a fee of fifteen50dollars for each trailer, semi-trailer, dolly or other device listed in51the application.] The commissioner shall issue [without further charge] 52 such special certificate of registration for each motor vehicle listed 53 in the application or a consolidated certificate of registration for all 54 or any portion of such vehicles of such carrier. All of the provisions 55 of this article with respect to certificates of registration shall be 56 applicable to the special certificates of registration issued to automo-S. 6409--C 67 A. 9009--C 1 tive fuel carriers under this paragraph as if those provisions had been 2 set forth in full in this paragraph and expressly referred to the 3 special certificates of registration required by this paragraph except 4 to the extent that any such provision is either inconsistent with a 5 provision of this paragraph or not relevant to the certificates of 6 registration required by this paragraph. Any certificate of registration 7 shall not be transferable, and shall be valid until revoked, suspended 8 or surrendered. Such special certificate of registration shall be main- 9 tained in the carrier's regular place of business. Nothing contained in 10 this paragraph shall in any way exempt an automotive fuel carrier from 11 payment of the taxes imposed pursuant to this article. 12 § 2. Paragraphs a and b of subdivision 6 of section 502 of the tax 13 law, as added by section 1 of part K-1 of chapter 57 of the laws of 14 2009, are amended to read as follows: 15 a. The commissioner may require the use of decals as evidence that a 16 carrier has a valid certificate of registration for each motor vehicle 17 operated or to be operated on the public highways of this state as 18 required by paragraph a of subdivision one of this section. If the 19 commissioner requires the use of decals, the commissioner shall issue 20 for each motor vehicle with a valid certificate of registration a decal 21 that shall be of a size and design and containing such information as 22 the commissioner prescribes. [The fee for any decal issued pursuant to23this paragraph is four dollars.] In the case of the loss, mutilation, or 24 destruction of a decal, the commissioner shall issue a new decal upon 25 proof of the facts [and payment of four dollars]. The decal shall be 26 firmly and conspicuously affixed upon the motor vehicle for which it is 27 issued as closely as practical to the registration or license plates and 28 at all times be visible and legible. No decal is transferable. A decal 29 shall be valid until it expires or is revoked, suspended, or surren- 30 dered. 31 b. The commissioner may require the use of special decals as evidence 32 that an automotive fuel carrier has a valid special certificate of 33 registration for each motor vehicle operated or to be operated on the 34 public highways of this state to transport automotive fuel as required 35 by paragraph b of subdivision one of this section. If the commissioner 36 requires the use of special decals, the commissioner shall issue for 37 each motor vehicle with a valid special certificate of registration a 38 special decal that shall be distinctively colored and of a size and 39 design and containing such information as the commissioner prescribes. 40 [The fee for any special decal issued pursuant to this paragraph is four41dollars.] In the case of the loss, mutilation, or destruction of a 42 special decal, the commissioner shall issue a new special decal upon 43 proof of the facts [and payment of four dollars]. The special decal 44 shall be firmly and conspicuously affixed upon the motor vehicle for 45 which it is issued pursuant to the rules and regulations prescribed by 46 the commissioner to enable the easy identification of the automotive 47 fuel carrier certificate of registration number and at all times be 48 visible and legible. No special decal is transferable and shall be valid 49 until it expires or is revoked, suspended, or surrendered. 50 § 3. The tax law is amended by adding a new section 502-a to read as 51 follows: 52 § 502-a. Certificate of registration and decal fees. The application 53 for a certificate of registration and decal described in paragraph a of 54 subdivision one and paragraph a of subdivision six of section five 55 hundred two of this article, or a special certificate of registration 56 and special decal as described in paragraph b of subdivision one andS. 6409--C 68 A. 9009--C 1 paragraph b of subdivision six of such section, shall be accompanied by 2 a fee of one dollar and fifty cents. In the case of the loss, mutila- 3 tion or destruction of any such documents, the commissioner shall issue 4 a duplicate set thereof upon payment of a fee of one dollar and fifty 5 cents. Provided, however, there shall be no additional charge for the 6 issuance of a corrected certificate of registration pursuant to para- 7 graph a of subdivision one of section five hundred two of this article. 8 § 4. Subdivision 8 of section 509 of the tax law, as separately 9 amended by section 3 of part K-1 and section 2 of part T-1 of chapter 57 10 of the laws of 2009, is amended to read as follows: 11 8. To issue replacement certificates of registration or decals at such 12 times as the commissioner may deem necessary for the proper and effi- 13 cient enforcement of the provisions of this article, but not more often 14 than once every year and to require the surrender of the then outstand- 15 ing certificates of registration and decals. All of the provisions of 16 this article with respect to certificates of registration and decals 17 shall be applicable to replacement certificates of registration and 18 decals issued hereunder, except that the replacement certificate of 19 registration or decal shall be issued upon payment of a fee of [fifteen20dollars] one dollar and fifty cents for each motor vehicle and for any 21 trailer, semi-trailer, dolly or other device drawn thereby for which a 22 certificate of registration or decal is required to be issued under this 23 article; 24 § 5. Section 515 of the tax law, as added by chapter 329 of the laws 25 of 1991, is amended to read as follows: 26 § 515. Disposition of revenues. All taxes, interest, penalties and 27 fees collected or received pursuant to this article shall be deposited 28 daily in one account with such responsible banks, banking houses or 29 trust companies as may be designated by the comptroller, and to the 30 credit of the comptroller on account of the dedicated highway and bridge 31 trust fund established pursuant to section eighty-nine-b of the state 32 finance law. Such an account may be established in one or more of such 33 depositories and such deposits shall be kept separate and apart from all 34 other moneys in the possession of the comptroller. The comptroller shall 35 require adequate security from all such depositories. 36 Of the revenues so deposited, the comptroller shall retain in his 37 hands such amount as the commissioner of taxation and finance may deter- 38 mine to be necessary for refunds or reimbursements of the taxes 39 collected or received pursuant to this article to which taxpayers shall 40 be entitled under the provisions of this article, out of which amount 41 the comptroller shall pay any refunds or reimbursements of the taxes 42 collected or received pursuant to this article to which taxpayers shall 43 be entitled under such provisions. The comptroller, after reserving the 44 amount to pay such refunds or reimbursements, shall, on or before the 45 last day of each month, pay the balance of the revenue so deposited 46 during such month into the dedicated highway and bridge trust fund 47 established pursuant to section eighty-nine-b of the state finance law. 48 Notwithstanding the foregoing or any other law to the contrary, the 49 comptroller shall deposit all monies collected on account of the regis- 50 tration fees imposed pursuant to section five hundred two-a and subdivi- 51 sion eight of section five hundred nine of this article into the highway 52 use tax administration account established pursuant to section ninety- 53 nine-y of the state finance law. The monies deposited in such account 54 shall be available to the commissioner for the costs of issuing the 55 certificates of registration and highway use tax decals required by this 56 article and for any other costs of administering the provisions ofS. 6409--C 69 A. 9009--C 1 sections five hundred two, five hundred two-a and five hundred nine of 2 this article. Any moneys not used in a given year shall be returned to 3 such account and be added to the total funds available for disbursement 4 in the succeeding year. 5 § 6. The state finance law is amended by adding a new section 99-y to 6 read as follows: 7 § 99-y. Highway use tax administration account. 1. There is hereby 8 established in the joint custody of the state comptroller and the 9 commissioner of the department of taxation and finance a special account 10 to be known as the "highway use tax administration account". 11 2. The highway use tax administration account shall consist of all 12 monies collected from the highway use tax registration and decal fees 13 collected pursuant to sections five hundred two-a and five hundred nine 14 of the tax law, and any other monies deposited into the account pursuant 15 to law. 16 3. Monies of the account, following appropriation by the legislature, 17 shall be used for the costs of the commissioner of taxation and finance 18 in administering sections five hundred two, five hundred two-a and five 19 hundred nine of the tax law, and expended for the purposes set forth in 20 section five hundred fifteen of the tax law. 21 § 7. This act shall take effect immediately. 22 PART LL 23 Section 1. Paragraph (b) of subdivision 9 of section 210-B of the tax 24 law, as added by section 17 of part A of chapter 59 of the laws of 2014, 25 is amended to read as follows: 26 (b) Carryover or refund. In no event shall the credit herein provided 27 for be allowed in an amount which will reduce the tax payable to less 28 than the fixed dollar minimum amount prescribed in paragraph (d) of 29 subdivision one of section two hundred ten of this article. If, however, 30 the amount of credit allowable under this subdivision for any taxable 31 year, including any credit carried over from a prior taxable year, 32 reduces the tax to such amount or if the taxpayer otherwise pays tax 33 based on the fixed dollar minimum amount, any amount of credit not 34 deductible in such taxable year may be carried over to the following 35 year or years and may be deducted from the taxpayer's tax for such year 36 or years. In lieu of carrying over to the following year or years, the 37 unused portion of credits attributable to the special additional mort- 38 gage recording tax paid by the taxpayer as mortgagee with respect to 39 mortgages of real property principally improved or to be improved by one 40 or more structures containing in the aggregate not more than six resi- 41 dential dwelling units, each dwelling unit having its own separate cook- 42 ing facilities, such taxpayer may elect to treat such unused portion as 43 an overpayment of tax to be credited or refunded in accordance with the 44 provisions of section ten hundred eighty-six of this chapter, except 45 that no interest shall be paid on such overpayment. 46 § 2. This act shall take effect immediately and shall be deemed to 47 have been in full force and effect on the same date and in the same 48 manner as part A of chapter 59 of the laws of 2014, took effect. 49 PART MM 50 Section 1. Subparagraph 2 of paragraph (b) of subdivision 43 of 51 section 210-B of the tax law, as added by section 17 of part A of chap- 52 ter 59 of the laws of 2014, is amended to read as follows:S. 6409--C 70 A. 9009--C 1 (2) In addition, the term real property tax includes taxes paid by the 2 taxpayer upon real property principally used during the taxable year by 3 the taxpayer in manufacturing where the taxpayer leases such real prop- 4 erty from an unrelated third party if the following conditions are 5 satisfied: (i) the tax must be paid by the taxpayer as lessee pursuant 6 to explicit requirements in a written lease, and (ii) the taxpayer as 7 lessee has paid such taxes directly to the taxing authority and has 8 received a written receipt for payment of taxes from the taxing authori- 9 ty. In the case of a combined group that constitutes a qualified New 10 York manufacturer, the conditions in the preceding sentence are satis- 11 fied if one corporation in the combined group is the lessee and another 12 corporation in the combined group makes the payments to the taxing 13 authority. In the case of a taxpayer that, during the taxable year, is 14 principally engaged in the production of goods by farming, agriculture, 15 horticulture, floriculture, viticulture, or commercial fishing, the 16 taxpayer is eligible if the taxpayer satisfies the conditions stipulated 17 in this subdivision and the taxpayer leases such real property from a 18 related or unrelated party. 19 § 2. This act shall take effect immediately. 20 PART NN 21 Section 1. Items (I) and (III) of the subclause (ii) of clause (B) of 22 subparagraph 1 of paragraph (r) of subdivision 9 of section 208 of the 23 tax law, as amended by section 6 of part T of chapter 59 of the laws of 24 2015, are amended to read as follows: 25 (I) Total assets are those assets that are properly reflected on a 26 balance sheet, computed in the same manner as is required by the banking 27 regulator of the taxpayers included in the combined return. In addition, 28 total assets includes leased real property that is not properly 29 reflected on a balance sheet. 30 (III) Tangible real and personal property, such as buildings, land, 31 machinery, and equipment shall be valued at cost. Leased [assets] real 32 property that is not properly reflected on a balance sheet will be 33 valued at the annual lease payment multiplied by eight. Intangible prop- 34 erty, such as loans and investments, shall be valued at book value 35 exclusive of reserves. 36 § 2. Items (I) and (III) of subclause (ii) of clause (B) of subpara- 37 graph 3 of paragraph (s) of subdivision 9 of section 208 of the tax law, 38 as added by section 4 of part A of chapter 59 of the laws of 2014, are 39 amended to read as follows: 40 (I) Total assets are those assets that are properly reflected on a 41 balance sheet, computed in the same manner as is required by the banking 42 regulator of the taxpayers included in the combined return. In addition, 43 total assets includes leased real property that is not properly 44 reflected on a balance sheet. 45 (III) Tangible real and personal property, such as buildings, land, 46 machinery, and equipment shall be valued at cost. Leased [assets] real 47 property that is not properly reflected on that balance sheet will be 48 valued at the annual lease payment multiplied by eight. Intangible prop- 49 erty, such as loans and investments, shall be valued at book value 50 exclusive of reserves. 51 § 3. Items (I) and (III) of subclause (B) of clause (ii) of subpara- 52 graph 3 of paragraph (q) of subdivision 8 of section 11-652 of the 53 administrative code of the city of New York, as added by section 1 ofS. 6409--C 71 A. 9009--C 1 part D of chapter 60 of the laws of 2015, are amended to read as 2 follows: 3 (I) Total assets are those assets that are properly reflected on a 4 balance sheet, computed in the same manner as is required by the banking 5 regulator of the taxpayers included in the combined return. In addition, 6 total assets includes leased real property that is not properly 7 reflected on a balance sheet. 8 (III) Tangible real and personal property, such as buildings, land, 9 machinery, and equipment, shall be valued at cost. Leased [assets] real 10 property that is not properly reflected on the balance sheet will be 11 valued at the annual lease payment multiplied by eight. Intangible prop- 12 erty, such as loans and investments, shall be valued at book value 13 exclusive of reserves. 14 § 4. Items (I) and (III) of subclause (B) of clause (ii) of subpara- 15 graph 1 of paragraph (s) of subdivision 8 of section 11-652 of the 16 administrative code of the city of New York, as added by section 1 of 17 part D of chapter 60 of the laws of 2015, are amended to read as 18 follows: 19 (I) Total assets are those assets that are properly reflected on a 20 balance sheet, computed in the same manner as is required by the banking 21 regulator of the taxpayers included in the combined return. In addition, 22 total assets includes leased real property that is not properly 23 reflected on a balance sheet. 24 (III) Tangible real and personal property, such as buildings, land, 25 machinery, and equipment shall be valued at cost. Leased [assets] real 26 property that is not properly reflected on a balance sheet will be 27 valued at the annual lease payment multiplied by eight. Intangible prop- 28 erty, such as loans and investments, shall be valued at book value 29 exclusive of reserves. 30 § 5. Items (I) and (III) of subclause (C) of clause (ii) of subpara- 31 graph 2 of paragraph (t) of subdivision 8 of section 11-652 of the 32 administrative code of the city of New York, as added by section 1 of 33 part D of chapter 60 of the laws of 2015, are amended to read as 34 follows: 35 (I) Total assets are those assets that are properly reflected on a 36 balance sheet, computed in the same manner as is required by the banking 37 regulator, if applicable, of the taxpayers included in the combined 38 return. In addition, total assets includes leased real property that is 39 not properly reflected on a balance sheet. 40 (III) Tangible real and personal property, such as buildings, land, 41 machinery, and equipment, shall be valued at cost. Leased [assets] real 42 property that is not properly reflected on a balance sheet will be 43 valued at the annual lease payment multiplied by eight. Intangible prop- 44 erty, such as loans and investments, shall be valued at book value 45 exclusive of reserves. 46 § 6. This act shall take effect immediately, provided that sections 47 one and two of this act shall be deemed to have been in full force and 48 effect on the same date and in the same manner as part A of chapter 59 49 of the laws of 2014 took effect, and sections three, four and five of 50 this act shall be deemed to have been in full force and effect on the 51 same date and in the same manner as part D of chapter 60 of the laws of 52 2015 took effect. 53 PART OOS. 6409--C 72 A. 9009--C 1 Section 1. Section 221-a of the racing, pari-mutuel wagering and 2 breeding law, as added by section 3 of part OO of chapter 59 of the laws 3 of 2014, is amended to read as follows: 4 § 221-a. Health insurance for jockeys. 1. A franchised corporation 5 shall, as a condition of racing, establish a program to administer the 6 purchase of health insurance for eligible jockeys. 7 Such program shall be funded through the deposit of one and one-half 8 percent of the gross purse enhancement amount from video lottery gaming 9 at a thoroughbred track pursuant to paragraph two of subdivision b and 10 paragraph one of subdivision f of section sixteen hundred twelve of the 11 tax law. The franchised corporation shall establish a segregated account 12 for the receipt of these monies and these monies shall remain separate 13 from any other funds. Any corporation or association licensed pursuant 14 to this article shall pay into such account any amount due within ten 15 days of the receipt of revenue pursuant to section sixteen hundred 16 twelve of the tax law. Any portion of such funding to the account unused 17 during a calendar year, less an amount sufficient to cover anticipated 18 premium liabilities over the next sixty days, shall be returned on a pro 19 rata basis in accordance with the amounts originally contributed and 20 shall be used for the purpose of enhancing purses at such tracks. 21 Provided, however, if a corporation or association licensed pursuant to 22 this article provides an alternative source of funding for this program, 23 an amount equal to this alternative funding, but not in excess of the 24 amount originally contributed during the year from the gross purse 25 enhancement amount from video lottery gaming attributable to such corpo- 26 ration or association, shall be returned to the corporation or associ- 27 ation and used for the purpose of enhancing purses at such track. 28 Provided, further, any such alternative source of funding must be 29 approved by the gaming commission. 30 2. The franchised corporation shall enter into a memorandum of under- 31 standing with the jockey's organization that represents at least fifty- 32 one percent of eligible active jockeys establishing a plan of operation 33 for the program, provided that such memorandum of understanding shall be 34 approved by the gaming commission upon a determination that such memo- 35 randum of understanding meets the statutory requirements of this section 36 and is in the best interest of racing and shall include, but not be 37 limited to, the following conditions: 38 a. health insurance policies must be purchased on an American health 39 benefit exchange established pursuant to 42 U.S.C. § 18031(b) by the 40 insured; 41 b. health insurance policies eligible to be purchased under the 42 program shall be any policy that is silver level of coverage or lower as 43 defined by 42 U.S.C.§18022(d). Provided, however, the insured may elect 44 to purchase a gold level or platinum level of coverage as defined by 42 45 U.S.C. § 18022(d) if the insured pays the difference in premiums between 46 such policy and the premium for the silver level policy offered by the 47 same insurer. Such payments shall be paid into the account established 48 in subdivision one of this section and shall be governed by the terms of 49 the memorandum of understanding required by this section; 50 c. notwithstanding the conditions set forth in paragraphs a and b of 51 this subdivision, a memorandum of understanding with the jockeys organ- 52 ization that represents at least fifty-one percent of the eligible 53 active jockeys may be approved by the commission upon a determination 54 that such memorandum of understanding is in the best interest of racing 55 that creates a jockeys health trust to be administered by the franchised 56 corporation for the purpose of obtaining jockey health benefits from aS. 6409--C 73 A. 9009--C 1 health insurance provider that covers jockeys and their dependents with 2 a health insurance policy that is not purchased on an American health 3 benefit exchange established pursuant to 42 U.S.C. § 18031(b) but does 4 provide silver level coverage or lower as defined by 42 U.S.C. § 5 18022(d); 6 [c.]d. the payment of premiums pursuant to this section shall be made 7 on behalf of eligible jockeys pursuant to paragraph [d] e of this subdi- 8 vision by the franchised corporation from monies in the account estab- 9 lished in subdivision one of this section directly to the health plan 10 selected pursuant to paragraph b or c of this subdivision; 11 [d.]e. to be eligible to receive health insurance through this 12 program, an individual must meet one of the following requirements: 13 (i) have ridden in at least two hundred fifty races conducted by the 14 franchised corporation during the prior calendar year or in at least one 15 hundred fifty races conducted by any other corporation or association 16 licensed pursuant to this article during the prior calendar year; 17 provided, however, if an individual qualified for coverage in any prior 18 year and fails to meet the qualification due to an injury not resulting 19 in a permanent disability, that individual shall be deemed to have met 20 the qualification; or 21 (ii) have retired from racing on or after January first, two thousand 22 ten after having ridden in at least seventy-five hundred races conducted 23 by any corporation or association licensed pursuant to this article. For 24 the purposes of this section, an individual shall be considered retired 25 from racing if they have ridden in fewer than fifty races at any track 26 in the nation licensed to conduct thoroughbred racing during the calen- 27 dar year; or 28 (iii) have become permanently disabled due to a racing accident while 29 eligible to receive benefits or would become eligible to receive bene- 30 fits in the following year pursuant to subparagraph (i) of this para- 31 graph; provided, however, if an individual fails to meet the qualifica- 32 tion of such subparagraph (i) due to an injury resulting in a permanent 33 disability, that individual shall be deemed to have met the qualifica- 34 tion; and 35 [e.]f. the gaming commission shall have the following powers: 36 (i) to rule on eligibility in the event of a denial of coverage pursu- 37 ant to paragraph [d] e of this subdivision. In the event of a denial of 38 coverage, such individual denied eligibility may appeal to the gaming 39 commission; 40 (ii) to make a determination if an individual would have qualified 41 pursuant to subparagraph (i) of paragraph [d] e of this subdivision in 42 the event that the individual suffers an injury and contends that he or 43 she would have qualified had they not suffered such injury; and 44 (iii) to audit the books and records of the program. 45 § 2. This act shall take effect immediately. 46 PART PP 47 Section 1. The opening paragraph of subdivision 7 of section 221 of 48 the racing, pari-mutuel wagering and breeding law, as amended by section 49 1 of part VV of chapter 59 of the laws of 2015, is amended to read as 50 follows: 51 In order to pay the costs of the insurance required by this section 52 and by the workers' compensation law and to carry out its other powers 53 and duties and to pay for any of its liabilities under section four- 54 teen-a of the workers' compensation law, the New York Jockey InjuryS. 6409--C 74 A. 9009--C 1 Compensation Fund, Inc. shall ascertain the total funding necessary and 2 establish the sums that are to be paid by all owners and trainers 3 licensed or required to be licensed under section two hundred twenty of 4 this article, to obtain the total funding amount required annually. In 5 order to provide that any sum required to be paid by an owner or trainer 6 is equitable, the fund shall establish payment schedules which reflect 7 such factors as are appropriate, including where applicable, the 8 geographic location of the racing corporation at which the owner or 9 trainer participates, the duration of such participation, the amount of 10 any purse earnings, the number of horses involved, or such other factors 11 as the fund shall determine to be fair, equitable and in the best inter- 12 ests of racing. In no event shall the amount deducted from an owner's 13 share of purses exceed two per centum; provided, however, for two thou- 14 sand sixteen the New York Jockey Injury Compensation Fund, Inc. may use 15 up to two million dollars from the account established pursuant to 16 subdivision nine of section two hundred eight of this article to pay the 17 annual costs required by this section and the funds from such account 18 shall not count against the two per centum of purses deducted from an 19 owner's share of purses. The amount deducted from an owner's share of 20 purses shall not exceed one per centum after April first, two thousand 21 seventeen. In the cases of multiple ownerships and limited racing 22 appearances, the fund shall equitably adjust the sum required. 23 § 2. Paragraph (a) of subdivision 9 of section 208 of the racing, 24 pari-mutuel wagering and breeding law, as added by chapter 18 of the 25 laws of 2008, is amended to read as follows: 26 (a) The franchised corporation shall maintain a separate account for 27 all funds held on deposit in trust by the corporation for individual 28 horsemen's accounts. Purse funds shall be paid by the corporation as 29 required to meet its purse payment obligations. Funds held in horsemen's 30 accounts shall only be released or applied as requested and directed by 31 the individual horseman. For two thousand sixteen the New York Jockey 32 Injury Compensation Fund, Inc. may use up to two million dollars from 33 the account established pursuant to this subdivision to pay the annual 34 costs required by section two hundred twenty-one of this article. 35 § 3. This act shall take effect immediately. 36 PART QQ 37 Section 1. Subdivision 4 of section 400 of the economic development 38 law is amended by adding a new paragraph (e) to read as follows: 39 (e) provided, however that the requirement in paragraph (a) of this 40 subdivision that the participant be a new business shall not apply to a 41 closed facility as defined in paragraph (d) of subdivision eleven of 42 this section. 43 § 2. Subdivision 10 of section 400 of the economic development law is 44 amended by adding a new paragraph (d) to read as follows: 45 (d) Notwithstanding paragraph (b) of this subdivision, with respect to 46 a closed facility described in paragraph (d) of subdivision eleven of 47 this section, the economic transformation area shall consist only of the 48 acreage of the closed facility. 49 § 3. Subdivision 11 of section 400 of the economic development law, as 50 added by section 2 of part V of chapter 61 of the laws of 2011, is 51 amended to read as follows: 52 11. "Closed facility" means: 53 (a) a correctional facility, as defined in paragraph (a) of subdivi- 54 sion four of section two of the correction law, that has been selectedS. 6409--C 75 A. 9009--C 1 by the governor of the state of New York for closure after April first, 2 two thousand eleven but no later than March thirty-first, two thousand 3 twelve; or 4 (b) a facility operated by the office of children and family services 5 under article nineteen-G of the executive law that is closed pursuant to 6 authority granted to such office in a chapter of the laws of two thou- 7 sand eleven; [and] or 8 (c) which has been closed provided that the commissioner of correc- 9 tional services or the commissioner of the office of children and family 10 services has notified the commissioner of such closure[.]; or 11 (d) a facility previously owned by the state, and when operated, was 12 operated as a psychiatric facility pursuant to section 7.17 of the 13 mental hygiene law, and located within the metropolitan commuter trans- 14 portation district but outside New York city. 15 § 4. Subdivision 1 of section 402 of the economic development law, as 16 added by section 2 of part V of chapter 61 of the laws of 2011, is 17 amended to read as follows: 18 1. A business entity must submit a completed application as prescribed 19 by the commissioner by the later of (a) the date that is three years 20 after the date of the closure of the closed facility located in the 21 economic transformation area in which the business entity would operate 22 or (b) January first, two thousand fifteen. Provided however, in the 23 case of a closed facility described in paragraph (d) of subdivision 24 eleven of section four hundred of this article, a business entity must 25 submit a completed application as prescribed by the commissioner by 26 September first, two thousand sixteen. 27 § 5. Paragraph 1 of subdivision (h) of section 35 of the tax law, as 28 added by section 3 of part V of chapter 61 of the laws of 2011, is 29 amended to read as follows: 30 (1) A taxpayer which meets the requirements in this section shall be 31 eligible to claim a credit on qualified investments with respect to the 32 project for which the certificate of eligibility is issued. The credit 33 shall be equal to ten percent of the cost or other basis for federal 34 income tax purposes of the qualified investment at a closed facility. 35 Provided however, for purposes of this credit only, a taxpayer that is 36 the owner of a closed facility described in paragraph (d) of subdivision 37 eleven of section four hundred of the economic development law, shall be 38 allowed to include in its cost or other basis of the qualified invest- 39 ment at the closed facility, any demolition costs incurred at such 40 closed facility. Those demolition costs shall be limited to the follow- 41 ing costs: (i) asbestos removal costs, (ii) rental of demolition equip- 42 ment, (iii) personnel costs to operate the demolition equipment, (iv) 43 costs to remove and dispose of demolition debris, (v) the costs of any 44 permits, licenses and insurance necessary for the demolition. The total 45 amount of investment tax credit allowed for all eligible participants 46 under this subdivision for qualified investments located at each closed 47 facility shall not exceed eight million dollars. The credit shall be 48 equal to six percent of the cost or other basis for federal income tax 49 purposes for all other qualified investments, but the credit allowed to 50 a taxpayer may not exceed four million dollars. 51 § 6. This act shall take effect immediately, provided however, that 52 the amendments made to sections 400 and 402 of the economic development 53 law by sections one, two, three and four of this act and section 35 of 54 the tax law made by section five of this act shall not affect the repeal 55 of such sections and shall be deemed repealed therewith.S. 6409--C 76 A. 9009--C 1 PART RR 2 Section 1. The tax law is amended by adding a new section 42 to read 3 as follows: 4 § 42. Farm workforce retention credit. (a) A taxpayer that is a farm 5 employer or an owner of a farm employer shall be eligible for a credit 6 against the tax imposed under article nine-A or twenty-two of this chap- 7 ter, pursuant to the provisions referenced in subdivision (g) of this 8 section. 9 (b) A farm employer is a corporation (including a New York S corpo- 10 ration), a sole proprietorship, a limited liability company or a part- 11 nership who is also an eligible farmer. 12 (c) For purposes of this subdivision, the term "eligible farmer" means 13 a taxpayer whose federal gross income from farming for the taxable year 14 is at least two-thirds of excess federal gross income. Excess federal 15 gross income means the amount of federal gross income from all sources 16 for the taxable year in excess of thirty thousand dollars. For the 17 purposes of this subdivision, payments from the state's farmland 18 protection program, administered by the department of agriculture and 19 markets, shall be included as federal gross income from farming for 20 otherwise eligible farmers. 21 (d) An eligible farm employee is an individual who is employed for 22 five hundred hours or more per taxable year, by a farm employer in New 23 York state, but excluding general executive officers of the farm employ- 24 er; provided, however, that where an individual employed by a farm 25 employer in New York state becomes unable to work due to a documented 26 illness or disability, the hours such individual is employed may be 27 combined with the hours worked by an individual hired to replace such 28 individual when determining whether the five hundred hour threshold has 29 been met. 30 (e) For taxable years beginning on or after January first, two thou- 31 sand seventeen and before January first, two thousand eighteen, the 32 amount of the credit allowed under this section shall be equal to the 33 product of the total number of eligible farm employees and two hundred 34 fifty dollars. For taxable years beginning on or after January first, 35 two thousand eighteen and before January first, two thousand nineteen, 36 the amount of the credit allowed under this section shall be equal to 37 the product of the total number of eligible farm employees and three 38 hundred dollars. For taxable years beginning on or after January first, 39 two thousand nineteen and before January first, two thousand twenty, the 40 amount of the credit allowed under this section shall be equal to the 41 product of the total number of eligible farm employees and five hundred 42 dollars. For taxable years beginning on or after January first, two 43 thousand twenty and before January first, two thousand twenty-one, the 44 amount of the credit allowed under this section shall be equal to the 45 product of the total number of eligible farm employees and four hundred 46 dollars. For taxable years beginning on or after January first, two 47 thousand twenty-one and before January first, two thousand twenty-two, 48 the amount of the credit allowed under this section shall be equal to 49 the product of the total number of eligible farm employees and six 50 hundred dollars. 51 (f) A taxpayer claiming the credit allowed under this section shall 52 not be allowed to claim any other tax credit allowed under this chapter 53 with respect to any eligible farm employee included in the total number 54 of eligible farm employees used to determine the amount of the credit 55 allowed under this section.S. 6409--C 77 A. 9009--C 1 (g) Cross references: For application of the credit provided in this 2 section, see the following provisions of this chapter: 3 (1) Article 9-A: Section 210-B, subdivision 51. 4 (2) Article 22: Section 606, subsection (eee). 5 § 2. Section 210-B of the tax law is amended by adding a new subdivi- 6 sion 51 to read as follows: 7 51. Farm workforce retention credit. (a) Allowance of credit. A 8 taxpayer shall be allowed a credit, to be computed as provided in 9 section forty-two of this chapter, against the tax imposed by this arti- 10 cle. 11 (b) Application of credit. The credit allowed under this subdivision 12 for any taxable year may not reduce the tax due for such year to less 13 than the amount prescribed in paragraph (d) of subdivision one of 14 section two hundred ten of this article. However, if the amount of cred- 15 it allowed under this subdivision for any taxable year reduces the tax 16 to such amount or if the taxpayer otherwise pays tax based on the fixed 17 dollar minimum amount, any amount of credit thus not deductible in such 18 taxable year will be treated as an overpayment of tax to be credited or 19 refunded in accordance with the provisions of section one thousand 20 eighty-six of this chapter. Provided, however, the provisions of 21 subsection (c) of section one thousand eighty-eight of this chapter 22 notwithstanding, no interest will be paid thereon. 23 § 3. Subparagraph (B) of paragraph 1 of subsection (i) of section 606 24 of the tax law is amended by adding a new clause (xli) to read as 25 follows: 26 (xli) Farm workforce retention Amount of credit under 27 credit under subsection (eee) subdivision fifty-one of 28 section two hundred ten-B 29 § 4. Section 606 of the tax law is amended by adding a new subsection 30 (eee) to read as follows: 31 (eee) Farm workforce retention credit. (1) A taxpayer shall be allowed 32 a credit, to be computed as provided in section forty-two of this chap- 33 ter, against the tax imposed by this article. 34 (2) Application of credit. If the amount of credit allowed under this 35 subsection for any taxable year exceeds the taxpayer's tax for such 36 year, the excess will be treated as an overpayment of tax to be credited 37 or refunded in accordance with the provision of section six hundred 38 eighty-six of this article, provided, however, that no interest will be 39 paid thereon. 40 § 5. This act shall take effect immediately and shall apply only to 41 taxable years beginning on or after January 1, 2017 and before January 42 1, 2022. 43 PART SS 44 Section 1. Section 1617-a of the tax law, as amended by section 2 of 45 part Z-3 of chapter 62 of the laws of 2003, subdivision a as amended by 46 section 2 and subdivision e as added by section 3 of part O-1 of chapter 47 57 of the laws of 2009, subdivision b and paragraph 3 of subdivision f 48 as amended by chapter 137 of the laws of 2014, paragraph 4 of subdivi- 49 sion a and subdivision (h) as added by chapter 174 of the laws of 2013, 50 subdivision f as added by section 2 of part O of chapter 61 of the laws 51 of 2011, and subdivision g as amended by section 5 of part EE of chapter 52 59 of the laws of 2014, is amended to read as follows: 53 § 1617-a. Video lottery gaming. a. The [division of the lottery] 54 gaming commission is hereby authorized to license, pursuant to rules andS. 6409--C 78 A. 9009--C 1 regulations to be promulgated by the [division of the lottery] gaming 2 commission, the operation of video lottery gaming at; 3 (1) Aqueduct, Monticello, Yonkers, Finger Lakes, and Vernon Downs 4 racetracks[, or at]; 5 (2) any other racetrack licensed pursuant to article three of the 6 racing, pari-mutuel wagering and breeding law [that are] located in a 7 county or counties in which video lottery gaming has been authorized 8 pursuant to local law, excluding the licensed racetrack commonly 9 referred to in article three of the racing, pari-mutuel wagering and 10 breeding law as the "New York state exposition" held in Onondaga county 11 and the racetracks of the non-profit racing association known as Belmont 12 Park racetrack and the Saratoga thoroughbred racetrack[.]; 13 (3) a maximum of two facilities, which shall be vendors for all 14 purposes under this article, neither to exceed one thousand video 15 lottery gaming devices, established within region three of zone one as 16 defined by section one thousand three hundred ten of the racing, pari- 17 mutuel wagering and breeding law, one each operated by a corporation 18 established pursuant to section five hundred two of the racing, pari-mu- 19 tuel wagering and breeding law in the Suffolk region and the Nassau 20 region to be located within a facility authorized pursuant to sections 21 one thousand eight or one thousand nine of the racing, pari-mutuel 22 wagering and breeding law; and 23 (4) Aqueduct racetrack, within the lottery terminal facility, pursuant 24 to an agreement between the corporation established pursuant to section 25 five hundred two of the racing, pari-mutuel wagering and breeding law in 26 the Nassau region and the operator of video lottery gaming at Aqueduct 27 racetrack, when such agreement is approved by the gaming commission and 28 as long as such agreement is in place, and when such agreement is accom- 29 panied by a detailed spending plan for the corporation established 30 pursuant to section five hundred two of the racing, pari-mutuel wagering 31 and breeding law in the Nassau region, which includes a plan for the 32 timely payment of liabilities due to the franchised corporation, and 33 when such video lottery devices are hosted by the operator of video 34 lottery gaming at Aqueduct racetrack on behalf of the corporation estab- 35 lished pursuant to section five hundred two of the racing, pari-mutuel 36 wagering and breeding law in the Nassau region in lieu of the develop- 37 ment of a facility in Nassau county as authorized by paragraph three of 38 subdivision a of this section. Such agreement reached by the parties 39 shall identify the agency principally responsible for funding, approving 40 or undertaking any actions of such agreement. Provided, however, nothing 41 in this paragraph shall infringe upon the rights of the corporation 42 established pursuant to section five hundred two of the racing, pari-mu- 43 tuel wagering and breeding law in the Nassau region to develop a facili- 44 ty pursuant to paragraph three of this subdivision upon the expiration, 45 termination, or withdrawal of such agreement. 46 b. Such rules and regulations shall provide, as a condition of licen- 47 sure, that racetracks to be licensed are certified to be in compliance 48 with all state and local fire and safety codes, that the [division] 49 gaming commission is afforded adequate space, infrastructure, and amen- 50 ities consistent with industry standards for such video lottery gaming 51 operations as found at racetracks in other states, that racetrack 52 employees involved in the operation of video lottery gaming pursuant to 53 this section are licensed by the [racing and wagering board,] gaming 54 commission and such other terms and conditions of licensure as the 55 [division] gaming commission may establish. Notwithstanding any incon- 56 sistent provision of law, video lottery gaming at a racetrack pursuantS. 6409--C 79 A. 9009--C 1 to this section shall be deemed an approved activity for such racetrack 2 under the relevant city, county, town, or village land use or zoning 3 ordinances, rules, or regulations. No entity licensed by the [division] 4 gaming commission operating video lottery gaming pursuant to this 5 section may house such gaming activity in a structure deemed or approved 6 by the division as "temporary" for a duration of longer than eighteen- 7 months. Nothing in this section shall prohibit the [division] gaming 8 commission from licensing an entity to operate video lottery gaming at 9 an existing racetrack as authorized in this subdivision whether or not a 10 different entity is licensed to conduct horse racing and pari-mutuel 11 wagering at such racetrack pursuant to article two or three of the 12 racing, pari-mutuel wagering and breeding law. 13 The [division, in consultation with the racing and wagering board,] 14 gaming commission shall establish standards for approval of the tempo- 15 rary and permanent physical layout and construction of any facility or 16 building devoted to a video lottery gaming operation. In reviewing such 17 application for the construction or reconstruction of facilities related 18 or devoted to the operation or housing of video lottery gaming oper- 19 ations, the [division, in consultation with the racing and wagering20board,] gaming commission shall ensure that such facility: 21 (1) possesses superior consumer amenities and conveniences to encour- 22 age and attract the patronage of tourists and other visitors from across 23 the region, state, and nation. 24 (2) has adequate motor vehicle parking facilities to satisfy patron 25 requirements. 26 (3) has a physical layout and location that facilitates access to and 27 from the horse racing track portion of such facility to encourage patro- 28 nage of live horse racing events that are conducted at such track. 29 [(4) at a maximum of two facilities, neither to exceed one thousand30video lottery gaming devices, established within region three of zone31one as defined by section one thousand three hundred ten of the racing,32pari-mutuel wagering and breeding law, one each operated by a corpo-33ration established pursuant to section five hundred two of the racing,34pari-mutuel wagering and breeding law in the Suffolk region and the35Nassau region to be located within a facility authorized pursuant to36sections one thousand eight or one thousand nine of the racing, pari-mu-37tuel wagering and breeding law.] c. The [facilities] terminals author- 38 ized pursuant to [this] paragraph four of subdivision a of this section 39 shall [be deemed vendors for all purposes under this article.]: 40 (i) be deemed as operated by the corporation established pursuant to 41 section five hundred two of the racing, pari-mutuel wagering and breed- 42 ing law in the Nassau region for the purposes of section sixteen hundred 43 twelve of this chapter and the distributions therefrom made as if the 44 video lottery devices were located in Nassau county; 45 (ii) consist exclusively of electronic table games, unless otherwise 46 approved by the gaming commission and the director of the division of 47 the budget; and 48 (iii) be individually designated as hosted. 49 d. Notwithstanding any law, rule or regulation to the contrary, absent 50 the enactment of sufficient alternative revenue sources for the fran- 51 chised corporation in a chapter of law providing a statutory plan for 52 the prospective not-for-profit governing structure of The New York 53 Racing Association, Inc., any agreement for the operation of terminals 54 authorized pursuant to paragraph four of subdivision a of this section 55 shall require the operator of video lottery gaming at Aqueduct racetrack 56 to maintain racing support for general thoroughbred racing operationsS. 6409--C 80 A. 9009--C 1 and capital expenditures from video lottery gaming at Aqueduct race- 2 track, at the same level realized in two thousand thirteen, to be 3 adjusted by the consumer price index for all urban consumers, as 4 published annually by the United States department of labor, bureau of 5 labor statistics. 6 [b.] e. Video lottery gaming shall only be permitted for no more than 7 twenty consecutive hours per day and on no day shall such operation be 8 conducted past 6:00 a.m. 9 [c.] f. The [division] gaming commission shall promulgate such rules 10 and regulations as may be necessary for the implementation of video 11 lottery gaming in accordance with the provisions of this section and 12 paragraph five of subdivision a of section sixteen hundred twelve of 13 this article. 14 [d.] g. All workers engaged in the construction, reconstruction, 15 development, rehabilitation, or maintenance of any area for the purpose 16 of the installation, maintenance, or removal of video lottery gaming 17 terminals shall be subject to the provisions of articles eight and nine 18 of the labor law to the extent provided in such articles. 19 [e.] h. The [division] gaming commission shall not approve the 20 construction or alteration of any facility or building devoted to the 21 operation or housing of video lottery gaming until the person or entity 22 selected to operate such video lottery gaming shall have submitted to 23 the [division] gaming commission a statement of the location of the 24 proposed facility or building, together with a plan of such racetrack, 25 and plans of all existing buildings, seating stands and other structures 26 on the grounds of such racetrack, in such form as the [division] gaming 27 commission may prescribe, and such plans shall have been approved by the 28 [division] gaming commission. The [division] gaming commission, at the 29 expense of the applicant, may order such engineering examination thereof 30 as the [division] gaming commission may deem necessary. Such 31 construction or alteration may be made only with the approval of the 32 [division] gaming commission and after examination and inspection of the 33 plans thereof and the issuance of a permit [therefor] by the [division] 34 gaming commission. 35 [f.] i. (1) The [division] gaming commission may administer a free 36 play allowance program to offer players or prospective players of video 37 lottery games free play credits for the purpose of increasing revenues 38 earned by the video lottery gaming program for the support of education. 39 For the purposes of this subdivision, "free play allowance credit" means 40 a specified dollar amount that (i) may be used by a player to play a 41 video lottery game without paying any other consideration, and (ii) is 42 not used in the calculation of total revenue wagered after payout of 43 prizes. 44 (2) For each video lottery gaming facility, the [division] gaming 45 commission shall authorize the use of free play allowance credits if the 46 operator of such facility submits a written plan for the use of the free 47 play allowance that the [division] gaming commission determines is 48 designed to increase the amount of revenue earned by video lottery 49 gaming at such facility for the support of education. 50 (3) For each video lottery facility, the annual value of the free play 51 allowance credits authorized for use by the operator pursuant to this 52 subdivision shall not exceed an amount equal to fifteen percent of the 53 total amount wagered on video lottery games after payout of prizes. The 54 [division] gaming commission shall establish procedures to assure that 55 free play allowance credits do not exceed such amount.S. 6409--C 81 A. 9009--C 1 (4) The [division] gaming commission, in conjunction with the director 2 of the budget, may suspend the use of free play allowance credits 3 authorized pursuant to this subdivision whenever they jointly determine 4 that the use of free play allowance credits are not effective in 5 increasing the amount of revenue earned for the support of education, 6 and such use may not be resumed unless the operator of such facility 7 submits a new or revised written plan for the use of the free play 8 allowance that the [division] gaming commission determines is designed 9 more effectively to produce an increase in the amount of revenue earned 10 by video lottery gaming at such facility for the support of education. 11 (5) Nothing in this subdivision shall be deemed to prohibit the opera- 12 tor of a video lottery facility from offering free play credits to play- 13 ers or prospective players of video lottery games when the value of such 14 free play credits is included in the calculation of the total amount 15 wagered on video lottery games and the total amount wagered after payout 16 of prizes, and the operator of such facility pays the [division] gaming 17 commission the full amount due as the result of such calculations. 18 (6) The [division] gaming commission may amend the contract with the 19 provider of the central computer system that controls the video lottery 20 network during the term of such contract in effect on the effective date 21 of this subdivision to provide additional consideration to such provider 22 in an amount determined by the [division] gaming commission to be neces- 23 sary to compensate for (i) processing free play allowance transactions 24 and (ii) system updates and modifications otherwise needed as of such 25 effective date. 26 [g.] j. Every video lottery gaming license, and every renewal license, 27 shall be valid for a period of five years, except that video lottery 28 gaming licenses issued before the effective date of this subdivision 29 shall be for a term expiring on the applicant's next birthday following 30 June thirtieth, two thousand fourteen. 31 The gaming commission may decline to renew any license after notice 32 and an opportunity for hearing if it determines that: 33 (1) the licensee has violated section one thousand six hundred seven 34 of this article; 35 (2) the licensee has violated any rule, regulation or order of the 36 gaming commission; 37 (3) the applicant or its officers, directors or significant stockhold- 38 ers, as determined by the gaming commission, have been convicted of a 39 crime involving moral turpitude; or 40 (4) that the character or fitness of the licensee and its officers, 41 directors, and significant stockholders, as determined by the gaming 42 commission is such that the participation of the applicant in video 43 lottery gaming or related activities would be inconsistent with the 44 public interest, convenience or necessity or with the best interests of 45 video lottery gaming generally. 46 [(h)] k. The gaming commission, subject to notice and an opportunity 47 for hearing, may revoke, suspend, and condition the license of the video 48 lottery gaming licensee, order the video lottery gaming licensee to 49 terminate the continued appointment, position or employment of officers 50 and directors, or order the video lottery gaming licensee to require 51 significant stockholders to divest themselves of all interests in the 52 video lottery gaming licensee. 53 § 2. Clause (H) of subparagraph (ii) of paragraph 1 of subdivision b 54 of section 1612 of the tax law, as amended by section 1 of part MM of 55 chapter 59 of the laws of 2015, is amended to read as follows:S. 6409--C 82 A. 9009--C 1 (H) notwithstanding clauses (A), (B), (C), (D), (E), (F) and (G) of 2 this subparagraph, the track operator of a vendor track and in the case 3 of Aqueduct, the video lottery terminal facility operator, shall be 4 eligible for a vendor's capital award of up to four percent of the total 5 revenue wagered at the vendor track after payout for prizes pursuant to 6 this chapter, which shall be used exclusively for capital project 7 investments to improve the facilities of the vendor track which promote 8 or encourage increased attendance at the video lottery gaming facility 9 including, but not limited to hotels, other lodging facilities, enter- 10 tainment facilities, retail facilities, dining facilities, events 11 arenas, parking garages and other improvements that enhance facility 12 amenities; provided that such capital investments shall be approved by 13 the division, in consultation with the state racing and wagering board, 14 and that such vendor track demonstrates that such capital expenditures 15 will increase patronage at such vendor track's facilities and increase 16 the amount of revenue generated to support state education programs. The 17 annual amount of such vendor's capital awards that a vendor track shall 18 be eligible to receive shall be limited to two million five hundred 19 thousand dollars, except for Aqueduct racetrack, for which there [shall20be no vendor's capital awards] shall be no annual limit, provided, 21 however, that any such capital award for the Aqueduct video lottery 22 terminal facility operator shall be one percent of the total revenue 23 wagered at the video lottery terminal facility after payout for prizes 24 pursuant to this chapter until the earlier of the designation of one 25 thousand video lottery devices as hosted pursuant to paragraph four of 26 subdivision a of section sixteen hundred seventeen-a of this chapter or 27 April first, two thousand nineteen and shall then be four percent of the 28 total revenue wagered at the video lottery terminal facility after 29 payout for prizes pursuant to this chapter, provided, further, that such 30 capital award shall only be provided pursuant to an agreement with the 31 operator to construct an expansion of the facility, hotel, and conven- 32 tion and exhibition space requiring a minimum capital investment of 33 three hundred million dollars. Except for tracks having less than one 34 thousand one hundred video gaming machines, and except for a vendor 35 track located west of State Route 14 from Sodus Point to the Pennsylva- 36 nia border within New York, and except for Aqueduct racetrack each track 37 operator shall be required to co-invest an amount of capital expenditure 38 equal to its cumulative vendor's capital award. For all tracks, except 39 for Aqueduct racetrack, the amount of any vendor's capital award that is 40 not used during any one year period may be carried over into subsequent 41 years ending before April first, two thousand sixteen. Any amount 42 attributable to a capital expenditure approved prior to April first, two 43 thousand sixteen and completed before April first, two thousand eigh- 44 teen; or approved prior to April first, two thousand twenty and 45 completed before April first, two thousand twenty-two for a vendor track 46 located west of State Route 14 from Sodus Point to the Pennsylvania 47 border within New York, shall be eligible to receive the vendor's capi- 48 tal award. In the event that a vendor track's capital expenditures, 49 approved by the division prior to April first, two thousand sixteen and 50 completed prior to April first, two thousand eighteen, exceed the vendor 51 track's cumulative capital award during the five year period ending 52 April first, two thousand sixteen, the vendor shall continue to receive 53 the capital award after April first, two thousand sixteen until such 54 approved capital expenditures are paid to the vendor track subject to 55 any required co-investment. In no event shall any vendor track that 56 receives a vendor fee pursuant to clause (F) or (G) of this subparagraphS. 6409--C 83 A. 9009--C 1 be eligible for a vendor's capital award under this section. Any opera- 2 tor of a vendor track which has received a vendor's capital award, 3 choosing to divest the capital improvement toward which the award was 4 applied, prior to the full depreciation of the capital improvement in 5 accordance with generally accepted accounting principles, shall reim- 6 burse the state in amounts equal to the total of any such awards. Any 7 capital award not approved for a capital expenditure at a video lottery 8 gaming facility by April first, two thousand sixteen shall be deposited 9 into the state lottery fund for education aid; and 10 § 3. Section 503 of the racing, pari-mutuel wagering and breeding law 11 is amended by adding a new subdivision 14 to read as follows: 12 14. Nassau regional off-track betting is authorized to enter into and 13 perform an agreement pursuant to paragraph four of subdivision a of 14 section sixteen hundred seventeen-a of the tax law to have video lottery 15 terminals authorized pursuant to paragraph three of subdivision a of 16 section sixteen hundred seventeen-a of the tax law hosted within the 17 Aqueduct video lottery terminal facility. 18 § 4. This act shall take effect immediately, provided, however, that 19 section two of this act shall take effect upon the designation of four 20 hundred video lottery devices as hosted pursuant to paragraph (4) of 21 subdivision a of section 1617-a of the tax law, as added by section one 22 of this act; provided, further, that the New York State gaming commis- 23 sion shall notify the legislative bill drafting commission upon the 24 occurrence of the enactment of the legislation provided for in section 25 two of this act in order that the commission may maintain an accurate 26 and timely effective data base of the official text of the laws of the 27 state of New York in furtherance of effectuating the provisions of 28 section 44 of the legislative law and section 70-b of the public offi- 29 cers law. 30 PART TT 31 Section 1. Subparagraph (B) of paragraph 1 of subsection (a) of 32 section 601 of the tax law is REPEALED and a new subparagraph (B) is 33 added to read as follows: 34 (B)(i) For tax years beginning after two thousand seventeen, the 35 brackets and dollars amounts in subparagraph (A) of this paragraph, as 36 adjusted by the cost of living adjustment prescribed in section six 37 hundred one-a of this part for tax years two thousand thirteen through 38 two thousand seventeen, shall apply. In addition, the tax rates in 39 subparagraph (A) of this paragraph shall apply, except as noted in 40 clause (ii) of this subparagraph, and except that the rate applicable to 41 New York taxable incomes in excess of $300,000 as adjusted by the cost 42 of living adjustment prescribed in section six hundred one-a of this 43 part for tax years two thousand thirteen through two thousand seventeen, 44 shall be the highest tax rate specified in the provisions of this 45 subparagraph as enacted by chapter fifty-nine of the laws of two thou- 46 sand thirteen prior to its repeal by a chapter of the laws of two thou- 47 sand sixteen that added this subparagraph. For purposes of clause (ii) 48 of this subparagraph, the brackets specified shall be as adjusted by the 49 cost of living adjustment prescribed in section six hundred one-a of 50 this part for tax years two thousand thirteen through two thousand 51 seventeen. After making the cost of living adjustments to the dollar 52 amounts in subparagraph (A) of this paragraph, the dollar amounts in the 53 tax calculations for the income brackets for New York taxable incomeS. 6409--C 84 A. 9009--C 1 over $26,000 shall be adjusted to reflect the rate reductions in clause 2 (ii) of this subparagraph. 3 (ii) (I) For tax year two thousand eighteen, the following tax rates 4 shall apply: If New York taxable income is over $26,000 but not over 5 $40,000, the tax rate shall be 5.90%. If New York taxable income is over 6 $40,000 but not over $150,000, the tax rate shall be 6.33%. If New York 7 taxable income is over $150,000 but not over $300,000, the tax rate 8 shall be 6.57%. 9 (II) For tax year two thousand nineteen, the following tax rates shall 10 apply: If New York taxable income is over $26,000 but not over $40,000, 11 the tax rate shall be 5.90%. If New York taxable income is over $40,000 12 but not over $150,000, the tax rate shall be 6.21%. If New York taxable 13 income is over $150,000 but not over $300,000, the tax rate shall be 14 6.49%. 15 (III) For tax year two thousand twenty, the following tax rates shall 16 apply: If New York taxable income is over $26,000 but not over $40,000, 17 the tax rate shall be 5.90%. If New York taxable income is over $40,000 18 but not over $150,000, the tax rate shall be 6.09%. If New York taxable 19 income is over $150,000 but not over $300,000, the tax rate shall be 20 6.41%. 21 (IV) For tax year two thousand twenty-one, the following tax rates 22 shall apply: If New York taxable income is over $26,000 but not over 23 $40,000, the tax rate shall be 5.90%. If New York taxable income is over 24 $40,000 but not over $150,000, the tax rate shall be 5.97%. If New York 25 taxable income is over $150,000 but not over $300,000, the tax rate 26 shall be 6.33%. 27 (V) For tax year two thousand twenty-two, the following tax rates 28 shall apply: If New York taxable income is over $26,000 but not over 29 $150,000, the tax rate shall be 5.85%. If New York taxable income is 30 over $150,000 but not over $300,000, the tax rate shall be 6.25%. 31 (VI) For tax year two thousand twenty-three, the following tax rates 32 shall apply: If New York taxable income is over $26,000 but not over 33 $150,000, the tax rate shall be 5.73%. If New York taxable income is 34 over $150,000 but not over $300,000, the tax rate shall be 6.17%. 35 (VII) For tax year two thousand twenty-four, the following tax rates 36 shall apply: If New York taxable income is over $26,000 but not over 37 $150,000, the tax rate shall be 5.61%. If New York taxable income is 38 over $150,000 but not over $300,000, the tax rate shall be 6.09%. 39 (VIII) For tax years after two thousand twenty-four, the following tax 40 rates shall apply: If New York taxable income is over $26,000 but not 41 over $150,000, the tax rate shall be 5.50%. If New York taxable income 42 is over $150,000 but not over $300,000, the tax rate shall be 6.00%. 43 § 2. Subparagraph (B) of paragraph 1 of subsection (b) of section 601 44 of the tax law is REPEALED and a new subparagraph (B) is added to read 45 as follows: 46 (B) (i) For tax years beginning after two thousand seventeen, the 47 brackets and dollars amounts in subparagraph (A) of this paragraph, as 48 adjusted by the cost of living adjustment prescribed in section six 49 hundred one-a of this part for tax years two thousand thirteen through 50 two thousand seventeen, shall apply. In addition, the tax rates in 51 subparagraph (A) of this paragraph shall apply, except as noted in 52 clause (ii) of this subparagraph, and except that the rate applicable to 53 New York taxable incomes in excess of $250,000 as adjusted by the cost 54 of living adjustment prescribed in section six hundred one-a of this 55 part for tax years two thousand thirteen through two thousand seventeen 56 shall be the highest tax rate specified in the provisions of thisS. 6409--C 85 A. 9009--C 1 subparagraph as enacted by chapter fifty-nine of the laws of two thou- 2 sand thirteen prior to its repeal by a chapter of the laws of two thou- 3 sand sixteen that added this subparagraph. For purposes of clause (ii) 4 of this subparagraph, the brackets specified shall be as adjusted by 5 the cost of living adjustment prescribed in section six hundred one-a of 6 this part for tax years two thousand thirteen through two thousand 7 seventeen. After making the cost of living adjustments to the dollar 8 amounts in subparagraph (A) of this paragraph, the dollar amounts in 9 the tax calculations for the income brackets for New York taxable 10 income over $19,500 shall be adjusted to reflect the rate reductions in 11 clause (ii) of this subparagraph. 12 (ii) (I) For tax year two thousand eighteen, the following tax rates 13 shall apply: If New York taxable income is over $19,500 but not over 14 $30,000, the tax rate shall be 5.90%. If New York taxable income is 15 over $30,000 but not over $100,000, the tax rate shall be 6.33%. If New 16 York taxable income is over $100,000 but not over $250,000, the tax 17 rate shall be 6.57%. 18 (II) For tax year two thousand nineteen, the following tax rates shall 19 apply: If New York taxable income is over $19,500 but not over $30,000, 20 the tax rate shall be 5.90%. If New York taxable income is over $30,000 21 but not over $100,000, the tax rate shall be 6.21%. If New York taxable 22 income is over $100,000 but not over $250,000, the tax rate shall be 23 6.49%. 24 (III) For tax year two thousand twenty, the following tax rates shall 25 apply: If New York taxable income is over $19,500 but not over $30,000, 26 the tax rate shall be 5.90%. If New York taxable income is over $30,000 27 but not over $100,000, the tax rate shall be 6.09%. If New York taxable 28 income is over $100,000 but not over $250,000, the tax rate shall be 29 6.41%. 30 (IV) For tax year two thousand twenty-one, the following tax rates 31 shall apply: If New York taxable income is over $19,500 but not over 32 $30,000, the tax rate shall be 5.90%. If New York taxable income is over 33 $30,000 but not over $100,000, the tax rate shall be 5.97%. If New York 34 taxable income is over $100,000 but not over $250,000, the tax rate 35 shall be 6.33%. 36 (V) For tax year two thousand twenty-two, the following tax rates 37 shall apply: If New York taxable income is over $19,500 but not over 38 $100,000, the tax rate shall be 5.85%. If New York taxable income is 39 over $100,000 but not over $250,000, the tax rate shall be 6.25%. 40 (VI) For tax year two thousand twenty-three, the following tax rates 41 shall apply: If New York taxable income is over $19,500 but not over 42 $100,000, the tax rate shall be 5.73%. If New York taxable income is 43 over $100,000 but not over $250,000, the tax rate shall be 6.17%. 44 (VII) For tax year two thousand twenty-four, the following tax rates 45 shall apply: If New York taxable income is over $19,500 but not over 46 $100,000, the tax rate shall be 5.61%. If New York taxable income is 47 over $100,000 but not over $250,000, the tax rate shall be 6.09%. 48 (VIII) For tax years after two thousand twenty-four, the following tax 49 rates shall apply: If New York taxable income is over $19,500 but not 50 over $100,000, the tax rate shall be 5.50%. If New York taxable income 51 is over $100,000 but not over $250,000, the tax rate shall be 6.00%. 52 § 3. Subparagraph (B) of paragraph 1 of subsection (c) of section 601 53 of the tax law is REPEALED and a new subparagraph (B) is added to read 54 as follows: 55 (B)(i) For tax years beginning after two thousand seventeen, the 56 brackets and dollars amount in subparagraph (A) of this paragraph, asS. 6409--C 86 A. 9009--C 1 adjusted by the cost of living adjustment prescribed in section six 2 hundred one-a of this part for tax years two thousand thirteen through 3 two thousand seventeen, shall apply. In addition, the tax rates in 4 subparagraph (A) of this paragraph shall apply, except as noted in 5 clause (ii) of this subparagraph, and except that the rate applicable to 6 New York taxable income in excess of $200,000 as adjusted by the cost of 7 living adjustment prescribed in section six hundred one-a of this part 8 for tax years two thousand thirteen through two thousand seventeen shall 9 be the highest tax rate specified in the provisions of this subparagraph 10 as enacted by chapter fifty-nine of the laws of two thousand thirteen 11 prior to its repeal by a chapter of the laws of two thousand sixteen 12 that added this subparagraph. For purposes of clause (ii) of this 13 subparagraph, the brackets specified shall be as adjusted by the cost of 14 living adjustment prescribed in section six hundred one-a of this part 15 for tax years two thousand thirteen through two thousand seventeen. 16 After making the cost of living adjustments to the dollar amounts in 17 subparagraph (A) of this paragraph, the dollar amounts in the tax calcu- 18 lations for the income brackets for New York taxable income over $13,000 19 shall be adjusted to reflect the rate reductions in clause (ii) of this 20 subparagraph. 21 (ii)(I) For tax year two thousand eighteen, the following tax rates 22 shall apply: If New York taxable income is over $13,000 but not over 23 $20,000, the tax rate shall be 5.90%. If New York taxable income is over 24 $20,000 but not over $75,000, the tax rate shall be 6.33%. If New York 25 taxable income is over $75,000 but not over $200,000, the tax rate shall 26 be 6.57%. 27 (II) For tax year two thousand nineteen, the following tax rates shall 28 apply: If New York taxable income is over $13,000 but not over $20,000, 29 the tax rate shall be 5.90%. If New York taxable income is over $20,000 30 but not over $75,000, the tax rate shall be 6.21%. If New York taxable 31 income is over $75,000 but not over $200,000, the tax rate shall be 32 6.49%. 33 (III) For tax year two thousand twenty, the following tax rates shall 34 apply: If New York taxable income is over $13,000 but not over $20,000, 35 the tax rate shall be 5.90%. If New York taxable income is over $20,000 36 but not over $75,000, the tax rate shall be 6.09%. If New York taxable 37 income is over $75,000 but not over $200,000, the tax rate shall be 38 6.41%. 39 (IV) For tax year two thousand twenty-one, the following tax rates 40 shall apply: If New York taxable income is over $13,000 but not over 41 $20,000, the tax rate shall be 5.90%. If New York taxable income is over 42 $20,000 but not over $75,000, the tax rate shall be 5.97%. If New York 43 taxable income is over $75,000 but not over $200,000, the tax rate shall 44 be 6.33%. 45 (V) For tax year two thousand twenty-two, the following tax rates 46 shall apply: If New York taxable income is over $13,000 but not over 47 $75,000, the tax rate shall be 5.85%. If New York taxable income is over 48 $75,000 but not over $200,000, the tax rate shall be 6.25%. 49 (VI) For tax year two thousand twenty-three, the following tax rates 50 shall apply: If New York taxable income is over $13,000 but not over 51 $75,000, the tax rate shall be 5.73%. If New York taxable income is over 52 $75,000 but not over $200,000, the tax rate shall be 6.17%. 53 (VII) For tax year two thousand twenty-four, the following tax rates 54 shall apply: If New York taxable income is over $13,000 but not over 55 $75,000, the tax rate shall be 5.61%. If New York taxable income is over 56 $75,000 but not over $200,000, the tax rate shall be 6.09%.S. 6409--C 87 A. 9009--C 1 (VIII) For tax years after two thousand twenty-four, the following tax 2 rates shall apply: If New York taxable income is over $13,000 but not 3 over $75,000, the tax rate shall be 5.50%. If New York taxable income is 4 over $75,000 but not over $200,000, the tax rate shall be 6.00%. 5 § 4. The opening paragraph of subsection (d-1) of section 601 of the 6 tax law, as amended by section 4 of part FF of chapter 59 of the laws of 7 2013, is amended to read as follows: 8 Alternative tax table benefit recapture. Notwithstanding the 9 provisions of subsection (d) of this section, for taxable years begin- 10 ning after two thousand eleven [and before two thousand eighteen], there 11 is hereby imposed a supplemental tax in addition to the tax imposed 12 under subsections (a), (b) and (c) of this section for the purpose of 13 recapturing the benefit of the tax tables contained in such subsections. 14 During these taxable years, any reference in this chapter to subsection 15 (d) of this section shall be read as a reference to this subsection. 16 § 5. The opening paragraph of paragraph 1 of subsection (d-1) of 17 section 601 of the tax law, as added by section 7 of part A of chapter 18 56 of the laws of 2011, is amended to read as follows: 19 For resident married individuals filing joint returns and resident 20 surviving spouses, the supplemental tax shall be an amount equal to the 21 sum of the tax table benefits described in subparagraphs (A), (B), (C) 22 and (D) of this paragraph multiplied by their respective fractions in 23 such subparagraphs. Furthermore, in making the calculations described 24 in these subparagraphs in taxable years beginning after tax year two 25 thousand seventeen, the applicable tax rates specified in subparagraph 26 (B) of paragraph one of subsection (a) of this section shall be substi- 27 tuted for the rates referenced in these subparagraphs. 28 § 6. The opening paragraph of paragraph 2 of subsection (d-1) of 29 section 601 of the tax law, as added by section 7 of part A of chapter 30 56 of the laws of 2011, is amended to read as follows: 31 For resident heads of households, the supplemental tax shall be an 32 amount equal to the sum of the tax table benefits described in subpara- 33 graphs (A), (B) and (C) of this paragraph multiplied by their respective 34 fractions in such subparagraphs. Furthermore, in making the calcu- 35 lations described in these subparagraphs in taxable years beginning 36 after tax year two thousand seventeen, the applicable tax rates speci- 37 fied in subparagraph (B) of paragraph one of subsection (b) of this 38 section shall be substituted for the rates referenced in these subpara- 39 graphs. 40 § 7. The opening paragraph of paragraph 3 of subsection (d-1) of 41 section 601 of the tax law, as added by section 7 of part A of chapter 42 56 of the laws of 2011, is amended to read as follows: 43 For resident unmarried individuals, resident married individuals 44 filing separate returns and resident estates and trusts, the supple- 45 mental tax shall be an amount equal to the sum of the tax table benefits 46 described in subparagraphs (A), (B) and (C) of this paragraph multiplied 47 by their respective fractions in such subparagraphs. Furthermore, in 48 making the calculations described in these subparagraphs in taxable 49 years beginning after tax year two thousand seventeen, the applicable 50 tax rates specified in subparagraph (B) of paragraph one of subsection 51 (c) of this section shall be substituted for the rates referenced in 52 these subparagraphs. 53 § 8. Subsection (d-2) of section 601 of the tax law is REPEALED. 54 § 9. Notwithstanding any provision in the state administrative proce- 55 dure act to the contrary, the cost of living adjustment of the tax 56 brackets and dollar amounts in the tax tables and the withholding tablesS. 6409--C 88 A. 9009--C 1 and methods required as a result of this act shall not be prescribed by 2 regulation. 3 § 10. This act shall take effect immediately. 4 PART UU 5 Section 1. Section 282 of the tax law is amended by adding a new 6 subdivision 27 to read as follows: 7 27. "Wholesaler of motor fuel" means any person, firm, association or 8 corporation who or which: (1) is not a distributor of motor fuel; (2) 9 makes a sale of motor fuel in this state other than a retail sale not in 10 bulk; and (3)(A) makes any purchases of motor fuel for resale within the 11 region set forth in subparagraph (i) or (ii) of paragraph one of subdi- 12 vision (e) of section eleven hundred eleven of this chapter; or (B) 13 makes any sales of motor fuel, other than retail sales not in bulk, 14 within the region set forth in subparagraph (i) or (ii) of paragraph one 15 of subdivision (e) of section eleven hundred eleven of this chapter. 16 For the purposes of this article when used with respect to motor fuel, a 17 "retail sale not in bulk" means the making or offering to make any sale 18 of motor fuel to a consumer of such fuel which is delivered directly 19 into a motor vehicle for use in the operation of such vehicle. A "retail 20 sale in bulk" means the making or offering to make any sale of motor 21 fuel to a consumer which is other than a "retail sale not in bulk". 22 § 2. The tax law is amended by adding a new section 283-d to read as 23 follows: 24 § 283-d. Registration of wholesalers of motor fuel. (a) Registration 25 required. Each wholesaler of motor fuel must be registered with the 26 department under this section. No wholesaler of motor fuel shall make a 27 sale of motor fuel in this state other than a retail sale not in bulk 28 unless such wholesaler is so registered. The department, upon the 29 application of a person, shall register such person as a wholesaler of 30 motor fuel except that the commissioner may refuse to register an appli- 31 cant for any of the grounds specified in subdivision two or five of 32 section two hundred eighty-three of this article or in subdivision (c) 33 of this section. The application shall be in such form and contain such 34 information as the commissioner shall prescribe. All of the provisions 35 of subdivisions two, four, five, six, seven, eight, nine and ten of 36 section two hundred eighty-three of this article relating to registra- 37 tion of distributors shall be applicable to the registration of whole- 38 salers of motor fuel under this section with the same force and effect 39 as if the language of such subdivisions had been incorporated in full in 40 this section and had expressly referred to the registration of whole- 41 salers of motor fuel, with such modification as may be necessary in 42 order to adapt the language of such provisions to the provisions of this 43 section, provided, specifically, that the term "distributor" shall be 44 read as "wholesaler of motor fuel." Provided, however, that if the 45 commissioner is satisfied that the requirements of such provisions for 46 registration are not necessary in order to protect tax revenues, the 47 commissioner may limit or modify such requirements with respect to any 48 person not required to be registered as a distributor of motor fuel. 49 (b) Bond or other security. The commissioner may require a wholesaler 50 of motor fuel seeking a registration to file with the department a bond 51 issued by a surety company approved by the superintendent of financial 52 services as to solvency and responsibility and authorized to transact 53 business in this state or other security acceptable to the commissioner, 54 in such amount as the commissioner may fix to secure the performance byS. 6409--C 89 A. 9009--C 1 such wholesaler of motor fuel of the duties and responsibilities 2 required (i) pursuant to this article and (ii) pursuant to articles 3 twenty-eight and twenty-nine of this chapter with respect to motor fuel. 4 The commissioner may require that such a bond or other security be filed 5 before a wholesaler of motor fuel is registered, and the amount thereof 6 may be increased at any time when in the commissioner's judgment the 7 same is necessary. If securities are deposited as security under this 8 subdivision, such securities shall be kept in the joint custody of the 9 comptroller and the commissioner and may be sold by the commissioner if 10 it becomes necessary so to do in order to recover against such whole- 11 saler of motor fuel but no such sale shall be had until after such 12 wholesaler of motor fuel shall have had opportunity to litigate the 13 validity of the liability if it elects to do so. Upon any such sale the 14 surplus, if any, above the sums due shall be returned to such wholesaler 15 of motor fuel. The department, when authorized by the wholesaler of 16 motor fuel, shall furnish information regarding the registration of the 17 wholesaler of motor fuel and any other information which the wholesaler 18 of motor fuel authorizes it to disclose. 19 (c) Refusal to register. For the purposes of determining whether to 20 refuse an application for registration under this section, the refer- 21 ences in subdivision two of section two hundred eighty-three of this 22 article to employees or shareholders under a duty to file a return under 23 or pursuant to the authority of this article or pay the taxes imposed by 24 or pursuant to the authority of this article on behalf of the applicant 25 or another person shall be deemed to also include an employee under a 26 duty to file a return or pay taxes under or pursuant to the authority of 27 this article on behalf of such applicant or other person. In addition to 28 the grounds specified in section two hundred eighty-three of this arti- 29 cle, the commissioner may refuse to register an applicant where the 30 commissioner ascertains that the applicant, an officer, director or 31 partner of the applicant, a shareholder directly or indirectly owning 32 more than ten percent of the number of shares of stock of such applicant 33 (where such applicant is a corporation) entitling the holder thereof to 34 vote for the election of directors or trustees, or an employee or share- 35 holder of such applicant who, as such employee or shareholder is under a 36 duty to file a return under or pursuant to the authority of this article 37 or to pay the taxes imposed by or pursuant to the authority of this 38 article on behalf of the applicant; (1) has committed any of the acts or 39 omissions which are, or was convicted as, specified in subdivision (d) 40 of this section within the preceding five years; or (2) was an officer, 41 director or partner of another person, or who directly or indirectly 42 owned more than ten percent of the shares of stock of another person 43 (where such other person is a corporation) entitling the holder thereof 44 to vote for the election of directors or trustees, or who was an employ- 45 ee or shareholder of another person under a duty to file a return under 46 or pursuant to the authority of this article or pay the taxes imposed by 47 or pursuant to the authority of this article on behalf of such other 48 person at the time such other person committed any of the acts or omis- 49 sions which are, or was convicted as, specified in subdivision (d) of 50 this section within the preceding five years. 51 (d) Cancellation or suspension of registration. The grounds for a 52 cancellation or suspension of a registration under this section as a 53 wholesaler of motor fuel are the same as those grounds specified in 54 section two hundred eighty-three of this article and, in addition to 55 such grounds, the following grounds relating to this article shall 56 apply:S. 6409--C 90 A. 9009--C 1 (1) A registration as a wholesaler of motor fuel may be cancelled or 2 suspended if the commissioner determines that a registrant or an offi- 3 cer, director or partner of the registrant, a shareholder directly or 4 indirectly owning more than ten percent of the number of shares of stock 5 of such registrant (where such registrant is a corporation) entitling 6 the holder thereof to vote for the election of directors or trustees, or 7 an employee or shareholder of such registrant under a duty to file a 8 return under or pursuant to the authority of this article or to pay the 9 taxes imposed by or pursuant to the authority of this article on behalf 10 of the registrant 11 (A) fails to file or maintain in full force and effect a bond or other 12 security when required pursuant to subdivision (b) of this section or 13 when the amount thereof is increased, 14 (B) fails to comply with any of the provisions of this article or any 15 rule or regulation adopted pursuant to this article by the commissioner, 16 (C) knowingly aids and abets another person in violating any of the 17 provisions of this article or any rule or regulation adopted pursuant to 18 this article by the commissioner, 19 (D) transfers its registration as a wholesaler of motor fuel without 20 the prior written approval of the commissioner, 21 (E) with respect to a wholesaler of motor fuel which is a corporation, 22 has been dissolved pursuant to section two hundred three-a and subdivi- 23 sion (d) of section three hundred ten of this chapter, 24 (F) commits fraud or deceit in his, her or its operations as a whole- 25 saler of motor fuel or has committed fraud or deceit in procuring his, 26 her or its registration, 27 (G) has impersonated any person represented to be a wholesaler of 28 motor fuel under this article but not in fact registered as a wholesaler 29 of motor fuel, or 30 (H) has knowingly aided and abetted the distribution of motor fuel, by 31 any person which such registrant or such other person knows has not been 32 registered by the commissioner as required under this article. 33 (2) A registration as a wholesaler of motor fuel may be cancelled or 34 suspended if the commissioner determines that a registrant or an offi- 35 cer, director or partner of the registrant, a shareholder directly or 36 indirectly owning more than ten percent of the number of shares of stock 37 of such registrant (where such registrant is a corporation) entitling 38 the holder thereof to vote for the election of directors or trustees, or 39 an employee or shareholder of such registrant under a duty to file a 40 return under or pursuant to the authority of this article or to pay the 41 taxes imposed by or pursuant to the authority of this article on behalf 42 of the registrant, was an officer, director or partner of another person 43 or was a shareholder directly or indirectly owning more than ten percent 44 of the number of shares of stock of another person (where such other 45 person is a corporation) entitling the holder thereof to vote for the 46 election of directors or trustees, or was an employee or shareholder of 47 another person under a duty to file a return under or pursuant to the 48 authority of this article or to pay the taxes imposed by or pursuant to 49 the authority of this article on behalf of such other person at the time 50 such other person committed any of the acts specified in paragraph one 51 of this subdivision within the preceding five years. 52 (e) Cancellation or suspension of registration prior to a hearing. 53 The grounds for cancelling or suspending a registration as a wholesaler 54 of motor fuel prior to a hearing shall be the same as those specified in 55 subdivision five of section two hundred eighty-three of this articleS. 6409--C 91 A. 9009--C 1 and, in addition to such grounds, the following grounds relating to this 2 article shall apply: 3 (1) the failure to file a return within ten days of the date 4 prescribed for filing a return under this article if the registrant 5 shall have failed to file such return within ten days after the date the 6 demand therefor is sent by registered or certified mail to the address 7 of the wholesaler of motor fuel given in its application, or an address 8 substituted therefor as provided in subdivision five of section two 9 hundred eighty-three of this article, 10 (2) the failure to continue to maintain in full force and effect at 11 all times the bond or other security required to be filed pursuant to 12 subdivision (b) of this section, provided, however, that if a surety 13 bond is cancelled prior to expiration, the commissioner may after 14 considering all the relevant circumstances make such other arrangements, 15 and may require the filing of such other bond or other security as it 16 deems appropriate, 17 (3) the transfer of a registration as a wholesaler of motor fuel with- 18 out the prior written approval of the commissioner, or 19 (4) with respect to a wholesaler of motor fuel which is a corporation, 20 the dissolution or annulment of such corporation pursuant to section 21 three hundred ten of this chapter. 22 § 3. Section 287 of the tax law is amended by adding a new subdivision 23 3 to read as follows: 24 3. Every wholesaler of motor fuel shall, on or before the twentieth 25 day of each month, file with the department a return, on forms 26 prescribed by the commissioner stating the number of gallons of motor 27 fuel purchased and sold by such wholesaler in the state during the 28 preceding calendar month. For each purchase and sale, the date, number 29 of gallons of motor fuel purchased or sold, and the name of the seller 30 or purchaser shall be set forth on the return. Such returns shall 31 contain such further information as the commissioner shall require. The 32 fact that a wholesaler's name is signed to a filed return shall be prima 33 facie evidence for all purposes that the return was actually signed by 34 such wholesaler of motor fuel. 35 § 4. Section 1102 of the tax law is amended by adding a new subdivi- 36 sion (f) to read as follows: 37 (f) Every wholesaler of motor fuel, as such term is defined by subdi- 38 vision twenty-seven of section two hundred eighty-two of this chapter, 39 shall pay or be entitled to a credit or refund of the tax imposed by 40 this section on gallons of motor fuel under the circumstances set forth 41 in paragraph three of subdivision (e) of section eleven hundred eleven 42 of this article. 43 § 5. Subdivision (e) of section 1111 of the tax law is amended by 44 adding a new paragraph 3 to read as follows: 45 (3) When a wholesaler of motor fuel sells motor fuel in a region, as 46 defined in paragraph one of this subdivision, different from the region 47 in which such motor fuel was purchased: 48 (i) if the region in which it sells the motor fuel has a higher 49 prepaid rate as set forth in this subdivision than the region in which 50 the wholesaler purchased the motor fuel in, the wholesaler shall pay to 51 the department the difference in the rates for the gallonage sold. 52 (ii) if the region in which it sells the motor fuel has a lower 53 prepaid rate as set forth in this subdivision than the region in which 54 the wholesaler purchased the motor fuel, the wholesaler shall be enti- 55 tled to a credit or refund for the difference in the rates for the 56 gallonage sold.S. 6409--C 92 A. 9009--C 1 § 6. The tax law is amended by adding a new section 1812-g to read as 2 follows: 3 § 1812-g. Person not registered as a wholesaler of motor fuel. Any 4 person who, while not registered as a wholesaler of motor fuel pursuant 5 to the provisions of article twelve-A of this chapter, makes a sale of 6 motor fuel in this state other than a retail sale not in bulk, shall be 7 guilty of a class E felony. 8 § 7. This act shall take effect immediately; provided, however, that 9 sections two, three, four, five and six of this act shall take effect 10 December 1, 2016. Effective immediately, any rules, regulations and 11 agreements necessary to implement the provisions of this act on its 12 effective date are authorized and directed to be completed on or before 13 such date. 14 PART VV 15 Section 1. Subdivision (a) of section 25-a of the labor law, as 16 amended by section 1 of part AA of chapter 56 of the laws of 2015, is 17 amended to read as follows: 18 (a) The commissioner is authorized to establish and administer the 19 program established under this section to provide tax incentives to 20 employers for employing at risk youth in part-time and full-time posi- 21 tions. There will be five distinct pools of tax incentives. Program one 22 will cover tax incentives allocated for two thousand twelve and two 23 thousand thirteen. Program two will cover tax incentives allocated in 24 two thousand fourteen. Program three will cover tax incentives allocated 25 in two thousand fifteen. Program four will cover tax incentives allo- 26 cated in two thousand sixteen. Program five will cover tax incentives 27 allocated in two thousand seventeen. The commissioner is authorized to 28 allocate up to twenty-five million dollars of tax credits under program 29 one, ten million dollars of tax credits under program two, [and] twenty 30 million dollars of tax credits under [each of programs] program three, 31 and fifty million dollars of tax credits under each of programs four[,] 32 and five. 33 § 2. Subdivision (b) of section 25-a of the labor law is amended by 34 adding a new paragraph 3 to read as follows: 35 (3) For programs four and five, the tax credit under each program 36 shall be allocated as follows: (i) thirty million dollars of tax credit 37 for qualified employees; and (ii) twenty million dollars of tax credit 38 for individuals who meet all of the requirements for a qualified employ- 39 ee except for the residency requirement of subparagraph (ii) of para- 40 graph two of this subdivision, which individuals shall be deemed to meet 41 the residency requirements of subparagraph (ii) of paragraph two of this 42 subdivision if they reside in New York state. 43 § 3. This act shall take effect immediately. 44 PART WW 45 Section 1. Section 1115 of the tax law is amended by adding a new 46 subdivision (kk) to read as follows: 47 (kk) The following shall be exempt from tax under this article: (1) 48 Receipts from the retail sale of, and consideration given or contracted 49 to be given for, or for the use of, commercial fuel cell electricity 50 generating systems equipment and the service of installing and maintain- 51 ing such systems. For the purposes of this subdivision, "fuel cell elec- 52 tricity generating systems equipment" shall mean an electric generatingS. 6409--C 93 A. 9009--C 1 arrangement or combination of components installed upon non-residential 2 premises that utilize solid oxide, molten carbonate, proton exchange 3 membrane or phosphoric acid fuel cell, or for the purposes of this 4 section only, linear generator. 5 (2) Receipts from the sale of hydrogen gas or electricity by a person 6 primarily engaged in the sale of fuel cell electricity generating system 7 equipment and/or electricity generated by such equipment pursuant to a 8 written agreement under which the electricity is generated by commercial 9 fuel cell electricity generating system equipment that is: (A) owned by 10 a person other than the purchaser of such electricity; (B) installed on 11 the non-residential premises of the purchaser of such electricity; (C) 12 placed in service; and (D) used to provide heating, cooling, hot water 13 or electricity to such premises. 14 § 2. Paragraphs 1 and 4 of subdivision (a) of section 1210 of the tax 15 law, as amended by section 3 of part Z of chapter 59 of the laws of 16 2015, are amended to read as follows: 17 (1) Either, all of the taxes described in article twenty-eight of this 18 chapter, at the same uniform rate, as to which taxes all provisions of 19 the local laws, ordinances or resolutions imposing such taxes shall be 20 identical, except as to rate and except as otherwise provided, with the 21 corresponding provisions in such article twenty-eight, including the 22 definition and exemption provisions of such article, so far as the 23 provisions of such article twenty-eight can be made applicable to the 24 taxes imposed by such city or county and with such limitations and 25 special provisions as are set forth in this article. The taxes author- 26 ized under this subdivision may not be imposed by a city or county 27 unless the local law, ordinance or resolution imposes such taxes so as 28 to include all portions and all types of receipts, charges or rents, 29 subject to state tax under sections eleven hundred five and eleven 30 hundred ten of this chapter, except as otherwise provided. (i) Any local 31 law, ordinance or resolution enacted by any city of less than one 32 million or by any county or school district, imposing the taxes author- 33 ized by this subdivision, shall, notwithstanding any provision of law to 34 the contrary, exclude from the operation of such local taxes all sales 35 of tangible personal property for use or consumption directly and 36 predominantly in the production of tangible personal property, gas, 37 electricity, refrigeration or steam, for sale, by manufacturing, proc- 38 essing, generating, assembly, refining, mining or extracting; and all 39 sales of tangible personal property for use or consumption predominantly 40 either in the production of tangible personal property, for sale, by 41 farming or in a commercial horse boarding operation, or in both; and, 42 unless such city, county or school district elects otherwise, shall omit 43 the provision for credit or refund contained in clause six of subdivi- 44 sion (a) or subdivision (d) of section eleven hundred nineteen of this 45 chapter. (ii) Any local law, ordinance or resolution enacted by any 46 city, county or school district, imposing the taxes authorized by this 47 subdivision, shall omit the residential solar energy systems equipment 48 and electricity exemption provided for in subdivision (ee), the commer- 49 cial solar energy systems equipment and electricity exemption provided 50 for in subdivision (ii), the commercial fuel cell electricity generating 51 systems equipment and electricity generated by such equipment exemption 52 provided for in subdivision (kk) and the clothing and footwear exemption 53 provided for in paragraph thirty of subdivision (a) of section eleven 54 hundred fifteen of this chapter, unless such city, county or school 55 district elects otherwise as to [either] such residential solar energy 56 systems equipment and electricity exemption, such commercial solar ener-S. 6409--C 94 A. 9009--C 1 gy systems equipment and electricity exemption, commercial fuel cell 2 electricity generating systems equipment and electricity generated by 3 such equipment exemption or such clothing and footwear exemption. 4 (4) Notwithstanding any other provision of law to the contrary, any 5 local law enacted by any city of one million or more that imposes the 6 taxes authorized by this subdivision (i) may omit the exception provided 7 in subparagraph (ii) of paragraph three of subdivision (c) of section 8 eleven hundred five of this chapter for receipts from laundering, dry- 9 cleaning, tailoring, weaving, pressing, shoe repairing and shoe shining; 10 (ii) may impose the tax described in paragraph six of subdivision (c) of 11 section eleven hundred five of this chapter at a rate in addition to the 12 rate prescribed by this section not to exceed two percent in multiples 13 of one-half of one percent; (iii) shall provide that the tax described 14 in paragraph six of subdivision (c) of section eleven hundred five of 15 this chapter does not apply to facilities owned and operated by the city 16 or an agency or instrumentality of the city or a public corporation the 17 majority of whose members are appointed by the chief executive officer 18 of the city or the legislative body of the city or both of them; (iv) 19 shall not include any tax on receipts from, or the use of, the services 20 described in paragraph seven of subdivision (c) of section eleven 21 hundred five of this chapter; (v) shall provide that, for purposes of 22 the tax described in subdivision (e) of section eleven hundred five of 23 this chapter, "permanent resident" means any occupant of any room or 24 rooms in a hotel for at least one hundred eighty consecutive days with 25 regard to the period of such occupancy; (vi) may omit the exception 26 provided in paragraph one of subdivision (f) of section eleven hundred 27 five of this chapter for charges to a patron for admission to, or use 28 of, facilities for sporting activities in which the patron is to be a 29 participant, such as bowling alleys and swimming pools; (vii) may 30 provide the clothing and footwear exemption in paragraph thirty of 31 subdivision (a) of section eleven hundred fifteen of this chapter, and, 32 notwithstanding any provision of subdivision (d) of this section to the 33 contrary, any local law providing for such exemption or repealing such 34 exemption, may go into effect on any one of the following dates: March 35 first, June first, September first or December first; (viii) shall omit 36 the exemption provided in paragraph forty-one of subdivision (a) of 37 section eleven hundred fifteen of this chapter; (ix) shall omit the 38 exemption provided in subdivision (c) of section eleven hundred fifteen 39 of this chapter insofar as it applies to fuel, gas, electricity, refrig- 40 eration and steam, and gas, electric, refrigeration and steam service of 41 whatever nature for use or consumption directly and exclusively in the 42 production of gas, electricity, refrigeration or steam; (x) shall omit, 43 unless such city elects otherwise, the provision for refund or credit 44 contained in clause six of subdivision (a) or in subdivision (d) of 45 section eleven hundred nineteen of this chapter; (xi) shall provide that 46 section eleven hundred five-C of this chapter does not apply to such 47 taxes, and shall tax receipts from every sale, other than sales for 48 resale, of gas service or electric service of whatever nature, including 49 the transportation, transmission or distribution of gas or electricity, 50 even if sold separately, at the rate set forth in clause one of subpara- 51 graph (i) of the opening paragraph of this section; (xii) shall omit, 52 unless such city elects otherwise, the exemption for residential solar 53 energy systems equipment and electricity provided in subdivision (ee) of 54 section eleven hundred fifteen of this chapter; [and] (xiii) shall omit, 55 unless such city elects otherwise, the exemption for commercial solar 56 energy systems equipment and electricity provided in subdivision (ii) ofS. 6409--C 95 A. 9009--C 1 section eleven hundred fifteen of this chapter; and (xiv) shall omit, 2 unless such city elects otherwise, the exemption for commercial fuel 3 cell electricity generating systems equipment and electricity generated 4 by such equipment provided in subdivision (kk) of section eleven hundred 5 fifteen of this chapter. Any reference in this chapter or in any local 6 law, ordinance or resolution enacted pursuant to the authority of this 7 article to former subdivisions (n) or (p) of this section shall be 8 deemed to be a reference to clauses (xii) or (xiii) of this paragraph, 9 respectively, and any such local law, ordinance or resolution that 10 provides the exemptions provided in such former subdivisions (n) and/or 11 (p) shall be deemed instead to provide the exemptions provided in claus- 12 es (xii) and/or (xiii) of this paragraph. 13 § 3. Paragraph 1 of subdivision (b) of section 1210 of the tax law, 14 as amended by section 4 of part Z of chapter 59 of the laws of 2015, is 15 amended to read as follows: 16 (1) Or, one or more of the taxes described in subdivisions (b), (d), 17 (e) and (f) of section eleven hundred five of this chapter, at the same 18 uniform rate, including the transitional provisions in section eleven 19 hundred six of this chapter covering such taxes, but not the taxes 20 described in subdivisions (a) and (c) of section eleven hundred five of 21 this chapter. Provided, further, that where the tax described in subdi- 22 vision (b) of section eleven hundred five of this chapter is imposed, 23 the compensating use taxes described in clauses (E), (G) and (H) of 24 subdivision (a) of section eleven hundred ten of this chapter shall also 25 be imposed. Provided, further, that where the taxes described in subdi- 26 vision (b) of section eleven hundred five are imposed, such taxes shall 27 omit: (A) the provision for refund or credit contained in subdivision 28 (d) of section eleven hundred nineteen of this chapter with respect to 29 such taxes described in such subdivision (b) of section eleven hundred 30 five unless such city or county elects to provide such provision or, if 31 so elected, to repeal such provision; (B) the exemption provided in 32 paragraph two of subdivision (ee) of section eleven hundred fifteen of 33 this chapter unless such county or city elects otherwise; [and] (C) the 34 exemption provided in paragraph two of subdivision (ii) of section elev- 35 en hundred fifteen of this chapter, unless such county or city elects 36 otherwise; and (D) the exemption provided in paragraph two of subdivi- 37 sion (kk) of section eleven hundred fifteen of this chapter, unless such 38 county or city elects otherwise. 39 § 4. Subdivision (d) of section 1210 of the tax law, as amended by 40 section 4-a of part Z of chapter 59 of the laws of 2015, is amended to 41 read as follows: 42 (d) A local law, ordinance or resolution imposing any tax pursuant to 43 this section, increasing or decreasing the rate of such tax, repealing 44 or suspending such tax, exempting from such tax the energy sources and 45 services described in paragraph three of subdivision (a) or of subdivi- 46 sion (b) of this section or changing the rate of tax imposed on such 47 energy sources and services or providing for the credit or refund 48 described in clause six of subdivision (a) of section eleven hundred 49 nineteen of this chapter, or electing or repealing the exemption for 50 residential solar equipment and electricity in subdivision (ee) of 51 section eleven hundred fifteen of this article, or the exemption for 52 commercial solar equipment and electricity in subdivision (ii) of 53 section eleven hundred fifteen of this article, or electing or repealing 54 the exemption for commercial fuel cell electricity generating systems 55 equipment and electricity generated by such equipment in subdivision 56 (kk) of section eleven hundred fifteen of this article must go intoS. 6409--C 96 A. 9009--C 1 effect only on one of the following dates: March first, June first, 2 September first or December first; provided, that a local law, ordinance 3 or resolution providing for the exemption described in paragraph thirty 4 of subdivision (a) of section eleven hundred fifteen of this chapter or 5 repealing any such exemption or a local law, ordinance or resolution 6 providing for a refund or credit described in subdivision (d) of section 7 eleven hundred nineteen of this chapter or repealing such provision so 8 provided must go into effect only on March first. No such local law, 9 ordinance or resolution shall be effective unless a certified copy of 10 such law, ordinance or resolution is mailed by registered or certified 11 mail to the commissioner at the commissioner's office in Albany at least 12 ninety days prior to the date it is to become effective. However, the 13 commissioner may waive and reduce such ninety-day minimum notice 14 requirement to a mailing of such certified copy by registered or certi- 15 fied mail within a period of not less than thirty days prior to such 16 effective date if the commissioner deems such action to be consistent 17 with the commissioner's duties under section twelve hundred fifty of 18 this article and the commissioner acts by resolution. Where the 19 restriction provided for in section twelve hundred twenty-three of this 20 article as to the effective date of a tax and the notice requirement 21 provided for therein are applicable and have not been waived, the 22 restriction and notice requirement in section twelve hundred twenty- 23 three of this article shall also apply. 24 § 5. Subdivision (a) of section 1212 of the tax law, as amended by 25 section 6 of part Z of chapter 59 of the laws of 2015, is amended to 26 read as follows: 27 (a) Any school district which is coterminous with, partly within or 28 wholly within a city having a population of less than one hundred twen- 29 ty-five thousand, is hereby authorized and empowered, by majority vote 30 of the whole number of its school authorities, to impose for school 31 district purposes, within the territorial limits of such school district 32 and without discrimination between residents and nonresidents thereof, 33 the taxes described in subdivision (b) of section eleven hundred five 34 (but excluding the tax on prepaid telephone calling services) and the 35 taxes described in clauses (E) and (H) of subdivision (a) of section 36 eleven hundred ten, including the transitional provisions in subdivision 37 (b) of section eleven hundred six of this chapter, so far as such 38 provisions can be made applicable to the taxes imposed by such school 39 district and with such limitations and special provisions as are set 40 forth in this article, such taxes to be imposed at the rate of one-half, 41 one, one and one-half, two, two and one-half or three percent which rate 42 shall be uniform for all portions and all types of receipts and uses 43 subject to such taxes. In respect to such taxes, all provisions of the 44 resolution imposing them, except as to rate and except as otherwise 45 provided herein, shall be identical with the corresponding provisions in 46 such article twenty-eight of this chapter, including the applicable 47 definition and exemption provisions of such article, so far as the 48 provisions of such article twenty-eight of this chapter can be made 49 applicable to the taxes imposed by such school district and with such 50 limitations and special provisions as are set forth in this article. The 51 taxes described in subdivision (b) of section eleven hundred five (but 52 excluding the tax on prepaid telephone calling service) and clauses (E) 53 and (H) of subdivision (a) of section eleven hundred ten, including the 54 transitional provision in subdivision (b) of such section eleven hundred 55 six of this chapter, may not be imposed by such school district unless 56 the resolution imposes such taxes so as to include all portions and allS. 6409--C 97 A. 9009--C 1 types of receipts and uses subject to tax under such subdivision (but 2 excluding the tax on prepaid telephone calling service) and clauses. 3 Provided, however, that, where a school district imposes such taxes, 4 such taxes shall omit the provision for refund or credit contained in 5 subdivision (d) of section eleven hundred nineteen of this chapter with 6 respect to such taxes described in such subdivision (b) of section elev- 7 en hundred five unless such school district elects to provide such 8 provision or, if so elected, to repeal such provision, and shall omit 9 the exemptions provided in paragraph two of subdivision (ee) and para- 10 graph two of subdivision (ii) of section eleven hundred fifteen of this 11 chapter unless such school district elects otherwise, and shall omit the 12 exemption provided in paragraph two of subdivision (kk) of section elev- 13 en hundred fifteen of this chapter unless such school district elects 14 otherwise. 15 § 6. Section 1224 of the tax law is amended by adding a new subdivi- 16 sion (c-2) to read as follows: 17 (c-2) Notwithstanding any other provision of law: (1) Where a county 18 containing one or more cities with a population of less than one million 19 has elected the exemption for commercial fuel cell electricity generat- 20 ing systems equipment and electricity generated by such equipment 21 provided in subdivision (kk) of such section eleven hundred fifteen, a 22 city within such county shall have the prior right to impose tax on such 23 exempt equipment and/or electricity to the extent of one half of the 24 maximum rates authorized under subdivision (a) of section twelve hundred 25 ten of this article; 26 (2) Where a city of less than one million has elected the exemption 27 for commercial fuel cell electricity generating systems equipment and 28 electricity generated by such equipment provided in subdivision (kk) of 29 such section eleven hundred fifteen, the county in which such city is 30 located shall have the prior right to impose tax on such exempt equip- 31 ment and/or electricity to the extent of one half of the maximum rates 32 authorized under subdivision (a) of section twelve hundred ten of this 33 article. 34 § 7. This act shall take effect June 1, 2016 and shall apply in 35 accordance with the applicable transitional provisions in sections 1106 36 and 1217 of the tax law. 37 § 2. Severability clause. If any clause, sentence, paragraph, subdivi- 38 sion, section or part of this act shall be adjudged by any court of 39 competent jurisdiction to be invalid, such judgment shall not affect, 40 impair, or invalidate the remainder thereof, but shall be confined in 41 its operation to the clause, sentence, paragraph, subdivision, section 42 or part thereof directly involved in the controversy in which such judg- 43 ment shall have been rendered. It is hereby declared to be the intent of 44 the legislature that this act would have been enacted even if such 45 invalid provisions had not been included herein. 46 § 3. This act shall take effect immediately provided, however, that 47 the applicable effective date of Parts A through WW of this act shall be 48 as specifically set forth in the last section of such Parts.