Relates to the crediting of video lottery gaming winnings; the crediting for winnings shall only be applied if the winnings are subject to federal income tax withholding for slot machines.
STATE OF NEW YORK
________________________________________________________________________
4708
2019-2020 Regular Sessions
IN ASSEMBLY
February 5, 2019
___________
Introduced by M. of A. PRETLOW -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to the crediting of video
lottery gaming winnings
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 1613-a of the tax law is amended by adding a new
2 subdivision 11 to read as follows:
3 (11) Notwithstanding the foregoing provisions of this section, with
4 respect to winnings realized in a video lottery game, the crediting as
5 provided for therein shall be applied only if the winnings are subject
6 to federal income tax withholding for slot machines.
7 § 2. Section 1613-b of the tax law is amended by adding a new subdivi-
8 sion 9 to read as follows:
9 (9) Notwithstanding the foregoing provisions of this section, with
10 respect to winnings realized in a video lottery game, the crediting as
11 provided for therein shall be applied only if the winnings are subject
12 to federal income tax withholding for slot machines.
13 § 3. Section 1613-c of the tax law is amended by adding a new subdivi-
14 sion 11 to read as follows:
15 (11) Notwithstanding the foregoing provisions of this section, with
16 respect to winnings realized in a video lottery game, the crediting as
17 provided for therein shall be applied only if the winnings are subject
18 to federal income tax withholding for slot machines.
19 § 4. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09012-01-9
